Travel and meal allowances in 2022

At the beginning of the new year, the amount of meal allowances for business trips was adjusted by Decree of the Ministry of Labour and Social Affairs No. 511/2021 Coll. The rates of basic compensation for the use of private motor vehicles during these trips have also increased. Accounting entities should thus update their internal guidelines dealing with the calculation and payment of travel allowances. Let’s take a look at what these changes entail.

Meal allowances

The rates of meal allowances payable to the employee during domestic business trips were changed effective from 1 January 2022. For each calendar day spent on a business trip, the employer should provide the employee with meal allowances at least in the following amounts:

CZK 99 if the business trip takes from 5 to 12 hours;
CZK 151 if the business trip takes from 12 to 18 hours;
CZK 237 if the business trip takes over 18 hours.

Employers in the area of government and public administration and services specified in Section 109(3) of the Labour Code should provide their employees with meal allowances for each calendar day spent on a business trip (in the Czech Republic) at least in the following amounts:

CZK 99 to 118 if the business trip takes from 5 to 12 hours;

CZK 151 to 182 if the business trip takes from 12 to 18 hours;

CZK 237 to 283 if the business trip takes over 18 hours.

The current daily rates of meal allowances for business trips abroad in 2022 are governed by Decree of the Ministry of Finance No. 462/2021 Coll.

Travel allowances

Further changes concern the basic compensation for the use of motor vehicles and the determination of the average price of fuel in the event you use a private vehicle (your own or borrowed) for the business trip.

Rate of basic compensation per kilometre travelled:

CZK 1.30 for single-track vehicles and three-wheelers
CZK 4.70 for passenger motor vehicles

Average fuel prices:

The average price of fuel used to calculate the compensation in 2022 is as follows:

CZK 37.10 per litre of gasoline 95

CZK 40.50 per litre of gasoline 98

CZK 36.10 per litre of diesel fuel

CZK 4.10 per kWh of electricity for electric vehicles

The employer may pay higher compensations to the employee than those required by law. Any difference between the compensation provided and the amount of the entitlement under the law must be taxed as part of the employee’s salary.

What’s next?

If you are not sure what to do or would prefer us to calculate meal and travel allowances for you, please do not hesitate and contact us.