Business Trip Regulations Amended
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Employee Business Trip Regulations adopted by the Ministry of Finance on 18 January 2012 ("Business Trip Regulations" hereinafter) has recently been amended. The amendments came into force on October 9, 2024. Below we summarize the main provisions of such changes.
As a general rule, the duration of the business trips for employees cannot exceed 40 days. According to the mentioned amendments, this rule now applies to all employees both having non diplomatic and diplomatic status, including diplomatic service staff, administrative-technical personnel of the Republic of Azerbaijan working abroad or in international organizations, and representatives of other organizations.
Additionally, mandatory passenger insurance payments have been removed from the list of transportation costs.
Another change is corrective in nature: the previously flawed and restrictive norm, regulating business trip expenses within the organizations in the cost of the product (work and services) and increasing them at the expense of the profit remaining at their disposal, is now removed from the Business Trip Regulations.
For domestic business trips, when an employee is sent to different settlements within the country, the arrival and departure days must be separately noted in the business trip certificate.
Changes have also been made to the daily expense norms for business trips within the Republic of Azerbaijan. Part of the determined daily business trip expense norm, in the amount of 70% is allocated for accommodation, 25% for daily meal expenses, and 5% for intra-city transportation, communication, and other services.
Accommodation costs for the employee during the business trip are paid for each calendar day (excluding travel days) based on the part of the daily business trip expense norm designated for accommodation within the territory of the Republic of Azerbaijan.
If the host provides the employee with accommodation and meals, 5% of the daily business trip expense norm is paid for each day;
if only accommodation is provided, 30% of the daily business trip expense norm is paid for each day;
if only meals are provided, 75% of the daily business trip expense norm is paid for each day.
For international business trips, 60% of the daily business trip expense norm is allocated for accommodation, 35% for daily meal expenses, and 5% for intra-city transportation, communication, and other services. Organizations pay foreign business trip expenses either in manat at the official exchange rate determined by the Central Bank of the Republic of Azerbaijan on the payment date or convert the designated funds into foreign currency in accordance with current legislation.
If the host provides the employee with accommodation only, 40% of the daily business trip expense norm is paid for each day;
if only meals are provided, 65% of the daily business trip expense norm is paid for each day;
if both accommodation and meals are provided, 5% of the daily business trip expense norm is paid for each day.
If the host covers only the accommodation costs and also provides meals, but the amount paid to the employee is less than 60% of the daily business trip expense norm, the difference and 5% of the daily business trip expense norm are paid to the employee;
if the host covers only meal costs but provides accommodation, and the amount paid to the employee is less than 35% of the daily business trip expense norm, the difference and 5% of the daily business trip expense norm are paid to the employee.
The host’s full or partial coverage of expenses is determined in all cases based on the relevant documents.
