OTApäevitused

OTApäevitused refers to the daily allowances or per diems provided to employees in Estonia when they are sent on business trips. These allowances are intended to cover the costs of meals and other incidental expenses incurred during the trip. The amount of OTApäevitused is regulated by Estonian law and is set annually by the Minister of Finance.

The purpose of OTApäevitused is to compensate employees for expenses that are not covered by the employer, such as meals when a canteen is not available or when the employee is traveling outside of their usual working hours. The daily allowance is generally tax-exempt up to a certain limit. If the employer provides meals directly, the daily allowance may be reduced or not paid at all.

There are specific rules regarding when OTApäevitused are applicable. Typically, they are granted for business trips that last at least one full calendar day. The allowance is usually paid per day of the business trip, regardless of the actual expenses incurred by the employee, within the legal limits. Employers must document business trips to justify the payment of these allowances.

The exact amount of OTApäevitused can vary, and it is crucial for both employers and employees to stay updated on the current regulations. The Estonian Tax and Customs Board provides detailed information and guidelines on the calculation and taxation of OTApäevitused. This system aims to ensure fair compensation for employees undertaking work-related travel.