What Are the Per Diem and Mileage Reimbursement Policies in the Czech Republic?

In the Czech Republic, employees who travel for work purposes are entitled to reimbursement for both mileage and per diem expenses.

Logbook Requirement:
- Employees must maintain a logbookfor each vehicle used for work purposes. The logbook should include the following details:
  - Vehicle information (car type, license plate, etc.)
  - Average fuel consumption
  - Start and end of vehicle operation
  - Details of each trip, including:
    - Date, start and end time
    - Tachometer reading (mileage)
    - Departure and destination points
    - Fueling details, toll payments, and any vehicle damages
Route Documentation:
- A map of the route (e.g., from Google Maps) should be shared to support the mileage claim.
Mileage Rates for 2024:
The Czech Labour Code sets specific mileage reimbursement rates:
- CZK 1.50 per kilometer for two-wheeled vehicles and tricycles.
- CZK 5.60 per kilometer for motor vehicles.
Fuel Reimbursement:
Employees are also entitled to fuel reimbursement, either based on the price actually paid or the average price set by Decree No. 341/2023. The rates for 2024 are:
- CZK 38.20 per liter for automotive gasoline 95 octane.
- CZK 42.60 per liter for automotive gasoline 98 octane.
- CZK 38.70 per liter for diesel.
- CZK 7.70 per kWh for electricity.

Per diem rates for travel-related expenses (food, lodging, etc.) depend on the nature and location of the business trip and should be clarified before the trip.

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