Meal allowance change effective from 1 September 2024

Dear clients and partners,

new amounts of meal allowances have been set by the Ministry of Labour and Social Affairs of the Slovak Republic by means of Measure. No. 211/2024 Coll. The new amounts shall apply which came as from 1 September 2024.

According to the Measure, the amounts for meal allowances have changed depending on the length of a domestic business trip as follows:

This change also affects the amount of meal allowance provided to employees at the workplace through meal vouchers or a financial allowance. The financial contribution to employee meals is the same as the amount the employer contributes to the employees‘ meal or meal voucher.

As of 1 September 2024, the minimum value of meal vouchers is, therefore, EUR 6.23 (previously EUR 5.85).

The new amounts for financial contributions, applicable from September 2024 are:

• a minimum of EUR 3.43 (55 % of the minimum value of the meal voucher, which is EUR 6.23)
• a maximum of EUR 4.57 (i.e. 55 % of the meal allowance provided for a business trip between 5 and 12 hours).

In addition, the employer may provide a financial contribution for meals from the social fund, which is not capped.

We would be happy to assist if you need more information.

We for you,

Roman Ponc & Veronika Krejčí