If the talent’s contract specifies eligibility for a phone allowance, the tax treatment of this allowance through payroll will be as follows:
Non-Taxable Allowance: The allowance will be non-taxable if it is used exclusively for business purposes. The talent must submit a signed declaration along with the OB documents, affirming that the monthly phone allowance is solely for business use and that the phone is used exclusively for business-related activities for WorkMotion CZ, s.r.o.
Taxable allowance: The allowance will be taxable if it is not used entirely for business purposes.
Source: PV vendor Do My Tax