Important changes to Travel Allowances

Basic mileage allowance

For purposes of business trips the employee may agree in writing with the employer to use his own motor vehicle (e.g. an own car or a borrowed car).

For such use, the employee is entitled to the following travel allowances:

• the basic mileage allowance applicable to a passenger road motor vehicle for each 1 km of travel,
• reimbursement for fuel consumed.

From March 2025, there has been an increase in the basic mileage allowance for passenger road motor vehicles, single-track vehicles and tricycles used for business travel.

The above changes must be taken into account when calculating travel allowances for business trips from March 2025 onwards.

Meal allowances

From April 2025, the amount of meal allowances will change again. The new meal allowance amounts are regulated in the Notice of the Ministry of Labour, Social Affairs and Family of the Slovak Republic No. 39/2025 Coll. with effect from 01 April 2025.

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

• 8.80 € for a time duration of 5 to 12 hours,
• 13.10 € for a time duration that is longer than 12 hours capped at 18 hours,
• 19.50 € for a time duration that is longer than 18 hours.

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

Overview of staff catering allowances with effect from 1 April 2025

Meal voucher

The new minimum value of a meal voucher that an employer may provide to its employees as part of the provision of meals under the Labour Code is 6.60 €, i.e. 75% of 8.80 €,, i.e. the meal voucher for domestic business trips lasting between 5 and 12 hours. It remains the case that the 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.