Fringe benefit

Il "fringe benefit" (o, in italiano, beneficio accessorio) è un tipo di emolumento retributivo corrisposto a particolari categorie di lavoratori dipendenti, riportato nella busta paga, in aggiunta alla retribuzione monetaria.
Essi hanno lo scopo di quantificare i beni e i servizi di cui il lavoratore può usufruire gratuitamente ovvero a condizioni più vantaggiose rispetto a chi si rivolge al mercato per acquistarli.
Il calcolo del valore economico dei "fringe benefits" viene fatto esclusivamente a fini fiscali, per la tassazione di tale particolare reddito in base al cosiddetto "valore normale" dei benefici.

Tassazione dei "fringe benefit"
I buoni pasto sono sempre esclusi, sia dalla tassazione fino all'importo di euro 5,29 giornalieri.
Le autovetture concesse in uso promiscuo al lavoratore (sia per lavoro che per uso privato) sono tassabili in misura pari al 30% del costo chilometrico determinato in base alle tabelle ACI sulla percorrenza convenzionale di 15.000 chilometri. La deducibilità per l'impresa è pari al 70% dei costi e l'IVA può essere interamente detraibile in caso di riaddebito del "fringe benefit" al lavoratore (fonte: Wikipedia)
Comunicati Stampa

Edenred Team up with Ticketmaster to Provide Staff with More Rewards

Edenred, which has created the largest retail and leisure network, also covers leading brands and is proud to enable employees to make savings. The new benefit is exclusive to those who already have access to the Edenred Employee Savings platforms and rewards schemes. The new partnership between Edenred and Ticketmaster means that those who have access can now receive savings when they purchase via Ticketmaster; it is a scheme that Edenred feel will make a difference to employees. They are also delighted to be working with such a well-known and well-respected brand. (PR Newswire - 22/04/2014) Leggi

JLT Employee Benefits Appoint The Curve Group as its Resourcing Partner

The Curve Group's agreement with JLT Employee Benefits includes permanent, contractor and temporary resourcing at all levels in the UK. Sites covered include London, Exeter, Orpington, Edinburgh, Bracknell, Bristol, Manchester, Cardiff and Leeds. (PR Newswire - 17/03/2014) Leggi

Drewberry Research: Save Thousands by Taking out Income Protection now!

With most income protection insurers it is possible for the premiums charged to be fixed over the life of the policy. The younger the age that cover is taken out the lower the premium that can be locked-in. Drewberry's research finds that the sum of those lower premiums can often amount to less even though they are being paid for a longer period of time. You can find a full copy of research here. (PR Newswire - 14/10/2013) Leggi

Mazda6 Wins 'Best Petrol Tow Car' at Tow Car Awards 2013

Each of the shortlisted candidates was put through a series of towing tests at the MIRA proving ground in the Midlands, including 30-60mph acceleration, 30-0mph braking, a hill start and an emergency lane-change test. (PR Newswire - 17/06/2013) Leggi

Neste Oil adopts the revised IAS 19 Employee Benefits standard

Neste Oil Corporation Stock Exchange Release 18 April 2013 at noon (EET) Neste Oil adopts the revised IAS 19 Employee Benefits standard As of January 1, 2013, Neste Oil Corporation has adopted the revised IAS 19 Employee Benefits standard. As a result, the Group's operating profit and comparable operating profit for 2012 have increased by EUR 3 million, as the net interest cost related to employee benefits are now reported under financial items... (Thomson Reuters - 18/04/2013) Leggi
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