Training your employer can pay for from the FKSP fund

I wrote about employers contributing to training in my article on contributions. A client has now sent me their employer's rules for the fund for cultural and social needs, so here is how it works in practice.

What the FKSP is

The fund for cultural and social needs (FKSP) exists in Czech state bodies, such as ministries, offices or courts, and in publicly funded organisations, such as schools and hospitals. Employees get contributions from it for things like culture, holidays or sport. Private companies often have a similar social fund or a benefits budget.

Each employer decides for itself what the fund pays for and how much. So start by asking your HR department.

When the employer pays the provider directly, the contribution is tax free up to an annual limit. For 2026 it is 24,483 CZK and it changes every year. With me, that comes to roughly two sessions a month for a whole year. Other contributions of this kind count towards the limit too, for example for culture, holidays or health care. Anything above it's taxed like salary. If your employer added the same 24,483 CZK to your salary, you would keep about 18,000 CZK after tax and insurance. Paying directly therefore saves you around 6,500 CZK a year.

What you can pay for this way

The fund usually pays for a complete programme or course at a fixed price, and less often for individual sessions. With me, the three-month programme or a package of ten sessions fits well, and you'll find the prices in the price list.

What the invoice must include

Under the rules I have seen, the fund pays only against an invoice, not a receipt. It must include:

• Your employer as the customer. The invoice is made out to them, not to you.
• The provider's company ID (IČO), registration in the trade register, an invoice number and a Czech bank account.
• A description of the service and the price in CZK.
• The issue date and a due date at least eight working days later.
• For courses, your name, the type of course, when it starts and how long it lasts.

I send you the invoice and you hand it to your employer, usually before the first session.

When the price exceeds the fund's limit

The fund usually has its own cap per employee, separate from the tax limit. Anything above it you pay yourself. With the employer mentioned above, the difference is paid to the employer, elsewhere it may work differently.

Step by step

1. Ask your HR department whether the fund pays for personal training and what they need on the invoice.
2. Write to me with what you found out and we'll agree on a programme or a package.
3. I'll send you an invoice made out to your employer.

What your employer tells you always decides.

Sources: Act No. 586/1992 Coll., on Income Taxes, Section 6(9)(d). Government Regulation No. 365/2025 Coll. Decree No. 114/2002 Coll., on the fund for cultural and social needs.