Cuts on petrol and diesel for around 25 cents per liter for 30 days, controlled bills for 5.2 million households with Isee under 12 thousand euros (previously 4 million) and the possibility for companies to pay in installments those for consumption in May and June for a maximum of 24 months. Mario Draghi launches the “price cutter” and fielded another 4.4 billion against the expensive energy and the surge in costs at the pump.
The petrol bonus
For the 2022the amount worth petrol vouchers sold free of charge by private companies to employees, within the limit of 200 euros per worker, does not contribute to the formation of income. That is, they will be tax free. There are no requirements or income caps to access this benefit. The only limitation so far anticipated by the law is that the measure is intended for employees of private companies. Pototesser companies were already expected to grant a contribution of up to € 258.23 per year for the so-called “fringe benefits”: vouchers, fuel vouchers or shopping vouchers. In 2020 and 2021, during the pandemic, the amount was doubled to 516.46 euros as an economic support measure.
“The charges deriving from this article – the decree reads – valued at 9.9 million euros for the year 2022 and 0.9 million euros for the year 2023 are provided in accordance with article 38”
Must the fuel voucher be requested?
No. It will be up to the company to decide whether and to what extent to provide it and grant it to employees. No application is therefore foreseen.
Contrast rising fuel prices
Reduction of 25 cents in the price of fuel, petrol and diesel, through a cut in excise duties until the end of April. The cost of the measure is financed by the taxation of 10% of the extra profits of the energy companies.
Fuel vouchers, up to € 200 for private sector employees. The rules in an Agency circular
Instructions are ready for private sector employers who intend to provide their employees with the petrol vouchers introduced to contain the economic impacts due to the increase in the price of fuels (Legislative Decree no. 21/2022). The bonuses, which can only be paid in 2022 and up to a maximum of 200 euros per worker, are not taxed on employees and are fully deductible from business income. Circular no. 27 / E, signed by the director of the Revenue Agency, specifies which employers and workers are interested in the benefit, the methods of disbursement and the rules to follow if they are recognized as a result bonus.
The audience of beneficiaries
Under the law, private employers can access the benefit. In this regard, the document of practice clarifies that subjects who do not carry out a commercial activity and self-employed workers also fall within the scope of application, provided they have their own employees. On the other hand, public administrations are excluded from the subsidy. As for the category of workers who are recipients of petrol vouchers, it is essential that they are employees of employment income. Considering that the law is aimed at compensating employees of private employers for the higher costs incurred as a result of the increase in the price of fuels, the vouchers can be paid by the employer immediately, without the need for prior contractual agreements.
The rules for using bonuses
Petrol vouchers are payments made by private employers to their employees for the refueling of automotive fuel (such as petrol, diesel, LPG and methane). On this point, the circular specifies that the granting of vouchers (or similar titles) for recharging electric vehicles is also entitled to the subsidy. The petrol bonus of 200 euros does not contribute to the formation of employment income and represents a further facilitation with respect to the general one already provided for by article 51 of the Tuir; it must therefore be counted separately from other benefits. It follows that, in order to benefit from the exemption from taxation, the goods and services supplied in the tax period 2022 by the employer in favor of each employee can reach a value of 200 euros for one or more petrol vouchers and a value of € 258.23 for all other goods and services (including any additional petrol vouchers). Petrol vouchers can also be issued for salary purposes. In this case, the disbursement must take place in the current year and in “execution of corporate or territorial contracts”, in compliance with the regulations envisaged, for result bonuses, by article 1, paragraphs 182 to 190, of the law 28 December 2015, n. 208.
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