Rule of application. Exceptional extra costs shall particularly be taken into account in advance when issuing the travel order.
Rule of application. In respect of the concept of an official journey it shall be taken into account that when the person con- cerned departs on a new official journey that journey also implies the start of a new travel day. There- fore, no time considered compensated remains after the end of an official journey that should be taken into account in the expenses of the new official journey.
Rule of application. (A) If the Safe Harbor CODA option in the Adoption Agreement is selected, the provisions of this Section 3.14 shall apply for the Plan Year and any provisions relating to the ADP Test described in Code Section 401(k)(3) (and Plan Section 3.4.2(B)) or the ACP Test described in Code Section 401(m)(2) (and Plan Section 3.5) shall not apply.
Rule of application. The person’s position, salary, or any other similar base shall not be relevant for the grounds on which compensation for travel expenses is paid. In the choice of travelling mode not only the direct costs of the journey shall be taken into account, but also other circumstances that have an impact on total expenses, such as the effect of the journey on the use of working hours. All factors that are relevant for the duration of the journey, the travelling mode and expenses should be set out on the travel order form when the request of a travel order is submitted. In addition to savings of working time, important savings of leisure time may also be taken into account when the comparison is made. If such supplementary and extended travel time not required by the travel programme is included for the purpose of saving total costs, (in respect of journeys abroad for example the financial advantage of a charter journey), such travel time shall be compensated only provided that a provision to this effect is included in the travel order. A precondition for including supplementary and extended travel time in the travel order shall always be that considerable savings of total travel expenses can be achieved, that the extension of the official journey is reasonable in relation to the achieved savings and that the journey as a whole is made in the least expensive way from the government agency’s point of view. Compensation for official journeys shall not be paid to an amount higher than the rate applicable when the journey is made in a way least expensive for the government agency concerned. For example, com- pensation for using the traveller’s own car shall only be paid according to the costs of public transport, if such transport is less expensive. In order to calculate the costs of public transport general rates (for example the rate of a single ticket or that of Matkahuolto) may be used if no other sufficient information has been provided. Certain airlines and companies providing accommodation services market their products by offering their customers journeys or accommodation free of charge. The employer shall be entitled to this ad- vantage in respect of official journeys paid by the government agency; any free air tickets or hotel ac- commodation shall be used in connection with official journeys.
Rule of application. The relevant government agency may give more specific instructions concerning the use of taxi and chartered or of leasing vehicles. Public servants and employees on a long-term official journey in Finland shall be entitled to compensa- tion for transportation expenses for one fortnightly visit to their home by using the cheapest mode of travel. The person concerned shall not be entitled to compensation for any other travel expenses for the home journey, for example no daily allowance shall be paid.
Rule of application. The precondition for paying daily allowance is that an official journey meets the requirements concern- ing both the length and duration of the journey. The length of the journey shall be calculated on the basis of the shortest route generally available at the time of the official journey. An official journey can commence either at a residence or at the workplace and consequently it can end either at a residence or at the workplace. Notwithstanding the main rule that the length of an official journey shall be more than 15 kilometres from the person’s workplace or residence, daily allowance shall not be paid if the distance from the place of departure to the place for carrying out the work is for example 16 kilometres, but the length of the return journey to the workplace or residence is only 10 kilometres. Daily allowance on the basis of the length of an official journey shall only be paid provided that both the outbound and the return journeys to the place for carrying out the work, or to the farthest destination of an official journey, exceed 15 kilometres. The start on and the return from an official journey shall be made on the basis of the most appropriate location for carrying out the duty that is the purpose of the journey.
Rule of application. The primary purpose of travel time allowance is compensation for loss of income because the person concerned is not paid any salary because of the journey. The maximum compensated time shall be what is required for the person concerned to receive his or her salary for regular daily working hours. If the person concerned works during a working day, besides being on journey, travel time allowance shall be paid only in respect of the difference between on the one hand those travelling hours that constitute working hours according to working time arrangements and on the other hand the time of actual work. Section 4, paragraph 3 of the Working Hours Act (605/1996) stipulates that travel time shall not count as working hours.
Rule of application. If the Primary Employer has elected the Qualified Automatic Contribution Arrangement option in the Adoption Agreement, the provisions of this Section 3.19 shall apply for the Plan Year of reference and any provisions relating to the ADP Test described in Code Section 401(k)(3) or the ACP Test described in Code Section 401(m)(2) shall not apply.
Rule of application. A travel expense form and receipts can be in electronic form.
Rule of application. The primary purpose of travel time allowance is compensation for loss of income because the person concerned is not paid any salary because of the journey. The maximum compensated time shall be what is required for the person concerned to receive his or her salary for regular daily working hours. If the person concerned works during a working day, besides being on journey, travel time allowance shall be paid only in respect of the difference between on the one hand those travelling hours that constitute working hours according to working time arrangements and on the other hand the time of actual work. Section 3, paragraph 2 of the Working Hours Act (872/2019) stipulates that travel time shall not count as working hours. Article 18, paragraph 2 of the Collective Agreement provides that in respect of official journeys on Sundays, holidays and on other days off work according to the working time arrangements for the person concerned, travel time allowance shall be paid to an amount equal to what is paid for the employee’s ordinary working time, however for not more than eight hours and in accordance with the employee’s single hourly salary. Travel time allowance shall not be paid for more than actual travel time. Travel time allowance shall not be paid for weekly days off, or when the person concerned has a rest for other reasons. Stop-over time during an official journey, for example at intermediate stations, shall count as travel time. In respect of Sundays or other holidays, a day shall be defined as the time from the beginning of a working day until its end, irrespective of how increased salary for Sunday work shall be paid. It is not possible, by means of general provisions, to determine which persons are in such a posi- tion referred to in paragraph 3 of article 18 that the agreement concerning travel time allowance shall not apply. In individual cases the nature of the person’s work, his or her position in the organization, how his or her salary base has been determined and other relevant circumstances shall be taken into account.
