After five years of the existence of the recreation allowance, the legislator, in order to intensify the promotion of domestic tourism, is coming up with a major innovation that will require employers to revise their current internal guidelines and rules regarding the provision of this allowance. From the entry into force of the amendment to the Labour Code and the Act on the Promotion of Tourism, i.e. from 1 January 2025, the holiday voucher will be transferable to the employee's parent and the proven expenses of the employee's parent (or the spouse of the employee's parent) will also be eligible expenses, thus increasing the chances that this allowance will be used in the Slovak Republic.
Recreation allowance - what are the conditions?
Let's recall the conditions under which an employee receives the recreation allowance:
- the employer employs 50 or more employees (voluntarily also employers with fewer employees),
- the employee's employment relationship lasts continuously for at least 24 months,
- the employee applies to the employer for a recreation allowance,
- the allowance is in the amount of 55% of the eligible proven expenses, but no more than EUR 275 per calendar year,
- the employee can apply for an allowance from no more than one employer per calendar year.
The employer may grant the recreation allowance in the form of a holiday voucher (which was previously non-transferable to another person, but after the change it will be transferable to the employee's parents) or on proof of eligible expenditure by submitting receipts.
What about the personal data of the employee's parents?
Although the employee's parents do not have an employment relationship with the employer, their personal data will also be processed in connection with the provision of the recreation allowance as a result of the amendment.
Depending on the internal assessment that we can assist employers with, the most likely legal basis for processing the personal data of the employee's parents will be the legitimate interest of the employer or the performance of a legal obligation of the employer. Thus, the employer will not be obliged to obtain explicit consent from the employee's parents for the processing of their data, but will be obliged to comply with the principles of processing personal data as well as the obligations arising from the protection of personal data, including the information obligation towards the employee's parents as data subjects.
Employers should therefore take appropriate measures to ensure compliance with data protection in this context, in particular by updating their documentation. It is recommended that the revised written information on the processing of personal data addressed to the employee's parents is given to the employee when providing vouchers or collecting receipts, and it is advisable to have the receipt of this document acknowledged by the signature of the employee's parents.
However, each employer's circumstances are different, so if you need advice specifically about your case, whether in relation to revising internal recreation allowance guidelines or GDPR documentation, please do not hesitate to contact us.