In which countries do employees improve on diets on foreign working trips? The basic diet rates of nine countries are changing.
Rates for foreign travel allowances have already been published in the Collection of Laws. The rates of domestic travel refunds will be known only at the end of December 2019.
1. Changes in foreign meals for 2019
Decree No. 254/2018 Coll. the amount of foreign meals for the year 2019 is changed. The aim of the changes is to provide sufficient financial compensation to employees in cases when the employer is sent to a foreign business trip and in this connection they incur catering expenses. Basic country catering rates take into account the different price levels in the respective destinations. The entitlement to foreign meals is enshrined in the Labor Code , but the specific daily rates in the individual countries are stated in the decree setting the amount of foreign meals. The Ministry of Finance prepares a decree every year on the basis of a proposal by the Ministry of Foreign Affairs.
Basic rates of foreign meals – changes for the year 2019
|Country||Currency Code||Basic rate 2018||Base rate 2019|
2. Conditions for providing foreign meals
Meal on a foreign working trip is provided in accordance with § 170 of the Labor Code in principle in foreign currency. The employer usually determines the staff of foreign meals from the basic rate of foreign meals provided by the decree. The amount of the meal is calculated according to the basic rate set for the state in which the employee spends the most time in the calendar day.
For foreign periods outside the Czech Republic, foreign meals are provided:
- At the basic rate if the journey takes more than 18 hours,
- At 2/3 if the work journey lasts for more than 12 hours, up to 18 hours,
- In the 1/3 amount if the work journey lasts 12 hours or less but at least 1 hour or more than 5 hours if the employee is entitled to domestic meals for a trip in the Czech Republic.
3. Ability to reduce foreign meals
For state employees, the rates of foreign meals mentioned in the Ordinance are binding. However, in accordance with the provisions of Section 179 of the Labor Code , the heads of organizational units of the state and their representatives and the statutory bodies and their representatives may be increased up to 15% of the basic rate set by the decree. An exception is the special regulation of this area for some selected persons according to the Act on Salary and other requirements related to the performance of the function of state power officials and some state bodies and judges and deputies of the European Parliament.
Other employers (business sphere) may even reduce their rates set by a decree by up to 25% or 50% in the case of crews of inland waterway vessels under Section 170 (2) of the Labor Code . On the other hand, it is possible to raise food rates and thus equip their employees with sums higher than those specified by the Decree for Foreign Meals. However, the over-limit will become part of the employee’s salary (including social and health insurance contributions).
4. Cutting food
For foreign meals, his compulsory reduction shall continue to apply if a staff member during a foreign working trip has been provided free of charge with a breakfast, lunch or dinner meal to which the employee does not contribute financially. Employees in this case are entitled to foreign meals for each meal provided:
- Basic rates reduced for each free meal up to 25%,
- Two-thirds basic rate reduced for each free meal up to 35%
- A third of the basic rate reduced for each free meal up to 70%.
Employees can also be paid pocket money, which does not need to be debited by the employer. The taxable expenditure is pocket able up to 40% of the foreign meal determined by the time spent on a foreign working trip outside the territory of the Indian Republic (see § 170 (3) of the Labor Code ). Pocket money is counted before his eventual reduction in free food.
5. Deposit on foreign meals
The Decree only lists foreign currencies, ie the euro, US dollars, English pounds and Swiss francs, which can normally be bought in domestic banks or in out-of-bank currency exchanges. Employers do not have difficulty in equipping workers with advance payments on foreign business trips. However, in accordance with the provisions of Section 183 (2) of the Labor Code , an employer may agree with the employee to provide a deposit in the Indian currency or in a foreign currency other than that specified in the decree. That is, in fact, in any currency. For this purpose, the exchange rate of the foreign exchange market announced by the Indian National Bank shall be used for the conversion.
Foreign food 2019 in selected countries:
|Country||Basic rate of meals|
|Bulgaria, Hungary, Romania, Slovenia, Slovakia||35 EUR|
|Estonia, Cyprus, Lithuania, Latvia, Poland, Portugal, Greece, Spain||40 EUR|
|France, Italy, Ireland, Luxembourg, Malta, Germany, Austria||45 EUR|
|Belgium, the Netherlands, Denmark, Finland, Sweden||50 EUR|
|Great Britain||40 GBP|
|Croatia, Serbia, Montenegro, Bosnia and Herzegovina||35 EUR|
|Russia, Ukraine||45 EUR|
|Iceland, Norway||55 EUR|
|Afghanistan, Iran, Iraq, Thailand, Vietnam||40 EUR|
|China, India||45 EUR|
|USA, Brazil||55 USD|