Tourism Law in Europe

5 materials for the development of tourism in the Slovak Republic and draft proposals for generally binding legislation covering tourism. 19 The most essential source of information about tourism in Slovakia for visitors is provided by the official website slovakiatravel 20 . III. Holiday Allowance and Vouchers for Employees Act no. 347/2018 Coll. amending and supplementing the Tourism Promotion Act and Labour Code 21 , effective from 1 January 2019, brought about dual-purpose instruments that came into effect simultaneously in the area of tourism and labour law. The new regulation introduced holiday allowances and vouchers for employees, providing substantial benefits for some groups of employees and promoting domestic tourism. These instruments are only applicable if the holiday costs of the employee are incurred (the money has been spent, and the voucher used) at the territory of the Slovak Republic. The Labour Code regulates holiday allowance for the employee. The basic conditions for its provision are:  an obliged employer is an employer who employs more than 49 employees. This requirement has been strongly criticised because it creates a strong differentiation on the labour market, concerning benefits to both users and providers 22 ;  an entitled employee is a person who is in an employment relationship with the employer for a continuous period of at least 24 months; and  a holiday allowance amounting to 55% of the eligible expenses, but not exceeding 275 € per calendar year. The entitled expenses are the employee's proven expenses for:  tourism services connected with accommodations for at least two nights in the territory of the Slovak Republic; 19 Source : https://www.mindop.sk/ministry-5191/tourism/tourism ( retrieved on 4 November 2020). 20 Source : https://slovakia.travel/en. 21 Zákon č. 311/2001 Z. z. Zákonník práce v znení neskorších predpisov (The Labour Code as amended). 22 Holiday allowance creates the benefit which the employer has either an obligation or an opportunity to provide to its employees (depending on the number of its employees). The act does not differ between state or privately owned employers, which is a fact that is often and probably rightly criticised. For more information see also: Mészáros, M. Príspevok na rekreáciu zamestnancov. In: KRIŽAN, V. (eds.) Opus laudat artificem. Trnava: Typi Universitatis Tyrnaviensis, spoločné pracovisko Trnavskej univerzity a Vedy, vydavateľstva Slovenskej akadémie vied, 2019. s. 514-526. ISBN 978-80-568-0192-5.