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Travel Policy and Per Diem

Per diem policy ensures fair reimbursement for business travel expenses based on the duration and timing of trips.

Daily Business Trips – Allowance Policy

The allowance for single-day business trips is based on the time of travel, according to per diem regulations:

  • 25% if the trip includes, even partially, the period between 1:00 PM and 2:00 PM, to cover lunch expenses.

  • 25% if the trip includes, even partially, the period between 8:00 PM and 9:00 PM, to cover dinner expenses.

  • 50% if the trip requires overnight accommodation (i.e., if the employee is unable to return home by 10:00 PM).

Example: If the daily reference value is €50.20 and the employee travels between 10:00 AM and 4:00 PM, they will receive 25% of the allowance, which equals €12.55.

Multi-Day Business Trips

The daily allowance for multi-day business trips is determined by the departure and return times:

On the departure day:

  • 100% if the departure occurs before 1:00 PM.

  • 75% if the departure occurs between 1:00 PM and 9:00 PM.

  • 50% if the departure occurs after 9:00 PM.

On the return day:

  • 0% if the return occurs before 1:00 PM.

  • 25% if the return occurs between 1:00 PM and 8:00 PM.

  • 50% if the return occurs after 8:00 PM.

Full Travel Days (Between Departure & Return)

  • 100% allowance for each full travel day between the departure and return days.

Example:

An employee travels for five days on a business trip to another city. The daily reference value is €51.05.

  • On Monday, they depart at 2:00 PM, so they receive 75% of the allowance: €38.29.

  • On Friday, they return at 10:00 PM, so they receive 50% of the allowance: €25.53.

  • For Tuesday, Wednesday, and Thursday, they receive the full daily allowance.

Thus, for the five-day trip, the company must pay a total of €216.96.

Note: Any amount paid above the regulatory maximum is subject to taxation.

Note: Limits applicable to the private sector, according to Decree-Law No. 1/2025 for the business trips in national territory and abroad can be referred here.