In Flexi, we have introduced new wage components — Non-monetary benefits. They are available from version 2024.2.0.
Configuring a benefit in wage components
Non-monetary benefits are user-configurable and can be set up as needed in the Employees - Wage Component Settings menu:
Non-monetary benefits NEP.BENEFIT 01 – NEP.BENEFIT 10 — these benefits have a monitored limit.
For 2026, the taxation threshold is 24,483.50 CZK (= half of the average wage).
Non-monetary benefits NEP.BENEF.BEZ LIM.01 – NEP.BENEF.BEZ LIM.05 — these components have no limit.
New components are entered in HR as Permanent wage components, or they can be entered directly in the Payroll Update.
Entering a benefit in the HR menu
Employees - HR
in the HR menu, on the specific employee's record under the Permanent Wage Components tab — select the desired component that you pre-configured in the previous step:
Entering a benefit in the Payroll Update menu
Employees - Payroll Update
a new tab — Benefits — has been added in the payroll update
For non-monetary benefits, we track the total amount both within the limit and above the limit.
Benefits within the limit are exempt from health insurance, social insurance, and income tax contributions for both the employee and the employer.
When the limit of 24,483.50 CZK is exceeded, the amount above the limit is included in the assessment base for health insurance, social insurance, and tax contributions.
Benefits on the payslip and payroll sheet
Print output - payslip
The payslip print output includes a new Benefits tab
It displays the total value of benefits — Non-monetary benefit within the limit, Non-monetary benefit above the limit, and Benefit without limit
Print output - payroll sheet
On the payroll sheet, benefits are displayed individually.
