Předpokládaná doba čtení: 3 minuty
With the new year come even more ways to enjoy free time. Starting January 2026, the limit for leisure benefits will increase to CZK 24,483.50. What does it mean for you? More culture, more sports, more relaxation — and a boost to your employees’ motivation and wellbeing.
Employee benefits are vital in building company culture, communication and motivation. Moreover, in recent Employee benefits play a key role in shaping company culture, communication, and motivation. In recent years, they’ve also become an important economic tool for supporting employees, allowing them to continue enjoying their leisure activities without financial limits.
Previously, these benefits were not tightly regulated, but since 2024 a new cap has been introduced — set at half of the average wage. For 2026, this means the limit for leisure benefits will increase to CZK 24,483.50, giving companies more room to support employee wellbeing. In short, more opportunities to keep people happy, balanced, and motivated.
How do leisure benefits work under the new limit?
Up to CZK 24,483.50 per year, benefits remain tax-free. However, any amount above this limit is treated as regular income and is subject to taxation.
That’s why it’s important for employers to keep clear records on payroll and regularly inform employees about their benefit usage — to avoid unpleasant surprises and keep transparency at the core.
What can employees use their leisure benefits for?
The leisure benefits limit covers a wide range of activities that support wellbeing and balance:
- Sports and recreation – from football season passes to relaxing wellness stays.
- Cultural experiences – theatre, concerts, or a zoo visit with the whole family.
- Premium healthcare – for those who want to stay in top shape.
- Company kindergartens – for parents balancing career and family life.
It’s important to know that some activities — such as teambuilding events, Christmas parties, or company trips — are not included in the limit. The same applies to monetary gifts for work anniversaries, which are taxed as part of regular wages.
Why do benefits matter?
Benefits aren’t just a nice perk — they’re a key tool for building company culture, engagement, and motivation. In times of rising costs, they also provide valuable financial support, helping employees enjoy life outside of work without worry.
Happy employees mean lower turnover, higher productivity, and stronger loyalty. With eBenefity, there are even more ways to enjoy your free time — from concerts to wellness experiences.
