Publication date: 24.04.2024
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The amount of compensation payments for the period of stay on a business trip
The Ministry of Economy of Ukraine in its letter dated January 27, 2022 No. 4711-06/4121-01 informs within its competence.
Issues related to business trips are regulated by Article 121 of the Labor Code of Ukraine (hereinafter - the Labor Code).
Article 121 of the Labor Code establishes guarantees and compensations for business trips. The second part of the mentioned article stipulates that employees who are sent on a business trip are paid: per diem for the time they are on a business trip, the cost of travel to the destination and back, and the costs of renting a living space in the order and amounts established by law.
In accordance with subsection 170.9.1 of the Tax Code of Ukraine, the amounts and composition of expenses for business trips of civil servants, as well as other persons sent on business trips by enterprises, institutions and organizations, which are fully or partially supported by budget funds, are determined by the Cabinet of Ministers of Ukraine.
In order to implement this norm, the Cabinet of Ministers of Ukraine adopted Resolution No. 98 dated February 2, 2011 "On the amounts and composition of expenses for business trips of civil servants, as well as other persons sent on business trips by enterprises, institutions and organizations that are fully or partially maintained (financed) at the expense of budget funds" (hereinafter - Resolution No. 98). Appendix 1 to Resolution No. 98 sets the daily allowance for business trips within Ukraine at 300 hryvnias.At the same time, since the effect of Resolution No. 98 applies only to state authorities, enterprises, institutions and organizations that are fully or partially maintained (financed) from budget funds, state self-financing enterprises must settle issues related to business trips independently.
According to Article 15 of the Law of Ukraine dated March 24, 1995 No. 108/95-BP "On Remuneration", forms and systems of labor remuneration, labor standards, rates, tariff grids, salary schemes, conditions of introduction and amounts of allowances, surcharges, bonuses, rewards and other incentive, compensatory and guarantee payments are established by the enterprise independently in the collective agreement in compliance with the norms and guarantees stipulated by the legislation, general, sectoral (inter-sectoral) and territorial agreements. In the event that a collective agreement has not been concluded at the enterprise, the employer is obliged to agree on these issues with the elected body of the primary trade union organization (trade union representative), which represents the interests of the majority of employees, and in its absence - with another body authorized for representation.
Therefore, the conditions for establishing and the amount of compensation payments, including for the period of business trip, are determined by the enterprise independently in the collective agreement or another local act of the enterprise.
As for the clarifications provided by the letter of the Ministry of Social Policy dated December 21, 2016 No. 1732/0/101-16/28, we note that the letters of the ministries consider specific situations and issues raised in specific appeals. They are not normative legal acts and have an informative and advisory nature.
