On 1 January 2019, an amendment to the Tourism Promotion Act came into effect, which also amended related laws – especially the Labour Code, the Social Fund Act, and the Income Tax Act.
The obligation to provide a contribution to recreation applies to every employer with 50+ employees (average registered number of staff for the previous calendar year).
Only employees with an employment relationship with the employer of at least 24 consecutive months may receive a contribution to recreation.
An employer is obliged to provide a contribution to recreation in the amount of 55% of eligible expenses, up to a maximum of €275 a calendar year (for a full-time employee).
Eligible expenses include the employee’s expenses for accommodation for a minimum of two nights in Slovakia, catering and other recreation-related services received either by the employee on his own, or with their spouse, child, or other person living with them in a common household.