On 22 September 2023, the Ministry of Labour, Social Affairs and Family of the Slovak Republic issued a new measure 368/2023 Coll. on the amounts of meal allowance, which changes the meal allowance rates for individual time zones and cancels the original measure, which was effective from June 1 2023.
The new meal allowance amounts are valid from 1.10.2023.
The amounts of the meal allowance from 1 October 2023 for the time zones are:
- 7.80 € for the time zone of 5 to 12 hours,
- 11.60 € for the time zone over 12 hours to 18 hours,
- 17.40 € for the time zone over 18 hours.
This is how the meal allowance amounts for each time zone have develop in 2023:
The amounts of the meal allowance from 1.1.2023 to 31.5.2023 for the time zones are:
- 6,80 € for the time zone of 5 to 12 hours,
- 10,10 € for the time zone over 12 hours to 18 hours,
- 15,30 € for the time zone over 18 hours.
The amounts of the meal allowance from 1.6.2023 to 30.9.2023 for the time zones are:
- 7,30 € for the time zone of 5 to 12 hours,
- 10,90 € for the time zone over 12 hours to 18 hours,
- 16,40 € for the time zone over 18 hours.
Meals for employees and the minimum value of the meal allowance from 1.10.2023
The Labour Code imposes an obligation on the employer to provide the employee with a meal allowance (according to the statutory conditions), namely:
- at least 55% of the minimum possible value of the meal ticket (EUR 5.85), i.e. EUR 3.22,
- up to a maximum of 55 % of the subsistence allowance for a working trip of between 5 and 12 hours under the Travel Allowances Act (EUR 7.80), i.e. EUR 4.29.