Changes to meal and car allowances for business travels from 1 May 2022

With effect from 1 May 2022, meal allowances have changed as follows:

• EUR 6 for the time zone from 5 hours to 12 hours,
• EUR 9 for the time zone from 12 hours to 18 hours,
• EUR 13.70 for the time zone over 18 hours.

The amount of the meal allowance also has an impact on the provision of meals to employees, and thus the maximum possible employer contribution for meals provided under the Labour Code has been increased to EUR 3.30 (previously EUR 2.81), while the lowest possible value of the meal voucher has been increased to EUR 4.50 (previously EUR 3.83).

The financial contribution for meals is in the same amount as the employer contributes to the employee’s meal or meal voucher.

With effect from 1 May 2022, the amounts of basic reimbursement for the use of road motor vehicles during business trips for each 1 km of travel have also changed as follows:

• two- and three-wheel vehicles EUR 0.059,
• passenger cars EUR 0.213.

According to the latest information, the Ministry of Labour plans to propose an additional increase in the meal allowance for business trips as well as reimbursement for the use of cars considering the current extreme increase in prices that could be observed also in restaurants and operation of motor vehicles.

The additional increase in the amounts of the meal allowances is proposed as follows:

• to EUR 6.40 (from EUR 6) for the time zone from 5 hours to 12 hours,
• to EUR 9.60 (from EUR 9) for the time zone from 12 hours to 18 hours,
• to EUR 14.50 (from EUR 13.70) for the time zone over 18 hours.

The minimum meal voucher value would increase in such case to EUR 4.80.