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On September 22, 2023, the Ministry of Labour, Social Affairs and Family of the Slovak Republic has published a new measure on the amount of meal allowance, which will come into effect as of October 1, 2023.
Based on the measure, the amount of the meal allowance increases for individual time zones as compensations for employee send on a business travel, due to the crease of price index of meals and non-alcoholic beverages in a hospitality.
According to the measure of the Ministry of Labour, Social Affairs and Family of the Slovak Republic, the amount of the meal allowance for individual time zones has increased as follows:
Since the proposed changes in the amount of meal allowance came 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:
The above-mentioned legislative changes may result in the need of the employer to adjust internal directives regarding the employer’s contributions for meal.
The Ministry of Labour, Social Affairs and Family of the Slovak Republic has published the measure no. 247/2023 which increases the basic reimbursement for the use of own motor vehicle of the employee on business trip.
The amount of the basic reimbursement for every 1 km of the journey from July 1, 2023, changes as follows:
The increase in meal allowance amounts and basic reimbursement amounts for business trip is established in § 8 par. 1 of Act No. 283/2002 Coll. on Travel Allowances as amended.