Travel allowances for 2025
Travel allowances for 2025 from 1. 1. 2025
- DOMESTIC
• Meals:
5 – 12 hours (including) 148 – 177 CZK
12 – 18 hours (including) 225 – 271 CZK
over 18 hours 353 – 422 CZK
Reduction: when breakfast, lunch and dinner are provided free of charge, the employer MUST reduce the amount, stating the percentage of reduction in the directive, the maximum percentages by which the employer can reduce the meal allowance are as follows:
5 – 12 pm ↓ 70% for each meal
12 – 6 pm ↓ 35% for each meal
over 6 pm ↓ 25% for each meal
• An employee is not entitled to meal allowance if he/she was provided with:
2 free meals during a business trip lasting 5 – 12 hours
3 free meals during a business trip lasting 12 – 18 hours
• If the employer pays a higher meal allowance than stated or deducts a lower percentage, the difference by which the meal allowance was not deducted is the employee’s non-cash income, i.e. the assessment base for income tax and health and social insurance of the employee should be increased by this preferential, non-reduced part. If this situation occurs, please report the amount of non-cash income to the payroll accounting department.
• Entitlement to reimbursement of related costs in a documented amount (e.g. accommodation, …), proof of accommodation CANNOT be replaced by a sworn statement
• When using a means of transport after the end of a previously agreed interruption of a work trip due to a reason on the part of the employee (vacation in the USA after SC), after which work is no longer performed, the employer is obliged to reimburse travel expenses up to the amount that would have been due if the interruption had not occurred (the same applies if vacation first, then work)
• Private car for business purposes
basic compensation for 2025 in the amount of 5.80 CZK/km ø consumption according to TP * ø price according to Decree No. 475/2024 Coll.
according to which the average prices of fuels are set as follows:
35.80 CZK for 95 octane motor gasoline
40.50 CZK for 98 octane motor gasoline
34.70 CZK for diesel fuel
7.70 CZK per 1 kilowatt hour of electricity
LPG – prices are not set, for more information contact your accountant
OR according to the attached document
The basic compensation includes accident insurance, which the employee is obliged to arrange and pay at his own expense.
When using a private car for business purposes, the employee should have a driver training certificate, just like when using company cars.
- ABROAD
• Foreign meal allowance rate according to the Ministry of Finance
Decree No. 373/2024 Coll. on determining the basic rates of foreign meal allowance for 2025
• more than 18 hours, full rate of meal allowance, otherwise reduced as follows:
12 – 18 (inclusive) 2/3 of the rate for the given country
1 – 12 (inclusive) 1/3 of the rate for the given country
Up to 59 minutes (inclusive) no entitlement, further no entitlement if the trip abroad lasts 5 hours or less and at the same time there is an entitlement to domestic meal allowance.
• reduction: same as domestic trips: if breakfast, lunch and dinner are provided free of charge, the employer MUST reduce, stating the percentage of reduction in the directive, the maximum percentages by which the employer can reduce the meal allowance are as follows:
1 – 12 hours ↓ 70% for each meal
12 – 18 hours ↓ 35% for each meal
over 18 hours ↓ 25% for each meal
• An employee is not entitled to foreign meal allowances if they were provided with them during a business trip abroad.
2 free meals during a business trip abroad lasting 5 – 12 hours
3 free meals during a business trip abroad lasting 12 – 18 hours
• If the employer pays a higher meal allowance than stated or deducts a lower percentage, the difference by which the meal allowance was not deducted is the employee’s non-cash income, i.e. the assessment base for income tax and health and social insurance of the employee should be increased by this preferential, non-reduced part. If this situation occurs, please report the amount of non-cash income to the payroll accounting department.
• If the actual departure or arrival time of the aircraft is different from the flight schedule on the ticket, then it is calculated according to the actual time.
• For foreign business trips, the company decides whether or not to provide employees with pocket money in the amount of 40% of the meal allowance before deducting the meals provided
• We recommend that employees sent on business trips abroad are always insured. In the case of a business trip using an employee’s private car, we require proof of a valid accident insurance policy and additional insurance for other seats if more than one employee is traveling.
- BACKUPS:
• SC billing according to the CNB exchange rate on the day the deposit was provided, if no deposit was provided, then on the day of SC enrollment, a fixed monthly exchange rate cannot be used
• the amount by which the advance payment was lower will be paid by the employer in CZK
• the amount by which the advance payment was higher is returned by the employee in CZK, or in the currency of the advance payment, or in the currency into which the advance payment was converted
A business trip should be approved by an authorized employee before it begins, so that there are no discrepancies in the event of an accident as to whether it was a business or private trip.
Meal allowance cannot be refused before a business trip or retroactively.
Meal allowance cannot be replaced by a meal voucher for employees.
Employment agreement: the contract must state the regular workplace and agree on the provision of travel allowances (otherwise the employee is not entitled to travel allowances).
Agreement on the performance of work: the contract does not need to stipulate a regular workplace, but it is necessary to agree on the provision of travel reimbursements (otherwise the employee is not entitled to travel reimbursements).
CLA Advisory s.r.o