Increased meal allowance amounts from 1 December 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 December 2025:
- EUR 9.30 (from EUR 8.80) for the time period 5 to 12 hours,
- EUR 13.80 (from EUR 13.10) for time periods over 12 hours up to 18 hours,
- EUR 20.60 (from EUR 19.50) for time periods over 18 hours.
As a result of the increase in the amount of meal allowances for business trips, the amounts of meal allowances for days worked are also increased.
- Minimum value of the meal voucher: EUR 6.98 (from EUR 6.60), with a minimum employer contribution of EUR 3.84 for meal vouchers,
- Minimum employer contribution for meals provided under the Labour Code: EUR 3.84 (from EUR 3.63),
- Maximum tax-deductible employer contribution: EUR 5.12 (from EUR 4.84).
It is important to note that the financial contribution for employee meals is the same as the amount the employer contributes to the employees’ meal or meal vouchers.
The increase in the amounts of meal allowances and related variables is the result of automatic indexation after the condition for their increase for the month of September 2025 has been met.
