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A draft amendment to the Decree of the Ministry of Labour and Social Affairs is currently under review, which is intended to change the rates of basic compensation for the use of road motor vehicles, meal allowances and the average price of fuel for the purpose of providing travel allowances with effect from 1 January 2023. Approval and publication of the decree in its final form is expected during December 2022.
Draft domestic meal allowance rates from 1 January 2023 for each working day of journey depending on its length (the final range may still change in the course of the discussion):
Following the increase in the meal allowance limits, the maximum amount of an employee’s tax-free flat-rate cash meal allowance (financial contribution to meals) will also change. From 1 January 2023, if the proposal is approved, the amount would be CZK 106.40 (currently CZK 99.40 can be exempted).
The rate of basic compensation for 1 km of travel will be:
By contrast, there will be a decrease in the average fuel prices:
In addition to changes in domestic meal allowances, an increase in the rate of foreign meal allowances is also proposed for some countries, mainly due to rising prices. In the meantime, the proposal foresees an increase in rates for 25 countries, each by EUR 5 (or USD 5). Among European countries, this includes for example Poland, Sweden, Finland and Denmark. On the contrary, no increase has been proposed for the countries, where Czech employees travel most frequently (Germany, Austria, Slovakia, Italy, France).
Please do not hesitate to contact us for more information.
Author: Roman Burnus, Vendula Florešová