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published  09.08.22  v 

New meal allowance amounts from September 1, 2022

The Ministry of Labor and Social Affairs and the Family of the Slovak Republic proposes an increase in the value of meals on the basis of an increase in the prices of food and non-alcoholic beverages in restaurant catering.

After four months, the value of the meal allowance changes again.

On June 06, 08, it was published in the Collection of Laws "Odiscussion of the Ministry of Labour, Social Affairs and Family of the Slovak Republic on the amounts of food allowance no. 281/2022 Coll.", according to which the meal allowance amounts for business trips will change from September 1, 2022:

  • for a time zone of 5 hours to 12 hours of business trip to € 6,40
  • for a time zone of 12 hours to 18 hours of business trip to € 9,60
  • for time zones over 18 hours of business trip to € 14,50

In the context of the new measure, it is:

  • new optimal value of the meal voucher 6,40 €
  • new minimum value of the meal voucher 4,80 €

The employee is entitled to the new amount of meal allowance from the first day of the calendar month in which it is published in the Collection of Laws of the Slovak Republic, i.e. from September 1, 2022.

Therefore, do not forget to adjust the nominal value of the meal allowance for your employees today. From 15.08.2022, we are adjusting the offer of standard nominal values ​​for you to values ​​of €4,50; 4,80 €; €5,00, €5,10; €5,50; 6 € a 6,40 €.

Compared to 2019, this increase represents an increase of 25,5%. Nevertheless, it does not copy the real costs of employees. Lunch prices increased last year in all regions of Slovakia and continue to rise.

Average lunch spending in 2021 according to the Edenred TRC index

How can an employer provide employees with more?

  • Social fund contribution (income free of taxes and levies)
  • Contribution in accordance with the Income Tax Act, in § 5 point 7 o) (non-monetary benefits up to EUR 500 per year per employee)
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