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

In order to benefit from the social security and tax benefits, contributions must be paid by the employer and/or the employee to entities or funds with only welfare purposes in accordance with company contracts, agreements or regulation.

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 the premium paid, i.e. up to a maximum of 100.70 euros Exemption from ordinary contribution
Insurance policy Ordinary contribution on sums paid for extra-professional risk
* as required by Legge 124/2013
how to join the fund
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