In 2025 employee may annually use exempt employee benefits without taxation up to half of the average wage for freetime benefits (CZK 23,278) and up to the average wage for health benefits (CZK 46,557).
Compared to a salary contribution, you will save 12.8% in social security, health insurance and increase your employees' net income by 26.6%.
As of 1 January 2025, the legislation regulates the use of exempt employee benefits, whereby an employee may annually use exempt employee benefits without taxation up to half of the average wage for freetime benefits (CZK 23,278) and up to the average wage for health benefits (CZK 46,557).
89,389 CZK
18,586 CZK
The value of the meal voucher for 2025, at which you can claim the maximum amount as a tax expense as an employer, is CZK 225 (with a 55% contribution from the employer).
153,509 CZK
7,646 CZK
225 CZK
Compared to a salary contribution, you will save 33.8% in social security, health insurance and income tax and increase your employees' net income by 26.6%.