Edenred Benefits Premium and consolidation package

The adjustment of employee benefits is related to Act No. 349/2023 published in the Collection of Laws on 12 December 2023. Here you can take a look at a summary of the main changes in tax and related areas.

Full text „Methodological information on the taxation of benefits and other benefits provided by employers to employees from January 1, 2024.“

EDENRED BENEFIT PREMIUM (CAFETERIA)

HARD LIMIT

• The legally defined limit of CZK 21,983 is monitored directly in the cafeteria for all user withdrawals: card top-up, direct payment, e-ticket.
• Leisure benefit balances you have on your Edenred Card from 2023 do not reduce the limit for drawing tax-exempt benefits in 2024.
• As long as the points are in the cafeteria, they are not subject to a limit. Once the funds are transferred from the cafeteria to the card, it is a draw. Unfortunately, the balances you kept in the cafeteria from last year and did not transfer to the Edenred Card reduce this limit.
• In the cafeteria, the amount remaining of the limit is displayed to the user.

Example 1: If you have CZK 5,000 left on your Edenred Card from last year, you can draw up to CZK 26,983 in tax-exempt leisure benefits this year (CZK 5,000 + CZK 21,983).
Example 2: If you have 5,000 points left from 2023 in the cafeteria, then these funds are subject to the limit and thus reduce your withdrawal in 2024. If your employer charges you CZK 21,983 in 2024, you will no longer be able to in the same year use up the 5,000 points you have in the cafeteria above the set limit.

Recharging points means crediting funds (points) to the cafeteria by the employer with an annual limit of CZK 21,983. Transfer of points to a card, direct payment, e-ticket is used.

SOFT LIMIT

• The user may exceed the withdrawal limit (he is notified of this directly in the cafeteria when placing an order).
• In the administrative interface of the cafeteria, it is possible to download reports on the monthly basis.