Dean’s Measure no. 57/2018
Organisation of Official Travel for FSV UK
Charles University, Faculty of Social Sciences
Dean's Provision no. 57/2018
Organisation of Official Travel for FSV UK
1. 1. 2019
At Prague, 21 December 2018
PhDr. Alice Němcová Tejkalová, Ph.D.
Dean of the Faculty
In accordance with the provisions of Law no. 262/2006 of the Labour Code as amended, this Provision establishes rules and procedures for performance of business trips and reimbursement of the travel expenses of employees of the Faculty of Social Sciences of Charles University (FSV UK).
- Employee. For purposes of this Provision, 'employee' means not only a person who is permanently employed by the faculty (a so-called 'direct' or 'current' employee), but also a worker who is employed on the basis of a contract for work activities or a contract for doing work (in cases where a right to reimbursement for travel expenses has been agreed to in such a contract), or where a student of the faculty is sent on a business trip that is covered by a contract entered into in accord with §1746, paragraph 2) of Law no. 89/2012 of the Civil Code as amended.
- Person Sent Out. A 'person sent out' is an employee who is sent on a business trip and who by his or her signature on the travel order agrees to be sent out on said trip. A person sent out can also be a grant administrator or other administrator of financial resources.
- Official of the Economic Department. An official of the economic department is an employee of the economic department responsible for sending an employee out on official travel and for accounting for travel expenses, and is hereinafter referred to as the 'REO'.
- Business Trip. A 'business trip' means a time-limited trip by an employee sent by his or her employer for purposes of study, a scientific fellowship, lecturing at a foreign university, participation in a conference, discussion of cooperation with a foreign partner, improving qualifications, etc. The purpose of travel must always have a direct relation to the performance of work in the case of academic employees and scientific employees with teaching and scientific activities in the faculty, so long as such work is to be performed during working hours. In the case of economic/administrative, technical and professional workers, the purpose of travel must have a direct relation to the performance of their duties.
- Long-term Business Trip. A 'long-term business trip' is a business trip that is longer than 30 days.
- Requester of the Operation, Budget Administrator. See the Dean's Provision on Guidelines for Circulation of Accounting Documentation for the Faculty of Social Sciences.
Completion of Travel Orders
- Signature of the Person Sent Out. The travel order must be filled out and signed by the person sent out, using the prescribed form.
- Signatures of the Responsible Employees. The travel order must also be signed by:
- The requester of the operation
- The budget administrator
- The supervisor of the person sent out on official travel (in the case of an employee of an individual institute, the supervisor is the director of the institute) unless he or she is the requester of the operation
- An employee of the science department if the travel is financed from resources of a science department
- The secretary of the faculty, if a grant administrator or other person in charge of financial resources is either the employee sent out on official travel or is the supervisor of the employee sent out on official travel
- The dean of the faculty if the person sent out is a director of an institute or of another part of the faculty, or a vice-dean or a member of the collegium.
The employee must obtain the signatures of the requester of the operation, the budget administrator and if necessary, the supervisor before submitting the travel order. The signatures of an employee of the science department, the secretary and the dean will be obtained by the REO.
- Particulars of the Travel Order. The travel order must show:
- Where the business trip will begin
- The beginning date and time of the business trip
- The duration of the business trip
- The purpose of the business trip
- The place where the work will be performed
- The means of travel (air, train, bus, local public transport). Use of a personal vehicle will be noted on the travel order when it has been authorized in place of public means of transport (air, train, bus, or local public transport). A private personal vehicle will only be approved by the employer in appropriate cases (e.g., transport of publicity material, poor access to the destination of the business trip) on request by the employee on a properly completed form, Authorization for Use of a Private Vehicle for a Business trip. If approved, the employee is entitled to reimbursement in an amount corresponding to the price of a ticket on the means of public transport.
- Where and when the business trip will end (place, date, time),
- A preliminary estimate of the expenses for the business trip (not including estimated expenses for meals and incidental expenses)
- The source of financing
- Interruption of the business trip if agreed to in advance
- How lessons and other teaching requirements of the employee will be covered, and his appropriate replacement, during the time the employee is absent.
All this information must be stated in the travel order.
- Approval of a Business Trip. A business trip will be accounted and paid for only if it has been properly approved before the time of departure. After approval of a trip, the employee may not change or correct the information contained in the travel order. If, however actual conditions change from those stated in the travel order, the employee is required to make that fact known to the employer (see Article 3). A travel order is effective from the moment it has been signed by all parties.
- Delivery of the Travel Order. The travel order must be delivered to the accounting office of FSV UK (on the ground floor of the Hollar building, Smetanovo nábřeží 6, Praha 1) no later than three working days prior to the employee's departure on the business trip (not counting the day of departure). If the employee requests a cash advance, it is necessary to submit the travel order no less than five working days before departure on the business trip. Otherwise it will not be possible to guarantee payment of a cash advance before departure. The REO must always inform the employee concerned by e-mail that his or her travel order has been approved.
- Rejection of a Travel Order. If a travel order must be rejected because of an error (lack of approval by an authorized person, an unclear purpose of travel or source of financing, etc.) the REO must notify the employee of that fact by e-mail (with a copy to the secretary of the institute).
- Forms. The employee will be released from his workplace on the basis of a written travel order prepared on the form published on the Internet webpages of the faculty.
- Certification of the Purpose of Travel. Every travel order must be accompanied by a document that indicates the purpose of the business trip. In the case of a trip in connection with an international programme, like ERASMUS+, a completed Teaching Programme, confirmed by the foreign university, will be necessary along with a statement by the programme coordinator for the FSV UK. If a research stay is funded from the proceeds of a grant, a statement by the main applicant for the grant is sufficient.
- Previously Agreed Interruption of a Business Trip. A business trip can be interrupted for reasons particular to the employee (e.g., for taking vacation time while the employee is abroad) only by prior agreement with the employer, as represented by the employee's supervisor (as identified in Article 2, paragraph 2). Prior to travel, the interruption of travel must be specified on the travel order and in an Agreement for Interruption of a Business Trip (stating date, time and place). If the business trip is interrupted before any assigned tasks are performed, the employee is entitled to reimbursement of travel expenses only up to the amount to which he or she would have been entitled had the interruption of the business trip not occurred. The employee is entitled to reimbursement for other expenses, (meals, lodging and other) from the moment the business trip is commenced. Similar procedures apply when a business trip is interrupted, after which no tasks are performed.
- Commencement/Termination of a Business Trip at the Location Where an Activity takes Place. With the agreement of the employee, the employer can commence or terminate a business trip directly at the location where the activity takes place, but it will not pay the employee for travel expenses to or from that place, as the case may be. Commencement or termination of a business trip can also be at the employee's place of residence.
- Proof of Insurance for a Foreign Business Trip. A copy of a document proving payment for insurance against the cost of health care provided during a business trip abroad must be part of a travel order. If the employee has full-year insurance based on a credit or debit card or an ITIC card, a copy of the relevant card may be provided. Neither an ITIC card nor a credit card can be reimbursed in connection with a business trip.
- Financial Coverage. For every business trip, the number of the accounting centre or source of financing under which incurred expenses will be paid shall be stated. If the trip will be paid for from particular funds of a faculty (e.g., a grant), the travel order must be accompanied by a statement from the person who is authorised to pay from such funds (in the case of grants, this is the main applicant). For trips paid for in connection with the ERASMUS+ programme, the faculty coordinator provides the statement. If the travel is paid for from the operating funds of an institute or a part of the faculty, the head of the workplace provides the statement of financial coverage. If the employee will not be claiming reimbursements to which he or she is entitled (e.g., lodgings, transportation), it is also necessary to explain how the expenses of the travel will be paid. Payment from the personal funds of the employee is not permitted. For reimbursement of meals, a source of financing must be indicated even if the employee will be provided with all meals at no cost during the business trip, including breakfast, lunch and dinner, and the employee's meal allowance is reduced.
- Use of taxis. The use of taxis is allowed only in appropriate cases, where it can be shown that no means of public transport are available (e.g., late arrival, places where there is no public transport in operation, during night and early morning hours (for reasons of safety), and where overweight luggage must be transported.
- Advances for foreign business trips. On the basis of a completed form, Application for Advance for a Business Trip Abroad, which the employee must submit to the REO together with the travel order, the faculty will provide an employee sent on a business trip abroad with an advance up to the expected amount of his or her travel expenses, for which the employee is accountable. In order for an advance to be provided, the employee must submit the travel order at least five working days before his or her departure on the business trip. If the business trip is cancelled, the advance must be repaid immediately (no later than two working days from the day when the employee becomes aware that his or her business trip is cancelled). If the employee does not repay the advance it will be deducted from his or her wages payable in the immediately following pay period. When an advance is provided in foreign currency, the rate of exchange shown on the receipt for exchange of the currency abroad and the Czech National Bank's exchange rate applicable on the date the advance is disbursed will be used for accounting purposes.
- Change of Circumstances Affecting the Amount of Travel Expenses. The employee is required to inform the employer without undue delay of any change in circumstances that are relevant to the reimbursement of travel expenses. Such circumstances include situations where it is necessary to extend (or curtail) a business trip in order to perform assigned tasks, or where it is not possible to use the means of transport indicated on the travel order.
Use of a Private Vehicle
- Attachments to the Travel Order. If a private vehicle will be used to perform a business trip, the employee will provide the following attachments in addition to the travel order showing a previously approved public means of transport:
- The form Authorisation for Use of a Private Vehicle on a Business Trip (with information on the driver, the vehicle, the vehicle's consumption of fuel, and the number of the insurance policy on the vehicle). The form includes a statement regarding highway tolls and a justification for use of the private vehicle.
- A copy of the registration certificate of the vehicle. Presenting the certificate once a year for each vehicle is sufficient.
- A copy of the certificate of mandatory third-party liability insurance. Presenting the certificate once a year for each vehicle is sufficient.
- A certificate that the driver has undergone driver training, issued within the past two years.
All documentation required for use of a private vehicle shall be submitted to the REO the first time the employee is sent out on a business trip on which he or she will use a private vehicle. Thereafter the REO need only be informed of any changes in the documentation. All documentation regarding the use of the private vehicle will be archived by the REO.
- Reimbursement. See Article 2, paragraph 3 regarding reimbursement for use of a private vehicle.
- Driver Training. In accord with the Labour Code, Law no. 262/2006, §103 paragraph 2 and §349 paragraph 1, every employee who uses a private vehicle on a business trip must undergo driver training. In the course of the training, the employee must be tested on safety regulations and the rules of the road. For purposes of business travel for FSV UK, the testing will be valid for two years. A certificate of training must be issued by the trainer, a copy of which will be submitted as part of the documentation listed in Article 4, paragraph 1. Without such a certificate, the employee will not be permitted to use a private vehicle on a business trip.
- Rules for Safe Driving. An employee must sign a copy of the Rules for Safe Driving before his or her first business trip in a private vehicle. The signed copy of the Rules will be held in the Economic Department for future trips undertaken by the employee in a private vehicle. During a business trip the employee must respect the requirement for rest stops.
- Passengers. If an employee uses a private vehicle and passenger(s) travel with the employee on a business trip, the passenger(s) must be listed as such and each of them must have a properly completed travel order (without attachments). Passengers are not entitled to reimbursement for the cost of vehicle travel.
- Use of a Private Personal Vehicle at the Request of the Employer. The employer may ask an employee to use a private personal vehicle for a business trip under the following conditions:
- The employee transports colleagues as passengers.
- The destination of the business trip is not accessible by public transport.
In such cases the employee is entitled to a basic reimbursement for each kilometre travelled for use of his or her private personal vehicle, and reimbursement for the cost of fuel used on the trip. The basic reimbursement for one kilometre of travel in a personal motor vehicle is four (4) Kč (decree no. 463/2017). The employee must document the price of fuel with receipts for purchase of fuel, showing a date that corresponds to the period of the business trip. If such receipts are not submitted, the employee will be reimbursed for fuel costs based on the average price established by law for that particular kind of fuel. The employer will reimburse the employee for fuel at its documented cost in foreign currency, but only for kilometres travelled outside the territory of the Czech Republic. The average price of fuel is established each year by decree of the Ministry of Labour and Social Affairs.
Long-term Business Trips of More than 30 Days
- Date for Submission of the Travel Order. A travel order for a long-term business trip must be submitted to the REO at least fourteen days before the business trip begins, so that all the conditions for the long-term business trip can be agreed in advance.
- Vacation and Leave. If an employee is granted vacation time during a long-term business trip, this will be considered an interruption of the trip for personal purposes, and reimbursement of expenses will be handled as provided in Article 3, paragraph 2.
- Incidental Expenses. During a long-term business trip, the employee is not entitled to a payment for incidental expenses for non-working days (Saturday, Sunday, state holidays).
- Lodgings. On a long-term business trip, rental of an apartment of a maximum size of 2+1 is permitted. In such cases, for accounting purposes, the employee must submit an original lease agreement and attest with his or her signature that the rent was actually paid. In a case where other persons (family members) are also accommodated, the employee will be paid only a proportional amount of the rent. The same applies to hotel-type lodging. If the lodgings will not correspond to the above-mentioned size parameters, the employee must request an exception from the Dean's Provision of the faculty at least one month before departure. In the employee's request for an exception, the employee must justify the requested type of lodging and show that the proposed lodging will be economical.
- Visits by Close Family Members. During a long-term business trip, visits by family members of the employee, who reside at the family's place of residence, are allowed.
Accounting for Business Trips
- Submission of an Accounting. Upon his or her return from a business trip, the employee has ten working days from the day the trip is concluded to submit the supporting documents for an accounting to the REO. If the supporting documents for an accounting are received by the accounting office of the FSV UK no later than ten days after the date the business trip is concluded (not counting the day of arrival), the dean's office guarantees prompt processing after the supporting documents are complete. The employee must submit written supporting documents (always in the original) to the REO, along with completed standard accounting forms (which are available on the Internet website of the faculty, in the 'forms' section), to account for the business trip. The employee must attest to the accounting with his or her signature, the signature of the supervisor who decided to send him on the business trip and the signature of the clerk in charge of financial resources. The completed accounting must be signed by an official of the REO and the head of the Economic Department. The employee will be informed of the result of the accounting by an official of the REO. A document entitled Identification of Accounting Centres must be attached to the final accounting, which will be sent to the institute for signature with the final accounting. The accounting will then be sent to the accounting department for posting to the faculty's accounts.
- Settlement of Accounts. If the employee's entitlement is greater than the advance he or she has received, the faculty will pay the employee the difference electronically in to the employee's bank account, in Czech currency. If the advance the employee has received is greater than the employee's entitlement to reimbursement, the employee must pay the difference into the FSV UK bank account no later than ten days after the employee is informed that the accounting has been completed:
Komerční Banka Prague 1, account no. 85033011/0100
IBAN: CZ58 0100 0000 0000 8503 301
For identification of the payment, the employee must add as the identifier: 'employee last name—refund'.
- Reimbursement of Travel Expenses. Employees sent out on a business trip are entitled to:
- Reimbursement of provable expenses for transportation,
- Reimbursement of provable expenses for lodging,
- Reimbursement of other provable, necessary expenses,
- A meal allowance
- When on a business trip abroad, incidental expenses in an amount equal to 40% of the meal allowance
- Proof of Expenses. In the accounting for a business trip, the employee is entitled only to those expenses for which he or she has personally paid and is able to provide original receipts, invoices or agreements. All expenses must be submitted with accounting forms that satisfy the requirements of the applicable accounting rules. In the case of an invoice or agreement, the documents must include:
- The name of the faculty
- The address of the faculty
- The registration and tax identification numbers of the faculty
- The correct date
- A specific statement of the purpose of the expenses
- The identity of the supplier and its identification data
- The price, including value added tax (VAT).
Unsubmitted expenses cannot be reimbursed. Expenses for which it is not possible to provide original documentation can be reimbursed on the basis of a sworn statement and evidence of payment (a bank or credit card statement). The employee's sworn statement is subject to the approval of the Secretary of the faculty. The Secretary's approval must be obtained by the employee. In his or her accounting, an employee is not required to document expenses the employer has paid directly (e.g. airline tickets, reservations for lodgings, and conference fees paid by means of an FSV UK credit card or payment order). No expenses attributable to family members, partners, or friends can be reimbursed in connection with the accounting for a business trip. Neither can expenses incurred during a business trip, associated with the pursuance of a hobby or other private activity, be reimbursed. The employee is responsible for expenses arising from differences in exchange rates in the use of private credit and debit cards. For accounting purposes, the exchange rates in Article 3, paragraph 7 will be used.
- Reimbursement of Transportation Expenses for a Business Trip. The employer will reimburse the employee for transportation expenses for use of an authorised means of public transport in the amount shown on the documentation presented. Only economy-class airline tickets may be purchased.
- Reimbursement of Expenses for Use of a Private Vehicle. If, with the consent of the employer, the employee uses another means of transportation than the authorised public transport, including a private vehicle, the employee will be entitled to reimbursement of transportation expenses as stated in Article 2, paragraph 3.
- Reimbursement of Documented Expenses for Lodgings. Employees are entitled to reimbursement of lodging expenses incurred in accord with the agreed conditions of the business trip, in the amount documented by the employee. The binding limit for a domestic trip is 1500 CZK per night. The recommended limit, per night, for lodgings is 120 euros in Europe, 180 CHF in Switzerland and 150 GBP in the United Kingdom. The recommended limit, per night, for lodgings is 150 euros outside Europe and 170 USD in the United States. If the recommended limit is exceeded, the employee must justify it in the travel order. That document must include:
- The name and address of the lodging provider
- The business registration number of the lodging provider
- The extent of lodging services provided (e.g. room, room with breakfast etc.)
- The period for which lodgings will be provided
- The billing information of FSV UK, including its tax identification number
- The name of the person being accommodated
- The price of the lodgings
- The signature and of an employee of the lodging provider and an official stamp of the provider
If the employee has been provided with lodgings free of charge (e.g., where the lodgings are paid for by a foreign conference organizer), the employee is required to state this fact in the accounting documents.
- Reimbursement of Necessary Incidental Expenses. The employer will reimburse the employee for necessary incidental expenses incurred in direct connection with a business trip in the amount documented by the employee. Such expenses can be, for example, conference fees, travel health insurance, visa fees, highway tolls, parking or garage fees (if the use of a private vehicle by the employee has been authorized by the employer before the employee's departure on a business trip), baggage storage fees, preparation of copies of driver training certificates, seat reservations, etc. Receipts must be presented for all such expenses.
- Domestic Meal Allowance. The meal allowance for domestic business trips is established each year by a decree of the Ministry of Labour and Social Affairs. The employee is always entitled to no more than the lowest applicable meal allowance. If the employee is provided a meal during a business trip, like breakfast, lunch or dinner, for which the employee does not pay money, the meal allowance for each such meal will be reduced as follows:
- 70% of the meal allowance, if the business trip lasts five to twelve hours
- 35% of the meal allowance, if the business trip lasts longer than 12 hours, and up to 18 hours,
- 25% of the meal allowance, if the business trip lasts longer than 18 hours
- Meal Allowances Abroad. The amount of the meal allowance will be established by the Labour Code and applicable regulations. The entitlement to a meal allowance abroad arises at the exact date and time the Czech border is crossed and ends at the exact date and time the Czech border is crossed on the return journey (for air travel, the exact date and time of take-off and landing). Employees will be entitled to a meal allowance for each calendar day on which they are abroad, in accordance with the following rules. The basic meal allowances for employee's foreign business trips are established for each year by a decree of the Ministry of Finance. An overview of the basic meal allowances for particular countries can be found here: https://www.mfcr.cz/cs/legislativa/cestovni-nahrady
Four time periods and rates have been established for determining meal allowances in foreign currency:
Time spent outside the territory of the
Less than one hour
One to twelve hours
1/3 of the basic allowance
12.01 to 18 hours
2/3 of the basic allowance
More than eighteen hours
The basic allowance
If an employee is entitled to a domestic meal allowance for a calendar day, then
- If the employee was abroad for more than a total of five hours on that day, he or she is entitled to a foreign meal allowance in the amount of 1/3 of the basic allowance.
- If the employee has not been abroad more than five hours, that is, he or she has been abroad for no more than five hours, the employee is not entitled to a foreign meal allowance and the time for which he or she is not entitled to the foreign meal allowance will be added to the domestic part of the foreign business trip for that day.
- Foreign Meal Allowance When Meals are Provided Free of Charge. Upon his or her return, the employee must state on the accounting form full information about meals that he or she has received free of charge. If the employee was provided with a meal that has the character of breakfast, lunch or dinner, for which the employee did not pay any money (e.g., a breakfast that is part of the cost of lodgings, a lunch or dinner that is covered by a conference fee or has been paid for by the conference organizer), the meal allowance for each such meal will be reduced by:
- 70% of the meal allowance (in an amount equal to 1/3 of the basic daily allowance), if the time spent outside the territory of the Czech Republic is from one to twelve hours
- 35% of the meal allowance (in an amount equal to 2/3 of the basic daily allowance), if the time spent outside the territory of the Czech Republic is from 12.01 to 18 hours one to twelve hours,
- 25% of the meal allowance (in an amount equal to the entire basic daily allowance) if the time spent outside the territory of the Czech Republic is longer than eighteen hours.
- Contributions to Travel Expenses. If the employee has received a financial contribution from a conference organizer to his or her travel expenses (meals, lodgings, transportation), when an accounting is made by the employee, he or she must submit a document stating the amount of the contribution so provided. If the amount of the contribution is less than the amount to which the employee is entitled under applicable laws of the Czech Republic, the employee will be reimbursed for the difference.
- Superseded Regulations. This Provision supersedes Dean's Provision no. 5/2017, Organisation of Domestic and Foreign business Trips.
Attachments - https://fsv.cuni.cz/en/staff/forms:
- Travel Order
- Agreement for Interruption of a Business Trip – Article 3, paragraph 2
- Application for an Advance for a Business Trip Abroad – Article 3, paragraph 7
- Authorisation for Use of a Private Vehicle on a Business Trip – Article 4, paragraph 1
- Employer's Request for Use of a Private Motor Vehicle on a Business Trip – Article 4, paragraph 6 (Form available upon request to the EO FSV)
- Rules for Safe Driving – Article 4, paragraph 4
- Accounting for a Foreign or Domestic Business Trip
- Final Report
- Identification of Accounting Centres
PhDr. Alice Němcová Tejkalová, Ph.D.
Checked for accuracy:
Mgr. Tomáš Gec