Meals from 1.12.2025
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November 5, 2025
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From December 1, 2025 are increasing meal allowance amounts at domestic business trips. The adjustment automatically changes also maximum employer contribution for meals, minimum value of a meal voucher a tax-deductible meal allowance for self-employed persons. The change results from the announcement of the Ministry of Labour and Social Affairs of the Slovak Republic dated 28.10.2025 according to Section 8, paragraph 1 of Act No. 283/2002 Coll. on travel allowances.
Domestic business trips – new meal allowance rates from 1.12.2025
Everyone deserves a meal. calendar day business trip according to duration:
- 5 to 12 hours: 9,30 €
- over 12 to 18 hours: 13,80 €
- over 18 hours: 20,60 €
Comparison of the course of 2025
| Time zone | from 1.12.2025 | 1.4.–30.11.2025 | 1.1.–31.3.2025 |
| 5–12 hours | 9,30 € | 8,80 € | 8,30 € |
| >12–18 hours | 13,80 € | 13,10 € | 12,30 € |
| >18 hours | 20,60 € | 19,50 € | 18,40 € |
Accounting and tax issues
The transition brings a flip to double-entry accounting. It is necessary to clearly document and value assets and liabilities, set depreciation and determine initial inventory values. When transferring an activity, consider VAT regime (transfer of an economic entity versus standard taxation). Ensure a smooth follow-up tax registrations and settlement last confessions self-employed person.
Reduction for food provided (domestic): if the employer provides food for the employee without financial participation, edible cuts:
- breakfast 25 %, lunch 40 %, dinner 35 % from the relevant daily rate.
(Also applies to accommodation with breakfast; take into account the actual meals provided.)
Establish a limited liability company more advantageously
Until December 31, 2025, establish an LLC with a discount of 20 % + 1st month of accounting free.
Foreign business trips – the principles remain
In time outside the territory of the Slovak Republic includes meals according to percent of the base rate for a specific country (Measure of the Ministry of Finance of the Slovak Republic No. 401/2012):
- up to 6 hours including: 25 %,
- over 6 h to 12 h: 50 %,
- over 12 hours: 100 %.
Consolidation package at the same time, it introduces the possibility that The Ministry of Finance of the Slovak Republic has operatively adjusted higher rates for selected groups/countries in case of serious disproportion between rates and real prices.
Reduction for meals abroad: the same applies to the reduction 25/40/35 % according to the meals provided from the base rate of the given state.
Employer's contribution for meals
The employer is obliged to provide employees with one hot main course with a drink in every change – at the workplace, at another employer, through intermediary (vouchers/card) or in the form of financial contribution. The claim arises during the performance of work. more than 4 hours within the scope of the change (can also be extended to contractual employees by internal regulations).
Limits and calculations from 1.12.2025
- Maximum statutory employer contribution: 5,12 € for food
(55 % from meal allowance in the 5–12 hour zone; 55 % from €9.30 = 5.115 → rounded. 5,12 €) - Minimum value of a meal voucher (gastro voucher): 6,98 €
(75 % from €9.30 = 6.975 → approx. 6,98 €) - Minimum employer contribution, if it provides voucher/card or financial contribution: 3,84 €
(55 % from €6.98 = 3.839 → approx. 3,84 €)
Efficiency | Minimum voucher value | Min. contribution | Max. contribution according to ZP |
| 1.12.2025 | 6,98 € | 3,84 € | 5,12 € |
| 1.4.-30.11.2025 | 6,60 € | 3,63 € | 4,84 € |
Form: the standard is electronic card; paper is only possible if electronic use is objectively not possible.
When to pay the contribution: in advance (card recharge / contribution payment before the start of the period). Contribution paid back can be considered as taxable income with health and social insurance premiums.
Tax and contribution framework:
- employer's contribution within legal limits is on the employee's side generally exempt, at the employer tax deductible (including potential contribution from the social fund according to internal directive),
- over the limit the employee is concerned about taxable income and enters SP/ZP; there is no overlimit for the employer tax deductible.
Self-employed persons – meal allowances in tax expenses from 1.12.2025
Self-employed persons who apply demonstrable expenses, they can afford every day worked to include in the costs 55 % from food allowance for the 5–12 h band, if They did not have meals that day as employees and are not entitled to meal allowances from a business trip.
- from 1.12.2025: 5,12 € / day
- 1.4.–30.11.2025: €4.84
- 1.1.–31.3.2025: €4.57
WARNING: At lump sum expenses is the meal included in the flat rate already included – does not apply specifically. "Worked day" is a day on which the self-employed person demonstrably carried out business (record keeping is appropriate – work calendar, monthly overview).
Records, documents and accounting
Business trips (employees):
- written order for a business trip, purpose, duration, location;
- billing indicating times and meals provided;
- documents about transportation and accommodation (if reimbursed); food is lump sum, no proof is required;
- payment to 10 working days after submitting the bill (internal guideline standard).
Workplace meals:
- internal directive to meals, values and contributions;
- contract with the catering company/card provider;
- rules for home office, branches and specifics of operation.
Accounting:
- domestic and foreign meals – non-taxable income of an employee within the legal scope, at the company tax-deductible expense;
- above-limit parts – taxable on the employee's side; at the company's non-taxable;
- social fund contributions under the directive – accounting records SF.