The employer must reimburse travel expenses for all employees sent on business trips. The condition! however! is that the employee used his own funds to pay for these expenses . If the employer provides him with! for example! a company payment card to pay for the expenses! there is no entitlement to compensation.
When are employees entitled to travel and meal allowances?
In addition to meal allowances! travel allowances are intended to cover primarily expenses for the use of the employee’s own vehicle! purchase of fuel! accommodation! expenses for the use of public transport! etc.
Reimbursements for accommodation or public transport specific database by industry are provided on the basis of submitted documents of payment. However! in the case of meals and use of the employee’s own vehicle! reimbursements are regulated each year by decree .
Domestic meal allowance 2025
According to the Labor Code! employees are entitled to a meal allowance for each calendar day of a business trip. The amount of the domestic meal allowance for 2025 is set by Decree No. 475/2024 Coll . Meal allowances differ for employees in the private and state sectors.
Minimum amount of meal allowance in the private sector
The meal allowance rates for employees in the private sector are as follows:
148 CZK for business trips lasting 5 to 12 hours!
CZK 225 for business trips lasting 12 to 18 hours!
CZK 353 for business trips longer than 18 hours.
If an employee was provided with free meals during a early adopters are thoughtful and engaged with the product business trip! such as breakfast! lunch or dinner! the amount of the meal allowance is reduced:
Meals in the state and contributory sectors
For each calendar day of a business trip! employees in the state and contributory sectors are entitled to a meal allowance in the amount of:
148 CZK to 177 CZK! if the business trip lasts 5 to 12 hours
CZK 225 to CZK 271! if the business trip lasts longer than 12 hours! but no longer than 18 hours!
CZK 353 to CZK 422 if the business trip lasts longer than 18 hours.
If an employee was provided with free meals during a business trip ! the meal allowance is reduced in the same way as for employees in the private sector. An employee is not entitled to meal allowance if he is provided with two free meals during a trip lasting 5 to 12 hours! or three free meals during a trip lasting 12 to 18 hours.
Foreign meal allowance rates for 2025
The rates of foreign meal allowance for 2025 are set fax lead by Decree No. 373/2024 Coll . If an employee was provided with free meals during a trip abroad! he is entitled to a reduced meal allowance! just as when traveling domestically.
If an employee spends less than 1 hour outside the Czech Republic!
In the case of a business trip abroad lasting 1 to 12 hours! the employee is entitled to 1/3 of the basic meal allowance rate.
In the case of a trip abroad lasting 12 to 18 hours! the employee is entitled to 2/3 of the basic meal allowance rate.
In the case of a trip abroad lasting longer than 18 hours! the employee is entitled to the basic meal allowance rate.
148 CZK to 177 CZK! if the business trip lasts 5 to 12 hours
For multi-day foreign business trips! it is necessary to calculate the first and last days of the trip separately ! i.e. for example! if an employee departs from the Czech Republic at 11:30 p.m. and from abroad at 6:00 a.m.! he is not entitled to meal allowance on the first day and is entitled to 1/3 of the basic meal allowance rate on the last day.
