Employers who instruct people (either their employees or their outside associates) to go on a business trip abroad (in any country) are liable to pay a special contribution for medical care of persons on a business trip abroad, in favour of the State budget.

This contribution is to be calculated monthly, at a 20% rate on the basis, which is set at 2,714.60 kn, starting 1^st January 2012. If a business trip lasts less than one month, the amount of the contribution is calculated in the following way: 20% on the aforementioned basis, i.e. 542.92 kn are divided by the total amount of days in that month, and this amount is multiplied by the number of days spent on a business trip.

˝Daily˝ amount of contributions is:

- 18.72 kn, if a month has 29 days,
- 18.10 kn, if a month has 30 days and
- 17.51 kn, if a month has 31 days.

This contribution has to be paid in favour of the State budget, payment account 1001005-1863000160, reference number 8443-OIB, no later than 15^th of the month – for travels that took place in the previous month.

Paid liability needs to be recorded in the monthly ID (i.e. IDD) form.