Example 2: 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. |
0000000052 |
Personnel area |
ES01 |
Cost center TRV_01 |
I T I N E R A R Y
Main destination |
Reason/Location/Country |
TTS/TTE/Activity |
05.05.1997 06:00 - |
Course |
Trip |
05.05.1997 17:00 |
Tarifa |
All employees |
|
Spain |
No distinction |
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 |
05.05.97 06:00 - 05.05.97 17:00 | ||||||
Per diem |
ES |
3,600 |
2,600 |
|||
Per diem |
ES |
3,600 |
2,600 |
2,600 |
0 |
2,600 |
Total amounts meals and accomm. in ESP |
2,600 |
0 |
2,600 |
T O T A L A M O U N T S
Total amount tax-free in ESP |
2.600 |
Trip reimbursement amount in ESP |
2.600 |
In this example, the tax-free per diem for Spain applies: 3,600. The enterprise, however, reimburses the per diem depending on the trip duration and only pays 2,600, tax-free.
See also:
Example 1: Per-Diem and Flat-Rate Settlement