Increased meal allowance amounts from 1 April 2025!
The Ministry of Labour, Social Affairs and Family of the Slovak Republic has announced an increase in the amounts of meal allowances for domestic business trips, which will apply from 1 April 2025:
- EUR 8.80 (previously EUR 8.30) for the time period of 5 to 12 hours,
- EUR 13.10 (previously EUR 12.30) for the time period of 12 to 18 hours,
- EUR 19.50 (previously EUR 18.40) for time periods over 18 hours.
The following amounts of subsistence allowances for days worked shall also be increased in line with the increased amounts of subsistence allowances:
- Minimum value of the meal voucher: EUR 6.60 (previously EUR 6.23),with a minimum employer contribution of EUR 3.63 per meal ticket
- Minimum employer contribution for meals provided under the Labour Code: EUR 3,63 (from EUR 3,43),
- Maximum tax-deductible employer’s contribution: EUR 4.84 (previously EUR 4.57).
Please note that the financial contribution for meals is of the same amount as the employer’s contribution to the employee’s meal or meal vouchers.
The meal allowances and related variables are increased due to automatic indexation once the condition for an increase is complied with for the month of January 2025.
