{"id":9450,"date":"2025-10-23T16:54:55","date_gmt":"2025-10-23T14:54:55","guid":{"rendered":"https:\/\/www.hrcapital.it\/observatory\/assicurazione-sanitaria-per-dipendenti-allestero-chiarimenti-sul-trattamento-fiscale\/"},"modified":"2025-10-28T10:35:48","modified_gmt":"2025-10-28T09:35:48","slug":"health-insurance-for-employees","status":"publish","type":"post","link":"https:\/\/www.hrcapital.it\/en\/observatory\/health-insurance-for-employees\/","title":{"rendered":"Health Insurance for Employees Abroad: Clarifications on Tax Treatment"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">The Request Submitted to the Revenue Agency<\/h2>\n\n\n\n<p>In its Response No. 249 dated September 18, 2025, the Italian Revenue Agency examined the tax regime applicable to premiums paid under a health insurance policy taken out by a public entity with regulatory, financial, organizational, asset, and accounting autonomy. The entity, which <a href=\"https:\/\/www.hrcapital.it\/en\/italian-revenue-agency-tax-treatment-of-workers-posted-abroad\/\">operates both in Italy and abroad<\/a>, has subscribed to a health insurance policy for its employees working in foreign offices located in countries without direct healthcare services, extending coverage to dependent cohabiting family members. The policy provides benefits in cases of illness, injury, and maternity.<\/p>\n\n\n\n<p>According to the applicant, since the coverage is mandatory under statutory provisions referenced in the entity\u2019s bylaws, the related premiums should not be classified as fringe benefits under Article 51, paragraph 3, of the Italian Income Tax Code (TUIR), but rather as mandatory social security or welfare contributions, excluded from taxable income under Article 51, paragraph 2, letter a), of the TUIR.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Regulatory Framework and Interpretative Criteria<\/h2>\n\n\n\n<p>Article 51, paragraph 1, of the TUIR states that all amounts and benefits received in connection with an employment relationship, regardless of their nature or origin, constitute employment income. This provision reflects the principle of comprehensiveness, whereby any benefit granted to an employee in relation to their employment is generally taxable.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"937\" height=\"1024\" src=\"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2022\/01\/Servizio-Costo-del-personale-e-budget-937x1024.jpg\" alt=\"\" class=\"wp-image-591\" srcset=\"https:\/\/www.hrcapital.it\/wp-content\/uploads\/2022\/01\/Servizio-Costo-del-personale-e-budget-937x1024.jpg 937w, https:\/\/www.hrcapital.it\/wp-content\/uploads\/2022\/01\/Servizio-Costo-del-personale-e-budget-275x300.jpg 275w, https:\/\/www.hrcapital.it\/wp-content\/uploads\/2022\/01\/Servizio-Costo-del-personale-e-budget-768x839.jpg 768w, https:\/\/www.hrcapital.it\/wp-content\/uploads\/2022\/01\/Servizio-Costo-del-personale-e-budget.jpg 1080w\" sizes=\"auto, (max-width: 937px) 100vw, 937px\" \/><\/figure>\n\n\n\n<p>Exceptions to this principle are strictly defined and set out in the subsequent paragraphs. Specifically, paragraph 2, letter a), provides that \u201csocial security and welfare contributions paid by the employer or the employee in compliance with legal provisions\u201d are not included in taxable income. Administrative practice (Ministry of Finance Circular No. 326 of December 23, 1997) clarifies that social welfare aims to support individuals in need through collective solidarity, while \u201csocial security contributions\u201d refer to payments made under legal obligations to ensure specific benefits for employees.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The Revenue Agency\u2019s Position<\/h2>\n\n\n\n<p>Based on the applicable legislation and administrative guidance, the Revenue Agency concluded that the premiums paid for the health insurance policies in question cannot be classified as social security or welfare contributions under Article 51, paragraph 2, letter a), of the TUIR. There is no legal obligation requiring the employer to provide specific social security benefits, nor is there a collective solidarity purpose.<\/p>\n\n\n\n<p>Therefore, the exception under paragraph 2, letter a), does not apply, and the premiums must be included in the calculation of employment income under Article 51, paragraph 1, of the TUIR, in accordance with the principle of comprehensiveness.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Operational Implications<\/h2>\n\n\n\n<p>The Revenue Agency thus confirmed that even when health insurance coverage is mandated by internal or statutory provisions, the related premium retains its nature as remuneration and must be treated as taxable employment income. For employers operating in international contexts, this means that subscribing to health insurance policies for <a href=\"https:\/\/www.hrcapital.it\/en\/publications\/bonus-maturati-allestero\/\">personnel assigned abroad<\/a> does not qualify for the exclusions provided under Article 51, paragraph 2, letter a), of the TUIR, unless there is an explicit legal obligation.<\/p>\n\n\n\n<p>This clarification is also relevant from a preventive standpoint: misclassifying insurance premiums may lead to a reassessment of the taxable and contributory base, with the consequent application of penalties and interest. It is therefore advisable for companies to carefully assess, during the planning phase, the nature of the insurance coverage offered to employees and its implications from both a tax and social security perspective.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Request Submitted to the Revenue Agency In its Response No. 249 dated September 18, 2025, the Italian Revenue Agency examined the tax regime applicable to premiums paid under a health insurance policy taken out by a public entity with regulatory, financial, organizational, asset, and accounting autonomy. The entity, which operates both in Italy and [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26],"tags":[535,350],"class_list":["post-9450","post","type-post","status-publish","format-standard","hentry","category-observatory","tag-health-insurance","tag-revenue-agency"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Health Insurance for Employees - HR Capital<\/title>\n<meta name=\"description\" content=\"In its Response No. 249 dated September 18, 2025, the Italian Revenue Agency examined the tax regime applicable to premiums paid under a health insurance policy taken out by a public entity with regulatory, financial, organizational, asset, and accounting autonomy.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hrcapital.it\/en\/observatory\/health-insurance-for-employees\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Health Insurance for Employees - 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