Travel and meal allowances in 2024
The rates used to calculate employees’ entitlements to travel allowances for business trips were changed effective from 1 January 2024. 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.
Domestic meal and travel allowances
In the new year, Decree of the Ministry of Labour and Social Affairs No. 398/2023 Coll. introduced changes in the rates of meal allowances payable to employees for domestic business trips. For each calendar day spent on a business trip (in the Czech Republic), the employer should provide the employee with meal allowances in the following amounts:
| Duration of the business trip | Private sector (minimum amount): | Public sector: |
| 5 to 12 hours | CZK 140 | CZK 140 to 166 |
| 12 to 18 hours | CZK 212 | CZK 212 to 256 |
| More than 18 hours | CZK 333 | CZK 333 to 398 |
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.
The rate of basic compensation per kilometre travelled in 2024 equals:
CZK 5.60 for passenger motor vehicles
CZK 1.50 for single-track vehicles and three-wheelers
The average price of fuel used to calculate the compensation in 2024 is as follows:
CZK 38.20 per litre of gasoline 95
CZK 42.60 per litre of gasoline 98
CZK 38.70 per litre of diesel fuel
CZK 7.70 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.
Meal allowances for business trips abroad
The rates of meal allowances for business trips abroad effective from 1 January 2024 are stipulated by Decree No. 341/2023. The countries frequently visited by Czech employees, such as Slovakia, Germany and Austria, remain unchanged.
Specific changes can be found on the website of the Ministry of Finance.
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.