23.12.2014 Travel allowances 2015

23 December 2014
AUDITOR newsletter

Minor adjustments were made to the rates of travel allowances for the year 2015:

  • basic daily meal allowances for domestic business trips: 

Duration of the business trip (hrs.)

Minimum statutory rates of meal allowances (CZK)

Maximum limit for meal allowances to be exempted from wage tax (CZK)

from

to

2015

2014

2015   

2014

5

12

69 

67 

82 

80 

12

18

104

102 

125 

123 

18

24

163 

160

195 

191 

  • The reimbursement for the use of a private car by an employee remains CZK 3.70/km.
  • The average prices of fuel for 2015 applied when the employee fails to document the price are as follows: 

Fuel type

Price per litre

petrol 95

CZK 35.90

petrol 98

CZK 38.30

Diesel

CZK 36.10

  •  There were no changes in meal allowances abroad compared to 2014.