Recreation Vouchers for All Employees

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On 30 July 2019, a group of members of parliament submitted a proposal to the National Council of the Slovak Republic concerning employees’ recreational activities. This specifically concerns an extension of the obligation to provide a recreation vouchers to all employees; this shall apply to all employers, regardless of the number of people they employ.

The obligation to provide a recreation voucher has been imposed by the Labour Code since 1 January 2019; however, it currently only concerns employers who employ more than 49 employees. We detailed this change in our Newsletter 4/2018.

The extension of the recreation voucher obligation to all employers will apply to those employees who have worked continuously for their employer for a period of 24 months.

This allowance constitutes a cost-effective tool for the remuneration of employees, as it is exempt from taxes and levies, and the employer’s expenditure on the allowance is tax-deductible.

If the proposal is approved, it is expected to take effect from 1 January 2021. This should provide employers with sufficient time to prepare and take into account the financial implications of the extension.

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