Updated with its circular AADE and adapts to the provisions of the law on professional funds and the respective contributions, the list of allowance; benefits, premiums and other aidsnot included in the income tax and pensioner.

According to AADE, the calculation of income from salaried labor and pensions are excluded from:

(a) The compensation of residence and feeding expenses and the daily allowance paid by the employee solely for the purposes of the employer’s business,

(b) Compensation for traffic expenses paid by the employer for official purposes, including compensation for electricity expenditure for the charge of an individual or corporate vehicle of zero or low pollutants of up to 50 g. CO2/km, if they relate to traffic expenses made by the employee in the performance of his service and proved by legal documents,

(c) The alien allowance granted to officials of the Ministry of Foreign Affairs and other public political services,

(d) Reservations in favor of insurance funds, which are imposed by law, including employee contributions in favor of compulsory insurance funds,

(e) Insurance contributions for retirement benefits paid by the employee or employer on behalf of the employee in favor of the Optional Insurance Funds and in favor of ETEAM welfare funds, which do not exceed 20% of their gross payments and their gross payments task, unless the exceedance relates to amounts, the payment of which is imposed by decision of the competent supervisory authority,

(f) The lump sum paid by welfare funds and public insurance agencies to the insured and dependent members of the insured,

(g) The value of a feeding of up to 6 euros per business day,

(h) the insignificant value of up to the amount of 27 euros per year,

(j) The premiums paid by the employee or employer on behalf of the employee in the context of group pension insurance insurance contracts, which do not exceed 20% of the sum of their gross earnings from the employed work and the benefits of the taxpayer, imposed by decision of the competent supervisory authority,

(k) The contributions paid by the employee or even the employer on behalf of the employee at a Vocational Insurance Fund for Optional insurance for the medical and hospital coverage of the employee, his spouse and his or her children or to cover the risk of life or unknown Medical and Hospital coverage of the employee, spouse and children or to cover his life’s life or incompetence under the contract of contract, up to 1.50) euros per year per employee,

(l) The compensation for the purchase of monthly or annual unlimited public transport routes,

(m) The market value of the concession of a zero or low pollutant vehicle of up to 50 g. CO2/km. and with LTP up to 40,000 euros, to a worker or partner or shareholder by a natural or legal person or legal entity, for any period of time within the tax year, with the remainder of value being considered taxable income,

n) The provision in kind in the form of shares received by an employee or partner or shareholder from a legal person or legal entity regardless of if the employment relationship continues to apply, provided that the option is exercised and the shares acquired, transferred after completing 24 or 36 months by their acquisition,

(j) The audit compensation of the Environmental Inspectors,

p) The free exchange costs of charging passenger car zero or low pollutants up to 50 g. CO2km. At the employer’s premises,

q) The provision in kind in the form of shares received by a worker or partner or shareholder from a legal entity or legal entity in the context of free shares programs that are a prerequisite to achieve specific objectives or the occurrence of a specific event in order to disposal the shares, the shares, the shares are available,

(l) The value of the operatives of domestic tourism totaling up to EUR 300 per year for the tax years 2020 and 2021,

(l) Regardless of the body that grants it, the extraordinary allowance and any relevant amount paid to specific categories of people with disabilities,

(c) Amenities of up to EUR 5,000 per year that employers provide to employees to cover nurseries and kindergartens, provided that the benefit:

—This enhances for all employees

-Sconded to employee by employer in excess of agreed earnings

-Ped -projected to be used to cover nurseries and kindergartens expenses,

(m) benefits paid by an employer to employee as aid for the acquisition of a child within 12 months of childbirth, up to EUR 5,000, increased by EUR 5,000 for each other dependent child that the beneficiary parent has at the time of childbirth, provided that:

-The benefit applies to all employees

-The earnings of the employee are maintained at least at a height of six months before childbirth or during recruitment, if it was less than six months before childbirth and are kept at least at least six months after childbirth and the provision has been announced to the Labor Inspectorate.

It is noted that the framework of these exemptions has retroactive power, as it is applied to contributions and premiums paid by the tax year 2024 onwards.