Business Trip Per Diems: Rules and Payment Amounts for 2025

Article 95 of the Labor Code of the Republic of Belarus states that when an employer sends employees on business trips, an advance payment must be provided covering several types of expenses: transportation to the workplace, housing rental costs, and per diem for staying away from home. The per diem is intended to cover daily expenses—meals, minor transportation costs, and household services.

Wondering how to account for per diem expenses during a business trip? The difference with this payment compared to the other two types of reimbursements is that no expense report is required—the employer provides the legislatively prescribed amount and the employee is free to spend it as they see fit. We explain the details, and if you need assistance, try our service for organizing business trips.

Exact Amounts 

The per diem rate is set by law—the issue of adjusting the amount is reviewed annually by March 1. Starting April 6, 2024, the minimum permitted per diem for both public and private organizations is 12 rubles per day.

For international trips, the payment depends on the destination country (make sure to check in advance how per diem is calculated in the foreign currency). No income tax is withheld on the per diem if the amount does not exceed the permitted maximum. However, if the employer reimburses an amount in excess of this limit at their discretion, the excess will be subject to tax.

When and How Are Per Diem Payments Made? 

Per diem is provided for every day spent on a business trip, including travel days, weekends, and holidays—the daily amount is multiplied by the number of days. Per diem is also paid for one-day trips. The departure day is considered the date when the employee left their regular workplace by transport, and the arrival day is the date they returned. Keep this in mind when organizing international business trips—in such cases, the journey may take more than one day.

There are only two exceptions. Per diem is not provided if the employee is given three meals a day and transportation at the destination, or if they are provided with three meals a day along with accommodation at the destination. Keep this in mind when organizing business trips.

Reimbursement of Expenses During Business Trips

Here’s what is included among the reimbursable travel expenses that the employer will cover.

Transportation

The employee on a business trip is reimbursed for travel expenses to and from the temporary workplace by rail, air, water, or road. Please note that taxi fares are not included in this category. Reimbursement also covers expenses for transporting work-essential luggage, booking fees, commission charges, and bedding.

Accommodation

Rental expenses for housing are reimbursed based on supporting documents: invoices, rental agreements, receipts, and other legally acceptable forms. There are limits on the reimbursement amount.

Additional expenses may also be reimbursed by agreement with the supervisor.

Documentary Procedures 

It is impossible to organize a business trip without the proper documentary procedures. The employer must issue an order and obtain the employee’s written consent, if required. Upon returning from a business trip, the employee must submit an advance report along with all receipts and invoices that verify the reimbursement amounts for housing rental and transportation expenses. If any documents are lost and cannot be recovered, the reimbursement amounts will be adjusted in accordance with the legally established tariffs.

If you don’t want to spend time and effort preparing a business trip, there’s a great option from TravelHub—you can order a turnkey business trip organization service. A personal manager will take your preferences into account and select the best options for transportation, accommodation, transfers, and guides worldwide.