One of the employer’s obligations under Section 6, paragraph 3, letter b of Act No. 124/2006 Coll. on Occupational Health and Safety is to ensure a drinking regime for employees at the workplace.

The employer is obliged to provide free of charge:

• provide employees with a drinking regime if this is necessary to protect their life or health

There is also guidance on the issue of drinking regime in Section 7 of the Decree of the Ministry of Health No. 99/2016 Coll. on details on health protection against heat and cold stress at work.

In case of heat stress, the drinking regime is implemented by replenishing the body with sufficient quantities of fluids and minerals lost at work.

In the event of heat stress, the employer shall provide the employee, at the employee’s expense, with drinking water at the place of work or at another suitable place designated by the employer’s internal rules.

The employer shall provide:

• in the case of heat stress, by means of a drinking regime, replacement of at least 70 % of the fluids lost during the working shift through perspiration and respiration; the minimum amount of fluids to be provided by the employer to the employee is set out in Annex 4 to the relevant Ordinance
• if the ambient temperature is 4 °C or below, at least half a litre of hot drink during the working shift.

An overview of some suitable protective drinks: 

(a) cold drinks (approximately 15 °C) 
     – drinking water 
     – herbal teas, fruit teas, juices 
     – suitable mineral waters with a Na content of up to 100mg/l (chloride-carbonate to bicarbonate-chloride, chloridosodium, bicarbonate acids)  
     – soda water in quantities of 2 litres per person per shift in total, i.e. including soda water included in refreshment drinks where appropriate 
(b) lukewarm beverage (approximately 22 °C) 
(c) chilled drinks (suitable as refreshments) 
     – suitable table mineral waters 
     – soda water with suitable syrup 
(d) a hot drink (the exact temperature range is not prescribed) 
     – tea (especially for work with heat load in humid environments).

The employer’s costs of providing a drinking regime for its employees in accordance with the conditions laid down in the OSH Act is a tax expenditure under section 19(2)(c)(1) of the Income Tax Act. 

The amount of fluids lost through perspiration and respiration while working in abnormal working conditions is calculated in accordance with Annex 4 to the relevant Ordinance.

Source:

Act No 124/2006 Coll. on occupational safety and health.
Decree of the Ministry of Health of the Slovak Republic No. 99/2016 Coll. on details on health protection against heat and cold stress at work.
Labour Inspectorate