Travel allowances
Domestic meal allowances, compensation for car
The domestic meal allowance rate, rate of basic compensation for 1 km of travel and the prices of fuel pursuant to Section 158 (3) of the Labour Code are specified for the year 2024 by MLSA Decree No. 398/2023 Coll. The MLSA sets these rates on the basis of an enabling provision (Section 189 of the Labour Code).
Domestic meal allowance for the year 2024:
- 5 to 12 hours … CZK 140 to 166
- 12 to 18 hours … CZK 212 to 256
- more than 18 hours … CZK 333 to 398
The amount of the meal allowance in 2024 also influences the employees’ meals - the maximum amount of the monetary meal contribution (monetary contribution for meals) that is tax deductible for employees amounts to CZK 116.20.
Basic compensation for 1 km of travel
The basic compensation rate for 1 km of travel for a personal vehicle in 2024 amounts to CZK 5.60 per km.
Prices of fuel for 2024 pursuant to the third clause of Section 158 (3) of the Labour Code:
- petrol 95 octane … CZK 38.20 per l
- petrol 98 octane … CZK 42.60 per l
- diesel fuel … CZK 38.70 per l
- 1 kilowatt hour of electricity … CZK 7.70
Foreign meal allowance
Each year, the MLSA sets the basic rate for the foreign meal allowance in a foreign currency, which in 2024 amounts to:
- 35€ for Slovakia
- 40€ for Romania
- 45€ for Hungary, Germany, Poland, Austria
- 50€ for France, Italy
A complete overview of the foreign meal allowance for 2023 is given in the appendix to Decree No. 341/2023 Coll. from 20 November 2023.