Reimbursement for travel to business offices

  • For business trips they are provided by business offices refunds and per diems based on the time spent on the mission.
  • In the case of journeys requiring less than 8 hours, only the reimbursement of expenses such as room and board.
  • For journeys longer than 8 hours, CCNL provides a daily allowance starting at 16 euros per day and can even go up to 30 euros for shipments lasting more than 24 hours.

In some jobs it may happen that an employee has to travel to another city for a limited time, but the law states that he is entitled to receive reimbursement for travel to business offices.

For each journey, trip or mission, the employee not only has the right; reimbursement of all expensessuch as room and board, but in some cases a daily allowance is also provided.

This allowance varies in amount based on the number of hours or days spent on a mission or trip. In this guide we will look in detail at how business travel allowances work with all the rules that need to be followed, both for employers and employees themselves.

Reimbursement for travel to business offices: how it works

travel reimbursement rules to business offices

In some professional companies, as well as in some companies, it may happen that employees have to go on missions or travel. In these cases, employers are required to recognize a reimbursement of travel expenses. This compensation concerns:

  • Travel expenses;
  • Shipping Costs;
  • food;
  • accommodation;
  • daily compensation from 16 to 30 euros based on the time of absence.

These are the compensations to which employees of professional companies are entitled in case of missions or trips on behalf of the employer. This is defined by the National Collective Labor Agreement or CCNL of the professional companies.

money business

Travel allowance to professional offices: the daily allowance

Type away Compensation
Less than 8 hours Reimbursement of expenses incurred (food, accommodation, etc.)
From 8 to 24 hours Daily allowance of 16 euros and reimbursement of actual expenses (travel, luggage transport, food, accommodation, etc.)
Over 24 hours Daily allowance of 30 euros and reimbursement of actual expenses (travel, luggage transport, food, accommodation, etc.)
During the month Daily allowance of 27 euros and reimbursement of actual expenses (travel, luggage transport, food, accommodation, etc.)

The contract, signed by Confprofessioni and Filcams-Cgil, Fisascat-Cisl, Uiltucs-Uil, stipulates that the travel allowance provides for the reimbursement of expenses and daily wage ranging from 16 to 30 euros per day. The daily allowance is determined only if the trip lasts more than 8 hours.

Travel allowance applies IRPEF tax exemption up to 46.48 euros per day for domestic trips and 77.46 euros for foreign trips. However, the excess amount will be subject to taxation. The arrangements for travel and transport in the CCNL of professional companies are established by articles 98 and 99 of the collective agreement of professional companies.

Reimbursement of expenses and daily allowances for business trips to business offices

Article 98 of the CCNL for Business Enterprises states that: “The employer has the right to send staff on temporary assignments outside the municipality of their residence and the place of work specified in the employment letter or employment contract.”

The same article, dedicated to missions and travel, states that staff are responsible for:

  • reimbursement of actual documented travel expenses;
  • reimbursement of the actual documented costs for carriage of the baggage;
  • the reimbursement of actual documented expenses for food and lodging, postal, telegraphic and other expenses incurred in the execution of the order and in the interest of the employer;
  • daily compensation of 16 euros for missions of more than 8 hours and up to 24 hours and 30 euros per day for missions of more than 24 hours.

It is considered a trip the mission located outside the municipality of residence and place of work stated in the employment letter or employment contract.

However, in the next article, the collective agreement regulates long-distance travel and establishes it for shipments lasting more than a month a reduced daily allowance of 10% is paid.. Consequently, the daily compensation for shipments of more than one month is not 30 euros but 27 euros per day. And the same goes for workers who travel regularly.

up to businesses

Transportation of a professional studio employee

daily travel allowance to professional offices

Article 100 sets out how the employer must behave in case transfer of workers.

The CCNL provides, in effect, that transfers of the employee to another workplace, which also result in a change of residence of the employee, give right to various types of benefitswhich differ depending on the employee.

Therefore, there is a distinction between an employee who is the head of the family and the non-head of the family, according to the current regulations.

1. Transfer of an employee who is not the head of the family

If the the worker is not the head of the family the contract provides:

  • reimbursement of actual documented expenses for food, accommodation and travel (by the shortest route).
  • reimbursement of actual documented expenses for the transportation of furniture and luggage;
  • refund of any rent paid without enjoyment of the accommodation if the tenancy could not be terminated or the subletting continued. This refund must be paid for a maximum of six months.
  • daily allowance in the amount specified for personnel on temporary assignment.

2. Transfer of the employee who is the head of the family

On the contrary, al working head of family i.e. with one’s own family or living with dependent relatives to whom maintenance is paid, the CCNL provides:

  • the reimbursement of actual documented expenses for board, lodging and travel (by the shortest route), incurred for him and for each dependent roommate belonging to the family unit;
  • reimbursement of actual documented expenses for the transportation of furniture and luggage;
  • refund of any rent paid without enjoyment of the accommodation, if it was not possible to terminate the tenancy or continue subletting (reimbursement of expenses for a maximum period of six months).
  • daily allowance in the amount specified for staff on temporary assignment, for themselves and for each dependent roommate. For dependent children living together, the daily allowance is reduced to three fifths.

However, the CCNL also clarifies this the expected per diems and compensations are paid the absolutely necessary time for the move. If the transport includes the transport of furniture, the employee is entitled to receive daily allowances or compensation up to 8 days after the arrival of the furniture. The notification period is 8 days.

How to request reimbursement for travel to business offices

travel allowance to professional studios with the collective labor agreement

Reimbursements recognized by the employer in case of travel do not contribute to the determination of the employee’s income, provided that sufficient documentation is provided to justify the expenses incurred. There are no limits on the amount.

However, the task is the worker request reimbursement for travel with the presentation expense report. Therefore, the employee is required to submit a special request stating the details of the trip which must be accompanied by supporting documents for food, accommodation, travel and transport expenses as well as any other expenses.

There are three compensation calculation systems:

  • analytical;
  • flat rate;
  • mixed.

1. Detailed refund system

The detailed compensation system provide documentation to prove the trips taken. Room and board expenses must be documented through:

  • invoice, which if addressed to the company also allows the deduction of VAT.
  • received?
  • receipt.

On the contrary, with regard to travel and commuting expenses, travel documents such as registered tickets or receipts issued by the carrier must be presented. The benefits paid in addition to the detailed compensation contribute to the formation of the employees’ income.

2. Flat rate refund system

With the flat rate compensation system Companies pay a flat rate allowance to the employee who travels outside the municipal territory. In this case the allowance is excluded from the taxable base up to the amount:

  • 46.48 euros per day for trips outside the municipal territory but taking place in Italy.
  • 77.46 euros per day for trips abroad.

The compensation paid to the employee covers any food and accommodation expenses, which do not need documentation.

Reimbursements for travel and commuting expenses paid in addition to the lump sum are also exempt from taxation, as long as they are documented.

3. Mixed refund system

The third mixed compensation system represents an intermediate solution between the previous ones. This kind of instrument, in fact, provides itemized reimbursement of room and board expenses as well as a travel allowance.

If detailed reimbursement of expenses is provided food only or accommodation onlythe employer can additionally recognize a tax-free flat-rate travel allowance up to a limit of €30.99 per day for travel in Italy and €51.65 in case of travel abroad.

Reimbursement for travel to business offices – Frequently asked questions

How much are the trips paid for?

According to the CCNL of professional companies, travel expenses are reimbursed in addition to the daily allowance for missions lasting more than 8 hours, which ranges from a minimum of 16 euros per day to a maximum of 30 euros per day.

When must the employer pay for travel?

The travel allowance is provided for the employee who, on behalf of the employer, travels to perform his work outside the municipality of residence or place of work. The refund is provided for all days during which the trip lasts.

How to request a travel reimbursement?

In order to receive compensation, the employee, with the analytical system, must submit an expense report with a specific request stating the details of the trip with all supporting documents of the expenses incurred.

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