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Meal allowances as of April 1st 2025

March 19, 2025 Slovakia

We would like to inform you, that the meal allowances for business trips have been legally increased as of April 2025.

As these values affect not only employees on business trip, but all the others via meal vouchers/ financial contribution for the meal as well, please pay attention to the new figures:

a) 8,80 EUR for period of 5 – 12 hours

b) 13,10 EUR for period of 12 – 18 hours; and

c) 19,50 EUR for period of over 18 hours.

The minimum value of a meal voucher is 6,60 EUR (75% out of 8,80 EUR).

The minimum employer´s contribution for the meal is 3,63 EUR and maximum contribution is 4,84 EUR – no matter whether employer contributes via meal voucher of direct financial contribution. Please note that the employer may contribute also higher amount on employee´s meal, but the value over the maximum is considered taxable income for the employee.

Should you have any further questions or require additional assistance, please do not hesitate to contact us via e-mail payrollSK@asbgroup.eu.

Mária Hildebrandová
Mária Hildebrandová Head of Payroll
ASB Group | Slovakia
mhildebrandova@asbgroup.eu
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