Minimum subsistence level and children’s summer activities
Subsistence minimum and summer activities for employees' children
The summer of 2025 brings several significant changes in the area of wages and employee benefits. Here is a brief overview of the changes and practical recommendations for your company.
Subsistence minimum from July 1, 2025, and impact on wages
New minimum subsistence amounts validfrom July 1, 2025 to June 30, 2026:
First adult (ZM1): €284.13
Additional adult (ZM2): €198.22
Dependent or non-dependent minor child (ZM3): €129.74
The increase compared to the previous period is 3.7% on average.
Impacts on wages and related variables
The change mainly affects the calculation of the non-taxable portion of the tax base, the amount of the tax bonus, enforcement deductions, the provision of material need benefits, and also the threshold for early retirement (1.6× the minimum subsistence level = €454.70).
Contribution to a child's sporting activities
Basic overview:
From January 1, 2025, a contribution has been established whereby employers (with more than 49 employees) are required to provide employees with a maximum of €275 per year for all of their children after 24 months of continuous employment, based on proven expenses.
An employer with fewer than 50 employees may provide the contribution voluntarily under the same conditions.
Conditions of provision:
- The application must be submitted by the employee via the NISA application (developed in cooperation with eltab.digital).
- The employee shall provide documents issued by a sports organization registered in the official register (including the child’s name, period, and amount of expenses).
- Maximum age of the child: 18 years in the given calendar year; the child must be a member of the sports organization for at least 6 months.
Contribution to camps as part of a recreation voucher
Basic conditions:
The recreation voucher allows you to reimburse 55% of eligible expenses, up to a maximum of €275 per year.
From January 1, 2020, it is now possible to use vouchers for summer holiday camps and day recreation events for employees' children in Slovakia.
Conditions of provision:
- It must be an organized multi-day stay or a day camp for the employee’s child, taking place during the school holidays.
- The employee shall submit an invoice and proof of payment issued in their name.
- The application must include confirmation of payment (in the case of payment by bank transfer or card, the confirmation is represented by the employee’s online banking transaction statement).
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