{"id":4193,"date":"2022-08-24T14:06:41","date_gmt":"2022-08-24T14:06:41","guid":{"rendered":"https:\/\/www.jobandjoy.eu\/?p=4193"},"modified":"2022-11-02T16:32:59","modified_gmt":"2022-11-02T16:32:59","slug":"premi-aziendali-tassazione","status":"publish","type":"post","link":"https:\/\/staging.jobandjoy.eu\/it\/blog\/premi-aziendali-tassazione\/","title":{"rendered":"Tassazione dei premi aziendali: come funziona?"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p><b>Premiare<\/b><span style=\"font-weight: 400;\"> i propri collaboratori, si sa, porta a <\/span><b>riconoscere<\/b><span style=\"font-weight: 400;\"> il loro<\/span><b> lavoro<\/b><span style=\"font-weight: 400;\"> e <\/span><b>impegno <\/b><span style=\"font-weight: 400;\">e <\/span><b>migliora le performance<\/b><span style=\"font-weight: 400;\"> in azienda.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quando un dipendente vede riconosciuto il proprio lavoro, viene motivato a fare sempre di pi\u00f9 e meglio perch\u00e9 acquista la consapevolezza che il suo lavoro stia contribuendo concretamente e nel modo giusto a raggiungere gli obiettivi dell\u2019azienda nella quale lavora. <\/span><\/p>\n<\/div><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-div\" style=\"--awb-text-color:var(--awb-custom_color_5);--awb-font-size:1em;\"><div class=\"fusion-title-heading title-heading-left title-heading-tag fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:700;margin:0;letter-spacing:var(--awb-typography1-letter-spacing);font-size:1em;--fontSize:16;--minFontSize:16;line-height:var(--awb-typography1-line-height);\">Indice dei contenuti<\/div><\/div><div class=\"fusion-text fusion-text-2\"><ul>\n<li><a class=\"fusion-one-page-text-link\" href=\"#aziendali\"><b>Premi aziendali: cosa sono?<\/b><\/a><\/li>\n<li><a class=\"fusion-one-page-text-link\" href=\"#tassati\"><b>Quanto sono tassati i premi aziendali?<\/b><\/a><\/li>\n<li><a class=\"fusion-one-page-text-link\" href=\"#dipendenti\"><b>Premi aziendali e 730<\/b><\/a><\/li>\n<li><a class=\"fusion-one-page-text-link\" href=\"#premi\"><b>Job&amp;Joy: il metodo pi\u00f9 pratico per erogare i tuoi premi aziendali<\/b><\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" id=\"obiettivi-smart-cosa-sono\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-custom_color_5);--awb-font-size:1.8em;\" id=\"aziendali\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:700;margin:0;letter-spacing:var(--awb-typography1-letter-spacing);font-size:1em;--fontSize:28.8;line-height:var(--awb-typography1-line-height);\"><b>Premi aziendali: cosa sono?<\/b><\/h3><\/div><div class=\"fusion-text fusion-text-3\"><p><b>I premi aziendali<\/b><span style=\"font-weight: 400;\"> sono degli elementi che integrano la retribuzione base e consistono il pi\u00f9 delle volte in veri e propri compensi aggiuntivi di natura retributiva.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Il datore di lavoro pu\u00f2 decidere se erogare i premi aziendali a tutti i dipendenti o a singoli lavoratori in virt\u00f9 del raggiungimento dei risultati attesi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">I premi aziendali sono uno strumento straordinario per l\u2019impresa e per i lavoratori, ma quanto e come vengono tassati? Scopriamolo insieme.<\/span><\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"300\" height=\"155\" alt=\"Obiettivi SMART: cosa sono e che caratteristiche devono avere\" title=\"Progetto senza titolo (3) (1)\" src=\"https:\/\/staging.jobandjoy.eu\/wp-content\/uploads\/2022\/08\/Progetto-senza-titolo-3-1.png\" data-orig-src=\"https:\/\/staging.jobandjoy.eu\/wp-content\/uploads\/2022\/08\/Progetto-senza-titolo-3-1-300x155.png\" class=\"lazyload img-responsive wp-image-4194\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27600%27%20height%3D%27310%27%20viewBox%3D%270%200%20600%20310%27%3E%3Crect%20width%3D%27600%27%20height%3D%27310%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/staging.jobandjoy.eu\/wp-content\/uploads\/2022\/08\/Progetto-senza-titolo-3-1-200x103.png 200w, https:\/\/staging.jobandjoy.eu\/wp-content\/uploads\/2022\/08\/Progetto-senza-titolo-3-1-400x207.png 400w, https:\/\/staging.jobandjoy.eu\/wp-content\/uploads\/2022\/08\/Progetto-senza-titolo-3-1.png 600w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 300px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" id=\"obiettivi-smart-caratteristiche\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:var(--awb-custom_color_5);--awb-font-size:1.8em;\" id=\"tassati\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:700;margin:0;letter-spacing:var(--awb-typography1-letter-spacing);font-size:1em;--fontSize:28.8;line-height:var(--awb-typography1-line-height);\"><b>Quanto sono tassati i premi aziendali?<\/b><\/h3><\/div><div class=\"fusion-text fusion-text-4\"><p><span style=\"font-weight: 400;\">I premi aziendali sono soggetti a tassazione<\/span><b> agevolata<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Secondo la normativa attuale, il premio \u00e8 soggetto a un\u2019<\/span><b>imposta sostitutiva del 10% <\/b><span style=\"font-weight: 400;\">per un importo massimo di 3000 euro. In caso di coinvolgimento paritetico dei dipendenti, per i contratti stipulati prima del 24 aprile 2017, la soglia aumenta a 4.000 euro.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ma non \u00e8 finita qui: i premi aziendali possono essere detassati per azienda e lavoratore. Questo avviene quando i premi vengono convertiti in welfare aziendale (ad esempio i Fringe Benefit e i Buoni Benzina).<\/span><\/p>\n<\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-custom_color_5);--awb-font-size:2em;\" id=\"dipendenti\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:700;margin:0;letter-spacing:var(--awb-typography1-letter-spacing);font-size:1em;--fontSize:32;line-height:var(--awb-typography1-line-height);\"><b>Premi aziendali e 730<\/b><\/h2><\/div><div class=\"fusion-text fusion-text-5\"><h3><i><span style=\"font-weight: 400;\">Nel modello 730, dove vanno inserite le somme percepite per premi aziendali?<\/span><\/i><\/h3>\n<p><span style=\"font-weight: 400;\">Le somme devono essere inserite all\u2019interno del <\/span><b>quadro C<\/b><span style=\"font-weight: 400;\"> (redditi di lavoro dipendente e assimilati), nel rigo C4 .<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Il quadro C del modello 730 va compilato da tutti coloro i quali percepiscono redditi di cui agli\u00a0articoli 49 e 50 del DPR n 917\/86\u00a0(TUIR). Per compilare questo quadro \u00e8 importante la ricezione della CU (Certificazione Unica), la certificazione rilasciata annualmente dal datore di lavoro al dipendente che contiene tutte le informazioni sul reddito e sulle ritenute fiscali e previdenziali dell\u2019anno. <\/span><\/p>\n<\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-custom_color_5);--awb-font-size:2em;\" id=\"premi\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"font-family:&quot;Montserrat&quot;;font-style:normal;font-weight:700;margin:0;letter-spacing:var(--awb-typography1-letter-spacing);font-size:1em;--fontSize:32;line-height:var(--awb-typography1-line-height);\"><b>Job&amp;Joy: il metodo pi\u00f9 pratico per erogare i tuoi premi aziendali<\/b><\/h2><\/div><div class=\"fusion-text fusion-text-6\"><p><span style=\"font-weight: 400;\">Scegliere di utilizzare in azienda la piattaforma Job&amp;Joy significa erogare i<\/span><b> premi detassati<\/b><span style=\"font-weight: 400;\"> a i tuoi dipendenti basandosi sulle tue reali esigenze. Job&amp;Joy \u00e8 uno strumento pratico che annulla i costi logistici e consente di premiare con un click i tuoi collaboratori.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Con Job&amp;Joy, inoltre, la disponibilit\u00e0 del premio \u00e8 immediata e la scelta avviene tra oltre 200 brand di gift card digitali. I tuoi collaboratori non potranno che esser soddisfatti del loro premio.\u00a0<\/span><\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:var(--awb-color1);--button_accent_hover_color:var(--awb-color1);--button_border_hover_color:var(--awb-color1);--button_gradient_top_color:var(--awb-custom_color_2);--button_gradient_bottom_color:var(--awb-custom_color_2);--button_gradient_top_color_hover:var(--awb-custom_color_4);--button_gradient_bottom_color_hover:var(--awb-custom_color_4);--button_font_size:1em;--button_line_height:1.72;--button_typography-letter-spacing:0.015em;--button_typography-font-family:&quot;Montserrat&quot;;--button_typography-font-style:normal;--button_typography-font-weight:500;\" target=\"_self\" href=\"https:\/\/staging.jobandjoy.eu\/it\/vantaggi\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">SCOPRI TUTTI I VANTAGGI<\/span><\/a><\/div><div class=\"fusion-text fusion-text-7 fusion-animated fusion-text-no-margin brand-strips right\" style=\"--awb-margin-top:20px;--awb-margin-bottom:20px;\" data-animationType=\"fadeInRight\" data-animationDuration=\"0.8\" data-animationOffset=\"top-into-view\"><p>Brand strip<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:5.76%;--awb-spacing-left-medium:5.76%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-2 hover-type-none\"><img decoding=\"async\" width=\"400\" height=\"114\" alt=\"Job&amp;Joy \u00e8 la piattaforma di incentivazione pensata per le aziende.\" title=\"Job&#038;Joy \u00e8 la piattaforma di incentivazione pensata per le aziende.\" src=\"https:\/\/staging.jobandjoy.eu\/wp-content\/uploads\/2022\/04\/jobandjoy-logo.png\" data-orig-src=\"https:\/\/www.jobandjoy.it\/wp-content\/uploads\/2022\/04\/jobandjoy-logo-400x114.png\" class=\"lazyload img-responsive wp-image-2568\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27648%27%20height%3D%27184%27%20viewBox%3D%270%200%20648%20184%27%3E%3Crect%20width%3D%27648%27%20height%3D%27184%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/staging.jobandjoy.eu\/wp-content\/uploads\/2022\/04\/jobandjoy-logo-200x57.png 200w, https:\/\/staging.jobandjoy.eu\/wp-content\/uploads\/2022\/04\/jobandjoy-logo-400x114.png 400w, https:\/\/staging.jobandjoy.eu\/wp-content\/uploads\/2022\/04\/jobandjoy-logo-600x170.png 600w, https:\/\/staging.jobandjoy.eu\/wp-content\/uploads\/2022\/04\/jobandjoy-logo.png 648w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 400px\" \/><\/span><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Premiare i propri collaboratori migliora le performance in azienda, ma come funziona la tassazione dei premi aziendali?<\/p>\n","protected":false},"author":4,"featured_media":4398,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[97,85],"tags":[],"class_list":["post-4193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-benefit-aziendali"],"_links":{"self":[{"href":"https:\/\/staging.jobandjoy.eu\/it\/wp-json\/wp\/v2\/posts\/4193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/staging.jobandjoy.eu\/it\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/staging.jobandjoy.eu\/it\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/staging.jobandjoy.eu\/it\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/staging.jobandjoy.eu\/it\/wp-json\/wp\/v2\/comments?post=4193"}],"version-history":[{"count":18,"href":"https:\/\/staging.jobandjoy.eu\/it\/wp-json\/wp\/v2\/posts\/4193\/revisions"}],"predecessor-version":[{"id":5022,"href":"https:\/\/staging.jobandjoy.eu\/it\/wp-json\/wp\/v2\/posts\/4193\/revisions\/5022"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/staging.jobandjoy.eu\/it\/wp-json\/wp\/v2\/media\/4398"}],"wp:attachment":[{"href":"https:\/\/staging.jobandjoy.eu\/it\/wp-json\/wp\/v2\/media?parent=4193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/staging.jobandjoy.eu\/it\/wp-json\/wp\/v2\/categories?post=4193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/staging.jobandjoy.eu\/it\/wp-json\/wp\/v2\/tags?post=4193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}