GOVERNMENT OF THE REPUBLIC OF ARMENIA

DECSION

No 1460-N of 13 December 2018

ON ESTABLISHING THE MINIMUM AND THE MAXIMUM AMOUNT OF COMPENSATION OF ADDITIONAL EXPENSES INCURRED BY EMPLOYEES WHILE WORKING IN THE FIELD OR ENGAGED IN TRANSPORTATION (MOBILITY) WORKS AND THE PROCEDURE FOR THE PAYMENT THEREOF, MAKING A SUPPLEMENT TO DECISION OF THE GOVERNMENT OF THE REPUBLIC OF ARMENIA No 2335-N OF 29 DECEMBER 2005 AND MAKING A SUPPLEMENT AND AN AMENDMENT TO DECISION No 711-N OF 8 JUNE 2017

Based on the requirement of paragraph 2 of Article 205 of the Labour Code of the Republic of Armenia, as well as the requirements of parts 1 and 3 of Article 33 of Law of the Republic of Armenia "On the regulatory legal acts", part 2 of Article 209 of the Labour Code of the Republic of Armenia and part 2 of Article 111 of the Tax Code of the Republic of Armenia, the Government of the Republic of Armenia decides:

1. To establish:

(1) that the minimum amount of compensation of additional expenses incurred by employees while working in the field or engaged in transportation (mobility) works shall comply with the amount of per diem allowance for the employees seconded in the territory of the Republic of Armenia or to the Republic of Artsakh, indicated in Annex No 2 of Decision of the Government of the Republic of Armenia No 2335-N of 29 December 2005, and where transportation (mobility) works are carried out outside the territory of the Republic of Armenia (except for the Republic of Artsakh), the minimum amount of compensation of additional expenses incurred by employees shall comply with the amount of per diem allowance for the employees seconded to foreign states, indicated in the list published as prescribed by the procedure prescribed by point 7.1 of Annex No 1 of Decision of the Government of the Republic of Armenia No 2335-N of 29 December 2005. Where financed from the State Budget and community budgets it shall be deemed to be the maximum amount as well;

(2) the procedure for the payment of compensation of additional expenses incurred by employees while working in the field or engaged in transportation (mobility) works in accordance with the Annex;

(3) that where the employer does not provide means of transport, a camping tent or a place to spend the night free of charge to the employees departing for works in the field or transportation (mobility) works (also in case of being financed from the State Budget and community budgets), transport and overnight stay expenses incurred by the employee shall also be compensated under the procedure and in the amounts approved by Decision of the Government of the Republic of Armenia No 2335-N of 29 December 2005.

(point 1 amended by No 439-N of 7 April 2022)

2. To supplement point 7 of Annex No 1 of Decision of the Government of the Republic of Armenia No 2335-N of 29 December 2005 " On approving the minimum and the maximum amounts of payments made for compensating the expenses of secondments of employees having departed for secondment and the procedures for and amounts of the payment of financial compensation for the transport expenses for servicemen of the system of the Ministry of Defence of the Republic of Armenia seconded to foreign states for study or service and the family members thereof, the diplomats departing to the authority of diplomatic service operating in a foreign state and the family members thereof for departing from the Republic of Armenia to a foreign state or returning from a foreign state to the Republic of Armenia, as well as for lease of a residential area in a foreign state" with a new paragraph which reads as follows:

"Where according to the individual legal act of the employer, the employee travels to more than one country (city) within a day, per diem allowance shall be paid in the amount of per diem allowance of the country (city) that is more".

3. Subpoint 3 of point 1 of Decision of the Government of the Republic of Armenia No 711-N of 8 June 2017 "On establishing the amounts of per diem allowance deduced from the net income without substantiating documents, as well as those of compensation provided in case of working in the field or being engaged in transportation (mobility) works" shall be read as follows:

"(3) expenses (except for transport and overnight stay expenses) incurred by employees while working in the field or engaged in transportation (mobility) works in the territory of the Republic of Armenia and the Republic of Artsakh — in the amount not exceeding AMD 12 thousand for each calendar day of working in the field or engaged in transportation (mobility) works, where transportation (mobility) works are carried out outside the territory of the Republic of Armenia (except for the Republic of Artsakh) — in the amount not exceeding AMD 30 thousand for each calendar day of being engaged in transportation (mobility) works, and where an amount of expenses of per diem allowance is prescribed by Annex No 2 of Decision of the Government of the Republic of Armenia No 2335-N of 29 December 2005 — in the amount not exceeding that one. Moreover, where the employee travels to more than one country (city) within a day, the deduction shall be made in the amount of the per diem allowance of the country (city) that is more.

4. This Decision shall enter into force on the tenth day following the official promulgation.

PROCEDURE

FOR THE PAYMENT OF COMPENSATION OF ADDITIONAL EXPENSES INCURRED BY EMPLOYEES WHILE WORKING IN THE FIELD OR ENGAGED IN TRANSPORTATION (MOBILITY) WORKS

1. This Procedure shall regulate relations pertaining to the payment of compensation (hereinafter referred to as "compensation") of additional expenses incurred by employees while working in the field or engaged in transportation (mobility) works.

2. Within the meaning of this Procedure:

(1) works carried out in the field shall be deemed the certain geological exploration or seismological, or topographic and geodetic, or design and exploration works, or works aimed at eliminating the emergency situations and monitoring works, or archaeological, or hygienic, or epidemiological, or animal parasitic, or entomological, or agricultural works, or works of environmental survey, or professional study and research of the condition of immovable monuments of history or culture, or archaeological excavations, or scientific campaigns carried out in the territory of the Republic of Armenia outside the main workplace for a period of up to six months, as well as other works, where they are carried out in conditions not suitable for workplace and household, are temporarily located outside residential areas;

(2) transportation (mobility) works shall be deemed the energy or communication or road construction or drinking or irrigation water system maintenance works carried out with frequent redistribution of workplaces of employees outside the main place of work in the territory of the Republic of Armenia, as well as automobile or railway transport maintenance works permanently carried out on the road in the territory of the Republic of Armenia and outside the territory of the Republic of Armenia, the duration whereof exceeds 12 hours, and the calendar day, during which the employee has departed from the main workplace, changes.

3. The employees shall depart for works in the field or transportation (mobility) works pursuant to the individual legal act adopted by the employer.

4. In the case of working in the field or being engaged in transportation (mobility) works, the amount of compensation shall be paid to the employees engaged in works defined in point 2 of this Procedure to compensate the additional expenses incurred by the employee for implementing tasks envisaged by the work plan confirmed by the employer.

5. The amount of compensation shall be paid at least a day before departing for works in the field or transportation (mobility) works, for all calendar days starting from the day of departing to returning to the main place of work.

6. Where according to the individual legal act of the employer, the employee engaged in transportation (mobility) works travels to more than one country (city) within a day, the amount of compensation shall be paid in the amount of per diem allowance of the country (city) that is more.

7. Calculations of the compensation paid to employees in case of being engaged in transportation (mobility) works outside the territory of the Republic of Armenia (except for the Republic of Artsakh) shall be done on the day of adoption of the individual legal act on departing for transportation (mobility) works adopted by the employer, and the final settlement — within ten working days after returning from transportation (mobility) works to the main place of work under the procedure prescribed by Decision of the Government of the Republic of Armenia No 2335-N of 29 December 2005.

8. In case of temporary incapacity of the employee that departed for works in the field or transportation (mobility) works shall — in compliance with the individual legal act adopted by the employer— be recalled from works in the field and transportation (mobility) works, and the employee shall be paid a temporary incapacity benefit on general terms.

9. Where the employee has been recalled as prescribed in case of temporary incapacity for works in the field or transportation (mobility) works, as well as in other cases, the amount of compensation for additional expenses paid for the days not worked shall be proportionally charged back within five working days after returning to the main place of work.

Published on a joint site 06.06.2024.