Decree of the Ministry of Labor, Social Affairs and Family of the Slovak Republic ("MPSVR SR") was published in the Collection of Laws, which increase the amounts of meal allowances. The amounts of meal allowances are amended for the third time during this year and are applicable as of 1 January 2023. To this date also the amendment to the Social Insurance Act into enters into force.
Decree on the increased amounts of the meal allowances was published in the Collection of Laws on 7 December 2022. New rates of the meal allowances for business trips are applicable as of 1 January 2023:
- EUR 6.80 for the time zone 5 to 12 hours,
- EUR 10.10 for the time zone over 12 to 18 hours,
- EUR 15.30 for the time zone over 18 hours.
This change impacts also the amounts of meals provided by the employer at the workplace in the form of meal vouchers or financial contribution. The amount of employer’s financial contribution should amount to minimum of 55% of the meal price and maximum of 55% of the meal allowance for business trips lasting from 5 to 12 hours, i.e. from 1 January 2023, the financial contributions should represent EUR 2.81 as minimum and EUR 3.74 as maximum. If the employer provides meal vouchers, the value of the meal voucher should amount to min. 75% of the meal allowance for business trips lasting from 5 to 12 hours, i.e. the value of meal voucher from 1 January 2023 should be at least EUR 5.10.
In addition to the above, an amendment to the Social Insurance Act (via Act no. 317/2018) enters into force as of 1 January 2023. The amendment “inter alia” introduces a new obligation for employers to keep records of the employee's analytical data. According to the explanatory report the extended recordkeeping serves the purpose of obtaining the so called “big data” for statistics and as of the date of effectiveness the data should be kept for both new and “old” employees. The data collection should be carried out via registration forms (for newly joining employees) as well as through monthly reports submitted to the Social Insurance Agency, comprising the following data:
- numerical code of the place of work according to the statistical code of regions, districts and municipalities,
- arranged extent of working hours,
- number of hours related to the income accounted for the payout for the corresponding month,
- numerical code of the agreed category of work performed.
The recordkeeping of such analytical data will have an impact on increased administrative burden of employers, whereas the absent methodology and specification currently creates a room for questions how to approach the recordkeeping properly. However, we understand that the Social Insurance Agency is currently working on opening the new forms with additional information to the public. We are continuously monitoring the situation and would provide you with any updates once available.
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