Procedures for Reimbursement of Expenses Relating to Official Travels

Issued pursuant to Section 9,
Paragraph one, Clauses 16 and 16.¹
of the Law On Personal Income Tax
and Section 38, Paragraph one
of the State Civil Service Law

I. General Provisions

1. This Regulation prescribes the procedures by which expenses relating to study, work and service travels (hereinafter - official travel) shall be reimbursed, the norms for the compensation of official travel expenses, as well as the norms for the compensation for expenses relating to work travels.

2. Within the meaning of this Regulation, an official travel shall mean a journey of an employee, civil servant, soldier, official with a special service rank of institutions of the Ministry of the Interior and the Latvian Prison Administration, approved by a written order of the head of the merchant, organisation, authority or other institution (hereinafter - institution), and another natural person who is not in employment relations with the institution, which is sending him or her, on official travel and who is not performing his or her work within the scope of his or her economic activity (if the official travel of the person is related to achievement of such objectives and performance of tasks, which are provided for in the articles of association (by-law) of the relevant institution (hereinafter - employee), for a specific time to another populated area in the Republic of Latvia or, if the permanent place of employment of the employee is in a foreign state, to a foreign state or to foreign states, as well as from foreign states to the Republic of Latvia (if the permanent place of employment of the employee is in a foreign state), in order to:

2.1. perform the work or service tasks; or

2.2. improve knowledge and raise the qualification (hereinafter - official study travel), except where an employee is sent to an educational institution for the acquisition of education necessary for the performance of official (work) duties. The exception referred to shall not be applied to a soldier who, on the basis of Section 28, Paragraph one of the Law On Remuneration of Officials of State and Local Government Authorities, is being sent to an educational institution for the acquisition of education necessary for the performance of official (work) duties.

3. Within the meaning of this Regulation, a work travel shall mean the work or service of an employee if it in accordance with an employment contract entered into or a job description takes place on the move (for example, in the road traffic, railway, seafaring or aviation sector) in the Republic of Latvia or in foreign states or if the work is related to regular and systematic trips and relocation (for example, in the building or forestry sector). Special norms shall be applied to work travels, which are specified in Paragraphs 4, 5, 6, 11, 12, 16, 17 and 20 and Chapter VI of this Regulation.

II. Guidelines for Reimbursement of Expenses Relating to Official Travels (Work Travels)

4. When settling accounts with employees of institutions regarding funds used for an official travel or a work travel, personal income tax shall be applicable to such part of expenses and mandatory contributions of State social insurance, in accordance with laws, shall be performed for such part of expenses, which exceeds the norms specified in this Regulation:

4.1. for daily allowance of official travel;

4.2. for compensation of the work travel for additional expenses arising due to the nature of the work; and

4.3. for work travel expenses for a hotel (lodgings).

5. When settling accounts with employees in relation to the funds used in an official travel or a work travel financed or co-financed by institutions of the Council of the European Union, the European Union and international institutions, personal income tax shall be applicable to such part of expenses and mandatory contributions of State social insurance, in accordance with laws, shall be performed for such part of expenses, which exceeds the norms specified in the regulatory enactments and documents of the institutions of the Council of the European Union, the European Union and international institutions.

6. If the permanent place of employment of an employee is in a foreign state and he or she is going on an official travel or a work travel to another populated area in this foreign state, personal income tax shall be applicable to such part of expenses and mandatory contributions of State social insurance, in accordance with laws, shall be performed for such part of expenses, which exceeds the amount of daily allowance for an official travel in the relevant foreign state specified in this Regulation or the norm specified in the regulatory enactments and documents of institutions of the Council of the European Union, the European Union and international institutions, if the employee has gone on an official travel or a work travel financed or co-financed by institutions of the Council of the European Union, the European Union and international institutions.

7. The duration of an official travel shall be determined by the head of the institution.

8. The following expenses for the duration of an official travel shall be reimbursed to an employee:

8.1. daily allowance in order to compensate additional expenses occurring during the official travel (for example, for catering, different services);

8.2. travel (transport) expenses (if corroborative documents confirming the relevant expenses have been submitted):

8.2.1. expenses for relocation to the place of the official travel and back to the permanent place of employment (service). With an authorisation of the head of the institution, the employee may be reimbursed expenses for relocation from a populated area in foreign states, which is not related to the official travel, to the place of the official travel, if such expenses are economically justified and do not exceed the expenses for relocation from the place of residence to the place of the official travel;

8.2.2. expenses for relocation from one foreign state to another (if the employee has been sent to several foreign states). With an authorisation of the head of the institution, the employee may be reimbursed expenses for relocation from the place of official travel in one foreign state to a populated area. which is not related to the official travel, and from such populated area to the next place of the official travel, if the employee has been sent on several consecutive official travels and returning to the permanent place of employment (service) between two official travels is not economically viable;

8.2.3. for taking public vehicle (also taxi) to the airport, railway station, bus station, ship berth and therefrom (also from the place of residence and back), including the mandatory payments of passenger insurance. Expenses for trips by taxi, if they have been justified, may be reimbursed with an authorisation of the head of the institution;

8.2.4. for fuel (if the employee is travelling by a vehicle owned or possessed by the employee or possessed by the institution) in accordance with the route and mileage approved by the head of the institution, as well as the necessary amount of the relevant brand of fuel;

8.2.5. for vehicle insurance;

8.3. expenses for carriage of the baggage (if corroborative documents certifying the relevant expenses have been submitted);

8.4. expenses for a hotel (lodgings), including expenses for breakfast in the hotel (if corroborative documents certifying the relevant expenses have been submitted);

8.5. expenses during the official travel for parking space and entering territories with a specified fee (duty) for entry of a vehicle, and for the use of toll roads and bridges (if corroborative documents certifying the relevant expenses have been submitted);

8.6. expenses which are related to the drawing up of travel documents (if corroborative documents certifying the relevant expenses have been submitted);

8.7. the commission fee for a bank institution, if exchange of cheques or currency for the currency of another foreign state has taken place in a bank (in accordance with the specified amount for expenses of official travel or advance payment);

8.8. expenses for passages performed if the employee has been sent to several populated areas in one state or to several states (if corroborative documents certifying the relevant expenses have been submitted);

8.9. travel expenses in the public transport of the relevant state (also taxis) shall be reimbursed in an amount not exceeding 30% of the total amount of the daily allowance determined for all days of the official travel (if corroborative documents certifying the relevant expenses have been submitted). In separate cases, if the employee is unable to present corroborative documents for expenses for the use of local public transport (the ticket has been left in the control device), expenses may be reimbursed with a written authorisation of the head of the institution;

8.10. travel expenses of the employee in the public transport in the territory of the Republic of Latvia (also taxis) shall be reimbursed in an amount not exceeding 30% of the total amount of the daily allowance determined for all days of the official travel (if corroborative documents certifying the relevant expenses have been submitted);

8.11. expenses which are related to the purchase of an insurance policy for the employee for the period of official travel (if corroborative documents certifying the relevant expenses have been submitted), insuring risks which cover the following for the employee:

8.11.1. medical and transport expenses;

8.11.2. expenses for insurance of the baggage in case of the loss, damage or delay thereof;

8.11.3. expenses occurring due to delayed voyages;

8.11.4. expenses for civil legal liability insurance in relation to third persons;

8.11.5. expenses occurring due to early return;

8.11.6. expenses occurring due to unexpected situations;

8.11.7. expenses occurring due to accidents;

8.12. expenses related to vaccination;

8.13. expenses related to participation fees at events (for example, seminars, conferences);

8.14. for employees of budget institutions in separate cases in accordance with the internal procedures of the institution - expenses for which the employee is unable to present corroborative documents due to circumstances beyond his or her control. In accordance with the internal procedures of the institution, the head of the institution shall approve a list of such states where receipts or other documents certifying expenses are not issued for services as no relevant infrastructure and regulations exist and, if the employee is sent on an official travel, there is a risk that corroborative documents will not be issued for services.

9. If an employee, with an authorisation of the head of the institution, returns to his or her permanent place of employment (service) from the place of official travel after the period specified for the official travel or goes to the place of official travel before the period specified for the official travel (for example, spends recreational days, holidays and (or) days of leave in the place of the official travel), he or she shall be reimbursed travel (transport) expenses in accordance with Sub-paragraph 8.2.1 of this Regulation.

10. The daily allowance (compensation for additional expenses) provided for the official travel of employees of a budget institution and expenses for a hotel (lodgings) shall not exceed the norms for payment of official travel expenses specified in Chapters III and V and the Annex to this Regulation, except where the official travel expenses are not reimbursed from the State budget funds allocated to the budget institution and other funds of the budget institution. On the basis of a submission of an employee regarding unforeseen circumstances during the official travel, he or she may be reimbursed the actual expenses with an authorisation of the head of the institution (for example, expenses for the hotel, additional transport expenses). If, when planning an official travel, it is known that, due to special circumstances, the hotel expenses will exceed the norms for payment of official travel expenses specified in Chapters III and V and the Annex to this Regulation, the employee may be reimbursed the actual expenses for the hotel with an authorisation of the head of the institution.

11. Upon a written request of an employee an advance payment in lats or convertible currency shall be issued for reimbursement of the expenses referred to in this Regulation (except expenses which are covered by the institution which invited the employee on an official travel).

12. If, when performing the final settlement for each official travel or work travel:

12.1. in accordance with the specified norms, the amount of the advance payment calculated and issued to an employee exceeds the expenses of the official travel or work travel, the employee shall repay the remaining amount of the advance payment in lats (if the advance payment was paid in lats), in the relevant convertible currency (if the advance payment was issued in foreign currency) or a corresponding amount in another convertible currency according to the rate determined by the Bank of Latvia on the day when the employee performs settlement with the institution for the official travel or work travel expenses, or in accordance with the currency exchange receipt submitted (if the currency received as advance payment was exchanged in foreign states for the currency of the relevant state). The currency rate indicated in the currency exchange receipt shall be applied to the amount of money to be repaid and advance payment settlements for an official travel, or, if there is no such receipt, the currency rate determined by the Bank of Latvia on the day when the employee performs settlement with the institution for the official travel or work travel expenses;

12.2. the official travel or work travel expenses comply with the norms specified, but exceed the amount of advance payment received, the amount of overpayment shall be reimbursed to the employee in accordance with the documents submitted in lats (if the employee has been in the Republic of Latvia) or in the convertible currency of his or her choice or in lats (if the employee has been in foreign states) in accordance with the currency rate indicated in the currency exchange receipt, or, if there is no such receipt, in accordance with the currency rate determined by the Bank of Latvia on the day when the employee performs settlement with the institution for the official travel or work travel expenses.

13. If an employee is ensured free of charge stay is ensured - a hotel (lodgings) and meals three times a day are ensured (including from financial assistance of another institution), he or she shall be paid up to 30% of the daily allowance (compensation for additional expenses) norm for each day of the official travel with an authorisation of the head of the institution.

14. If an employee, when going on an official travel to foreign states, is on the way for more than one day and it has been co-ordinated with the management of the institution sending him or her on the official travel, he or she shall be paid the daily allowance in full amount for the period of time spent on the way in the currency of the state to which the employee has been sent, or in other convertible currency according to the rate determined by the Bank of Latvia, or in lats.

15. If an employee is going on an official study travel for a period of time exceeding 30 days, the daily allowance shall not be paid for the period of time exceeding 30 days. In separate cases the head of the institution is entitled to determine the daily allowance or part thereof from State budget funds allocated to a ministry or another State central institution for the time period of the official study travel which exceeds 30 days. In separate cases which are not regular and systematic and which are not related to sending of an employee within the meaning of the Labour Law, a merchant is entitled to determine the daily allowance or part thereof for an employee for the time period of the official study travel which exceeds 30 days.

16. If an employee has had telephone conversations related to work (service) during the official travel or work travel with the institution which sent him on the official travel or work travel, or with other institutions on matters relating to the purpose of the official travel or work travel, or if the employee has used the Internet or fax for work needs and relating to the purpose of the official travel or work travel, the expenses related thereto shall be reimbursed with the authorisation of the head of the institution (if corroborative documents certifying the relevant expenses have been submitted).

17. An employee shall be reimbursed the official travel or work travel expenses by the institution which sent him on the official travel or work travel.

18. If any of the expenses referred to in Paragraph 8 of this Regulation are covered by the institution which invited the employee on the official travel, or the foreign state side, the relevant expenses shall not be reimbursed to the employee (except the case referred to in Paragraph 13 of this Regulation).

19. The place of work (position) and work remuneration (salary) shall be retained for the employee during the official travel.

20. If an employee has been delayed at the place of the official travel (on the way) or work travel:

20.1. due to illness - after submission of the documents certifying the illness he or she shall be reimbursed expenses for a hotel (lodgings) in accordance with the norms specified in Chapter III and the Annex to this Regulation (except the case where employee has been treated in an inpatient medical treatment institution), as well as the daily allowance or compensation for additional expenses shall also be paid for the period of time while the employee was unable to fulfil work (service) duties during the official travel or work travel due to illness or to return to the place of residence, but for not more than two months. An employee shall be paid an allowance for transitional incapacity to work for the period of illness, without including the days of illness in the period of the official travel or the period of the work travel;

20.2. fulfilling work (service) duties, as well as due to reasons beyond his or her control (for example, unavailability of tickets, impossibility for an airplane to take off, vehicle repair) - the daily allowance or compensation for additional expenses shall be paid and other expenses for the days, which exceed the time period specified for the official travel or work travel, shall be reimbursed to the employee, if the head of the institution has justifiably extended the period of the official travel or work travel after return of the employee to the permanent employment (service); or

20.3. without substantiating reason - his or her work remuneration (salary) shall not be retained for the days which exceed the time period specified for the official travel or work travel and the expenses of the official travel or work travel shall not be reimbursed.

III. Additional Conditions for Official Travels in the Republic of Latvia

21. If an employee has been on an official travel in the Republic of Latvia, he or she shall be reimbursed:

21.1. expenses for the journey to the place of the official travel and back to the permanent place of employment (service) by rail, water and air means of transport, as well as for road vehicles (except taxis). If an employee has not presented a document which certifies his or her travel expenses, the head of the institution is entitled to authorise the reimbursement of travel expenses according to the minimum cost (tariff) of travel;

21.2. daily allowance - four lats for each day of the official travel. If an employee can return to his or her place of residence each day during the time period of the official travel and it is economically justified, the head of the institution may take a decision to reimburse the daily allowance in the amount of 50% of the amount referred to. If the employee is sent on the official travel for only one day and can return to his or her permanent place of residence, observing the work and rest regime specified in regulatory enactments, the daily allowance shall not be paid; and

21.3. expenses for a hotel (lodgings) (also expenses for reservation of a place) in accordance with the paid invoices submitted. The maximum norm determined for the expenses of employees of budget institutions for a hotel (lodgings) shall be 40 lats for 24 hours in Riga and 30 lats for 24 hours in other populated areas.

22. If expenses for the pressing of clothing, the cleaning or repair of clothing or shoes, as well as other personal expenses (also expenses for the use of the bar or mini-bar) have been included in the invoice of the hotel (lodgings), they shall be paid by the employee from the amount of the daily allowance (compensation for additional expenses) intended for him or her.

23. If an employee has not submitted documents which certify the use of a hotel (lodgings), the head of the institution is entitled to permit the payment of an amount to the employee, which does not exceed the norm of the daily allowance (compensation for additional expenses).

IV. Additional Conditions for Official Travels to Foreign States

24. If an employee has been on an official travel in a foreign state, he or she shall be reimbursed expenses:

24.1. for the period of time when, travelling to another state, the employee had been in the territory of the Republic of Latvia - according to the procedures referred to in Chapter III of this Regulation; or

24.2. commencing from the day when the state border of the Republic of Latvia was crossed when going to the official travel, and ending on the day when the state border of the Republic of Latvia was crossed, returning from the official travel - in accordance with the norms referred to in the Annex to this Regulation in the currency of the state to which the employee was sent, or in other convertible currency according to the rate determined by the Bank of Latvia, or in lats.

25. The daily allowance of an official travel shall be paid to an employee:

25.1. in accordance with Sub-paragraph 24.1 of this Regulation - in lats;

25.2. for the time period of an official travel in the territory of another state - in accordance with the norms specified for each day spent in foreign states in lats or in the equivalent thereof in convertible currency, or in the national currency of the state to which the employee has been sent on the official travel;

25.3. for the day when the state border of the Republic of Latvia was crossed when going on an official travel or returning from an official travel - in accordance with the norms specified for the state to which the employee has been sent. If an employee has been on an official travel in several states, the daily allowance shall be paid for the day when the state border of the Republic of Latvia was crossed upon returning from the official travel, in accordance with the norms specified for the state from which the employee is returning to the permanent place of employment (service);

25.4. for the day of transfer from one state to another, if the employee has been sent to several states - in accordance with the norms specified for the state to which he or she is travelling; and

25.5. for the time period which the employee has spent on the way, travelling to the place of the official travel in foreign states and crossing the territories of several states, including the Republic of Latvia - in accordance with the norms specified for the state to which he or she has been sent.

26. Travel (transport) expenses of an official travel shall be reimbursed to an employee if he or she has used rail transport, air transport, water transport, interstate public road transport (bus), according to the tariffs of economy class or tariffs for the class comparable thereto. In separate cases expenses may be reimbursed according to the established internal procedures of the institution.

27. If an employee has used the means of transport referred to in Paragraph 26 of this Regulation, he or she shall also be reimbursed the insurance and commission money, as well as expenses for ordering and advance purchase of the tickets (according to the receipts submitted).

28. Expenses for a hotel (lodgings) (also expenses for reservation of a place) shall be reimbursed according to the hotel (lodgings) invoices and receipts submitted, or the invoices of the institution, with the intermediation of which the place at the hotel had been reserved. The conditions referred to in Paragraph 22 of this Regulation shall be applicable to the expenses included in the invoices referred to.

29. If documents certifying the expenses referred to in Paragraphs 26, 27 and 28 of this Regulation are not submitted, the relevant expenses shall not be reimbursed (except the expenses referred to in Sub-paragraph 8.14 of this Regulation).

30. If expenses relating to an official travel are reimbursed from funds of foreign financial assistance provided for this purpose or from funds of a European Union institution and the assistance provider or the institution of the European Union has specified criteria and norms for the use of these funds, the institutions which are being financed from the budget shall apply these norms, calculating the official travel expenses of the employee.

V. Reimbursement of Official Travel Expenses for Officials of Indvidual Categories

31. Additional supplement to the daily allowance may be determined for the following employees (hereinafter - official), going on an official travel to foreign states:

31.1. the President and the Prime Minister - up to 30% of the daily allowance norm;

31.2. the heads of the official government delegations who are authorised to conduct discussions on behalf of the Republic of Latvia, - up to 25%, but for members of the delegation referred to - up to 15% (if Sub-paragraphs 31.1 and 31.3 of this Regulation are not applicable thereto) of the daily allowance norm;

31.3. members of the Cabinet, the Chief Justice of the Constitutional Court, the Chief Justice of the Supreme Court, the Prosecutor General, the Auditor General, the Commander of the National Armed Forces, extraordinary and plenipotentiary ambassadors of the Republic of Latvia, Ambassadors for Special Assignments, Specialised Attachés, State Secretaries of ministries, parliamentary secretaries, the head of the Chancery of the President, representatives of the Ministry of Defence and the military in international organisations, chairpersons of city councils and municipality councils - up to 20% of the daily allowance norm; and

31.4. officials which the Saeima has authorised to represent the State of Latvia or which the Cabinet has authorised to represent the government of the Republic of Latvia in other states, persons who have been granted the rank of diplomat, the heads of the State central institutions to which budget funds are intended directly by appropriation procedure (if Sub-paragraphs 31.1, 31.2 and 31.3 of this Regulation are not applicable), as well as diplomatic couriers - up to 10% of the daily allowance norm.

32. Travel (transport) expenses to the officials referred to in Sub-paragraphs 31.1, 31.2 and 31.3 of this Regulation in all types of transport shall be reimbursed in accordance with the actual expenses, but not more than according to the tariffs of business class or class comparable thereto.

33. Expenses for a hotel shall be reimbursed to the officials referred to in Sub-paragraphs 31.1, 31.2 and 31.3 of this Regulation in accordance with the actual expenses, which are certified by the hotel invoice submitted.

34. If persons performing diplomatic and consular service in diplomatic and consular representations in foreign states are going on an official travel to the country of origin thereof, they shall only be reimbursed travel expenses and expenses for the hotel in accordance with the procedures specified in this Regulation.

35. If a civil servant or employee of a diplomatic and consular service, who holds an office in a diplomatic and consular representation in foreign states, goes on an official travel to the state of service, he or she may be reimbursed the daily allowance provided for in the relevant state in accordance with the internal procedures of the institution, as well as shall be reimbursed other official travel expenses in accordance with the procedures specified in this Regulation.

36. If contract employees of a diplomatic and consular representation of the Republic of Latvia are sent on an official travel to the Republic of Latvia, they shall be paid a daily allowance in the amount of 10 lats and expenses for a hotel shall be covered in accordance with Sub-paragraph 21.3 of this Regulation (if documents certifying the expenses referred to have been submitted).

37. If an extraordinary and plenipotentiary ambassador of the Republic of Latvia, an Ambassador for Special Assignments, a Specialised Attaché or another person who has been granted the rank of diplomat, a representative of the Ministry of Defence and the military in international organisations or an employee is sent on an official travel to the Republic of Latvia, he or she shall only be reimbursed travel expenses in accordance with Sub-paragraph 8.2 and Paragraph 26 of this Regulation and expenses covered for the hotel (lodgings) in accordance with Sub-paragraph 21.3 and Paragraph 22 of this Regulation, if the place in the Republic of Latvia to which he or she is being sent on the official travel is outside his or her place of residence. If, during the official travel to Latvia, the employee is in a foreign state which is not the admitting state of the employee, he or she shall be reimbursed travel expenses in accordance with Sub-paragraph 8.5 of this Regulation and expenses covered for a hotel in accordance with Sub-paragraph 8.4 of this Regulation.

38. For bodyguards of State officials, who accompany the referred to officials on an official travel to foreign states, the travel (transport) and hotel expenses, which exceed the norms specified, shall be reimbursed on the basis of the relevant documents and written confirmation of the person being protected that the additional expenses were necessary in order to ensure the safety of the person being protected.

39. If, in accordance with an invitation, the spouse must accompany on a visit to a foreign state, expenses shall be reimbursed for the spouse of State officials, extraordinary and plenipotentiary ambassadors of the Republic of Latvia, Specialised Attachés, State Secretaries of ministries and representatives of the Ministry of Defence and the military in international organisations in accordance with Sub-paragraphs 31.1 and 31.3 and Paragraphs 32 and 33 of this Regulation.

40. The amount of the daily allowance of an official travel granted to a soldier shall be reduced by the amount of food rations granted or the compensation thereof.

VI. Work Travels

41. The following expenses shall be reimbursed to an employee who is on a work travel (if documents certifying the relevant expenses have been submitted):

41.1. travel (transport) expenses:

41.1.1. for fuel (if the employee is travelling by vehicle owned or possessed by the employee or possessed by the institution) in accordance with the route and mileage approved by the head of the institution, as well as the necessary amount of the relevant brand of fuel, if the documents issued at the fuel filling station (for example, receipts, cheques) which certify the referred to expenses have been submitted;

41.1.2. for insurance of the vehicle;

41.1.3. for tickets or travel fare in public means of transport, as well as by taxi, if the use thereof has been justified (expenses for a ride by taxi may be reimbursed with an authorisation of the head of the institution);

41.2. expenses for a hotel (lodgings), including breakfast expenses in the hotel. The maximum norm specified for expenses of employees of budget institutions for a hotel (lodgings) shall be 40 lats for 24 hours in Riga and 30 lats for 24 hours in other populated areas in the Republic of Latvia, in foreign states - the maximum amount of hotel charges specified in Annex to this Regulation;

41.3. expenses for parking space and entering territories with a specified fee (duty) for entry of a vehicle;

41.4. expenses related to the drawing up of travel documents;

41.5. the commission fee for a bank institution, if exchange of cheques or currency for the currency of another foreign state has taken place in a bank (in accordance with the specified amount for expenses of an official travel or advance payment);

41.6. expenses related to the purchase of an insurance policy for an employee for the time period of the work travel, insuring risks covering the following for the employee:

41.6.1. medical and transport expenses;

41.6.2. expenses for insurance of the baggage in case of the loss, damage or delay thereof;

41.6.3. expenses occurring due to delayed voyages;

41.6.4. expenses for civil legal liability insurance in relation to third persons (if it is not included in the insurance referred to in Sub-paragraph 41.1.2 of this Regulation);

41.6.5. expenses occurring due to early return;

41.6.6. expenses occurring due to unexpected situations;

41.6.7. expenses occurring due to accidents;

41.7. expenses for carriage of the baggage (if corroborative documents certifying the relevant expenses have been submitted); and

41.8. travel expenses in the public transport of the relevant state (including taxis) in an amount not exceeding 30% of the total amount of the daily allowance specified for this state (if corroborative documents certifying the relevant expenses have been submitted). In separate cases, if an employee is unable to present corroborative documents for expenses for the use of local public transport (the ticket has been left in the control device), expenses may be reimbursed with a written authorisation of the head of the institution.

42. Additional expenses, which arise due to the nature of the work during the period of the work travel, shall be covered for an employee who is on a work travel for each day of the work travel in the amount of the daily allowance specified in this Regulation, but in a month in total not exceeding 70% of the work remuneration calculated and the amount of additional expenses calculated in the relevant month. If the amount of the additional expenses calculated in a month for an employee exceeds 70% of the work remuneration calculated in the relevant month and the amount of the additional expenses calculated, it shall be considered that the calculated amount exceeding the additional expenses does not have a compensatory nature.

43. If it is possible for an employee to return to his or her place of residence during the same period of 24 hours in which the work travel has commenced, and observation of the work and rest regime specified in regulatory enactments is ensured to him or her, the additional expenses referred to shall not be covered and compensation shall not be paid.

VII. Closing Provisions

44. Cabinet Regulation No. 219 of 28 May 2002, Procedures for Reimbursement of Expenses Relating to Official Travels and Work Travels of Employees (Latvijas Vēstnesis, 2002, No. 94; 2004, No. 124, 193; 2005, No. 126; 2007, No. 149; 2008, No. 161; 2009, No. 181), is repealed.

45. Paragraph 2 of this Regulation regarding the application of an official travel also to a natural person who is not in employment relations with the institution which is sending him or her on the official travel and who is not performing his or her work within the scope of the economic activity thereof (if the official travel of the person is related to achievement of such objectives and performance of tasks which are provided for in the articles of association (by-law) of the relevant institution), shall be applicable commencing from 1 July 2010.

46. Paragraph 42 of this Regulation in relation to the amount of the additional expenses calculated, which are of compensatory nature, shall be applicable commencing from 1 January 2011.

47. From the day of the coming into force of this Regulation until 31 December 2010, compensation for additional expenses which arise due to the nature of the work during the work travel, shall be paid for each day of the work travel:

47.1. in amount of 4 lats, if the work travel is in the territory of the Republic of Latvia to another administrative territory or populated area; or

47.2. in amount of the daily allowance referred to in Annex to this Regulation, if the work travel is to foreign states.

Prime Minister V. Dombrovskis

Minister for Finance E. Repše

Annex
Cabinet Regulation No. 969
12 October 2010

Daily Norms for Expenses for Official Travels (Work Travels) to Foreign States

Minister for Finance E. Repše

Translation © 2011 Valsts valodas centrs (State Language Centre)