Representasjonsgodtgjørelse

Representasjonsgodtgjørelse refers to a form of compensation or reimbursement provided by an employer, organization, or public body to cover costs incurred when representing the entity in business or official contexts. The purpose is to enable interactions with clients, partners, or other stakeholders and to promote the interests of the organization. Costs typically included are meals and refreshments during meetings, receptions, entertainment of guests, travel expenses related to representation, accommodation when necessary, and related small gifts. The allowance is intended for costs that arise from legitimate representational activity and not for private expenses.

Payment methods vary. It can be given as a fixed lump sum (flat rate) or as reimbursement of actual costs on submission of receipts. It is generally distinct from the employee's ordinary salary and is subject to organizational policy and accounting rules.

Tax and accounting treatment depends on jurisdiction. In many systems, representasjonsgodtgjørelse paid by an employer is treated as a taxable benefit for the recipient, while the payer may be able to deduct the costs as business expenses if properly documented and within regulatory limits. Policies defining permissible amounts, documentation requirements, and reporting obligations are common.

Regulatory context can include national tax rules, labor law, and internal governance rules. Public bodies and large private organizations may publish guidelines with maximum per-diems or expense categories and restrictions on entertainment.

This term is primarily used in Norwegian-language contexts and similar Nordic settings, but its general concept exists in many countries under various names.