The exercise and culture benefit is a tax-free benefit when its maximum amount per year is 400 euros. Therefore, an employer can offer an employee up to 400 euros per year of exercise and culture benefit free from tax.
What is Smartum's exercise and culture benefit?
The exercise and culture benefit is intended, as its name suggests, for paying for exercise and cultural services. Users of Smartum benefits may have access, provided by their employer, either to an exercise benefit specifically for exercise services or to a combined exercise and culture benefit that covers both types of services. Both types of benefits are available either as vouchers (with an exercise voucher valued at 4 euros and an exercise and culture voucher valued at 5 euros) or as an electronic benefit usable through the SmartumPay app.
The exercise and culture benefit cannot be used to pay for massages.