[Slovakia] Increase in meal allowance from 1st of October 2023

From 1^st of October 2023, the meal allowance will increase. It is yet another increase this year. During the last year and half, the food allowance has been increased five times – in January, June and October 2023 and in May and September 2022.

The increase derives from the domestic meal allowance for a business trip as follows:

Based on this, the following amounts will apply:

• the maximum contribution of the employer according to the Labor Code will be 4.29 €,
• the minimum contribution of the employer who provide meal voucher / financial contribution for meals will be 3.22 €,
• the minimum value of the meal voucher will be €5.85.

According to the Labor Code, the employer is obliged to provide the employee with a meal allowance:

• at least 55% of the price of the meal,
• for each meal up to 55% of the meal provided during a business trip lasting 5-12 hours.

The employer can cover part of the price of the meal with a contribution from the social fund, without a limit.

If the employer provides employees with a financial allowance for meals, its amount will be the same as the amount the employer contributes for food or a tour ticket :

• €3.22 minimum amount of financial contribution
• €4.29 maximum amount of financial contribution

The meal allowance for self-employed persons will also change, from 1.10. 2023 self-employed people can claim tax expenses in the amount of €4.29 per day worked (until September 30, 2023 this amount was €4.02).

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