Exemption from tax requires that the employee uses the massage benefit only in massage and physiotherapy venues that are included in the massage and physiotherapy 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. Please note you can use the massage benefit for physiotherapy only if your employer has included it in the massage benefit.

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


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Employee: Where can I use the Smartum massage benefit?

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