From 2022, the Czech Republic will provide for changes in reimbursements for commercial road vehicles, meal vouchers and average fuel prices.
The new Czech regulation amending the basic reimbursement rate for the use of commercial road vehicles, meal vouchers and, in general, the reimbursement of all travel expenses was published in the Collection of Czech laws on December 23, 2021. journey in 2022.
In the Czech Republic, employees, when using private cars, motorcycles or bicycles for commercial purposes, should be reimbursed in accordance with the Czech Labor Code. This payment must be made, tax-free, to the Czech employee on the basis of the following rates.
Basic reimbursement rate for the use of road vehicles for commercial use
Pursuant to Article 157 (4) of the Labor Code, the minimum basic reimbursement rate for 1 km of travel was increased in the Czech Republic in 2022 compared to 2021 and amounts
- a) CZK 1.30 for single-track and three-wheeled vehicles;
- b) CZK 4.70 for road passenger motor vehicles.
For example, in the case of a trip from Prague to Berlin, the refund would be CZK 1640.77 (349.1 km * CZK 4.70)
Meal vouchers allowance
Under Article 176 (1) of the Labor Code, an employee is entitled to a minimum maintenance allowance for each calendar day on a business trip, whereby this amount was increased in the Czech Republic in 2022 compared to 2021 and amounts to
- a) CZK 99-108 if the business trip lasts 5-12 hours,
- b) CZK 151-182 if the business trip is more than 12 hours, but for a maximum of 18 hours,
- c) CZK 237-283 if the business trip lasts more than 18 hours.
Taking the example of Berlin, since the journey takes about 4 hours, the reimbursement would amount to around 100 CZK per day.
Average fuel price
Pursuant to Article 158 (3), third sentence, of the Labor Code, the average price of 1 liter of fuel was reduced in the Czech Republic in 2022 compared to the year 2021 and amounts to
- a) CZK 37.10 of 95 octane petrol,
- b) CZK 40.50 of 98 octane petrol,
- c) CZK 36.10 of diesel.
- d) CZK 4.10 per 1-kilowatt hour of electricity
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