Meal allowance from April 1, 2025: Overview of changes for employees and self-employed persons
Author
Published
April 14, 2025
Share the article
New amounts come into effect from 1 April 2025 dietary, which affect both employees and self-employed persons (SZČO). The following article provides an overview of the most important information on what the employer's obligations are when providing meals, what rules apply to meal contributions in kind and in cash, as well as what amount SZČO can claim as tax expenses.
Obligation to provide meals for employees in 2025
The employer is obliged to provide meals for his employees at the workplace or nearby. According to the Labor Code, this obligation does not apply to:
- employees sent on a business trip (except for those who worked more than 4 hours at their regular workplace),
- employees to whom it provides a financial contribution for meals,
- employees performing work in the public interest abroad.
An employee is entitled to meals if he or she works more than 4 hours during a work shift. If he works less than 4 hours (for example, due to a doctor's visit or other work-related obstacle), he is not entitled to meals.
In case the work shift lasts more than 11 hours, the employer may, but is not required to, provide the employee with additional meals.
Forms of catering
An employer may provide meals to its employees, in particular:
- By providing hot food directly at the workplace (in your own catering facility),
- In another employer's catering facility or through another authorized person (e.g. in the form of "gastro-tickets"),
- By providing a financial contribution for meals (so-called "financial contribution").
If the employer can't or doesn't know provide employees with hot meals directly or indirectly (or if this is prevented by health reasons on the employee's part or if it involves home work/telework), it becomes financial contribution for eating mandatory in the form of catering.
If the employer does not provide catering in its own or third-party catering facilities and the circumstances of the mandatory provision of a financial contribution do not apply, the employee has the right to choose between:
- a meal voucher (gastro-ticket),
- financial contribution for meals.
The chosen method is binding on 12 months.
Amount of meal allowance from 1.4.2025
The Labor Code (specifically Section 152) stipulates that the employer is obliged to contribute to the employee's meals. at least 55 % off the price of the meal, but not more than the amount corresponding to 55 % of meal allowance for a domestic business trip lasting 5-12 hours.
Basic meal allowance during a business trip
From April 1, 2025, according to the relevant notification of the Ministry of Labor, Social Affairs and Family of the Slovak Republic (No. 39/2025 Coll.), the following meal allowance amounts apply:
- 8,80 € for the time zone 5 to 12 hours,
- 13,10 € for the time zone above 12 hours to 18 hours,
- 19,50 € for a time zone over 18 hours.
Maximum statutory meal allowance (55 % from €8.80) thus represents the amount from April 1, 2025 4,84 €.
Meal voucher (gastro ticket)
- Minimum meal voucher value is intended for 75 % from €8.80, so 6,60 €.
- When providing a meal voucher, the employer is obliged to contribute at least 55 % from the value of the meal voucher (minimum €3.63 for a value of €6.60).
Financial contribution for meals
If the employer provides the contribution in the form of a cash payment, the following applies again: at least 55 % from the value of the minimum meal voucher, i.e. at least 3,63 €, while the maximum remains 4,84 € (55 % from €8.80).
An overview of the main changes is provided in the following table:
|
Employee meal allowances in 2025 |
From 1.4.2025 |
Until 31.3.2025 |
|
Basic meal allowance (domestic business trip 5 – 12 hours) |
8,80 € |
8,30 € |
|
Minimum meal voucher value |
6,60 € |
6,23 € |
|
Minimum contribution value (55 %) per voucher. |
3,63 € |
3,43 € |
|
Maximum value of the allowance (55 %) for meals |
4,84 € |
4,57 € |
Taxation of meal allowance
If the employer provides meals in kind (hot meals, meal vouchers), the contribution is exempt from income tax to the height 4,84 € for one meal.
Possible social fund contribution provided above this amount also remains tax exempt (the law does not set any limit for it).
Monetary form (financial contribution)
The same limits apply to financial contributions as to non-cash benefits (max. €4.84). Here too, the contribution from the social fund remains tax-exempt in its entirety.
Employer tax expense: A meal allowance (in cash or in kind) is considered tax expense in full, as long as it is provided in accordance with the Labor Code. It is also a tax expense fee for the mediation of catering services (for catering vouchers), which is in the amount of 2 % of the value of the vouchers - however, it is recognized only after payment of this fee.
does not provide for).
Meal allowance for self-employed persons from 1.4.2025
Self-employed persons who apply demonstrable tax expenses, they can for each day worked to claim a meal allowance in the amount of 55 % from the value of the meal allowance for a business trip lasting 5-12 hours (ie from the amount of €8.80).
From April 1, 2025, self-employed persons can include in their tax expenses 4,84 € for each day worked.
Development overview:
|
Self-employed persons' meals in 2025 |
From 1.4.2025 |
Until 31.3.2025 |
|
Tax expense for meals for self-employed persons per day worked |
4,84 € |
4,57 € |
Summary
- Maximum employer contribution per meal (both in non-cash and cash form) increased from 1.4.2025 to 4,84 €.
- Minimum value meal vouchers are 6,60 €, while the employer is obliged to contribute at least 55 % of this amount (i.e. at least €3.63).
- At financial contribution The same limits apply to meals as for in-kind contributions.
- For Self-employed the amount they can claim as tax expenses for each day worked will increase, 4,84 €.