In the Sostegni bis Decree among the numerous concessions the 2021 smart working bonus is confirmed. L’economic help in the beginning it was € 258.00, now it was practically doubled to € 516.00. It can be spent on the purchase of office furniture, to set up the workspace at your home. This type of work, according to the legislation, will be extended until December 2021.
With the extension of this bonus, workers, both in the Public Administration and in the private sector, will be able to continue to take advantage of this economic contribution throughout 2021. The bonus it must be expressly requested from your employer, in order to improve working conditions at home.
2021 smart working bonus: extension until December 2021
Agile working, or smart working, has undergone an extension. The deadline was set for December 2021. Given the continuation of this working methodology, workers can continue to take advantage of a certain monetary contribution to be able to buy material to use for working from home.
With the Sostegni bis Decree this contribution is doubled compared to the previous. The worker can ask the employer € 516.00 for the so-called fringe benefits.
The corporate welfare tool allows those who benefit from it being able to purchase the equipment needed to ensure a higher quality of working life.
Fringe benefits: what they are
This type of contribution falls within the so-called fringe benefits, also defined as benefits. These are elements that are added to the actual salary. These “benefits” combine to form the income of the employee.
The art. 51, paragraph 3 of the TUIR (Consolidated Law on Income Taxes) regulates this type of contribution
The normal value of the goods in kind produced by the company and sold to employees is determined to an extent equal to the average price charged by the same company in the sales to the wholesaler. […]
I fringe benefits non are paid in money, but in the form of goods and / or services. They are therefore benefits in kind aimed at improving the standard of living of the worker. The use of these elements is used to support expenses related to the work field or, alternatively, they guarantee him performances that he could not otherwise afford.
These benefits range from granting a mobile phone to the use of a laptop or tablet, from using a rented home to insurance and so on. The concession in private use, partial or total, of goods constitutes for the worker a form of remuneration paid in kind. Usually the company fixes these benefits in the employee’s individual contract.
The economic aid deriving from the bonus falls within this context. Exceptionally, the employer pays money, to ensure that the employee can buy what they need to work from home. The health emergency led to the introduction of this anomalous measure, which in fact falls within the fringe benefits.
2021 smart working bonus: how it works
The 2021 smart working bonus is a particular one income support measure, which was born as incentive for those forced to work from home due to the pandemic.
To contain the spread of Covid 19, in fact, it was necessary to stay at home avoiding crowding public transport and places of work. In this scenario, workers have had to change the way they work, staying at home. Furthermore, smart working also allows people in quarantine to be able to carry out their job, obviously in cases where health allows it.
The agile work But implies unforeseen expenses for the worker, which range from utilities to internet connection costs. Is born, then, the smart working bonus, in agreement between companies and workers’ unions.
This incentive varies according to the employee’s employment contract and the type of company. The employee who has to face expenses, due to smart working, must inform his employer or the union.
The Economic support it will come paid with a flat rate O with a partial reimbursement of the expenses that the employee had to incur working at home.
Smart working bonus 2021: who can request it
This income support can be applied for by those who work as employees at companies that recognize fringe benefits. If the company recognizes this benefit, the worker can take advantage of it by setting up his office in an area of the house.
The money that the company gives to the employee must be used to purchase specific products, namely work desks, ergonomic chairs and lighting to work better from home. Therefore, they cannot be spent for other purposes.
This type of bonus has existed for a long time, but very few companies have decided to use this possibility. With its extension, the fund has been increased, there is plenty of time to organize.
To claim the bonus, the employee must apply directly to their employer. The application must be timely, as companies must agree with the company welfare companies on the ergonomic furnishings to be included in the proposals that can be purchased within the fringe benefits.
Smart working bonus 2021: does the employer pay the internet connection?
Once the problem of furnishing the office at home has been solved, the worker needs a stable internet connection in order to work. At the moment, no rule specifies that the expenses related to a good data connection are borne by the employer, when the employee works in smart working mode. Unfortunately, there is a regulatory vacuum regarding this aspect of agile working.
The Revenue Agency also expressed itself on the issue, with message 371 of May 24, 2021.
The income from employment referred to in article 49 of the TUIR, is governed, pursuant to article 51, paragraph 1, by the principle of all-encompassing, in application of which “All sums and values in general for any reason received during the tax period, including in the form of donations, in relation to the employment relationship” constitute taxable income for the employee.
The Revenue Agency also states that the resources disbursed for the reimbursement of the data connection are not to be taxed, as they are incurred in teleworking (or smart working) e they are used to reach the company’s computer information, which are made available to the employer in order to carry out the various work duties of the employee.
The Financial Administration with circular no. 326 of the Ministry of Finance, of 23 December 1997, with reference to the fiscal relevance of the reimbursements of expenses, it was expressed by stating that the reimbursements of expenses that the employee makes for operational ease and that are borne by the employer can be excluded from taxation. .
In this document, moreover, it is specified that the reimbursement of costs relating to telephone connections falls within the hypotheses cited in circular no. 326 of 1997, concerning the reimbursement of expenses which are of exclusive interest of the employer and which are, instead, anticipated by the employee.
In Resolution 74 / E of 2017, the tax authorities also indicate that
Where, on the other hand, the legislator has not indicated this flat-rate criterion, the costs incurred by the employee in the exclusive interest of the employer must be identified on the basis of objective elements, documentally ascertainable, in order to prevent the related reimbursement from contributing to the determination of employment income.
These expenses must, therefore, be documented and do not contribute to the formation of employment income.
Smart working bonus 2021: how permits take place
Aran (Agency for the Negotiating Representation of Public Administrations) specifies, with a note, that public employees can enjoy paid hourly absences, despite being available at certain times.
The employee, which operates in an agile way, can take advantage of permits on an hourly basis, as they are provided for by the current national collective bargaining agreement. It can, therefore, relieve itself of availability if
[…] its need, by nature and characteristics, is not compatible with this obligation and cannot be satisfied outside the period of duration of the same, without prejudice to the ordinary contractual provisions on the reasons, and on the motivation and documentation of the permits themselves.
Those who work in smart working, consequently, have the right to take hourly permits. This is what emerges from the note written by the body, which specifies how public employees operating remotely must act.
Smart working bonus 2021: the permissions provided for by law 104
Speaking of permits, it is also necessary to bring to attention the issue relating to permissions of Law 104. Even the latter they can be used by those who work in smart working.
The Labor Inspectorate specifies this in note no. 7152 of April 26, 2021. The three days of monthly leave, defined by Law no. 104/1992, they can be used by the hour even during the smart working mode. The worker can, therefore, use the three days recognized by law in a fractional way, wherever
believes, according to their own assessments, that their personal needs for which the permit is being used are not compatible with their organization in an agile way.
The worker who works according to the modalities of agile work is not bound by defined hours, if he deems it necessary to use the permits provided for by Law 104/92, he has all the rights to use them.
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