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Are you planning to send your employee on a business trip to or from Romania? In that case, it’s important to pay attention to the business travel legislation in Romania to ensure that you are compliant with all legal regulations. To help you better understand the scope of business travel demands, we’ve created an infographic with a basic overview of definitions, requirements and details.
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Delegation may be ordered for a maximum of 60 calendar days in any 12-month period and may be extended for successive periods of up to 60 calendar days only with the employee’s agreement.
According to the Romanian legislation, the calculation of a business travel’s duration is based on the calendar days starting from the departure date and time until the date and time of the return. Each 24-hour period of the trip is considered as one day of business travel.
For domestic travel in Romania, the number of calendar days on which the person is on secondment shall be calculated from the date and time of departure to the date and time of return of the means of transport from and to the place where he/she has his/her permanent place of work, each 24 hours being considered a day of secondment.
In order to benefit from the tax facilities, the employee must be delegated to a locality more than 5 km from the locality where he or she has his or her permanent place of work and the duration of the secondment is at least 12 hours.
For delegations abroad, the period for which the daily allowance is granted in foreign currency is determined according to the means of transport used, taking into account:
1. the time of take-off of the aircraft, on departure abroad, and the time of landing of the aircraft, on arrival in the country, from and at airports considered crossing points of the State border of Romania;
2. the moment of crossing Romania’s State border crossing points by train or car, both on departure abroad and on return to the country.
In order to benefit from the tax facilities, for time periods not totalling 24 hours, the daily allowance is granted as follows: 50% up to 12 hours and 100% for the period exceeding 12 hours.
The ceiling of 3 base salaries corresponding to the post occupied is calculated by dividing the 3 salaries by the number of working days in the month in question and multiplying the result by the number of days during the period of secondment to another place in the country.
The period for which the foreign daily allowance is granted is determined based on the means of transport used, considering when the employee crosses the border, their train or car crosses the border or when their plane departs or lands.
The period for which the foreign daily allowance is granted is determined based on the means of transport used, considering when the employee crosses the border, their train or car crosses the border or when their plane departs or lands. For business travel abroad, 50% of the daily allowance is granted for periods up to 12 hours, and 100% for periods exceeding 12 hours.
If the private employer grants and bears all the expenses incurred in connection with business travel, and this is the agreement of the parties, then the employee may no longer be granted a delegation allowance, but in our opinion, this should be stipulated in the individual employment contract, internal regulations, collective agreement and/or other internal procedures of the employer and made known to the employee.
Nevertheless, since the practice is not uniform, in order to avoid possible risks, our recommendation is that private employers to grant employees the delegation allowance and take into account the provisions of the government decisions establishing the conditions for granting the daily allowance for staff in public institutions.
1. Travel expenses (travel ticket, plane ticket, taxi, public transport ticket);
2. Accommodation expenses;
3. Incidental expenses (phone fee, fax fee, Internet fee, parking fee, highway fee).
If an employee goes on vacation following a business travel and returns to the workplace, the cost of return transportation is not covered and will not be reimbursed.
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