27.8._vyziva sportujicich deti_shutterstock_193161017

Allowance for child’s sports activity according to the amendment to Act No. 324/2024 Coll.

3. 12. 2024

Newsletter

bpv BRAUN PARTNERS

The provision of an allowance for an employee’s child’s sporting activity has until now been a voluntary benefit provided by the employer. From 01.01.2025, employers who employ more than 49 employees are obliged to provide this contribution if the employee requests it.

Employers who employ more than 49 employees are obliged to provide such allowance. Employers with fewer employees may continue to make the contribution voluntarily, under the same conditions and to the same extent. The average number of employees is calculated on the basis of the number of employees on the register for the previous calendar year.

The employee is entitled to the allowance if:

– his or her employment with the employer has been continuous for at least 24 months,

– submits a written request for a contribution,

– his/her child has been playing sport for at least 6 months prior to the application in a sports organisation that is entered in the register of legal entities in sport.

If the employee has a part-time employment contract, the maximum amount of the allowance is reduced in proportion to the length of the working time.

The employer is obliged to contribute 55% of the eligible expenses to the employee’s child’s sports activity, up to a maximum of EUR 275 per year in total for all the employee’s children. Employees currently on maternity or parental leave are also entitled to the contribution.

The employee’s income from this contribution is exempt from income tax, the employer can claim these allowances as tax deductable.

This material is for general information on current topics only, it is not advice. It does not take into account any special circumstances, financial situations or special requirements of the addressees. Recipients should therefore always seek appropriate professional services for the information provided. Notwithstanding the careful compilation of this material, bpv Braun Partners, its partners, associates or co-operating solicitors and tax advisers cannot guarantee the accuracy or completeness of the information contained herein and accepts no responsibility for acting or refraining from acting on the basis of the information contained in this material.

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