Legislation of products
Vouchers have been using advantages of legal and tax regulations
A) Legislation and taxes in view of the employer
| Product name | Luncheon voucher | Dárkový Pass Gurman Pass Wellness Pass Zážitkový Pass | Holiday Pass Flexi Pass Fokus Pass | Relax Pass Vital Pass Smart Pass | Supplementary pension insurance | Life insurance |
| Income tax | Contributions up to 55 per cent of the price of a single meal per shift, up to 70 per cent of subsistence allowance for business trips of 5 to 12 hours pursuant to Article 176 Paragraph 1, Letter a) of Act No. 262/2006 Sb. (Coll.), the Labour Code | Non-monetary fulfilment provided to the debit of non-tax costs, from the profit after tax or from funds | Allowable for tax purposes without limitations on the part of the employer | Allowable for tax purposes without limitations on the part of the employer | ||
| Legislation | Article 24, Paragraph 2, Letter j) Subparagraph 4, of Act No. 586/1992 Sb. (Coll.), on income taxes; Article 176 Paragraph 1, Letter a) of Act No. 262/2006 Sb. (Coll.), the Labour Code | Article 6, Paragraph 9, Letter g) of Act No. 586/1992 Sb. (Coll.), on income taxes; Regulation114/2002 Sb. (Coll.) | Article 6 Paragraph 9, Letter d) of Act No. 586/1992 Sb. (Coll.), on income taxes | Article 6 Paragraph 9, Letter d) of Act No. 586/1992 Sb. (Coll.), on income taxes | Article 24 Paragraph 2, Letter j) subparagraph 5) of Act No. 586/1992 Sb. (Coll.), on income taxes | Article 24 Paragraph 2, Letter j) subparagraph 5) of Act No. 586/1992 Sb. (Coll.), on income taxes |
| Health insurance | Not included in the assessment base | Not included in the assessment base up to an aggregate amount of CZK 2,000 per employee provided that special conditions are complied with (the Regulation on the Social and Cultural Needs Fund) | Not included in the assessment base - up to the aggregate amount of CZK 20,000 per employee | Not included in the assessment base | Included in the assessment base from a sum of CZK 24,001 per employee and year | Included in the assessment base from a sum of CZK 24,001 per employee and year |
| Legislation | Article 3, Paragraph 1 of Act No. 592/1992 Sb. (Coll.), on general health insurance premium | |||||
| Social insurance | Not included in the assessment base | Not included in the assessment base up to an aggregate amount of CZK 2,000 per employee provided that special conditions are complied with (the Regulation on the Social and Cultural Needs Fund) | Not included in the assessment base - up to the aggregate amount of CZK 20,000 per employee | Not included in the assessment base | Included in the assessment base from a sum of CZK 24,001 per employee and year | Included in the assessment base from a sum of CZK 24,001 per employee and year |
| Legislation | Article 5, Paragraph 1 of Act No. 589/1992 Sb. (Coll.), on social security insurance premium and contribution to the state employment policy | |||||
| Incentive use | Without any tax advantages | Not possible | ||||
| Commission | Tax cost up to 55 per cent of the total commission amount (Instruction D-300 of the Ministry of Finance, dated 16 November 2006) | Non-tax cost | --- | --- | ||
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B) Legislation and taxes in view of the employee
| Product name | Luncheon voucher | Dárkový Pass Gurman Pass Wellness Pass Zážitkový Pass | Holiday Pass Flexi Pass Fokus Pass | Relax Pass Vital Pass Smart Pass | Supplementary pension insurance | Life insurance |
| Income tax | Exempted | Exempted; Dárkový Pass can be presented to an employee on selected occasions up to a total value of CZK 2,000 per employee | Exempted up to an amount of CZK 20,000 per calendar year per employee | Exempted | Exempted up to an amount of CZK 24,000 per year provided that the contribution is remitted directly to the account of the supplementary pension insurance with a state contribution | Exempted up to an amount of CZK 24,000 per year provided that the contribution is remitted directly to the account of the supplementary insurance company |
| Legislation | Article 9, Paragraph 6, Letter b) of Act No. 586/1992 Sb. | Article 6, Paragraph 9, Letter g) of Act No. 586/1992 Sb. (Coll.), on income taxes; Regulation114/2002 Sb. (Coll.) | Article 6 Paragraph 9, Letter d) of Act No. 586/1992 Sb. (Coll.), on income taxes | Article 6 Paragraph 9, Letter p) of Act No. 586/1992 Sb. (Coll.), on income taxes | Article 6 Paragraph 9, Letter d) of Act No. 586/1992 Sb. (Coll.), on income taxes | |
| Health insurance | Not included in the assessment base | Not included in the assessment base up to an aggregate amount of CZK 2,000 per employee provided that special conditions are complied with (the Regulation on the Social and Cultural Needs Fund) | Not included in the assessment base - up to the aggregate amount of CZK 20,000 per employee | Not included in the assessment base | Not included in the assessment base up a sum of CZK 24,000 per employee and year | Not included in the assessment base up a sum of CZK 24,000 per employee and year |
| Legislation | Article 3, Paragraph 1 of Act No. 592/1992 Sb. (Coll.), on general health insurance premium | |||||
| Social insurance | Not included in the assessment base | Not included in the assessment base up to an aggregate amount of CZK 2,000 per employee provided that special conditions are complied with (the Regulation on the Social and Cultural Needs Fund) | Not included in the assessment base - up to the aggregate amount of CZK 20,000 per employee | Not included in the assessment base | Not included in the assessment base up a sum of CZK 24,000 per employee and year | Not included in the assessment base up a sum of CZK 24,000 per employee and year |
| Legislation | Article 5, Paragraph 1 of Act No. 589/1992 Sb. (Coll.), on social security insurance premium and contribution to the state employment policy | |||||
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§ 24, Paragraph 2, letter j) point 4. Law 586/1992 Code of Law, on income tax; § 176 Law 262/2006, Code of Law
Contributions to catering provided through other subjects and up to the extent of 55 % per one meal and one work shift 110), but no more than 70 % of catering costs defined for employees in § 6 Paragraph 7 letter a) by duration of the business trip from 5 to12 hours. Contribution for catering can be used as an expense if the presence of the employee at work during the shift takes at least 3 hours. Contribution for catering can be used as an expense of the employee for another meal if the shift duration including the required break, that the employer is obliged to provide according to a special legal regulation, will be longer than 11 hours. Contribution cannot be used for catering of the employee with the legitimate claim for catering according to a special legal regulation (§163 and 176 Law 262/2006 Code of Law).
§ 6 Paragraph 9 letter d) Law 586/1992 Code of Law, on income tax
Apart from incomes mentioned in § 4, the exemption from taxation have ... d) non-monetary benefits provided to employees by their employer from the fund of culture and social needs, from the social fund, profit (income) after the taxation or to the exclusion of expenses (costs) that are not expenses (costs) for reaching, ensuring and maintaining of incomes in the form of possibility to use recreation, health and education centres, pre-school facilities, company libraries and sport facilities or in the form of contributions to culture and sport events; in case of the recreation delivery for the employee including trips the maximum amount of 20 000 CZK per a calendar year can be tax free. Benefits for family members of the employee are also regarded as an employer’s benefit,... .
§ 6, Paragraph 9, letter ch) Law 586/1992 Code of Law, on income tax
Apart from incomes mentioned in § 4, the exemption from taxation have ... ch) value of non-monetary gifts provided from the fund of culture and social needs according to the regulation Nr. 114/2002 Code of Law. By employers not relating to this regulation, value of non-monetary gifts provided on similar conditions from the social funds or profit (income) after the taxation or to the exclusion of expenses (costs) that are not expenses (costs) for reaching, ensuring and maintaining of incomes up to the extent of 2.000 CZK per year by each employee,….
§ 3 Paragraph 1 Law 592/1992 Code of Law, on general health insurance
Basis of assessment is the total sum of incomes that is the subject of income tax of corporate bodies according to the law on income taxes and they are not tax free
§ 5 Paragraph 1 letter a) point 4 Law 589/1992 Code of Law, on social security insurance and contribution to the state employment politics
Basis of assessment of the employee is the total sum of incomes that is not the subject of income tax of corporate bodies according to law on income taxes and they are not tax free
Tax reckoning of provision according to the Ministry of Finance D-300 from 16.11.2006
While providing catering through meal vouchers the price of a meal is meant equal as meal voucher value including the commission for sale intermediation.
§ 6 paragraph 9 letter b) Law 586/1992 Code of Law, on income tax
Tax free are apart from the incomes stated in § 4 further ... b) catering value provided as a non-financial payment by the employer ... in the terms of company catering ensured through other subject.
