Documents concerning benefits
Changes in the tax regime for employee benefits
TBU is legally obliged to monitor and record all benefits provided to employees. At TBU, the tax regime for employee benefits is governed by the Bursar’s Directive SK/11/2024 “Tax Regime for Employee Benefits” (including its annexes).
- Bursar’s Directive SK/11/2024 – Tax Regime for Employee Benefits
- Annex 1 – Overview of Benefits
- Annex 2 – Form for Submitting Accounting Documents for the Benefit Type “Main Meal” Provided by the Employer
- Annex 3 – Form for Submitting Accounting Documents for Work-related Meetings
As of 1 January 2024, it was necessary to modify the approach to benefits at TBU due to changes in the tax regime resulting from the issuance of the so-called “consolidation package”.
- Benefits at TBU – Overview of Changes (including examples) – valid for 2024
- Benefits at TBU – Overview of Changes (including examples) – valid for 2025
- Benefits at TBU – Overview of Changes (including examples) – valid for 2026
Contribution Amount and How It Can Be Used
From 1. 1. 2025, the contribution is 700 CZK and can be used for:
- Contribution to pension insurance or
- Contribution to benefits (Flexi Card by Pluxee – formerly Sodexo) or
- Contribution to a so-called DIP (Long-Term Investment Product)
For further details on the provision of contributions from the Social Fund, please refer to the Benefits from the Social Fund.
Granting of Contributions from the Social Fund until 30 June 2026
- Rector’s Directive SR/42/2024 – Rules Governing the Provision of Contributions/Allowances Paid from the Social Fund
- Form – Application for a/an contribution/allowance paid from the Social Fund
- Form – Application for a change in the type of a/an contribution/allowance paid from the Social Fund
Granting of Contributions from the Social Fund starting 1 July 2026
Important changes: It is now possible to use the contribution for a so-called DIP (Long-Term Investment Product), and starting July 1, 2026, the contribution will also be provided to employees on maternity or parental leave, upon fulfillment of the conditions specified in SR/31/2026.
- Rector’s Directive SR/31/2026 – from 1 July 2026, it replaces Rector’s Directive SR/42/2024
- Annex 1 – Application for a Grant from the Social Fund
- Annex 2 – Application for a change in the type of a/an coontribution/allowance paid from the Social Fund
Provision of contributions from the Social Fund prior to 2022
- Bursar’s Directive SK/5/2019 concerning pension insurance remains in effect only for the assessment of claims arising prior to the effective date of Rector’s Directive SR/21/2022, Rector’s Directive SR/42/2024 and Rector’s Directive SR/31/2026.
Who to contact?
- Pension insurance contributions and DIP are administered by the HR Office—please contact your HR officer based on your faculties or component parts:
- Ing. Ivana Kučerová – FH, FMC (U13/218, e-mail: kucerova@utb.cz)
- Ing. Andrea Alice Mádrová – FaME, FT, HRR (U13/218, e-mail: madrova@utb.cz)
- Mgr. Lucie Rošťanská – FLCM, CPS, UNI, Library (U13/214, e-mail: rostanska@utb.cz)
- Marcela Uhříková – Rectorate, FAI, Cebia-Tech (U13/214, e-mail: uhrikova@utb.cz)
- The benefits contribution (Pluxee card) is administered by the HR Development—the contact person for all faculties or component parts:
- Ing. Tereza Vítková (U13/0139, e-mail: tvitkova@utb.cz)