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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Italy /4. Withholding on benefits-in-kind / 4.1 Benefits provided as part of monthly remuneration
Commentary

4.1 Benefits provided as part of monthly remuneration

Italy

4.1ÌýÌýÌýÌý Benefits provided as part of monthly remuneration

Elements of monthly remuneration are discussed in 3.1. The employer may also provide benefits-in-kind. The most common types are:

  1. Ìý

    •ÌýÌýÌýÌý Lodging

  2. Ìý

    The two main categories of workers who use lodging for service purposes are doormen (see 4.5) and domestic workers.

  3. Ìý

    •ÌýÌýÌýÌý Canteen

  4. Ìý

    The canteen service, which consists of providing employees with a meal service during work breaks, may be provided via internal or external company canteens or meal vouchers.

  5. Ìý

    The canteen service cannot be considered a pay element that can have effects on other legal and contractual

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