It may happen that employees have to temporarily carry out their work in a place other than their usual place of work and are, therefore, sent to away.
When certain conditions occur, which we will go into further detail below, the sending can give rise to refunds or indemnities who enjoy an advantageous tax and social security treatment for the employee.
Travel within and outside the municipality of the place of work
When the trip takes place within the municipal area place of work, the allowances, reimbursement of expenses or kilometers paid by the employer contribute to forming the worker’s income and are always subject to a tax and social security levy.
Only transport costs remain exempt, for which, in order to be able to apply the exclusion from the INPS and Irpef taxable amounts, the documentation issued by the carrier must be kept (bus/subway tickets, taxi receipt, etc.). It is also appropriate that the company’s internal documentation shows on which day the work activity was carried out outside the workplace.
If the trip takes place outside the municipality where the place of work is located, the employee may receive compensation, in accordance with the provisions of the CCNL of the reference sector.
The legislation provides three travel reimbursement systems, each with its own peculiarities of social security and tax treatment. In particular, you can choose to adopt one of the following methods:
- reimbursement of expenses with analytical method,
- il lump sum refund in a fixed amount
- il mixed refund.
Reimbursement of expenses using the analytical method
Il analytical method provides that, on the basis of a detailed presentation of the expense items, the total costs incurred by the employee are reimbursed.
In this case, the contribution and tax treatment reserved for reimbursements for documented food, lodging, travel and transport expenses provides for full exemption from the tax base; while, for other expenses, including those that cannot be documented (but analytically certified by the employee: e.g. laundry, telephone, parking, tips, etc.) there is an exemption limit of up to 15.49 euros per day in Italy, raised to 25, 82 euros for abroad.
Fixed lump sum refund
The method of lump sum refund provides for the payment of a fixed amount for each day of travel carried out, to cover the worker’s board and lodging expenses, regardless of the expenses actually incurred.
The minimum amounts payable for the flat-rate travel allowance are generally regulated by each reference CCNL.
The contribution and tax treatment reserved for the flat-rate indemnity paid to the worker is as follows:
- Exemption from contributions and taxes up to 46.48 euros per day for travel on Italian territory
- Exemption from contributions and taxes up to 77.47 euros per day for trips made all’estero.
Duly documented transport costs are always totally exempt.
The mixed refund
Il mixed system it occurs when the worker is paid both a fixed travel allowance and the analytical reimbursement of the expenses for food and/or lodging.
In this case, the tax legislation establishes that:
- if the costs of food or accommodation are analytically reimbursed, the daily exemption limits from taxes and contributions are reduced by a third (and I’m you seem to €30.98 for travel in Italy and €51.64 for travel abroad)
- if both food and lodging expenses are analytically reimbursed, the daily exemption limits from taxes and contributions are reduced by two thirds (e are equal to 15.49 euros for travel in Italy and 25.82 euros for travel abroad).
Here too, documented transport costs are exempt and excluded from the limits mentioned above.
I transfer workers are those who by contract are required to carry out their work in ever-changing places outside the company headquarters. A specific discipline applies to them, different from the away match.
First of all, in order to identify the figure of the transferee worker, the following elements must simultaneously exist:
- failure to indicate the place of work in the contract, understood as the place where the work is carried out,
- the performance of a work activity that requires the continuous mobility of the employee,
- the payment to the employee, in relation to the performance of the work activity in ever-changing places, of an indemnity in a fixed amount and attributed without distinguishing whether the employee has actually gone away.
In this case, the tax legislation establishes that they contribute to the formation of income only 50% of the benefits paid even if paid on a continuous basis.
The information is of a general nature and refers to the private sector. It is always advisable to check on the basis of the specific situation, the sector of belonging and the CCNL applied.
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