3.1 Tax-Free Remuneration

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	No	Designation	Allowed ceiling	Requirements/nature justification
Transport and travel allowances	1	Granted on the basis of supporting documents	The total amount of the costs is admitted in full (travel tickets, restaurant and hotel expense reports, etc)	Payment of mission allowances and reimbursement of related expenses shall be made on the basis of a statement of expenses accompanied by the necessary supporting documents.
		Granted on a flat-rate basis for one-off business trips	– For transport costs: if the employee uses their own car Mileage allowance = public transport fare – For food costs: 10 × minimum hourly wage/day – For accommodation costs: 30 × minimum hourly wage/day	– The substitution must be justified by the written order issued to the interested party or by any other document in its place, stating the nature of the mission and the purpose of the trip (visits to customers, suppliers, construction sites, trade fairs, market research, on-site installation and maintenance services, etc) – Accommodation expenses shall not be taken into account if the mission allows the employee to return