Increase in the limits for the exemption of employee health benefits

Beginning in 2024, the exemption for various types of benefits provided by employers to employees has been limited.

  • For a large part of non-cash employee benefits (in the field of health, education, recreation, culture, sports, etc.), an annual limit of half of the average monthly salary was introduced (in 2024 it was just under CZK 22,000); above this amount, the exemption no longer applied to the employee.
  • There has been a change in this area for 2025. Non-monetary health benefits have been separated into a separate group to which the annual exemption limit applies at twice the rate (i.e. not half the average monthly wage, but the full average monthly wage). For 2025, this means an increase in the limit to CZK 46,557.

If this limit is exceeded, these non-monetary benefits (in excess of the limit) are subject to taxation and social and health insurance contributions.