We always support our clients by providing up-to-date information on the most important legislative changes. This time, we will discuss the new personnel delegation rules for 2024, which cover multiple aspects of business trips and significantly simplify certain processes.
In 2024, new changes come into effect, affecting various aspects of delegations and making the processes clearer.
One important change relates to terminology: now, instead of "employees," the broader term "personnel" is used, which includes all staff, such as temporary workers and consultants, making the rules more inclusive.
Changes to departure and arrival days
Now, the day of departure and arrival is considered the actual day of departure and arrival of the transport (train, plane, car) specified in the order or delegation certificate. This simplifies tracking the duration of business trips and reduces the possibility of misinterpretation.
Compensation for weekends and holidays
If a business trip includes weekends or holidays, the personnel is granted additional rest days upon return. Previously, compensation for such days was governed by stricter regulations, but it is now more flexible and beneficial.
Reimbursement of transport expenses
Delegated personnel are now reimbursed for transport costs not only for economy class but also for business class on flights lasting more than five hours. This aspect enhances comfort options for personnel and contributes to more effective performance.
Accommodation expenses
Accommodation expenses may now also be reimbursed based on a rental agreement.
This simplifies the reimbursement process, especially when it is not possible to obtain standard accommodation documents.
Per diem rates
Per diem rates for all municipalities in the Republic of Moldova are now unified at 250 MDL per day. This change eliminates regional differences and makes the per diem calculation process more transparent.
Advance payment procedures
Now, advances for travel expenses can be issued in either national or foreign currency. This change simplifies calculations for personnel on international assignments and provides greater flexibility in financial management.
Adapt to the changes with FlagMAN-D
The new rules are aimed at improving travel conditions, transforming the expense reimbursement process into a more convenient and transparent experience for personnel and employers.
We have prepared a comprehensive document detailing all delegation rule changes + bonus:The tax legislation updates effective from January 1, 2025.