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From now on, financial support granted by an employer for the purchase of medicines in certain cases will be exempt from personal income tax (PIT).

🧾 Key conditions:

• The support applies in monetary form and must be intended for the purchase of medicines in the case of serious illness.
• To benefit from the PIT exemption, the employee must submit:
  • A medical council opinion confirming the necessity of the specific medicine;
  • Proof that the medicine is not included in the state-compensated medicines list.
• The support amount must not exceed the portion not compensated by the state.
• The employee must confirm that the medicine purchase documents are not and will not be submitted to an insurance company or the SRS as eligible expenses.

👨‍👩‍👧 Support for family members as well

This benefit is not limited to the employee themselves. Employers can also provide financial assistance to:

• The employee's spouse;
• Children and grandchildren;
• Parents and grandparents;
• Persons under the employee's care.

🤝 Voluntary support, not an obligation

These amendments foresee voluntary employer participation — it is not mandatory but rather an opportunity for socially responsible action. The aim is to provide support in situations where essential medicines are financially inaccessible and not or only partially covered by the state.

Comment from an LP Consulting professional:

This is a highly significant change that allows companies to support their employees and their families with greater empathy during difficult life situations. As accounting professionals, we recommend that employers prepare internal procedures for granting such payments in advance to ensure proper documentation and justification for tax relief.

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