This intention is outlined in the draft budget and tax policy for 2027. Last week, the Ministry of Finance submitted it for public consultation.
The authors explain that the revision is intended to provide employers with greater flexibility in choosing which expenses to classify as non-monetary benefits for employees. This also includes day laborers, student interns, and/or students enrolled in dual education programs.
To simplify the system, the Ministry of Finance proposes establishing a single condition: the total amount of such expenses must not exceed 10% of the company’s annual payroll.
If this limit is exceeded, the expenses will be considered non-deductible and taxed at a rate of 15%.
Accordingly, it is proposed to repeal the provisions of Parts (19¹)–(19⁴) of Article 24 of the Tax Code. As a reminder, these provisions cover benefits such as meal vouchers, gifts in kind, vouchers, professional development courses, gym memberships, medical facility memberships, etc.
None of these benefits are being eliminated, but they must fall within the established limit.
Payments in cash will be treated as a taxable benefit. The only exceptions will be funds provided for by other regulatory acts and made within established limits (for example, per diem allowances).
