In Estonia, an amendment to the Income Tax Act has been made which allows employers to compensate employee health promotion expenses without income and social tax for 100 euros per quarter. The amendment will come into force from year 2018 that foresees following expenses to be compensated without having to pay tax:
Please find full version of the article in English in the web site of Leinonen OÜ: https://leinonen.ee/news/news-2017/fitness-benefit-becomes-tax-exempt-in-2018
In Latvia and Lithuania payroll tax and state social insurance contributions exemption currently include only employer expenses for employee health, life or pension insurance.
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