Basic compensation for the use of a private motor vehicle for business purposes from 1.6.2025
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May 19, 2025
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The Ministry of Labor, Social Affairs and Family of the Slovak Republic has announced an increase in the basic compensation for the use of a private motor vehicle for business trips. This change will come into effect from June 1, 2025.
Who is entitled to basic compensation?
Every employee who uses their private vehicle for business travel in agreement with their employer is entitled to basic compensation. The compensation is calculated based on the vehicle's consumption and the unit price of fuel, with the rule that compensation is calculated for each kilometer of travel, including the kilometer started, effective from 1 January 2025.
At the same time, there is an obligation to include the used vehicle in the motor vehicle tax return for the relevant period. The employer may also set other conditions, such as a requirement for vehicle accident insurance. Self-employed persons (SZČO) are also entitled to basic compensation.
How are the new basic compensation amounts calculated?
According to Act No. 283/2002 Coll. on travel allowances, the amounts of basic allowances increase if the growth of the cumulative price index of items related to the operation of motor vehicles reaches at least 5 %. The current increase is based on data from March 2025.
New rates valid from 1.6.2025:
| Vehicle type | Basic compensation until 31.5.2025 | Basic compensation from 1.6.2025 | Increase |
|---|---|---|---|
| Motorcycles and tricycles | 0.080 euro/km | 0.085 euros/km | +0.005 euro/km (6.25 %) |
| Passenger vehicles | 0.281 euro/km | 0.296 euros/km | +0.015 euro/km (5.33 %) |
Example of calculating basic compensation from 1.6.2025:
An employee is sent on a business trip from Bratislava to Košice, which is a distance of 400 km one way.
Total distance: 400 km (there) + 400 km (back) = 800 km
Basic compensation rate: 0.296 euros/km
Compensation calculation: 0.296 euro/km × 800 km = 236.80 euro
The employee will therefore receive a basic compensation of 236.80 euros.