Smart Welfare: when legislation meets digital innovation (Richmond Italy for Human Resources, October 14–16, 2025 – Andrea Di Nino, Alessandro Gozzetti, and Davide Di Paola)

Understanding and leveraging the potential of corporate welfare. Digitalizing the benefits system. Providing goods and services for the benefit of employees.

When certain conditions are met, current legislation allows employers to exclude from taxable employment income the goods and services provided to employees through welfare plans, in some cases granting full exemption from taxes and social security contributions.

Beyond the evident fiscal advantages, integrating welfare into corporate policies can serve as a strategic tool to promote organizational well-being, attract new talent, and enhance existing resources. The tangible benefits of corporate welfare are indeed numerous: from supporting family expenses and public transportation to supplementary pension schemes and additional healthcare coverage.

Alongside regulatory aspects, digital technology today serves as the true accelerator: innovative solutions and platforms make it possible to simplify management, increase efficiency and effectiveness, and provide employees with clear and immediate access to their benefits.

Integration with other HR processes makes corporate welfare more effective and strategic, thanks to intelligent and interconnected digital workflows.

With the help of technology, welfare truly becomes “smart”: streamlined processes and greater value for both people and organizations.