How does such a perk behave in terms of taxes and levies on the employee’s side? Payment of the vaccine by the employer is exempt for the employee if it is a tax-inefficient expense (cost) on the employer’s side and if it is a non-monetary form of perk. The invoice must therefore be issued directly to the employer. If the employee paid for the vaccine himself and the employer reimbursed the money paid, such income would be subject to personal income tax, including health and social insurance. Given that, the right to exemption follows from section 6, paragraph 9, letter d), point 1 of Act No. 586/1992 Coll., on income taxes, the vaccine must be provided by a medical facility.
If a coronavirus vaccine becomes available in the future, we can assume that its provision in the above-mentioned manner will be exempt from tax and health and social insurance on the employee’s side.