Travel allowances from 1 January 2023
As we informed you in our previous article, as of 1 January 2023, the rates of meal allowances, basic compensation for the use of road motor vehicles and the average price of fuel for the purpose of providing travel allowances will change.
Since there were still slight adjustments to the rates at the end of the approval procedure, compared to the draft version, in this article we bring you the final text of the decrees of the Ministry of Labour and Social Affairs, which were published in the Collection of Laws under No. 467/2022 Coll. (for domestic meal allowances and the price of fuel) and No. 401/2022 Coll. (for foreign meal allowances).
Domestic meal allowance
According to the final version of the decree, from 1 January 2023, employees are entitled to a domestic meal allowance for each working day of travel, depending on its length, in the following amount:
- CZK 129 to CZK 153, if the business trip lasts 5 to 12 hours,
- CZK 196 to CZK 236, if the business trip lasts longer than 12 hours but only up to 18 hours,
- CZK 307 to CZK 367, , if the business trip lasts longer than 18 hours.
Following the increase in the meal allowance limits, the maximum amount of an employee’s tax-free flat-rate cash meal allowance (financial contribution to meals) has also changed. From 1 January 2023, the amount will be CZK 107.10.
Compensation for using one’s own car and the average fuel prices
The rate of basic compensation for 1 km of travel for passenger cars has not changed compared to the proposal and currently amounts to CZK 5.20.
On the other hand, the final average price of Natural 95 and diesel for the purpose of calculating the compensation for fuel consumed was also subject to further changes at the end of the negotiations. The final fuel prices from 1 January 2023 are therefore as follows:
- CZK 41.20 for 1 litre of Natural 95,
- CZK 45,20 for 1 litre of Natural 98,
- CZK 44.10 per 1 litre of diesel,
- CZK 6.00 per 1 kilowatt-hour of electricity
Foreign meal allowance
In addition to changes in domestic meal allowances, an increase in the rate of foreign meal allowances is also proposed for some countries, mainly due to rising prices. The foreign meal allowance rate has been increased for example for Poland, Sweden, Finland and Denmark (always by EUR 5 compared to the original rate).
On the other hand, no increase was adopted in the countries, where Czech employees travel the most frequently (Germany, Austria, Slovakia, Italy, France).
Please do not hesitate to contact us any time for more information.
Author: Roman Burnus, Vendula Florešová