The decision on the “Approval of the Rules for Business Trips for Employees” originally issued on January 18, 2012, has been amended. In response to these changes, the Chairman of the Collegium of the Ministry of Finance, Minister Samir Sharifov, has signed a new decision.
Under the original rules from January 18, 2012, the inviting party within the country was required to allocate 30% of the established daily rate for daily expenses (covering meals, communication, local transportation, and other services), and 70% for accommodation costs (applicable for each calendar day of the business trip, excluding travel time). The following changes have been introduced:
- If the inviting party covers accommodation but not the daily expenses of the employee, the employee is entitled to receive 30% of the established daily rate for business trip expenses.
- If the inviting party covers daily expenses but not accommodation, the employee must now receive 75% of the established daily rate, up from 70%.
- If the inviting party covers both daily and accommodation expenses, the employee is entitled to 5% of the established daily rate for business trip expenses.
For international business trips, under the original January 18, 2012 decision, the inviting party was required to pay 40% of the daily allowance if accommodation was provided and 60% if only meals were covered. The changes to these rules are as follows:
- The inviting party must pay 40% of the daily allowance if only accommodation is provided.
- If only meals are provided, the inviting party must pay 65% of the daily allowance, an increase from the previous 60%.
The Ministry State Apparatus Finance Department has been tasked with submitting this decision to the Ministry of Justice within three days for inclusion in the State Register of Legal Acts of the Republic of Azerbaijan.
