Ready to send your employees on a business travel from Slovakia? Then you should pay extra attention to compliance. In this infographic we provide a basic overview of definitions, requirements and details to help you better understand the scope of work around traveling for business.
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Definition of business travel
Each employee has their place of work defined in the Slovak employment contract. If the employee performs the agreed work in another place upon the employer’s order, it is considered as travel for business.
Consent for business travel
In case the employment contract does not specify business travel as part of the work, or the business travel concerns work outside the municipality, the employee need to grant consent to the employer.
Duration of business travel
The Slovak legislation does not specify a maximum duration for business travel. In general, they last from them time when the travel begins to the destination, including the work performed by the employee in the given location, and until the time of arrival back to the initial location.
Getting started with posting employees
To begin, the employer should specify in writing (which is non-binding according to the Slovak law):
- The place where the business travel begins
- The travel destination (i.e., the place of work)
- The duration of the business travel
- The place where the business travel ends
- They type of transportation
- Other necessary conditions or details of the business travel
Private vehicle for business travel
The employee can agree in writing with the employer that they will use their own motor vehicle during the business travel. In such cases, the employee is entitled to compensation for the used-up fuel and compensation for every 1km.
Meal allowance for domestic business travel in Slovakia
For each calendar day of the business travel, the employee is entitled to a meal allowance. The amount depends on the duration of the travel, which is divided into time zones:
- First time zone: 5 to 12 hours
- Second time zone: 12 to 18 hours
- Third time zone: over 18 hours
For the allowance, the total hours of work are considered during the whole duration of the business travel.
Meal allowance for business travel abroad
When traveling abroad (i.e., to a destination outside of Slovakia), the right to compensation arises when the employee crosses the border, their plane departs or arrives, or when their ship departs or arrives to the port. The meal allowance may be compensated in euros or foreign currency.
In case the employee visits 2 or more countries within one calendar day, the meal allowance is compensated for the location where they have spent the longest time. If the employee spent the same amount of time in each country, they are entitled to the highest meal allowance.
Again, the amount of meal allowance depends on the duration of the travel, divided into time zones as stated previously.
Reduction of a meal allowance
In case the employer provides meals for the employee, the meal allowance is reduced, or they are not provided at all. The reduction depends on the type of meal:
- 25% reduction when the employer provides breakfast
- 40% reduction when the employer provides lunch
- 35% reduction when the employer provides dinner
This is reduced from the amount of meal allowance for the third time zone, or from the highest agreed amount of allowance.
Advances for meal allowance
For a business travel abroad, the employer can provide the employee with financial means in advance in credits or foreign currency. The amount can be up to 40% of the meal allowance, however, it is subject to taxation.
Advances for business travel compensation
When sent abroad for a business travel, the employee is entitled to advance payment for compensation up to the amount of anticipated compensation. This advance can be provided by check, borrowing company credit card or transfer of money to the employee’s bank account. Based on the destination of travel, the advance compensation can be provided in euros or foreign currency.
Declaration of expenses and refund of payments
Within 15 working days of return to Slovakia, the employee must submit a written document to the employer for the calculation of compensation. The reimbursements must be paid within 10 working days after the date of submission of written document, but no later than the end of the current calendar month.
The employer must reimburse the following items:
- Travel expenses (train ticket, plane ticket, taxi, public transport ticket, etc.)
- Accommodation expenses
- Secondary expenses (e.g., phone fee, internet fee, parking fee, tolls and highway fees, tunnel fees, etc.)
- Travel expenses for trips to visit family (if the business trip lasts more than 7 consecutive calendar days, every week of the month, but maximum one month)
- Commercial insurance and mandatory recommended vaccinations for business travel abroad
The expenses require proof for processing and the compensations are not subject to self-employment tax.