4.1ÌýÌýÌýÌý Tax-free social benefits
Expenses related to social benefits (employee benefits) are granted to workers and employees in addition to remuneration on the basis of their employment or management contract. They do not constitute remuneration for work performed and are not related to the amount of remuneration. They are both tax and social security free.
In order to be treated by the Tax Office as social benefits, they must be available to all workers and employees and not only to some of them.
In general, such social benefits are divided in two kinds:
- Ìý
•ÌýÌýÌýÌý direct benefits, ie the
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