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Business trip according to the Czech Labor Code means a limited period for which the employer instructs his employee to work away from his agreed place of work performance.
An employer shall reimburse to his employee on a business trip:
Basic compensation for the purpose of travel reimbursement in the Czech Republic is determined by the Ministry of Labor and Social Affairs of the Czech Republic.
Rates valid from 1 January 2024:
Employees who are sent by the employer:
are entitled to travel reimbursements from their employer. The amount of travel allowances is announced every year by a decree of the Ministry of Labour and Social Affairs.
The 2024 Decree increases the per diems rates for the non-business sector as follows:
The following minimum amounts are set for the business sector:
These amounts are minimal, i.e. the employer can reimburse the employee any higher amount, but on the employee’s side, in that case, it will be taxable income subject to income tax and social security and health insurance premiums.
In the event that an employee is provided with free food on a business trip, the amount of the per diems is reduced by:
And the right to per diems ceases completely if the employee receives two free meals during a business trip of up to 12 hours, and three free meals between 12 and 18 hours.
The right to per diems during foreign business trips is further described in the Labor Code. Travel allowance rates change annually to ensure that posted workers are adequately compensated financially, taking into account price differences in each country.
For the year 2024, the basic rates of per diems for foreign business trips are determined by Decree No. 341/2023 Coll. The rates are increasing in 22 countries, below are the per diems rates for the selected states for 2024:
An employee is entitled to the full amount of per diems if he spends more than 18 hours outside the territory of the Czech Republic within a calendar day. If he spends 12-18 hours outside the territory of the Czech Republic, he is entitled to 2/3 of the foreign meal allowance. If he spends 12 hours or less, but at least 1 hour, outside the territory of the Czech Republic, he is entitled to 1/3 of the foreign meal allowance.
These amounts are reduced if the employee is provided with free meals during a foreign business trip, by the value of:
The Decree for the year 2024 further increases compensation for the use of one’s own vehicle. The basic compensation for 1 km of travel amounts to:
The employee is also entitled to fuel reimbursement, either according to the price actually paid or according to the average price determined by the Decree:
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