The rules on reimbursement of official and work travel expenses have been revised and increased for travel in Latvia and abroad
Daily allowances for Latvian business travel both in-country and abroad have not been adjusted since 2013. In order to catch up with inflation, changes have been made to the rules.
The daily allowance for official travel in Latvia had long been set at EUR 6 but from end of 2019 on will be EUR 8.
Under the amendments, travel expenses for public transport (also cabs) in Latvia are reimbursable in full against receipts. Until now, expenses for public transport could only be reimbursed in the amount of up to 30 % of the daily allowance.
Hotel expenses in Latvia have increased for employees of public institutions: in Riga EUR 120 (previously EUR 57) daily, and elsewhere EUR 60 (previously EUR 43) day.
The rules on reimbursement of official and work travel expenses have also been revised for travel abroad. For example, the daily allowance for Lithuania is EUR 30 (previously – EUR 29), hotel expenses EUR 120 (previously – EUR 100), daily allowance for Estonia EUR 40 (previously – EUR 29), hotel expenses EUR 120 (previously – EUR 100), daily allowance for Poland EUR 35 (previously – EUR 29), hotel expenses EUR 150 (previously – EUR 130), daily allowance for Germany (Hamburg, Munich, Frankfurt, Berlin) EUR 50 (previously – EUR 46), hotel expenses EUR 220 (previously – EUR 170), daily allowance for elsewhere in Germany EUR 50 (previously – EUR 46), hotel expenses EUR 180 (previously – EUR 170), daily allowance for Austria EUR 50 (previously – 46 EUR), hotel expenses EUR 200 (previously – 150 EUR).
The list of countries has been updated with those for which the daily rules on expenses for official travel have not been set until now. For official travel to certain countries, the daily allowances and / or hotel charge rules remain unchanged.
Whether the daily allowance will or will not be considered as part of the minimum wage, the employer is responsible for exploring the national legislation of the country where the employee is posted. Compensation of actual expenses for travel and accommodation will not be considered as part of the minimum wage rate. Issues related to reimbursement of official travel expenses are subject to special regulations by the Cabinet of Ministers.
Source: Regulation No. 969 on Procedures for Reimbursement of Expenses Relating to Official Travel