The legislation applicable to contributions paid to an assistance fund in relation to employee income is that provided for by Art. 51 paragraph 2 lett. A of the T.U.I.R. (Consolidated Income Tax Act), approved with Presidential Decree 22/12/86 no. 917 and subsequent amendments and additions which contains, in fact, the regulation of the contributions paid by the Employer and the Employee by establishing conditions and limits for the non-competition of the same with the income from employment, the health care contributions are deductible up to the amount of 3,615.20 Euros on condition that the Funds, Bodies, Funds and Mutual Aid 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 the deductibility, the health funds provided for by Art. 51 above, must allocate at least 20% of the resources guaranteed to their clients to social-health services and/or dental assistance. The tax benefit is granted to the health care contributions paid by the Employer or by the Worker only if the following conditions are met:
- contributions must be paid to a Fund exclusively for welfare purposes;
- the payment of contributions to the Assistance Fund must be provided for in a specific contract, collective agreement and company regulation.
Having complied with the aforementioned conditions, F.A.N.I.MAR obtained registration for the year 2021 in the Health Funds Registry at the Ministry of Health. This registration allows you to benefit from the above benefits.