{"id":2088,"date":"2019-01-10T10:12:53","date_gmt":"2019-01-10T08:12:53","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=2088"},"modified":"2021-08-11T13:20:17","modified_gmt":"2021-08-11T11:20:17","slug":"rekreacne-poukazy","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/rekreacne-poukazy\/","title":{"rendered":"Recreational vouchers"},"content":{"rendered":"<p><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-2089\" src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2019\/01\/poukazy-300x146.jpg\" alt=\"\" width=\"300\" height=\"146\" srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2019\/01\/poukazy-300x146.jpg 300w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2019\/01\/poukazy.jpg 632w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>The amended Labour Code introduced a new obligation for employers in the form of providing recreational vouchers and recreation allowances. An employer with more than 49 employees shall be obliged to provide employees who have been employed for at least 24 consecutive months and upon their request, with a recreation allowance of 55% of eligible costs, up to a total of \u20ac275 per calendar year. This means that an employee spends \u20ac500 or more a year in recreation, the employer shall contribute up to a maximum of \u20ac275. If an employee spends less than \u20ac500 on recreation, the employer shall provide a contribution up to 55% of the eligible costs.<\/p>\n<p style=\"text-align: justify;\">The amended Income Tax Act states that if specific conditions are met as laid down in the Labour Code, the provided recreation allowance shall be considered as the employee\u2019s income exempt from tax and will likewise be accepted as a tax-deductible expenditure for the employer.<\/p>\n<p style=\"text-align: justify;\">A recreation voucher is a special means of payment issued by a limited provider that may be used in Slovakia with service providers in a contractual relationship with the limited provider issuing the recreation vouchers.<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The amended Labour Code introduced a new obligation for employers in the form of providing recreational vouchers and recreation allowances. An employer with more than 49 employees shall be obliged to provide employees who have been employed for at least 24 consecutive months and upon their request, with a recreation allowance of 55% of eligible&hellip;<\/p>\n","protected":false},"author":1,"featured_media":2089,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[25,9],"tags":[],"class_list":{"0":"post-2088","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-25","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Recreational vouchers  - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/en\/rekreacne-poukazy\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Rekrea\u010dn\u00e9 poukazy [:en]Recreational vouchers [:de]Erholungsgutscheine[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"The amended Labour Code introduced a new obligation for employers in the form of providing recreational vouchers and recreation allowances. An employer with more than 49 employees shall be obliged to provide employees who have been employed for at least 24 consecutive months and upon their request, with a recreation allowance of 55% of eligible&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/en\/rekreacne-poukazy\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2019-01-10T08:12:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-11T11:20:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2019\/01\/poukazy.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"632\" \/>\n\t<meta property=\"og:image:height\" content=\"307\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"dan103065\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/en\/rekreacne-poukazy\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/en\/rekreacne-poukazy\/\",\"name\":\"[:sk]Rekrea\u010dn\u00e9 poukazy [:en]Recreational vouchers [:de]Erholungsgutscheine[:] - Moore BDR s. r. o.\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/en\/rekreacne-poukazy\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/en\/rekreacne-poukazy\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2019\/01\/poukazy.jpg\",\"datePublished\":\"2019-01-10T08:12:53+00:00\",\"dateModified\":\"2021-08-11T11:20:17+00:00\",\"author\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/en\/rekreacne-poukazy\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.moore-bdr.sk\/en\/rekreacne-poukazy\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.moore-bdr.sk\/en\/rekreacne-poukazy\/#primaryimage\",\"url\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2019\/01\/poukazy.jpg\",\"contentUrl\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2019\/01\/poukazy.jpg\",\"width\":632,\"height\":307},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.moore-bdr.sk\/en\/rekreacne-poukazy\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Domovsk\u00e1 str\u00e1nka\",\"item\":\"https:\/\/www.moore-bdr.sk\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Recreational vouchers\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#website\",\"url\":\"https:\/\/www.moore-bdr.sk\/\",\"name\":\"Moore BDR s. r. o.\",\"description\":\"Na\u0161e portf\u00f3lio zah\u0155\u0148a: audit \u00fa\u010dtovn\u00edctva, da\u0148ov\u00e9 poradenstvo, f\u00fazie, akviz\u00edcie, Due diligence, Bratislava, Bansk\u00e1 Bystrica\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.moore-bdr.sk\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841\",\"name\":\"dan103065\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g\",\"caption\":\"dan103065\"},\"url\":\"https:\/\/www.moore-bdr.sk\/en\/author\/dan103065\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:sk]Rekrea\u010dn\u00e9 poukazy [:en]Recreational vouchers [:de]Erholungsgutscheine[:] - Moore BDR s. r. o.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moore-bdr.sk\/en\/rekreacne-poukazy\/","og_locale":"en_US","og_type":"article","og_title":"[:sk]Rekrea\u010dn\u00e9 poukazy [:en]Recreational vouchers [:de]Erholungsgutscheine[:] - Moore BDR s. r. o.","og_description":"The amended Labour Code introduced a new obligation for employers in the form of providing recreational vouchers and recreation allowances. 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