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

Čo v článku nájdete:

• A new measure of the Ministry of Labour, Social Affairs and Family of the Slovak Republic, published in the Collection of Laws on 8 August 2022, changes the meal allowance amounts for business trips again from 1 September 2022, as follows:
• From 1 September 2022, the basic compensation for using road motor vehicles on business trips also increases for:

A new measure of the Ministry of Labour, Social Affairs and Family of the Slovak Republic, published in the Collection of Laws on 8 August 2022, changes the meal allowance amounts for business trips again from 1 September 2022, as follows:

Meal allowance amounts had been “frozen” during the COVID-19 pandemic, meaning that they did not change from 1 July 2019 to 30 April 2022. During 2022, they are changing for the second time, based on the mechanism set out in Section 8(1) of Act No. 283/2002 Coll. on travel allowances (based on data from the Statistical Office of the Slovak Republic on the food and non-alcoholic beverage price index in restaurant catering).

From 1 September 2022, the minimum value of a meal voucher under the Labour Code also increases from the original €4.50 to €4.80.

Because the employer’s minimum contribution to meals is set by the Labour Code at 55% of the meal price or meal voucher value, the contribution will increase from €2.48 to €2.64 per day where the employer provides meal vouchers or a financial meal allowance.

For September, an employee must therefore receive either a meal voucher worth at least €4.80 per day (75% of the allowance for a 5–12-hour business trip under the Labour Code) or a financial contribution of at least €2.64 per day, paid in advance by the end of August.

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

• for a self-employed person claiming documented expenses, up to €3.52 for each day worked,
• for an employer, up to €3.52 for each meal provided to an employee per day under the Labour Code,

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

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

• motorcycles and three-wheelers, from €0.059/km to €0.063/km,
• passenger motor vehicles, from €0.213/km to €0.227/km.

The increase in basic motor vehicle compensation is based on Statistical Office data on the price index of items related to operating motor vehicles.

On 25 August 2022, because of the increase in meal allowances for business trips, the Financial Directorate issued new methodological guidance on employee meals (No. 20/DZPaU/2022/MP on the Financial Directorate website). The guidance mainly adjusts the calculations of the individual amounts to reflect the new allowance applicable from 1 September 2022.

Meal allowances for foreign business trips remain unchanged from 1 January 2013 under Measure of the Ministry of Finance of the Slovak Republic No. 401/2012 Coll.

Previous change: Meal allowances and motor vehicle compensation for business trips from 1 May 2022