Sum of Meal Allowances from 1 July 2019

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In the 2/2019 edition of our Newsletter, we informed you about proposed increases in the sum of meal allowances. Under Regulation No 176/2019 of the Ministry of Labour, Social Affairs and Family of the Slovak Republic, which entered into effect on 1 July 2019, the sum of meal allowances for employees sent on business trips has been increased to:

  • €5.10 for time ranges of 5 to 12 hours;
  • €7.60 for time ranges of 12 to 18 hours;
  • €11.60 for time ranges in excess of 18 hours.

Woman Drinking Wine

In connection with this change, the amount of the employer’s maximum contribution to employees’ meals, which may be considered as a tax expense of the employer, has also changed. As of 1 July 2019, the applicable amount is €2.81 (55% of €5.10).

If meals for employees are provided through another legal or natural person who is licensed to mediate catering services, the value of a single meal voucher as of 1 July 2019 must be at least €3.83.

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