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Príspevok na športovú činnosť dieťaťa

Aké podmienky musí splniť dieťa?

S účinnosťou od 1. januára 2025 sa v Zákonníku práce upravuje povinnosť zamestnávateľa poskytnúť zamestnancovi príspevok na športovú činnosť dieťaťa. Na tento príspevok je právny nárok, zamestnávateľ ho poskytne povinne na základe žiadosti zamestnanca. Výhodou príspevku je fakt, že po splnení podmienok je oslobodený od dane a odvodov.
Hlavným cieľom schválenej legislatívnej zmeny je podpora športovania detí a mládeže formou príspevku zamestnávateľa na pomernú úhradu výdavkov, ktoré jeho zamestnanec vynakladá na pravidelnú športovú činnosť svojho dieťaťa.

Aké podmienky musí splniť dieťa?
Musí ísť o dieťa, ktoré

dovŕšilo najviac 18 rokov veku v kalendárnom roku, za ktorý zamestnanec žiada o príspevok na športovú činnosť dieťaťa,
má príslušnosť k športovej organizácii po dobu najmenej 6 mesiacov,
má trvalý pobyt alebo obdobný pobyt na území Slovenskej republiky.
Príspevok na športovú činnosť dieťaťa môže významne podporiť športovanie detí

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WCF

Play-off race heating up in World Junior men's championship

In a session of play that included two games going to an extra end, Scotland defeated United States by 6-5 – with a draw to the four-foot ring by skip Ross Whyte with the very last stone of the game – to carve out their sixth win and stay undefeated at the top-of-the-table.

Battle for play-off positions in full force for junior women's teams

With an 8-1 win over China to record their sixth successive win, defending women's champions Sweden consolidated their position at the top of the rankings in Tuesday afternoon's sixth session of round-robin play at the World Junior Curling Championships 2018.

Significant wins for United States and Switzerland men in Aberdeen

As the men's competition unfolds at the World Junior Curling Championships 2018 – in Aberdeen, Scotland – both United States and Switzerland boosted their play-off hopes with wins in Tuesday morning's fifth round-robin session.

Sweden stay on top as Canada move into clear second place

Defending champions Sweden beat United States by 9-3 in Monday evening's fifth women's round-robin session, to keep their unbeaten record and stay at the top-of-the-table. The Swedes scored three points in each of the fourth and ninth ends to contribute to this victory. In the same session, Canada beat Korea by 7-4, to move into a clear second place, on four wins.

Unbeaten Scotland lead while Norway record first win

Scotland's men beat Russia by 10-3 in Monday afternoon's fourth robin-robin session while Norway's 11-4 victory over Sweden gave them their first victory so far. Other winners in this session were Canada, who beat United States by 4-2; Switzerland, with an 8-3 win over Korea and Germany, who were 8-7 winners over China.

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