Expenses rates for employees travelling outside the UK

You can reimburse subsistence to employees by making a scale rate payment using the rates below.

These rates are the maximum tax and NICs free amounts that can be paid by employers who choose to use the system. An employer can pay less than these rates if it wants to do so. If a higher payment over the published rate should be subject to tax and NIC’s and you need to inform this to your payroll team to process on the P11D submission.

Please find the country using the following links:

Countries A to C

Countries D to F

Countries G to I

Countries J to L

Countries M to O

Countries P to R

Countries S to U

Countries V to Z