The value of coupons up to the Euro 200 limit is also excluded from the calculation of the annual limit of Euro 258.23 which is the standard ceiling for fringe benefits that can be provided in the course of the year under pre-existing legislation. benefits up to that ceiling can continue to be paid independently from any petrol coupons. without triggering a tax and social security liability.
This is a tax and contribution exemption for discretionary payments made by employers. The rule does not introduce any obligation for the employers to hand out fuel vouchers.
The legislation refers expressly to employees. Absent any further legislative intervention directors, co.co.co’s and sub contractors are not eligible for the tax/social security exemption.
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