Fuel vouchers 2023
The Law converting Decree-Law No. 5/2023 (so-called “Fuel Decree”), which is currently being published in the Gazzetta Ufficiale, has modified what was previously provided for regarding fuel vouchers 2023.
In the Decree Law, there was an exemption of INPS contributions (company and employee burden) and IRPEF taxation (employee burden).
In the Conversion Law, however, the exemption of INPS contributions has disappeared, and as a result, the assignment of such fuel vouchers to their employees involves the calculation and payment of employee- and company-paid contributions as shown below with an example.
EXAMPLE of assignment of fuel vouchers 2023 – DL 5/2023 (the contributions indicated in the lines highlighted in red were, precisely, not provided for in the Decree before its conversion into Law)
|
IMPORTOAMOUNT OF FUEL VOUCHERS AWARDED |
euro 100,00 |
| INPS CONTRIBUTIONS CHARGED TO EMPLOYEE | from euro 9,19 to euro 9,75*
(depends on the company sector) |
| NPS CONTRIBUTION CHARGED TO COMPANY/EMPLOYER | euro 30,00 approx.
(depends on the company sector) |
| IRPEF TAX CHARGED TO EMPLOYEE
(as in the previous version of the Decree) |
euro 0,00 |
*example: 9.19% industry up to 15 employees; 9.75% commerce/tertiary/public establishments/professionals with more than 15 employees.
The “new” 2023 fuel vouchers for a maximum amount of 200 euros (even by cumulating several vouchers), are in addition to the vouchers/fringe benefits provided for in Art. 51, c. 3 of TUIR, amounting to 258.23 euros.
