The employee can be expected to pay their own contribution for the exercise and culture benefits; this has been approved by the tax authority. The tax authorities are only interested in the monetary value of the proportion paid by the employer.

Employers who are making employees contribute usually use a quarter or half of the value of the vouchers as the contribution. The easiest way is to deduct the contribution directly from the wages, but there are also other ways.

In practice, most employers are not asking for the contribution as they find the administration process complicated.

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