Předpokládaná doba čtení: 3 minuty
As the new year approaches, there’s a chance to maximize your free time. Beginning January 2025, the limit for leisure benefits will rise to CZK 23 278, providing more opportunities for cultural activities, sports, and relaxation, which are vital for employee well-being and motivation.
Employee benefits are vital in building company culture, communication and motivation. Moreover, in recent years, they have become an important economic tool to support employees, allowing them not to limit their leisure activities. Previously, they were not very limited, but from 2024, the new limit is set at half the average wage. For 2025, this means that the limit for leisure benefits will rise to CZK 23 278, which provides more scope for ensuring the well-being of employees.
How do leisure benefits work within the limit?
Benefits up to CZK 23 278 per year are not subject to any taxation. However, if an employee receives benefits from his employer over the limit, this amount is treated as wages and is subject to taxation. Employers need to keep a running record on payroll and inform employees of their benefit drawdown to avoid unpleasant surprises.
What benefits can employees receive?
A wide range of activities fall within the leisure benefit limit:
- Sports and recreation allowances – from football season tickets to wellness stays.
- Cultural experiences – theatre, concerts or even a zoo for the whole family.
- Health care – for those who want to stay in top shape.
- Corporate daycare – for parents who want to balance career and family.
It is important to know that some activities, such as team building, Christmas parties or company trips, do not count towards the limit. This also applies to financial gifts on anniversaries, which are taxed as part of your pay.
Why do benefits matter?
Benefits are not just a nice bonus, but a key tool for improving company culture and motivating employees. At a time when prices are rising, they are also an important financial aid that allows employees to enjoy leisure activities without worry.
Satisfied employees bring the company lower turnover and higher productivity. With eBenefity, you have more ways to enjoy your free time, from concerts to wellness. Enjoy with us!
