With the holiday season approaching, more and more employers are addressing the issue of workforce regeneration.
We would like to draw your attention to a summary of the legislative framework on the topic of the employer's contribution to recreation in 2021.

The provision of a contribution for the recreation of employees (Section 152a of Act No. 311/2001 Coll.) Applies to employers who employ more than 49 employees. This obligation arises from the law.

Conditions for entitlement to a recreation allowance and a holiday voucher in 2021
• the employment relationship of the given employee lasts with the employer continuously for 24 months (on the day of the beginning of recreation)
• the employee works on the basis of an employment contract
• the employee is employed by an employer that employs 50 or more employees
• the employee has applied for a holiday voucher allowance
• the employee has submitted the correct accounting documents for recreation

Amount of recreation allowance in 2021
• the recreation allowance is 55% of the eligible recreation expenses, but not more than € 275 per calendar year
• if the employee works part-time, the amount of the recreation allowance is reduced in proportion to the shorter working hours.

Recreation allowance and taxes:
• according to § 5 par. 7 letter b) of Act no. 595/2003 Coll. on tax, the amount of this contribution (max. 275 € per year) is exempt from the payment of taxes and levies to employees and employers

Eligible expenditure on recreation
• tourism services associated with accommodation for at least two nights in the Slovak Republic
• stay package containing accommodation for at least two nights and catering services, or other services related to recreation in the Slovak Republic
• accommodation for at least two nights in the territory of the Slovak Republic, which may include catering services
• organized multi-day activities during school holidays (children's camp) in the territory of the Slovak Republic for the child of an employee attending primary school, or one of the first four years of eight-year grammar schools

An employee is entitled to a recreation allowance even if he / she has participated in recreation for several consecutive nights in several accommodation facilities.

Proven expenditures spent on recreation are also expenditures e.g. for catering services, wellness services, spa and health services, access to the fitness center,, guide services, tickets for cable cars and lifts, entrances to the pools, .. (however, must be related to accommodation and must be part of the accounting document, which states the name of the employee ).

The employer will also provide a contribution for eligible expenses related to the recreation of the employee's family, but recreational expenses must be paid from the employee's account or from the wife's account (unless they have canceled the spouses' joint ownership of the spouses).

Recreation allowance can be provided in two ways:
A. by providing a recreational voucher - the employer hands over the voucher to the employee
B. by overpayment of accounting documents - the employee submits no later than 30 days from the date of the end of recreation

If the employee meets the conditions for the provision of recreation allowance, the employer will pay the employee the allowance in the nearest pay period (unless otherwise agreed).

An employee of the same employer may apply for the allowance repeatedly during the calendar year, until the maximum amount of the allowance is exhausted.
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