Compensation or taking part of the sporting activities is not the obligation of the employer nor the employee, but a mutual agreement between the parties to maintain and improve health of the employees.

No specific procedure for keeping records of the expenses has been established, but an employer has to make sure the record is kept and that the tax authority can check and verify these records.

For more detailed information on the subject, please read the article on our Estonian webpage: https://leinonen.ee/news/news-2017/compensation-of-sports-expenses-from-2018