Change in the amount of catering for employees from May 1, 2022

On April 7, 2022, the Measure of the Ministry of Labor, Social Affairs and Family was published, on the basis of which the amounts of meals for business trips are increased from May 1, 2022, as follows:

  • business trip 5-12 hours: in the amount of 6 Eur (basic amount of board)
  • business trip over 12-18 hours: in the amount of 9 Eur
  • business trip over 18 hours: in the amount of 13.70 Eur

The basic amount of the 6 Eur meal allowance is a base to calculate quantities used in the application of §152 of the Labor Code (catering for employees) and apply in the following quantities:

  • the minimum amount of meal is 75% of the amount of 6 Eur = 4.50 Eur (1 meal ticket or 1 meal credit)
  • the employer's minimum contribution for food is 55% of the amount of EUR 4.50 = EUR 2.48
  • the maximum employer's contribution for food is 55% of the amount of 6 Eur = 3.30 Eur

These quantities also apply in the financial contribution for meals.

Employers are obliged to incorporate the above-mentioned change into the internal directive, which regulates the conditions for catering for employees.

If you are interested in changing or creating an internal directive, do not hesitate to contact us.

We have specialists in the field of payroll as well as labor law.

Najnovšie správy

tax

The deadline for filing the tax return for motor vehicle tax and property tax is approaching

Read more
DAC8

Adoption of the Directive DAC8 - Tax Transparency in Trading with Crypto Assets

Read more

Najnovšie správy

Prečítajte si naše najnovšie správy

Viac