[Slovakia] New Meal Allowance Rates from 01.04.2025

As of 01.04.2025, the Ministry of Labour, Social Affairs, and Family of the Slovak Republic will implement Announcement No. 39/2025 Coll. regarding meal allowance rates. This change results in an increase in the meal allowances provided for employees during business trips, as outlined in Act No. 283/2002 Coll. on travel reimbursements.

The meal allowance rates for different time periods are set as follows from 01.04.2025:

• €8.80 – for the time period of 5 to 12 hours
• €13.10 – for the time period of over 12 hours up to 18 hours
• €19.50 – for the time period of over 18 hours

The meal allowance is provided for each calendar day of the business trip, and its amount depends on the duration of the business trip on that day.

Meal Vouchers

Starting 01.04.2025, the minimum value of a meal voucher will be €6.60 (75% of the meal allowance) for a business trip lasting 5 to 12 hours.

The employer is required to contribute at least 55% of the meal price. Since the minimum value of the meal voucher is €6.60, this means the employer’s contribution will be at least €3.63 from 01.04.2025. The maximum employer contribution is capped at 55% of the meal allowance for a business trip lasting 5 to 12 hours, which means the new maximum employer contribution will be €4.84.

Financial Contribution to Meals

The financial contribution to meals must be at least 55% of the minimum value of the meal voucher and no more than 55% of the meal allowance for a business trip lasting 5 to 12 hours. Starting 01.04.2025, this contribution will range from €3.63 to €4.84.

These changes aim to ensure fair and up-to-date conditions for employees during business trips and to support adequate meal provisions during working hours.