Changes in Employee Benefits in 2026
Significant changes in employee benefits for the year 2026. Limit for non-cash leisure benefits and a new separate limit for medical benefits.
Since 2025, significant changes have been taking place in EMPLOYEE BENEFITS.
The limit for the exemption of non-cash "leisure" benefits in the amount of half the average wage (for the year 2026, meaning a limit of CZK 24,483.50) will apply only to non-cash benefits consisting of:
→ the use of educational or recreational facilities,
→ the provision of recreation or tours,
→ the use of childcare facilities for preschool children, including nursery schools under the Education Act,
→ the use of the employer's library or physical education and sports facilities,
→ the provision of contributions for cultural or sports events,
→ the provision of contributions for printed books.
For medical benefits (purchase of goods or services of a medical, therapeutic, hygienic, or similar nature from medical facilities, or purchase of medical devices on prescription), a second separate limit of 100% of the average wage applies since 2025 – in 2026, it is therefore possible to provide up to CZK 48,967 per year for medical benefits, which are exempt from tax and insurance contributions. Note: this must still be non-cash fulfillment.
Meal vouchers - the threshold for the exemption of the so-called meal voucher allowance will apply to meals provided in non-cash form. For 2026, a limit of CZK 129.50 applies, which is exempt on the employee's side.
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