New regulations regarding the business travel of employees

In brief

Amendments to the Regulation regarding the delegation of employees of entities established in the Republic of Moldova (“the Regulation”) have been published.

In detail

Definitions 

New terms have been introduced into the Regulation, including:

• “personnel” – a person working based on an individual employment contract or other civil contracts, including administrators, founders, members of the board of directors and members of management bodies.

• “transportation expenses” – defined as costs compensated to personnel for ensuring travel to the place of destination or place of accommodation and from the place of destination/accommodation to the place of work or residence.

• “confirmatory documents” – primary documents applicable on the territory of the Republic of Moldova and documents of international character, recognised and applied in international practice (cheques, receipts, account statements, electronic tickets, electronic confirmations, etc.).

Some existing notions have also been significantly modified.

Per diem payments

Per diem norms have been increased.

For departure and arrival days, per diems are paid at 100% of the established norms. In the case of delegation for a single day, per diems are paid at 100% of the established norm

When a person is delegated to two or more countries, the per diem for the day of travel from one country to another is paid at 100% of the ceiling established for the destination country.

Transportation expenses

Delegated employees are reimbursed for round-trip travel expenses using public transport, taxis or rented vehicles for the distance between the station, airport or port and the destination, workplace, accommodation or residence, based on presented confirmatory documents.

In the case of use by the delegated staff of car transport, personal or rented, they are compensated for expenses for fuel and lubricants, road taxes, parking fees, civil liability insurance and green card upon presentation of the confirmatory documents.

Accommodation expenses

The ceilings have been increased for the reimbursement of accommodation expenses.

In the case of flexible and differentiated daily accommodation rates from one day to the next, actual expenses are determined for the entire accommodation period by applying the average cost, which cannot exceed the accommodation ceilings provided for in the Regulations.

If the documents confirming the rental expenses are not presented, the delegated personnel is compensated for those expenses at 50% of the accommodation ceiling for each night of the stay, with certain exceptions.

Other aspects

If delegated personnel did not receive a monetary advance, they are compensated in foreign currency or in the national currency of the Republic of Moldova for the expenses incurred during the business trip. 

If they go on a trip and/or return from a trip on a weekly rest day or non-working holiday, upon returning from the trip, delegated personnel are granted other rest days, at the manager’s decision and in the established manner.

Source: [Decision regarding the amendment of Government Decision no. 10/2012 for the approval of the Regulation regarding the delegation of employees of entities from the Republic of Moldova published in the Official Gazette no. 502–504 dated 28 December 2023].

To note

Important amendments to the Regulation regarding the delegation of employees of entities established in the Republic of Moldova were introduced by Government Decision no. 1058/2023, which entered into force on 1 January 2024.