Italy Tax Agency Clarifies Individual Income Tax Treatment of Employer-Paid Supplementary Healthcare

The Italian Revenue Agency Jan. 26 issued Letter No. 2/2026, clarifying the individual income tax treatment of employer-paid supplementary healthcare. The taxpayers, national trade associations representing Italian companies in a specific sector, stated that a collective bargaining agreement was signed with trade unions providing for an innovative supplementary health care system for EU workers, funded by monthly employer contributions. Workers were permitted to enroll in the insurance fund for the entire next year upon reaching the required number of working days, regardless of whether the employment relationship still existed the next year. The taxpayers inquired whether the sums the employees ...