Compensation of travel expenses– meal allowance

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 2022 by MLSA Decree No. 511/2021 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 2022:

-          5 to 12 hours … CZK 99 to 118

-          12 to 18 hours … CZK 151 to 182

-          more than 18 hours … CZK 237 to 283 

The amount of the meal allowance in 2022 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 82.60. 

Basic compensation for 1 km of travel 

The basic compensation rate for 1 km of travel for a personal vehicle in 2022 amounts to CZK 4.70 per km. 

Prices of fuel for 2022 pursuant to the third clause of Section 158 (3) of the Labour Code:

-          petrol 95 octane … CZK 37.10 per l

-          petrol 98 octane … CZK 40.50 per l

-          diesel fuel … CZK 36.10 per l

-          1 kilowatt hour of electricity … CZK 4.10 

Foreign meal allowance

Each year, the MLSA sets the basic rate for the foreign meal allowance in a foreign currency, which in 2022 amounts to: 

• 35€ for Slovakia
• 40€ for Hungary, Poland, Romania
• 45€ for Germany, Austria
• 50€ for France, Italy 

A complete overview of the foreign meal allowance for 2022 is given in the appendix to Decree No. 462/2021 Coll. from 3 December 2021.