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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.
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:
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:
The above-mentioned legislative changes may lead to the requirement of the employer to adjust the internal directive regarding employer’s contributions for meal.
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:
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.
The Ministry of Labour, Social Affairs and Family of the Slovak Republic and the Federal Ministry for Social Affairs, Health, Care and Consumer Protection of the Republic Austria concluded a framework Agreement between Slovakia and Austria regarding application of Article 16 (1) of Regulation (EC) No. 883/2004 in cases of habitual cross-border telework.
Based on this Framework Agreement the employee can remain subject to the social security system of the state where the employer has his registered office or the place of business, provided that the employee carries out cross-border telework from his state of residence which does not exceed 40% of the total working time.
Telework means the work performed at places outside of the employer´s premises or business place where the same work is normally carried out and which can also be performed at other places, in particular at home, using electronic information and communication systems.
The Framework Agreement between Slovakia and Austria is effective from 1 June 2023.
However, please note the multilateral Framework Agreement (effective from July 1, 2023) provides more favorable conditions in case of exemptions for cross-border teleworkers – up to 50 % of the total working time instead of 40 % of the total working time.
The Framework Agreement between Slovakia and Austria applies on employees that:
The Framework Agreement between Slovakia and Austria does not apply on:
In case of any questions related to the social security, please do not hesitate to contact our specialists at .
Ministry of Labour, Social affairs and Family of the Slovak Republic concluded the Framework Agreement related to the application of Article 16 of Regulation (EC) No. 883/2004 in cases of habitual cross-border telework in Slovakia.
Based on this agreement it was stipulated the exemptions from the applicable legislation specified under the Art. 16 (1) of the Regulation (EC) No. 883/2004, which will be provided to the persons – employees with its residence in a signatory State in cases that the cross-border telework in the State of residence is less than 50% of the total working time and the employee can be subject to the social security system in the other signatory State in which the employer has his registered office or place of business. Also, in relation to Austria, with which the Framework Agreement was signed with effect from June 1, 2023, the multilateral Framework Agreement will apply.
As of June 7, 2023, the Framework Agreement has been signed by several countries within the EU, such as Germany, Austria, the Slovak Republic, the Czech Republic, the Netherlands, Belgium, Luxembourg, Liechtenstein, Switzerland, Finland and Norway. It is likely that this list is not definitive and that other EU countries will be added. The Framework Agreement for the countries listed above is effective from July 1, 2023.
The Framework Agreement applies to employees who:
The Framework Agreement does not apply to:
Under the framework agreement, an employee who has fulfilled the above conditions may apply, together with his employer, for a derogation under Article 16 (1) of Regulation 883/2004. In the case of an employer established in the territory of the Slovak Republic, the application must be submitted to the Ministry of Labour, Social Affairs and Family of the Slovak Republic. The application of the Slovak legislation in this case can be requested for a maximum period of 3 years, with the possibility of reapplying again.
Please find below presented example of basic scenario that employers should be aware of.
Mr Peter is a programmer. He works in Slovakia and Austria for a company based in Slovakia. He is living in Austria, from where he performs telework for his Slovak employer 2 days a week (40%) and the remaining 3 days he works from the employer’s office in Slovakia (60%).
As he lives in Austria and meets the requirement that a substantial part of the activity (more than 25% and less than 50%) is carried out in Austria, he is subject to Austrian social security legislation. However, if Mr. Peter wishes to be subject to Austrian social security legislation, he can apply for a exemption under Article 16(1) of Regulation 883/2004 in accordance with the Framework Agreement. In this case, he will submit an application on a structured form to the Ministry of Labour, Social Affairs and Family of the Slovak Republic.
Please note that the above-mentioned example is for discussion purposes only. As the rules are new and variations in the applicability may be experienced in each EU/EEA country a case-by-case assessment should always be made. If a specific commuter case falls outside the scope of the agreement, there are a variety of other solutions that can be looked further into.
In case you employ employees with such a cross-border situation, we will be happy to provide you with consultancy related to the determination of the relevant legislation for social security purposes.
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