Update 03.03.2025: We would like to inform you about changes in the amount of a meal allowance in Slovakia, following the published Measure of the Ministry of Labour, Social Affairs, and Family of the Slovak Republic No. 39/2025 Coll. on the amount of meal allowance with effect as of April 1, 2025.

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 in Slovakia for time zones

By the published 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 trip lasting 5 – 12 hours, it shall increase from EUR 8.30 to EUR 8.80,
• for business trip lasting 12 – 18 hours, it shall increase from EUR 12.30 to EUR 13.10,
• for business trip lasting more than 18 hours, it shall increase from EUR 18.40 to EUR 19.50.

Employer’s contribution for meal

The mentioned changes in the amount of meal allowance will affect the employer‘s contribution for meal provided according to the § 152 of Act no. 311/2001 Coll. of the Labour Code, as amended:

• at least 55 % of the food price or the minimum possible value of the meal voucher (EUR 6.60) i.e., EUR 3.63,
• not more than 55 % of the meal allowance provided on a business trip lasting 5 up to 12 hours according to the Travel Allowances Act (EUR 8.80) i.e., EUR 4.84.

The above-mentioned legislative changes may lead to the requirement of the employer to adjust the internal directive regarding employer’s contributions for meal.

Increase in the amount of basic allowance (kilometers fee) from March 1, 2024

The Ministry of Labour, Social Affairs and Family of the Slovak Republic issued also a measure no. 22/2025 which increases the basic compensation for the use of motor vehicles during business trip with effectiveness from March 1, 2025.

The amount of the basic allowance per each 1 km of the journey from March 1, 2025, is:

• two-wheeled vehicles, three-wheeled vehicles and quadricycles EUR 0.080,
• passenger road motor vehicles EUR 0.281.

Increase in the amount of meal allowance and the basic allowance for business trip is provided in § 8 of Act no. 283/2002 Coll. on travel allowances, as amended.

Simona Klučiarová

Senior Associate | Accace Slovakia

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Martina Paprčková

Tax Manager | Accace Slovakia

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