The employer must reimburse the daily expenses of the business trip.
Even during the war, some employees have to go on business trips. Daily expenses are reimbursed to the employee for the days of business trip and do not require special documentary confirmation. The publication of the Norwegian Journal of Social Sciences reported the amount of daily allowances that an employee on business trip can receive.
Are daily allowances included in the wage fund
Per diems are used to feed the seconded employee and to finance other personal needs. Per diems are not part of the wage fund. Also, per diems are not taxed as wages, they are not subject to VAT, they are not subject to indexation.
In addition to per diems on business days, the employee also receives a salary, although it is calculated according to different rules than on normal working days.
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What is the amount of daily payments for employees on a business trip
For employers, the non-taxable amount of per diems is determined by para. “a” of paragraph 170.9.1 of the Tax Code of Ukraine. In 2023, it amounts to:
- for business trips in Ukraine – no more than 0.1 of the minimum salary established by law on January 1 of the tax (reporting) year, calculated for each calendar day of such a business trip — 670 UAH (6700 UAH*10%);
- for business trips abroad — no more than 80 euros for each calendar day of the business trip at the official exchange rate of the hryvnia to the euro established by the NBU, calculated for each such day. which exceeds the amounts indicated above, the difference is subject to personal income tax at the rate of 18% and military tax at the rate of 1.5%.
In budgetary institutions, the amounts of per diems for business trips are determined in Appendix 1 to the resolution of the CMU dated 02.02.2011. No. 98.
From January 1, 2022, the daily allowance for business trips with budget funds in Ukraine is 300 hryvnias, and for foreign business trips, the amount is determined in US dollars and depends on the country of the business trip. For 2023, the amount of daily allowances has not changed.
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As much as possible continue business trip
The head of the organization determines for what period to send an employee on a business trip. This and other mandatory information about the trip must be included in the Travel Order.
Per diems for the trip depend on the duration of the trip. However, when determining the duration, the manager must take into account the requirements of Clause 6 of Resolution No. 98. Yes, one business trip can last no longer than:
- 30 calendar days — within Ukraine;
< li>60 calendar days — abroad.
The duration of a civil servant's business trip during the year cannot exceed 60 days, except for cases specified by law.
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