Thursday, 10 September 2026
Czech employers broadly support greater freedom in designing employee benefit packages, but many remain concerned that complicated regulation and repeated legislative changes could create additional administrative work as new rules approach in 2027.
A survey commissioned by Edenred among 186 companies found that 44% of respondents viewed the planned changes positively, while 8% had a negative assessment. Just under one third were neutral. The research was conducted shortly before the Chamber of Deputies approved the EET 2.0 legislation.
One of the most significant changes for employers is the planned removal of the tax ceiling applying to leisure-related employee benefits. The Ministry of Finance confirms that leisure benefits would become fully exempt from income tax rather than being subject to the existing cap. The measure forms part of a wider package accompanying the government’s new electronic sales registration system.
Employers surveyed by Edenred showed a clear preference for flexibility. Almost 40% wanted the government to establish only broad parameters for tax-supported benefits and leave individual companies to determine their own packages. Another 37% favoured defining eligible categories while allowing employers to select the individual services offered. Only 6% preferred detailed state specification of qualifying services.
“Removing the limit on leisure benefits gives companies greater scope to adapt their offering to the actual needs of employees. The emphasis on maximum flexibility and low administrative burden is a frequent common denominator in the responses from HR managers and specialists,” said Aneta Martišková, Director of External Relations at Edenred.
Health and preventative care could become one of the principal areas of additional employer spending. More than eight out of ten respondents believed tax policy should provide stronger incentives for companies investing in employee health and prevention. Almost one third identified healthcare and preventative services as an area where their organisation might increase benefits.
The government’s proposals also envisage changes affecting selected healthcare benefits. The Ministry of Finance has previously indicated that certain screenings and preventative examinations not covered by the public healthcare system could receive more favourable tax treatment, although the precise scope has been subject to the legislative process.
Despite the potential for greater flexibility, almost half of the companies surveyed had yet to determine whether they would alter their existing benefit packages. The uncertainty reflects wider concerns about how the new framework will operate in practice.
Some 37% of respondents identified complicated or ambiguous requirements as their biggest concern. Almost one third pointed to frequent changes in legislation, while more than a quarter were worried that the new arrangements could increase administrative workloads.
When asked what would make implementation easier, 46% selected straightforward and understandable guidance, while another 22% prioritised stability in the rules over the longer term.
“The benefit system must be understandable not only for HR or payroll departments, but ultimately for the employees who use it,” Martišková said. “The new rules should be clear enough to make compliance straightforward while giving companies sufficient room to adapt their benefit offering to employees’ needs. Stability is also important so employers can plan over the longer term.”
Most employers surveyed have yet to begin extensive preparations. Around one in ten were actively preparing for the changes or discussing them internally, while almost one third were waiting for the legislation to be finalised and approximately another third had not yet started addressing the issue.
The reforms could have wider consequences for businesses supplying services through corporate benefit programmes. Greater employer discretion could potentially direct more spending towards healthcare, fitness, sport, recreation and wellbeing services, although the Edenred survey does not establish how much additional expenditure will result.
The legislative position became clearer on 9 September, when the Chamber of Deputies rejected amendments proposed by the Senate and restored the version of the EET 2.0 legislation it had originally approved in July. The bill now proceeds to President Petr Pavel for signature, with the government planning for the new system to begin operating from 1 January 2027.
For Czech employers, the coming months will therefore be less about whether benefit packages can become more flexible and more about how easily the new rules can be incorporated into payroll and HR systems. The survey suggests companies are receptive to greater freedom, but their willingness to use it extensively may depend on whether the final framework proves simple and stable enough to administer.
