There is no contractual arrangements and analogies to the tax laws, which oblige the employee to the payroll and the employers to the reimbursement of expenses, in labour law. The legal provisions to which reference is made at the expense will have a tax background. The guidelines between workers and employers for the expense must be set individually in the employment contract. But also collectively applicable regulations in company agreements or in collective agreements are possible. It is similar to the overtime compensation, every worker is urgently needs to be advisable, before a service trip or an installation tour just about to inform whether he opposite is entitled the employee to the settlement of charges.
Also the shape of the required billing and the type of documents to be submitted to can be determined individually in the individual contracts of employment, in-house by a company agreement or cross-sector by collective agreement. In determining financing for the additional expenses of food and for travel expenses is often resorted to the statutory provisions in the income tax Act (ITA). Although these provisions constitute no obligations for the reimbursement of expenses for the employer, they are still considered legal basics of proper expense. To be applied for the catering overhead expenses be doing staggered according to length of absence in three stages: absence of between 8 and 14 hours absence between 14 and 24 hours absence more than 24 hours the income tax Act mentioned in addition lump sums for accommodation costs and distinguishes between Business trips and stays at home and abroad. The tax-deductible packages currently are the absence of 6 euro, 12 euro and 24 euros, according to length. These determinations are in the relationship between workers and employers but not binding, if no agreement has been concluded.
Practical design tips to the expense the expense must be designed in any case that it is suitable for a tax review. An expense is used as proof of his spending and the employer as proof of how much he tax-free brought expenses of the employee in addition to the owed wages to compensate the workers. It belongs to the requirements for a proper expense therefore documents demonstrating with all the costs, where the value added tax (referred to as value added tax) is listed separately. The expense should be as continuous site run out of mileage, Out of office hours and number and location of overnight stays have become necessary result. When the distances given, be aware that the journey is calculated from the operation, not by place of residence. Appropriate forms make it possible to create an expense report in a clear tabular form, which can meet the requirements of a tax audit with modern computer technology. This article was written by: magazine labor law Jochen Flegl monastery str.