Rules on missions and travel allowances

Do you know what your employee is entitled to when you send them on a business trip, and what you must not forget? Find out under what conditions an employee can go on a business trip and what expenses are associated with it.

What is a business trip?

A business trip is nothing more than the legal term for the colloquial expression "business trip." The Labor Code defines it as a temporary assignment of an employee to perform work outside the agreed place of work. It does not specify how long it should be—on the contrary, it says that you can only send an employee on a business trip by mutual agreement.

What needs to be done before a business trip?

Who can't you send on a business trip?

If your employees refuse to agree to business trips, you can terminate their employment for failure to meet the requirements for the performance of the agreed work. Only the following persons may refuse a business trip without penalty:

1/ Employees listed in the Labor Code who can only be sent on a business trip with consent for a specific trip. These include:

• pregnant women and employees caring for children under 8 years of age;
• single persons caring for a child under 15 years of age;
• caregivers who can prove that they provide long-term care for a person dependent on the assistance of others.

2/ Employees who have not given their prior consent to business trips.

Length of business trip

When you send an employee on a two-day business trip, you will not pay them for 48 hours of work or reimburse them for overtime. They would only be entitled to overtime pay if they actually worked longer than their set working hours during the business trip.

On the other hand, even if, for example, they spent two hours of the entire business trip in a meeting with a client, they are entitled to compensation as if they had worked a full day as usual.

You do not pay employees for time spent on a business trip that does not fall within their scheduled shift (e.g., evening travel, overnight stays in a hotel). They are only entitled to travel allowances for this time.

Domestic business trips

An employee on a business trip is entitled to reimbursement of travel expenses related to:

• transportation;
• meals;
• accommodation;
• and other expenses, if applicable.

You can provide the employee with an advance payment, give them a company credit card, or reimburse them after the business trip has ended and been accounted for.

While the minimum limit for meal allowances and the amount of reimbursement for the use of an employee's own vehicle is regulated by a decree of the Ministry of Labor and Social Affairs and the amounts change every year, other reimbursements are paid according to actual expenses based on supporting documents. Decree No. 573/2025 Coll. of December 22, 2025, applies to the calculation of travel allowances in 2026.

Meal allowances

The amount of meal allowances depends on the length of the business trip and the number of meals provided.

While employers in the public and subsidized sectors can choose meal allowance rates within a specified range, as entrepreneurs, you are required to pay your employees at least the minimum amount specified in Section 163(1) of the Labor Code. You can increase the meal allowance, but anything above the legal limit is taxed and subject to social security and health insurance contributions.

Be aware of meal allowance reductions – if free meals are provided during a business trip, the meal allowance is reduced by 70%, 35% or 25% for each meal (depending on the length of the trip).

Travel allowances when using a private vehicle

If employees use a company vehicle for business purposes, they are not entitled to travel expenses. If they use their own car, employees are entitled to reimbursement of:

1/ Fuel consumption, which you can determine in two ways:

• Actual costs – you reimburse employees for fuel receipts.
• Flat rate – when settling accounts, you use a fixed amount per kilometer, which is regularly updated by the Ministry of Labor and Social Affairs several times a year.

2/ Depreciation, which is a contribution for vehicle wear and tear, is set by the above-mentioned decree. In 2026, the basic rate per 1 km driven by a passenger car is CZK 5.90 (2025: CZK 5.80).

Other expenses

Based on documented receipts or invoices, you are also required to reimburse employees for other expenses incurred, such as those related to accommodation and travel by public transport.

However, it is within your discretion to determine how and by what means your employees will travel or where they will stay. If an employee chooses a different (more expensive) means of transport than the option you have approved, or a luxury hotel, you will only reimburse them for the costs up to the pre-approved amount.

Foreign travel

Similar rules apply to business trips abroad as to domestic trips. The main difference is in the amount of the foreign meal allowance, which is regulated for 2026 by Decree No. 489/2025 Coll. This decree sets the basic rate for each country.

In addition, you can also provide employees with other travel allowances determined on the basis of internal regulations or a collective agreement, such as pocket money, which can be up to 40% of the daily meal allowance.

Don't worry about business trips

Don't stress about whether you are using the approved forms correctly or paying the current meal allowance. We monitor laws and other regulations for you! Focus on managing and developing your business and entrust the complete accounting agenda to our accounting team.

Contact information

Write to us and we’ll get back
to you within 24 hours.

+420 226 224 724

info@jake-james.cz

Revoluční 736/15, Praha 1

Follow us:

First name

Last name

Phone

E-mail

Message

I consent to the processing of my personal data

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Send