Travel expenses are the costs an employee has to bear while on a business trip (outside his permanent place of work), including travel time.
The grounds for their payment are:
- order from the manager to go on a business trip;
- travel certificate;
- advance reports and other primary accounting documents, including receipts, checks and other evidence of expenses incurred, as well as statements of cash flows on card accounts (if expenses were paid by bank card).
Standards for payment of daily allowances for business trips are established by the Republican Ministry of Finance; currently valid values are valid from March 23, 2021 .
Travel expenses
Persons on business trips, according to the law, are compensated for expenses for food, accommodation, travel to and from their destination, as well as expenses that are due to the specifics of the performance of the official task or other factors. An employee may be reimbursed for:
- parking lots and parking lots;
- copying and translating documents;
- mobile communications;
- driving a vehicle on toll roads;
- baggage transportation in excess of the norm, within which no fee is charged.
Supporting documents must be provided to confirm such expenses. It should also be taken into account that compensation for such costs is carried out with the approval of the employer.
Daily allowance amount
The procedure and amount of compensation to employees for expenses incurred on business trips to Belarus are determined by a collective or labor agreement, as well as local regulations. This is stated in Part 4 of Art. 168 Labor Code of the Russian Federation.
An example of such a local act is a regulation on business trips, which should specify the procedure, amount and timing of reimbursement of expenses associated with employees’ business trips, as well as a list of possible expenses.
How to approve this provision in a company is described in our article “What should be the Regulation on Business Travel”.
When traveling to Belarus, the date of crossing the Russian state border is included in the days for which per diem is paid as abroad , and when traveling to Russian territory, the date of crossing the Russian border is included in the days for which per diem is paid as in Russia .
You can read about the amount and procedure for calculating daily allowances in our publication “What are the daily allowances for a business trip abroad in 2020.”
Daily allowance for business trips to the Republic of Belarus
| Type | Amount/day |
| One day business trip | 9 rub. |
| Travel expenses in the absence of travel documents | 0.1 base value in each direction |
| in Minsk and regional centers | 50 rub./day |
| in regional centers | 25 rub./day |
| in other settlements | 20 rub./day |
The period of stay on a business trip is counted from the day of departure to the day of arrival (according to the schedule of the relevant modes of transport - train, plane, etc.). For example, if an employee went on a business trip at 23:58 on January 10, arrived at the place on January 12, left back at 0:05 on January 15, and returned to his place of residence and main work at 15:25 on January 17, then the period of stay for a business trip, the time interval from January 10 to January 17 will be considered.
Currently, the daily allowance rate is 9 rubles. If the receiving party pays for a posted employee’s meals and provides him with transportation, the daily allowance is paid to him only for the time he is on the road.
Travel expenses (including the cost of pre-booking, use of bedding and other related costs) are compensated in the amount of actual amounts confirmed by supporting documents. This applies not only to intercity or suburban transport, but also to urban public transport (with the exception of taxis).
If the employee is provided with housing by the host party or pays for it by bank transfer, housing rental compensation is not paid.
In any case, while on a business trip, the employee is paid his salary in accordance with the employment contract.
Is employee consent required to be sent on a business trip?
Required, but only if its duration exceeds 30 days. If an employee goes on a business trip to a region of radioactive contamination, his stay there should not exceed 1 year.
Only a full-time employee with whom an employment contract has been concluded can be posted. As for business trips of employees working under a civil contract, all issues relating to the possibility of sending on a business trip, length of stay, procedure for compensation of expenses, etc. are resolved in accordance with the provisions of this contract.
Amount of travel allowances abroad
The size depends on the destination country. When traveling to Russia, the daily allowance will be $30, and housing rental costs will be reimbursed in the amount of up to $120 (for Moscow and St. Petersburg - up to $140). For business trips to Austria, the daily allowance rate is 60 euros, housing rental costs will be reimbursed in the amount of 130 euros, to Denmark - 55 and 175 euros, respectively, to Germany - 50 and 140 euros.
Before your trip, you should inquire in advance what travel expense regulations apply to a particular country and in what currency they are established.
For an employee sent abroad, the employer can compensate for the costs of renting a car, as well as for a taxi (for transfers from a train station, airport, etc.) - subject to the availability of supporting documents.
How will employees be reimbursed for travel expenses?
Now employees both on business trips within the country and abroad will be able to reimburse travel expenses if they are delayed on their trip for personal reasons. Simply put, you can go on a business trip earlier or return from it a few days later if you need to stay for personal reasons. In this case, the employer will pay the cost of tickets (which would have to be purchased anyway, but for other dates). The main condition is that extra days on a business trip can fall on weekends, state days and holidays, but not on working days. For example, if a work trip is planned for three days - from Monday to Wednesday, then you can leave on Saturday or Sunday. And the employer will pay for the ticket.
If you do not provide supporting documents about travel expenses, the employer will reimburse only 0.1 of the base amount - 2.55 rubles.
But there is a nuance: housing costs and daily allowances for “extra” days will not be paid.
Another change: employers will be able to reimburse the costs of taxi trips, as well as car rentals abroad. But for this you need to provide supporting documents.
When traveling abroad, it is possible to use a taxi for transfer to the station, airport or pier, as well as from the station, airport or pier to the place of departure, destination and transfers on internal lines of railway, air, water, and road transport.
Hires do not need to be reimbursed for tickets provided by the host. In this case, the employee does not need to provide supporting documents to the employer.
There is also no need to pay money for travel if the posted worker is provided with means of transportation or has the right to free travel.
In Belarus, the amount of travel allowances throughout the country has been increased to 9 rubles per day, as well as to some countries. Previously, the daily allowance for a one-day business trip was 3.5 rubles, and for two-day and longer trips - 7 rubles per day.
The daily allowance for business trips to some countries has also changed. For example, for a work trip to Austria, they previously paid 50 euros of daily allowance, now it is 60. For Australia, this amount has increased from 70 to 90 Australian dollars.
If an employee goes on a business trip at the expense of the host party, which covers the costs of food and travel around the country, then the company does not need to pay per diem (except for the time spent on the road). During the time of travel, daily allowances are paid in full from the established norm.
The procedure and amounts for reimbursement of expenses on business trips have changed in Belarus
From June 24, 2021, the procedure and amounts for reimbursement of expenses on business trips have changed in Belarus. The changes are enshrined in Resolution of the Council of Ministers No. 363 dated June 24, 2020, published on the National Legal Internet Portal
The Regulations provide for comprehensive regulation of issues when sending employees on business trips abroad. In this regard, reimbursement of travel expenses should be made taking into account the norms of the above Regulations.
The norms for travel expenses have changed differently for different countries - some have decreased, while others have increased.
Example of changes for some countries:
| Place of business | Refund currency | Amounts of compensation from 03/23/2019 to 06/25/2020 | New compensation amounts from 06/25/2020 | ||
| Daily allowance rates | Expenses for renting residential premises (per day) | Daily allowance rates | Expenses for renting residential premises (per day) | ||
| Azerbaijan | U.S. dollars | 60 | 120 | 35 | 75 |
| Algeria | U.S. dollars | 70 | 170 | 100 | 125 |
| Angola | U.S. dollars | 90 | 300 | 65 | 140 |
| Argentina | U.S. dollars | 55 | 135 | 55 | 190 |
| Armenia | U.S. dollars | 80 | 80 | 35 | 90 |
| Bahrain | U.S. dollars | 80 | 250 | 80 | 170 |
| Bulgaria | Euro | 50 | 105 | 45 | 110 |
| Great Britain | pounds | 69 | 120 | 105 | 270 |
| Venezuela | U.S. dollars | 115 | 300 | 35 | 120 |
| Vietnam | U.S. dollars | 60 | 120 | 45 | 110 |
| Germany | Euro | 50 | 140 | 80 | 145 |
| Georgia | U.S. dollars | 40 | 110 | 50 | 125 |
| Egypt | U.S. dollars | 80 | 120 | 80 | 160 |
| Zimbabwe | U.S. dollars | 45 | 130 | 55 | 120 |
| Israel | U.S. dollars | 70 | 150 | 95 | 260 |
| India | U.S. dollars | 50 | 150 | 55 | 120 |
| Indonesia | U.S. dollars | 70 | 120 | 65 | 120 |
| Iran | U.S. dollars | 60 | 190 | 25 | 70 |
| Italy | Euro | 50 | 130 | 85 | 135 |
| Kazakhstan | U.S. dollars | 30 | 100 | 50 | 80 |
| Cambodia | U.S. dollars | 40 | 100 | 50 | 85 |
| China | U.S. dollars | 50 | 150 | 70 | 145 |
| Cuba | Euro | 60 | 150 | 50 | 160 |
| Kyrgyzstan | U.S. dollars | 30 | 60 | 35 | 125 |
| Libya | U.S. dollars | 35 | 150 | 55 | 140 |
| Lithuania | Euro | 30 | 70 | 55 | 115 |
| Malaysia | U.S. dollars | 60 | 120 | 70 | 110 |
| Moldova | U.S. dollars | 30 | 50 | 50 | 90 |
| Mongolia | U.S. dollars | 60 | 120 | 40 | 135 |
| Myanmar | U.S. dollars | 35 | 80 | 35 | 75 |
| Nigeria | U.S. dollars | 80 | 350 | 25 | 80 |
| UAE | U.S. dollars | 80 | 250 | 120 | 200 |
| Oman | U.S. dollars | 90 | 200 | 80 | 160 |
| Pakistan | U.S. dollars | 75 | 200 | 50 | 205 |
| Panama | U.S. dollars | 60 | 150 | 75 | 140 |
| Poland | U.S. dollars | 50 | 150 | 65 | 150 |
| Russia | U.S. dollars | 30 | 120 | 25 | 80 |
| Romania | Euro | 33 | 80 | 55 | 140 |
| Serbia | Euro | 55 | 85 | 55 | 100 |
| Syria | U.S. dollars | 50 | 100 | 65 | 130 |
| Slovakia | Euro | 40 | 110 | 60 | 135 |
| Slovenia | Euro | 60 | 120 | 65 | 140 |
| Sudan | U.S. dollars | 80 | 240 | 50 | 95 |
| Tajikistan | U.S. dollars | 50 | 80 | 40 | 110 |
| Turkmenistan | U.S. dollars | 30 | 150 | 80 | 135 |
| Türkiye | U.S. dollars | 80 | 120 | 40 > | 90 |
| Uzbekistan | U.S. dollars | 30 | 70 | 45 | 125 |
| Ukraine | U.S. dollars | 40 | 90 | 55 | 105 |
| Czech | Euro | 50 | 130 | 60 | 140 |
| South Africa | U.S. dollars | 50 | 140 | 35 | 120 |
In addition, when an employee is sent on one day to several foreign countries (cities of a foreign state, if different amounts of daily allowance reimbursement are established for them), the amount of daily allowance is determined by the employer based on the largest amount of daily allowance reimbursement for one of these foreign countries.
The full text of the document can be found here.
Business travel allowances in Belarus will now be 9 rubles instead of 3.5
In Belarus, the procedure and amounts for reimbursement of expenses for business trips have changed. This is provided for by Resolution of the Council of Ministers dated March 19, 2021 No. 176, which was officially published on the National Legal Internet Portal, BELTA reports.
In particular, the daily allowance for business trips around Belarus will now be Br9 per day (previously Br3.5 for one-day business trips and Br7 for business trips of more than a day).
Costs for renting housing in regional centers and Minsk are set at Br50 per day, in regional centers - Br25, in other settlements - Br20 (without submitting supporting documents). If rental costs exceed these amounts, the employer reimburses them on the basis of supporting documents, but not more than the cost of a single room in a hotel.
The business traveler is reimbursed for travel expenses by any type of transport (except taxi) at the actual cost of the tickets.
Innovations also apply to business trips abroad - the daily allowance to some countries has been increased, and hiring costs will now be reimbursed in the amounts determined by Resolution No. 176 without supporting documents. Travel expenses are reimbursed at any fare, with the exception of business class fares. “However, if an employee is sent on a business trip at the expense of the host party (the host party bears the costs associated with providing food and transportation within the location of the business trip), then the payment of daily allowances will not be made, with the exception of the time spent en route. During travel, daily allowances are paid in the amount of 100% of the established norm,” explained the Ministry of Labor and Social Protection.
The employer can reimburse the employee for the cost of a taxi or car rental within the scope of the business trip abroad based on supporting documents. An important innovation is that if an employee is at the place of a business trip before it starts and (or) after it ends for personal purposes on weekends or holidays, then travel expenses are reimbursed on a general basis, while hiring expenses and daily allowances for these days are not paid to the employee.
When traveling in Belarus and abroad in the absence of travel documents (tickets) to the place of business trip and (or) back, travel expenses are reimbursed in the amount of 0.1 base value in each direction. “Costs for the purchase of travel documents (tickets) that are provided at the expense of the host party, as well as if the posted worker is provided with means of transportation or has the right to free travel, are not subject to reimbursement. If tickets are purchased by the sending party, the employee does not need to provide supporting documents to the employer,” the Ministry of Labor said.
The rules for reimbursement of expenses for drivers engaged in international road transport are specified separately. In particular, for the time spent on a business trip, including the time spent on the road, the international driver is reimbursed for the costs of renting accommodation and daily allowances for each day in the form of a total payment without submitting supporting documents. During your stay within Belarus, payment should be no more than five times the amount, but not less than one time the daily allowance in Belarus; for the time you are abroad - up to 150 euros inclusive, but not less than 25 euros. In this case, the specific amount and procedure for calculating the total payment are determined by the employer.
As noted by the Ministry of Labor, the document eliminates the need to keep a log of employees going on business trips. The employer is also given the right to determine the need to establish a business trip assignment, a written report on the completion of the assignment, the deadline for its submission and the procedure for execution, unless otherwise provided by law.
The resolution comes into force after official publication.
