The Ministry of Labour, Social Affairs and Family of the Slovak Republic has published new amounts of meal allowances, which came into force on September 1 2024. These amounts apply according to the duration of a business trip:
- 8,30€ for a period of 5 to 12 hours,
- 12,30€ for a period exceeding 12 hours but not exceeding 18 hours,
- 18,40€ for a period exceeding 18 hours.
According to the National Labour Inspectorate and the Financial Administration of the Slovak Republic, this increase in meal allowances for domestic business trips simultaneously raises an employer's contribution to employee meal expenses in accordance with the Labour Code.
The amount of an employer's contribution to meal expenses must correspond to at least 55% of the meal price and a maximum of 55% of the meal allowance provided for a business trip lasting 5 to 12 hours, as stipulated by the Act on Travel Allowances, which amounts to:
- from 01.09.2024, a maximum contribution of 4,57€ (i.e., 55% of 8,30€).
If an employer provides meals in the form of meal vouchers, the value of such vouchers must be at least 75% of the meal allowance for a business trip lasting 5 to 12 hours, as specified by the Act on Travel Allowances. Therefore, from 01.09.2024, the minimum value of meal vouchers must be 6,23€.
The new measure replaces previous provisions from 2023 and responds to current price developments.
From September 1, 2024, the meal allowance for a business trip lasting 5 to 12 hours is 8,30€. The minimum value of meal vouchers provided by employers is 6,23€.
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