2025 will bring the opportunity to motivate more, better and with an emphasis on employee health through leisure time benefits

Greater enjoyment of benefits thanks to a double limit - up to CZK 70,000 for health and leisure

The year 2025 will bring positive news for companies and their employees. It will be possible to draw benefits for prevention and health promotion to the extent corresponding to the average wage, i.e. up to CZK 46,557. The limit for other tax-exempt leisure time benefits (sport, recreation, culture and education) will increase by CZK 1,295 compared to this year thanks to the valorisation as of 1 January 2025, more precisely to half of the expected average wage in 2025*, which is CZK 23,278 per year. In total, it will be possible to draw tax-advantaged benefits of almost CZK 70 thousand next year.

More money for motivation that gets results

Increasing the limit for health and leisure benefits is a great tool to increase employee loyalty and satisfaction with a financial saving of 12.8%. Offering attractive benefits helps companies strengthen team motivation, increase productivity and build an image of a modern and caring employer.

The quality and quantity of benefits strengthens employees' attachment to their employer

For employees, higher limits mean more resources for activities that improve quality of life. They can pay sufficient attention to their mental and physical health, including prevention, get more resources for rest, sport and adventure, or develop their skills - all while feeling that the company they work for supports their personal and professional well-being, without putting a strain on their budget. And they appreciate that.

The higher limits offer the opportunity to enjoy even more of the varied benefits on offer:

• Health care: spa stays, above-standard examinations, dental hygiene, psychological counselling, opticians, massages and other forms of healthy relaxation that recharge your energy
• Sport and exercise: passes to the fitness centre, swimming pool or yoga classes
• Recreation: tours, summer and winter stays, rentals of recreational facilities, etc..
• Entertainment and leisure: Cultural evenings in the theatre, concerts, family trips to the zoo, water parks and children's theme parks.
• Education and development: personal practical and professional development, support for creative leisure activities.
  
  

Make the most of your benefits - we'll keep an eye on the new limit for you

Cafeteria Benefits will once again securely monitor the newly set limits and their use with the help of control mechanisms. Employers who charge their employees in batches or at irregular intervals do not have to worry about complicated record-keeping and administration.

Give your people more opportunities to spend their leisure time well or, for example, to make bargain purchases at the pharmacy and increase their benefits up to the new limit.

*The average wage for next year according to the parameters announced in the government regulation (282/2024 Coll.) is CZK 46,557.

The extension of the amount for the use of health benefits results from the amendment to the Act

Employment Act, which modifies the Income Tax Act provisions of Section 6(9)(d), which was approved and signed on 12/20/2024.