SK: Employer contribution to a child's sporting activity – how to handle it in EOS

What the legislation says

The contribution towards a child’s sporting activity is governed by Section 152b of the Slovak Labour Code (Act No. 311/2001 Coll.). In short:

• An employer with more than 49 employees is obliged to provide the contribution at the employee’s request; smaller employers may provide it voluntarily under the same conditions.

• The contribution amounts to 55 % of eligible expenses, at most €275 per calendar year in total for all of the employee’s children.

• The employee must have been with the employer continuously for at least 24 months and can request the contribution from only one employer.

• The child must be under 18 years of age and must have been for at least 6 months a person affiliated with a sports organization (e.g. through membership).

• Eligible expenses must be evidenced by a document issued by a sports organization entered in the register of legal entities in sport.

The law does state what the document has to contain, but every employer may require documents with slightly different content – so a single universal form cannot be created. We have therefore prepared it as a combination of three documents, which together satisfy every employer:

1. Confirmation of payment – generated directly from EOS, including the organization’s stamp and signature and identification of both the child (member) and the parent (legal representative).

2. Confirmation of membership – generated directly from EOS, with all the necessary details.

3. Application for the contribution – a form for the employer – we have created it for you and it is available further down in this article.

For administrators: what to set up

1. Create payments with instalments

• Use exclusively payments with instalments. When creating a payment group, choose the due-date type instalments – you fill in the total amount, the number of payments and the due date of the last one; the amount of the individual instalments is calculated automatically. The member will then have, for the whole season, one payment and one confirmation of payment for it – not twelve separate confirmations.

• State the year, season or period in the payment group name – e.g. Membership fees 2026 or Season 2025/2026. It must be clear from the confirmation which period the payment covers.

• Use the Payment purpose field for a closer specification including an explicit from–to period – e.g. Membership fee for the child’s sporting activity – floorball, 1 Jan 2026 – 31 Dec 2026. The payment purpose is carried over into the final confirmation of payment.

The period is a key piece of information. The employer assesses whether the conditions are met (24 months of employment, 6 months of the child’s membership) as at the first day of the period to which the document relates – and the period also determines which calendar year the contribution belongs to. The employer cannot accept a document without a stated period; the contribution could not be exempted from tax. State the period explicitly, ideally with from–to dates. For seasons that cross the end of the year (e.g. 2025/2026) bear in mind that the conditions are assessed as at the start of the period.

Did a member join during the year? Do not put them into the year-long payment group. For the group of such members who joined for the same period, create a separate payment group with a period corresponding to reality – e.g. Membership fee – floorball, 1 Jun 2026 – 31 Dec 2026 – and with a number of instalments matching the rest of the period (e.g. 7 instalments June–December). The Payment purpose field is set at payment group level, so members with a different period need their own group. The period on the confirmation must correspond to the period in which the child actually carries out and pays for the sporting activity – otherwise the employer may not accept the document.

Bear in mind, too, that the child must have been a member of the sports organization for at least 6 months as at the first day of the period on the document. For newly joined members, the parent can therefore usually request the contribution only for a period starting after six months of membership – a document issued earlier will be rejected by the employer regardless of its content. All the more reason to have the membership date filled in correctly (see the section Check the membership dates).

Do you also issue invoices from an accounting system alongside EOS? Watch out for the difference between the invoice number and the payment reference. By law the invoice number has one continuous number sequence – do not adapt that to EOS. However, the parent actually paid under the payment reference from EOS and the employer needs to match the confirmation from EOS with your invoice.

On the invoice, therefore, state the payment reference from EOS under which the parent paid – either directly in the payment reference field (the invoice number then stays within your accounting sequence), or – if your accounting system does not allow a VS different from the invoice number – as a note in the invoice text: “The payment was made under VS 26001 according to the internal club system EOS.”

Tip: You can adapt the format of payment references in EOS using your own number sequences (Settings > Number sequences) – for example so that it matches the conventions of your accounting (prefix, year, index). The change takes effect only for newly generated payments.

2. Turn on the confirmation of membership

1. Go to Settings > Member types > Member type detail > Edit member type.

2. Set active member.

3. Tick Allow the member to download the confirmation of membership.

Members will then download the confirmation themselves – on the My overview screen or directly in the mobile app.

3. Check the membership dates

The confirmation of membership states the date from which the child has been a member of the organization. If you do not have the membership date filled in for the member, the confirmation automatically uses the date the record was created in EOS – that is, the date of first registration in the platform.

For clubs that started using EOS recently, the confirmation may therefore show a membership shorter than 6 months – and the employer will reject the application even though the child has been a member of the club for years. The condition of affiliation with a sports organization for at least 6 months would thus not be evidenced.

You set the correct membership dates from (or to) :

• individually – in the member detail in the Members module,

• in bulk – in the member list select the members and use the bulk action Set membership dates.

Are you starting with EOS and still going to import your membership base? You can fill in the membership date from right during the bulk member import – you just need to prepare it as a column in the import file. You will then have the correct dates from day one, without any additional editing.

4. Check the organization’s stamp

Your club’s stamp with a signature is automatically inserted into the confirmations. If you do not have it uploaded in the system, you do that in your platform settings.

5. Inform members/parents

Send parents this link with instructions on how to proceed:
https://help.eos.cz/sk/articles/264-prispevok-zamestnavatela-na-sportovu-cinnost-dietata-ako-na-to-v-eos#heading-7-pre-lenov-a-rodi-ov-ako-z-ska-doklady

Do not generate confirmations of payment for parents in the administration – a confirmation generated by an administrator does not contain the “Generated for” item (the parent’s identification), which the employer needs. Guide parents to download it themselves under their own representative access. At the same time, check that the children’s representatives have their own active access to the platform – without it they will not download the documents.

For members and parents: how to obtain the documents

1. Download the confirmation of payment

• From the My overview screen go to the Member profile and open the Payments tab. It works the same way in the EOS mobile app.

• For a paid payment, download the confirmation of payment – the PDF automatically contains the organization’s stamp with a signature, nothing else needs to be arranged.

• Typically you only need one confirmation – for example for the membership fees for the given year paid in twelve parts (each month = one instalment). The confirmation covers all the paid instalments of the given payment.

• Optional: If the employer also requires a breakdown of all the payments within the payment – including future, not yet paid instalments – download the Payment details in PDF for the given payment and attach it to the application.

Download the confirmation while logged in under your own parent/representative account, not through the child’s access. Only then will the confirmation contain the item “Generated for” with your name in the header – the employer will recognize from it that the document belongs to you as the employee (the child often has a different surname). If you download the confirmation through the child’s access, or the club administrator generates it for you in the administration, the parent’s name is missing from the confirmation and the accountant/HR officer may not be able to assign it.

You will find detailed instructions on how to download the confirmation of payment in this article.

2. Download the confirmation of membership

On the My overview screen or in the mobile app, download the confirmation of membership with all the details the employer needs – including the date from which the child has been a member of the organization.

If the membership date on the confirmation does not correspond to reality (it shows, for example, only the date the club registered in EOS), contact the club administrator – they can fill the membership dates in.

3. Fill in the application for the employer

Download the application, fill it in and submit it to the employer together with both confirmations.

Summary – what you submit to the employer

• Confirmation of payment – EOS: Member profile → Payments (or the mobile app)

• Confirmation of membership – EOS: My overview (or the mobile app)

• Application for the contribution – attachment to this article

• Payment schedule (optional) – EOS: Payment details in PDF