Cut petrol and diesel by about 25 cents a liter for 30 dayscontrolled bills for 5.2 million families with ISEE below 12 thousand euros (previously they were 4 million) and the possibility for companies to pay installments for consumption in May and June for a maximum of 24 months. Mario Draghi launches the “price cutter” and puts another 4.4 billion in the field against expensive energy and the surge in pump costs.
The petrol bonus
For the 2022the amount of the value of petrol coupons transferred 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 exempt. There are no requirements or income caps to access this benefit. The only limit so far anticipated by the law is that the measure is intended for employees of private companies. It was already envisaged that the pototesser companies would grant a contribution of up to 258.23 euros per year for the so-called “fringe benefits”: i.e. purchase vouchers, fuel vouchers or shopping vouchers. In 2020 and 2021, during the pandemic, the amount was doubled to €516.46 as an economic support measure.
“The charges deriving from this article – reads the decree – valued at 9.9 million euros for the year 2022 and 0.9 million euros for the year 2023 are provided pursuant to article 38”
Employee fuel bonus 2022, how it works
The Revenue Agency specifies that no application is required. If provided by the company, the bonus will be given to the employee automatically.
Furthermore, there are no requirements in terms of income limits to be able to access. The 200 euro bonus can be issued in two different ways:
- * To come fringe benefitsthe so-called “compensation in kind”, hoping for the sum of 200 euros of petrol vouchers from the limit of 258.23 euros destined for other benefits.
- * With one or more fuel vouchers;
The 2022 fuel bonus is therefore a measure relating to the 2022 tax period The time limit granted to the participating company to distribute the bonuses is 12 January 2023.
Is the fuel voucher required?
No. The company will decide whether and to what extent to provide it and grant it to employees. No application is therefore expected.
Contrast the increase in 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 euros for private sector employees. The rules in a circular from the Agency
The 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 fuel prices (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. There circular no. 27/Esigned by the director of the Revenue Agency, specifies which employers and workers are affected by the benefit, the methods of disbursement and the rules to follow in the event that they are recognized as a performance bonus.
The audience of beneficiaries
Under the law, private employers can access the benefit. In this regard, the practice document clarifies that subjects who do not carry out a commercial activity and self-employed workers also fall within the scope of application, provided that they have their own employees. On the other hand, public administrations are excluded from the subsidy. As for the category of workers receiving petrol vouchers, it is essential that they are holders of income from employment. Considering that the provision aims to compensate employees of private employers for the higher costs incurred following the increase in the price of fuel, the vouchers can be paid by the employer immediately, without the need for prior contractual agreements.
Rules for taking advantage of bonuses
Petrol vouchers are disbursements paid by private employers to their employees for refueling for motor vehicles (such as petrol, diesel, LPG and methane). On this point, the circular specifies that the provision of vouchers (or similar titles) for recharging electric vehicles is also entitled to the facilitation. The petrol bonus of 200 euros does not contribute to the formation of employee 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 tax exemption, the goods and services supplied in the 2022 tax period by the employer to each employee can reach a value of 200 euros for one or more petrol vouchers and a value of 258.23 euros for all other goods and services (including any additional petrol vouchers). Gasoline vouchers can also be issued for salary purposes. In this hypothesis, the disbursement must take place in the current year and in “execution of the company or territorial contracts”, in compliance with the regulations established, for performance bonuses, by article 1, paragraphs 182 to 190, of the law 28 December 2015, no. 208.
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