AmCham Slovakia

On 26 October, members of parliament approved amendment to the Labor Code featuring new rules for meal plans of employees in Slovakia.

Taking into consideration reservations of the Ministry of Labor, Social Affairs and Family and the Ministry of Finance of the Slovak Republic, the amendment stipules that 55% of the meal value (currently max. 2,81 EUR) to be tax-deductible for employees concerning all forms of employer contributions (financial contribution, meal vouchers or own cantina). At the same time, social fund contribution to meal value remain tax free for employers.


The agreed Labor Code amendment is subject to signing by the President of the Slovak Republic and is expected to enter into force as of 1 January 2022. For more information and details (in Slovak language), please visit https://www.daneauctovnictvo.sk/sk/aktuality/stravovanie-zamestnancov-bude-mat-opat-nove-pravidla.a-2665.html.