CONTRIBUTION TO A CHILD'S SPORTS ACTIVITIES FROM 01.01.2025

#139Contribution to a child's sports activities from 01.01.2025

From 01.01.2025, the approved government amendment to the Labor Code entered into force, which introduces an obligation for employers to provide a contribution for a child's sports activities, thus changing the previous voluntary regime of providing the contribution.

The aforementioned obligation to provide a contribution for a child's sports activity applies exclusively to employers who employ more than 49 employees. For employers who employ fewer than 49 employees, the provision of the aforementioned benefit remains voluntary.

The Labor Code also defines special conditions, the fulfillment of which entitles the employee to the provision of the contribution, namely:

1. continuous duration of employment of at least 24 months;
2. a child under the age of 18 who has been a member of a sports organization registered under the law for at least 6 months;
3. submitting an application for a contribution.

For the purpose of receiving the allowance, a child is understood to be the employee's own child, an adopted child, a child in foster care or a child living in the same household as the employee. Furthermore, an employee may apply for the allowance from only one employer and must prove to the employer the eligible expenses for the child's sports activities.

The amount of the contribution for a child's sports activity represents 55% of eligible expenses, however, the maximum amount of the contribution is EUR 275 per year. If an employee requests a contribution for multiple children, the amount of the contribution is total for all children.

The amendment to the Labor Code also expands the circle of employees who can apply for a contribution for a child's sports activities, namely:

1. employees in the public interest;
2. civil servants;
3. members of the financial administration, the Police Force, the Slovak Information Service, the Fire and Rescue Service, the Mountain Rescue Service, or the Prison and Judicial Guard Corps;
4. professional soldiers.