Glossary entry

Italian term or phrase:

Oneri di utilità sociale

English translation:

social and welfare expenses

Added to glossary by James (Jim) Davis
Dec 12, 2010 21:35
13 yrs ago
20 viewers *
Italian term

Oneri di utilità sociale

Italian to English Bus/Financial Finance (general)
Le spese relative ad opere o servizi utilizzabili dalla generalità dei dipendenti o categorie di dipendenti volontariamente sostenute per specifiche finalità di educazione, istruzione, ricreazione, assistenza sociale e sanitaria o culto, sono deducibili per un ammontare complessivo non superiore al 5 per mille dell'ammontare delle spese per prestazioni di lavoro dipendente risultante dalla dichiarazione dei redditi.

Source: TESTO UNICO DELLE IMPOSTE SUI REDDITI
Change log

Dec 21, 2010 13:11: James (Jim) Davis Created KOG entry

Discussion

Ivana UK (asker) Dec 12, 2010:
Was thinking of corporate expenses, which of course doesn't come anywhere near the meaning of the Italian ...

Proposed translations

+1
8 days
Selected

social and welfare expenses

This will probably fit the bill, because it is explained in full in the text. You might add "Employee social and....", but that too is specified in the text.
Peer comment(s):

agree mlreid
1 hr
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "That's exactly what I did in the end (minus the employee part)!"
1 hr

social utility charges

[PDF] DEFINITION AND TAX TREATMENT OF THE SO CALLED SHAREHOLDER COSTS ... - [ Traduci questa pagina ]
Formato file: PDF/Adobe Acrobat - Visualizzazione rapida
fiscal, social-welfare and social-utility charges, shall be deductible if and to the extent to which they relate to activities or assets that generate ...
http://ec.europa.eu/taxation_customs/resources/documents/tax...

Documento legale - [ Traduci questa pagina ]
SOCIAL UTILITY CHARGES. 38265. 19399. OTHER EXPENSE. 21880. 35902. 14) OTHER OPERATING EXPENSE. 654303. 504068. PRODUCTION COSTS. 346855864. 263292950 ...
www.carraro.com/documenti/bilancio/bilancio_es04_eng.pdf
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10 hrs

charges incurred in the interest of employees

the "sociale" here refers to the company context, and not society as a whole, so I think it would be incorrect to translate with social.

From the description is looks like expenses for corporate wellbeing and training, so a general "in the interest of employess" should be fine.
Something went wrong...
4351 days

employee training and welfare costs

specific, concise, and what I would put on my own accounts
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