• Home
  • News
  • Change in Meal Allowance Amounts again from 1 September 2024

Change in Meal Allowance Amounts again from 1 September 2024

Jana Kyselová | 16.8.2024 |

In connection with the continuing rise in the prices of meals and non-alcoholic beverages in restaurant catering in the Slovak Republic, the Ministry of Labour, Social Affairs and Family has published a new Measure No. 211/2024 Coll. on meal allowance amounts with effect from 01 September 2024.

In connection with the continuing rise in the prices of meals and non-alcoholic beverages in restaurant catering in the Slovak Republic, the Ministry of Labour, Social Affairs and Family has published a new Measure No. 211/2024 Coll. on meal allowance amounts with effect from 01 September 2024.

The amount of meal allowance during business trips has increased as follows:

  • € 8.30 for a time duration of 5 to 12 hours,
  • € 12.30 for a time duration that is longer than 12 hours capped at 18 hours,
  • € 18.40 for a time duration that is longer than 18 hours.

 

The increase in meal allowance amounts will also have an impact on the statutory staff meal allowance, which is provided for by the Labour Code.

 

Overview of Staff Meal Allowances Starting 1 September 2024

Type of allowance

The lower end

The higher end

How it impacts the employee

Employer's statutory contribution to meal allowances

€ 3.43

4.57

exempt from tax and insurance contributions

Social Fund contribution

No limit given

exempt from tax and insurance contributions

Employer's contribution above the statutory contribution

No limit given

subject to taxes and insurance contributions

 

A meal voucher

According to the Labour Code, the minimum value of a meal voucher is 75% of the meal allowance for work trips lasting between 5 and 12 hours, i.e. € 6.23 with the new changes. It remains the case that an employer may decide to provide a meal voucher of a higher value than that provided for in the Labour Code.

We recommend that the above changes be incorporated into the company's internal guideline governing the conditions for providing meals to employees. Our experts will be happy to help you with the drafting of the internal guidelines.

Related articles

Silvia Hallová | 9.2.2026 | News

Seven changes that the new year has brought to entrepreneurs

The year 2026 brings changes that will affect everyday business practices.…

Silvia Hallová | 6.2.2026 | News

QUESTIONS AND ANSWERS: TAXES AND CONTRIBUTIONS

This year brings consolidation measures that include several changes to taxes…

Branislav Mačuha | 4.2.2026 | News

VAT and cars under the new rules: who is entitled to half…

The change introduces exceptions for certain types of use, but when applying…