The tax advantages and benefits described below are valid in Italy.

Companies associated with PREVIDIR through their employer may benefit from diversified social security tax benefits, depending on the insured options chosen for the employees. The requirement for accessing these tax benefits is that the contributions must be paid by the employer and / or by the employee to those funds which have been established for welfare purposes only, in accordance with corporate contracts, labor agreements or regulations.regulations.

TAX AND CONTRIBUTIONS TREATMENT FOR THE COMPANY

REALIZATION MODE TAX TREATMENT
of the sums paid by the company
CONTRIBUTIVE ONERI
on the sums paid by the company
Service Fund Cost decuctible from corporate income 10% for “Solidarity Contribution”
Insurance policy Cost decuctible from corporate income Ordinary contribution


TAX AND CONTRIBUTIONS TREATMENT FOR THE EMPLOYEE

REALIZATION MODE TAX TREATMENT
of the sums paid by the company
CONTRIBUTIVE ONERI
on the sums paid by the company
Service fund Contributions paid by both the company and the employee for an annual limit of € 3,615.19 are not to be considered income for the employee. Exemption from ordinary contribution
Insurance policy The contributions paid by the company are considered taxable “REDDITO” (medical expenses are tax deductible 19% for the excess taxable amount of 129.11) Ordinary contribution


FISCAL TAX CONTRIBUTION FOR RETIREES

As indicated in the Italian Internal Revenue Service Resolution n. 293 dated 11 July 2008, and given the regulatory equivalent as indicatedin article 49 of the “TUIR Testo Unico Imposte sul Reddito“ ( Italian Tax Authority ) , all retirees may benefit from the deductability of welfare contributions paid to welfare funds or simliar entities provided the employer adopts the same terms, conditions and limits for retireees as provided for employees.

Therefore, to enable the retiree to deduct the limit of EURO 3,615.20 (as indicated in article 51 paragraph 2, letter a ) of the “TUIR “ Testo Unico Imposte sul Reddito (Italian Tax Authority), these contributions must be paid in accordance with the labor contract or company labor agreement as indicated in the revenue decree n. 50/E from 2002. In this manner, these amounts do not form part the retiree’s income, even if they are paid to his family members, including non tax dependents.

TAX AND CONTRIBUTION TREATMENT FOR THE COMPANY

REALIZATION MODE TAX TREATMENT
of the sums paid by the company
CONTRIBUTIVE ONERI
on the sums paid by the company
Service fund Cost deductible from corporate income 10% for “Solidarity Contribution”, calculated on the only part of the cost for covering non-professional risks (from about 20% to 30% of the total cost)
Insurance policy Ordinary contribution: calculated on the only part of the cost for covering the extra-professional risk

TAX AND CONTRIBUTION TREATMENT FOR THE EMPLOYEE

REALIZATION MODE TAX TREATMENT
of the sums paid by the company
CONTRIBUTIVE ONERI
on the sums paid by the company
Service fund The amount paid for extra-professional risk becomes part of the taxable income; expected tax deduction of 19% calculated on a maximum amount of € 530,00* of the premium paid, i.e. up to a maximum of € 100,70 Exemption from ordinary contribution
Insurance policy Ordinary contribution on sums paid for extra-professional risk
* as required by Legge 124/2013

TAX AND CONTRIBUTION TREATMENT FOR THE COMPANY

REALIZATION MODE TAX TREATMENT
of the sums paid by the company
CONTRIBUTIVE ONERI
on the sums paid by the company
Service fund Cost deductible from corporate income 10% for “Contribution of Solidarity”
Insurance policy Cost deductible from corporate income Ordinary contribution


T
AX AND CONTRIBUTION TREATMENT FOR THE EMPLOYEE

REALIZATION MODE TAX TREATMENT
of the sums paid by the compan
dy
CONTRIBUTIVE ONERI
on the sums paid by the company
Service fund Contributions paid by both the company and the employee in the annual limit of 3,615.19 euros do not contribute to income formation Exemption from ordinary contribution
Insurance policy The contributions paid by the company are considered taxable “REDDITO” (medical expenses are deductible from taxes to the extent of 19% for the excess part of the taxable amount of 129.11) Ordinary contribution

TAX AND CONTRIBUTION TREATMENT FOR THE COMPANY

REALIZATION MODE TAX TREATMENT
of the sums paid by the company
CORPORATE TAXATION

CONTRIBUTION COSTS

Service fund Cost deductible from corporate income 10% for “Solidarity Contribution”
Insurance policy Ordinary contribution

TAX AND CONTRIBUTION TREATMENT FOR THE EMPLOYEES

REALIZATION MODE TAX TREATMENT
of the sums paid by the company
CORPORATE TAXATION

CONTRIBUTION COSTS

Service fund  The amount paid for extra-professional risk becomes part of the taxable income; expected tax deduction of 19% calculated on a maximum of 530,00* euros of the premium paid, i.e. up to a maximum of 100,70 euros Exemption from ordinary contribution
Insurance policy Ordinary contribution
* as required by Legge 124/2013
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