COVID testing of family members and suppliers as tax expense

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On 29 January 2021, the National Council of the Slovak Republic approved the amendment to Act No. 67/2020 Z. z., on certain exceptional financial measures concerning the spread of COVID-19, as amended. The amendment includes, inter alia, Section 24ab, which considers also the following expenses as tax deductible:

  • incurred by the employer on testing of its employees,
  • incurred by entrepreneurs or self-employed individuals on own testing;
  • incurred on testing of relatives living in the same household with the employees or entrepreneurs and self-employed individuals,
  • incurred on testing of individuals who carry out activities for the aforesaid taxpayers at the places of their business. That includes, for example, individuals performing cleaning or servicing activities.

The testing expenses constitute a non-monetary benefit for the employee, his or her relative and individuals performing activities in the taxpayer’s place of business; however, they will be exempt from personal income tax.

This tax treatment of testing expenses applies throughout the duration of the pandemic and also retroactively.

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