Homepage / Employee / Working relations / Flexible working oportunities / Business Trips

Procedure for the Payment of Compensation for the Expenses Related to Business Trips and the Minimum Daily Allowance

Viimati uuendatud: 24.02.2017

The procedure No 110, Procedure for the payment of compensation for the expenses related to business trips and the minimum daily allowance rate, payment conditions and order for assignments abroad by the Government of the Republic from 25.06.2009, defines the conditions and order of compensating the costs related to the work task, and the minimum daily allowance.

To compensate for the business trip and pay the daily allowance, the employer must issue a written decision. Such a document provides a basis for business travel costs’ compensation and contains the destination, duration, task, and lists the compensated costs and the daily allowance rates (for assignments abroad).

The employee is entitled to ask some possible costs related to the business trip to be compensated beforehand, during a reasonable time, including:

  • Travel and accommodation costs related to the business trip;
  • Travel ticket costs;
  • Travel insurance;
  • Formalising a visa;
  • Luggage transport.

The employee is entitled to refuse from the business trip if the employer has not made a prepayment in a reasonable time to cover such costs.

All costs related to the business trip shall be compensated on the basis of expense receipts.

According to the aforementioned regulation, a daily allowance is not paid for domestic business trips.

The minimum daily allowance for business trips abroad is 22.37 euros per day, and the tax-free upper limit 32 euros per day.

The daily allowance is paid for business trips abroad if the destination is at least 50 kilometres away from the border of the settlement where the workplace is located.

The employer can decrease the daily allowance by up to 70 per cent, if the employee is guaranteed free catering.

The daily allowance is paid for the outbound travel day if the transport abroad leaves at 21:00, at the latest. The daily allowance is paid for the inbound travel day if the transport arrives at 03:00, or later. This means, that at least three hours of a day must be spent for the business trip.


Külastusi 3080, sellel kuul 3080

Contact Us

Font size

Line space


About accessibility

We are committed to making this website accessible to as many people as possible.