Groundbreaking change for businesses from January 2025
New obligation for employers with more than 49 employees!
On 5 November 2024, the Slovak Parliament approved an amendment to the Labour Code. As of 1 January 2025, the employers with more than 49 employees will be obliged to provide an allowance for sport activities for the children of employees. Until the end of 2024, the legislation allows employers to decide whether to provide such an allowance to employees.
The purpose of the mandatory allowance is intended to encourage children to lead a healthy lifestyle and thus contribute to the prevention of civilization diseases. The allowance is granted at the request of an employee who has worked for the employer for at least 2 years continuously, up to 55% of the cost of the sport activity, up to a maximum of EUR 275 per year for all the employees’ children.
