More convenient fringe benefits for employees with children

Published in the Gazzetta Ufficiale Serie Generale no.103 of May 4th, 2023 is the so-called "Job Decree" (DL 48/2023), containing urgent measures for social inclusion and access to the job market.

The regulation, preceded by a great media buzz, contains a series of highly anticipated measures and interventions that have a significant impact on work operations.

Among the most anticipated measures is certainly the Inclusion Allowance, a measure to combat poverty, social exclusion, and fragility, which will replace the Citizenship Income abolished by the L. 197/2022 starting from January 1st, 2024. The limit of Article 51, paragraph 3

But among the additional measures, there is an intervention, carried out by Article 40, concerning the threshold of exemption for in-kind payments. This revision of the taxability of benefits takes inspiration from previous interventions, in terms of measures and scope of application, but innovates on the target audience and implementation methods. In fact, this threshold of non-taxability had been doubled to 516.46 € for 2020 and 2021 by Article 112 of the DL 104/2020 and Article 6-quinquies of the DL 41/2021. While for 2022, it was initially