Taxes
28 September 2022

New meal and travel allowance amounts are already in effect

Two decrees of the Ministry of Labour, Social Affairs and Family of the Slovak Republic ("MPSVR SR") were published in the Collection of Laws, which increase the amounts of meal allowances and the amounts of basic compensation for the use of motor vehicles on business trips. The amounts of meal and travel allowances are amended for the second time during this year. We provide you an overview of changes effective from September 2022.

Martina Čižmariková
Soňa Vojteková

Two decrees on the increased amounts of the meal allowances as well as the amounts of basic compensation for the use of road motor vehicles on business trips were published in the Collection of Laws on 6 August 2022. As we informed you in our previous Article, new rates of the meal allowances for business trips came into force on 1 September 2022:

  • EUR 6.40 for the time zone 5 to 12 hours,
  • EUR 9.60 for the time zone over 12 to 18 hours,
  • EUR 14.50 for the time zone over 18 hours.

The amount of the basic compensation for each kilometer traveled on a business trip by private vehicle increases as follows:

  • from EUR 0.059 to EUR 0.063 for two-wheeled vehicles and tricycles,
  • from EUR 0.213 to EUR 0.227 for road motor vehicles.

This change also affected the employer's contributions to each of the legal meal forms. It is provided in the same amount, irrespective whether the employees preferred meal vouchers or financial contribution.

In accordance with the Labour Code, higher amounts of meal allowance are automatically reflected in calculation of the new values:

  • the minimum employer contribution / financial contribution increased from EUR 2.48 to EUR 2.64;
  • the maximum employer contribution / financial contribution increased from EUR 3.30 to EUR 3.52;
  • the minimum value of the meal voucher increased from EUR 4.50 to EUR 4.80.

Financial Administration has updated methodological guideline on meal allowance for employees in this respect, you can find it here (available only in Slovak language).

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