Deductibility of contributions income from supplementary health: limits, methods and convenience

Companies and workers can opt for the payment of contributions supplementary health, with mutual convenience. The payments to the funds are exempt from any kind of taxation, are among the charges deducted from the taxpayer's total income up to a limit of € 3615.20. In addition it is possible to deduct tax at 19% for health care costs. We see all the aspects relating to the deductibility.

The contributions paid by companies or institutions for supplementary health insurance to the National Health Service, and in favor of its employees or its pensioners, the latter to fall between the charges deductible from the total income for an amount not exceeding € 3615.20 . That is, the worker or pensioner, he can steal health contributions paid by its taxable income for the purposes of calculating income tax (income tax). This tax, together with the convenience of the health care payment, allow to company and employee convenience of having to opt for a supplementary payment of health contributions.

The convenience of supplementary health contributions. Both the employee and the company may agree to allocate part of the cost of the work, the company, and part of the salary of a health service, which guarantees the employee the reimbursement of expenses incurred in medical and health.

The sums of money intended for the payment of supplementary health insurance contributions are exempt from any kind of taxation. It follows that if the company decides to allocate an amount to the employee, for example of 300 Euros net, convenience may have the option to pay an additional contribution paid to the employee rather than 300 € net portion of their compensation. And with it the worker. In the latter case, on the 300 euro the company will have to pay taxes and social security contributions between about 100 euro, bringing the cost of doing business in approximately 400 Euros, while the employee as a result of taxation comes just under 200 Euros. In essence between social security and taxation, go away 200 €.

 

In the event that the 300 euro instead are intended by the parties to a supplementary fund health coverage, the employee will receive a coverage of 300 Euros and the company on his side will cost more INPS only the solidarity surcharge of 10% , then 330 euro. The health benefits are exempt from tax, so no price increases by the IRS. Are among the expenses deductible from income, as mentioned above.

In addition to this tax benefit, the employee will then redeemed during the year their health care costs, having a definite economic advantage further. It will also have the possibility to deduct from taxable income the contribution paid the cashier both for themselves and for their families. And on the portion that exceeds the legal limit, will have the possibility of recovery through tax deductions. Let's see how.

Contributions supplementary health and the deduction of 19% for medical expenses

Health contributions deductible. Article. 51 Paragraph 2 of the Tax Code says that it "shall not constitute income, social security contributions paid by the employer or the employee in compliance with the provisions of the law, health care contributions paid by the employer or the employee to bodies or boxes which are exclusively charitable purpose in accordance with the provisions of the contract or agreement or settlement company, operating in the areas of work identified by the Decree of the Minister of Health referred to in Article 10, paragraph 1, letter e-ter) , for an amount not exceeding a total of € 3615.20. For the purpose of calculating the above limit also takes into account the contributions of health care paid under Article 10, paragraph 1, letter e-ter). "

Go reiterated the requirements, that is, to be recipients of the tax, the contributions must be paid to a case having exclusively charitable purposes. The payment of contributions to the cash assistance must be provided by a specific contract or collective agreement or company regulations.

The contribution, which will be paid by the employee, is retained by the employer directly from the employee's gross pay, upstream of taxation, then as a further contribution pension payroll. The employer, in its capacity as withholding agent, then deliver it to the employee the CUD form in which it must indicate in appropriate box on the amount of contributions paid to the case of health care that have contributed to forming the employee income .

In the calculation of the limit of € 3615.20 is part of the amount indicated in paragraph 129 of the CUD 2012 or paragraph 61 of the CUD 2011. The deduction is up even if the expenditure was incurred for individuals fiscally responsible for the part not deducted by the latter. To get the tax deduction you must complete line of E26 730/2012. The limit of € 3615.20 is reported cumulatively for the contributions the contributions of health care paid directly by the taxpayer.

Tax deduction of 19% of health contributions. An employee at a time when cash assistance obtained from the reimbursement of medical expenses incurred, may use, in the tax personal income tax, the tax deduction to the extent of 19% that it is the amount that exceeds 129.11 euro, to the extent of spending remained dependent on him and not repaid from the cash assistance statements.

The health contributions paid by the employer to the agency and that have not been taxed as fringe benefits are set out in section 129 of the 2012 or Cud Cud in paragraph 61 of the 2011. If the business entity has paid an amount of health contributions exceeding the limit established by the Tax Code of 3615.20 Euros, the excess is taxed in the hands of the employee and the model Cud will be indicated in the notes. In this case, the employee will have access to a 19% tax deduction for medical expenses, let's see how.

For example, if the employer, or the institution in case of pensioners, paid 5,000 euro of contributions for health care to entities or houses, with exclusively charitable purposes and in accordance with the provisions of the contract or agreement or corporate regulation, as described by the Tax Code, the employer is taxed as a fringe benefit in the amount of € 1,384.80 (€ 5,000 - € 3,615.20).

If during the year the employee or pensioner has paid € 1,000 in medical expenses and were reimbursed by the entity or by the Health Insurance Fund, the taxpayer may deduct from IRPEF 19% 147.89 €. That is to be made between what is taxed in proportion payroll, ie EUR 1,384.80 and a total amount paid by the employer through payments, ie € 5,000. The percentage is 27.70% (1384.80 / 5,000) and must be multiplied by the medical expenses incurred (1,000). For 277 euro must be removed the relief provided for health care costs, that is 129,11 €.

 

07/06/2012

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Translated via software

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Source:

Italian version of ReteIngegneri.it

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