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

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JLT Employee Benefits Appoint The Curve Group as its Resourcing Partner

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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
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