Decree No.398/2023 Coll., on the change of the rate of basic compensation for the use of road motor vehicles and meal allowances and on the determination of the average price of fuel for the purpose of providing travel allowances in 2024, with effect from 1 January 2024, sets out the travel allowances in 2024.
Determination of travel allowances
The Ministry of Labour and Social Affairs sets the rates of travel allowances by decree at regular intervals from 1 January of the calendar year on the basis of data from the Czech Statistical Office on vehicle prices, the prices of food and non-alcoholic beverages in public catering and the prices of fuel. The decree provides as of 1 January:
- the rate of basic compensation for the use of road motor vehicles as provided for in Section 157(4)
- boarding provided for in Sections 163(1) and 176(1) of the Labour Code
- average fuel price.
It further provides Ministry of Labour and Social Affairs travel allowances on special dates, as soon as, according to the data of the Czech Statistical Office, any of the prices mentioned above has changed since the date of the last adjustment contained in the Decree increase or decrease by at least 20 %.
Travel allowances from 1 January 2024
Pursuant to Section 189(1) of the Labour Code, with effect fromd 1 January 2024 the following rates:
Rate of basic compensation for the use of road motor vehicles:
The rate of basic compensation for 1 km of travel (Section 157(4) of the Labour Code) is at least
- 1,50 CZK for single-track vehicles and tricycles
- 5,60 CZK for passenger road motor vehicles.
Meals:
The staff member shall be entitled to a meal allowance for each calendar day of travel (Section 163(1) of the Labour Code) at least in the amount of
- 140 CZK, if the business trip lasts between 5 and 12 hours
- 212 CZK, if the business trip lasts more than 12 hours, but not more than 18 hours
- 333 CZK, if the business trip lasts more than 18 hours.
For each calendar day of travel, the staff member shall be entitled to (pursuant to Section 176(1) of the Labour Code) meal allowance in the amount of
- 140 CZK to 166 CZK, if the business trip lasts between 5 and 12 hours
- 212 CZK to 256 CZK, if the business trip lasts more than 12 hours, but not more than 18 hours
- 333 CZK to 398 CZK, if the business trip lasts more than 18 hours.
Average fuel price
The amount of the average price of fuel pursuant to Section 158(3) of the Labour Code is
- 38,20 CZK for 1 litre of 95 octane petrol
- 42,60 CZK for 1 litre of 98 octane petrol
- 38,70 CZK per 1 litre of diesel fuel
- 7,70 CZK for 1 kilowatt hour of electricity.
Remark: Decree No. 398/2023 Coll. repeals the previous decrees for 2023, i.e. Decree No. 467/2022 Coll., Decree No. 85/2023 Coll., and Decree No. 191/2023 Coll.
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