Nová výše stravného a průměrné ceny pohonných hmot od 1. 1. 2023?

New meal allowance and average fuel prices from 1 January 2023?

The Ministry of Labour and Social Affairs has prepared a draft amendment to the Decree on changing the rate of basic compensation for the use of road motor vehicles and meal allowances and on determining the average price of fuel for the purposes of providing travel allowances.

During 2022, you may have seen, quite unusually, three separate rates changes in the decree, mainly due to society-wide price increases and fuel price fluctuations.

The now planned amendment is scheduled to take effect on the traditional date of January 1, 2023. For clarity, we are only showing the newly proposed amounts.

1) The rate of basic compensation for 1 km of driving will be CZK 1.40 for single-track vehicles and three-wheelers; CZK 5.20 for other motor vehicles.

2) The average fuel price will be:

• CZK 41.50 per 1 litre of 95 octane petrol,
• CZK 45.20 for 1 litre of 98 octane petrol,
• CZK 45.70 per litre of diesel fuel,
• CZK 6.00 per kilowatt hour of electricity.

3) The new rates for meals will be as follows

For each calendar day of a business trip, a state employee will be entitled to a meal allowance of at least:

• CZK 127 if the business trip lasts between 5 and 12 hours,
• CZK 193 if the business trip lasts more than 12 hours, but not more than 18 hours,
• CZK 303 if the business trip lasts more than 18 hours

For each calendar day of a business trip, an employee in the business sector will be entitled to a meal allowance of:

• CZK 127 to CZK 152 if the business trip lasts between 5 and 12 hours,
• CZK 193 to CZK 233 if the business trip lasts longer than 12 hours, but no longer than 18 hours,
• CZK 303 to CZK 363 if the business trip lasts longer than 18 hours.

If you have any questions, please contact the author of the article or the EY tax team you are working with.

Author:

Adam Linek