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What is FKSP and Who is Entitled to It?

The Cultural and Social Needs Fund (FKSP) is a statutory instrument that allows employees in the state and public sector to claim contributions for recreation, culture, sport and education. If you work in a school, hospital, with the police, at a council office or in any contributory organisation, you most likely have a right to an FKSP contribution — and you might not even know about it.

Every year, thousands of employees miss out on money that legally belongs to them, simply because they don’t know how to apply for the contribution. This guide will show you step by step how to use an FKSP contribution (or corporate benefits in the private sector) for a spa stay — and save thousands of crowns in the process.

Who Creates FKSP?

FKSP is legally created by:

• State organisational units — ministries, courts, public prosecutor’s offices, tax offices
• State contributory organisations — hospitals, museums, galleries, research institutes
• Contributory organisations of territorial self-governing units — schools, nurseries, care homes, municipal libraries, technical services
• State enterprises — Czech Post, Forests of the Czech Republic and others

In practical terms, this means: If you’re a teacher, doctor, nurse, police officer, firefighter, soldier, civil servant, librarian, social worker or work in any organisation established by the state, region or municipality — FKSP most likely applies to you.

Who Can Claim the Contribution?

FKSP can be claimed by:

• Employees in employment relationships (both permanent and fixed-term)
• Pensioners who retired to old-age or third-degree invalidity pension directly from the given employer
• Family members of employees — spouse, registered partner and dependent children up to 26 years old (if studying)

This is an important detail — you can go on a spa stay from FKSP with your whole family and the contribution may also apply to your partner and children.

FKSP in 2026 — What Has Changed?

Basic Allocation: 1% of Wage Volume

In 2026, the basic allocation to FKSP amounts to 1% of the annual volume of salary and wage costs. This includes salaries, wage compensations, standby allowances and other employment law payments.

For perspective: an organisation with 50 employees with an average salary of 40,000 CZK per month creates an annual fund of approximately 240,000 CZK.

End of Mandatory 50% Allocation for Pension Savings

A fundamental change that came into effect in February 2025: abolition of the obligation to allocate 50% of the fund to pension savings contributions. Organisations now have significantly greater flexibility in how they distribute the fund — and more money can therefore go towards contributions for recreation and spa stays.

Tax Exemption: Limit of 24,483.50 CZK

The average wage for 2026 was set at 48,967 CZK. From this, limits for tax exemption of benefits are derived:

What does this mean in practice? A contribution for a spa stay up to 24,483.50 CZK per year is completely exempt from income tax — you don’t pay 15% tax or social and health insurance on it. It’s therefore a clean benefit on top of your salary.

How to Use FKSP for a Spa Stay — Step by Step

The entire process is simpler than most people think. Here’s the exact procedure:

Step 1: Find Out the Conditions from Your Employer

Contact the HR department (or trade union organisation if one operates at your workplace) and find out:

• What is the amount of the recreation contribution for this year?
• Are there any internal conditions (minimum length of employment, frequency of claiming)?
• What form needs to be filled out?
• Is the recreation contribution in the collective agreement or internal regulation?

Typical recreation contribution amounts range from 3,000 to 10,000 CZK per employee per year, but can be higher — it depends on the organisation’s decision and collective agreement. Some organisations allow claiming up to the tax limit of 24,483.50 CZK.

Step 2: Choose Your Stay

Select a spa or wellness stay that interests you. FKSP contributions can be used for:

• Recreational stays in the Czech Republic and abroad
• Spa stays and wellness
• Rehabilitation stays
• Children’s camps and recreation for children
• Tours (including through travel agencies)

Important: The contribution must be in non-monetary form — the employer cannot pay money directly to the employee. Instead, they pay directly to the service provider (i.e., the hotel) based on an invoice.

Step 3: Contact the Hotel and Request a Proforma Invoice

Tell the hotel that you want to use an FKSP contribution. The hotel will issue you a proforma invoice in the name and address of your employer. The invoice must contain:

• Name and company registration number of the employer as the customer
• Service specification (accommodation, dates, employee name)
• Amount and bank details

Step 4: Submit the Invoice to Your Employer

Submit the proforma invoice to HR or the finance department along with an application for FKSP contribution. The employer will pay the invoice directly to the hotel from the fund.

If the stay costs more than the FKSP contribution, you pay the difference yourself — either directly to the hotel or to the employer.

Step 5: Enjoy Your Stay

After the payment is received, the hotel will confirm your reservation. Upon arrival, you check in like any other guest — no difference in service level.

Step 6: Settlement

After the stay ends, the hotel issues a final invoice (tax document), which you submit to your employer for fund settlement.

Employee Benefits in the Private Sector — Cafeteria Systems

Don’t work in the public sector? No problem. Most larger Czech companies today offer employee benefits through cafeteria systems, which work on a similar principle.

How Does a Cafeteria System Work?

The employer allocates you an annual budget of points or crowns to a special account in the cafeteria system. You can spend these points on a wide range of benefits — including accommodation, wellness and spa stays.

Main Cafeteria System Providers in the Czech Republic

How to Use Cafeteria Points for Hotel Stays?

1. Log in to your cafeteria account (website or mobile app)
2. Find the category “Recreation”, “Holiday” or “Wellness”
3. Select a stay — many systems offer direct connections to hotels and travel agencies
4. Order and pay with points from your cafeteria account
5. If the stay isn’t in the catalogue, you can usually upload an invoice for reimbursement

Pluxee also operates its own travel portal Pluxee Travel, where you can directly book accommodation and pay with benefit points.

Tax Benefits for the Private Sector

In the private sector too, tax exemption applies up to the limit of 24,483.50 CZK per year (2026) for leisure benefits. The condition is that the benefit:

• Is in non-monetary form (employer pays directly to provider, not employee)
• Is provided in addition to salary (doesn’t replace part of agreed salary)

2026 Update: From 1st January 2026, the state more strictly monitors whether employers are circumventing the law by paying part of wages as benefits to avoid taxes and contributions. Such “benefits instead of wages” are now clearly taxable.

Why Use Your Contribution for a Spa Stay in Luhačovice?

Luhačovice is the most significant Moravian spa and one of the most beautiful spa towns in the entire Czech Republic. Here are several reasons why it’s an ideal choice for using FKSP or employee benefits:

Healing Mineral Springs — Free and for Everyone

In Luhačovice, 16 mineral springs bubble up, several of which are freely accessible directly in the spa park. The most famous is Vincentka — natural mineral water with a unique composition (iodine, fluorine, lithium), which is demonstrably effective in treating respiratory diseases, digestive tract disorders and metabolic conditions.

Unique Architecture by Dušan Jurkovič

Luhačovice is a world unique thanks to buildings by Slovak architect Dušan Jurkovič in folk Art Nouveau style — Jurkovič House, Villa Chaloupka, Sun Spa and the Music Pavilion are among the most photographed places in Moravia.

Combination of Relaxation and Active Recreation

Besides spa treatments, Luhačovice offers cycle routes along the reservoir, hiking in the Bílé Karpaty Protected Landscape Area, an inline track, golf course and numerous cultural events including the famous Janáček and Luhačovice festival.

Affordability

Compared to West Bohemian spas (Karlovy Vary, Mariánské Lázně), Luhačovice offers significantly more favourable prices while maintaining the same quality of spa care. With an FKSP or cafeteria contribution, you can afford a longer and more comfortable stay.

Easy Accessibility

Luhačovice lies just 20 minutes from Zlín, 1.5 hours from Brno and 2 hours from Ostrava. The town has its own railway and bus stations. Hotel Vincent has an electric car charging station available.

Hotel Vincent Luhačovice — The Ideal Choice for FKSP Stays

Hotel Vincent is named after the most famous Luhačovice spring — Vincentka. It offers modern, peaceful accommodation within walking distance of the spa centre and mineral springs.

What Hotel Vincent Offers:

• Comfortable rooms and apartments — including a family apartment for up to 6 people
• Infrared sauna directly in the hotel — for relaxation after a busy day
• Terrace with views — ideal place to unwind
• Breakfast buffet made from local ingredients
• Free parking and electric car charging station
• Self-service check-in — arrive anytime, no waiting at reception
• Bicycle and scooter hire for trips to the surrounding area

FKSP Payments at Hotel Vincent

Processing FKSP payments with us is simple and trouble-free:

1. Contact us by email or phone
2. Tell us your stay dates and employer details
3. We’ll issue a proforma invoice to your employer
4. After payment, we’ll confirm your reservation
5. After your stay, we’ll issue a final tax document

We have years of experience with FKSP payments — dozens of employees from schools, hospitals, councils and other organisations pay for their stays this way with us annually.

Most Common Questions About Using FKSP for Spa Stays

Do I need to get FKSP stay approval in advance?

Yes. Always first submit an application to your employer and wait for approval before making a reservation. Procedures and forms differ by organisation.

Can I use FKSP to pay for my partner’s or children’s stay?

Yes, if permitted by your organisation’s collective agreement or internal regulations. Eligible persons are spouse, registered partner and dependent children up to 26 years old.

How much do I get from FKSP for recreation?

The contribution amount depends on the organisation’s decision. It typically ranges from 3,000 to 10,000 CZK, but can be higher. The maximum tax-exempt amount for 2026 is 24,483.50 CZK.

Can I combine FKSP with other discounts?

Yes. An FKSP contribution is a form of payment, not a discount. You can combine it with the hotel’s seasonal offers, spa packages or other benefits.

Can I use FKSP for stays abroad?

Yes, recreation contributions from FKSP can be used for stays in the Czech Republic and abroad.

Is the FKSP contribution taxable?

No, if provided in non-monetary form and doesn’t exceed the annual limit of 24,483.50 CZK (for 2026). You don’t pay income tax or social and health insurance contributions on it.

What if the stay costs more than the contribution?

You pay the difference yourself — either directly to the hotel or through your employer. The FKSP contribution covers part of the costs and the rest is up to you.

Can I claim the contribution multiple times per year?

It depends on your organisation’s rules. Generally, recreation contributions can be claimed repeatedly until you reach the annual limit set by the organisation.

I work for a private company. Am I entitled to FKSP?

FKSP only applies to the state and public sector. In the private sector, however, most larger companies offer employee benefits through cafeteria systems (Pluxee, Benefit Plus, Edenred), which work on a similar principle — details can be found above in this article.

Summary: How to Save on Holidays Thanks to Employee Benefits

Remember: Recreation contribution is your employee benefit — not using it means missing out on money you’re entitled to. A spa stay in Luhačovice is an investment in health that will return to you many times over.