Important changes to the Travel Allowances Act

In order to increase the predictability of the business environment, Act No. 283/2002 Coll. on Travel Allowances introduced automatic indexation of meal allowance amounts and the amount of basic compensation for the use of a private motor vehicle by employees. Employers and employees will be informed about their increase by publishing a notice in the Collection of Laws of the Slovak Republic in sufficient time, while the increased amounts will be applied from the first day of the third calendar month following the calendar month in which the conditions for their increase will be met.

At the same time, with effect from 01.01.2025, the Act was supplemented and modified with the following, among other things:

• rules on the use of electric vehicles and plug-in hybrid vehicles by employees on business trips, as regards proof and reimbursement of expenses relating to the reimbursement of fuel consumed;
• specification of the calculation of compensation for the use of their own motor vehicle by employees;
• the method of proving the price of the fuel if the fuel is electricity;
• an increase of 10% in the consumption indicated in the vehicle document according to various standards in order to make this consumption more realistic with the actual fuel consumption.