Circular of 20 December 2013 Circular on Adjustment of rates for business travel as of 1 January 2014 In the event of any inconsistency between the Danish and English language versions of the document, the Danish version prevails
Indhold Circular on adjustment of rates as of 1 January 2014 for business travel... 3 Transport allowance as of 1 January 2014... 5 Hourly and daily allowance as well as percentage allowance in... 6 Denmark and on the Faroe Islands as of 1 January 2014... 6 Daily allowance and percentage allowance abroad, including... 7 Greenland as of 1 January 2014... 7 Deduction for meals in Denmark, on the Faroe Islands and abroad, including Greenland as of 1 January 2014... 8 Hotel allowance in Denmark, on the Faroe Islands and abroad as of 1 January 2014... 9 Undocumented nightwork allowance in Denmark, on the Faroe Islands and abroad, including Greenland, as at 1 January 2014... 11 2
Circular on adjustment of rates as of 1 January 2014 for business travel (For all ministries etc.) Under the Ministry of Finance s circular of 30 June 2000 on official travel (Perst. no. 057-00) the rates for allowance of additional expenses on business travels are adjusted every 1 January, cf. chapter 7 of the agreement. The agreement has been entered into with the central organisations. The rates in annexes 1, 2, 3, 4 and 6 are changed in 2014 compared to 2013 as a result of changed rates in the tax law. The hotel allowances (annex 5) for 2014 have been adjusted up- or downwards in several cases compared to 2013, as the amount for each country is based on the highest of the average prices for the two most visited cities in the individual country. Add to this the expected increase in the prices of overnight stays in 2014 compared to 2013. The amount available for hotel bookings in Denmark is set on the basis of the Statens Indkøb hotel agreement that is to be revised on 1 February 2014. For this reason, the amount available for hotel bookings in Denmark is not yet known. It will be announced in a separate circular when available. Until then, the 2013 rates apply. The rates as of 1 January 2014 appear from: Annex 1: Transport allowance Annex 2: Hourly and daily allowance as well as percentage allowance in Denmark and on the Faroe Islands Annex 3: Daily allowance and percentage allowance abroad, including Greenland Annex 4: Deduction for meals in Denmark, on the Faroe Islands and abroad, including Greenland Annex 5: Hotel allowance in Denmark, on the Faroe Islands and abroad Annex 6: Undocumented nightwork allowance in Denmark, on the Faroe Islands and abroad, including Greenland 3
Commencement The Circular shall come into force on 1 January 2014. At the same time, the Ministry of Finance s circular 9056 of 18 February 2013 (Modst. no. 2013) shall be revoked. The Ministry of Finance, the Agency for the Modernisation of Public Administration 20 December 2013 On behalf of the Ministry By authority David Sembach 4
Annex 1 Transport allowance as of 1 January 2014 Cars and motorcycles Section 14. Standard approved driving: DKK 2.10 per km Section 15. Driving as authorised: Up to 20,000 km in a calender year DKK 3.73 per km More than 20,000 km in a calender year DKK 2.10 per km Section 16. Driving abroad: DKK 2.10 per km Mopeds and bicycles Section 17. An allowance of DKK 0.51 per km is granted. 5
Hourly and daily allowance as well as percentage allowance in Denmark and on the Faroe Islands as of 1 January 2014 Annex 2 A. Hourly and daily allowance Daily allowance 1) DKK Hourly allowance 1) DKK I Unreduced rates 398.00 2) 3) 2) 3) 16.58 II Rates reduced by 1/4 in Denmark 298.50 2) 3) 2) 3) 12.44 III Rates reduced by 1/6 on the Faroe Islands 331.67 2) 3) 2) 3) 13.82 The reduced rates apply to foreign postings as of the 29th day, cf. Section 35(1) of the agreement on official travel (Perst. no. 057-00). B. Percentage allowance 1) The percentage allowance constitutes DKK 116.00 per 24 hours. 1) Hourly and daily allowance can never be granted together with percentage allowance. Percentage allowance shall only be granted where it is stated in Section 20 (2) of the agreement on official travel. 2) The rates for hourly and daily allowance are higher where a local agreement to that effect has been entered into under Section 22 (3) of the agreement on official travel. However, the rates may not exceed the following amounts: I Unreduced rates: Daily allowance DKK 464 and hourly allowance DKK 19.33 II Rates reduced by 1/4 in Denmark: Daily allowance DKK 348 and hourly allowance DKK 14.50 III Rate reduced by 1/6 on the Faroe Islands Daily allowance DKK 386.67 and hourly allowance DKK 16.11 3) Deduction for meals shall be made in accordance with annex 4. 6
Annex 3 Daily allowance and percentage allowance abroad, including Greenland as of 1 January 2014 The daily allowance rate is DKK 464 and the percentage allowance is DKK 166.00 abroad and in Greenland as of 1 January 2014. This does not apply to the countries below, where the following rates apply: Daily allowance 1) 2) 3) 1) 3) Percentage allowance DKK DKK Europe Bulgaria 344 103.20 Slovakia 328 98.40 Africa Mozambique 308 92.40 South Africa 255 76.50 Tunisia 364 109.20 Zambia 351 105.30 Zimbabwe 265 79.50 Egypt 354 106.20 America Bolivia 265 79.50 Columbia 351 105.30 Cuba 370 111.00 Asia Bangladesh 351 105.30 Bhutan 193 57.90 India 255 76.50 Iran 265 79.50 Malaysia 260 78.00 Nepal 215 64.50 Pakistan 218 65.40 Thailand 317 95.10 1) Hourly and daily allowance can never be granted together with percentage allowance. Percentage allowance shall only be granted where it is stated in Section 21 (2) of the agreement on official travel. 2) Deduction for meals shall be made in accordance with annex 4. 3) The daily allowance rate and the percentage allowance (in this case 30 percent) are higher if, under Section 22 (3) of the agreement on official travel, a local agreement has been entered into about higher daily allowance rates. However, the daily allowance cannot exceed DKK 464, and the percentage allowance cannot exceed DKK 116. 7
Annex 4 Deduction for meals in Denmark, on the Faroe Islands and abroad, including Greenland as of 1 January 2014 Hourly and daily allowance rates are to be reduced if the employee receives free meals in connection with the official journey. The deduction will be made in the specific applicable hourly and daily allowance rate, cf. annex 2, note 2 and annex 3, note 3. The deduction is as follows: Breakfast 15% Lunch 30% Dinner 30% All meals 75% If there is a third decimal of 5 or more, the sum is rounded to the nearest whole øre amount, otherwise down. Example 1 In case of an unreduced rate of DKK 398 the deductions are as follows: Breakfast DKK 59.70 Lunch DKK 119.40 Dinner DKK 119.40 All meals DKK 298.50 Example 2 In case of an unreduced rate of DKK 464 the deductions are as follows: Breakfast DKK 69.60 Lunch DKK 139.20 Dinner DKK 139.20 All meals DKK 348.00 8
Annex 5 Hotel allowance in Denmark, on the Faroe Islands and abroad as of 1 January 2014 A. Denmark and the Faroe Islands I Unreduced rates: Denmark: The amount available for hotel bookings in Denmark is set on the basis of the Statens Indkøb hotel agreement that is to be revised on 1 February 2014. For this reason, the amount available for hotel bookings in Denmark is not yet known. It will be announced in a separate circular when available. Until then, the 2013 rates apply. The Faroe Islands DKK 1,020 II Rate reduced by 1/6 on the Faroe Islands DKK 850 The reduced rates apply to foreign postings as of the 29th day, cf. Section 35(2) of the agreement on official travel (Perst. no. 057-00). B. Abroad: Belgium EUR 175 Canada CAD 220 + tax Finland EUR 150 France EUR 170 Greece EUR 180 Netherlands, the EUR 160 Ireland EUR 110 Iceland ISK 43,000 Italy EUR 160 Luxembourg EUR 150 Norway NOK 1,605 Portugal EUR 100 Switzerland CHF 235 9
Spain EUR 125 Great Britain GBP 150 Sweden SEK 1,740 Germany EUR 100 USA (New York and Washington D.C.) USD 340 + tax USA (other) USD 230 + tax Austria EUR 130 In case of foreign postings, the amount available for hotel bookings abroad and in Greenland is reduced by one-fourth as of the 29th day, cf. Section 35(2) of the agreement on official travel (Perst. no. 057-00). 10
Annex 6 Undocumented nightwork allowance in Denmark, on the Faroe Islands and abroad, including Greenland, as at 1 January 2014 I Unreduced rate: DKK 199.00 II Rate reduced by 1/4 in Denmark: DKK 149.25 III Rate reduced by 1/6 on the Faroe Islands: DKK 165.83 IV Rate reduced by 1/4 abroad, including Greenland: DKK 149.25 The reduced rates for undocumented night work allowance apply to foreign postings as of the 29th day, cf. Section 35(2) of the agreement on official travel (Perst. no. 057). 00). 11