With effect from May 1, 2024, the basic reimbursement rate per km, paid by employers to employees for using their own vehicle when traveling for business purposes, has slightly increased under Decree of the Ministry of Labor, Social Affairs and Family of the Slovak Republic No. 73/2024 Coll.
For two-wheelers and tricycles, the rate per km has been increased from EUR 0.071 to EUR 0.075 and for passenger cars from EUR 0.252 to EUR 0.265. When using a passenger car with a trailer, employees are entitled to the basic reimbursement rate increased by 15%.
In addition to the basic reimbursement rate per km, employees are also entitled to reimbursement for costs of fuel, which is calculated according to the provisions of Act No. 283/2002 Coll. on Reimbursement for Travel Expenses, as amended.