The end of the cafeteria in Czechia?

According to the current legislation, non-monetary benefits provided by employers to employees are exempt from personal income tax, provided that they meet other legal conditions. However, it will now be possible to exempt only non-monetary benefits that are not wages, salaries, remuneration or compensation for lost income. The General Financial Directorate has already issued information on this amendment with the aim to explicitly differentiate the tax regime of employee benefits from wages in kind and similar employer benefits to employees.

What will be the tax treatment from January 1, 2026 for cafeterias and similar employee benefits, when part of the salary is transferred to benefits? The funds transferred in this way (whether as part of the salary or bonuses) will be subject to taxation and at the same time to social and health insurance contributions.

For the sake of completeness, we state that the tax regime of employee benefits provided by the employer as non-monetary benefits from the cultural and social needs fund, from the social fund, from profit after tax or against non-tax expenses, beyond the paid wage, salary or other remuneration for the performance of work for legally specified purposes, remains exempt.

If your company motivates its employees via cafeteria, we will be happy to help you assess and optimally set up the benefit system from a tax perspective.