A benefit card such as Multisport is non-cash income, so beyond a legal exemption it is taxed and levied like wages in both Slovakia and Czechia. Slovakia exempts non-cash benefits up to EUR 500 a year plus separate recreation and children’s-sport allowances; Czechia exempts leisure benefits up to half the average wage (CZK 24,483.50 in 2026) and health benefits up to a full average wage (CZK 48,967).
Employers on both sides of the border attract and retain people with fitness cards, cafeteria systems and vouchers for wellness or culture. Yet the tax treatment differs markedly between the two countries, and the same card can be entirely tax-free for one employee and taxed for another who has used up the annual cap.
This article compares how Slovakia and Czechia treat benefit cards in 2026 — when they are added to gross pay, how much a benefit above the cap really costs, and how to set them up efficiently.
Why is a benefit card taxable income?
In both countries, income tax law treats not only wages but also non-cash benefits received in connection with work as employment income. A gym card, season pass or voucher has a measurable value, so in principle it is added to gross pay and taxed together with it. The employee then pays tax and levies as if they had received cash.
This is exactly where a benefit differs from the everyday idea of a company gift. Unless a specific exemption applies, the card raises both the levy base and the tax base. The key difference between Slovakia and Czechia lies in how each country designs those exemptions.
How does Slovakia exempt employee benefits?
Slovakia relies on a flat allowance. Under the Income Tax Act, an employer may provide non-cash benefits of up to EUR 500 per year across all employers, and this amount is exempt from tax and therefore from levies. Gift and benefit vouchers, membership cards, culture and sport tickets or team-building can all fall under it.
The catch is that the cost must not be claimed as a tax-deductible expense by the employer. On top of the flat allowance, a recreation contribution is exempt at 55 % of eligible costs, up to EUR 275 a year, and the same applies to a contribution to a child’s sporting activity. You can read more in our overview of Slovak tax advisory for companies.
How does Czechia exempt employee benefits?
Czechia uses caps tied to the average wage. Leisure benefits — sport, culture, recreation, education and the Multisport card — are exempt up to half the average wage, that is CZK 24,483.50 for 2026. Once the total of such benefits for one employee exceeds the cap, the excess becomes taxable income subject to social and health insurance.
Since 2025, health benefits have a separate cap equal to the full average wage, CZK 48,967 for 2026. The two caps are not combined, so an employee can use both. Benefits provided to an employee’s family members also count toward the employee’s limit, which employers must watch closely.
How much does a benefit above the cap really cost?
Where a benefit is taxed, its value goes through the full cycle of levies. In Slovakia the employee pays roughly 13.4 % in their levies plus 19 % income tax advance, and the employer pays over 35 % on top of the gross amount. In Czechia the employee pays 11.6 % in insurance plus 15 % tax, and the employer adds 33.8 %.
The lesson is the same in both countries: a taxed benefit is far more expensive than one that fits within the exemption. It therefore pays to use the exempt allowances first and only then reach for benefits beyond them, rather than paying levies twice over.
What can the company deduct?
Deductibility follows different logic on each side. In Slovakia the EUR 500 exemption and its non-deductibility are two sides of one coin: the benefit is clean for the employee but the company cannot deduct it, whereas recreation and sport contributions are deductible. In Czechia deductibility is assessed by title, and benefits agreed in a contract or internal rule are usually deductible.
In both systems this is a deliberate decision worth making with an accountant in advance, so the company knows which benefits lower its tax base and which do not.
Which system is more generous in 2026?
For lower-value benefits the systems are comparable, but Czechia’s caps are higher in absolute terms — the leisure cap alone exceeds CZK 24,000, and health benefits add nearly CZK 49,000 more. Slovakia’s EUR 500 flat allowance is simpler but lower, though the separate recreation and sport allowances can lift the total.
Both countries also tighten the rules against turning wages into benefits purely for lower tax. The practical takeaway is identical: benefits work best as a genuine supplement to pay, not a substitute, and setting them up correctly keeps them among the most efficient ways to raise the net value of reward.
Unsure whether a particular benefit card should be taxed or fits within an exemption in Slovakia or Czechia? We are glad to set up your benefits and their records so they work for both the company and its employees.
FAQ
Is a Multisport card tax-free?
It depends on the country. In Czechia it is a leisure benefit exempt up to half the average wage (CZK 24,483.50 in 2026). In Slovakia it is taxable as non-cash income by default, but can be exempt if included in the EUR 500 annual non-cash allowance and not deducted as a company expense.
What are the 2026 exemption limits?
Slovakia exempts non-cash benefits up to EUR 500 a year, plus recreation and children’s-sport contributions of up to EUR 275 each. Czechia exempts leisure benefits up to CZK 24,483.50 and health benefits up to CZK 48,967 a year, the two caps being separate.
Do benefits count toward social and health levies?
Only if they are taxable. In both countries a benefit that fits within its exemption stays outside the levy base. Once it exceeds the exempt limit, the excess is added to the levy and tax base and is charged on both the employee and the employer side.