Amendment to the amount of subsistence fees pertinent to business trips and provided meal vouchers As of June 1, 2018, amendment to the subsistence fees, prepared by the Ministry of Labour, Social Affairs and Family of the Slovak Republic, comes into effect. The new minimum value of a meal voucher will be EUR 3.60 .
If the employer provides employees with meal vouchers, the minimum amount of contribution is 55% of the value of the meal voucher, which represents the amount of EUR 1.98 (3.60 x 0.55) as of June 2018. Since June, the employer may contribute by the maximum amount of EUR 2.64, which represents the amount of 55% of the sum EUR 4.80. The employer is allowed to provide a higher amount, but only EUR 2.64 may be included in tax expenditures. An employee who spends more than 4 hours in a given day at work is eligible for meal vouchers. That means if the employee works for 4 or fewer hours, he/she is not eligible for subsistence.
Self-employed person / Tradesman
The amendment also applies to self-employed persons (tradesmen). The amount of subsistence fees that the tradesman may include in tax expenditures has increased. The maximum amount is EUR 4.80 for every day at work. If the tradesman works at the weekend, he/she may include subsistence fees for Saturday and Sunday.