(Gazzetta Ufficiale, 30 dicembre 2019) La legge di stabilità per il 2020 (legge n. 160 del 27 dicembre 2019) ha introdotto due novità in materia di welfare aziendale. In primo luogo, è aumentata la deducibilità fiscale per i buoni pasto in formato elettronico (fino a 8 euro), mentre è diminuita per i buoni pasto in formato cartaceo (ora deducibili fino a 4 euro). Lo scopo di questa misura è la lotta alla evasione fiscale attraverso una maggiore tracciabilità dei buoni pasto.
In secondo luogo, è stata rimodulata la tassazione per le auto aziendali di nuova immatricolazione (dal 1° luglio 2020). Più in particolare, le soglie di imponibilità fiscale sono state calibrate sulla base delle emissioni di CO2 al fine di combattere l’inquinamento atmosferico.
Si segnala poi che il XXI Rapporto CNEL del 27 novembre scorso contiene una dettagliata analisi sulla diffusione degli strumenti di welfare aziendale in Italia. Ebbene, ciò che emerge è un quadro frammentato in relazione alla distribuzione territoriale, ai settori produttivi e alla dimensione delle imprese. In linea generale, le imprese maggiormente virtuose sono quelle di grandi dimensioni mentre l’area di maggiore diffusione delle misure di welfare aziendale ricomprende soprattutto le regioni del Nord (78,8%). Infine, i lavoratori che usufruiscono del welfare aziendale sono soprattutto impiegati nel comparto manifatturiero, dal momento che il CCNL di settore, altamente rappresentativo, prevede una quota da destinarsi obbligatoriamente alle misure di welfare aziendale.
Le novità in materia di welfare aziendale nella Legge di stabilità 2020 a cura dell'Ufficio Salute e Sicurezza
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