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Bonus against the cost of living, the threshold increases to 3 thousand euros: who can apply for it



Euro banknotes (generic) - Photo by Ansa FotoEuro banknotes (generic) – Photo by Ansa Foto

Cost of living bonus: the value below which the social benefits granted by the company to workers are not taxed increases to 3 thousand euros (compared to 600 previously). The measure is valid for 2022, is contained in the Aid Quater decree and applies to goods that the company can offer to employees, such as meal vouchers, company cars or mobile phones. For this year, households for electricity and gas are also included.

Amounts paid until January 12, 2023 fall under the tax-free threshold, but in the case of domestic users only for consumption in 2022. bills”.

Confindustria: “The number of workers is low”

However, the measure is likely to affect a small part of employees. Carlo Bonomi, president of Confindustria, indeed declared to Corriere: “The social advantages do not convince us much. Firstly, because the number of workers who benefit from these concessions is very low, the first counts speak of around 17%, so very little: secondly, this does not convince us because the ball is moved on the field of the companies”. Indeed, they can decide whether or not to take advantage of the subsidy.

The bonus applies to any employer and applies to all holders of salaried and similar income, therefore also to employees and regardless of their income.

The terms and conditions for the use of social benefits have been detailed in No. 35 of the Treasury. With respect to bills, utilities must “relate to residential property owned or held, on the basis of proper title, by the employee, his spouse or members of his family, whether they whether or not they have established residence or domicile there, provided that they actually bear the related costs”.

Expenses for condominium utilities are also reimbursable, but self-certification of payment for these is required. Even in the case of rent, if the charges are in the name of the owner and in the rental contract it appears that the tenant must pay them. Once the expenses have been recorded, the company can reimburse them to the employee.

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