📊 Fringe Benefits 2024 with significant changes 📊
- Studio Paci
- Nov 27, 2023
- 1 min read
Updated: Dec 11, 2023
🌟 General Overview 🌟
From 2024, employee fringe benefits will see new exemption thresholds, with the introduction of a double limit for tax and social security non-taxability.
💼 Details on Limits 💼
-For Employees with Dependents:
Annual exemption limit: 2,000 euros.
Includes: refunds for rent expenses or interest on mortgages for the primary residence.
-For Employees without Dependents:
Annual exemption limit: 1,000 euros.
It covers the same types of expenses.
📈 Analysis 2023 vs 2024 📈
In 2023, the exemption threshold was €3,000 for employees with dependent children.
From 2024, differentiation is foreseen based on the employee's family situation.
🏡Interests on Mortgages and Rentals 🏡
Since 2024: Inclusion of mortgage interests and rental expenses as fringe benefits.
Proposal for an extension to include other types of expenses related to the economic emergency.
🔍 Procedure for Mortgages🔍
Application for mortgages granted directly by employers or through third parties.
Important: follow specific rules to prevent the contribution from becoming taxable.
