The measure to promote access to housing for employees by employers will have a budgetary impact of two million euros in 2024.
The government announced this measure last Saturday as part of the revision of the income agreement with the social partners.
According to the proposal for the 2024 state budget presented today, companies that provide housing for employees will be exempt from social contributions, as well as from the acceleration of tax depreciation related to the transferred properties.
Employees will be exempt from IRS and social security contributions related to the transfer of real estate for housing, up to the limits equivalent to the Rental Support Program;
The document recalls that subsistence allowances or equivalent subsistence allowances or the use of employer-provided housing are considered as income from dependent work in the sphere of employees and are subject to IRS and social security contributions.
Source: DN
