The policy is established based on government travel regulations and tax rules. Deviating from these may result in illegal agreements and/or tax liabilities for the employee. Any such deviations from this policy must be agreed upon with the University Director.
As a general rule, travel to and from work is to be covered by the employee themselves. According to government regulations, UiA is not permitted to make individual agreements concerning commuting. Such agreements are only allowed if an employee is required to change their workplace, cf. Særavtale om økonomiske vilkår ved endret tjenestested (special agreement on financial conditions when changing place of employment), or in cases of downsizing or relocation of a government entity cf. Særavtale om bruk av virkemidler ved omstillinger i staten (special agreement on the use of measures during government restructuring).
For recruitment purposes, it may in some cases be desirable to cover travel to/from work, as well as potential accommodation costs during the performance of work. To accommodate this need, UiA as an employer may agree to cover travel expenses in the following cases:
- Employees who work at UiA 10 days or fewer during a calendar year will have their travel to UiA classified as tax-exempt business travel/professional travel.
- Day trips (travel between one's own home and UiA without overnight stay) are taxable business trips. Coverage for such day trips is relevant only for employees in II positions who do not reside near our campuses.
- Employees who have a contractually agreed permanent place of work (see section below for a more detailed description) in their own homes can have their trips classified as tax-exempt business travel/professional travel.
The coverage of travel as described above is not an automatic entitlement for individual employees. Any such coverage must be separately agreed upon in writing with a manager (with budget allocation authority).
Details on permanent place of work
A permanent place of work is the location where an employee normally performs their work. What constitutes a permanent place of work must be assessed specifically for each employment relationship. Particular emphasis is placed on whether work at the location occurs regularly and with a certain frequency. If an employee works at several locations within the same employment relationship, only the place where they have worked the most each calendar month is considered their permanent place of work. If an employee performs their work at another location for 14 consecutive days, this will also be considered a permanent place of work during that period.
Adopted by the University Director on 10 March 2025.