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ASSISTENZA SANITARIA INTEGRATIVA: CHIARIMENTI FISCALI SUI CONTRIBUTI VERSATI DAL DATORE DI LAVORO


I contributi di assistenza sanitaria versati in conformità a disposizioni del CCNL dal datore di lavoro ad un fondo iscritto all'Anagrafe dei fondi sanitari integrativi, che opera secondo il principio di mutualità e solidarietà tra gli iscritti, non concorrono alla formazione del reddito di lavoro dipendente ai sensi dell'articolo 51, comma 2, lettera a), del TUIR, indipendentemente dalla eventuale assenza del rapporto di lavoro alla data di decorrenza della copertura assicurativa. A fornire il chiarimento l'Agenzia delle Entrate, con risposta ad interpello di consulenza giuridica n. 2 del 26 gennaio.  Il chiarimento trae origine da un interpello presentato dalle associazioni nazionali di categoria in relazione al rinnovo del CCNL dell?"industria, che nel 2024 ha introdotto un sistema di assistenza sanitaria integrativa per i lavoratori dipendenti. Il contratto prevede un contributo interamente a carico del datore di lavoro, pari a 16,50 euro mensili (per un importo di 198 euro annui) per ciascun lavoratore.Il versamento del contributo è subordinato al raggiungimento di una soglia minima di giorni lavorati: solo al superamento di tale requisito matura il diritto alla copertura sanitaria annuale, attivata per l?"anno successivo. Le associazioni hanno evidenziato che, a fronte di polizze con validità annuale, il rapporto di lavoro può risultare discontinuo, alternando periodi di attività a fasi di inattività in cui il rapporto si estingue, con liquidazione del Tfr e delle altre competenze. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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