Reduced GPT relief on health insurance premiums from 2026
Reduction in the GPT relief for supplementary (voluntary) health insurance premiums paid by the employer on behalf of the employee.
What’s changing?
- The health insurance benefit will be limited to €350 per employee per year.
- This amount will be counted towards the overall limit of 25% of the employee’s annual employment-related income, together with contributions to life insurance and pension funds.
Until 31.12.2025, the old regime applies: if the total amount of contributions paid by the employer (health + life insurance + pension funds) does not exceed 25% of the annual salary, they are exempt from GPT.
There is no change in the regulation of social security (Soda) contributions – according to Article 11(1)(17) of the SSSI, Soda contributions continue not to be deducted from these contributions, provided they do not exceed 25% of the employee’s annual salary in a year.
If you provide the benefits of supplementary health insurance to your employees, we recommend you review your company’s costs and agree a strategy before the end of the year.
