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Child Tax Bonus (27.2.2026)
Child Tax Bonus (27.2.2026)
What’s New in Payroll delivers a clear overview of current legislative changes, employer obligations, and practical payroll updates - straightforward, easy to understand, and without unnecessary theory.
Child Tax Bonus – a simple benefit? Not at all.
The child tax bonus is an attractive tool for reducing personal income tax under the Income Tax Act. In practice, however, most questions do not arise in “standard” cases, but rather in specific or non-routine situations. What should you watch out for?
Multiple eligible persons
Only one person may claim the child tax bonus for the same month.
If both parents meet the conditions, they must agree who will claim the entitlement and for which period/months.
If they have more than one child, they cannot split the children between themselves for the same month.
Divorced parents and sole vs. joint custody
What matters is with whom the child lives in a shared household and how custody has been determined by the court.
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In the case of sole custody, only the parent to whom the child has been entrusted is entitled to claim the bonus.
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In the case of joint custody, parents may combine their claims based on mutual agreement (e.g. part of the year one parent, part of the year the other).
However, for any given month, only one parent may claim the bonus.
If divorced parents cannot reach an agreement, the mother has priority.
Income taxed abroad
What matters is not where the income originates, but where it is taxable (i.e. where tax is actually paid).
If at least 90% of all taxable income is taxed in Slovakia, the entitlement arises and may be claimed – this applies to both residents and non-residents.
The total taxable income includes all income on which tax was paid in Slovakia or abroad, except for income that is tax-exempt or not subject to tax in either jurisdiction.
Low – or conversely high – income
The entitlement arises only if taxable income from employment or business activities is achieved. However, it is limited by a maximum tax base threshold (cap).
The decisive factor is total annual income.
At the annual reconciliation stage, there may be an unpleasant surprise – since last year, there is an obligation to repay any difference between the bonus already granted and paid during the year and the final annual entitlement.
If annual income is too low (e.g. long-term sick leave, parental leave, part-time work), the entitlement will arise only to a limited extent.
A possible solution may be to include the partial tax base of another eligible person (the other parent), provided they meet the conditions.
If annual income is too high, the cap may be reached or exceeded even with a standard monthly salary, especially if annual bonuses are paid. In such cases, the child tax bonus may be reduced or may not arise at all.
It may therefore be worth considering having the parent with the lower income claim the bonus. If both parents have high income, the bonus may at best be reduced – at worst, neither parent will be entitled to it.
Are you confident everything is set up correctly?
We’ll walk you through what needs to be adjusted to help you avoid errors.
Schedule a consultation and verify your setupConclusion
The child tax bonus is not an automatic entitlement. Its correct application depends on multiple cumulative conditions, and most errors occur in non-standard cases.
If you are dealing with a specific situation, it is advisable to verify the conditions in advance – the annual calculation may result in an unwelcome adjustment.
If you are interested in payroll or accounting advisory services, please do not hesitate to contact us via the attached form. We will be happy to get in touch with you promptly.