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Employee travel expenses incurred during working hours on the way

  • Bloq
  • 01-Apr-2025, 10:58
  • 64
Employee travel expenses incurred during working hours on the way

Employee travel expenses incurred during working hours on the way


The topic is commented on by expert Kamala Yusifova.
The rules for employee business trips are regulated by the Order of the Ministry of Finance of the Republic of Azerbaijan dated 18.01.2012, No. N Q-01. According to the first paragraph of these rules, a business trip is considered as the employee’s travel from their permanent workplace to another location for the purpose of fulfilling a service task, for a determined period, based on the order (command) of the head of a state agency, institution, enterprise, or organization. The duration of the employee’s business trip is determined by the organization's leadership, but excluding the time spent on the road, it cannot exceed 40 days.

For employees sent to higher organizations under subordination, the business trip duration should not exceed 5 days (excluding travel time), though an additional 5 days may be added with the order (command) of the head of the sending organization. The daily standard for travel expenses in the territory of the Republic of Azerbaijan is determined based on the Resolution of the Cabinet of Ministers of January 25, 2008, No. 14, “On the norms of business trip expenses.” During the business trip, including travel time, the employee's main workplace (position) and average salary are retained.

The service trip of employees who work in conditions of permanent travel, have a commuting nature of work, or work using a shift (time) method, or work in outdoor conditions (with no possibility to return to their permanent residence after the workday ends), is not considered a business trip. The daily allowance is paid to the employee for each calendar day during the business trip (including travel time).

Hotel expenses are paid to the employee for each calendar day of the business trip (excluding travel time) in the amount determined by the daily standard for hotel expenses in the territory of the Republic of Azerbaijan. Employees who have the ability to return to their permanent residence every day during the business trip are paid travel expenses and a daily allowance based on relevant supporting documents when sent to such a place. For employees of organizations working in conditions of permanent travel, commuting, or outdoor work (with no possibility to return to their permanent residence after the workday ends), in the territory of the Republic, instead of meal expenses, an additional allowance of 20 manat per day is provided as determined by the Cabinet of Ministers.

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