New rules for employee healthcare benefits from 2027
News12. 10. 2026
From 1 January 2027, the conditions under which employers can contribute to their employees' healthcare costs will change. Provided that the statutory requirements are met, the costs of these services will be tax-deductible for employers, while the value of the healthcare provided will not be treated as taxable income for employees.
The new rules will apply to specifically defined preventive healthcare services, such as enhanced preventive health check-ups, diabetes screening for high-risk groups, cardiovascular risk assessments and selected cancer screenings. Preventive healthcare programs may also include related laboratory tests and diagnostic imaging examinations, as well as certain vaccinations funded by employers.
"From next year, it will be much easier to distinguish genuine preventive healthcare from other employee benefits, while creating significantly better conditions for employers to invest in their employees' health. I consider this a very important step forward," says Vítězslav Havliš, Sales and Marketing Director at Canadian Medical.
Prevention will take on new significance for companies
For companies, however, the main benefit will not be limited to tax advantages. Employees' health also affects sickness absence, long-term absences from work and overall work performance. Early detection of health problems significantly increases the chances of successful treatment and can help reduce their subsequent health and economic impact.
The new rules may encourage employers to invest more in preventive healthcare. Care focused on the early detection of health problems could therefore become a more accessible part of employee healthcare programs than ever before.
"Employee health should not be just another item in a benefits package, but an area in which companies have good reason to invest systematically over the long term. If high-quality preventive care helps detect a serious illness at an early stage, such an investment offers a completely different level of value compared with most conventional employee benefits," concludes Vítězslav Havliš.