Artikel 4.19

1. Subsistence costs are costs necessarily incurred by an employee for meals, accommodation and minor expenses during an official trip or a trip for the purposes of training.
2. Subsistence costs are reimbursed on the basis of the lists of rates for subsistence costs that apply to Dutch civil servants in:
– appendix 7 List of rates for subsistence costs on official trips abroad (‘Tarieflijst verblijfkosten buitenlandse dienstreizen’) of the collective labour agreement for central government (CAO Rijk) for stays outside the Netherlands; and
– part 10.2 Official trips in the Netherlands of the collective labour agreement for central government (CAO Rijk) for stays within the Netherlands.
3. The allowance for subsistence costs comprises:
a. an hourly component: an allowance for minor expenses equal to 1.5% of the amount for other costs specified in the list of rates for each hour of travel;
b. an accommodation component: reimbursement of the actual costs of accommodation up to the maximum amount per night specified in the list of rates. If no supporting document can be submitted to demonstrate that accommodation costs were incurred at an establishment intended for the purpose, an amount of € 11.34 will be reimbursed for each night’s accommodation up to a maximum of four nights per trip;
c. a breakfast component: an allowance for breakfast equal to 12% of the amount for other costs specified in the list of rates for each period between 06.00 to 08.00 during the trip;
d. a lunch component: an allowance for lunch equal to 20% of the amount for other costs specified in list of rates for each period between 12.00 and 14.00 during the trip;
e. a dinner component: an allowance for dinner equal to 32% of the amount for other costs specified in the list of rates for each period between 18.00 and 21.00 during the official trip.
4. The meal allowances may only be claimed if costs were incurred for meals at an establishment intended for that purpose.
5. If a supporting document is submitted for the costs of accommodation and breakfast that does not show which part of the costs were for accommodation and which part for breakfast, the costs shown on the document will be reimbursed as long as they do not exceed the sum of the accommodation component and the breakfast component.
6. There is no entitlement to reimbursement of subsistence costs:
a. for travel of less than four hours' duration;
b. for the air travel portion of a journey, with the exception of costs necessarily and demonstrably incurred for meals on board;
c. for a visit home as referred to in article 4.16, paragraph 3, with the exception of the parts of the journey that relate to travel between the places of temporary stay and permanent residence.
7. The employer may grant a lower allowance for subsistence costs than under the rules referred to in paragraph 3 if an employee undertakes frequent official trips and if the employer deems that this is warranted in view of the nature of the work or the travel conditions.
8. If an employee is away on an official trip lasting more than 60 days in order to perform temporary duties at or from a specific location, entitlement to reimbursement of subsistence costs relating to the employee’s temporary stay at or near this location will, in any event as of the 61st day of the trip or earlier if the employer considers this appropriate, consist of the following amounts:
a. half of the allowances referred to in paragraph 3;
b. reimbursement of actual accommodation costs, not exceeding the amount for the accommodation component referred to in paragraph 3.
9. If an employee can provide supporting documents demonstrating that due to special circumstances reimbursement under the rules referred to in paragraph 2 is insufficient to cover subsistence costs incurred during an official trip, the employer may allow the employee to claim some or all of the additional costs.