Edenred products and consolidation package

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.

EDENRED BENEFITY PREMIUM 1TO1 (CAFETERIE)

HARD LIMIT

• The legally defined limit of CZK 21,983 is monitored directly in the cafeteria for all user withdrawals: card payment, direct payment, e-ticket.
• In the cafeteria, the amount remaining of the limit is displayed to the user.
Example: If the user had a balance in the cafeteria, i.e. on the card, of CZK 3,000 from last year, and the employer credits the employee with CZK 20,000 in the cafeteria in January, the employee will be able to use a maximum of CZK 21,983 from his balance of CZK 23,000.

SOFT LIMIT

• The user may exceed the draw limit.
• In the administrative interface of the cafeteria, it is possible to download reports on the monthly basis.

EDENRED BENEFIT STANDARD (CARD ITSELF WITHOUT CAFETERIA)

HARD LIMIT

• Monitoring the limit of CZK 21,983 at the level of charging funds by the employer. The solution is currently under development.
• Card balances from last year do not reduce the limit this year.

Example: The user had CZK 3,000 on the card from last year, and the employer charges the employee CZK 20,000 in January. The top-up will be fine, as it is below the limit of CZK 21,983. The user can thus pay up to CZK 23,000. The next top-up can only be up to CZK 1,983 in the same year.

SOFT LIMIT

• The user can draw even above the statutory limit of CZK 21,983.
• In the administrative interface of the cafeteria, it is possible to download reports on the monthly basis.