Calcolo Diaria Trasferta

La diaria (o indennità di trasferta) è una somma corrisposta al dipendente o collaboratore per le trasferte fuori dal comune della sede di lavoro, a copertura forfettaria di vitto, alloggio e altre spese. Una parte è esente da imposte entro i limiti fissati dal TUIR.

Con il rimborso forfettario, l'indennità è esente da IRPEF fino a €46,48 al giorno per le trasferte in Italia e fino a €77,47 al giorno per quelle all'estero. La parte eccedente questi limiti concorre a formare il reddito imponibile.

La parte di indennità che supera i limiti di esenzione TUIR è soggetta a IRPEF e ai contributi come normale reddito da lavoro dipendente, quindi viene tassata con l'aliquota marginale del percettore. Questo calcolo mostra solo la ripartizione tra quota esente e tassabile.

Under the flat allowance rules the daily amount is free of income tax up to 46.48 euro a day inside Italy and up to 77.47 euro a day abroad, under article 51 of the TUIR.

The taxable part is the difference between the total allowance paid and the tax free limit multiplied by the days away. When the allowance stays under the limit, the taxable part is zero.

Yes. For travel abroad the daily tax free limit rises from 46.48 to 77.47 euro, so for the same allowance the taxable part comes out lower, or disappears altogether.

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