Eligible expenses proven by a single document cannot be split between the parents, therefore in this case only one parent is entitled to the contribution. In such situations, it is recommended that the eligible person issues two documents for different periods (e.g. for the first and second half-year), based on which the contribution could be granted to both parents.

Section 152b of the Labour Code sets out the conditions that must be met for the employer to be able to provide the contribution and, under Section 5(7)(b) of the Income Tax Act, exempt it from tax. It is up to the employer whether they will require the employee to prove that this condition has been met, or whether the employer will verify this themselves. The Information System of Sport is an information system of public administration managed and operated by the Ministry of Tourism and Sport of the Slovak Republic. The Information System of Sport consists of several modules, including the register of legal persons in sport, the register of natural persons in sport and the public portal of the Information System of Sport (the “sports portal”). On the sports portal (sport.iedu.sk), the employer can verify whether the sports organisation is registered in the Information System of Sport. When providing the contribution, the employer is also obliged to verify whether the child has had an affiliation to the sports organisation under a special regulation for at least six months. The employee can prove this condition, for example by a confirmation issued by the eligible person (the document itself states from when the child is affiliated to the sports organisation), or the employer may verify this themselves, for example via the Information System of Sport.

The employer assesses the fulfilment of the conditions for granting the contribution on the day the period to which the document relates begins, which in this case is 1 October 2024 (Q4 2024). Therefore, the employer may (but is not obliged to) provide the contribution to the employee in accordance with Section 152b of the Labour Code as in force until 31 December 2024. If the employer grants the contribution, it is considered to be a contribution for 2024, regardless of the fact that the employee paid the eligible expenses only in 2025.

The trade, which was suspended from March 2024 to the end of 2024, was resumed on 1 January 2025, i.e. within the deadline for filing the tax return for 2024. Due to the suspension of the trade, there was no termination of business under Section 17(9) of the Income Tax Act. This means that as of 1 January 2025 [based on the invoice issued by Tennis Club XY, the taxpayer pays expenses for the sports activity that her son will perform during 2025; therefore, in connection with the second sentence of Section 152b(5) of the Labour Code, fulfilment of the conditions in this case is assessed as of the beginning of 2025, i.e. as of 1 January 2025] the taxpayer has been operating the trade continuously for more than 24 months. Provided that all other conditions set out in the Labour Code and the Income Tax Act are met, the taxpayer will be able to claim expenses for the child’s sports activity in the amount of €275 as tax-deductible expenses for 2025. This applies even though the eligible expenses for the child’s sports activity for 2025 were paid already in 2024. Note: 55% of the eligible expenses under Section 152b of the Labour Code is €440 (55% of €800), but expenses for the child’s sports activity can be claimed as tax-deductible only up to the amount set for employees in Section 152b of the Labour Code, i.e. €275.