When an employee takes part
Nov 26, 2023 6:16:17 GMT -5
Post by Deleted on Nov 26, 2023 6:16:17 GMT -5
A given employer may have internal regulations that provide for more favorable conditions for the reimbursement of expenses incurred by an employee during a business trip. However, in such cases, the provisions stipulating that only reimbursement of costs up to the limits specified in the regulation will be eligible for PIT exemption. This was confirmed by the Director of KIS in the interpretation of May , , No. -KDWLTW. This interpretation also emphasizes that the provisions of a collective labor agreement.
Remuneration regulations or employment contract cannot establish a daily allowance for a business trip within the country or abroad in an amount lower than that specified in the regulation. Employee participation in business photo editing servies meetings Often, during a business trip, various types of business meetings may take place, initiated by the owner of the company or an employee as part of their business tasks. At this point, there is a doubt whether meals eaten during such meetings will generate income for the employee.
In one of the interpretations no . IBPB- of August , , it can be read that the use by employees of the benefit in the form of the employer covering the costs of catering and accommodation during business meetings takes place with the consent of the employee , but it is not fulfilled in the interest of the employee but of the employer. Therefore, in such cases, in meetings with contractors, most often at the employer's request, eating a meal during the meeting will not constitute taxable income for the employee, even if its value exceeds the allowance amount. However, if such a meal is treated as breakfast, lunch or dinner, the diet should be reduced accordingly.
Remuneration regulations or employment contract cannot establish a daily allowance for a business trip within the country or abroad in an amount lower than that specified in the regulation. Employee participation in business photo editing servies meetings Often, during a business trip, various types of business meetings may take place, initiated by the owner of the company or an employee as part of their business tasks. At this point, there is a doubt whether meals eaten during such meetings will generate income for the employee.
In one of the interpretations no . IBPB- of August , , it can be read that the use by employees of the benefit in the form of the employer covering the costs of catering and accommodation during business meetings takes place with the consent of the employee , but it is not fulfilled in the interest of the employee but of the employer. Therefore, in such cases, in meetings with contractors, most often at the employer's request, eating a meal during the meeting will not constitute taxable income for the employee, even if its value exceeds the allowance amount. However, if such a meal is treated as breakfast, lunch or dinner, the diet should be reduced accordingly.