[Slovak] Legislative changes in the HR/payroll area in June and July

Increase in meal allowance from June 1, 2023

From June 1, 2023, there will be another increase in the meal allowance for domestic travel:

• EUR 7.30 – time zone 5 to 12 hours,
• EUR 10.90 – time zone 12 to 18 hours,
• EUR 16.40 – over 18 hours.

Based on that, the following amounts will apply:

• the employer’s maximum contribution per meal voucher/financial contribution will be EUR 4.02,
• the employer’s minimum contribution per meal voucher/financial contribution will be EUR 3.02,
• the minimum value of the meal voucher will be EUR 5.48.

The financial contribution/meal vouchers can also be paid by the employer from the social fund, without limit. Meal vouchers and a financial contribution for meals are provided in advance.

Increase in compensation for the use of road motor vehicles during a business trip

The Ministry of Labor has come up with a new proposal to increase compensation for the use of road motor vehicles during business trips, which shall enter into force from July 1, 2023. The increase shall be as follows:

• single-wheeled vehicles and tricycles = 0.071 EUR/km,
• passenger road motor vehicles = 0.252 EUR/km.

Doctor’s obligation to issue an electronic PN

On May 31, 2023, the trial period for issuing electronic form for incapacity for work (known as PN) will end, and from June 1, 2023, the doctors will have to issue PN only in the electronic form. The system should be mandatory for general practitioners, medical facility doctors and gynecologists. Gradually, it will be mandatory for doctors of all clinics. From next year, the paper form of PN should not be used at all.

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