From 1 March 2025, employees will get an extra benefit for using a private car on business trips
The basic allowance for the use of a private motor vehicle for a business trip compensates employees for the common costs associated with the use of the vehicle, such as wear and tear, minor repairs and maintenance, washing, compulsory or accident insurance, or other expenses related to the operation of the vehicle, excluding fuel costs.
The Ministry of Labour, Social Affairs and Family of the Slovak Republic has announced new amounts of basic allowance for one kilometre of driving a private motor vehicle by employees for a business trip:
- EUR 0.080 for two-wheelers, three-wheelers and four-wheelers,
- EUR 0.281 for passenger cars.
If a trailer is attached to a four-wheeler or to a passenger car, the basic compensation for such vehicles is increased by 15%. The amount of basic compensation per kilometre for driving lorries, buses and tractors shall be agreed in writing between the employer and the employee.
The increase in base compensation is based on automatic indexation following compliance with the increase condition in December 2024.
The above amounts of basic compensation will apply from 1 March 2025.
