The legislation applicable to contributions paid to an assistance fund in relation to employee income is that provided for in Article 51, paragraph 2, letter A of the T.U.I.R. (Income Tax Consolidation Act), approved by Presidential Decree no. 917 of 22/12/86 and subsequent amendments and supplements. 917 and subsequent amendments and additions, which regulates the contributions paid by the Employer and the Employee and establishes the conditions and limits for their non-competition with the employee's income, health care contributions are deductible up to the amount of €3,615.20, provided that the Funds, Institutions, Mutual Aid Funds and Societies operate in the areas of intervention established by the decree of the Ministry of Health. The aforementioned decree also established that, in order to benefit from deductibility, the Health Funds envisaged by Art. 51 above must allocate at least 20% of the resources guaranteed to their beneficiaries to social health and/or dental care services. The tax benefit is granted to health care contributions paid by the Employer or Employee only if the following conditions are met:

• contributions must be made to a fund with an exclusively welfare purpose;
• the payment of contributions to the Assistance Fund must be provided for in a specific contract, collective agreement and company regulations.