How to Use FKSP and Employee Benefits for a Spa Stay in 2026

What is FKSP and who is entitled to it?

The Cultural and Social Needs Fund (FKSP) is a special-purpose fund that employers in the state and public sector are required to establish. If you work in a school, hospital, police force, government office, military, or any contributory organisation — you most likely have the right to a contribution from FKSP for recreation, including spa stays.

In 2026, the mandatory allocation to FKSP is 1% of the annual wage fund. From this fund, employers can contribute towards:

• Recreation and spa stays (domestic and international)
• Culture, sport, and education
• Pension savings and life insurance
• Social assistance and loans

Important change from 2025: The requirement to allocate 50% of the fund to pension products has been abolished. Employers can now distribute funds more freely — meaning more money can go towards recreation and spa stays.

How much can you receive tax-free in 2026?

Employee benefits in 2026 are exempt from income tax up to these limits:

The average wage for 2026 has been set at 48,967 CZK. This represents an increase of approximately 5% compared to 2025.

What does this mean in practice? If your employer contributes from FKSP towards a spa stay worth up to 24,483.50 CZK, you pay no tax or social security contributions on this contribution. For spa procedures with therapeutic benefits, the limit can be doubled.

FKSP vs. private sector benefits — what’s the difference?

Employee recreation benefits aren’t just for state employees. Here’s an overview of all options:

State and public sector — FKSP

• Mandatory fund establishment
• Contribution approved by employer according to internal regulations or collective agreement
• Typically 2,000–10,000 CZK for recreation annually (depends on organisation)
• Payment always cashless — via invoice to employer

Private sector — cafeteria systems and social funds

• Employers are not required but may provide recreation benefits
• Most commonly through cafeteria systems: Pluxee (formerly Sodexo), Benefit Plus, Edenred, Up Česká republika
• Employees receive an annual budget in points/credits and choose how to use them
• Same tax limit: 24,483.50 CZK annually tax-free (non-monetary benefits)

Conditions for tax exemption (both groups):

1. Benefit must be in non-monetary form (invoice, voucher, cafeteria points — not cash)
2. Benefit must be provided above and beyond salary (not as replacement for part of wages)

2026 update: The state has tightened rules against circumvention — benefits cannot replace agreed wages. If employers pay part of wages as benefits to save on contributions, these “benefits” are subject to tax and insurance.

How to claim your spa stay contribution — step by step

Step 1: Check conditions with your employer

Contact your HR department or trade union. Find out:

• What is the recreation contribution amount for the year?
• Is the contribution for employees only, or also for family members?
• What documentation does the employer require?
• By when must the contribution be used?

Tip: Most organisations operate on a “first come, first served” basis — the FKSP budget is limited. Don’t leave your application to the last minute.

Step 2: Choose your stay

Select a spa or wellness stay that meets your employer’s requirements. Hotel Vincent in Luhačovice offers stays suitable for FKSP claims — from weekend relaxation packages to week-long spa breaks.

Step 3: Request a pro forma invoice

Contact the hotel and request a pro forma invoice made out to your employer. The invoice must include:

• Employer’s name and company registration number
• Employee’s name (stay recipient)
• Service specification (accommodation, meals, wellness/spa procedures)
• Stay dates
• Total amount

Step 4: Submit invoice to employer

Your employer will pay the invoice (or portion up to the contribution amount) directly to the hotel’s account. Any excess amount above the contribution is paid by you.

Step 5: Enjoy your stay

Once payment is received, the hotel will confirm your reservation. After your stay, you’ll receive a final invoice — keep this for your records.

Step 6: Settlement

Some organisations require proof upon return that the stay actually took place (invoice copy, stay confirmation). Check requirements in advance.

Who is eligible for the contribution?

FKSP can be used by:

• Employees in employment relationships (not contract workers unless internal regulations specify otherwise)
• Family members: spouse, registered partner, dependent children up to 26 years old (if studying)
• Pensioners — former employees who retired on old-age or third-degree disability pension directly from the given employer

Example: A teacher from Brno can use FKSP contribution for a weekend stay in Luhačovice for herself, husband, and two children (aged 15 and 22, if studying). The whole family can spend a weekend at the spa for a fraction of the cost.

Why choose Luhačovice?

Luhačovice is the only Western Carpathian spa in the Czech Republic and the leading spa town for treating respiratory conditions. But it’s far from being just about treatment:

Healing mineral springs — free and year-round

In the town centre, you’ll find over 10 mineral springs that you can sample free of charge. The most famous Vincentka — after which our hotel is named — contains a unique combination of minerals (sodium, calcium, lithium, iodine, fluorine) with proven benefits for respiratory and digestive systems.

Unique architecture by Dušan Jurkovič

Luhačovice is a living gallery of folk Art Nouveau. Jurkovič’s buildings — Jurkovič House, Chaloupka, Valaška, Sunny Baths — are unparalleled in Central Europe.

White Carpathians nature

The protected landscape area right behind the town offers dozens of kilometres of hiking and cycling trails. Orchid meadows, lookout towers, nature trails — the perfect combination of active recreation and relaxation.

Affordability

Compared to Western Bohemian spas (Karlovy Vary, Mariánské Lázně), Luhačovice offers comparable quality at significantly more favourable prices. Your FKSP contribution will cover substantially more here.

Hotel Vincent — the ideal choice for FKSP stays

Hotel Vincent is located in a quiet part of Luhačovice, 15 minutes’ walk from the spa centre and springs. We offer:

• Modern rooms and apartments — including family apartments for up to 6 people
• Infrared sauna directly in the hotel
• Breakfast made from local ingredients
• Self-service check-in — arrive anytime, no waiting at reception
• Parking and electric vehicle charging station
• Bicycle and scooter rental

For FKSP claims: We can issue a pro forma invoice to your employer upon request. Simply contact us with billing details — we’ll handle everything for you.

Cafeteria systems — how to pay for stays with points?

If you work for a private company and have access to a cafeteria system, you can use points for spa stays too. Here’s an overview of main providers:

Tip: If your preferred hotel isn’t directly in the cafeteria system catalogue, you can usually upload the stay invoice and credits are deducted retrospectively. Check with your benefits provider.

Frequently asked questions (FAQ)

Can I use FKSP contribution for holidays abroad?

Yes, FKSP recreation contributions can be used for international stays. But consider whether a domestic spa stay with proven health benefits might offer better value for the same money.

Must I use the entire contribution at once?

This depends on your employer’s rules. Some organisations allow splitting the contribution across multiple activities, others require one-time use.

Can my spouse also use the contribution?

Yes. FKSP can contribute towards recreation for employees and their family members — spouses, registered partners, and dependent children up to 26 years old.

What if the contribution doesn’t cover the entire stay cost?

You pay the difference yourself. The hotel issues an invoice for the total amount, your employer pays their share, and you pay the remainder.

Am I entitled to contribution whilst on maternity/parental leave?

If your employment relationship continues, usually yes. This depends on your employer’s internal regulations — check with HR.

What about work contracts and agreements?

Contract workers typically don’t have FKSP entitlement unless internal regulations explicitly allow it.

Do unused contributions expire?

Usually yes — contributions are valid for the given calendar year. Unused funds return to the fund. We therefore recommend planning ahead.

Summary: 5 steps to a spa stay with contribution

1. Verify your entitlement and contribution amount with your employer
2. Choose your stay at Hotel Vincent in Luhačovice
3. Contact us — we’ll issue an invoice to your employer
4. Submit the invoice to HR
5. Enjoy your spa stay — and pay any difference yourself

Want to know more? Write to us or call — we’re happy to advise on the entire contribution process and help choose the right stay for you and your family.

You might also be interested in

• Insurance-funded spa treatment in 2026 – who qualifies and how to apply
• Respiratory condition treatment in Luhačovice – what science says
• Wellness stay gift voucher – the perfect gift for your loved ones

Book your stay at Hotel Vincent

Planning a visit to Luhačovice? Book your stay online or contact us at ahoj@vincentluhacovice.cz / +420 720 072 780.