Effective Solutions for Business Travel Abroad
To help you run your business without worry, here’s an overview of the rules and important legislative changes, as well as information on our services to make your job easier.
Business trips
To help you run your business without worry, here’s an overview of the rules and important legislative changes, as well as information on our services to make your job easier.
Guidelines for Business Travel Abroad
The following principles must be observed when staff travel abroad:
Travel reimbursements
The employer is obliged to reimburse the employee for:
Travel
(transport to and from the destination).
Accomodation
Meal allowance
(by country of destination and length of journey).
Other travel-related expenses
(e.g. parking fees, visas).
Per Diem Rates for Business Travel Abroad
The board rates for individual countries are determined by a decree of the Ministry of Finance of the Slovak Republic and are regularly updated.
Czech Republic
600 CZK per day.
Austria
45 € per day.
Advance on costs
Before the start of the trips the employer may advance the expected expenses.
Travel Expense Reconciliation
The staff member must submit an account of all expenses together with supporting documents on his return.
A1 Certificate and Applicable Legislation Status
If the employee is working abroad or on a business trip for business negotiations (e.g. within the EU), it is important to ensure that:
A1, as well as the Certificate of Applicable Legislation, is issued by the Social Insurance Institution upon request. This applies to EU countries,
the UK, Japan and the USA. Documentation is not required for work trips to third countries.
Recommendation:
If you are travelling abroad, you should, if possible, send an application to the Social Insurance Office before you travel.
We will be happy to help you with this paperwork!
Amount of domestic travel allowances (valid from 1 April 2025)
For domestic business trips, the employee is entitled to:
Subsistence allowance (according to the duration of the journey)
8,80 €
13,10 €
19,50 €
Basic compensation for the use of a private car from 1.3.2025
Personal Vehicle
0,281€ / km
Motorcycle
0,080 € / km
These reimbursements are compulsory and must be provided by the employer to the employee who is on a business trip.
The employer may also provide a meal allowance over and above this, either through the social fund or from the employee’s own resources.
A contribution from the social fund is exempt from income tax for the employee, whereas a contribution from the employee’s own resources is treated as taxable income for the employee.
Business Travel Management Service
To make the administration of travel orders easier for you, we offer:
- Complete processing of domestic and foreign travel orders.
- Settlement of travel reimbursements and checking the accuracy of documents.
- Regular monitoring of changes in legislation and their implementation.
