Slovakia
Meal allowances
Impact date: 1 April 2025 There has been an increase in the amount of the meal allowance provided to employees both during business trips as well as for the general performance of work.
For business trips, the increased amounts are:
- €8.80 for business trips lasting 5 to 12 hours
- €13.10 for business trips lasting over 12 hours to 18 hours
- €19.50 for business trips lasting over 18 hours
The meal allowance provided by the employer for the general performance of work has increased to €4.84. Meal vouchers must be in the minimum amount of €6.60, with the employer paying 55% of the value (€3.63).
Employer implications/action needed Employers should ensure that the updated amounts are reflected in the meal allowances provided to employees.
Employer risk The Labour Inspectorate may impose a fine of up to €100,000 on employers who breach the obligations arising from labour law regulations.
Link N/A
Health and safety – role of the Labour Inspectorate
Impact date: 1 April 2025 The Labour Inspectorate’s authority to issue binding opinions on occupational health and safety (OHS) matters has been refined. A new provision removes the reference to the building permit phase, meaning that the Inspectorate may now issue OHS binding opinions only at the stage of final approval (occupancy permit). Additionally, the remit applies only where the building is used explicitly as a workplace (not for any general business activity).
Employer implications/action needed N/A
Employer risk N/A
Employer-provided allowance for state-supported rental housing
Impact date: 17 April 2025 The existing fixed amount of employer-provided allowance for state-supported rental housing is being replaced by a dynamic model. The maximum allowance is set at €5.23 per square meter of floor area of the rental apartment per month. This amount will be adjusted annually from 1 March based on the inflation rate from the previous calendar year, as published by the Slovak Statistical Office. The previously fixed monthly cap of €360 is removed.
Employer implications/action needed Employers who voluntarily provide this allowance to employees renting state-supported housing should update their internal policies and payroll systems to reflect the new method of calculation and the removal of the monthly cap.
Employer risk Although the allowance is voluntary, failure to apply the inflation-adjusted ceiling correctly (if paid) may result in incorrect payroll calculations or inequity among employees.
Updated reimbursement rates for business trips
Impact date: 1 June 2025 The new basic amount of reimbursement per kilometer of driving for business trips is:
- €0.085 for two-wheel vehicles, three-wheel vehicles and quadricycles and
- €0.296 for passenger cars
Employer implications/action needed Employers should note the updated amounts for the reimbursement that must be provided to employees for business trips when not using an employer’s vehicle.
Employer risk The Labour Inspectorate may impose a fine of up to €100,000 on employers who breach the obligations arising from labour law regulations.
Link N/A
Student Traineeship Agreement
Impact date: Proposed date – 15 October 2025 A proposed amendment introduces a Student Traineeship Agreement, a new type of agreement outside an employment relationship. The aim of the amendment is to ensure that students performing traineeships receive adequate financial remuneration while performing a maximum of 40 hours per week.
Employer implications/action needed If the traineeship exceeds two months (subject to a maximum of six months), the employer must enter into a written Student Traineeship Agreement.
Employer risk N/A
Link N/A
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