The recreation contribution is mandatorily provided by employers with more than 49 employees, and they can decide whether to provide it in the form of:

  • subsequent reimbursement of vacation costs in Slovakia (with a minimum of 2 overnight stays), i.e., reimbursement of eligible expenses, or
  • through a recreation voucher, with which the employee pays for the stay at a selected provider, i.e., eligible expenses for the stay (with a minimum of 2 overnight stays). However, this voucher is always valid only until the end of the calendar year in which it was issued. If the employee does not use it, it will expire.

Employers with fewer employees can voluntarily decide to provide such a contribution, but it is not their legal obligation.

The amount of the recreation contribution is limited to 55% of eligible expenses, with a maximum of 275 euros per year. So, if 55% of the costs for one employee’s stay exceeds 275 euros, only the mentioned 275 euros will be reimbursed at once, typically in the next pay period.

The recreation contribution can be requested from only one employer in a calendar year.

The recreation contribution (so-called recreation voucher) can also be provided to employees by reimbursing a submitted invoice or receipt from a cash register or e-cash register. What must these documents contain?

1. Invoice for claiming the recreation contribution

The invoice does not have a prescribed form or appearance, but for an invoice to be considered an accounting document, it must contain the particulars according to § 10 of Act No. 431/2002 Coll. on Accounting, as amended (hereinafter referred to as the „Accounting Act“).

The Financial Directorate of the Slovak Republic, in cooperation with the Ministry of Finance of the Slovak Republic, issued guidance
No. 4/DzPaÚ/2019/MÚ on recreation contributions with practical examples (hereinafter referred to as „Guidance on recreation contributions“), which states that when paying out the recreation contribution, the employer should require the employee to submit an accounting document
(e.g., an invoice) that will contain at least the following information:

  • identification data of the recreational stay provider,
  • identification data of the employee to whom the document is issued,
  • document (invoice) number,
  • listing of persons who participated in the recreational stay along with the employee,
  • description of services provided,
  • duration of the recreational stay (stating dates),
  • information about the price of the stay,
  • information about the date of payment for the stay.

Furthermore, according to the Accounting Act, the invoice as an accounting document must also contain:

  • date of issuance of the accounting document (invoice),
  • date of the accounting transaction (if different from the date of issuance).

The employee is obliged to submit the accounting document (i.e., invoice) no later than 30 days after the end of the recreational stay. It should also be noted that the employee only attaches a copy of the accounting document to the contribution request; the original is presented for inspection only if the employer requests it.

SAMPLE OF OUR INVOICE

2. Cash register receipt for claiming the recreation contribution

First of all, according to the Labor Code, the receipt from the cash register or e-cash register (mandatory from 1.7.2019) must contain the name and surname, which must be part of the output data from the electronic cash register or e-cash register. This means that it is not possible to accept as a document for claiming the recreation contribution a receipt from the cash register on which the name and surname of the given employee is handwritten.

SAMPLE OF OUR CASH REGISTER RECEIPT

pokladnicny-vzor

According to the guidance on recreation contributions, if the receipt from the electronic cash register or e-cash register does not include the employee’s designation, such a document serves as a proof of payment, to which the employee attaches another document with the employee’s designation proving eligible expenses (e.g., hotel bill, invoice, etc., note: not a voucher).
A cash register receipt issued by an e-cash register contains at least the following information:

a) VAT ID (if the entrepreneur is a VAT payer),
b) date and time of issuance,
c) designation of goods or services, quantity of goods or scope of services, and assignment of VAT rate,
d) price of goods or services,
e) business name, registered office or place of business of the entrepreneur and point of sale (if different),
f) VAT base (if the entrepreneur is a VAT payer),
g) VAT rate or information about VAT exemption (if the entrepreneur is a VAT payer),
h) VAT amount (if the entrepreneur is a VAT payer),
i) price rounding,
j) total amount of price paid, and
k) other data required by special regulations.
l) organization identification number, if assigned to the entrepreneur,
m) e-cash register code,
n) unique document identifier,
o) readable QR code, serial number,
p) entrepreneur’s verification code and may contain a unique buyer identifier if presented by the buyer before recording the received revenue.

Here too, the employee is obliged to submit the receipt from the electronic cash register or e-cash register no later than 30 days after the end of the recreational stay. Also, when submitting a cash register receipt, the employee provides the employer only with a copy of the receipt from the electronic cash register or e-cash register (the original is shown only at the employer’s request).

In case the employee’s designation is not directly stated on the cash register receipt, the employee is entitled to claim the recreation contribution if they provide a document „Confirmation from the accommodation facility“ from the accommodation facility, which confirms their participation in the recreational stay (stating their name) with this document.

NOTE: These documents, if required by the employer of the accommodated guest, are provided to their employee, and the accommodation facility only fills out and confirms this document. The accommodation facility does not have sample documents/confirmation of stay!

All information contained in this document is taken from the website:
https://www.podnikajte.sk/pracovne-pravo-bozp/rekreacne-poukazy-prispevok-2022

https://www.podnikajte.sk/uctovne-doklady/obsah-faktury-prispevkok-na-rekreaciu

Provider

Business name: Bekor s.r.o.
Legal form: limited liability company
Registered office: Puškinova 700/90, Galanta 924 01

Place of business: AVA Thermalpark Diakovce, Hlavná 847, Diakovce 925 81
Company ID: 36 291 749
VAT ID: SK 202 2165 387
Registration in the Commercial Register: District Court Trnava, section: Sro, file number: 18385/T
(hereinafter referred to as the „Provider“)

issues with effect from 17.6.2021 the following terms and conditions for providing services on the website www.kupaliskodiakovce.sk (hereinafter referred to as „Terms and Conditions“):

Article I – Introductory Provisions

1. The Terms and Conditions apply to every person who enters and uses the website www.kupaliskodiakovce.sk (hereinafter referred to as the „User“).

2. The Terms and Conditions regulate the rights and obligations of the contracting parties arising from the contract for the provision of services on the website www.kupaliskodiakovce.sk, concluded between the Provider and the User, the subject of which is the use of services on the website www.kupaliskodiakovce.sk. If the User does not agree to comply with the Terms and Conditions, they cannot use the services on the website www.kupaliskodiakovce.sk.

3. The use of information, photographs, or any graphic representations on the website www.kupaliskodiakovce.sk is subject to the Terms and Conditions.

4. The data and information provided on the website www.kupaliskodiakovce.sk are informative and are not binding. The Provider bears no responsibility for any potential infection of the information provided on the website www.kupaliskodiakovce.sk by computer viruses.

Article II – Rights and Obligations of the User and the Provider

1. The User confirms that they have read the Terms and Conditions, agree with them, and undertake to comply with them.

2. The User is entitled to use the website www.kupaliskodiakovce.sk only for their personal needs or for the purpose of entering into a legal relationship with the Provider.

3. Texts, photographs, and other graphic elements used on the website www.kupaliskodiakovce.sk are protected by copyright and other legal regulations relating to industrial property. The User may not copy, reproduce, distribute, modify, or otherwise publicly disseminate them without the prior written consent of the Provider.

4. The Provider undertakes to maintain confidentiality about the information and personal data obtained in this way, except in cases where it is obliged to inform third parties (especially law enforcement authorities) about such information or personal data in accordance with applicable legislation.

5. The User undertakes to pay the Provider the price of the ordered services in the required amount and at the required date and time.

6. The Provider bears no responsibility for damages arising in connection with unauthorized use or misuse of the website www.kupaliskodiakovce.sk, in connection with its malfunction, delay in transmission, computer virus attacks, or other failures.

Article III – Procedure for Concluding a Service Provision Contract, Payment Terms

1. If the User is interested in ordering the Provider’s services, the User fills out a reservation form in the reservation system and/or contact form and/or orders services via electronic mail (e-mail). In the reservation and/or contact form, the User is obliged to properly fill in all required data. In the contact form and/or in the text of the e-mail, the User is obliged to state the text of the order. The reservation and contact forms are published on the website www.kupaliskodiakovce.sk.

2. The User sends the order through the completed reservation and/or contact form and/or e-mail to the Provider via the Internet. The delivery of such an order to the Provider is considered a proposal to conclude a service provision contract between the Provider and the User.

3. The Provider undertakes to provide and ensure services to the extent that they are offered in real-time in the reservation system.

4. The displayed rooms and capacities are available and updated in real-time by the Provider.

5. During the stay, the User is only entitled to services that they properly marked and paid in full in the reservation system. For accommodation on a children’s extra bed, it is necessary that additional services are added when booking additional services by the customer.

6. When booking additional services, the User is only entitled to the provision of the number of services that they properly reserved. The decisive factor in this case is the reservation confirmation, which the online reservation system automatically generates in the 3rd step of the reservation for both the Provider and the User. The User has the right to additionally supplement the reservation and extend the reserved services at any time after making the reservation.

7. Services offered on the swimming pool website can be paid by bank transfer, credit card, or proforma invoice.

1. When choosing payment by credit/debit card, the condition for confirming a binding reservation of services is the payment of a deposit of 100% of the price of the ordered services, which are generated by the reservation system during the reservation.

2. When choosing payment by bank transfer to the hotel’s account, the condition for confirming a binding reservation of services is the payment of a deposit of 100% of the price of the ordered services, which are generated by the reservation system during the reservation.

3. When choosing payment by proforma invoice, it is necessary to pay 100% of the proforma invoice amount no later than 4 working days before the start of the stay. For this reason, this payment method can only be used when purchasing at least 4 days before the start of the stay.

8. Payment details are provided on the proforma invoice or in the payment gateway for making a payment by credit/debit card or bank transfer.

9. If the User does not pay the deposit for the stay at the time of reservation or within the specified deadline, the online reservation of services is automatically canceled in full.

10. All payment fees are borne by the User.

11. After paying the full price of the stay, the User will be issued and sent a reservation confirmation by the Provider to their e-mail address.

Article IV – Cancellation of the Service Provision Contract, Cancellation Terms, Refund

In case of cancellation of an already confirmed stay by the customer, the swimming pool always has the right to compensation in the form of a cancellation fee. If the provider has received a deposit from the customer exceeding the amount of the cancellation fee, the swimming pool undertakes to return the remainder of the deposit after deducting the cancellation fee within 14 days of the notification of the stay cancellation.

For stay cancellations:
– 10 days before arrival, a 50% cancellation fee of the total stay price applies
– 4 days or less before arrival, a 100% cancellation fee applies, i.e., the stay is charged in full

Special provisions
In case of voluntary, early departure of the guest from the accommodation (shortening of stay) without a serious reason, the guest is not entitled to a refund for unused services.
In case of cancellation or shortening or non-arrival of the guest’s stay due to illness, death, natural disaster, or severe accident, the client claims the charged cancellation fees through the relevant insurance company if they have travel insurance.
In case of an exceptional, acute cancellation of the stay by the swimming pool, which was caused by force majeure (unforeseen circumstances that are not caused by the hotel’s activities), the swimming pool is not obliged to refund the already paid deposit and may instead offer the guest:
– an alternative reservation at another suitable date

Article V – Personal Data Protection – Information Obligation of the Controller

Basic Information

approaches your personal data responsibly and therefore, in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (hereinafter referred to as „GDPR Regulation“) and Act No. 18/2018 Coll. on Personal Data Protection and on Amendments to Certain Acts (hereinafter referred to as „Act“), as the data subject (natural person whose personal data are processed) on its website, in addition to its identification and contact details and contact details of the responsible person, also provides other necessary information, which can be found in the tabs on the left.

The Controller, in accordance with Article 24 of the GDPR Regulation and Section 31 of the Act, has taken appropriate technical, organizational, personnel, and security measures and guarantees that take into account in particular:

  • o principles of personal data processing, which are lawfulness, fairness and transparency, purpose limitation and compatibility of personal data processing purposes, further minimization of personal data, their pseudonymization and encryption, as well as integrity, confidentiality and availability;
  • on the principles of necessity and proportionality (also applies to the scope and amount of personal data processed, retention period, and access to the data subject’s personal data) of personal data processing with regard to the purpose of the processing operation;
  • on the nature, scope, context, and purpose of the processing operation;
  • on the resilience and recovery of personal data processing systems;
  • on the training of the controller’s authorized persons;
  • on adopting measures for prompt detection of personal data breaches and immediate notification of the supervisory authority and the data protection officer;
  • on adopting measures to ensure correction or deletion of inaccurate data, or the implementation of other rights of the data subject;
  • on risks of varying likelihood and severity for the rights and freedoms of natural persons (especially accidental or unlawful destruction of personal data, loss or alteration of personal data, misuse of personal data – unauthorized access or unauthorized provision, risk assessment with regard to the origin, nature, likelihood and severity of the risk in relation to processing and identification of best practices to mitigate the risk).

Article VI – Final Provisions

1. The Terms and Conditions become effective for the User on the day of using the services of the website www.kupaliskodiakovce.sk by the User.

2. The Terms and Conditions are regulated, issued, and amended exclusively by the Provider.

3. The User declares that they have read the Terms and Conditions and, as a sign of agreement with their content, fills out and sends the reservation and/or contact form and/or email with the aim of using the Provider’s services listed on the website www.kupaliskodiakovce.sk.