Persons on business trips, shall be compensated not less than 417,3 UAH per day.
Last year the figure was 372,30 hryvnia, in proportion to the minimum wage in 2018 (3723 UAH).
The amount of the increase in allowance expenses in excess of established standards is included in the total monthly (annual) taxable income of the taxpayer and, accordingly, is reflected in the tax calculation form number 1DF as an additional benefit.
Note that the minimum wage in 2019 has increased and is 4173 UAH.
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