Following the published preliminary information to a draft measure of the Ministry of Labour, Social Affairs, and Family of the Slovak Republic on the amount of meal allowance received for business travel (PI/2023/101), we would like to inform you about planned changes in the amount of meal allowance. The consultations shall begin in April 2023.
The purpose of the proposed measure is to increase the amount of the meal allowance for individual time zones as compensations for employee send on a business travel, due to the price index development of meals and non-alcoholic beverages in the hospitality.
Increase in the meal allowance for time zones
By the proposed measure of the Ministry of Labour, Social Affairs and Family of the Slovak Republic, the amount of the meal allowance for individual time zones shall be increased as following:
- for business travel lasting 5 – 12 hours, it shall increase from EUR 6.80 to EUR 7.30,
- for business travel lasting 12 – 18 hours, it shall increase from EUR 10.10 to EUR 10.90,
- for business travel lasting more than 18 hours, it shall increase from EUR 15.30 to EUR 16.40.
Changes in the employer’s contribution for meal
In case the proposed changes in the amount of meal allowance come into the force, the employer‘s contribution for meal provided according to the § 152 of Act no. 311/2001 Coll. of the Labour Code, as amended, would represent:
- at least 55 % of the food price or the minimum possible value of the meal voucher (EUR 5.48) i.e., EUR 3.02,
- not more than 55 % of the meal allowance provided on a business travel lasting 5 up to 12 hours according to the Travel Allowances Act (EUR 7.30) i.e. EUR 4.02.
The above-mentioned legislative changes may lead to the require of the employer to adjust the internal directive regarding employer’s contributions for meal.
Increase in the amount of basic allowance (kilometres fee) from April 1, 2023
The Ministry of Labour, Social Affairs and Family of the Slovak Republic issued a measure no. 88/2023 which increases the basic compensation for the use of motor vehicles during business travel with effectiveness from April 1, 2023.
The amount of the basic allowance per each 1 km of the journey from April 1, 2023, is:
- one-track vehicles and tricycles EUR 0.067,
- passenger road motor vehicles EUR 0.239.
Increase in the amount of meal allowance and the basic allowance for business travel is provided in § 8 par. 1 of Act no. 283/2002 Coll. on travel allowances, as amended.
Email: martina.paprckova@accace.com
Phone: +421 232 553 000
