As from 2022, the "voluntary" contribution considered as a benefit provided by the employer will be a taxable income for the employee regardless of the form of the meal contributions (meals for employee in own canteen of employer or canteen of other employer, meal vouchers, financial contribution for meals).
The „voluntary“ contribution can be considered as a tax expense by the employer only if such benefit is stipulated in internal procedure, collective, employment contract or other similar agreement between the employee and the employer and at the same time the „voluntary“ contribution is subject to employee‘s income tax and related contributions.
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?
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 training employees?
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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