In 2020, total global business travel expenses contracted by 52 percent, while managed corporate-travel spending in the United States plummeted 71 percent, or $94 billion. Exempt amounts for 2022īelow are the amounts per country that apply for the first half of 2022.It seems that, finally, the light at the end of the pandemic tunnel is in sight-at least in some parts of the world. In that case the employee may be entitled to reimbursement of the costs as stated on the supporting document up to a maximum of the sum of the reimbursement amounts for bed and breakfast applicable to the temporary accommodation. It is possible that the documentary evidence the employee submits with the declaration for accommodation including breakfast does not contain a clear breakdown of this. ![]() ![]() The employee can be entitled to an allowance for the accommodation costs up to the amount stated in the rate list for the temporary stay. The reimbursement for breakfast, lunch and evening meal is subject to the condition that the employee has incurred expenses in an occasion intended for this purpose. ![]() Lunch 20% this applies to any period from 12:00 to 14:00 which falls within the missionĮvening meal 32% this applies to any period from 18:00 to 21:00 which falls within the business trip. Small expenses 1.5% for every hour that the business trip lasts (or 36% per 24 hours)īreakfast 12% for each period from 6:00 to 8:00 a.m. The other costs are made up of the following components, as a percentage of the amount for other costs that pertain to the temporary place of residence: The rate list has two columns after the countries and cities which include the maximum accommodation costs and the other costs. The amount of the accommodation allowance depends on the temporary place of residence during the business trip as stated in the rate list. If the employee can show by means of documentary evidence that the reimbursement of accommodation expenses that is received on the basis of this paragraph is not sufficient, you may decide to reimburse the employee in full or in part for the excess expenses. The amount of the reimbursement follows from the rate list for accommodation expenses for foreign business trips. The allowance for accommodation costs is for the costs incurred for meals, accommodation and minor expenses during the business trip. To be eligible for reimbursement of travel expenses incurred on public transportation, airplane or boat, the employee should submit the tickets or other receipts for the trips with the declaration. A distinction is made between travel costs, accommodation costs and other costs. The costs of a business trip abroad can be reimbursed on the basis of the provisions of section 10.3. If you wish to compensate more than these amounts – without cost statements – you can include the excessive part of the compensation in your employee’s wages or designate it as designate as final-levy wage and have it charged to the free space. Domestic business tripsĪs of 1 January 2022, for domestic business trips, you can reimburse your employee a maximum of the following amounts for accommodation expenses on a tax free basis without the need to submit cost statements: In that case, the provisions for a domestic business trip apply. This is only not the case if the trip started in the Netherlands and the part of the trip outside the Netherlands is limited or does not necessarily lead to expenses for meals or overnight stays abroad. ![]() If work requires the employee to travel abroad, it is usually referred to as a foreign business trip. You can also apply these reimbursement amounts for employees whose expenses are comparable to those of civil servants on mission. Paragraphs 10.2 and 10.3 Domestic and foreign business travel of the CAO Rijk mention the allowances for civil servants on mission. In practice, however, employers often require receipts and the amounts specified in the CAO Rijk serve as the maximum amount of costs that may be claimed. In other words, the tax authorities consider it plausible that these costs are incurred up to the specified amount, so that receipts do not also need to be submitted in order to apply the targeted exemption. The tax authorities approve that the reimbursement amounts mentioned in the CAO Rijk (Collective Labour Agreement for civil servants) up to a certain amount qualify as targeted exemption and are therefore untaxed. Many employers have an arrangement for the reimbursement of accommodation costs that is in line with the reimbursement amounts that (may) be reimbursed within the government.
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