Increase in reimbursements for the use of motor vehicles from 1 May 2024

Act No. 283/2002 Coll., on Travel Reimbursements, regulates the provision of reimbursements for expenses and other benefits in the context of business trips. These benefits also include a basic reimbursement per kilometre of driving. The amounts of basic reimbursements are determined by the Ministry of Labour, Social Affairs and Family of the Slovak Republic (hereinafter referred to as the “Ministry”) on the basis of data on the price index of items related to the operation of motor vehicles.

On the basis of the measure issued by the Ministry, the amount of basic reimbursement for the use of motor vehicles during business trips per kilometre of driving has been increased, with effect from 1 May 2024, as follows:

• for single-track vehicles and tricycles from EUR 0.071 to EUR 0.075,
• for passenger motor vehicles from EUR 0.252 to EUR 0.265.

The increase in basic reimbursement has the effect of increasing reimbursements for the use of an employee’s motor vehicle during business trips and reimbursements for the use of an entrepreneur’s own motor vehicle.