Business trips - travel costs


In the case of business trips, an employee is entitled to reimbursement of travel expenses and travel per diems according to the valid regulations (the amount differs according to the length and the country of a business trip).

In case a worker performs some tasks for a natural or a legal person, without being employed by them, he/she can obtain travel allowances and travel per diem if so agreed (e.g. in an agreement between the incoming foreigner and the hosting organisation) or if the mobility of a foreign national is based on an agreement on mutual exchange of staff concluded between a Slovak and a foreign employer. Such foreigner coming to Slovakia can receive a travel per diem in the amount equal to three times the per diem rate set for journeys in the territory of Slovakia longer than 18 hours. The per diems are paid by the hosting employer in Slovakia unless this duty is fulfilled by the sending foreign employer. It can be applied for example to a short‑term mobility within a research project.

Example: in 2019 the daily travel per diem rate for journeys within Slovakia is 10.90 €, i.e. the daily travel per diems for a foreigner can be up to 32.70 €.