How much am I owed for meals and travel to work and are they compulsory?
Yes, reimbursement for a meal during work and for travel to work is a statutory right under Article 130 of the Employment Relationships Act (ZDR-1) - it is not part of gross pay but an add-on to it. The exact amount is set by a branch collective agreement or the employment contract, while the Decree on the tax treatment of reimbursements sets the limit up to which they are tax-free. For 2026 the meal is tax-free up to €7.96 a day for attendance of at least four hours. Travel reimbursement is tax-free up to €0.21 for each full kilometre between home and work, but at least €140 a month if the workplace is at least one kilometre away. The widespread myth that meal and travel are "included in the pay" is wrong - they are separate items due on top of the wage. If actual public transport costs more than the flat rate, that is reimbursed, and the employer must calculate both for each day of attendance.
📋 The rules
- Meal and travel are compulsory reimbursements under Article 130 ZDR-1; the exact amount is set by a collective agreement or the contract.
- The meal is tax-free up to €7.96 a day (2026) for attendance of at least 4 hours.
- Travel is tax-free up to €0.21/km of distance, but at least €140 a month if work is at least one kilometre away.
- If public transport costs more than the flat rate, the actual public transport cost is reimbursed.
- Both are due for each day of attendance; for leave or sick days the meal and travel are not due.
🔓 Exceptions
- For attendance under 4 hours no meal is due; for over 10 hours an extra €0.99 is allowed for each completed hour above eight.
- If the workplace is less than a kilometre from home, travel reimbursement is not due.
- For business trips (not the commute) a mileage rate of €0.43/km and per diems apply, which is a separate category.
⚠️ Penalties & fines
Meal and travel are enforceable rights: if the employer does not calculate or pay them, it is a breach of labour law handled by the Labour Inspectorate, which imposes a fine. The worker can claim the unpaid reimbursements in court together with statutory default interest, and the claim covers every unpaid day of attendance. If the employer pays above the tax-free threshold (for example a meal over €7.96), the excess is taxed as employment income and charged contributions. On the employer's insolvency the unpaid reimbursements are covered to a limited extent by the public guarantee fund. A common trap is trying to make the reimbursements notionally "included in the pay", which would strip the worker of part of their rights - such an arrangement is contrary to law and invalid. Wrong or too-low reimbursements can also trigger a broader inspection of pay.
📎 Official sources
- PISRS - Decree on the tax treatment of reimbursements →
- FURS - reimbursements (meal, travel to work) →
- Official Gazette RS - adjustment of reimbursement amounts →
❓ Frequently asked
How much am I owed for a meal?
The exact meal amount is set by a branch collective agreement or the employment contract, while for tax it is free up to €7.96 a day in 2026. The meal is due for attendance of at least four hours, and for attendance over ten hours an extra €0.99 is allowed for each completed hour above eight.
How is travel reimbursement worked out?
Travel reimbursement is tax-free up to €0.21 for each full kilometre between home and workplace for each day of attendance. If the per-kilometre figure comes to less than €140 a month, you are still owed at least €140, as long as the workplace is at least a kilometre away.
Are meal and travel part of the pay?
No, meal and travel are not part of gross pay but separate reimbursements due on top of the wage. An arrangement making them "included in the pay" so they are not paid separately is contrary to ZDR-1 and invalid.
Do I get meal and travel on leave?
No, meal and travel are due only for days of actual attendance at work, not for days of annual leave or sick absence. For those days there is no cost of a meal at work or of a commute, so the two reimbursements simply do not accrue.
What if public transport costs more than the flat rate?
If the actual public transport costs are higher than the flat reimbursement, you are owed reimbursement of the actual public transport cost. For business trips a separate mileage rate of €0.43/km applies, which is not the same as travel-to-work reimbursement.
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