• 10/06/2022
• By wizewebsite
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When will my employer contribute to my vacation - iDNES.cz<

FKSP is the Cultural and Social Needs Fund, this fund is established by those employers who are an organizational component of the state (for example, a ministry), a state contribution organization or a contribution organization established by territorial self-governing units. The rules according to which these employers create the FKSP and the basic framework for expenses from this fund are regulated by Decree of the Ministry of Finance No. 114/2002 Coll., as amended. The use of money from this fund is jointly decided by the trade union, if it operates at the employer. Private employers often create a so-called social fund for similar purposes.

The employee has no legal right to the provision of the FKSP contribution, so he cannot force it; however, even in the case of FKSP, the principle of equality between employees should apply, i.e. that the same rules should apply to employees in similar positions. The employer contributes to the FKSP annually two percent of the annual volume of costs accounted for salaries and salary compensation.

The fund basically serves to provide contributions that are perceived by employees as so-called benefits. One of the most common is the provision of a meal allowance, either in the form of a company canteen, the operation of which the employer contributes to, and the employees thus have a cheaper meal, or in the form of so-called meal vouchers - i.e. vouchers for the purchase of food, for the purchase of which the employer contributes a certain amount.

Another very common benefit is a contribution to the recreation of the employee and his family members, either in a facility owned by the employer or elsewhere. The fund can also provide a contribution for a domestic or foreign trip.

The employer can also contribute to employees and their family members for tickets to cultural, physical education and sports events and provide them with contributions to pension insurance or private life insurance. The fund can also be used to pay for the purchase of vitamin products for employees, and it can be used to contribute to vaccinations against influenza, tick-borne encephalitis and jaundice.

The employer can also use funds from the fund to improve the working conditions of employees, for work clothes and footwear beyond the scope of mandatory equipment. From the fund, an employee can be granted a loan for the acquisition of housing or the purchase of furniture. The company can also use the fund to pay gifts in kind or money for employees, for example on the occasion of retirement.