Increase in Meal Allowance Rates and Average Fuel Price for the Purposes of Travel Allowances
As of January 1, 2025, Decree No. 475/2024 Coll. of the Ministry of Labor and Social Affairs changes the amount of meal allowances due to employees on business trips as follows:
- If the business trip lasts from 5 to 12 hours, the employee is entitled to a meal allowance of at least CZK 148; for civil servants, an increased range of CZK 148-177 applies.
- If the business trip lasts 12 to 18 hours, the employee is entitled to a meal allowance of at least CZK 225; for civil servants, an increased range of CZK 225-271 applies.
- If the working trip lasts 18 hours or more, the employee is entitled to a subsistence allowance of at least CZK 353; for civil servants, an increased range of CZK 353-422 applies.
The maximum value of the cash allowance provided by the employer to the employee for meals, which is exempt from income tax, is also based on the amount of the meal allowance. This is set at 70% of the upper limit of the meal allowance that can be granted to a remunerated staff member for a business trip of 5 to 12 hours. As of January 2025, the amount is CZK 123.90. The basic allowance for the use of personal road vehicles is also increased from CZK 5.60 to CZK 5.80 per 1 km of travel. The flat-rate amount of compensation for costs when working remotely is CZK 4.80.
On the other hand, as of January 1, average fuel prices will, according to the Labor Code, decrease as follows:
- from CZK 38,20 to CZK 35,80 for 1 liter of gasoline automotive 95 octane
- from CZK 42,60 to CZK 40,50 for 1 liter of gasoline automotive 98 octane
- from CZK 38,70 to CZK 34,70 for 1 liter of diesel fuel.
The average price of 1 kilowatt-hour of electricity remains unchanged at CZK 7.70 / kWh.