Czech income tax law splits non-monetary employee benefits into two separate categories, each with its own annual cap; this distinction has applied since 2025. One category covers benefits of a health and medical nature; the other covers so-called leisure-time benefits, and each has a distinct tax-free ceiling per employee.
The health category in Section 6(9)(d)(1) is limited to specified health, treatment, hygiene and similar services purchased from healthcare facilities (and specified prescription medical devices). MojeInBody's public offer does not itself establish that the service is supplied by a healthcare facility. Without that evidence, a corporate InBody service cannot automatically use the health cap; depending on the actual arrangement it may be closer to use of a sports facility under point 2, or it may be taxable. Obtain a written payroll or tax assessment before launch.
Starting January 1, 2026, there's also an explicit rule that tax-exempt non-monetary benefits can't substitute for wages, salary, bonuses, or compensation for lost income. If a benefit effectively replaces part of someone's pay, it loses its tax-exempt status and becomes subject to standard tax and payroll deductions. For HR, that means making sure an InBody benefit stays a genuine add-on, not a disguised form of pay.