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16.12.2024 Labour law

Contributions to a child’s sports activities


Effective from 1 January 2025, the contribution for a child’s sports activity becomes mandatory for employers who employ more than 49 employees. This contribution is a tax expense of the employer pursuant to Section 19(2)(c) point 5 of the Income Tax Act.

An employee who has been employed in an employment relationship that has lasted for at least 24 months continuously is entitled to the allowance. The employee must apply for it and it amounts to 55% of eligible expenses, but not more than 275 euros per calendar year in total for all children of the employee. For an employee who has an agreed part-time employment relationship, the highest amount of the allowance is reduced in proportion to the shorter working hours. The allowance is rounded off in accordance with Section 47 of the Income Tax Act.

Eligible expenses for a child’s sports activities are proven expenses of an employee for a child’s sports activities with an eligible person, which is exclusively a sports organization registered in the register of legal entities in sports according to a special regulation, which ensures that the employee’s child performs sports activities under the supervision of a professionally qualified sports expert, for a maximum period of the calendar year for which the employee requests a contribution for the child’s sports activities.

A child is considered to be the employee’s own child, a child entrusted to the employee for foster care based on a court decision, a child entrusted to the employee for care prior to a court decision on adoption, or another child living with the employee in a common household, who has reached the age of 18 in the calendar year for which the employee is applying for a contribution for the child’s sports activities, and is a person with affiliation to a sports organization under a special regulation for at least 6 months.

The employee proves expenses to the employer by submitting documents issued by the sports organization within 30 days from the date of issue.

The document must include the name and surname of the child who is engaged in sports activities and the period covered by the document. As for parents, the Labour Code does not provide for the provision of a contribution for a child’s sports activities for only one of the parents, therefore, after meeting the established conditions, both parents may claim a contribution for sports activities for the same child. The employer is not obliged to check whether the other parent is claiming the stated contribution for the same child. Only one of the child’s parents may claim the contribution based on one issued document of payment of eligible expenses. This means that demonstrably paid eligible expenses according to one document cannot be divided between the parents.


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