Travel allowances 2021 – Changes as of October 19, 2021

November 2021
AUDITOR newsletter

For business trips where the employee uses his or her own car and does not provide a receipt for the actual fuel costs, the reimbursement rate was increased for gasoline (95 octane) from Oct. 19th 2021. 

 

All other travel compensation rates remain as they were set at the beginning of the year 2021.

 

  • Basic daily meal allowances for local business trips:

 Duration of the   business tripp
 (hrs.)

 Minimum statutory rates   of meal allowances (CZK)

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

 from

 to

 2021

 2021

 5

 12

 91

 108

 12

 18

 138

 167

 18

 24

 217

 259

  • The compensation for the use of an employee´s private vehicle is CZK 4,40 per km. 
  • For  compesation for fuel expanses, the cost of fuel is as follows, unless the employee provides the actual cost of fuel:

 Fueal type 

 Price per litre (CZK)

 Petrol 95- till 18.10.2021 

 27,80

 Petrol 95- octan — since 19.10.2021 

 33,80

 Petrol 98

 31,50

 Diesel

 27,20

 Electricity – 1kWh 

 5,00

  • For 2021, the basic foreign meal allowance rates for these countries will not change:

 

 2021

 Austria

 EUR 45

 Germany

 EUR 45

 Slovak Republic

 EUR 35

 Switzerland

 CHF 75

  • From 2021, the basic rates of foreign meal allowances for these countries have been increased:

 Country 

 Currency 

 Basic rate in 2020

 Basic rate in 2021

 Country

Currency

 Basic rate in 2020

Basic rate in 2021

 Afghanistan

 EUR

 40

 45

 Nigeria

EUR

 45

 50

 Albania

 EUR

 35

 40

  Equatorial Guinea

 EUR

 45

 50

 Bulgarian

 EUR

 35

 40

 Senegal

 EUR

 45

50

 Chad

 EUR

 45

 50

 Slovenia

 EUR

 35

 40

 Philippine

 EUR

 35

 40

 Sao Tome and Principe

 EUR

 35

 40

 Indonesia

 EUR

 35

 40

 Sweden

 EUR

 50

55

 Cameroon

 EUR

 45

 50

 Taiwan

 EUR

 40

45

 Cuba

 EUR

 50

 55

 Turkmenistan

 EUR

 40

45

 Niger

 EUR

 45

 50

 

 

   


Further details  can be  found in Regulation No. 510/2020 Coll. and No. 589/2020 Coll.

For interactive travel allowance calculation forms, please contact Mrs. Marie Haasová.