Accommodation for employees
An employer who provides accommodation for his employees may claim expenses related to accommodation as tax deductible if the accommodation is:
If the above-mentioned conditions are not fulfilled, the employer may classify costs on employees’ accommodation as tax deductible only if having character of fringe benefit agreed in an employment, collective agreement, or other similar agreement or in an internal procedure and taxable in full amount at the employee’s side.
Accommodation provided by the employer in in‑kind form is exempt from the taxation for the employee who is in employment relation with the employer. The amount subject to exemption depends on the length of the employment relationship:
For the situations when the accommodation is not provided by the employer during the entire calendar month, the above-mentioned limits are determined on pro-rata basis. Should the amount of accommodation provided by the employer is higher than statutory limits, only the amount above the mentioned limit represents the employee's taxable income.
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 training 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.
This website uses cookies.
Some of these cookies are necessary, while others help us analyse our traffic, serve advertising and deliver customised experiences for you.
For more information on the cookies we use, please refer to our Privacy Policy.
This website cannot function properly without these cookies.
Analytical cookies help us enhance our website by collecting information on its usage.
We use marketing cookies to increase the relevancy of our advertising campaigns.