It should firstly be pointed out that these are not “tax deductions” for the benefit of the company but indirect staff costs, which are deductible from business income in the same way as salaries.
The full amount that the company pays to an institution or fund for purely welfare purposes, in conformity with a contractual provision, agreement or company regulation, generates an indirect employee-related cost that is deductible from business income. The same principle applies to the 10% solidarity contribution to be paid to I.N.P.S. on the basis of the same sums.
The entire cost, including the solidarity contribution, will therefore be deductible from business income.
The amount that the company, whether or not with a contribution by the employee, pays the Fund for each employee, up to a ceiling of €3,615.20 per annum, does not count towards the definition of the employee’s income.