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With effect from 20 August 2022, there has been a fundamental increase in per diem rates for domestic business trips due to gasoline price increasing

Basic compensation for the purpose of travel expenses reimbursement is determined by the Ministry of Labor and Social Affairs of the Czech Republic.

As of 20 August 2022, the domestic per diems are as follows:

  • 5 – 12 hours: CZK 120 – 142
  • 12 – 18 hours: CZK 181 – 219
  • Più di 18 hours: CZK 284 – 340

An employer shall reimburse to his employee on a business trip all the followings: transport expenses in the documented amount, accommodation and necessary incidental expenses in the documented amount, meal allowance which is entitled by law according to the number of hours spent on a business trip.

Depending on the duration of the trip, employees are entitled to have a meal contribution as well:

  • The upper limit of the meal allowance rate for a business trip lasting 5 – 12 hours is CZK 142
  • Max. tax-exempt amount of meal allowance: CZK 99,40
  • Tax-optimal value of meal vouchers (55% paid by the employer, 45% paid by the employee): CZK 180

It is not the employer’s obligation to provide a meal voucher unlike per diems. Employers may therefore decide whether to maintain the current value or increase it.

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