Financing of sport

The Ministry of Tourism and Sport of the Slovak Republic finances sport according to Act No. 440/2015 Coll. on Sport and on Amendments to Certain Acts (hereinafter referred to as the "Sports Act"), and therefore it is not possible to provide funds to any natural or legal person if the latter is not an authorized person to implement one of the statutory purposes. This means that any application for the provision of funds in the field of sport that does not meet the requirements prescribed by law or the Ministry must be rejected by the Ministry without the possibility of deciding on it.

Funding for sport in 2026

Funding for sport in 2025

Financing of sport in 2024

Financing of sports in 2023

Financing of sport in 2022

Contribution to the child's sports activity

With effect from 1 January 2025, the Labour Code regulates the employer's obligation to provide an employee with a contribution to the child's sports activity. There is a legal entitlement to this allowance, the employer provides it obligatorily based on the employee's request. The advantage of the allowance is the fact that it is exempt from tax and levies after meeting the conditions.

  • An employer who employs more than 49 employees is obliged to provide the contribution. However, an employer who employs fewer employees may also provide an employee with a contribution to a child's sports activity under the same conditions and to the same extent.
  • An employee whose employment relationship has been continuous for at least 24 months, even a part-time employee, may apply for a contribution for a child's sports activity. Self-employed persons performing business activities can also claim the contribution in their tax expenses.
  • As in the case of employers covered by the Labour Code , the following procedures apply to employers subject to the following regulations:
    • Act No. 73/1998 Coll. on the Civil Service of Members of the Police Force, the Slovak Information Service, the Prison and Judicial Guard Corps of the Slovak Republic and the Railway Police,
    • Act No. 315/2001 Coll. on the Fire and Rescue Service,
    • Act No. 281/2015 Coll. on the Civil Service of Professional Soldiers,
    • Act No. 55/2017 Coll. on Civil Service,
    • Act No. 35/2019 Coll. on Financial Administration.
  • The amount of the allowance is 55% of the costs incurred, but not more than EUR 275 per calendar year for all children of the employee. For an employee who has an agreed employment relationship for part-time work, the highest amount of the child's sports contribution per calendar year will be reduced in proportion to the shorter working hours.
  • It must be a child who:
    • has reached the age of 18 at most in the calendar year for which the employee applies for a contribution to the child's sports activities,
has been a member of a sports organisation for at least 6 months;has permanent residence or a similar residence in the territory of the Slovak Republic.For the purposes of providing this allowance, the following shall be considered to be the employee's child:
  • the employee's own child,
  • a child entrusted to an employee in foster care on the basis of a court decision;
  • a child entrusted to the employee's care before the court's decision on adoption;
  • or another child living with the employee in the same household.
The employee must apply for the contribution from the employer and submit accounting documents issued by a sports organization registered in the Register of Legal Entities in Sport. These accounting documents must include the name and surname of the employee's child who performs sports activities and the period to which this document relates. The fulfilment of the conditions for the provision of a contribution for a child's sports activity is assessed by the employer. If the conditions are met, the employer will provide the employee with a contribution to the child's sports activity after submitting the document on the next pay date set by the employer for the payment of wages, unless the employer agrees otherwise with the employee.Eligible expenses are proven expenses of the employee for the sports activity of the child with an authorized person, which is exclusively a sports organization registered in the Register of Legal Entities in Sport under the Sports Act, and which ensures the performance of sports activities for the employee's child under the supervision of a professionally qualified sports expert.An employee may apply for a contribution for a child's sports activity for a calendar year only from one employer of his/her choice. An employee of the same employer may also apply for the allowance repeatedly during the calendar year, until the maximum amount of the contribution is exhausted, which can be gradually provided by the employer to his employee in the maximum amount of € 275 per calendar year.As far as the child's parents are concerned, the Labour Code does not provide for the provision of the allowance for only one of the parents, therefore, after meeting the established conditions, both parents may claim the allowance for the same child (e.g. for a different period of the child's sports activity).

More information and examples: Guidance on contributions for children's sports activities from 1.1.2025
List of sports organisations: Sport Information System – Register of Legal Entities

If you have any questions regarding the issue, you can contact Ing. Dárius Siheľský.