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:
- role;
- level;
- salary level;
- seniority in the company;
- the branch within the company;
- working hours;
- working location;
- internal job grading;
- etc.
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.
SUMMARY TABLE
| 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:
REGULATION SOURCES:
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 |