Transport of employees to work
The exemption can only be applied if the conditions under which it is considered as tax deductible expense are met.
The exemption limit for transport is set at a maximum of € 60 in total per month. The amount of fringe benefit is determined based on expenses spent by the employer recalculated based on the vehicle capacity to 1 place. The exemption at the employee side is not conditioned by the partial settlement of this transport to the employer.
The transport provided in in-kind form exceeding this amount must be taxed by the employer in the employee's monthly salary.
The costs of employee’s transport can be included in tax-deductible costs by the employer only if:
The fact whether the transport performed by the public carrier meets the needs of the employer needs to be proved by the employer whereas there is no specific regulation defining this term in detail.
An employer who provides a financial contribution to the transport of employees to work and back cannot apply the provisions of law relating to the ensuring of transport. The provision of a financial contribution for the transport represents a monetary income and its tax implications depend on the system of such benefit.
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?
How and when to apply tax expenses when accommodating employees?
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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