On 6 August 2022, the Ministry of Labour and Social Affairs of the Slovak Republic issued a measure that readjusts the amounts of meal allowances and basic compensation for business trips.
As we informed you in our article, the amounts of the meal allowance and basic allowance have already been changed once during the year 2022. The rise in consumer prices has caused the amounts of business travel allowances to be increased again with effect from September 1, 2022, as follows:
- EUR 6.40 for the time duration from 5 to 12 hours
- EUR 9.60 for the time duration over 12 hours and up to 18 hours,
- EUR 14.50 for the time duration over 18 hours.
The amounts of the basic allowance for business travel are increased as follows from September 1, 2022:
- EUR 0.063 single-track vehicles and tricycles,
- EUR 0.227 for passenger road motor vehicles.
The obligation to increase the amounts of the meal allowance and the basic allowance is directly imposed on the Ministry by Article 8 of Act No. 283/2002 on travel allowances, on the basis of data from the Statistical Office on the price index for meals and non-alcoholic beverages in restaurant catering and on the price index for items related to the operation of motor vehicles.
The increase in the amount of the meal allowance will also have an impact on the staff meal allowance, which is provided for by the Labour Code. The employer shall contribute to employees' meals at a minimum of EUR 2.64 (55 % of the minimum possible value of a meal voucher) and at a maximum of 55 % of the meal allowance provided for a working trip of between 5 and 12 hours. As a result of the increase in the amount of the meal allowance, the employer's contribution to the employee's meal allowance will be a maximum of EUR 3.52 (55 % of EUR 6.40). Meals for employees may be further financed by the by the contribution from social fund and the employee's contribution.
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 guideline.