Travel allowances are provided to these persons in particular:

• employees in an employment relationship/civil servants;
• natural persons working under a work agreement outside an employment relationship (as agreed);
• seconded employees for business trips during the posting;
• other persons as defined by law (i.e. a member of a cooperative, member of a legal entity's body).

Travel allowances are provided for the following legal acts:

• business trips;
• secondment to a host employer;
• posting to a European Union Member State;
• establishment of an employment relationship;
• work abroad;
• travel in connection with extraordinary performance of work outside scheduled working hours to the regular place of work and back.

Explanatory laws:

• Act No 311/2001, the Labour Code;
• Act No 283/2002 on travel allowances.