Merge pull request #56 from stakater/policy-update

Travel policy

content/travel_policy.md

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+# Travel Policy
+
+== General Principles
+
+Business travel is an integral part of our operations and represents a significant portion of the costs we bill to our clients. This policy ensures that travel arrangements meet both company and client interests while maintaining reasonable standards for employee comfort and cost-effectiveness.
+
+== Basic Provisions
+
+=== Definition of Business Travel
+
+* A business trip starts and ends at either the regular workplace or residence
+
+* Travel between residence and regular workplace is not considered business travel
+
+* Business trips requiring overnight stays must include the period between 00:00-06:00
+
+=== Local Employee Definition
+
+* Local employees are defined as those permanently residing in Stockholm
+
+* Travel to the company office in Stockholm is not reimbursable
+
+== Daily Commuting Guidelines to Client Sites
+
+This section applies specifically to travel to and from client sites. Regular commuting to the employee's assigned company office is not covered by these guidelines.
+
+=== Transportation Priority
+
+. Public Transportation
+
+** Should be the first choice for client site visits when practical
+
+** Single-journey tickets for client site visits are reimbursable
+
+** Monthly transit cards are not reimbursable
+
+** Consider accessibility, time efficiency and cost
+
+** Discuss transport options for each client assignment with your manager
+
+. Personal Vehicle Usage
+
+* Requires prior approval from immediate manager
+
+* Approval based on assessment of:
+
+** Public transport availability and practicality
+
+** Time efficiency
+
+** Cost considerations
+
+** Client location and accessibility
+
+** Equipment transport needs
+
+When approved, the following compensation applies:
+
+==== Inner Zone (within 25 km radius from office):
+
+* Tax-free mileage compensation for actual distance travelled
+* Distance calculated as total journey minus regular commute distance
+* Applies only for travel to client sites
+
+==== Outer Zone (beyond 25 km radius from office):
+
+* Maximum compensation rate of SEK 26 per 10 km
+* Distance calculated as total journey minus regular commute distance
+* Applies only for travel to client sites
+
+=== Additional Vehicle-Related Expenses for Client Visits
+
+* Parking fees at client sites are reimbursable
+* Congestion tax for client site visits is reimbursable
+* Carpooling should be utilized when possible
+* All vehicle-related expenses must be included in initial approval request
+
+== Long-term Assignments and Daily Commuting
+
+=== Extended Client Assignments (30+ Calendar Days)
+
+* Applies to employees who daily commute to client locations
+* Work location must be at client premises
+* Different rules apply based on office location:
+
+==== Stockholm-based Employees
+
+* Inner Zone (within 25 km):
+
+** Tax-free mileage compensation only
+
+** Distance calculated as actual journey minus regular commute
+
+* Outer Zone (beyond 25 km):
+
+** Full mileage compensation (SEK 26 per 10 km)
+
+** Distance calculated as actual journey minus regular commute
+
+==== Other Office Locations
+
+* All zones (regardless of distance):
+
+** Tax-free mileage compensation only
+
+** Distance calculated as actual journey minus regular commute
+
+=== Per ´diem´ for Daily Commuting
+
+* No per ´diem´ allowance is paid for daily commuting regardless of distance
+* This applies to all employees regardless of office location
+
+== Travel Time Compensation
+
+=== Calculation Rules
+
+* Travel time compensation applies only before/after regular working hours
+* Must complete full working day (8 hours or equivalent to employment percentage)
+* No compensation for travel within 25 km radius of assigned office
+* Calculation method:
+
+. Measure total travel time to client site
+. Subtract normal commute time (home to office)
+. Remaining time is eligible for compensation
+
+== Business Travel with Overnight Stay
+
+=== Eligibility Criteria
+
+. Destination must be more than 50 km from both regular workplace and residence
+. Trip must include overnight stay
+
+=== Per ´diem´ Allowances
+
+* Full day: If departure before 12:00 or return after 19:00
+* Half day: If departure after 12:00 or return before 19:00
+* Rates follow current Swedish Tax Agency guidelines
+* Travel allowance of SEK 80 for full day, SEK 40 for half day (maximum 15 days)
+
+=== Extended Business Travel
+
+* After 3 months: Per ´diem´ reduced to 70% of standard rate
+* After 2 years: Per ´diem´ reduced to 50% of standard rate
+* Four-week minimum break required to reset period
+
+=== Accommodation
+
+* Reasonable hotel costs reimbursed with receipt
+* Hotel standard determined by employer in consultation with employee
+* Night allowance available if accommodation not provided/paid by employer
+
+=== Meal Taxation
+
+* Meals are considered a taxable benefit unless they are:
+
+** Classified as internal/external business representation
+
+** Included as a mandatory part of transport tickets
+
+* Course and conference meals:
+
+** Taxable when employer is not the organizer and meals are included in the fee
+
+** Not taxable when part of internal company events
+
+** Not taxable when part of external business representation
+
+== Transportation Guidelines
+
+=== Preferred Methods
+
+. Public Transport
+
+* Economy/second class as standard
+* Exceptions require manager approval
+
+. Personal Vehicle
+
+* SEK 26 per 10 km (combined tax-free and taxable portions)
+* Must follow Swedish Tax Agency current guidelines
+
+. Taxi
+
+* Limited to situations where public transport is unavailable/impractical
+
+== International Travel
+
+=== Authorization and Booking
+
+* All international travel must be pre-approved by immediate manager
+* Bookings should be made through company-approved travel agencies
+* Economy class is standard for flights under 6 hours
+* Business class may be approved for flights over 6 hours, subject to manager approval
+
+=== Per ´diem´ for International Travel
+
+* Rates follow Swedish Tax Agency's recommended amounts for each country
+* Full day allowance: Departure before 12:00 or return after 19:00
+* Half day allowance: Departure after 12:00 or return before 19:00
+* For travel spanning multiple countries in one day (06:00 - 24:00):
+
+** Per ´diem´ based on country where most time was spent
+
+** If majority of time spent in Sweden on arrival/departure day, Swedish domestic rates and rules apply
+
+** Time spent in each country is calculated using the local time of each location
+
+** Example: When traveling from Sweden to Spain with a connection in Germany, the country where most hours were spent between 06:00 - 24:00 determines the per ´diem´ rate
+
+=== Per ´diem´ Reduction
+
+* No per ´diem´ or travel allowance paid for internal/external courses with provided meals
+* Current deduction rates must follow Swedish Tax Agency guidelines
+* Employees are responsible for reporting provided meals in the company expense system
+
+==== Per ´diem´ Reductions for Provided Meals
+
+* Per ´diem´ is reduced when free meals are provided:
+
+** Breakfast: 15% reduction of daily allowance
+
+** Lunch: 35% reduction of daily allowance
+
+** Dinner: 35% reduction of daily allowance
+
+* Meals included in conference fees or business meetings are considered provided meals
+* Hotel breakfast is considered a provided meal when:
+
+** Included in the room rate
+
+** Cannot be deselected for a lower room rate
+
+** Part of a mandatory package
+
+==== Qualifying Meal Conditions
+
+* Meals must meet basic nutritional standards to qualify as provided meals
+* Light refreshments (coffee, snacks, appetizers) are not considered meals
+
+==== Documentation Requirements
+
+* Employee must report all provided meals in the company expense system
+* Specify which meals were provided and on which dates
+* Include documentation of conference/meeting agendas showing included meals
+* Hotel bills must clearly show if breakfast is included
+
+==== Special Circumstances
+
+* If dietary restrictions prevent eating provided meals, full per ´diem´ may be claimed with manager approval
+* In-flight meals on overnight flights do not reduce next day's per ´diem´
+* When multiple meals are provided in different countries, reduction based on the country where lunch is provided
+
+=== Transportation During International Travel
+
+* Public transport should be used when practical and safe
+* Taxi usage permitted when:
+
+** Public transport is unavailable or impractical
+
+** Safety concerns exist
+
+** Group travel makes it cost-effective
+
+* Car rental requires prior approval and should include:
+
+** Basic insurance coverage
+
+** GPS if needed for safety/navigation
+
+** Fuel policy:
+
+*** "Full-to-Full" policy preferred (car received with full tank and returned with full tank)
+
+*** Prepaid fuel options should be avoided unless specifically advantageous
+
+*** Refueling should be done near return location to avoid excessive charges
+
+*** Save all fuel receipts for expense reporting
+
+=== Accommodation
+
+* Standard business hotels recommended
+* Room standard should be reasonable and appropriate for the location
+* Extended stay (>1 week) may consider apartment-style accommodation
+* Booking through company-approved platforms preferred
+
+=== Special Considerations
+
+* Travel insurance is provided by company insurance policy
+* Healthcare coverage details should be confirmed before travel
+* Emergency contact procedures must be documented
+* Visa and passport requirements are employee responsibility
+
+=== Communication Expenses
+
+* Reasonable business call costs are covered
+* Company-approved mobile data plans should be arranged before travel
+* Personal calls limited to reasonable contact with family
+
+=== Extended International Assignments
+
+* Stays over 3 months: Per ´´diem´´ reduced to 70% of standard rate
+* Assignment break: Minimum 4 weeks to reset per ´´diem´´ rates
+* Local office policies may apply for assignments over 6 months
+
+=== Time Zone Considerations
+
+* Travel time calculations based on local time at each location
+* Rest period may be approved for significant time zone changes
+* Working hours should be adjusted to maintain reasonable schedule
+
+=== Safety and Security
+
+* Register travel with appropriate authorities if required
+* Follow company security guidelines for high-risk areas
+* Keep emergency contact information readily available
+* Maintain copies of important documents
+
+== Meal Compensation
+
+=== Provided Meals
+
+* Deductions from per ´diem´ or travel allowance apply when meals are provided by employer
+* Deduction rates follow current Swedish Tax Agency guidelines
+* No reduction shall be made for meals that are included in the fare for flights or trains
+
+== Company Events and Team Activities
+
+=== Social Events and Team Building
+
+* No travel compensation is provided for:
+
+** Team building activities
+
+** Social gatherings
+
+** Company celebrations
+
+** After work events
+
+** Holiday parties
+
+** Team lunches or dinners
+
+** Recreational activities
+
+** Company kick-offs
+
+** Any events primarily focused on social interaction
+
+=== Business Events vs Social Events
+
+* Regular business meetings and client work are covered by standard travel compensation rules
+* Events primarily focused on social interaction or team building are considered personal travel
+* If uncertain about the nature of an event, confirm with your manager beforehand
+
+=== Clarity Examples
+
+* Compensated: Client meeting in another city
+* Not Compensated: Company summer party
+* Compensated: Training at client site
+* Not Compensated: Internal team building workshop
+* Not Compensated: Office holiday celebration
+
+== Expense Reporting
+
+* All receipts and documentation must follow company procedures
+* Original receipts required for reimbursement
+* Claims must be submitted through designated expense reporting system