Increase in meal allowance amounts from 1.9.2024

This change was made on the basis of statistical data for the month of April, according to which the condition for an increase in meal allowance amounts was met. The new meal allowance amounts are valid from 1 September 2024.

The amounts of meal allowance (per diem) for a domestic business trip are increased as follows:

Other meal allowance amounts, such as the minimum value of a meal voucher, are also related to the new meal allowance rate for domestic work trips (so-called per diems).

Minimum value of the meal voucher from 1 September 2024

The value of the meal voucher (gastro ticket) must be at least 75% of the amount of the meal fee for a business trip that lasts 5 to 12 hours, which means that the new minimum value of the gastro ticket is 6.23 € for a sum of 8.30 €. As for employers providing a meal voucher or a financial allowance for meals, the amount of this allowance must be at least 55% of 6.23 €, which amounts to 3.43 €.

Employee meal allowance from 1 September 2024

According to the Labor Code, the employer is obliged to provide the employee with a meal allowance, in the amount of at least 55% of the price of the meal, and at most for each meal up to 55% of the meal fee, which is provided as part of a business trip that lasts 5 to 12 hours. In practice, this means that the amount of the meal allowance increases from 4.29 € to 4.57 €, which is 55% of 8.30 €. The employer can also contribute through a contribution from the social fund, the maximum amount of which is not set by law.

Development of the minimum value of the meal voucher and the minimum and maximum contribution according to the Labor Code:

Meal vouchers, as well as a financial allowance for meals, must be provided in advance, so that employees have them from the first working day.