You set the rules: the limit, the allowed categories and, if you want, an employee co-payment. MELP checks every receipt against them and prepares the report for the Estonian Tax and Customs Board.
Sports event
Swimming pool
Physiotherapy
Sport
Fitness monthly pass · €38.00
Matches the rules, counted within the quarterly limit.
A limit per person or per group, the allowed categories, the period and, if you want, an employee co-payment.
The employee takes a photo or uploads the invoice. The system reads the seller, amount, date and category and checks the rules.
Use the whole network or switch off individual providers and categories. Employees only see what is allowed.
Employees, roles and departures come from your HR software. A departing employee loses access automatically.
From a file or straight from your HR system.
Limit, categories, co-payment, period. Groups can have different rules.
Buys the service and uploads the invoice, or orders a ticket in the MELP app.
One file for the Estonian Tax and Customs Board (INF 14): who, how much, and the tax-free and taxable share.
Set the share the employee pays themselves, as a percentage or a fixed amount. The app shows the split before confirmation, so there are no questions afterwards.
Since 1 January 2018, health promotion expenses of up to €100 per employee per quarter are not taxed as a fringe benefit. That is €400 per year, per employee, as long as the spend is documented and reported.
Up to €100 per employee per quarter, or €400 per year, can be paid as health promotion expenses without fringe benefit tax. Anything above the limit is taxed as a fringe benefit.
No. The exemption is calculated per quarter and per employee. An unused quarterly amount does not carry over to the next quarter.
Regular use of a sports club or venue, entry fees for public sports events, rehabilitation and physiotherapy provided by a certified specialist, and health insurance premiums. Sports clothing, footwear and equipment are not covered, and a regular massage without a certified specialist is taxable.
Yes. Board members can receive the same tax-free sports and health compensation as employees.
Once a year, by 1 February, the employer submits the INF 14 declaration with the total amount of health promotion expenses and the number of employees who used them. MELP prepares that file for you.
The exemption applies when the benefit is made available to all employees, and you need to keep records of that. In MELP you can still set group-specific rules. Check with your accountant how differentiated limits fit your policy.
Rules, receipts and the INF 14 report in one place. See how it works in 30 minutes.
See all expense reimbursement
