Employee holiday and wellness benefits in 2026 – what’s changing

Employee Benefits for Holidays and Wellness in 2026 — What’s Changing

The year 2026 brings significant changes to employee benefits in the Czech Republic. Tax limits are increasing, rules for providing benefits are being tightened, and the era of so-called “benefits instead of salary” is ending. If you’re considering how best to use your benefits for a relaxing stay, spa holiday, or wellness weekend, you’re in the right place. In this guide, we’ll explain in detail everything you need to know — from tax limits through cafeteria systems to practical tips on how to book a stay in Luhačovice using employee benefits.

Overview of Employee Recreation Benefits in the Czech Republic

Employee benefits for holidays, wellness, and recreation have long been among the most popular forms of non-financial rewards in the Czech Republic. There are several ways employers can provide these to their employees. Each has its specific logic, conditions, and tax regime.

FKSP — Fund for Cultural and Social Needs (State and Public Sector)

The Fund for Cultural and Social Needs (FKSP) is a tool designed for organisational units of the state, contributory organisations, and other entities in the public sector. Fund creation is set at 1% of the annual volume of costs charged to salaries, salary compensation, and bonuses. These funds serve to secure the social, cultural, and other needs of employees and their family members.

An important change took effect from 2024 with the abolition of Regulation No. 114/2002 Coll. on FKSP. However, the basic meaning and purpose of the fund remained unchanged. From 2025 onwards, the obligation to allocate half of the allocation to pension products has been removed, which means organisations can now use the entire FKSP flexibly — including contributions to recreation, spa stays, or wellness.

In practice, this means that an employee of a state organisation can receive a contribution from FKSP for hotel accommodation, spa stays, or family holidays. The employer pays the service provider (e.g., hotel) based on an invoice, and the employee thus uses the benefit directly without needing to pay themselves and subsequently request reimbursement.

Cafeteria Systems (Private Sector)

In the private sector, the most widespread tool for providing benefits is the so-called cafeteria systems. The employee receives an annual budget (points, credits) and chooses in an online portal what to use them for — sports, culture, education, health, or recreation and accommodation.

The best-known cafeteria providers in the Czech Republic include:

• Pluxee (formerly Sodexo) — one of the largest market players, offering the “Travel with Benefits” portal (cestuj.pluxee.cz) for direct accommodation bookings and purchasing travel vouchers
• Benefit Plus — extensive online system with a wide catalogue of suppliers including hotels and spas
• Edenred — known especially for the Edenred Benefits card, which allows payment at contracted partners
• Up Czech Republic (formerly Chèque Déjeuner) — offers both meal vouchers and leisure benefits
• Benefity.cz — merged with Pluxee from 2024, points can be used for travel, accommodation, and other services

The cafeteria system is extremely advantageous for employees — the amount the employer puts into the cafeteria is exempt from income tax and from social and health insurance contributions (up to the statutory limit). The employee thus receives the full value of the benefit without any deductions.

Employer Social Fund

Some private sector employers establish their own social fund, from which they provide contributions to recreation, sports, culture, or healthcare. Unlike FKSP, the creation of a social fund is not mandated by law — the employer regulates it through internal regulations or collective agreements. It functions similarly to FKSP, but with greater freedom in usage rules.

From a social fund, an employer can contribute, for example, to spa or wellness stays, again in the form of non-monetary benefits — i.e., direct payment to the service provider.

MultiSport Card

The popular MultiSport card works on a different principle from classic cafeteria systems. The employee receives a card (physical or virtual in the My MultiSport app) that allows one free entry per day to a network of more than 2,700 sports and relaxation facilities in the Czech Republic and Slovakia — gyms, pools, wellness centres, sauna worlds, yoga studios, and others.

It’s important to realise that the MultiSport card does not cover accommodation — it serves exclusively for entry to sports and wellness facilities. If you want to use benefits for a hotel stay, you need a different type of benefit (cafeteria, FKSP, or social fund). However, MultiSport excellently complements stays in spa towns — for example, when visiting Luhačovice, you can combine accommodation paid from cafeteria with daily wellness entries through MultiSport.

Tax Limits for Employee Benefits in 2026

The key parameter for 2026 is the average salary set by Government Regulation No. 365/2025 Coll. at CZK 48,967. This amount serves as the basis for calculating tax limits for exempt benefits. Compared to 2025, there has been an increase of approximately 5%, which is reflected in higher limits.

Leisure Benefits: CZK 24,483.50 per year

The leisure benefits category includes contributions to recreation, holidays, culture, sports, education, and similar activities. The annual limit for tax exemption is set at half the average salary, i.e., CZK 24,483.50. Up to this amount, the employee pays no income tax or mandatory insurance.

This category specifically includes contributions to:

• Hotel accommodation and stay packages
• Spa stays and wellness programmes
• Family holidays in the Czech Republic and abroad
• Tickets for cultural events, theatres, concerts
• Sports activities and courses
• Educational courses unrelated to work

Health Benefits: CZK 48,967 per year

A higher limit applies to health benefits — the full average salary, i.e., CZK 48,967 per year. This category includes:

• Contributions to medical care and prevention
• Purchase of medicines and medical devices
• Spa treatment and rehabilitation (if health-related)
• Optical aids, dental treatment
• Contributions to hygiene products and health services

Important: if a spa stay has a demonstrably health-related character (for example, spa treatment prescribed by a doctor, rehabilitation programme), it may fall under the higher health limit of CZK 48,967 instead of the leisure limit of CZK 24,483. This distinction is significant and worth discussing with your employer’s HR department.

Pension and Life Insurance: CZK 50,000 per year

Employer contributions to supplementary pension insurance, supplementary pension savings, and private life insurance are exempt up to a limit of CZK 50,000 per year. From 2026, employers also have an obligation to contribute to retirement savings for employees performing hazardous work. This contribution counts towards the stated limit.

Total Potential for Exempt Benefits

With full utilisation of all categories, an employee can claim up to CZK 73,450 per year in tax-exempt benefits in 2026 (CZK 24,483 for leisure + CZK 48,967 for health). This is CZK 3,610 more than in 2025. Adding contributions to pension products and life insurance, the total sum of exempt benefits exceeds CZK 120,000 per year.

Key 2026 Change: End of “Benefits Instead of Salary”

The most important legislative innovation of 2026 in the area of employee benefits is the amendment to § 6 par. 9 letter d) of the Income Tax Act. This change directly targets the practice where some employers replaced part of employees’ salaries with leisure benefits, thus allowing both employer and employee to save on contributions.

What exactly is changing?

The law now explicitly states that exempt non-monetary benefits must not be remuneration for work performed or compensation for lost income. Benefits must be provided above and beyond salary, not as its substitute. If an employer were to reduce basic salary and “compensate” this difference with benefits, tax exemption would not apply and the entire amount would be subject to taxation and contributions.

How do I know if a benefit is acceptable?

A benefit remains exempt from tax if it meets the following conditions:

• Is not conditional on work performance — is not tied to attendance, meeting targets, or hours worked
• Is not contractually enforceable as a salary component — is not defined in the employment contract as part of work remuneration
• Is provided above the agreed salary — the employee receives their full salary and the benefit is something extra
• Has non-monetary character — the employer pays the service provider directly, not the employee

What does this mean in practice?

For most employees, nothing changes in practice. If your employer offers cafeteria or FKSP whilst paying you a standard salary, everything continues as before. The change primarily affects companies that actively “optimised” wage costs by moving part of remuneration into benefits. This practice is considered tax avoidance from 2026 onwards and will be actively monitored by the tax administration.

For employees who are just beginning to use benefits, this is actually good news — the rules are now clearer and more transparent, making it easier to navigate what you’re entitled to and how to properly claim benefits.

Conditions for Tax Exemption of Benefits in 2026

For an employee benefit for recreation or wellness to remain exempt from personal income tax and from social and health insurance contributions, two basic conditions must be met:

1. Non-monetary Character of Benefit

The benefit must be provided as a non-monetary benefit. This means the employer pays the service provider directly — hotel, spa facility, sports centre. The employee does not receive money in their account and subsequently use it to pay for the stay. This is a key difference — if the employer were to pay the amount directly to the employee (even for a specific purpose), it would be monetary benefit subject to tax and contributions.

In the context of cafeteria, this works so that the employee selects a service in the online portal and payment occurs between the cafeteria provider and the service supplier. The employee does not physically receive the money.

2. Benefit Above and Beyond Salary

As we’ve explained above, from 2026 the benefit must be demonstrably provided above the agreed salary. It must not replace any component of remuneration — neither basic salary, nor bonuses, attendance rewards, or performance pay. The employer must not reduce salary and “make up for it” with benefits.

In practice, employers address this by anchoring benefit contributions in collective agreements or internal regulations as voluntary employer benefits, not as an entitlement component of salary.

How to Use Benefits for Spa or Hotel Stays

The specific process for claiming benefits for stays depends on what system your employer uses. Here are the three most common scenarios:

Claiming Through Cafeteria Portal

If your employer uses a cafeteria system (Pluxee, Benefit Plus, Edenred, Up, or other), the process is usually as follows:

1. Log into your employer’s cafeteria portal (web application or mobile app)
2. Check your balance — how many points or credits you have available
3. Search for accommodation — either directly in the catalogue of partner hotels and spas, or use the option to upload an invoice
4. Direct booking — some accommodation can be booked directly in the portal (e.g., through Pluxee’s “Travel with Benefits” portal at cestuj.pluxee.cz, through eHotel.cz or TravelKing)
5. Upload invoice — if the hotel is not a direct cafeteria partner, you can book the stay yourself and subsequently upload an invoice for approval to the portal. The invoice must be issued to the employer or cafeteria provider

Specifically with Pluxee’s portal, the “Travel with Benefits” system works where you can purchase accommodation vouchers from partners like eHotel.cz, Letuška.cz, Spa.cz, or Amazing Places, or directly book stays at contracted facilities.

Claiming Through FKSP

Public sector employees can use FKSP as follows:

1. Select accommodation facility — hotel, guest house, spa
2. Request the facility to issue an invoice to the employer — the invoice must be addressed to the organisation, not the employee
3. Submit application for FKSP contribution to your employer along with supporting documents (invoice, stay booking)
4. Employer pays invoice directly to hotel from FKSP funds
5. Any difference between the stay cost and FKSP contribution is paid by the employee themselves

Exact claiming conditions (maximum amount, number of stays per year, circle of eligible persons) are determined by the collective agreement or internal directive of the given organisation.

Claiming Through Employer Social Fund

The process is very similar to FKSP — the employee applies for a contribution, the employer pays the service provider. Specific rules differ according to the employer’s internal regulations. Some companies have their own online portal for social fund management, others handle applications in paper form.

Comparison: FKSP vs. Cafeteria vs. Social Fund

For better orientation, we’ve prepared a clear comparison table of the three main ways of claiming recreation and wellness benefits:

What to Do When Your Employer Doesn’t Offer Benefits?

Not every employer has established a cafeteria system or social fund. If you find yourself in this situation, it doesn’t mean you’re without options. Here are some practical tips:

Initiate Discussion with Management or HR

Many employers consider introducing a benefit system but lack the impetus for implementation. If you prepare a brief overview of advantages — especially tax savings for the company — you could be the one to get change moving. The employer saves on contributions (approximately 33.8% on social and health insurance) when moving part of remuneration into exempt benefits above salary.

Benefit contributions are tax-deductible expenses for the employer without limit if anchored in collective agreements, internal regulations, or employment contracts. The company thus saves on contributions whilst deducting the entire amount from its tax base. For employees, the benefit value is higher than the same amount paid in salary because they pay no tax or insurance on it.

Suggest a Simple Start

Introducing a full cafeteria may seem costly and complex. Therefore, suggest a simpler variant — for example, recreation contribution from the employer’s fund in the form of direct payment of accommodation invoices. This variant requires no external system and works on the basis of simple internal directives.

Alternatively, the employer can start with one of the cafeteria systems in a version for smaller companies — for example, Pluxee or Benefit Plus offer solutions even for companies with dozens of employees, without high entry costs.

Use Collective Bargaining

If a trade union operates at your workplace, a collective agreement is an ideal place to anchor recreation contributions. Trade unionists can negotiate terms on behalf of all employees. A collective agreement also has the advantage of anchoring rules transparently for the entire organisation.

Learn About Alternatives

Even without employer benefits, you can use discounts and promotional offers directly from accommodation facilities. For example, Hotel Vincent in Luhačovice offers discounted long-term stays and seasonal promotions that may be financially comparable to subsidised benefit stays. It pays to follow offers outside main season when prices are significantly lower.

Why Use Benefits Specifically for Spa Stays in Luhačovice

Luhačovice is the most visited Moravian spa and one of the most sought-after wellness destinations in the entire Czech Republic. Investing benefits in a stay in Luhačovice isn’t just a reward — it’s an investment in health.

Healing Mineral Springs

Luhačovice is famous for its healing mineral springs, especially the famous Vincentka and other sources — Aloiska, Ottovka, Dr. Šťastný, and St. Joseph’s spring. Luhačovice springs have proven effects in treating respiratory diseases, digestive problems, metabolic disorders, and overall body regeneration. A stay in Luhačovice is therefore not just a holiday — it’s an active step towards better health.

The health character of a Luhačovice stay can be an argument for classification under health benefits with a higher limit if the stay includes therapeutic procedures or rehabilitation programmes.

Combination of Relaxation and Active Recreation

Besides spa procedures and wellness, Luhačovice also offers rich opportunities for hiking, cycling, and cultural activities. Walks through the spa park, visits to the colonnade, trips to the dam or surrounding White Carpathians — all within easy reach. Luhačovice is an ideal destination for those wanting to combine body regeneration with exploring beautiful Moravian nature.

Health Benefit with Higher Limit

As mentioned above, a health-focused spa stay may fall under health benefits with a limit of CZK 48,967, which is double the leisure limit. If your spa stay in Luhačovice includes therapeutic procedures, rehabilitation, or prevention, consult with your HR department about proper benefit categorisation. The difference is significant — instead of CZK 24,483, you could have nearly CZK 49,000 available without tax and contributions.

Accessibility and Convenient Transport

Luhačovice is well accessible by both car and train (direct Luhačovice station). From Brno it’s approximately an hour and a half journey, from Prague approximately four and a half hours. For those travelling by train, Czech Railways provides direct connections from many regional cities. Luhačovice is an ideal destination for extended weekends or week-long stays.

Ideal for the Whole Family

Employee recreation benefits can cover stays for family members too. Luhačovice offers activities for all age groups — from children’s playgrounds and pools to hiking trails and cultural programmes. A family spa holiday combines the pleasant with the useful and is an excellent way to effectively use cafeteria points.

Hotel Vincent — Ideal Choice for Employee Benefits

Hotel Vincent in Luhačovice is a modern accommodation facility fully prepared to accept payments through employee benefits. Whether you have Pluxee, Benefit Plus, Edenred, or claim from FKSP or social fund — you can pay for your stay at Hotel Vincent simply and without complications.

Why Choose Hotel Vincent?

• Direct access to spa area — the hotel is located in the heart of Luhačovice, walking distance from the spa park and mineral springs
• Modern and comfortable rooms — comfortable accommodation for individuals, couples, and families
• Flexible stay options — from weekend packages to week-long relaxation programmes
• We accept all major benefit systems — Pluxee, Benefit Plus, Edenred, Up and others
• Invoicing to employer — for state sector employees we’ll issue an invoice directly to your organisation for FKSP claims
• Help with administration — our team is happy to advise how to properly arrange benefit claims

How to Book a Stay Through Benefits

Booking is simple and you can do it in one of the following ways:

1. Online booking — visit vincentluhacovice.cz/rezervace-ubytovani/ and choose dates and room type. When completing the booking, indicate you want to pay with benefits.
2. Through cafeteria portal — search for Hotel Vincent in your cafeteria system catalogue (Pluxee, Benefit Plus etc.) or upload our invoice for approval.
3. By phone or email — contact us and we’ll help you with the entire process:
   • Email: ahoj@vincentluhacovice.cz
   • Phone: +420 720 072 780

Our team is prepared to issue invoices in the format required by your employer or benefit system. We’ll also advise you on optimising claims so you get maximum value from your benefits.

Frequently Asked Questions About Holiday Benefits

Can I use benefits for accommodation abroad?

Yes, leisure benefits can be claimed for foreign holidays if your employer’s cafeteria system allows it. For FKSP it depends on the organisation’s internal directive. The tax exemption limit (CZK 24,483.50) applies regardless of whether it’s domestic or foreign accommodation.

Can my partner or children also claim benefits?

The law allows benefits to be claimed for employee family members too. Specific conditions (who is considered a family member, what’s the limit per person) are set by the employer in their directive. Most cafeteria systems allow benefits to be used for whole family stays.

What happens if I exceed the tax limit?

The amount exceeding the tax exemption limit becomes taxable income for the employee. The employer deducts income tax and insurance from it. In practice, this means if your employer provides a leisure benefit worth CZK 30,000, the first CZK 24,483.50 is exempt and the remaining CZK 5,516.50 is subject to taxation.

Must I use benefits by year end?

It depends on your employer’s rules and cafeteria system type. Some systems allow unused points to be transferred to the next year, others work on a “use it or lose it” principle. We recommend checking conditions with your HR department and not planning claims at the last minute — especially at popular spa destinations like Luhačovice, capacity fills up quickly.

Summary: Smart Benefits in 2026

Employee benefits in 2026 offer increasingly attractive possibilities — higher limits, greater FKSP flexibility, and clearer rules. At the same time, it’s important to stay informed about changes to fully utilise your entitlements and avoid potential complications.

Here’s a brief summary of the most important points:

• Leisure benefits (including recreation and wellness) are exempt up to CZK 24,483.50 annually
• Health benefits (including spa treatment) are exempt up to CZK 48,967 annually
• Benefits must be non-monetary — employer pays service provider directly
• Benefits must be above salary — must not replace any remuneration component
• FKSP is more flexible — from 2025 no obligation to allocate half to pension products
• 2026 average salary is CZK 48,967 (5% increase from 2025)
• End of benefits instead of salary — amendment to § 6 par. 9 letter d) Income Tax Act prevents replacing salary with benefits

Don’t hesitate to use your employee benefits this year for a stay in Luhačovice. Hotel Vincent is happy to help with this process — just contact us at ahoj@vincentluhacovice.cz or call +420 720 072 780. You can also book your stay online at vincentluhacovice.cz/rezervace-ubytovani/.

This article was last updated in February 2026 and reflects the legislative state valid from 1 January 2026. The information is for guidance only and does not replace professional tax advice.