The Personnel Handbook for State Employees provides clear guidelines for representation, catering and food expenses etc. (lovdata.no).
To ensure a common understanding and practice of the Personnel Handbook’s provisions, OsloMet has specified the government’s indications in the guidelines below.
Catering is the remuneration that you can receive for food ordered for meetings and conferences, etc. As a main rule, the employer does not have the option of catering for his own employees.
For events with internal participants only, the option of catering can be considered, see section 2.2 “Other events”. Documentation requirements are described in section 6.
Catering can be provided for:
- Meetings and events with external participants (non-OsloMet employees).
- Meetings of boards, councils and committees and the like with external participants
- Conferences and termination ceremonies of internal committee work or other major projects.
The rates for catering are as follows:
Only internal participants
|With external participants in OsloMet's premises (canteen, meeting rooms, dining rooms etc.) up to||In external premises (outside OsloMet) up to|
|<3 hours during working hours||Coffee||NOK 183||NOK 275|
|>3 hours during working hours and lunch||NOK 183||NOK 183||NOK 275|
|>3 hours exceeding regulary working hours||NOK 414||NOK 414||NOK 621|
|For lengthy events for which two servings are necessary||NOK 606||NOK 606||NOK 909|
The main rule is that OsloMet’s premises must be used for dining.
- For events lasting less than three hours and held within ordinary working hours, NOK 183,- can be spent on each participant.
- For events lasting 3 hours or more, or that exceed ordinary working hours, and for which it is necessary to provide more than just sandwiches, coffee and tea, NOK 414,- can be spent on each participant.
- For lengthy events that exceed ordinary working hours and for which two servings are needed, up to NOK 606,- can be spent on each participant.
- If, for practical reasons, meals cannot be consumed in OsloMet’s dining rooms, canteens, meeting rooms or the like, and one must resort to external eating places, the rates can be increased by up to 50%.
Following an assessment of the individual event, the dean, centre manager or division director may deviate from the limits under point a-d, up to the maximum limit for representation; NOK 1326.
Application and approval must be documented, either by electronic approval in the procurement system or by attaching them to the payment document (invoice / refund claim).
Catering may be offered at special events with internal participants only.
- For events with internal participants only, the event manager may consider serving beverages (coffee, tea, etc.) if the meeting, course or seminar lasts more than an hour.
- If an event lasts more than 3 hours and overlaps with lunchtime, simple lunches can be served. Lunch expenses must not exceed NOK 178,- per participant
- For internal meetings lasting 3 hours or more, or that exceed ordinary working hours, and for which it is necessary to provide more than just sandwiches, coffee and tea, NOK 402,- can be spent on each participant.
- For full-day events that extend beyond ordinary working hours and where two servings are required, up to NOK 588,- can be spent on each participant
- In connection with Christmas coffee and end of term ceremonies, catering for up to NOK 402,- per participant may be provided for, depending on the duration of the event. See the rates for events under point 2.1.1 “Rates 2018”
- In connection with disputation, a reception with simple serving may be held.
- In connection with the celebration of employees who have worked for 20, 30 or 40 years at the university, employees who turn 50, 60 or 70 years of age, and employees retiring or ending at least 10 years of service at the university, a simple ceremony may be held (see guidelines for gifts).
The rector grants the superior manager of the department / faculty /centre the authority to decide whether catering may be provided for at other internal meetings / events. The consent may be given by electronic approval in the procurement system or by attaching it to the order.
With representation we intend expenses for catering in the form of lunch, dinner, banquet or other extensive meals, or expenses for receptions, excursions, etc. where external guests participate.
The event should have a certain formal touch to it and it should be held for a special occasion. Documentation requirements are described in section 6. Representation must be filed in account 7351.
The rates for representation are as follows:
|Simple lunch/ reception||NOK 488 (NOK 634*)||Cost rate for country (+ 30 %**)||NOK 390 (NOK 507*)|
|Lunch/dinner||NOK 1326 (NOK 1724*)||Cost rate for country (+ 30 %**)||NOK 1061 (NOK 1379*)|
* Increased rate for high-level guests
** Increased rate for special events, subject to justification.
a. It is the faculty / department management that, following an assessment of the specific case, decides whether an event is to be regarded as representation. The assessment must be made in writing before the event takes place and be attached to the payment documentation.
b. Maximum rates have been set for 2019 with effect from 1 January 2019.
- Lunch / dinner: up to NOK 1326,- per person.
- Simpler lunch / reception: up to NOK 488,- pr. Person.
- Increased rate: rates can be increased by up to 30% if high-level foreign guests are present. The rector determines when the increased rates can be applied.
c. Cultural performances. If the event includes cultural features such as a theatre performance, an opera, ballet or a sports event, this can be covered as well. The same applies to expenses for flowers, wardrobe fees etc. Expenses on cultural features must be clarified in advance and be attached to the case.
d. For alcohol serving see point 4.
a. The Rector designates the person(s) with the general authority to consent to representation abroad. This will usually be the faculty / department management. A written list of these authorized persons must be available. The single case assessment must be made in writing by the authorized person before the representation takes place and be attached to the case.
b. When employees at OsloMet are hosts responsible for serving lunch or dinner during service assignments abroad, the expense limit per person equals the food rate of the country in question (regjeringen.no). If, exceptionally, the representation cannot be kept within the rate of the country in question, it may be increased by 30%. This must be documented separately.
c. For alcohol serving see point 4.
a. The faculty / department management may in some cases consent to home representation. The assessment must be made in writing before the representation takes place and be attached to the case.
b. For this kind of representation, legitimate expenses are refunded by up to 80% of the rates that apply to other types of representation.
c. For alcohol serving see point 4.
a) The working environment at OsloMet must be drug-free for students and employees. Therefore, alcohol should not be served / enjoyed during core hours i.e. before 2:30 pm on OsloMet's areas (see guidelines for Akan).
b) This applies to OsloMet’s premises as well as SiO's eateries at OsloMet’s areas, student basements, festival tents and other temporary eateries.
c) Alcoholic beverages are only covered financially if served along with food. The costs for alcoholic beverages are included in the rates for catering / representation and should not be added to the rates mentioned in 2.1.1 and 3.1.
d) For when and how to apply for a license to serve alcohol, see Oslo Municipality's website.
a) As a general rule, no tips will be given on the state's account.
b) Exceptions can be made in case of representation in countries where it is common to tip or where fixed service fees are added to the bill, see examples regjeringen.no.
The possibility to tip on the state's account must be pre-approved and attached to the payment document (invoice / refund claim).
c) Tips that the state must cover must be documented or substantiated.
d) If a participant wishes to tip the waiter / chef, this is done on a personal account.
a) Expenses on catering and representation must be documented with payment documents / receipts.
b) All sub-receipts must be enclosed. The purpose of the catering / representation and a justification of the use of the specific rates must follow the receipts. It must be clearly stated whether the receipts are related to catering or representation, so that the expenses can be accounted for correctly.
c) The participant list and programme must follow the appendices. If the group of participants is known (e.g. the OsloMet board or the HR forum), it is sufficient to state the group's name and number of members. The names of any external guests must always be stated along with the name of the business they represent. The programme of the entire event must be attached.
Employees who get paid for overtime work can receive a reimbursement of overtime food expenses for up to NOK 90,- (not subject to tax deductions), on the condition that the absence from home is continuous and of a duration of at least 12 hours. The Tax Payment Act section 5-6 first paragraph.
If the reimbursement exceeds the advance rate of NOK 90, the excess amount will be taxable.
Reimbursements of overtime food expenses will be totally taxable if the absence from home lasts less than 12 hours.
The reimbursement requirement is imposed on the number of hours of absence from home.