{"id":2172,"date":"2023-12-20T15:04:44","date_gmt":"2023-12-20T15:04:44","guid":{"rendered":"https:\/\/toduba.ultimateweb.it\/?p=2172"},"modified":"2023-12-21T08:11:54","modified_gmt":"2023-12-21T08:11:54","slug":"fringe-benefit-2024-cosa-puo-cambiare","status":"publish","type":"post","link":"https:\/\/toduba.ultimateweb.it\/en\/welfare-benefit\/fringe-benefit-2024-cosa-puo-cambiare\/","title":{"rendered":"Fringe Benefit 2024: cosa potrebbe cambiare"},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_post_title author=&#8221;off&#8221; comments=&#8221;off&#8221; featured_image=&#8221;off&#8221; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;|700|||||||&#8221; title_text_color=&#8221;#7d9265&#8243; title_font_size=&#8221;36px&#8221; meta_font=&#8221;||on||||||&#8221; meta_text_color=&#8221;#7d9265&#8243; meta_font_size=&#8221;24px&#8221; meta_line_height=&#8221;1.6em&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_post_title][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; specialty=&#8221;on&#8221; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_sidebar area=&#8221;sidebar-6&#8243; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;|600||||||#FFFFFF|&#8221; header_text_color=&#8221;#FFFFFF&#8221; header_letter_spacing=&#8221;1px&#8221; body_text_color=&#8221;#FFFFFF&#8221; body_font_size=&#8221;16px&#8221; background_color=&#8221;#7d9265&#8243; custom_padding=&#8221;30px|30px|30px|30px|true|true&#8221; border_radii=&#8221;on|20px|20px|20px|20px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_sidebar][et_pb_sidebar area=&#8221;sidebar-7&#8243; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;|600||||||#FFFFFF|&#8221; header_text_color=&#8221;#FFFFFF&#8221; header_letter_spacing=&#8221;1px&#8221; body_text_color=&#8221;#FFFFFF&#8221; body_font_size=&#8221;16px&#8221; background_color=&#8221;#7d9265&#8243; custom_padding=&#8221;30px|30px|30px|30px|true|true&#8221; border_radii=&#8221;on|20px|20px|20px|20px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; specialty_columns=&#8221;3&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_row_inner _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column_inner saved_specialty_column_type=&#8221;3_4&#8243; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/toduba.ultimateweb.it\/wp-content\/uploads\/2023\/12\/img-coppia-shop-toduba-scaled.jpg&#8221; alt=&#8221;shopping toduba natale 2023 welfare aziendale welfare toduba &#8221; title_text=&#8221;shopping toduba natale 2023 welfare aziendale welfare toduba &#8221; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; border_radii=&#8221;on|30px|30px|30px|30px&#8221; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][\/et_pb_image][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column_inner type=&#8221;1_2&#8243; saved_specialty_column_type=&#8221;3_4&#8243; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;16px&#8221; global_colors_info=&#8221;{}&#8221; custom_padding=&#8221;||0px|||&#8221;]<p><strong>Fringe benefit 2024: cosa pu\u00f2 cambiare<\/strong><\/p>\n<p>\u00a0Attualmente non \u00e8 stata ancora presa una decisione definitiva, ma in questo articolo cerchiamo di mostrare un po\u2019 <strong>il panorama che potrebbe profilarsi nel 2024:<\/strong><\/p>\n<p>\u00a0Il <strong>disegno di legge<\/strong> <strong>di Bilancio 2024<\/strong> prevede l\u2019aumento della soglia di Fringe Benefit per tutti i lavoratori <strong>da 258,23 a 1.000 euro<\/strong>.<\/p>\n<p>Un\u2019altra potenziale novit\u00e0: per i lavoratori con figli a carico si passa <strong>dai 3.000 \u20ac del 2023 a 2.000\u20ac nel 2024.<\/strong><\/p>\n<p>Queste modifiche <strong>sono attualmente in via di definizione<\/strong> e potrebbero essere strutturali, dunque non limitate al solo 2024.\u00a0<\/p>\n<blockquote>\n<p>Per facilitare il lettore, mostriamo degli esempi tratti dall\u2019articolo del 12 dicembre pubblicato da <u><a href=\"https:\/\/www.ipsoa.it\/documents\/quotidiano\/2023\/12\/12\/fringe-benefit-cambia-busta-paga-2024\" target=\"_blank\" rel=\"noopener\">IPSOA<\/a>: <\/u><\/p>\n<\/blockquote>\n<p>\u00a0<strong>1. Lavoratore con figli a carico<\/strong>:<\/p>\n<p>&#8211; Nell\u2019anno <strong>2023<\/strong> &#8211; Fringe benefit erogato: <strong>3.000 euro, esentasse<\/strong>.<\/p>\n<p>&#8211; Nell\u2019anno <strong>2024<\/strong> &#8211; Il datore di lavoro intende erogare nuovamente un importo pari a 3.000 euro: \u00a0<\/p>\n<p><strong>2.000 euro<\/strong> come Fringe Benefit che <strong>sono esentasse<\/strong> + <strong>1.000 euro<\/strong> di retribuzione come premialit\u00e0, <strong>non detassati<\/strong>. Costo aggiuntivo per il datore di lavoro: 280 euro circa. Costo per il lavoratore (es. IRPEF netta 24% e contributi INPS 3,19%): 270 euro circa.<\/p>[\/et_pb_text][\/et_pb_column_inner][et_pb_column_inner type=&#8221;1_2&#8243; saved_specialty_column_type=&#8221;3_4&#8243; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;16px&#8221; global_colors_info=&#8221;{}&#8221;]<p><strong>2. Lavoratore senza figli a carico<\/strong><\/p>\n<p>&#8211; Nell\u2019anno <strong>2023<\/strong> &#8211; Fringe benefit erogato di <strong>1.000 euro<\/strong>, <strong>pienamente imponibile<\/strong>. Costo aggiuntivo per il datore di lavoro: 280 euro circa. Costo per il lavoratore (es. IRPEF netta 24% e contributi INPS 3,19%): 270 euro circa.<\/p>\n<p>&#8211; Nell\u2019anno <strong>2024<\/strong> &#8211; Fringe benefit erogato <strong>1.000 euro, esentasse<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>Sei una Societ\u00e0 di Welfare?<\/p>\n<p>Scopri di pi\u00f9 riguardo alle <strong>opportunit\u00e0 che puoi avere erogando i tuoi Fringe Benefit, o tutto il Welfare in generale, tramite l\u2019app Toduba!<\/strong><\/p>\n<p>Poniamo sempre il focus sulla <a href=\"https:\/\/toduba.ultimateweb.it\/en\/welfare-benefit\/spendibilita-territoriale-il-valore-del-territorio-nel-welfare-di-prossimita\/\">spendibilit\u00e0 territoriale<\/a>, mettendo al centro l\u2019utente!<\/p>[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column_inner saved_specialty_column_type=&#8221;3_4&#8243; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/toduba.ultimateweb.it\/wp-content\/uploads\/2023\/12\/img-donna-shop-toduba-scaled.jpg&#8221; alt=&#8221;shopping toduba natale 2023 welfare aziendale welfare toduba &#8221; title_text=&#8221;shopping toduba natale 2023 welfare aziendale welfare toduba &#8221; _builder_version=&#8221;4.22.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; border_radii=&#8221;on|30px|30px|30px|30px&#8221; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][\/et_pb_image][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>Fringe benefit 2024: cosa pu\u00f2 cambiare \u00a0Attualmente non \u00e8 stata ancora presa una decisione definitiva, ma in questo articolo cerchiamo di mostrare un po\u2019 il panorama che potrebbe profilarsi nel 2024: \u00a0Il disegno di legge di Bilancio 2024 prevede l\u2019aumento della soglia di Fringe Benefit per tutti i lavoratori da 258,23 a 1.000 euro. Un\u2019altra [&hellip;]<\/p>","protected":false},"author":5,"featured_media":2178,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1080","footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/toduba.ultimateweb.it\/en\/wp-json\/wp\/v2\/posts\/2172"}],"collection":[{"href":"https:\/\/toduba.ultimateweb.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/toduba.ultimateweb.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/toduba.ultimateweb.it\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/toduba.ultimateweb.it\/en\/wp-json\/wp\/v2\/comments?post=2172"}],"version-history":[{"count":0,"href":"https:\/\/toduba.ultimateweb.it\/en\/wp-json\/wp\/v2\/posts\/2172\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/toduba.ultimateweb.it\/en\/wp-json\/wp\/v2\/media\/2178"}],"wp:attachment":[{"href":"https:\/\/toduba.ultimateweb.it\/en\/wp-json\/wp\/v2\/media?parent=2172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/toduba.ultimateweb.it\/en\/wp-json\/wp\/v2\/categories?post=2172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/toduba.ultimateweb.it\/en\/wp-json\/wp\/v2\/tags?post=2172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}