Social Contribution for Children's Sports and Employee Recreation Allowance in Slovakia

As of 2025, employers with 49 or more employees in Slovakia must provide financial contributions to support children's sports activities and employees’ recreation. These tax-exempt benefits aim to promote family-friendly and work-life balance policies while encouraging employee retention.

Do I have to offer these benefits?

Currently, Remote does not meet the minimum threshold of 49 employees in Slovakia, meaning we are not required to offer these allowances at this time. However, should we meet the requirement in the future, we will inform our customers accordingly.

Employee Benefits

Employers with 49 or more employees are required to contribute 55% of eligible expenses for both children's sports activities and employee recreation, up to €275 per year each. Employers with fewer than 49 employees may choose to offer these benefits voluntarily.

Eligibility Requirements

• The team member must have worked for the employer for at least 24 months.
• For the Children’s Sports Contribution, the contribution applies to sports-related expenses for employees’ children.
• For the Recreation Allowance, the contribution covers recreation-related expenses within Slovakia.

What Expenses Qualify?

Children's Sports Contribution

This benefit applies to eligible sports-related expenses for children of qualifying employees. For more details, visit the official announcement.

Recreation Allowance

Eligible recreation expenses include:

• Tourism services with at least two nights of accommodation in Slovakia.
• Stay packages that include accommodation, meals, or other recreation-related services in Slovakia.
• Multi-day organized activities for school-age children during holidays in Slovakia.

For official details, refer to Slov-Lex Section 152a.