Module 118 min2049 wordsFree — no account
Company welfare: the payments and services Article 51 keeps out of income
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986), Art. 51 «Determination of employment income», consolidated text applicable to 2026 (version 36): paragraphs 1, 2 and 3-bis — verified on September 25, 2026
- INPS — Employees: minimum daily pay for 2026 (news of 2 February 2026 on circular no. 6/2026: fringe benefits and meal vouchers) — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR, Art. 10 «Deductible charges», letter e-ter): cap on contributions to supplementary health funds — verified on September 25, 2026
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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.