The new Stability law introduces a series of concessions to develop the corporate welfare. The goal is to encourage second-level bargaining, especially as regards small and medium-sized enterprises, which will be able to play the card of various supplementary benefits on which the State will guarantee complete tax and social security relief.
The text of the maneuver approved by the Senate and now being examined by the Chamber provides that all disbursements voluntarily granted by the company remain tax-free even in the presence of second-level supplementary agreements and company regulations.
Le tax exemptions for the benefit of the employer which provides the facilities are extended to various sectors: education, training, social assistance and health. The audience that will be able to take advantage of corporate welfare services through a second-level contract is made up of around 620 workers.
Overall, the concessions will save 3,9 million euros in taxes for the whole of 2016 (4,2 million in 2017).
