Even in times of war, some workers have to travel on business trips. Per diem expenses are reimbursed to the employee for the days of the business trip and do not require special documentary confirmation.. The HB edition told how much daily payments an employee can receive on a business trip.
Are daily allowances included in the salary fund?.
Per diems are used to feed the posted worker and finance other personal needs. Per diems are not included in the salary fund. Also, daily allowances are not taxed as wages, they do not accrue ERUs, they are not subject to indexation..
The employee, in addition to daily allowance for business trip days, also receives a salary, although it is calculated according to different rules than on ordinary working days.
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What is the daily allowance for employees on a business trip.
For employers, the tax-free daily allowance is determined by. " 170. 1 of the Tax Code of Ukraine. In 2023 it is:.
for business trips in Ukraine - no more than 0.1 of the minimum wage established by law as of January 1 of the tax (reporting) year, calculated for each calendar day of such a business trip - UAH 670 (UAH 6700 * 10%);
for business trips abroad - no more than 80 euros for each calendar day of a business trip at the official hryvnia to euro exchange rate set by the NBU, calculated for each such day.
In case of payment of daily allowance for an amount exceeding the above amounts, the difference is subject to personal income tax at a rate of 18% and military duty at a rate of 1.5%.
In budgetary institutions, the amounts of daily business trips are determined in Appendix 1 to the Resolution of the Cabinet of Ministers dated 02. 02. 2011. No. 98.
From January 1, 2022, the amount of daily allowance for business trips for budgetary funds in Ukraine is 300 UAH, and for business trips abroad, the amount is determined in US dollars and depends on the country of business trip. In 2023, the amount of daily allowance has not changed.
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How long can a business trip last?.
The head of the organization determines for how long to send the employee on a business trip. This and other mandatory information about the trip must be included in the travel order..
The daily allowance on a business trip depends on the duration of the trip..
However, when setting the duration, the manager must take into account the requirements of. 6 Decree No. 98. So, one business trip can last no longer:.
30 calendar days - within Ukraine;
60 calendar days - abroad.
The period of business trip of a civil servant during the year cannot exceed 60 days, except for cases specified by law.
Earlier we wrote that last year a record low number of Ukrainians said they could afford a vacation..