Napidíj

Napidíj is a Hungarian term that translates to "daily allowance" or "per diem." It refers to a payment made to cover the expenses incurred by an individual while traveling for work or official duties. This allowance is typically intended to reimburse the cost of meals, accommodation, and other incidental expenses that cannot be reimbursed directly. The specific amount of napidíj can vary depending on factors such as the destination, the duration of the trip, and the policies of the employing organization or government.

In Hungary, napidíj is a common practice for both public sector employees and those in the private sector. For civil servants, the rules and amounts are often regulated by government decrees, ensuring a standardized approach. For private companies, the determination of napidíj is generally left to internal company policy, though it often aligns with general market practices. The purpose of napidíj is to provide a reasonable estimate of the costs a traveler might incur, simplifying expense reporting and ensuring that employees are not out-of-pocket for necessary expenditures during their work-related travel. It is generally not considered taxable income if it falls within legally defined limits and is used for its intended purpose.