Slovakia: New meal allowance amounts effective 1 January 2023
Amounts of meal allowances are amended for the third time and are effective 1 January 2023
Amounts of meal allowances are amended for the third time
A decree of the Ministry of Labor, Social Affairs and Family published on 7 December 2022 increases the amounts of meal allowances for business trips. The amounts of meal allowances are amended for the third time during this year and are effective 1 January 2023.
The new rates of the meal allowances for business trips are:
- €6.80 for the time period of five to 12 hours
- €10.10 for the time period of over 12 to 18 hours
- €15.30 for the time period of over 18 hours
This change also affects the amounts of meals provided by the employer at the workplace in the form of meal vouchers or financial contribution. The amount of employer’s financial contribution must amount to a minimum of 55% of the meal price and a maximum of 55% of the meal allowance for business trips lasting from five to 12 hours, which beginning 1 January 2023 means the financial contributions must represent €2.81 as a minimum and €3.74 as a maximum. If the employer provides meal vouchers, the value of the meal voucher must amount to a minimum of 75% of the meal allowance for business trips lasting from five to 12 hours, which beginning 1 January 2023 means the meal voucher must be at least €5.10.
Read a December 2022 report prepared by the KPMG member firm in Slovakia
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