Delegarea personalului: cadrul normativ și aspectul documentar

Abstract

Whether you are an employer or an employee, it is very likely that you have already asked yourself at least once what the per diem is and how it is granted, how these amounts of money are calculated and taxed by employers to staff delegated to another locality in the interest of service. Simply put, the legal daily allowance, internal or external, is the amount of money that the employer pays the employee to cover his meal expenses and other necessary expenses (such as traveling by public transport, etc.) when he travels in the interest of service, outside the locality where the employer has its headquarters or the employee's place of work. In this article, we will also explain some important aspects regarding the laws that govern the granting of per diem, accommodation and other expenses in the Republic of Moldova - some essential aspects in which we will find out what are the differences between the regulations for travel expenses until the year 2023 and those starting from 2024. CZU: [331.346:349.22]:657.471.1.011.27(478); JEL: M41; DOI: https://doi.org/10.53486/issc2024.64