Guide for employers in respect of foreign travel
Guide for employers in respect of foreign travel
Guide for employers in respect of foreign travel
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EFFECTIVE DATE2010.03.011 SUBSISTENCE ALLOWANCE – FOREIGN TRAVEL1.1 LIST OF DAILY MAXIMUM AMOUNT PER COUNTRY WHICH IS DEEMED TOBEEN EXPENDEDCountryCurrencyMaximum deemed expendedamountAlbania Euro 97Algeria Euro 161Angola US $ 312Antigua and Barbuda US $ 220Argent<strong>in</strong>a US $ 98Armenia US $ 279Austria Euro 108Australia Australian $ 175Azerbaijani US $ 145Bahamas US $ 191Bahra<strong>in</strong> B D<strong>in</strong>ars 36Bangladesh US $ 79Barbados US $ 202Belarus Euro 62Belgium Euro 124Belize US $ 152Ben<strong>in</strong> Euro 89Bolivia US $ 61Bosnia-Herzegov<strong>in</strong>a Euro 112Botswana Pula 799Brazil US $ 133Brunei Darussalam US $ 88Bulgaria Euro 89Burk<strong>in</strong>a Faso Euro 100Burundi US $ 138Cambodia US $ 90Cameroon Euro 100Canada Canadian $ 156Cape Verde Islands Euro 100Central African Republic Euro 96Chad Euro 121Chile US $ 105Ch<strong>in</strong>a (PR <strong>of</strong>) US $ 157Colombia US $ 94Comoro Island Euro 85Cook Islands New Zealand $ 391Cote D'Ivoire Euro 124SUBSISTANCE ALLOWANCE – FOREIGNTRAVEL (2011 TAX YEAR)AS-PAYE-05-G3-A2Revision: 0 Page 1 <strong>of</strong> 5
EFFECTIVE DATE2010.03.01Maximum deemed expendedCountryCurrencyamountCosta Rica US $ 62Croatia Euro 111Cuba US $ 123Cyprus Euro 116Czech Republic Euro 95Democratic Republic <strong>of</strong> Congo US $ 221Denmark Euro 185Djibouti US $ 99Dom<strong>in</strong>ican Republic US $ 99Ecuador US $ 100Egypt US $ 90El Salvador US $ 80Equatorial Gu<strong>in</strong>ea Euro 130Eritrea US $ 106Estonia Euro 96Ethiopia US $ 65Fiji US $ 100F<strong>in</strong>land Euro 145France Euro 217Gabon Euro 228Gambia Euro 105Georgia US $ 261Germany Euro 107Ghana Euro 110Greece Euro 114Grenada US $ 151Guatemala US $ 85Gu<strong>in</strong>ea Euro 78Gu<strong>in</strong>ea Bissau Euro 59Guyana US $ 118Haiti US $ 109Honduras US $ 67Hong Kong Hong Kong $ 1 000Hungary Euro 94Iceland ISK 42 428India US $ 133Indonesia US $ 86Iran US $ 67Iraq US $ 125Ireland Euro 240Israel US $ 122SUBSISTANCE ALLOWANCE – FOREIGNTRAVEL (2011 TAX YEAR)AS-PAYE-05-G3-A2Revision: 0 Page 2 <strong>of</strong> 5
EFFECTIVE DATE2010.03.01CountryCurrencyMaximum deemed expendedamountItaly Euro 120Jamaica US $ 151Japan Yen 18 363Jordan US $ 128Kazakhstan US $ 103Kenya US $ 102Kiribati Australian $ 233Korea US $ 144Kuwait (State <strong>of</strong>) US $ 152Kyrgyzstan US $ 172Laos US $ 100Latvia US $ 140Lebanon US $ 120Lesotho Rand 750Liberia US $ 97Libya US $ 111Lithuania Euro 154Macau Hong Kong $ 1 196Macedonia (Former Yugoslav) Euro 100Madagascar Euro 107Madeira Euro 290Malawi Malawi Kwacha 21 699Malaysia R<strong>in</strong>ggit 308Maldives US $ 202Mali Euro 180Malta Euro 132Marshall Islands US $ 255Mauritania Euro 178Mauritius US $ 187Mexico US $ 86Moldova US $ 165Mongolia US $ 69Montenegro Euro 109Morocco US $ 106Mozambique US $ 109Myanmar (Burma) US $ 74Namibia Rand 660Nauru Australian $ 278Nepal US $ 64Netherlands Euro 127New Zealand New Zealand $ 160SUBSISTANCE ALLOWANCE – FOREIGNTRAVEL (2011 TAX YEAR)AS-PAYE-05-G3-A2Revision: 0 Page 3 <strong>of</strong> 5
EFFECTIVE DATE2010.03.01Maximum deemed expendedCountryCurrencyamountNicaragua US $ 65Niger Euro 99Nigeria US $ 121Niue New Zealand $ 252Norway NOK 1 700Oman Rials Omani 59Pakistan US $ 53Palau US $ 252Panama US $ 108Papua New Gu<strong>in</strong>ea K<strong>in</strong>a 285Paraguay US $ 70Peru US $ 111Philipp<strong>in</strong>es US $ 105Poland Euro 97Portugal Euro 113Qatar Qatar Riyals 569Republic <strong>of</strong> Congo Euro 149Reunion Euro 164Romania Euro 89Russia Euro 166Rwanda US $ 119Samoa Tala 243Sao Tome Euro 86Saudi Arabia Saudi Riyal 431Senegal Euro 219Serbia Euro 95Seychelles Euro 275Sierra Leone US $ 90S<strong>in</strong>gapore S<strong>in</strong>gapore $ 195Slovakia Euro 81Slovenia Euro 80Solomon Islands Sol Islands $ 811Spa<strong>in</strong> Euro 114Sri Lanka US $ 74St. Kitts & Nevis US $ 227St. Lucia US $ 215St. V<strong>in</strong>cent & The Grenad<strong>in</strong>es US $ 187Sudan US $ 121Sur<strong>in</strong>ame US $ 107Swaziland Rand 411Sweden Swedish Krona 1 255SUBSISTANCE ALLOWANCE – FOREIGNTRAVEL (2011 TAX YEAR)AS-PAYE-05-G3-A2Revision: 0 Page 4 <strong>of</strong> 5
EFFECTIVE DATE2010.03.01CountryCurrencyMaximum deemed expendedamountSwitzerland S Franc 191Syria US $ 83Taiwan New Taiwan $ 3 769Tajikistan US $ 97Tanzania US $ 85Thailand Thai Baht 3 485Togo Euro 78Tonga Pa'anga 174Tr<strong>in</strong>idad & Tobago US $ 213Tunisia Tunisian D<strong>in</strong>ar 118Turkey US $ 121Turkmenistan US $ 125Tuvalu Australian $ 339Uganda US $ 96Ukra<strong>in</strong>e Euro 131United Arab Emirates Dirhams 410United K<strong>in</strong>gdom B Pounds 120Uruguay US $ 121USA US $ 157Uzbekistan Euro 117Vanuatu US $ 131Venezuela US $ 117Vietnam US $ 92Yemen US $ 94Zambia US $ 119Zimbabwe US $ 110Other countries not listed US$ 2152 QUALITY RECORDS• Completed <strong>for</strong>ms as listed below —NumberIRP 5 / IT 3(a)TitleEmployees' tax certificate.3 DOCUMENT MANAGEMENTDesignationBus<strong>in</strong>ess Owner:Policy Owner:Author:Detail <strong>of</strong> change fromprevious revision:Template number andrevision:Name / DivisionGE: Enterprise Bus<strong>in</strong>ess EnablementGE: Enterprise Bus<strong>in</strong>ess EnablementCathy RossouwInitial ReleasePOL-TM-11 - Rev 4SUBSISTANCE ALLOWANCE – FOREIGNTRAVEL (2011 TAX YEAR)AS-PAYE-05-G3-A2Revision: 0 Page 5 <strong>of</strong> 5
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