The Supreme Administrative Court has confirmed in several judgments (including in the Sony DADC and TOKOZ cases) that the current practice of transferring part of employees' wages or remuneration to a cafeteria or to benefit cards (the so-called "a salary/bonus swap”) was compliant with both labour law and tax regulations. The court rejected the arguments of the Financial Administration about circumvention of the law or discrimination against employees.
Despite this, the Financial Administration pushed through an amendment to the Income Tax Act (Section 6 (9) (d) of Act No. 586/1992 Coll.) as part of the Act accompanying the Unified Monthly Employer’s Report. The amendment was delivered to the President for signature on 12 September 2025 and is expected to take effect from 1 January 2026. It will now be possible to exempt from tax only those supplies that do not constitute wages, salaries, remuneration for work performed, or compensation for lost income.
In practice, this means that the salary/bonus swap will no longer be tax-advantaged – these supplies will be subject to both taxation and social security and health insurance contributions from 2026.
Employers should prepare for this change in time – not only from an administrative point of view, but also when setting up a future employee benefits strategy.
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