Exemption from tax requires that the employee uses the massage benefit only in massage venues that are included in the massage network your employer has chosen. Employers can provide a reasonable amount of massage benefit per year. A reasonable amount means approximately €30, i.e., one neck-and-shoulder massage per month.

You can check the service providers for massage from your employer or online service.

The exercise and the exercise and culture voucher were confirmed to be tax-free on 5 December 2008. This means that, as of the beginning of 2009, both benefits are tax-free for employees. Exercise and cultural activities paid for with electronic Smartum payment instruments are also tax-free.

The lunch benefit is a tax-subsidised benefit. Employers can offer the lunch benefit to their employees as a fringe benefit or as a deduction.

Fringe benefit

75% of the benefit is taxable earned income according to the employee’s individual tax rate.

The employer pays for the benefit; the employee only pays the tax.

A fringe benefit paid in addition to salary also accrues pension.

Lunch deduction

The employee pays the taxable value of the lunch benefit, 75%; for example, the employee pays €7.50 for a €10.00 lunch voucher. The employer can deduct this amount from an employee’s salary.

The amount of the Smartum commute benefit is tax-free up to 3400 euros / year.