From 1 January 2025, it will be possible to spend up to 400 euros per employee per year to promote employee health, if the employer has made it available to all employees. Tax-free sports allowance is a great opportunity to promote health and support a sporty lifestyle. However, the limitations and small details of sports allowances are often forgotten, which turn sports allowances into a special benefit.<\/p>\n
First, it is worth clarifying the basic things: who the sports subsidies are intended for, how much, and how the payment and further declaration of sports subsidies will take place.<\/p>\n
All Estonian companies, foreign branches and permanent establishments, state and local government agencies can apply sports benefits to their employees. The employer must provide the benefit to all employees, regardless of their position and workload.<\/p>\n
It is also worth briefly explaining who is considered an employee for the purposes of sports support. An employee is:<\/p>\n
The limit is up to 400 euros per employee per year. Summat ei saa edasi jagada teistele sama t\u00f6\u00f6andja t\u00f6\u00f6tajatele ega nihutada j\u00e4rgmisesse arvestusperioodi. <\/strong>Kui t\u00f6\u00f6taja ei ole kasutanud soodustust \u00f5iges perioodis, siis ei arvestata seda j\u00e4rgmisesse perioodi juurde. Soodustuseks lubatud summa on koos k\u00e4ibemaksuga ning sisendk\u00e4ibemaksu osa ei saa raamatupidamises tagasi arvestada.<\/p>\n It is necessary to keep records of how much specific employees use the tax exemption in order to have a clear overview of how much the employee can still use the tax-free amount of sports allowance in one year. If the amount exceeds the 400 euro limit in one year, the excess must definitely be reflected as a fringe benefit. There must also be the corresponding original documents that prove the expense and that make it possible to distinguish that it is definitely a tax-free sports allowance. Often, the employer is sent a copy of the payment order made to the sports club, which is not a proper document. In addition, it is important to remember that the benefit is personal and the employee can only submit documents of expenses made to promote his or her own health.<\/p>\n Sporditoetuse aruandluse peab esitama kord aastas 1. veebruariks \u2013 deklaratsioon INF 14<\/u>.<\/p>\n Seaduses on eraldi punktidena v\u00e4lja toodud mitmed erinevad tervise edendamisega seotud kulud, mis ei ole aga kuigi p\u00f5hjalikult lahti kirjutatud ning v\u00f5ivad nii t\u00f6\u00f6tajates kui ka ettev\u00f5tjates veel segadust tekitada. Tihti ei s\u00fcveneta tehtud kulutuse ise\u00e4rasustesse ning \u00fcldistatakse liialt maksuvaba spordikulu m\u00f5istet. Toome teieni m\u00f5ned \u00fcldlevinud maksuvabad spordikulud ning kuidas neid on v\u00f5imalik segi ajada erisoodustusega.<\/p>\n Lubatud on vaid avalikud rahvaspordi\u00fcritused, kus on v\u00f5imalik k\u00f5igil soovijatel osaleda. Avalike rahvaspordi\u00fcrituste all m\u00f5eldakse erinevaid avalikke \u00fcritusi ja \u00fcrituste sarju: Tallinna maraton, SEB maijooks, Tartu maraton ja nii edasi. Spordi\u00fcritused, mis on teatud spordiklubi poolt korraldatud nagu on selleks erinevad spordilaagrid, neid k\u00e4sitletakse kui erisoodustusena. Lisaks ka ettev\u00f5tte korraldatud spordip\u00e4evad kuuluvad hoopis erisoodustuste alla. Tasub alati raamatupidajaga n\u00f5u pidada, kas plaanitav spordi\u00fcritus ikka kuulub maksuvaba sporditoetuse alla.<\/p>\n Siia kuuluvad nii avalikud spordiklubid kui ka ettev\u00f5tte oma spordiklubid, mille kasutamisega seotud kulud t\u00f6\u00f6taja eest kantakse v\u00f5i t\u00f6\u00f6tajale kuludokumendi alusel h\u00fcvitatakse.<\/p>\n Maksuvabalt ei saa h\u00fcvitada spordiriideid, -jalan\u00f5usid ja -vahendeid<\/strong>. Siia alla ei kuulu ka t\u00f6\u00f6andja poolt l\u00fchiajaline spordikompleksi rentimine. Kui t\u00f6\u00f6andja ikka otsustab need t\u00f6\u00f6tajale h\u00fcvitada, siis tegemist on erisoodustusega.<\/p>\n The tax relief extends to expenses incurred for the maintenance of the employer's existing sports facilities (excluding investments), with a limit of 400 euros per employee per year, and can be used for employees who use the employer's sports facilities. Expenses that can be subject to the tax relief include, for example, utility costs of the sports facility, improvement works and other administrative costs. However, if the company wants to build a completely new sports building, these expenses are not included in the amount, they are taxed with income tax instead.<\/p>\n From 2025, expenses for services provided by a person with a health care service provision license in the framework of dental care, rehabilitation, psychological treatment, physiotherapy or speech therapy are allowed. From 01.2025, the list of services was also added to the list of services: nutritional counseling services provided by a qualified nutritionist, as well as expenses directly related to massage. Body treatments or other beauty treatments are not included in the tax exemption.<\/strong>.<\/p>\n An employee can be reimbursed for payments to a voluntary health insurance contract with insurance companies within the limit. A very reasonable solution for both the employer and employees to manage health promotion costs is the Stebby environment.<\/p>\n Grow tegeleb p\u00fcsivalt sellega, et meie raamatupidajad k\u00e4iksid ajaga kaasas ja oleme ka oma blogis kajastanud v\u00e4\u00e4rtusi, millest hea raamatupidamisteenus l\u00e4htuma peaks. N\u00e4eme end oma valdkonna pioneeridena ja oleme esimene 100% paberivaba raamatupidamisb\u00fcroo<\/a> In Estonia.<\/p>\n Kui ka sina soovid saada juba t\u00e4na osa tulevikku vaatavast online-raamatupidamisteenusest<\/a>, v\u00f5ta meiega \u00fchendust meie kodulehe kaudu, saada e-kiri aadressile info@grow.ee<\/a> v\u00f5i hoopis helista numbril 5629 3090!<\/p>\n \u00a0<\/p>","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":6654,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-5897","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-raamatupidamine"],"_links":{"self":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/5897","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/comments?post=5897"}],"version-history":[{"count":4,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/5897\/revisions"}],"predecessor-version":[{"id":14581,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/5897\/revisions\/14581"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/media\/6654"}],"wp:attachment":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/media?parent=5897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/categories?post=5897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/tags?post=5897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}KUIDAS SPORDITOETUS T\u00d6\u00d6TAB?<\/strong><\/h3>\n
Mis kuulub tervise edendamise kulude alla ning mis on hoopis erisoodustus?<\/strong><\/h2>\n
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Avaliku rahvaspordi\u00fcrituse osav\u00f5tutasu<\/h3>\n<\/li>\n<\/ul>\n
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Sportimis- v\u00f5i liikumispaiga regulaarse kasutamisega otseselt seotud kulutused<\/h3>\n<\/li>\n<\/ul>\n
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\u00a0<\/strong>T\u00f6\u00f6andja olemasolevate spordirajatiste \u00fclalpidamiseks tehtavad kulutused<\/h3>\n<\/li>\n<\/ul>\n
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Expenditures for health promotion<\/h3>\n<\/li>\n<\/ul>\n
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Ravikindlustuslepingu kindlustusmakse<\/h3>\n<\/li>\n<\/ul>\n