Expenses for net work income

If you receive work income, remember the expenses you can deduct from gross income:

• The main expense you can deduct is the Social Security contributions paid by you (the employee's share that the company has already withheld from your paycheck).

• If you contribute as a self-employed worker – for example, because you are the majority shareholder of your company and receive a salary – you can also deduct from your work income the amount you have paid for this concept.

• You can also deduct as a worker 2,000 euros for "Other expenses". This expense is applicable to all work income recipients, without further requirements.

In addition to these expenses – which, in general, will already appear in the tax data provided by the Tax Office – there are other less common expenses that you can also take advantage of:

• Firstly, you can deduct the fees paid to workers' unions, without a quantitative limit.
• You can also deduct the fees paid to your professional association for membership (up to 500 euros per year), provided that, for the activity carried out, this membership is mandatory.
• On the other hand, if during the year you have incurred legal fees and legal defense expenses for disputes with the company that pays your income, you can also deduct them, with an annual maximum limit of 300 euros.
• Finally, if you are a worker with a disability equal to or greater than 33%, you can deduct an additional expense of 3,500€ from your work income, an amount that increases to 7,750€ if the disability is equal to or greater than 65% or if you can prove that you need assistance from third parties or have reduced mobility.