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Starting from 2018, the sports allowance made to employees will no longer be taxed on the quarterly payment in the amount of 100 euros. However, the discount is valid if the employer applies this option to all employees.

For the purposes of sports allowance, an employee is:

Tax-free sports grants are:

Public sports events mean various public event series and individual events. A public sports event is characterized by: public notification, participation schedule, rules, comparison of results between participants, recognition of the best. Public national sports events are not, for example, in-house sports days or similar events aimed at a narrower target group.
Sports and exercise places are public and in-house sports clubs.
Sports and exercise places are:
Meditation and mindfulness, beauty salon services, LPG, roller massage, agility, etc. are not considered expenses related to sports or exercise.

Acquiring the services of a water center, spa, sauna world in such a way that you do not do sports/training regularly is not subject to tax incentives.

Insurance premium of medical insurance contract

Upon agreement with the employee, the employer can sign a health insurance contract with the insurance company for the employee. This gives the employer the opportunity to cover the employee’s medical expenses free of charge up to the limit of the tax allowance or to compensate the employee’s expenses on the basis of an expense document. Voluntary health insurance is necessary for those who for some reason are not covered by the health insurance of the health insurance fund or cannot/do not want to purchase it separately from the health insurance fund.

Example: An employer signs a health insurance contract offered by the Health Insurance Fund for a person who does not have state health insurance (e.g. a person working under a contractual agreement and his monthly fee is lower than the monthly rate based on the minimum obligation of social tax.