Contribution for Sports Activities of an Employee’s Child

The Slovak government is stepping up its support for sports activities of young people, as now large employers have to 'get in the game' and contribute.

A provision for a contribution towards the sports activities of an employee’s child has been in effect for several years. Until 2025, this contribution could have been voluntarily provided by any employer to an employee who requested it, provided they had been in continuous employment with the employer for at least 24 months, had a child under the age of 18 who held permanent or similar residence in Slovakia, and was a member of a registered sports organization. The contribution could have been granted up to a maximum of 55% of the employee’s related eligible expenses, or 255 EUR per calendar year.

Employers with more than 49 employees will now be legally required to provide this contribution, if an employee who meets the legal criteria requests it. As for the extent to which the employer is obliged to provide the contribution, the aforementioned maximum of 55 % of the employee’s related eligible expenses, or 255 EUR per calendar year, applies.

Employers with fewer than 50 employees, may still voluntarily provide the contribution, provided that the previously mentioned legal criteria and the maximum extent of the contribution are adhered to.

From a tax perspective, the contribution for the sports activities of an employee’s child, whether provided voluntarily or as a requirement, remains exempt from income tax and social security contributions for the employee, while the employer is entitled to include it as part of their tax-deductible expenses. This means, in effect, that, provided all legally prescribed requirements are met, the employee does not pay tax or social security contributions on the received contribution for the sports activities of their child, while its provision reduces the employer's taxable income.

By Mgr. David Benčat

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