REIMBURSEMENTS

Overview of non-taxable amounts of reimbursements, grants and awards

REIMBURSEMENTS

  • Travel costs on business trips – in the amount of actual expenditures
  • Accommodation costs on business trips – in the amount of actual expenditures
  • Commuting costs – in the amount of actual expenditures, based on costs of monthly or single ticket, or up to the actual price of monthly or single ticket
  • Use of private car for business purposes – 2.00 HRK per kilometer

PER-DIEM ALLOWANCES, FIELD ALLOWANCE AND SEPARATE LIFE REMUNERATION 

  • Per-diem allowance in Croatia (up to 8 hours – none, 8-12 hours – ½ of the allowance, above 12 hours – full allowance; for distances above 30 km) – 200.00 HRK per day
  • Field allowance in Croatia (the remote workplace must be at least 30 km from company's headquarters and employee's place of residence) – 200.00 HRK per day
  • Maritime allowance – 250.00 HRK per day
  • Separate life remuneration – 1,750.00 HRK per month
  • PER-DIEM allowaces abroad

SEVERANCE PAY AND GIFTS

  • Severance pay (for retirement) – 8,000.00 HRK
  • Child gift, for up to 15 years old children – 600.00 HRK per year
  • A gift to an employee in kind – 600.00 HRK per year, VAT included
  • Occasional prizes (Christmas, Easter, paid vacations) – total 3,000.00 per year
  • Cash prizes for work achievements and other forms of employees' awards (additional salary, supplement to the monthly salary and the similar) – up to 5,000.00 HRK per year
  • Lump-sum cash benefits to cover employee's lunch costs – up to 5,000.00 HRK per year (spending does not need to be documented)
  • Severance pay according to Labor Law – up 8,000.00 HRK for each full year of employment with the employer