Parliament approved recreation vouchers also for parents of employees

An amendment to the Labor Code concerning the extension of the possibilities of applying for recreation vouchers ("Amendment") was approved by the Parliament on 12 June 2024.

Currently, employees and their family members (spouse, own children, children entrusted to the employee for foster care) and also persons living in the same household with the employee (if they go on recreation with the employee) are entitled to the voucher.

As of 1 January 2025, the entitlement to use recreation vouchers will also be extended to the parents of the employee. The Amendment also removes the statutory non-transferability of the voucher in relation to the parents of the employee, which means that the parents of the employee do not necessarily have to go on holiday with the employee but can use the voucher themselves.

The amount of the recreation voucher remains unchanged (i.e. 55% of eligible expenses, but not more than EUR 275 per calendar year), as well as the fact that the recreation voucher is exempt from income tax from the employee's point of view and represents a tax-deductible expense for the employer.