These are costs that can be associated with the company's activities. For employers, they are like bonuses because they help create a more pleasant working environment for their employees. What has changed regarding eye wear reimbursement? Since March 1, 2021, the reimbursement process for glasses has been simplified for employees. If daily work involves a screen and an occupational health doctor, ophthalmologist, or optometrist determines during an examination that the employee needs glasses or other visual correction aids, the employer reimburses the cost by agreement. If the employee only uses glasses at work and this can be easily proven, the total cost can also be reimbursed. There are also other occupational health expenses that are tax-free, but proper documentation—proof—is required to qualify as tax-free. Employers are obliged to conduct internal inspections, prepare risk assessments, and develop action plans. The existence of these documents greatly helps justify the necessity of work safety and occupational health-related expenses.
Expenses related to work safety and occupational health include:
– First aid supplies and medicines necessary and reasonable based on the nature of the employee’s work
– Vaccinations (not all employees can be vaccinated tax-free, only those exposed to risk factors)
– The aforementioned glasses, which can also be reimbursed to individuals who do not work with screens (seamstresses, drivers, etc.)
– Costs incurred for preventive measures or rehabilitation based on a specific individual’s needs following a recommendation from an occupational health doctor, considering their job nature
– Work clothing; I want to emphasize that main uniforms and office attire ARE NOT deductible expenses!
– Furnishing of utility rooms, such as furniture or water dispensers. However, offering coffee to employees is not a tax-free expense.
The above-mentioned expenses are not limited by law. However, there is a cap on health and sports expenses. An employer can reimburse health and sports costs tax-free up to 100 euros per employee per quarter. Notably, this benefit must be offered to all employees working under an employment contract or VÕS agreement, including board members.
Health and sports expenses include:
– Participation fees for public sporting events
– Expenses directly related to regular use of sports or activity facilities
– Costs for maintaining existing sports facilities owned by the employer
– Expenses for services provided by healthcare professionals registered in the national registry or holding relevant professional certificates—such as physiotherapists, activity therapists, clinical speech therapists, or clinical psychologists. Note: registration and certification are very important.
– Insurance premiums under a health insurance policy that may include dental care, vaccinations, or outpatient treatment; sometimes the insurance payout can be up to ten times higher than the premium paid—for example, see BTA or Inpro health insurances.
Suppose the minimum insurance premium is 200 euros. If the employer pays this in two installments, it still falls within the cap. The employee could then use this coverage for dental treatment costing 250 euros or outpatient care costing 4,000 euros. Therefore, there’s no need to wait until a free doctor’s visit is available—various packages exist.
This is an overview of tax-free expenses related to work safety, health, and sports that should definitely be used to improve your employees’ well-being! Stay healthy!
