Hello everyone and welcome to a new HR Capital Tip! <\/p>\n\n\n\n
The so-called \u2018Fuel Bonus\u2019, a measure which was introduced in 2022, has been extended for this year as well. <\/p>\n\n\n\n
Decree-Law no. 5\/2023 has, in fact, reintroduced this bonus to cope with the continuing high fuel costs. <\/p>\n\n\n\n
The provision provides employers the possibility to provide fuel vouchers as remuneration \u2018in kind\u2019 for the purchase of fuel, up to a maximum value of 200.00 euros for 2023. Specifically, within this threshold, according to the provisions of art. 51 paragraph 3 of the TUIR they are not subject to taxation or contributions. However, beyond this annual limit, they are entirely subject to taxation and contributions. <\/p>\n\n\n\n
It should be noted that this measure is not part of the calculation for ordinary \u2018Fringe Benefits\u2019 but constitutes a separate facility. <\/p>\n\n\n\n
The \u2018Fringe Benefits\u2019 exemption threshold for 2023 has returned to 258.23 euros, as per ordinary legislation. <\/p>\n\n\n\n
The vouchers can cover the supply of any fuel, such as petrol, diesel, LPG and methane. The same benefit applies extensively to the provision of vouchers or similar securities for the charging of electric vehicles. <\/p>\n\n\n\n
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