It is important for the employer to provide the benefits to all employees. Fitness expenses are personal and they cannot be carried forward to the next period or transferred to another employee. The employer has the obligation to keep a record of payment of the benefits.

The expenses that an employer can compensate for without having to pay tax are:

  1. participation fees of public sports events;
  2. expenses directly related to the regular use of a sports or exercise facility (the expenses compensated for may not be buying equipment, clothes or footwear);
  3. expenses of maintaining the existing sports facilities of the employer (not establishing new facilities, but only maintaining the existing ones);
  4. expenses of the services provided by rehabilitation specialists, physiotherapists, activity therapists, clinical speech therapists, or clinical psychologists who have been entered in the national register of health care professionals or have the relevant professional qualification;
  5. insurance premiums of health insurance contracts.


The amendment to the Income Tax Act will enter into force at the start of 2018.