Differences Between a Business Trip and Official Travel Under Belarusian Law

For many Belarusians whose jobs involve frequent travel, the terms "business travel" and "business trip" may seem interchangeable. However, from the standpoint of Belarusian law and, importantly, for your wallet, there are significant differences between them. Understanding these nuances will help you complete the paperwork correctly, receive all payments you are entitled to, and avoid unpleasant surprises.

What the differences come down to 

The main difference between business travel and a business trip lies in the purpose and nature of the work performed.

A business trip is when an employee is sent by the employer’s order to carry out an official assignment outside their permanent workplace. The key here is "outside the permanent workplace." This means the employee is temporarily pulled away from their usual duties at their regular work location and sent to another city or town (or even abroad) to complete a specific task. For example, a sales manager travels to another city to sign a contract, an engineer goes to set up equipment at a new site, or an accountant attends a seminar in Minsk if their permanent place of work is in Brest.

Business travel, by contrast, is part of an employee’s ongoing job that, by its nature, involves regular travel. In other words, for these employees, travel is not an exception but the norm. Examples include delivery drivers, sales reps, couriers, and service engineers whose work consists of constant trips to clients or sites within the same city or nearby areas. Their employment agreement or job description explicitly provides for a traveling nature of work.

Documentation 

Differences in substance also lead to differences in documentation.

For a business trip, an employer order sending the employee on a business trip is mandatory. This order states the purpose of the trip, the duration, the destination, as well as the per diem amount and the rules for reimbursing expenses. A travel certificate may also be issued, although since 2015 it has not been a mandatory document to confirm that the person was on a business trip. Upon returning from the trip, the employee must submit an expense report with all supporting documents attached (tickets, lodging receipts, etc.).

For business travel, a separate order for each trip is generally not required. The traveling nature of the work must be recorded in the employment agreement, job description, or a local regulatory document issued by the employer. To track these trips and confirm their work-related nature, route sheets and trip logs (for drivers) or other documents confirming the trip and the assignment are often used. These documents serve as the basis for reimbursing travel-related expenses.

Expense reimbursement 

The most noticeable differences for employees show up in how expenses are reimbursed.

On a business trip, the employee is reimbursed for:

• Per diem: a fixed amount for each day of the business trip, intended to cover personal expenses (meals, small everyday needs). Per diem rates are set by the laws of the Republic of Belarus and may be increased by the employer.
• Travel expenses: the cost of public transportation tickets (train, bus, plane) to and from the business trip destination, as well as local transit at the destination.
• Lodging expenses: the cost of staying in a hotel or a rented apartment.
• Other expenses: for example, communication costs, visa fees (for international trips), and other expenses related to carrying out an official assignment. All expenses must be documented.

With business travel, the reimbursement process is somewhat different. Belarusian law provides for the payment of compensation for the traveling nature of work. The amount and payment rules for this compensation are set by the employer in a collective bargaining agreement, an agreement, or the employment agreement. This compensation is intended to cover additional expenses related to frequent travel (for example, meals away from home, use of a personal vehicle, etc.). Separate per diem payments, as with a business trip, are not paid in this case. 

However, the employer is required to reimburse actual expenses related to transportation (for example, the cost of tickets for public transportation or compensation for using a personal car for business purposes, if provided for by agreement), as well as other documented expenses directly related to performing work duties as part of a traveling job. It’s important to note that compensation for the traveling nature of work is not subject to income tax within the limits established by law, which is a significant advantage for employees.

Taxes and social insurance contributions 

Differences in the legal status of business travel and a business trip directly affect taxation and the calculation of mandatory insurance contributions.

Business trip expenses, such as per diem, travel, and lodging expenses reimbursed within the limits set by law, are not subject to income tax and are not subject to mandatory insurance contributions. This means the employee receives these amounts net, without any deductions. If the employer pays amounts that exceed the established limits, the excess will be subject to income tax and contributions.

Compensation for the traveling nature of work also has its own specifics. Within the limits established by the laws of the Republic of Belarus, it is not subject to income tax and is not subject to mandatory insurance contributions. This encourages employers to properly document the traveling nature of work because it helps optimize the tax burden for both the company and the employee. However, as with business trip expenses, any amount above the established limits will be subject to taxes and contributions. That’s why it is extremely important that the compensation amount is justified and aligns with the employee’s actual additional expenses.

Work hours and rest 

Tracking work hours and providing time off also have their nuances.

On a business trip, travel time to and from the destination, as well as the time spent carrying out the assignment at the destination, is included in work hours. If an employee is sent on a trip on a weekend or a public holiday, or performs the assignment on those days, they are entitled to compensation under labor law (for example, a different day off or premium pay). The employer must provide the employee with rest conditions during the trip that comply with labor law requirements.

For employees with a traveling nature of work, tracking work hours can be more flexible. A summarized work-hours accounting method is often used, especially when the work schedule is not strictly fixed. Time spent traveling is considered work time. However, since travel is part of their regular work, separate compensation for trips on weekends is generally not provided unless it falls outside the established work schedule and constitutes overtime. It’s important that the procedure for tracking work time and providing rest for these employees is clearly defined in the employment agreement or local regulations to avoid disputes.

Practical tips for employees and employers

Understanding these differences is critically important for both employees and employers.

For employees:

• Carefully review your employment agreement and job description. Make sure the nature of your work (business trips or traveling work) is clearly stated.
• Keep all supporting documents. Receipts, tickets, and confirmations are all required for expense reimbursement.
• Know your rights. Review the laws of the Republic of Belarus governing business trips and traveling work so you can be confident the calculations and payments are correct.
• Ask questions. If you have any doubts about documentation or payments, don’t hesitate to contact accounting or HR.

For employers:

• Clearly define the nature of the job. Correct classification is the foundation for proper documentation and calculations.
• Develop local regulatory documents. Policies on business trips and on the traveling nature of work help avoid disagreements and ensure consistent application of rules.
• Comply with the law. Strict adherence to the Labor Code of the Republic of Belarus and other regulatory legal acts minimizes the risk of fines and labor disputes.
• Ensure timely expense reimbursement. This is not only a legal requirement but also an important factor in employee motivation and loyalty.

Ultimately, properly classifying a trip, whether it is business travel or a business trip, is key to legal compliance, accurate tracking of work hours, fair expense reimbursement, and, consequently, preventing potential labor disputes.