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mailingLeitner Slovakia: Change in meal allowance and other legislative changes in payroll

Newsletter – 06.06.2023

Dear clients and partners,

we would like to bring to your attention a change in amounts of meal allowances set by the Ministry of Labour and Social Affairs of the Slovak Republic by means of Measure. No. 171/2023 Coll that will come into force on 1 June 2023.

According to this Act, the amounts of meal allowance would change in accordance with the length of domestic business trip as follows:

  Business trip time
zone (hours)
Meal allowance
from 1 June 2023   5 – 12 hours EUR   7.30
12 – 18 hours EUR 10.90
more than 18 hours EUR 16.40


This change also impacts the amount of meal allowance provided to employees at their workplace by means of meal voucher or a financial contribution. The financial contribution to employee meals is the same as the amount that employer contributes to the employees’ meal or meal vouchers.

Therefore, the minimum value of meal vouchers would be EUR 5.48 from 1 June 2023, instead of the previous value of EUR 5.10.

The new amounts for financial contributions, applicable from June 2023 are:

  • at minimum of EUR 3.02 (an equal amount to 55 % of the minimum value of the meal voucher, which is EUR 5.48)
  • a maximum of EUR 4.02 (i.e., the amount of 55 % of the meal allowance provided for a business trip between 5 and 12 hours).

Moreover, the employer may provide a financial contribution for meals from the social fund, which is not limited.

Simultaneously, Ministry of Labour and Social Affairs of the Slovak Republic published the Measure. No. 88/2023 Coll., under which the amount of reimbursement per business km was increased. The new increased reimbursement rate came into force on 1 April 2023.

The reimbursement rate for business km for individuals driving their own car for business-related purposes changed from 1 April 2023 as follows:

  • one-wheeled vehicles and tricycles EUR 0.067 (the amount of EUR 0.063 applied till 31 March 2023)
  • personal motor vehicles EUR 0.239 (the amount of EUR 0.227 applied till 31 March 2023).

The amendment to the Labour Code changes the wage supplements from 1 June 2023:

Wage supplements from 1 June 2023 till 31 May 2023
Saturday EUR 2.02 EUR 1.82
Sunday EUR 4.03 EUR 3.63
Night work EUR 1.61 EUR 1.41
Night work (difficult working environment) EUR 2.02 EUR 1.79
Emergency work EUR 0.81 EUR 0.72
Compensation for difficulty work performance EUR 0.81 EUR 0.72


The new amounts for living minimum, applicable from July 2023 are:

  • An adult person: EUR 268.88
  • Another adult person (husband, wife): EUR 187.57
  • Children: EUR 122.77

Finally, we would like to point out that as of 1 June 2023, the electronic sick leave note system (ePN) will enter its second phase, which means that in practice only this electronic form will be valid. The third phase of the ePN should enter into force on 1 January 2024 , according to the information provided so far. In the new year, the obligation to issue the PN in electronic form (ePN) should apply to all doctors.

We would be happy to assist if you need more information.


  • Roman Ponc
    Tax Advisor | Partner | Shareholder
  • Veronika Krejčí
    Payroll Manager

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