30. 01. 2025.
Per Diems for Official Travel Within the Country: Rights and Obligations
When it comes to organizing official trips, it is important to properly understand the rights and obligations, as well as the calculation of per diems and expenses incurred during travel.
In Montenegro, the rules regarding per diems and expenses for official trips are regulated by law, and understanding these regulations helps both employees and employers in properly conducting business processes and complying with legal obligations.
WHAT DOES OFFICIAL TRAVEL IN THE COUNTRY IMPLY?
Official travel in the country is defined as travel that is assigned to an employee by a superior (manager) in order to perform a specific official task at a location that is more than 30 km away from the employee's workplace.
Before departing on an official trip, the manager issues an official travel order to the employee.
PER DIEM FOR OFFICIAL TRAVEL IN THE COUNTRY
Employees on official travel in Montenegro are entitled to a per diem as compensation for costs not covered by other forms of reimbursement.
The per diem for domestic travel currently amounts to 18 euros, which represents 20% of the calculated value coefficient determined by the Government of Montenegro.
The calculation of the per diem depends on the duration of the travel:
COVERAGE OF ACCOMMODATION AND TRANSPORTATION COSTS
Accommodation costs are recognized up to the amount of the paid hotel bill, which includes the costs of overnight stay and breakfast, provided that the bill is submitted. If the employee does not submit the accommodation bill, the accommodation costs will not be recognized.
REIMBURSEMENT OF TRANSPORTATION COSTS
Transportation costs are also reimbursed, whether the employee uses public transport or a company vehicle. In the case of using public transport, a ticket must be submitted as proof of the expense, while the use of a company vehicle requires a travel order with precise data on the route and mileage.
EMPLOYEES' OBLIGATIONS AFTER RETURNING FROM OFFICIAL TRAVEL
Upon returning from an official trip, the employee is required to submit the official travel order to the manager within three days, along with the calculation of travel expenses, supported by appropriate evidence of expenses (for accommodation and transportation), as well as a report on the official trip.
Proper record-keeping of official trips and expense calculations is crucial for every organization.
At Perfectum, we are committed to accurate and up-to-date calculations of per diems and expenses, as well as regularly informing our clients about their rights and obligations.
