Premiums relating to policies entered into to cover the risk of contracting Covid-19

14 December 2020

With the approach of the year-end adjustment operations, the tax treatment of policies entered into by employers to cover the risk of contracting COVID-19, in favour of their employees, represents a very topical issue.

On the point, it is noted that the Revenues Agency has intervened with circular no.11/E/2020.

The Agency clarified that premiums paid by the employer in favour of all employees or categories of employees, following the signature of policies to cover the risk of contracting COVID-19, fall within the scope of application of Article 51 of the Consolidated Law on Income Taxes. Therefore, those premiums do not contribute to forming taxable income from employment for the workers involved.

Scopri le soluzioni HR
pensate per te