Payment of daily allowances and other mission expenses

If workers incur additional expenses (transportation, travelling, accommodation, etc.) during a mission, employers must compensate them.
If a mission lasts longer than one work day (shift) or if a worker is posted abroad, workers must be paid daily allowances as provided for in ‘The list of maximum daily allowance amounts’ and ‘The description of the procedure for payment of daily allowances’ approved by Resolution No 526 ‘On the payment of daily allowances and other mission expenses’ of 29 April 2004 of the Government of the Republic of Lithuania.
Daily allowances shall be calculated based on the approved maximum daily allowances, or lower daily allowances if specific lower allowances, differentiated according to objective criteria, are provided for in the collective agreement, and if there is none - in the local legislation. The daily allowances provided for in the collective agreement or the local legislation may not be less than 50% of the maximum daily allowances approved by the Government of the Republic of Lithuania.

If workers are sent on a mission in the Republic of Lithuania for more than one work day or sent abroad, they shall be paid expenses for the mission:

• A daily allowance based on ‘The list of maximum daily allowance amounts’ and ‘The description of the procedure for payment of daily allowance’. The daily allowance rate within the Republic of Lithuania is EUR 28/calendar day.
• Accommodation expenses. The maximum accommodation rate within the Republic of Lithuania is EUR 145/day.
• Transportation expenses and other mission expenses (e.g. car parking fees at the location of the mission, local fees, event registration fees or event ticket expenses, etc.).

When going on a mission abroad, the daily allowance for the day of the mission when the worker leaves the Republic of Lithuania shall be calculated based on the rate for the destination country.
When returning from a mission abroad, the daily allowance for the day of the mission when the worker comes back to the Republic of Lithuania shall be calculated based on the rate for the country of origin.
When the mission is in a few countries, the daily allowance for days actually spent in a specific country shall be calculated based on rates for that country.
If a few countries are visited on a mission in one day, the daily allowance for that day of the mission shall be calculated as an average of rates for those countries.
Workers going on a mission and paid daily allowances or other cash payments by an event organiser not exceeding a rate established in that country shall be paid a daily allowance which, together with daily allowance or other cash payments paid by the event organiser, shall not exceed the rate established for that country; and when meal expenses are provided, at the decision of the head of the company or authorised person, daily allowances may be paid up to 100% of the rate established for that country.
Unless a collective agreement, employment contract, and/or legislation of the state or municipal authority or institution provides otherwise, an advance of at least 50% of the daily allowances for the entire mission must be paid to workers no later than the last work day before the start of the mission. The daily allowances shall be recalculated after the posted worker returns from the mission and the unpaid balance for daily allowances shall be paid by the end of the salary period.