Cestovní náhrady podle zákoníku práce 2025 – praktický průvodce – Pfeilerová Jaroslava (2025)

The publication contains an interpretation of the issue of travel reimbursements for employees in both the business and non-business sectors.

It also includes specific and rare cases of travel reimbursements.
In addition to basic information about providing reimbursements (meal allowances, travel expenses, accommodation expenses, and ancillary expenses), the publication also includes descriptions of specific cases, such as procedures in the event of an employee's illness during a business trip, issues related to team building, reimbursements during interruptions of business trips, working from home, transferring or assigning an employee to another employer, in cases of overlapping meal allowances and benefits in the form of meal vouchers or meal voucher allowances, when using electric vehicles, when standardizing reimbursements, conditions for providing travel reimbursements to members of the bodies of legal entities, etc.

Related issues in one place and clearly
Here you will find procedures for accounting for travel reimbursements, currency conversion procedures, the use of accounting rates as well as rates set by the Labor Code. Additionally, information about reimbursements when sending employees on long-term foreign business trips, not only in terms of providing travel reimbursements but also the related tax implications on...