INSTITUTIVE SOURCE OF BENEFITS PLANS
ASSIDIM benefits plans are available to employees and contractors of associated employers that apply a national contractual agreement or have implemented a company agreement/regulation.
The benefits must be addressed to the whole population or to categories of employees.
“Categories” of employees/contractors can be identified whenever a homogeneous group is identifiable according to elements such as:
- salary level;
- seniority in the company;
- the branch within the company;
- working hours;
- working location;
- internal job grading;
The following tax and social security advantages are not provided in the case of an ad personam benefit, namely, they are offered only to some employees on a discretionary basis.
|TYPES OF BENEFIT||EMPLOYEES TAX REGIME||EMPLOYERS TAX REGIME||SOCIAL SECURITY REGIME|
|1. Contributions to supplementary healthcare plans|
Do not constitute taxable income up to the annual limit of € 3,615.20.
The calculation takes into account contributions paid by the company to all supplementary healthcare funds.
REGULATION SOURCE: art. 51, comma II, lett. a) TUIR/86
When contribution exceed the annual limit, employees will be allowed to benefit from a proportional deduction for medical expenses
|Deductible Cost from business income|
COMPANY - Employers’ contributions will be subject to a reduced 10% social security contribution (Solidarity contribution) .
EMPLOYEE - In case of employee’s contributions, they are subject to ordinary social security contributions.
REGULATION SOURCES: art. 9-bis del D.L. n. 103/1991 (art. 12, comma 4, lett. f) della L. n.153/1969, come novellato dall’art. 6 del D. lgs. n. 314/1997
|2. Contributions to other plans|
Contributions paid by employers and employees are considered taxable income for the following benefits plan:
Non- taxable contributions are those paid for:
The applicable exemption limit is equals to € 258,24 (€ 516,46 for 2021) for assistance that generates a taxable income.
|Deductible costs from business income|
COMPANY - Companies’ contributions will only owe 10% to INPS solidarity contribution and not the whole amount.
EMPLOYEE - In the case of employee’s sums, they owe the ordinary INPS contributions
REGULATION RESOURCES: art. 9-bis del D.L. n. 103/1991 (art. 12, comma 4, lett. f), della L. n. 153/1969, come novellato dall’art. 6 del D.Lgs. n. 314/1997
|3. Contributions for assistance in case of death, permanent disability benefiting COMPANY (REGULATION RESOURCE: ex circolare 55/99 Agenzia delle Entrate)||Is not considered as income||Deductible costs from business income.||NO INPS contributions|