As the new laws increase the net salary[P1] The draft of the 2027 Budget Law extends the threshold of exemption for fringe benefits from 2,000 euros to 2,000 euros for employees aged 30 or under: for a young person without dependents, the value of the purchase vouchers, fuel vouchers, and utility bill reimbursements that the company can recognize without tax or contributions, if the Parliament confirms the measure.[P2] Fringe benefits and reward schemes are two ways an employer can increase the net salary in the pay envelope with a reduced fiscal prepayment. The first are goods, services, and tax-exempt receipts within a yearly limit; the second are sums of money linked to corporate goals, taxed with a substitute tax instead of IRPEF. In the year-end settlement, the employer sums up all the benefits provided to the employee and compares it with the threshold: if the limit is exceeded by a little, the entire amount becomes taxable.[P3] For 2025, 2026, and 2027, fringe benefits are exempt from IRPEF and contributions up to 1,000 euros, 2,000 euros for employees with dependent children declared to the employer (art. 1, comm. 390 and 391, of L. n. 207/2024) and for 2027, the threshold of exemption for employees aged 30 or under is 2,000 euros, even without dependent children; in 2026 and 2027, the private sector reward schemes are taxed with a substitute tax of 1% up to 5,000 euros (art. 1, comma 9, of L. n. 199/2025); if the value of the fringe benefits per annum exceeds the threshold, the entire amount is included in the income (art. 51, comma 3, of DPR n. 917/1986); since January 1, 2027, the rules on fringe benefits are found in art. 53 of the new Tax Law on Income (D.

Lgs. n. 117/2026). [P4] Fringe benefit 2026: threshold of exemption and taxes In 2026, fringe benefits are exempt from IRPEF and contributions within an annual limit that depends on the dependent children declared by the employee and the declaration sent to the employer. The standard threshold of art. 917/1986 is 258.23 euros: for the triennium 2025-2027, the Law of Budgets 2025 raises it, with a preventive notice to trade union federations units, where present (art. 1, comma 390, of L. n. 207/2024). Situation of the employee in 2026 Treatment of fringe benefits Without dependent children fiscal at risk Exempt up to 1,000 euros annually (art. 207/2024) With dependent children fiscal at risk and declaration sent Exempt up to 2,000 euros annually (art. 207/2024) With dependent children fiscal at risk without declaration Applies to the base value (art. 1, comma 391, of L. n. 207/2024) Value of annual income exceeding the applicable IRPEF and contributions sull'