Within providing appropriate working and social conditions, the employer may treat as tax deductible the expenses on the trainings of staff related to employer´s business activity or expenses on own training facilities.
For 2022, not only further training (retraining) related to the subject of the employer´s business activity but any training (even acquiring new qualification) is tax exempt for the employee under the conditions that:
Employers use fringe benefits to motivate employees to perform better as well as to differ themselves from the competitors. What does the provision of various fringe benefits mean for the employer and employee in terms of taxes? What changes are coming into force in 2022 in fringe benefits?
As one of fringe benefits, the employers often contribute to employees on meals in the higher amount than minimum limit set by the Labour Code, or meal vouchers are fully reimbursed by the employer.
The usage of a company’s car for private purposes is considered as employee's taxable in-kind benefit.
When using electronic devices for private purposes, the employer may assert some of the related expenses.
How and when to apply tax expenses when accommodating employees?
Similarly, as for accommodation, a transport to/from the place of work can be tax exempt fringe benefit for the employee.
What are the taxation conditions for employers who provide recreation vouchers?
The benefits provided from the social fund represent a taxable income for employees.
Employers may provide various other types of fringe benefits.
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