Circular on work-related trips

• Travel policy
  • A.1 Climate considerations
  • A.2 Principles for choosing a mode of transport

• B. Introduction
  • B.1 Definition of a work-related trip
  • B.2 Granting trips
  •  B.3 Regulation of rates
  • B.4 Definitions regarding approving manager

• C. Transport costs
  • C.1 Public transport or use of own car or motorcycle
  • C.2 Rail travel
  • C.3 Use of own vehicle
  • C.4 Air travel
    • C.4.1 Travelling class
    • C.4.2 Air miles
  • C.5 Use of company car
  • C.6 Car hire
  • C.7 Transport at the destination

• D. Expenses for meals, etc.
  • D.1 Expenses for meals relating to trips with overnight stays and of minimum 24 hours’ duration
    • D.1.1 Hourly subsistence and per diem allowances
    • D.1.2 Reimbursement of reasonable additional expenses for meals on presentation of documentation as well as percentage-based reimbursement
  • D.2 Expenses for meals on trips without an overnight stay or of less than 24 hours’ duration
  • D.3 Calculation of a trip’s duration

• E. Accommodation expenses
  • E.1 Hotel
  • E.2 Undocumented allowance for night work

• F. Travel insurance

• G. Travel agent

• H. Administration of travel reimbursements

• I. Various
  • I.1 Advance payment for travel
  • I.2 Relocation costs associated with a posting abroad
  • I.3 Hourly-paid employment at HUM and SAMF
  • I.4 Lost receipts
  • I.5 Exchange rates
  • I.6 Fines for parking, speeding or travelling without a ticket by bus or train
  • I.7 Study trips and excursions
  • I.8 Internal seminars for employees of the University of Southern Denmark
  • I..9 Guidance from Skattestyrelsen on reimbursement of travel expenses
  • I.10 Persons covered by this University of Southern Denmark circular
  • I.11 Implementation of this circular

A.1 Climate considerations

SDU has set a goal to reduce the university’s CO2 emissions in 2030 by 57% compared to 2018.

Transport, especially air travel, accounts for a significant part of SDU’s greenhouse gas emissions. Transport includes work-related trips by e.g. plane, rail, own vehicle or one of SDU’s official vehicles.

According to SDU’s climate report, SDU emitted 4,426 tonnes of CO2 from its transport activities in 2018. In 2019, emissions had increased to 4,617 tonnes. In 2020 and 2021, SDU’s emissions dropped by approx. 70-89% to 1,497 and 599 tonnes, respectively, due to the COVID-19 pandemic.

The following sub-goals are set: In 2026, SDU’s emissions in the transport area must be less than 3,000 tonnes, corresponding to a reduction of 33% compared to the 2018 level. In 2030, the goal is for emissions in the transport area to be reduced to 1,903 tonnes, corresponding to a 57% reduction compared to 2018.

Therefore, SDU will work towards promoting climate-friendly transport in connection with work-related trips. SDU has decided to phase out its diesel and petrol-powered vehicles in favour of vehicles using climate-friendly fuels and has carried out experiments to promote carpooling, public transport and bicycle as means of transport. Going forward, SDU will support employees in choosing climate-friendly forms of transport and holding virtual meetings and conferences rather than especially air travel, bearing in mind that international cooperation is an essential part of the work at a university. At the same time, it is also important to take into account the work-life balance of employees.

All employees are encouraged to limit work-related trips in general and specifically the number of flights.

In order to ensure transparency and support climate-friendly choices, it is an objective that the traveller is informed about the climate impact when choosing a particular trip. One of the examples that SDU will work on is that the traveller, when booking their trip through SDU’s travel agency, can see a calculation of a flight’s estimated emission of greenhouse gases (CO2 equivalents).

In order to create visibility about travel consumption, there will be ongoing reporting on travel consumption at faculty and department level.

B. Principles for choosing a mode of transport

Before planning a trip, consider whether it is necessary to make the trip in the first place. In some contexts, an alternative to a physical trip can be participation in external meeting activities via online solutions. Virtual participation is often possible if requested well in advance by external hosts.

Likewise, when planning conferences, meetings, workshops, courses, etc., try to place them geographically so that as few participants as possible are forced to travel far, and in a way that allows them to use public transport.

If a journey is necessary, you must apply the following principles for choosing a mode of transport as far as possible:

• As a general rule, choose the most climate-friendly mode of transport
• To the fullest extent possible, use public transport, such as bus or rail
• If practicable, travel by bus, rail and car over aircraft
• Prioritise carpooling with other people when choosing a car as a mode of travel
• As a general rule, avoid many stopovers on flights, as greenhouse gas emissions are particularly large when the aircraft takes off and lands
• As a general rule, avoid domestic travel by air in Denmark
• As a general rule, avoid flights shorter than 500 km.

For domestic air travel within Denmark or flights less than 500 km, the choice of mode of transport requires approval. Approval is made either by the immediate manager (if they have a budget), or by the head of the budget at management level 2.

B.1 Definition of a work-related trip

Work-related trips are defined in this circular as trips in which employees of the University of Southern Denmark take part

• for research 
• for teaching and/or 
• for administrative

purposes.

Work-related trips at the University of Southern Denmark are covered by the circular on work-related trips agreement, issued by Medarbejder- og Kompetencestyrelsen on 3 January 2023 (only available in Danish), which contains rules on reimbursement of additional expenses associated with work-related trips within Denmark and abroad.

The aim of the work-related trips agreement is, with reference to Section 2, to reimburse additional expenses incurred by an employee in connection with a work-related trip.

In Section 3 of the work-related trips agreement, the following is required for it to be considered a work-related trip:

• The trip is a necessary part of work.
• The trip is acknowledged to be work-related by the person’s place of work.

It is the place of work that organises the work-related trip, cf. work-related trips agreement Section 4. The organization of the trip must take into account both the employee and the employer.

Transport between home and the primary place of work is thus not a work-related trip, and that journey is made at the employee’s own expense. All employees have a primary place of work. The primary place of work is understood to mean the place where the employee has the majority of his or her employment.

However, employees’ journeys between the primary place of work and the University of Southern Denmark’s other campuses are considered to be work-related trips.

B.2 Granting trips

Each of the University of Southern Denmark’s main areas may establish rules for the granting of trips and refunding of travel expenses. These locally laid down rules must not be more advantageous for the traveller than the rules set out in this circular.

B.3 Regulation of rates

The rates for reimbursement are to be found in a rates regulation circular, sent out once a year by Medarbejder- og Kompetencestyrelsen. On the website https://sdunet.dk/da/servicesider/oekonomi/rejser/generelle-regler/circulaerer_tjenerejser (click on the Danish flag or on the letters DA in the top right on this page) there is a link to the regulation circular for 2025 (the circular is only available in Danish).

B.4 Definitions regarding approving manager

• Manager responsible for the budget: Manager at level 2, cf. SDU's accounting instructions, i.e. head of department, head of the faculty secretariat or area manager (in Danish: institutleder, fakultetssekretariatschef eller områdechef).
• Immediate manager: Nearest manager who has been assigned a budget by a level 2 manager.

C.1 Public transport or use of own car or motorcycle

Employees at the University of Southern Denmark must, to the greatest possible extent, make use of public transport in connection with a work-related trip. This is also the main principle in Section 10 of the work-related trips agreement.

This main principle may be waived if it is overall considered most suitable and economical for the university for a private vehicle to be used instead.

C.2 Rail travel

When choosing what class to travel by train, consideration should be given to what is most suitable in this particular situation and most economical for the university.

At the University of Southern Denmark, permission may be given for travelling first class by train if frequent and important journeys are associated with the position. This permission is given by the relevant manager responsible for the budget.

C.3 Use of own vehicle

Please see the website: Employees driving in their own car.

C.4 Air travel

C.4.1 Travelling class

The University of Southern Denmark’s employees fly using the cheapest class (economy class) on the relevant flight.

If, however, there are particular health considerations, an employee may fly premium economy or possibly business class. Documentation for the health considerations must be submitted for approval by the manager responsible for the budget before the trip is booked.

For trips outside Europe and of an overall journey time of at least 6 hours (from take-off at the departure airport to landing at the arrival airport), an employee may fly premium economy or possibly business class, if the manager responsible for the budget certifies that the traveller is to work less than 12 hours after landing. Attendance at a seminar, conference or similar is not considered work unless the employee is actually giving a lecture.

Employees of the University of Southern Denmark must always strive to buy the cheapest tickets. In this connection, employees should attempt to book their tickets at an early point.

C.4.2 Air miles

Any air miles (in Danish: Bonuspoint), which are earned in connection with work-related trips, belong to the University of Southern Denmark and can only be used to buy tickets for new work-related trips. It is not allowed to use air miles earned in connection with work-related trips for personal use. This follows from  the circular about air miles issued by The Danish Ministry of Finance (only available in Danish).

C.5 Use of company car

A company car may be used for a work-related trip if the immediate manager permits.

For driving in Denmark, the state self-insurance principle applies.

For driving in a company car in countries outside the EU and the EEA a temporary third-party liability insurance should possibly be signed. Queries regarding this shall be sent to Technical Service via the mail address 8888@sdu.dk.

It is prohibited to use a company car in connection with Indtægtsdækket virksomhed (IV) (translated to English: "Commercial activities").

Use of company cars for non-work-related purposes is not permitted. Just one single non-work-related errand can result in huge back payments for e.g. registration fees for the university, and for the employee in question it could mean an increase in taxable income to the value of a free car.

Read more about SDU's company cars.

C.6 Car hire

If it is deemed to be appropriate for the efficient execution of a work-related trip, the budget officer may approve the use of a hire car.

It is probited to use the rented car for private driving. Pay particular attention when renting a car for more than a month, where it may be considered that SDU has provided a free car resulting in taxation. Read more about car hire.

The University of Southern Denmark has signed a car hire agreement with a car rental company. Information on this agreement is available on the purchase system TrueTrade or by contact to the Purchase and Tender Office before the trip begins.

C.7 Transport at the destination

According to Section 12 of the work-related trips agreement, expenses for transport at the destination will be paid via the hourly subsistence and per diem allowance or in the percentage-based reimbursement, cf. section D. This does not apply, however, if in particular cases there is a disparity between expenses and reimbursement.

D.1 Expenses for meals relating to trips with overnight stays and of minimum 24 hours’ duration

Reasonable additional expenses for meals will be reimbursed according to one of the following principles as chosen by the traveller:

• Hourly subsistence and per diem allowances
• Reimbursement of reasonable additional expenses for meals on presentation of documentation as well as percentage-based reimbursement.

D.1.1 Hourly subsistence and per diem allowances

For trips within Denmark of less than 28 days’ duration, the 2025 rates are as follows:

• Per day DKK  513.00.
• Per hour DKK 21.38. 

Information on other rates (for trips of more than 28 days’ duration and for trips abroad) can be obtained from the Travel Office. The rate for trips to countries to which University of Southern Denmark employees most often travel is DKK 597 per day for 2025.

If the traveller has been offered free meals in connection with the trip, the rates are reduced by 15% for breakfast, 30% for lunch and 30% for dinner.

If the traveller has not noted on the travel reimbursement form how many free meals were offered, the Travel Office will assume that the traveller received all three meals free.

D.1.2 Reimbursement of reasonable additional expenses for meals on presentation of documentation as well as percentage-based reimbursement

Reasonable expenses for meals that are documented in the form of a bill can be expected to be covered to a maximum of the following amounts in 2025:

In addition, a percentage-based sum will be paid out, which in 2025 is DKK 149.25 per day in Denmark and DKK 149.250 abroad. For certain countries the percentage-based reimbursement is a lower sum. The percentage-based reimbursement can be decided against if it is preferred to keep the travel costs for a particular project lower. When the reimbursement form is submitted, it should state whether percentage-based reimbursement is preferred.

D.2 Expenses for meals on trips without an overnight stay or of less than 24 hours’ duration

Reasonable expenses for meals will be reimbursed on presentation of documentation. Please refer to section C.1.2 for guideline amounts.

D.3 Calculation of a trip’s duration

The duration of a work-related trip is normally calculated using the place of work as the start and end point.

However, there are situations where it is not reasonable to take the place of work as the start point for a work-related trip. The employee’s home may be significant here. If, for example, the employee’s home is closer to the destination, and that person on his or her work-related trip goes directly from home to the destination, the time of leaving home will be what counts.

E.1 Hotel

Accommodation expenses are covered according to chapter 4 of the work-related trips agreement.

Medarbejder- og Kompetencestyrelsen establishes a hotel fund once a year for accommodation at hotels in Denmark and abroad.

The hotel fund in Denmark is stated on this website: https://sdunet.dk/en/servicesider/oekonomi/rejser/hotel-og-anden-overnatning.

The hotel funds abroad appear in the rates regulation circular for 2025. On the website https://sdunet.dk/da/servicesider/oekonomi/rejser/generelle-regler/circulaerer_tjenerejser (click on the Danish flag or on the letters DA at the top right of this page) there is a link to the rate regulation circular for 2025 (the regulation circular is only available in Danish).

VAT is included in the amounts. Breakfast and other meals are not included.

For accommodation at a hotel in Denmark, a standard room at a hotel with an agreement with SDU should be used. Read more here.

Hotel and price level may be deviated from by the employee’s immediate manager on presentation of adequate justification and the endorsement/approval of the travel reimbursement form.

With regard to any VAT refund, hotel bills must be made out to the University of Southern Denmark.

E.2 Undocumented allowance for night work

If accommodation expenses are not reimbursed on presentation of documentation, an “undocumented allowance for night work” will be paid out. The rate for 2025 is DKK 255 per night in Denmark and abroad.

The undocumented allowance for night work can only be paid for a very few days, as it is intended for the SDU employee to say thank you for the inconvenience.

Travellers from the University of Southern Denmark are insured in accordance with the state’s self-insurance provisions.

Employees at University of Southern Denmark travelling abroad on behalf of the University of Southern Denmark is automatically covered by the University via Europæiske Rejseforsikring. 

An insurance card for use on trips abroad can be ordered from the Travel Office.

It is not allowed to take out additional insurance or alternative insurance.

Read more about travel insurance at SDU, and the general rules in Medarbejder- og Kompetencestyrelsen's circular (only available in Danish).

Employees of the University of Southern Denmark must use the travel agency with which SDU has a purchasing agreement.

Booking of tickets, hotel rooms and the like should be carried out by the traveller or by an employee in the local secretariat.

Not later than 8 days after the end of the trip, the traveller must submit his or her account(s) for the trip.

This account have to be submitted in SDU's electronic travel settlement system.

This account must be certified by an authorised employee and must be accompanied by the necessary documentation before being sent to the Travel Office, which will then perform the final reimbursement. In the electronical travel settlement system the enclosures have to be scanned to the pdf- or tif-format. However this does not apply to trips financed by certain types of EU funds, where the Travel Office always must receive the original travel documents.

Outstanding travel reimbursements are settled on an ongoing basis and all efforts will be made to transfer the sum to the employee’s salary account within two weeks of the travel reimbursement form having been received.

The electronic travel settlement system has electronic interfaces with the ERP-system and with the University of Southern Denmark’s bank connection. The system also reports to Skattestyrelsen (Danish Tax Agency).

I.1 Advance payment for travel

With effect from  2014 SDU abolished advanced payment for travel. Instead you can use use Eurocard with company liability.

I.2 Relocation costs associated with a posting abroad

When an academic employee is posting abroad documented, reasonable costs of relocation are refundable on a limited extent. This decision can only be taken by the appropriate dean.

I.3 Hourly-paid employment at HUM and SAMF

The Faculty of Humanities and the Faculty of Social Sciences have, in certain special cases involving new hourly-paid staff, provided compensation for travel expenses between home and the workplace.

This has happened in cases where earnings have been very disproportionate to travel expenses, and it has not been possible to find employees who lived closer to the workplace, thereby avoiding the discrepancy between earnings and travel expenses.

These situations should be prevented from occurring, but in exceptional cases they may continue if it is the only option for carrying out teaching.

The Dean or an employee authorised by the Dean should make a decision concerning such compensation of travel expenses in each individual case.

No decision is made regarding the tax aspect of the payment.

I.4 Lost receipts

If the employee does not have the necessary receipts as documentation, it may in certain - rare – cases be necessary to make a solemn written declaration to get the expenses covered.

I.5 Exchange rates

When converting receipts in a foreign currency into Danish kroner, the University uses the rate of Danmarks Nationalbank.

If the traveller wants, it will be possible to use another exchange rate. If the wanted exchange rate is higher than the rate in Danmarks Nationalbank, the higher rate must be documented by the traveller, e.g. with a print from the credit card company.

Cash in foreign currency cannot be handed in to the Travel Office, but must be converted into Danish kroner by the traveller.

I.6 Fines for parking, speeding or travelling without a ticket by bus or train

The University of Southern Denmark does not cover costs relating to fines for illegal parking, speeding or travel without a ticket by bus or train, etc.

I.7 Study trips and excursions

Study trips and excursions are covered by these rules.

I.8 Internal seminars for employees of the University of Southern Denmark

Internal seminars for the university’s employees may not be held abroad.

I.9 Guidance from Skattestyrelsen (Danish Tax Agency) on reimbursement of travel expenses

More information on reimbursement of travel expenses can be found at Skattestyrelsens (Danish Tax Agency) website. (only available in Danish).

I.10 Persons covered by this University of Southern Denmark circular

As stated in the section “Introduction”, this circular applies to persons employed at the University of Southern Denmark. Therefore these persons must receive an A-income from the University of Southern Denmark.

For other travelers for SDU, see "SDU's interne cirkulære om rejser foretaget af personer, der ikke modtager A-indkomst fra SDU". Click on the letters DA at the top right of this page, and find link A.3. The text is on only available in Danish.

The University of Southern Denmark does not cover costs relating to the participation of a spouse, child or other family member – or other private acquaintance – on a trip.

In isolated situations it occurs that external funding supports travel and insurance costs, etc. for accompanying family. SDU will report these benefits to Skattestyrelsen (Danish Tax Agency) as a taxable benefit for the SDU-employee.

I.11 Implementation of this circular

The circular applies for trips beginning on 1 January 2009 or later. This internal circular was adopted by the executive board of the University of Southern Denmark on 30 October 2008.

Since 2009 there has been made several changes in the circular e.g. new rates.