28.09.2023 Labour law

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

From 1st 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:

Duration of business tripMeals from 1.6.2023 to 30.9.2023Meals from 1 October 2023
5 – 12 hours€7.30€7.80
12 – 18 hours€10.90€11.60
18 or more hours€16.40€17.40

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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