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:
- 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 trip.
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 20 August 2022:
For each calendar day of business trip, employees are entitled to a meal allowance of:
1. Business sphere:
- Min. CZK 120, if the business trip lasts 5 – 12 hours,
- Min. CZK 181, if the business trip lasts more than 12 hours, but maximum 18 hours,
- Min. CZK 284, if the business trip lasts more than 18 hours.
2. State and contributory sphere:
- CZK 120 – 142, if the business trip lasts 5 – 12 hours,
- CZK 181 – 219, if the business trip lasts more than 12 hours, but maximum 18 hours,
- CZK 284 – 340, if the business trip lasts more than 18 hours.
Foreign meal allowance – rate changes in selected countries
|Country||Currency||Basic rate 2022|
|Democratic Republic of the Congo (Kinshasa)||USD||65|
The basic rate for the use of road motor vehicles
The basic rate for 1 km compensation for:
- two-wheeled vehicles and tricycles CZK 1.30,
- motor vehicles CZK 4.70,
- wagon, bus, tractor CZK 9.40.
The average price of fuel
The average price for one litre of fuel under Section 158 (3) of the Labour Code is:
- CZK 44.50 for automotive gasoline 95 octane,
- CZK 51.40 for automotive gasoline 98 octane,
- CZK 47.10 for diesel,
- CZK 6.00 for electric car (for 1kWh).
If you have any questions, please do not hesitate to contact us. We will be pleased to help you.