Examples: Travel Expense Statements

Example of Danish Meals Per Diem Rates

Travel Expense Statements: Example 1

In this example the user has chosen the trip schema Per Diem settlement and a trip type Business trip with Per Diems .

From the table above you see that for a one-day trip within Denmark (domestic trip) you will receive 0.00 DKK reimbursement. For a trip of more than one day within Denmark you will receive 271.00 DKK reimbursement.

Below is an example of the Travel Expense Statement of a trip from 01. June 1999 00:00 until 04. June 1999 22:00. The trip leads to a Danish customer first and then to Germany from 03. June 1999 00:00 to 04. June 1999 18:00.

For 1. June and 2. June the employee receives a reimbursement of 271.00 DKK for the 24-hour period he was in Denmark, but only 230.35 DKK for the second 24-hour period in Denmark. This is because on 2. June there was a breakfast deduction of 40.65 DKK, which is 15% of the full daily reimbursement rate for the location of the breakfast, which was Denmark. The reimbursement rate is determined on an hourly basis.

For 3. June the employee receives a reimbursement of 324.70 DKK for the day he was in Germany. There is also a breakfast deduction for this day, but this time for 57.30 DKK. It is 15% of 382.00 DKK, the full daily reimbursement rate for Germany: 382.00 DKK – 57.30 DKK = 324.70 DKK.

For 4. June the employee receives a reimbursement of 286,50 DKK for the 18-hour period he was in Germany and 45.17 DKK for the 4-hour period he was back in Denmark (286.50 DKK + 45.17 DKK = 331.67 DKK). There was also another breakfast deduction of 57.30 DKK, 15% of 382.00 DKK. The reimbursement rate is therefore 331.67 DKK – 57.30 DKK = 274.37 DKK.

Total reimbursement for the employee is 1100.42 DKK.

Travel Expense Statement

Travel Expense Statements: Example 2

The travel expense statement below shows the same trip as in example 1, but the whole trip is settled according to the actual expenditure, i.e. meals are compensated via receipts. The traveler receives a tax-free travel compensation because he has selected the trip schema ‘Receipt settlement' with the trip type ‘Business trip with receipts’.

The compensation rate is 30% of the corresponding per diem rates for Denmark and Germany and decreases the taxable income of the employee in HR Payroll . Therefore, the amount in the section ‘Total tax-free amount Per Diem/Flat Rate settlement in DKK’ is 376,40 DKK, the ‘Total reimbursement amount for meals in DKK’ is 0,00 DKK and the section ‘Total amount income-related expenses’ displays this tax-free amount which will be decreased in HR Payroll .

Travel Expense Statement