Fringe benefits come as part of the main remuneration in the form of the right to use goods and/or services.
Fringe benefits are often difficult to manage both in terms of their practical application and of the assessment of the economic benefit for the company that has to implement them, not to mention their tax legislation, on which revenue authorities frequently provide interpretative guidelines.
The service we provide ensures the correct management and administration of all those bonuses that, being part of the remuneration, are paid in the ordinary payroll or in addition to the payslip, taking into account both work period and termination of employment.
Stock options have been conceived as a pay and loyalty tool for employees who are considered strategically crucial for the company.
Through the grant of stock options, the company offers its employees the right to subscribe or acquire a parcel of its own shares, or those of another company in the same group, in a predetermined time period and at a predetermined price.
As a rule, stock option plans provide for various periods of time in which the employee may accept or not to purchase the shares, offered at the price corresponding to their value at the moment of the offer.
Given the remarkably articulated social security and tax regulations, our Firm provides support in stock options management and tax and contributory treatment to which the amounts involved are subjected.