Trips cost are / are not Included in iREK
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Example:
In June, company pays out Ama Worka reimbursements from a business trip for 100€. Costs were reimbursed, but they are tied to the usage of company vehicle – tool payment and we do not want them in the REK form. In the course of the business trip she had a cost of 50€, which employee paid with business card and therefore we did not pay the cost of travel order, but we have to report it.
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In iREK in the field B06 Reimbursements of cost till government decree – costs of business trip shall be entered:
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Any payment of reimbursement of Travel Management (documented by Travel order) paid by the employer in accordance with the provisions of Articles 4, 5 and 6 of the Decree on the tax treatment of reimbursement of costs and other income from employment. All reimbursement of travel expenses are also recorded, which the employer pays directly to the service provider or is paid by the employees business card.
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Any payment of reimbursement of Travel Management (documented by Travel order) paid by the employer in accordance with the provisions of Articles 4, 5 and 6 of the Decree on the tax treatment of reimbursement of costs and other income from employment. For reimbursement of travel expenses on a business trip in accordance with the second paragraph of Article 5 of the Degree, also reimbursement of charges for feed, fuel costs, tools, parking fees and etc.…
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In the case of transportation cost on a business trip, when an employee uses public transportation or his/hers private vehicle, all reimbursements that are paid to the employee by employer or were paid by business card. This cost are also shown on a travel order (tools, parking fees, and fees, etc.…)
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If an employee uses an company vehicle for a business trip, mileage costs are not entered on the trip. Reimbursement of travel expenses on the business routs that are connected to the company vehicle are not entered in a field B06 (fuel, tolls, vignettes, etc…)
In panel direct costs we selected at a cost that is Not Paid Out and is Include in iREK. For the costs, we are paying but do not want to report, we select in the iREK field “Not Include in iREK”.
In the preparation of travel orders for REK, an example of a travel order are displayed:
