Subsistence expenses abroad from January 1, 2018

Entitlement to subsistence expenses abroad is incorporated in the Labour Code, more specifically in article 170 paragraph 1, which says: “in case of a business trip abroad, the employee is entitled to subsistence expenses abroad in foreign currency…”.

A decree of the finance ministry no. 401/2017 has now set the basic rates for subsistence expenses abroad for the year 2018, the rates having been raised for the following countries:

Belgium – from EUR 45 to EUR 50

Great Britain – from GBP 40 to GBP 45

Australia and Oceania, Bahamas – from USD 50 to USD 55

Bolivia – from SUD 45 to USD 50

Republic of Korea – from EUR 45 to EUR 50

Morocco – from EUR 35 to EUR 40

The decree is prepared based on a draft by the ministry of foreign affairs. Changes occur in order to ensure sufficient financial compensation of higher alimentation costs in case an employee is send on a business trip by his employer.