business expenses
- business expense disbursement
employees who work in an area removed from the place of employment for 8 hours or more are entitled to business expense reimbursement. "place of employment" encompasses 50 kilometers of the usual work location.
- expense breakdown
1) daily expenses: miscellaneous sundries such as food expenses which are concomitant with travel
2) lodging expenses: overnight fees such as lodging which are concomitant with travel
3) transportation expenses: fares for rail, plane, auto transportation incurred as a result of fulfilling the trip's purpose
4) communication expenses: communication expenses which facilitated fulfillment of the trip's purpose
5) preparation expenses (ì~ìë¶ëë¹): expenses such as passport or visa issuance fees or various presentation (ììí) or exhibition (ë°ëí) fees which facilitated fulfillment of the trip's purpose
- calculation according to the normal route and 구ë¶ê³ì°
1) Expenses are calculated according to the normal route. When it is acknowledged that, according to the work situation (ì©ë¬´ì~ í~í¸) or out of necessity, troubles would result from following the normal route, calculation is made according to the actual route.
2) in the case that the qualification level (ì격ë±ê¸) changes while away on business, from the date of the change forward the calculation of business expense will be calculated according to the new qualification level (ì격ë±ê¸).
- sickness during travel
1) in case of sickness during travel, disbursement is made according to the status of the employee at the date of sickness. Expenses will be reimbursed for sending one family member necessary for the patient's care.
2) The scope of responsibility of the company towards reimbursement of expenses for the person sent to care for the patient will made proportionate to í´ë¹ìì§ìì~ ì¶ì¥ì¬ë¹.
- standard for daily allowance (ì¼ë¹) disbursement
1) According to the destination, qualification level (ì격ë±ê¸), area of travel (in the case of foreign travel), and by referring to attachment #1, the disbursement for the the daily allowance will be calculated
2) full daily allowance is disbursed for the day of leaving and the day of return
3) on completion of the travel objective (ì¶ì¥ ì~íì ë§ì¹~ê³), on returning to place of origin from midnight that day, if the person reports to their normal work that day, then that person will only get 25% of their daily allowance [CONTRADICT #1?]
4) in case of a workshop business trip, the daily allowance is disbursed according to the following:
- if transportation, room and board are offered at the company the daily allowance will not be honored
[HOW CAN TRANSPORTATION BE OFFERED AT THE COMPANY?]
- if room and board is offered but transportation is not, or vice-versa (?? grammar), the individual's food allowance .. on the day of return and leaving ... allowance will be disbursed.
5) calculation for the number of days of travel for less than full days starting counting the hours from midnight, are counted as one full day
6) on changing the geographical area of work, allowance is made according to the higher of the daily allowance of the two areas
| 6. | basis of distribution for the lodging fee (ìTMë°ë¹)
|
| 1. | (translation same as (5)(1) above)
|
| 2. | on completion of the travel objective (ì¶ì¥ ì~íì ë§ì¹~ê³), on returning to place of origin from midnight that day, if the person reports to their normal work that day, then that person will only get 25% of the minimum daily allowance for board
|
| 3. | the actual amount paid for lodging minus supplemental expenses will not be reimbursable to the maximum extent allowed according to the reimbursement table for that area
|
| 4. | a boss or very important business client, in the name of company greeting OR in the case of accompaniment, if the company deems it acceptable, in excess of the lodging fee, in case of necessity, if company agrees that amount will be awarded.
|
| 5. | the count of the number of days reimbursable will be incremented by one if midnight is exceeded (on any given day)
|
| 6. | if a sleeping car is used, the lodging reimbursement is reduced by 30%
|
| 7. | standards for reimbursement of transportation fee and communication fee
|
| 1. | transportation fee and communication fees used for completion of the trip's purpose (ì¬í목ì) are reimbursed according to their actual amount, according to the qualification level (ì격ë±ê¸) of attachment #1.
|
| 2. | transportation fees incurred while on business trips uses public transportation as its guiding principle. However, in case of necessity when a company or personal car is used, is it required to get ì°¨ëê´ë¦¬ë¶ìì~ ì¬ì ì¹ì¸. In the case of air travle it is necessary to get ììë¶ìì¥ì~ ì¬ì ì¹ì¸.
|
8. domestic ... êµë´ì°ì~ìì~ ì¬ë¹
1) newly employed recruits' educational travel expenses (such as entry training or physical training)
(a) Expenses incurred from moving by newly employed recruits (ìê·ì²´ì©ì¬ì) .. at the time of training .. travel and food and lodging expenses are offered as a general rule by the company. However, on holidays and days off when the company does not offer them, 100% of the daily allowance and the actual lodging fee (2 people per room) will be reiumbursed.
(b) êµíµí¸ ë&hibar;¸ìê³µì êµíµë¹ë ífì§ì êµì¡ìì ííì¬ ìTMë³µì¼ ì¤ë¹ë¥¼ ì§ê¸íë¤.
2) the basic employee's educational travel expenses
Disbursements are made (ì¶ì¥ë¹ë¥¼ ì§ê¸í~ë¤) for educational travel outside the regular place of employment.
a) joint lodging during education: êµì¡ì ì´ëTMì¼ì~ daily allowance 100%, using the real lodging expense and the real transportation fee to and from the place is provided. Furthermore, in cases where all transportation, lodging and food expenses are offered at the company travel expenses are not offered. (The daily allowance on the day of departure and return is not offered.)
b)
return to top
