Business travel 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 travel:
- transport expenses in the documented amount,
- accommodation and necessary incidental expenses in the documented amount,
- meal allowance which is entitled by law according to the number of hours spent on a business travel.
Basic compensation for the purpose of travel expenses reimbursement is determined by the Ministry of Labor and Social Affairs of the Czech Republic.
Rates valid from 1 January 2023:
For each calendar day of business travel, the employee belongs allowance in the amount of:
- CZK 129 to CZK 153, if the business travel takes 5-12 hours,
- CZK 196 to CZK 236, if the business travel takes over 12 hours, but no longer than 18 hours,
- CZK 307 to CZK 367, if the business travel takes over 18 hours.
Foreign meal allowance
Decree No 401/2022 Coll. specifies the values of foreign meal allowances in 2023. There has been a change for 25 countries, here mentioning Poland, where the rate has increased to EUR 45 compared to EUR 40 in 2022.
The basic rate for the use of road motor vehicles
The basic rate for 1 km compensation for:
- two-wheeled vehicles and tricycles CZK 1.40,
- motor vehicles CZK 5.20,
The average price of fuel
The average price for one liter of fuel under § 158, paragraph 3, third sentence of the Labour Code is:
- CZK 41.20 for automotive gasoline 95 octane,
- CZK 45.20 for automotive gasoline 98 octane,
- CZK 44.10 for diesel,
- CZK 6.00 for 1 kWh electricity.
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