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:
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.
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