The Ministry of Labour, Social Affairs and Family of the Slovak Republic has issued a new Decree increasing the amounts of basic compensation for the use of road motor vehicles during business trips after 10 months.
With effect from 01.05.2024, the amount of basic compensation for each 1 km of driving for: (a) two-wheelers and tricycles – EUR 0.075 (previously EUR 0.071) and (b) passenger road motor vehicles – EUR 0.265 (previously EUR 0.252).
Employers and payroll accountants beware!
From 1 May 2024, the amount of basic compensation for the use of motorised road vehicles for business trips is increased again. On 4 April 2024, the Ministry of Labour, Social Affairs and Family of the Slovak Republic issued a new Measure No. 73/2024 Coll. (promulgated in the Collection of Laws on 18.04.2024), which again increases the amounts of basic compensation for the use of road motor vehicles during business trips after 10 months. The previous Measure No. 247/2023 Coll., which is valid from 01.07.2023 to 30.04.2024, is repealed with effect from 01.05.2024.
Under the Travel Allowances Act, if an employee agrees in writing with the employer to use his/her own road motor vehicle (i.e. a different vehicle than the one provided by the employer) during a business trip, he/she is entitled to basic compensation for every 1 km of driving (hereinafter referred to as “basic compensation”) and compensation for fuel consumed.
With effect from 01.05.2024, the amount of basic compensation for each 1 km of driving will be: a) two-wheelers and tricycles – EUR 0,075 (from 01.07.2023 to 30.04.2024 – EUR 0,071, from 01.04.2023 to 30.06.2023 – EUR 0,067, from 01.09.2022 to 31.03.2023 – EUR 0,063, from 01.05.2022 to 31.08.2022 – EUR 0,059; until 30.04.2022 – EUR 0,053), (b) passenger road motor vehicles – EUR 0,265 (from 01.07.2023 to 30.04.2024 – EUR 0,252), from 01.04.2023 to 30.06.2023 – 0,239 EUR, from 01.09.2022 to 31.03.2023 – 0,227 EUR, from 01.05.2022 to 31.08.2022 – 0,213 EUR; until 30.04.2022 – 0,193 EUR).
When using a trailer to a passenger road motor vehicle, the basic compensation is increased by 15%. The amount of basic compensation for trucks, buses and tractors is agreed between the employer and the employee. Compensation for fuel consumed shall be payable to the employee according to fuel prices calculated according to fuel consumption (hereinafter referred to as “consumption”) stated in the technical certificate of the motorised road vehicle or in the registration certificate of the motorised road vehicle (hereinafter referred to as the “technical certificate”).
The price of fuel is proved by the employee by a proof of purchase of fuel, from which it is clear that the connection with the business trip is clear (hereinafter referred to as “proof of purchase”). If an employee proves the price of fuel by several proof of purchase, the price of fuel may be calculated by the arithmetic mean of the proven prices. If the employee does not prove the price of fuel with a proof of purchase, the price of fuel that was valid at the time of starting the business trip as determined by the Statistical Office of the Slovak Republic will be used for the calculation. The consumption according to the technical certificate shall be used as follows: (a) if the consumption is stated in the technical certificate only according to the relevant Slovak technical standard, the consumption according to this standard shall be used for the calculation; when driving a motorized road vehicle in the city, the consumption determined according to the
Slovak technical standard increases by 40%, b) if the consumption according to the Slovak technical standard and the regulation of the Economic Commission for Europe or only according to the regulation of the Economic Commission for Europe is stated in the technical certificate,
