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Thanks to the legislation coming into effect from the 1st of January 2019 (in particular, Act no. 91/2010 Coll. on Support of Tourism as amended and the addition of a clause on employees’ recreational allowance to Art. 152 of Labor Code), the employer is provided with new, tax-convenient options to support the recreation and vacation of their employees. The employer can provide their employees with allowances to cover the costs for domestic recreation (accommodation services or packages consisting of at least two nights spent in facilities in the Slovak Republic) or vacation activities (e.g., camps for school children). Close family members are welcomed to spend the recreation together with the employee.

The recreation allowance can be provided by the employer either via "recreational voucher" or by reimbursing the eligible costs for the recreation, while a request of the reimbursement have to be claimed no less than 30 days after the recreation is over.

The application for allowance principle

  • If an employee has worked for a particular employer for at least two years, they can apply for a recreational allowance from their employer.
  • The employer is obliged to grant this application if the company have more than 49 employees.
  • If the employer has 49 and less employees, they may but are not obliged to grant such an application; in that case, the recreational allowance is optional.
  • The employer is not allowed to disadvantage the employees who apply for the allowance, i.e., the allowance cannot be "compensated" by reducing other benefits, bonuses, etc.

About the allowance

  • The cost for the recreation will be max. 500.00 € per a calendar year.
  • 55 % of the costs are paid by the employer, while 45 % of the allowance is paid by the employee (in case of the maximum costs of 500.00 € for the recreation),
  • If the bill for the recreation exceeds 500.00 €, the employer will apply the rule of the maximum amount of the allowance pursuant to the law, i.e., 275.00 € while the rest will be paid by the employee.
  • The allowance is exempt from tax and statutory deductions,
  • In case of part-time positions, the amount of the allowance will be adjusted to the kind of employment.
  • The social fund can be used to cover for the recreational allowance in the amount exceeding the law - the amount of 275.00 €. It is on employer´s decision.


Up Rekrea

Rekrea is a convenient and easy-to-use system, both for employees, employers, and places of acceptance. It combines the elements of a traditional "recreational voucher" with the reimbursement of eligible costs. This enables the client to use their allowance without being limited by the acceptance network.

Thanks to Up Rekrea one can easily use the recreational allowance:

  • by making a payment via QR code either in one’s cellphone or in print,
  • when making on-line bookings and payments at the most favorite websites that provide accommodation services.

Up Rekrea can be used at any business premises that provide services in tourism as follows:

If a particular hotel, guesthouse, chalet or private accommodation facility is not on the list of the facilities that accept payments via QR code, one can pay in any other way (i.e., cash, card) and send us the receipt (via e-mail or directly from the mobile device). We will subsequently provide all the necessary documentation for the employer who can then reimburse the employee for the recreation without undue administrative work.


We offer two alternatives

First alternative - Up Rekrea Komfort

The recreational allowance by way of reimbursement based on receipts:

  • The employee will pay for their recreation themselves and will subsequently be reimbursed by the employer in the amount of 55 % of the costs, but no more than 275.00 € per one calendar year.
  • The allowance administration, from applications to accounting, is done online.

Second alternative - Up Rekrea Kombi

The recreational allowance by way of vouchers and/or reimbursement based on receipts:

  • The employee will pay for their recreation themselves using an online account topped up with a virtual credit of max. 500.00 €.
  • Payments are made via a QR code and a mobile application.
  • If the selected recreational facility does not accept payments via QR code, the employee is entitled to pay for the recreation themselves and will subsequently be reimbursed by the employer in the amount of 55 % of the costs, but no more than 275.00 €.

Up Rekrea advantages

  1. The employee is free to choose their recreational facility (trip, recreation, camp) in the Slovak Republic.
  2. Purpose guarantee: Up Rekrea will guarantee that the recreational allowance is spent in accordance with the law.
  3. Reimbursement by the employer after the recreation. The allowance is paid based on the real costs after the employee returns from the recreation.
  4. Up Rekrea provides a timely and transparent monthly overview of the current allowance taking by entitled employees.
  5. Undue stress- and administration-free: the employer reimburses the employees their allowances within the legal period.

The extent of provided services:

  • Claim assessment: calculation of claims (2 years) and aliquot parts in case of part-time positions
  • Employee administration: online list of employees, data import/export available
  • Allowance taking overview and management: always an up-to-date overview of allowance taking available
  • Data for allowance accounting: monthly
  • Data administration: data on allowance taking is available online
  • + optional management of applications for recreational allowances


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