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.
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.