Example 1: Per-Diem and Flat-Rate Settlement
T R A V E L E X P E N S E S S T A T E M E N T
Name |
De Cervantes, Miguel |
|||
Personnel no. |
00065734 |
Country template |
ES |
Payroll area 1 |
Trip no. |
0000000041 |
Personnel area |
ES01 |
Cost center TRV_01 |
I T I N E R A R Y
Main destination |
Reason/Location/Country |
TTS/TTE/Activity |
05.01.1997 06:00 - |
Course |
Trip |
05.04.1997 22:00 |
Mainz |
All employees |
|
Germany |
No distinction | |
Border crossing, trip out |
05.01.1997 10:00 | |
Border crossing, trip home |
05.03.1997 20:00 | |
M E A L S A N D A C C O M M O D A T I O N S
Date |
Cntry |
Tax-free |
Company |
Amount, |
Amount, |
Reimburse. |
|
|
|
|
tax-free |
taxable |
amount |
05.01.97 06:00 - 05.01.97 24:00 | ||||||
Per diem |
DE |
22,600 |
24,000 |
|||
Per diem |
DE |
22,600 |
24,000 |
22,600 |
1,400 |
24,000 |
05.02.97 00:00 - 05.02.97 24:00 | ||||||
Per diem |
DE |
22,600 |
24,000 |
|||
Per diem |
DE |
22,600 |
24,000 |
22,600 |
1,400 |
24,000 |
05.03.97 00:00 - 05.03.97 24:00 | ||||||
Per diem |
ES |
13,000 |
14,400 |
|||
Per diem |
ES |
13,000 |
14,400 |
13,000 |
1,400 |
14,400 |
05.04.97 00:00 - 05.04.97 22:00 | ||||||
Per diem |
ES |
3,600 |
4,400 |
|||
Per diem |
ES |
3,600 |
4,400 |
3,600 |
800 |
4,400 |
Total amounts meals and accomm. in ESP |
61,800 |
5,000 |
66,800 |
T O T A L A M O U N T S
Total amount tax-free in ESP |
61,800 |
Total amount taxable/Additional amount in ESP |
5,000 |
Trip reimbursement amount in ESP |
66,800 |
On 5/1/97, the first day of the trip, the employee is in Germany at midnight and receives the international per diem (EXT) for the full day: 24,000. Of that amount, 22,600 is tax-free and 1,400 taxable.
On 5/2/97 the employee spends the whole day in Germany and also receives 22,600 tax-free and 1,400 taxable.
On 5/3/97 the employee is in Spain at midnight and receives, for the full day, 13,000 tax-free and 1,400 taxable.
On 5/14/97, the last day of the trip, the employee receives 3,600 tax-free and 800 subject to tax.
See also:
Example 2: Per-Diem and Flat-Rate Settlement