Fringe benefits and company welfare in Italy: what is not employment income
Article 51 of the Italian income tax code, read from both the employer's and the employee's side: welfare services and payments left out of employment income, the rule that they must go to all staff or a category of staff, canteens and meal vouchers, benefit vouchers; then fringe benefits, how they are valued, the €1,000 or €2,000 threshold confirmed for 2026, company cars for mixed use, loans and housing. Two modules with case studies, 2026 rules.
Intermediate2 modules39 minFree course
2026 rules — verified on September 25, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Apply the general principle: whatever an employee receives in connection with the job is income
- Recognise the main exclusions in Article 51(2) and the conditions attached to them
- Tell apart the items that allow cash payments from those that allow services only
- Apply the 2026 limits on canteens, meal vouchers and health funds
- Use benefit vouchers correctly as documents of entitlement
- Work out the value of goods or services provided to an employee
- Apply the fringe benefit threshold confirmed for 2026 and the way it operates
- Calculate the taxable value of a company car used privately as well
- Value subsidised loans and housing provided to staff
- Know which text governs 2026 and what changes from 2027
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 118 minFree — no accountCompany welfare: the payments and services Article 51 keeps out of incomeWhat you will be able to do
- Apply the general principle: whatever an employee receives in connection with the job is income
- Recognise the main exclusions in Article 51(2) and the conditions attached to them
- Tell apart the items that allow cash payments from those that allow services only
- Apply the 2026 limits on canteens, meal vouchers and health funds
- Use benefit vouchers correctly as documents of entitlement
- Module 221 minFree — no accountFringe benefits: valuation, the 2026 threshold, cars, loans and housingWhat you will be able to do
- Work out the value of goods or services provided to an employee
- Apply the fringe benefit threshold confirmed for 2026 and the way it operates
- Calculate the taxable value of a company car used privately as well
- Value subsidised loans and housing provided to staff
- Know which text governs 2026 and what changes from 2027
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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Step-by-step guides to the official forms cited in this course.
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The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.