1. Local business trip
2. Foreign business trip
3. Secondment
4. Posting to another EU Member State
5. Reimbursements for work done abroad
6. Starting employment
7. Commute to work outside of scheduled working hours
8. Reimbursements for using one's own motor vehicle for business trips

1. Local business trip

A business trip starts when an employee goes to do work at a different place from the regular place of work; it includes working at this place, and ends once the business trip is completed.

An employee sent on a business trip is entitled to the following reimbursements:

• reimbursement of documented travel expenses;
• reimbursement of documented accommodation expenses;
• meal allowances for every day of the business trip, depending on its duration (the amounts of meal allowances for individual time zones are defined by a measure of the Ministry of Labour, Social Affairs and Family of the Slovak Republic);
• reimbursement of documented necessary incidental expenses;
• reimbursement of documented travel expenses to visit family.

The employer may provide the following non-claimable reimbursements to an employee sent on a business trip:

• meal allowances or free-of-charge catering;
• other and higher reimbursements.

Employers are obliged to provide employees with an advance payment for reimbursements, up to the amount of estimated reimbursements, only upon employees’ request.

2. Foreign business trip

A foreign business trip starts when an employee goes on the business trip to do work abroad, it includes the time of the business trip spent abroad until its end.

An employee sent on a foreign business trip is entitled to the following claimable reimbursements:

• reimbursement of documented travel expenses;
• reimbursement of documented accommodation expenses;
• reimbursement of necessary incidental expenses;
• insurance for medical treatment abroad;
• mandatory or recommended vaccination;
• reimbursement of travel expenses to visit family (upon agreement);
• meal allowances per calendar day spent outside the territory of the Slovak Republic, depending on the duration of the posting (the basic amounts of meal allowances in euro or in foreign currencies are defined by a measure of the Ministry of Finance of the Slovak Republic).

To an employee sent on a foreign business trip, the employer may provide the following non-claimable reimbursements:

• other and higher reimbursements;
• other types of commercial insurance;
• pocket money.

Employer is obliged to provide employees with an advance payment for reimbursements up to the volume of estimated reimbursements.

3. Secondment

An employer or a temporary employment agency may agree in writing with an employee on a secondment to a host employer.

During the secondment, the employer may provide the following non-claimable reimbursements:

• reimbursements in the extent and amount as in the case of a business trip (travel expenses, accommodation expenses, meal allowances, necessary incidental expenses, travel expenses for the purpose of visiting family);
• reimbursement of documented removal costs;
• other and higher reimbursements.

Employer is obliged to provide employees with an advance payment for reimbursements, up to the amount of estimated reimbursements, only upon employees’ request.

4. Posting to another EU Member State

A posted employee is an employee doing work on the territory of a Member State other than the one where the employee normally works, for a certain period of time.

Legal status as of 30 July 2020:

An employee posted to another EU Member State is entitled to reimbursements in the extent and amount as for a foreign business trip (travel expenses, accommodation expenses, necessary incidental expenses, insurance for necessary medical treatment abroad, reimbursement of expenses related to visiting the eployee´s family, mandatory or recommended vaccination, meal allowances), unless the employee is entitled to more advantageous reimbursements under the law of the Member State where they are poste.

The employer may provide the following non-claimable reimbursements to an employee posted to another Member State to do work:

• reimbursement of documented removal costs;
• other and higher reimbursements;
• other types of commercial insurance;
• pocket money.

Employer is obliged to provide employees with an advance payment for reimbursements up to the volume of estimated reimbursements.

5. Reimbursements for work done abroad

An employee whose temporary place of work as agreed in the employment contract is abroad is entitled to the following claimable reimbursements:

• reimbursements as in the case of a foreign business trip (travel expenses, accommodation expenses, necessary incidental expenses, insurance for necessary medical treatment abroad, mandatory or recommended vaccination, meal allowances), for the days spent travelling to the place of work abroad and back, and for foreign business trips;
• reimbursements for business trips on the territory of the Slovak Republic for the time spent on the territory of the Slovak Republic, as in the case of a business trip (travel expenses, accommodation expenses, meal allowances, necessary incidental expenses, travel expenses for the purpose of visiting family).

The employer may provide the following non-claimable reimbursements to an employee whose temporary place of work as agreed in the employment contract is abroad:

• other and higher reimbursements;
• other types of commercial insurance;
• pocket money;
• reimbursement of expenses for family members, provided they accompany the employee to the place of work abroad (travel expenses, necessary incidental expenses, accommodation costs).

Employer is obliged to provide employees with an advance payment for reimbursements, up to the amount of estimated reimbursements, only upon employees’ request.

6. Starting employment

Upon the start of employment, an employer may provide the following non-claimable reimbursements:

• reimbursement of expenses up to the amount provided for business trips (travel expenses, accommodation expenses, meal allowances, necessary incidental expenses, travel expenses for the purpose of visiting family); employer may decide on provision of reimbursements of expenses within 90 calendar days from the start date of employment;
  • reimbursement of documented removal costs;
  • other and higher reimbursements.

Employer is obliged to provide employees with an advance payment for reimbursements, up to the amount of estimated reimbursements, only upon employees’ request.

7. Commute to work outside of scheduled working hours

This is a commute to the regular place of work and back in the event of exceptional work by an employee outside the scheduled working hours of the employee at the order of the employer or with the employer’s consent.

For commutes in connection with exceptional work outside the scheduled working hours to the regular place of work and back, an employee is entitled to a claimable reimbursement of:

• documented travel expenses

For commutes in connection with exceptional work outside the scheduled working hours, an employer may provide the following non-claimable reimbursements:

• other and higher reimbursements

Employer is obliged to provide employees with an advance payment for reimbursements, up to the amount of estimated reimbursements, only upon employees’ request.

8. Reimbursements for using one's own motor vehicle for business trips

An employer may agree with an employee in writing on the use of the employee’s own/private motor vehicle for a business trip.

If employees use their own/private vehicles upon the employer's request, they are entitled to a claimable reimbursement:

• basic reimbursement per kilometre of driving;
• mileage allowance;
• documented necessary incidental expenses.

If employees use their own/private vehicles upon their own request, they are entitled to a claimable reimbursement:

• basic allowance per kilometre of driving, mileage allowance and necessary incidental expenses; or
• based on a written agreement, reimbursement in the amount of the travel ticket for scheduled public transport and necessary incidental expenses.

The amount of the basic allowance for single-track vehicles and tricycles and for passenger road motor vehicles is defined by a measure of the Ministry of Labour, Social Affairs and Family of the Slovak Republic. When using a passenger road motor vehicle with a trailer, the basic allowance is increased by 15 %.

The amount of the basic allowance for trucks, buses and tractors is to be agreed between the employer and the employee.

An employee is entitled to mileage allowance based on fuel prices recalculated according to the consumption of fuels stated in the vehicle registration document or in the registration certificate of the road motor vehicle.

Explanatory laws:

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