Health protection
§ 4a - Loss of fluid
(1) Hygienic fluid loss limit in heat load is 1.25 liters per eight hour shift. Reimbursement of loss of liquids and minerals shall apply in the case of work assigned according to Annex no. 1 to this regulation, Part A, Table no. 1 there is a loss of fluid exceeding the hygienic limit of 1.25 liters. Compensation for loss of fluids is provided within the scope set out in Annex no. 1 to this Regulation, Part A, Table no. 6th.
When assessing the tax effectiveness of the costs associated with the purchase and consumption of these beverages, a distinction is made whether it is the provision of protective beverages, which is an obligation of the employer imposed by § 104 par. 4 and 6 of Act no. 262/2006 Coll., Labor Code, and Government Order no. 68/2010 Coll. or voluntary provision of other soft drinks. Expenditure related to the provision of protective beverages is tax deductible. On the other hand, expenses related to the provision of other non-alcoholic beverages are non-tax deductible expenses.
