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Meal allowance change effective from 1 October 2023

Newsletter – 28.09.2023

Dear clients and partners,

we would like to bring to your attention a repeatable change in amounts of meal allowances set by the Ministry of Labour and Social Affairs of the Slovak Republic by means of Measure. No. 368/2023 Coll that will come into force on 1October 2023.

According to the law, 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 October 2023 5 – 12 hours EUR 7.80
12 – 18 hours EUR 11.60
more than 18 hours EUR 17.40


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 5.85 from 1 October 2023, instead of the previous value of EUR 5.48.

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

  • at minimum of EUR 3.22 (an equal amount to 55 % of the minimum value of the meal voucher, which is EUR 5.85)
  • a maximum of EUR 4.29 (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.

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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