A fringe benefit is a form of non-cash remuneration. In practice, it is used to grant the employee the use of company assets (cars, mobile phones, computers, etc.) or the use of services (for example, education courses), regardless of whether they take place in the context of the activity. working. This generates an income in kind, which is added to the salary of the employee and which the tax authorities count.
In the case of cars (and any motorcycles and mopeds), the Italian tax authorities count a flat fee. It assumes that 15,000 km are traveled per year and that 30% of them do not concern work. It is 4,500 km, whose value is determined on the basis of specific tables of kilometric costs that the Aci calculates for each model is or has been diffused on the market.
Therefore, this cost is multiplied by 4,500 and the result is the income in kind that must be added to the salary.
Precisely because it enters the salary, the fringe benefit also increases the ancillary items related to income (such as social security contributions).
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