{"id":7430,"date":"2024-07-25T18:17:14","date_gmt":"2024-07-25T16:17:14","guid":{"rendered":"https:\/\/www.studiopucci.com\/?p=7430"},"modified":"2024-07-25T18:17:40","modified_gmt":"2024-07-25T16:17:40","slug":"fringe-benefit","status":"publish","type":"post","link":"https:\/\/www.studiopucci.com\/en\/fringe-benefit\/","title":{"rendered":"Fringe Benefit 2024: novit\u00e0 e precisazioni"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Nel 2024 \u00e8 stato fondamentale aggiornarsi sulle modifiche introdotte dalla legge di bilancio in merito ai fringe benefits. <strong>I fringe benefit, consistenti in beni e servizi forniti dal datore di lavoro al dipendente, rimangono esclusi dall&#8217;imponibile fiscale come previsto dall&#8217;art. 51 comma 3 del TUIR.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La normativa ha introdotto due nuove soglie di esenzione fiscale per il 2024:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Dipendenti con figli a carico<\/strong>: la soglia esente da imposte e contributi previdenziali \u00e8 stata fissata a 2.000 euro.<\/li>\n\n\n\n<li><strong>Dipendenti senza figli a carico<\/strong>: il limite ordinario \u00e8 stato aumentato a 1.000 euro annui, rispetto ai precedenti 258,23 euro.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Per &#8220;figli a carico&#8221; si intendono quelli con un reddito non superiore a 2.840,51 euro (lordi degli oneri deducibili), soglia che \u00e8 salita a 4.000 euro per i figli fino a 24 anni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se i limiti vengono superati, l&#8217;intero valore dei beni e servizi erogati \u00e8 soggetto a imposizione fiscale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I fringe benefit includono beni e servizi come:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vitto e alloggio<\/li>\n\n\n\n<li>Buoni pasto o mensa aziendale<\/li>\n\n\n\n<li>Alloggio in appartamenti o alberghi a spese dell&#8217;azienda<\/li>\n\n\n\n<li>Uso di beni aziendali (telefono, pc, tablet, autovetture, ecc.)<\/li>\n\n\n\n<li>Servizi di trasporto collettivo<\/li>\n\n\n\n<li>Asili aziendali<\/li>\n\n\n\n<li>Polizze assicurative<\/li>\n\n\n\n<li>Prestiti aziendali<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Per il 2024, l&#8217;esenzione pu\u00f2 riguardare anche:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rimborsi delle utenze domestiche (acqua ed energia elettrica)<\/li>\n\n\n\n<li>Rimborso di spese per affitto o interessi sul mutuo relativi alla casa di abitazione<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In sintesi, le novit\u00e0 sui fringe benefits 2024 puntano a sostenere maggiormente le famiglie con figli e a estendere i benefici anche ai dipendenti senza figli, introducendo nuove voci esenti e mantenendo una certa flessibilit\u00e0 nella gestione e documentazione di tali benefici.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per saperne di pi\u00f9, invitiamo a contattare il nostro reparto HR. Consulenti specializzati potranno fornire informazioni e assistenza su casi specifici.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nel 2024 \u00e8 stato fondamentale aggiornarsi sulle modifiche introdotte dalla legge di bilancio in merito ai fringe benefits. I fringe benefit, consistenti in beni e servizi forniti dal datore di lavoro al dipendente, rimangono esclusi dall&#8217;imponibile fiscale come previsto dall&#8217;art. 51 comma 3 del TUIR. La normativa ha introdotto due nuove soglie di esenzione fiscale [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":7431,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","ngg_post_thumbnail":0,"footnotes":""},"categories":[32,30],"tags":[],"class_list":["post-7430","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-in-evidenza","category-risorse-umane"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fringe Benefit 2024: novit\u00e0 e precisazioni - Studio Pucci Law &amp; Tax Advisors<\/title>\n<meta name=\"description\" content=\"I fringe benefit, consistenti in beni e servizi forniti dal datore di lavoro al dipendente, rimangono esclusi dall&#039;imponibile fiscale come previsto dall&#039;art. 51 comma 3 del TUIR.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.studiopucci.com\/fringe-benefit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fringe Benefit 2024: novit\u00e0 e precisazioni - Studio Pucci Law &amp; 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