Autore: Mallone, Giulia
Titolo: Il welfare aziendale nella Legge di Stabilità 2016: le novità per imprese e lavoratori
Periodico: Politiche Sociali
Anno: 2016 - Volume: 8 - Fascicolo: 2 - Pagina iniziale: 359 - Pagina finale: 362

The 2016 budgetary law provides new fiscal incentives on occupational welfare benefits and productivity bonuses. The law reintroduces tax exemptions on employees' earnings based on productivity results and encourages the provision of welfare benefits instead of monetary bonuses through a more favourable tax treatment. In addition, the law amends article 51 of the Italian tax law with three main aims: a) overcoming previous regulation which limited tax exemptions to welfare benefits voluntarily provided by employers to their workers; b) updating and expanding the basket of services, and c) encouraging the spread of new tools for the provision of services such as vouchers.


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SICI: 2284-2098(2016)8:2<359:IWANLD>2.0.ZU;2-O
Testo completo: https://www.rivisteweb.it/download/article/10.7389/84010
Testo completo alternativo: https://www.rivisteweb.it/doi/10.7389/84010

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