New rules for non-monetary benefits: What is the difference between health and leisure benefits?
As of January 2025, non-monetary benefits have been split into two groups:
- Health benefits
- Other leisure benefits
The condition for all benefits is that they must constitute non-monetary performance, i.e. employees do not receive money directly from the employer but via benefit cards or the employer’s direct payment to the provider of the benefit.
Health benefits
- Limited to CZK 46,557 per calendar year
- These include the following:
- Purchase of goods or services of a medical, therapeutic, hygienic or similar nature from healthcare facilities listed in the National Register of Health Service Providers or purchase of medical devices on prescription.
The examples and breakdowns most common among employers are provided below:
- Regular preventive medical examinations
- Vaccination of employees
- Non-prescription medicine (in pharmacies)
- Vitamins, etc. (in pharmacies/healthcare facilities – not in regular stores)
- Special healthcare services
- Various other forms of medical care (not covered by the health insurance company)
- Spa treatments and rehabilitation in registered healthcare facilities
- Psychological care in healthcare facilities (provided by qualified and regulated psychologists; does not include various psychological helplines)
- Medical devices – eyeglasses, orthopaedic shoes without a prescription (in pharmacies or regulated healthcare facilities)
- Co-payments for prescription medicine and prescription medical devices.
Other leisure benefits
- Limited to CZK 23,278.5
- Use of educational or recreational facilities, recreation or trips, use of childcare facilities for preschool children, including kindergartens, employer-provided libraries, physical education and sports facilities, contributions to cultural or sports events and printed books.
Most common examples:
- Multisport card
- Recreational spa treatment/stay (including “wellness” stay)
- Massages in sports facilities
- Exercise in sports and physical education facilities
- Holiday allowance (non-cash)
- Printed books, including picture books for children, excluding books in which advertising exceeds 50% of the volume
- Tickets to cultural and sports facilities or sports and cultural events
- Childcare facilities for preschool children, including kindergartens
The correct allocation and use of non-monetary benefits can bring significant advantages to employees and assure employers that the benefits are provided in compliance with the applicable legislation. It is crucial to distinguish which expenses fall under the health benefits and which under the leisure benefits while complying with the set limits.
If you’re unsure how to manage or utilise your benefits correctly, please do not hesitate to contact us.
