Increase in meal allowances and motor vehicle compensation for business trips from 1 May 2022

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Increase in meal allowances and motor vehicle compensation for business trips from 1 May 2022

A new measure of the Ministry of Labour, Social Affairs and Family of the Slovak Republic changes meal allowance amounts for business trips from 1 May 2022 as follows:

Meal allowance amounts last changed on 1 July 2019 and were therefore “frozen” during the COVID-19 pandemic.

From 1 May 2022, the minimum value of a meal voucher increases from €3.83 to €4.50.

Because the minimum employer contribution to meals is set at 55%, where the employer provides meal vouchers or a financial meal contribution, the contribution increases from €2.11 to €2.48 per day.

An employee must therefore receive for May either a meal voucher worth at least €4.50 per day (75% of the allowance for a 5–12-hour business trip under the Labour Code) or a financial contribution of at least €2.48 per day, paid in advance by the end of April.

This change from 1 May 2022 also affects the maximum amount of tax-deductible expenses:

• for a self-employed person claiming documented expenses, up to €3.30 per day worked,
• for an employer, up to €3.30 for each meal provided per day under the Labour Code,

in both cases a maximum of 55% of the allowance for a 5–12-hour business trip.

From 1 May 2022, the basic compensation for using road motor vehicles on business trips also increases for:

• motorcycles and three-wheelers, from €0.053/km to €0.059/km,
• passenger motor vehicles, from €0.193/km to €0.213/km.