Employers and payroll accountants, beware! The amount of basic compensation for the use of road motor vehicles during business trips will increase again from March 1, 2025. Â
By Martina PoliaÄiková , RUŽIÄŒKA AND PARTNERS.
Employers and payroll accountants beware! From 1 March 2025, the amount of the basic compensation for the use of road motor vehicles on business trips will increase again. On 7 February 2025, the Ministry of Labour, Social Affairs and Family of the Slovak Republic issued Notification No. 22/2025 Coll. (published in the Collection of Laws on 07.02.2025), by which it again increases the amounts of the basic compensation for the use of road motor vehicles on business trips after 10 months. The previous Measure No. 73/2024 Coll. is valid from 01.05.2024 to 28.02.2025.
Pursuant to the Travel Allowances Act, if an employee agrees in writing with the employer that he or she will use his or her “own“ motor vehicle, which is a road vehicle or tractor (hereinafter referred to as the “vehicle“), i.e. a vehicle other than the vehicle provided by the employer, during a business trip, he or she is entitled to a basic compensation for each kilometre of travel started (hereinafter referred to as the “basic compensation“) and a refund for the fuel consumed.
With effect from 01.03.2025, the amount of the basic compensation per 1 km of travel will be: a) two–wheelers, three–wheelers and quadricycles – EUR 0.080 (previously for two–wheelers and tricycles from 01.05.2024 to 28.02.2025 – 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 cars – EUR 0.281 (previously for passenger road motor vehicles from 01.05.2024 to 28.02.2025 – EUR 0.265, from 01.07.2023 to 30.04.2024 – EUR 0.252, from 01.04.2023 to 30.06.2023 – EUR 0.239, from 01.09.2022 to 31.03.2023 – EUR 0.227, from 01.05.2022 to 31.08.2022 – EUR 0.213; until 30.04.2022 – EUR 0.193). When using a trailer for an ATV or a passenger car, the amount of the basic compensation for ATVs and for passenger cars will increase by 15%. The amount of the basic compensation for one kilometre of driving for trucks, buses and tractors is agreed in writing between the employer and the employee.
