As a general rule, travel invoices are registered in ESS.
Employees who get grants to travel abroad for over a month (research related)
All documented additional expenses are paid out without any deductions or as a duty on grants.
The grant can cover the current tax-free part of the rate for the subsistence allowance, but the tax authorities have stated that they do not approve of this as the sole / the largest expense related to the grant. Coverage of cost shall be used in exceptional cases.
The grant will cover the additional expenses during the stay.
- Advance on payment
- Settlement on payment
- Procedure for travelling aboard for over a month
Foreign scientists or students who receive a scholarship during their stay at UiA for shorter periods
All documented additional expenses can be paid out without any deductions.
If there is an accommodation in a hotel, subsistence allowance can be paid out.
If there is a private accommodation, overnight allowance and current tax- free part of the rate for the allowance can be paid. Payment is done via a travel bill.
Small grants to cover the additional expenses with individual activities
The main rule is that the payout should be documented, otherwise should be taxable. The size of the payment should be considered with every case. With a small payment (without an exact limit), the grant can be paid without a deduction given that the budget is presented before the payment, it can be then charged as an additional expense.
Students who get grants associated with taking a course aboard (often a PhD from abroad)
Basically, the grant is subjected to tax but all the documented additional expensed can be paid without deductions. Grant can cover the applied tax-free part for cost- compensation, but the tax authority states that they do not consider this as the only/the largest expense in association with the grant. Coverage of cost shall be used in exceptional cases. The scholarship will cover the additional expenses during the stay. The budget must be presented before the payment, then the grant can be settled against the receipts afterwards.
With a small payment (without an exact limit), the grant can be paid without a deduction given that the budget is presented before the payment, it can then be charged as an additional expense. In additional expenses, the following come under it: house rent (one must move here), travel fee, school materials.
The grant can cover the current tax-free part of the rate for the subsistence allowance, but the tax authorities have stated that they do not approve this as the sole /the largest expense related to the grant. Coverage of cost shall be used in exceptional cases.
The grant will cover the additional expenses during the stay.