Act on Travelling Refunds

Act No. 283/2002 Coll. on Travelling Refunds

This Act replaces the previously valid Act No. 119/1192 Coll. on Travelling Refunds, as amended.

This Act regulates provision of travelling refunds, refunds of expenses and other payments on business trips, in case of temporary assignment for work with other legal entity or individual, in the establishment of employment relation or similar engagement and during performance of work abroad (a) to employees in employment relation or similar engagement unless a separate regulation stipulates otherwise, (b) to members of co-operatives if employment relation is also a condition for membership, (c) to individuals active on the basis of agreements on work performed not within employment relations, if agreed, (d) to persons who are stipulated by this Act.

The Act further regulates provision of travelling refunds also to persons (a) who are stipulated by a special regulation, (b) who are appointed or elected into the bodies of a legal entity and are not in employment relations with the legal entity, (c) who perform tasks for a legal entity or an individual on the basis of a written agreement and are not in employment relations with the legal entity or the individual, if agreed.

The Act further defines terms such as business trip, foreign business trip, regular workplace, employee's family, employer and employee.

Under the Act, an employee sent on business trip is entitled to (1) refund of evidenced travelling expenses, (2) refund of evidenced accommodation expenses, (3) meal allowance, (4) refund of evidenced necessary by-costs, (5) refund of evidenced travelling expenses for journeys to visit his/her family at the place of permanent residence or at the place of stay of his/her family agreed between the employer and the employee in advance, if business trip lasts more than seven consecutive calendar days for each week, if this refund is not agreed for a longer period in a collective agreement, or eventually in an employment contract or other written agreement with the employee, however for not longer than one month.

The employee is entitled to meal allowance for each calendar day of a business trip under conditions stipulated by this Act. The amount of meal allowance is stipulated depending on the duration of business trip on a calendar day, whereas the duration of business trip is divided into time periods (a) from 5 to 12 hours, (b) over 12 hours to 18 hours, (c) over 18 hours.

The amount of allowance for the stated time periods shall be stipulated by a measure of the Ministry of Employment, Social Matters and Family of the Slovak Republic.

The Act contains special provisions relating to the provision of refunds to employees, whose frequent change of workplace results from a special nature of their occupation.

If the employee on a business trip is to be provided with free meals to the full extent, the employer shall not provide him/her with meal allowance. If the employee on a business trip is to be provided with free meals partial, the employer shall reduce the meal allowance pro rata, at least by 20% and at most by 40% of the stipulated amount of meal allowance. The employer shall agree on the rate of reduction of meal allowance in a collective bargaining agreement or determine it in an internal regulation.

The Act further regulates refunds in case of temporary assignment and establishment of employment relationship, as well as refund for use of motor vehicles on business trips.

Separately, the Act stipulates conditions for provision of refunds in case of foreign business trips and conditions for provision of refunds during performance of work abroad.

This Act came into force on 1 July 2002, save for Section 21, which came into force as of 1 January 2003.

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