Stravné

Stravné is a term primarily used in Slovakia and the Czech Republic to refer to the daily allowance provided to employees for meals during business trips. This allowance is intended to cover the costs of food and beverages consumed while an employee is away from their usual place of work due to professional duties.

The amount of stravné is regulated by law and is subject to change, typically updated annually. It is usually calculated based on the duration of the business trip, with different rates often applied for trips lasting less than six hours, between six and twelve hours, and over twelve hours. For longer trips, such as those lasting a full calendar day, the maximum statutory rate applies.

In addition to the per diem allowance, employers may also provide meal vouchers or reimburse actual meal expenses, depending on company policy and local regulations. The purpose of stravné is to compensate employees for the additional expenses incurred when they cannot access their usual workplace facilities or home for meals. It is considered a tax-deductible expense for employers and is generally not subject to income tax for employees, provided it does not exceed the statutory limits. The specific rules and rates can vary slightly between Slovakia and the Czech Republic, but the fundamental concept of a meal allowance for business travel remains consistent.