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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