New FKSP rules: a freer hand in employee remuneration

How to make the most of company benefits? 

In positive news for heads of companies and institutions that have a cultural and social needs fund (FKSP), a change in its rules has been made - on 19 February 2025, the obligation to contribute at least 50% of the budgeted FKSP allocation to retirement savings products was abolished. Employers can now manage these funds much more flexibly and direct them where it makes the most sense for their people.

The use of FKSPs is thus expanding significantly. Some of the most attractive benefits that can be funded through this form include:

• Health benefits - contribution to physiotherapy, vaccinations, dental care, glasses, contact lenses or psychotherapy.
• Sport and recreation - contributions to sports facilities, wellness stays, season tickets to fitness centres, ski passes, tours or air tickets and accommodation.
• Education - language courses, professional seminars, driving schools.
• Culture - tickets to theatres, museums, concerts, festivals and books.

Limits also apply to the FKSP

The rules for taking up leisure benefits under the FKSP are the same as in the commercial sector. For this year, the limit for tax exemption is CZK 23,278.50 per employee for leisure benefits. In addition, a new limit of CZK 46,557 per year has been introduced this year for health-related benefits.

Well-designed benefits are not just a cost, they are a good investment

In an increasingly competitive environment among employers, quality benefits are key to retaining and motivating employees.FCSP is now being offered as a flexible tool to help strengthen employee loyalty and improve employee satisfaction. All you need to do is get the rules right and provide benefits that truly meet the needs of the company and its team.

Drawing FKSP with a cafeteria Benefits? An advantage for employers and employees

• Fair distribution - we will divide the allocated amount among your employees.
• Up-to-date overview - online updating of the employee list in cooperation with you.
• Simple billing - you will receive a summary report for all employees once a month.

We guarantee that your FKSP contribution will be used in accordance with the legislation and provide you with clear records.All your data will be available online in one place, making it easy to manage.