An amendment has been made to the Income Tax Act, which allows employers to compensate employees for health promotion expenses without income and social tax for 100 euros per quarter from early 2018. It is important for the employer to provide the benefits to all employees.
The expenses that an employer can compensate for without having to pay tax are:
It is obvious that the legislator has tried to define the areas of compensation as broadly as possible to ensure that fitness fans with different interests are treated equally. It is important to support fitness and health promotion irrespective of the ways in which people try to achieve it.
The amendment will enter into force at the start of 2018.
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