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How to save for retirement via superannuation, your entitlements and obligations, when you can withdraw your super.

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If you're new to Australia's superannuation system for retirement saving, find out how it works and how to benefit.

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How to access money in a foreign super fund (may be called a retirement fund, pension fund, retirement savings plan).

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ato travel allowance superannuation

Travel allowance or LAFHA? And how is each taxed?

ato travel allowance superannuation

Thanks to Tax & Super Australia for the article.

Being asked by the boss to travel for work purposes can be demanding on staff — financially, physically and also emotionally. Out of this has developed more than one way to compensate employees; these being a travel allowance and the living away from home allowance (LAFHA).

When both were developed, the difference between the two were often decided by an ATO-initiated rule-of-thumb in that travel of less than 21 days was deemed to be the former, while more than 21 days was considered to have a more LAFHA flavour. The 21-day “threshold” however no longer applies.

For travel allowances, typically employees are:

  • paid standard travel allowance for accommodation and food
  • working at the one location
  • visiting home on weekends
  • staying in accommodation provided by the supplier (which may be available for use by other customers when the employee is not there).

The ATO publishes guidelines each year on what it considers to be reasonable amounts for a travelling employee.

However it has also been found that some employees may be on a travel allowance for six weeks or more.

It is often asked whether these transactions should be looked at under the FBT rules (for LAFHA ) or the income tax rules (for travel allowances ). The tax treatment (and therefore the financial outcomes) of both can be different.

Deciding factors

The FBT framework would generally provide for a more concessional tax outcome where certain prescribed requirements for a LAFHA is met in comparison with the income tax effect of a travel allowance.

The reality is that you could have someone who is away from home but is still considered to be only travelling. Alternatively you could have someone that is away from home for two weeks only, but in those two weeks was actually living away from home.

When an employee is required to travel on business and overnight their food, drink and accommodation expenses become deductible expenses and are FBT free for the employer. The difference between LAFH rules and travelling on business is quite simply the employee on LAFH has to temporarily change their usual place of residence and therefore their food, drink and accommodation expenses become private and non-deductible. And that is why the employer needs the FBT concession for such employees. It is a question of fact as to whether or not the employee has temporarily changed their usual place of residence as opposed to travelling around on business.

So it is a test of substance whether someone is just travelling or is actually living away from home. It would have to be substantiated to be proven in fact as a LAFHA. Similarly, if away from home and treated as a travel allowance, the ATO will generally not challenge such treatment if substantiated as travel. Taxation ruling TR 2017/D6 deals with these factors.

Travel allowance or living away from home?

The following general principles may be of guidance:

  • When a person is living away from home, there will be a change in job location and a temporary residence will be taken up near the new work location. Often, but not always, the employee’s spouse and family will accompany the employee to the new location.
  • When a person is merely travelling, there will be no change in job location and there will be no establishment of a temporary residence – rather, the person will merely be accommodated while travelling. Usually the employee’s spouse and family will not accompany the employee.
  • However the issue of whether the family accompanies the employee is not determinative. The critical factor seems to be where the job is located. If it is temporarily located away from the employee’s usual place of residence, the employee will usually be living away from his or her usual place of residence. Where the job location does not change, but the employee must travel to undertake duties, he or she will be regarded as travelling.
  • While the length of period away from home is not determinative, the ATO will generally accept that shorter periods away will generally be deemed to be travelling. In addition, the Tax Commissioner has stated that employees attending short-term staff training courses will generally be treated as travelling in the course of their employment.
  • There is no minimum or maximum period of absence to qualify as living away from home, although the application of the FBT rules may be less concessional if someone lives away from their usual place of residence for more than 12 months. The period that a person is living away from home will end when the person returns to his or her usual place of residence, or changes his or her usual place of residence to the new location.

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Travel allowances (and retaining the exception to substantiate)

ato travel allowance superannuation

A travel allowance is a payment made to employees to cover accommodation, food, drink or incidental expenses they incur when they travel away from their home overnight or longer in the course of their duties.

In most circumstances, when claiming other deductions, your clients will be expected to be able to substantiate the expense being claimed with documentary evidence, and produce that evidence should the ATO request it. However an exception to substantiate claims applies to travel allowance expenses if the ATO considers the total claimed to be “reasonable” and to be no more that the allowance provided.

“It is not unusual for the Commissioner to issue guidance on travel allowances”, say tax policy specialist Ken Mansell. “He releases an annual update on reasonable travel and meal allowance expenses.” (See below for a link to the latest update of reasonable expenses.)

There are three administrative concessions that relate to travel allowances — for employees there is the substantiation exception as mentioned above ( see TD2004/6 ), but for employers there is also a withholding exception and a payment summary exception.

Recently the ATO has been at pains to emphasise that the first of these travel allowance concessions does not extinguish the requirement for the employee to actually incur an expense. The taxpayer may not be required to substantiate it in a written form like other deductible work expenses, but the expense must still have actually been incurred to be able to claim a deduction.

Mansell reminds us that travel allowances are assessable income. “To claim a deduction for travel expenses the general rules in section 8-1 apply – that the expenditure must be incurred in gaining assessable income. Simply, there is no standard deduction that can be claimed by those who have a travel allowance.”

It will also pay to remember that if your client relies on the exception from substantiation, the ATO may still require that they show the basis for determining the amount claimed, that the expense was actually incurred, and that it was for specific travel costs and for work-related purposes.

And remember, the ATO seems to be at pains to emphasise that this tax time it is targeting work-related expense claims such as travel costs — a point specifically referred to time and again by Tax Commissioner Chris Jordan.

Use it (correctly) or lose it The ATO has announced that it is aware of an increasing disparity between travel allowances paid and deductions claimed for accommodation, meals, and incidentals. The ATO claims that this trend has led to an increase in the incidence of it checking these claims. These checks have highlighted deficiencies and difficulties for employees in showing the amount claimed was incurred, or was incurred in gaining or producing their assessable income.

There are other issues surrounding such allowances that Mansell says should be considered, such distinguishing between travelling and living-away-from-home, and the targeting of certain industries. “There are certain industries getting particular focus from the ATO, such as truck drivers or mining company employees,” he says.

“In fact, the ATO found that many of the employees of a large employer in regional Queensland were all making incorrect claims for travel deductions due to this misunderstanding,” he says. “The ATO wrote letters to each taxpayer employed at this organisation to notify them that they may have had incorrectly claimed these deductions and to amend their returns if this was the case. And many of these taxpayers had used tax agents to lodge their return.”

He says that many of the incorrect deduction claims by tax agents and their clients is a result of “pub talk” about how travel deductions can be claimed. “They may hear talk about how someone had to travel overnight for work, had their employer give them a reasonable travel allowance in lieu of salary based on the Commissioner’s published rate, spent none of the money while travelling as they stayed with Aunty Gladys for free, and either did not declare the travel allowance as income, or claimed a deduction for the entire amount of the allowance even though they did not spend it,” he says. “The Commissioner says this is just simply incorrect.”

The introduction of what has come to be known as “self-assessment” in the mid-1980s meant that while documentary evidence of claims was required, under the substantiation rules at the time this would not have to be attached to an income tax return as a matter of course, but would need to be supplied upon request.

In more modern times, and to reduce the cost of compliance in keeping detailed records, it was decided that certain exclusions from substantiation should be included in the rules — although the ATO has made it clear that should the disparity between allowances paid and deductions claimed continues, the current substantiation exception leeway in regard to travel expenses may be reviewed.

Tax commentators, including Ken Mansell, have indicated that this is a strong signal that the ATO seems to be moving away from the exception to substantiation precedent, especially in light of a huge increase in court cases dealing with this area of tax law over the past couple of years. In fact, in the modern digital transaction world, the case can be made that such exceptions to substantiation are increasingly unnecessary; a point already made by the ATO. This in turn underlines the necessity to make sure your clients get such claims right in the first place.

For now, your clients can claim a deduction for travel expenses incurred without meeting the substantiation rules provided:

  • the claim for deduction does not exceed the amount of the travel allowance received
  • the travel allowance does not exceed an amount that the ATO considers to be “reasonable” (more below).

What is “reasonable”? The ATO publishes guidelines each year on what it considers to be reasonable amounts for a travelling employee ( here is TD2017/19 for the 2017-18 year ). These guidelines give a reasonable daily travel allowance amount and take the following factors into consideration:

  • destination of travel (broken down into metropolitan cities, country centres within Australia and international countries)
  • accommodation
  • other incidentals
  • employee annual salary (in ranges)
  • specific rates for truck drivers.

Where the travel allowance received by the taxpayer exceeds the amount considered reasonable, the whole deduction will generally be subject to the substantiation rules, which require your client to keep and produce detailed records of the expenses involved.

Tax Store Accountants Bankstown.

Tax & Super Australia: Travel allowances (and retaining the exception to substantiate)

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ato travel allowance superannuation

travel allowance and superannuation

ato travel allowance superannuation

Hi, I am sure the answer is simple but just wondering if superannuation (SG) is paid by employer to employees in disability sector who are paid cents per km for using their own vehicle to take clients out within the community. These employees may travel up to 500kms per week and as low as 10kms per week. It varies quite a bit.

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Hiya @Supportbeyond 👋

See the answer to the same question in this post .

ATO Reasonable Travel Allowances

‘Reasonable’ allowances received in accordance with ATO’s reasonable travel allowances schedules are not required to be declared as income, and can be excluded from the expense substantiation requirements.

Per diem rate schedules of amounts considered reasonable are set out in Tax Determinations published by the Tax Office annually.

Tax Ruling TR 2004/6 describes the substantiation exception for expenses which are in line with the prescribed reasonable allowance amounts.

2021, 2022, 2023 and 2024 rates and for prior years are set out below.

The annual determinations set out updated ATO reasonable allowances for each financial year for:

  • overtime meal expenses – for food and drink when working overtime
  • domestic travel expenses – for accommodation, food and drink, and incidentals when travelling away from home overnight for work
  • overseas travel expenses – for food and drink, and incidentals when travelling overseas for work

On this page:

2017- 18-Addendum

More information

Substantiation rules

Substantiation in practice

Alternative: Business travel expense claims

Distinguishing Travelling, Living Away and Accounting for Fringe Benefits

See also: Super for long-distance drivers – ATO

Allowances for 2023-24

The full document in PDF format: 2023-24 Determination TD TD 2023/3 (pdf).

The 2023-24 reasonable amount for overtime meal expenses is $35.65.

Reasonable amounts given for meals for employee truck drivers (domestic travel) are as follows:

  • breakfast $28.75
  • lunch $32.80
  • dinner $56.60

For full details including domestic and overseas allowances in accordance with salary levels, refer to the full determination document:

2023-24 Domestic Travel

Table 1:Salary $138,790 or less

Table 2: Salary $138,791 to $247,020

Table 3: Salary $247,021 or more

Table 4: High cost country centres accommodation expenses

Table 5: Tier 2 country centres

Table 5a: Employee truck driver’s meals (food and drink)

2023-24 Overseas Travel

Table 6: Salary $138,790 or less

Table 7: Salary $138,791 to $247,020

Table 8: Salary $247,021 or more

Table 9: Table of countries

ato travel allowance superannuation

Table 1:Reasonable amounts for domestic travel expenses – employee’s annual salary $138,790 or less

ato travel allowance superannuation

Table 2: Reasonable amounts for domestic travel expenses – employee’s annual salary $138,791 to $247,020

ato travel allowance superannuation

Table 3: Reasonable amounts for domestic travel expenses – employee’s annual salary $247,021 or more

ato travel allowance superannuation

Table 4: Reasonable amounts for domestic travel expenses – high-cost country centres accommodation expenses

ato travel allowance superannuation

Table 5a: Reasonable amounts for domestic travel expenses – employee truck driver’s meals (food and drink)

ato travel allowance superannuation

Table 6: Reasonable amounts for overseas travel expenses – employee’s annual salary $138,790 or less

ato travel allowance superannuation

Table 7: Reasonable amounts for overseas travel expenses – employee’s annual salary $138,791 to $247,020

ato travel allowance superannuation

Table 8: Reasonable amounts for overseas travel expenses – employee’s annual salary $247,021 or more

ato travel allowance superannuation

Allowances for 2022-23

The full document in PDF format: 2022-23 Determination TD 2022/10 (pdf).

The 2022-23 reasonable amount for overtime meal expenses is $33.25.

Reasonable amounts given for meals for employee truck drivers are as follows:

  • breakfast $26.80
  • lunch $30.60
  • dinner $52.75

2022-23 Domestic Travel

Table 1: Salary $133,450 and below

Table 2: Salary $133,451 to $237,520

Table 3: Salary $237,521 and above

2022-23 Overseas Travel

Table 6: Salary $133,450 and below

Table 7: Salary – $133,451 to $237,520

Table 8: Salary – $237,521 and above

ato travel allowance superannuation

Table 1: Reasonable amounts for domestic travel expenses – employee’s annual salary $133,450 and below

ato travel allowance superannuation

Table 2: Reasonable amounts for domestic travel expenses – employee’s annual salary $133,451 to $237,520

ato travel allowance superannuation

Table 3: Reasonable amounts for domestic travel expenses – employee’s annual salary $237,521 and above

ato travel allowance superannuation

Table 4: Reasonable amounts for domestic travel expenses – high-cost country centres accommodation expenses

ato travel allowance superannuation

Table 5a: Reasonable amounts for domestic travel expenses – employee truck driver’s meals (food and drink)

ato travel allowance superannuation

Table 6: Reasonable amounts for overseas travel expenses – employee’s annual salary $133,450 and below

ato travel allowance superannuation

Table 7: Reasonable amounts for overseas travel expenses – employee’s annual salary $133,451 to $237,520

ato travel allowance superannuation

Table 8: Reasonable amounts for overseas travel expenses – employee’s annual salary $237,521 and above

ato travel allowance superannuation

Allowances for 2021-22

The full document in PDF format: 2021-22 Determination TD 2021/6 (pdf).

The document displayed with links to each sections is set out below.

For the 2021-22 income year the reasonable amount for overtime meal expenses is $32.50

2021-22 Domestic Travel

Table 1: Salary $129,250 and below

Table 2: Salary $129,251 to $230,050

Table 3: Salary $230,051 and above

2021-22 Overseas Travel

Table 6: Salary $129,250 and below

Table 7: Salary – $129,251 to $230,050

Table 8: Salary – $230,051 and above

2021-22 Domestic Table 1: Employee’s annual salary – $129,250 and below

ato travel allowance superannuation

2021-22 Domestic Table 2: Employee’s annual salary – $129,251 to $230,050

ato travel allowance superannuation

2021-22 Domestic Table 3: Employee’s annual salary – $230,051 and above

ato travel allowance superannuation

2021-22 Domestic Table 4: High cost country centres – accommodation expenses

ato travel allowance superannuation

2021-22 Domestic Table 5: Tier 2 country centres

ato travel allowance superannuation

2021-22 Domestic Table 5a: Employee truck driver’s meals (food and drink)

ato travel allowance superannuation

2021-22 Overseas Table 6: Employee’s annual salary – $129,250 and below

ato travel allowance superannuation

2021-22 Overseas Table 7: Employee’s annual salary – $129,251 to $230,050

ato travel allowance superannuation

2021-22 Overseas Table 8: Employee’s annual salary – $230,051 and above

ato travel allowance superannuation

2021-22 Overseas Table 9: Table of countries

ato travel allowance superannuation

Allowances for 2020-21

Download full document in PDF format: 2020-21 Determination TD 2020/5 (pdf).

The document displayed with links to each section is set out below.

For the 2020-21 income year the reasonable amount for overtime meal expenses is $31.95 .

2020-21 Domestic Travel

Table 1: Salary $126,970 and below

Table 2: Salary $126,971 to $225,980

Table 3: Salary $225,981 and above

2020-21 Overseas Travel

Table 6: Salary $126,970 and below

Table 7: Salary – $126,971 to $225,980

Table 8: Salary – $225,981 and above

ato travel allowance superannuation

2020-21 Domestic Travel 2020-21 Domestic Table 1: Employee’s annual salary – $126,970 and below

ato travel allowance superannuation

2020-21 Domestic Table 2: Employee’s annual salary – $126,971 to $225,980

ato travel allowance superannuation

2020-21 Domestic Table 3: Employee’s annual salary – $225,981 and above

ato travel allowance superannuation

2020-21 Domestic Table 4: High cost country centres – accommodation expenses

ato travel allowance superannuation

2020-21 Domestic Table 5: Tier 2 country centres

ato travel allowance superannuation

2020-21 Domestic Table 5a: Employee truck driver’s meals (food and drink)

ato travel allowance superannuation

2020-21 Overseas Travel 2020-21 Overseas Table 6: Employee’s annual salary – $126,970 and below

ato travel allowance superannuation

2020-21 Overseas Table 7: Employee’s annual salary – $126,971 to $225,980

ato travel allowance superannuation

2020-21 Overseas Table 8: Employee’s annual salary – $225,981 and above

ato travel allowance superannuation

2020-21 Overseas Table 9: Table of countries

ato travel allowance superannuation

Allowances for 2019-20

The determination in sections:

Domestic Travel

Table 1: Employee’s annual salary – $124,480 and below

Table 2: Employee’s annual salary – $124,481 to $221,550

Table 3: Employee’s annual salary – $221,551 and above

Table 4: High cost country centres – accommodation expenses

Table 5a: Employee truck driver’s meals (food and drink)

Overseas Travel

Table 6: Employee’s annual salary – $124,480 and below

Table 7: Employee’s annual salary – $124,481 to $221,550

Table 8: Employee’s annual salary – $221,551 and above

For the 2019-20 income year the reasonable amount for overtime meal expenses is $31.25.

The reasonable travel and overtime meal allowance expense amounts commencing 1 July 2019 for the 2019-20 income year are contained in Tax Determination TD 2019/11 (issued 3 July 2019).

Download the PDF or view online here .

ato travel allowance superannuation

Domestic Travel Table 1: Employee’s annual salary – $124,480 and below

Domestic Tarvel Allowance Table 1

Domestic Travel Table 2: Employee’s annual salary – $124,481 to $221,550

Domestic Travel Allowance Table 2

Domestic Travel Table 3: Employee’s annual salary – $221,551 and above

Domestic Travel Allowance Table 3

Domestic Travel Table 4: High cost country centres – accommodation expenses

Domestic Travel Allowance High cost country centres – accommodation expenses

Domestic Travel Table 5: Tier 2 country centres

Domestic Travel Tier 2 country centres

Domestic Travel Table 5a: Employee truck driver’s meals (food and drink)

Employee truck driver’s meals (food and drink)

Overseas Travel Table 6: Employee’s annual salary – $124,480 and below

Overseas Travel Table 6

Overseas Travel Table 7: Employee’s annual salary – $124,481 to $221,550

Overseas Travel Table 7

Overseas Travel Table 8: Employee’s annual salary – $221,551 and above

Overseas Travel Table 8: Employee’s annual salary – $221,551 and above

Overseas Travel Table 9: Table of countries

Overseas Travel Table 9: Table of countries

Substantiation and Compliance

Taxation Ruling TR 2004/6 explains the the way in which the expenses can be claimed within the substantiation rules, including the requirement to obtain written evidence and exemptions to that requirement.

Allowances which are ‘reasonable’ , i.e. comply with the Reasonable Allowance determination amounts and with TR 2004/6 are not required to be declared as income and are excluded from the expense substantiation requirements.

These substantiation rules only apply to employees. Non-employees must fully substantiate their travel expense claims. Expenses for non-working accompanying spouses are excluded.

Key points :

To be claimable as a tax deduction, and to be excluded from the expense substantiation requirements, travel and overtime meal allowances must:

  • be for work-related purposes; and
  • be supported by payments connected to the relevant expense
  • for travel allowance expenses, the employee must sleep away from home
  • if the amount claimed is more than the ‘reasonable’ amount set out in the Tax Determination, then the whole claim must be substantiated
  • employees can be required to verify the facts relied upon to claim a tax deduction and/or the exclusion from the substantiation requirements
  • an allowance conforming to the guidelines doesn’t need to be declared as income or claimed in the employee’s tax return, unless it has been itemised on the statement of earnings. Amounts of genuine reasonable allowances provided to employees(excludng overseas accommodation) are not required to be subjected to tax withholdings or itemised on an employee’s statement of earnings.
  • claims which don’t match the amount of the allowance need to be declared.

The Tax Office has issued guidance on their position.

[11 August 2021] Taxation Ruling TR 2021/4 reviews the tax treatment of accommodation and food and drink expenses, and provides 14 examples which distinguish non-deductible living expenses from deductible travelling on work expenses. FBT implications for the ‘otherwise deductible’ rule and travel and LAFHA allowances are also considered.

[11 August 2021] Practical Compliance Guideline PCG 2021/3 (which finalises draft PCG 2021/D1 ) provides the ATO’s compliance approach to determining if allowances or benefits provided to an employee are travelling on work, or living at a location.

For FBT purposes an employee is deemed to be travelling on work if they are away for no more than 21 consecutive days, and fewer than 90 days in the same work location in a FBT year.

See also: Travel between home and work and LAFHA Living Away From Home

The issue of annual determination TD 2017/19 for the 2017-18 year marked a tightening of the Tax Office’s interpretation of the necessary conditions for the relief of allowances from the substantiation rules, which would otherwise require full documentary evidence (e.g. receipts) and travel records. (900-50(1))

For a full discussion of the issues, this article from Bantacs is recommended: Reasonable Allowance Concessions Effectively Abolished By The ATO .

Prior to 2017-18

In summary: Prior to 2017-18 the Tax Office rulings stated the general position that provided a travel allowance was ‘reasonable’ (i.e. followed the ATO-determined amounts) then substantiation with written evidence was not required. “In appropriate cases”, however employees may have been required to show how their claim was calculated and that the expense was actually incurred.

What changed

The relevant wording was changed in the 2017-18 determination to now require that more specific additional evidence be available if requested. This additional evidence is not prescribed in the tax rules, but represents a higher administrative standard being applied by the Tax Office.

The required evidence includes being able to show:

  • you spent the money on work duties (e.g. away from home overnight for work)
  • how the claim was worked out (e.g. diary record)
  • you spent the money yourself (e.g. credit card statement, banking records)
  • you were not reimbursed (e.g. letter from employer)

Other requirements highlighted by the Bantacs article include:

  • a representative sample of receipts may be required to show that a reasonable allowance (or part of it) has actually been spent (TD 2017/19 para 20)
  • hostels or caravan parks are not considered eligible for the accommodation component of a reasonable allowance because they are not the right kind of “commercial establishment”, examples of which are hotels, motels and serviced apartments (para 14)
  • reasonable amounts for meals can only be for meals within the specific hours of travel (not days), and can only be for breakfast, lunch or dinner (para 15), and therefore could exclude, for example, meals taken during a period of night work.

Tip : The reasonable amount for incidentals still applies in full to each day of travel covered by the allowance, without the need to apportion for any part day travel on the first and last day. (para 16).

Alternative: business travel expense claims

With the burden of proof on ‘reasonable allowance’ claims potentially quite high, an alternative is to opt for a travel expense claim made out under the general substantiation rules for employees, or under the general rules for deductibility for businesses.

The kind of business travel expenses referred to here could include:

Airfares Accommodation Meals Car hire Incidentals (e.g. taxi fares)

The Tax Office has an article describing how to meet the requirements for claiming travel expenses as a tax deduction. See: Claiming a tax deduction for business travel expenses

Travel diary

A travel diary is required by sole traders and partners for overnight expenses and recommended for everyone else (including companies and trusts).

It is important to exclude any private portion of travelling expense which is non-deductible, or if paid on behalf of an employee gives rise to an FBT liability.

For example the expenses of a non-business associate (e.g. spouse), the cost of private activities such as sight-seeing, and accommodation and associated expenses for the non-business portion of a trip.

Airfares to and from a business travel destination would not need to be apportioned if the private element of the trip such as sightseeing was only incidental to the main purpose and time spent.

This is an example of a travel diary for Rebecca who owns a business as a sole trader landscape gardener. (courtesy of ATO Tax Time Fact Sheet )

Example of a business trip travel diary

Allowances for 2018-19

ato travel allowance superannuation

For the 2018-19 income year the reasonable amount for overtime meal allowance expenses is $30.60 .

The meal-by-meal amounts for employee long distance truck drivers are $24.70, $28.15 and $48.60 per day for breakfast, lunch and dinner respectively.

This determination includes ATO reasonable allowances for

(a) overtime meal expenses – for food and drink when working overtime (b) domestic travel expenses – for accommodation, food and drink, and incidentals when travelling away from home overnight for work (particular reasonable amounts are given for employee truck drivers, office holders covered by the Remuneration Tribunal and Federal Members of Parliament) (c) overseas travel expenses – for food and drink, and incidentals when travelling overseas for work

Allowances for 2017-18

ato travel allowance superannuation

An addendum was issued modifying paragraphs 23 to 30 of determination TD 2017/19 setting out the new reasonable amounts, and consolidated into TD 2017/19 as linked above. For reference purposes, the first-released version of TD 2017/19 issued 3 July 2017 is linked here .

2017-18 Addendum: ATO reinstates the meal-by-meal approach for truck drivers’ travel expense claims

On 27 October 2017 the ATO announced the reinstatement of the meal-by-meal approach for truck drivers who claim domestic travel expenses for meals. The following new reasonable amounts have now been included in an updated version of the current ruling (see on page 7):

For the 2017-18 income year the reasonable amount for overtime meal allowance expenses is $30.05 .

This determination contains ATO reasonable allowances for:

  • overtime meals
  • domestic travel
  • employee truck drivers
  • overseas travel
  • $24.25 for breakfast
  • $27.65 for lunch
  • $47.70 for dinner

The amount for each meal is separate and can’t be combined into a single daily amount or moved from one meal to another.

See: ATO media release

Allowances for 2016-17

reasonable-travel-1

For the 2016-17 income year the reasonable amount for overtime meal allowance expenses is $29.40 .

Allowances for 2015-16

Download the PDF or view online here . For the 2015-16 income year the reasonable amount for overtime meal allowance expenses is $ 28.80 .

Allowances for 2014-15

reasonable_travel_allowances_2014-15

Allowances for 2013-14

The reasonable travel and overtime meal allowance expense amounts for the 2013-14 income year are contained in Tax Determination TD 2013/16 . For the 2013-14 income year the reasonable amount for overtime meal allowance expenses is $ 27.70 .

Allowances for 2012-13

The reasonable travel and overtime meal allowance expense amounts for the 2012-13 income year are contained in Tax Determination TD 2012/17 . For the 2012-13 income year the reasonable amount for overtime meal allowance expenses is $27.10

Allowances for 2011-12

The reasonable travel and overtime meal allowance expense amounts for the 2011-12 income year are contained in Tax Determination TD 2011/017 . For the 2011-12 income year the reasonable amount for overtime meal allowance expenses is $26.45

This page was last modified 2023-06-28

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Tax and superannuation

Closing Loopholes: Fair Work Act changes

A new criminal offence for intentional underpayments by employers will be added to the Fair Work Act as part of the new ‘Closing Loopholes’ laws from no earlier than 1 January 2025.

We (the Fair Work Ombudsman) will investigate suspected criminal underpayment offences once the changes take effect.

Learn more at Closing Loopholes: Fair Work Act changes .

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Home » Europe » Moscow

EPIC MOSCOW Itinerary! (2024)

Moscow is the heart of Mother Russia. Just the mention of this city conjures images of colorful bulbous pointed domes, crisp temperatures, and a uniquely original spirit!

Moscow has an incredibly turbulent history, a seemingly resilient culture, and a unique enchantment that pulls countless tourists to the city each year! Although the warmer months make exploring Moscow’s attractions more favorable, there’s just something about a fresh snowfall that only enhances the appearance of the city’s iconic sites!

If you’re a first-time visitor to Moscow, or simply wanting to see as much of the city as possible, this Moscow itinerary will help you do just that!

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Best Time To Visit Moscow

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Here is a quick look at the seasons so you can decide when to visit Moscow!

The summer months (June-August) are a great time to travel to Moscow to take advantage of the enjoyable mild temperatures. This is considered peak travel season. Bear in mind that hotel prices rise along with the temperatures!

when to visit moscow

If you’re planning a trip to Moscow during fall (September-November) try to plan for early fall. This way the temperatures will still be pleasant and winter won’t be threatening.

Russian winters (December-February) are not for the faint of heart as Napoleon learned to his peril. Some days the sun will be out for less than an hour, and snow is guaranteed. Although winters are exceptionally cold, this is when you’ll get a true glimpse of the Moscow experience!

The best time to visit Moscow is during spring  (March-May). The temperatures will begin to creep up and the sun begins to shine for significant portions of the day. Hotel rates will also have yet to skyrocket into peak ranges!

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With a Moscow City Pass , you can experience the best of Moscow at the CHEAPEST prices. Discounts, attractions, tickets, and even public transport are all standards in any good city pass – be sure invest now and save them $$$ when you arrive!

Moscow is a large city with many accommodation options to choose from. Staying in a location that fits with your travel plans will only enhance your Moscow itinerary. Here is a brief introduction to a few great areas of the city we recommend checking out!

The best place to stay in Moscow to be close to all the action is Kitay-Gorod. This charming neighborhood will put you within walking distance to Moscow’s famous Red Square, thus cutting down on travel time. This will allow you to see more of the city in a shorter amount of time!

where to stay in moscow

It’s surrounded by restaurants, cafes, bars, and shops. If you’re a first-time visitor to Moscow, or just planning a quick weekend in Moscow, then this area is perfect for you!

Another great area to consider is the Zamoskvorechye district. This area of the city offers a blend of new and old Moscow. It has an artsy vibe and there are plenty of fun sites you can explore outside of the main touristy areas of Moscow.

Of course, as in all areas of Moscow, it’s close to public transportation that will quickly connect you with the rest of the city and make your Moscow itinerary super accessible!

Best Airbnb in Moscow – Exclusive Apartment in Old Moscow

Exclusive Apartment in Old Moscow

Modern and cozy, this apartment is in the heart of Old Moscow. Bordering the Basmanny and Kitay-Gorod districts, this two-bedroom flat is walking distance to the Kremlin and Red Square. Safe, quiet, and comfortable, this is the best Airbnb in Moscow, no question!

Best Budget Hotel in Moscow – Izmailovo Alfa Hotel

moscow itinerary

The Izmailovo Alfa Hotel is a very highly rated accommodation that provides all the components necessary for a comfortable trip to Moscow. There is an on-site restaurant, bar, fitness center, and an airport shuttle service. The rooms are modern and spacious and are equipped with a TV, heating/air conditioning, minibar, and more!

Best Luxury Hotel in Moscow – Crowne Plaza Moscow World Trade Centre

moscow itinerary

If you’re touring Moscow in luxury, the Crowne Plaza Moscow World Trade Centre is the hotel for you! Elegantly furnished rooms are equipped with a minibar, flat-screen TV,  in-room safes, as well as tea and coffee making facilities! Bathrooms come with bathrobes, slippers, and free toiletries. There is also an onsite restaurant, bar, and fitness center.

Best Hostel in Moscow – Godzillas Hostel

moscow itinerary

Godzillas Hostel is located in the center of Moscow, just a short walk from all the major tourist attractions and the metro station. Guests will enjoy all the usual hostel perks such as self-catering facilities, 24-hour reception, Free Wi-Fi, and security lockers. This is one of the best hostels in Moscow and its wonderful social atmosphere and will make your vacation in Moscow extra special!

Godzillas Hostel is one of our favourites in Moscow but they’re not taking guests right now. We’re not sure if they’re closed for good but we hope they’ll come back soon.

An important aspect of planning any trip is figuring out the transportation situation. You’re probably wondering how you’re going to get to all of your Moscow points of interest right? Luckily, this sprawling city has an excellent network of public transportation that will make traveling a breeze!

The underground metro system is the quickest and most efficient way to travel around Moscow. Most visitors rely exclusively on this super-efficient transportation system, which allows you to get to pretty much anywhere in the city! It’s also a great option if you’re planning a Moscow itinerary during the colder months, as you’ll be sheltered from the snow and freezing temperatures!

moscow itinerary

If you prefer above-ground transportation, buses, trams, and trolleybuses, run throughout the city and provide a rather comfortable alternative to the metro.

Moscow’s metro, buses, trams, and trolleybuses are all accessible with a ‘Troika’ card. This card can be topped up with any sum of money at a metro cash desk. The ticket is simple, convenient, and even refundable upon return to a cashier!

No matter which method you choose, you’ll never find yourself without an easy means of getting from point A to point B!

Red Square | Moscow Kremlin | Lenin’s Mausoleum | St. Basil’s Cathedral  | GUM Department Store

Spend the first day of your itinerary taking your own self guided Moscow walking tour around the historic Red Square! This is Moscow’s compact city center and every stop on this list is within easy walking distance to the next! Get ready to see all of the top Moscow landmarks!

Day 1 / Stop 1 – The Red Square

  • Why it’s awesome: The Red Square is the most recognizable area in Moscow, it has mesmerizing architecture and centuries worth of history attached to its name.
  • Cost: Free to walk around, individual attractions in the square have separate fees. 
  • Food nearby: Check out Bar BQ Cafe for friendly service and good food in a great location! The atmosphere is upbeat and they’re open 24/7!

The Red Square is Moscow’s historic fortress and the center of the Russian government. The origins of the square date back to the late 15th century, when Ivan the Great decided to expand the Kremlin to reflect Moscow’s growing power and prestige!

During the 20th century, the square became famous as the site for demonstrations designed to showcase Soviet strength. Visiting the Red Square today, you’ll find it teeming with tourists, who come to witness its magical architecture up close!

The Red Square

The square is the picture postcard of Russian tourism, so make sure to bring your camera when you visit! No matter the season, or the time of day, it’s delightfully photogenic! 

It’s also home to some of Russia’s most distinguishing and important landmarks, which we’ve made sure to include further down in this itinerary. It’s an important center of Russia’s cultural life and one of the top places to visit in Moscow!

In 1990, UNESCO designated Russia’s Red Square as a World Heritage site. Visiting this historic site is a true bucket-list event and essential addition to your itinerary for Moscow!

Day 1 / Stop 2 – The Moscow Kremlin

  • Why it’s awesome: The Moscow Kremlin complex includes several palaces and cathedrals and is surrounded by the Kremlin wall. It also houses the principal museum of Russia (the Kremlin Armory).
  • Cost: USD $15.00
  • Food nearby: Bosco Cafe is a charming place to grat a casual bite to eat. They have excellent coffee and wonderful views of the Red Square and the Moscow Kremlin!

The iconic Moscow Kremlin , also known as the Kremlin museum complex, sits on Borovitsky Hill, rising above the Moscow River. It is a fortified complex in the center of the city, overlooking several iconic buildings in the Red Square!

It’s the best known of the Russian Kremlins – citadels or fortress’ protecting and dominating a city. During the early decades of the Soviet era, the Kremlin was a private enclave where the state’s governing elite lived and worked.

The Kremlin is outlined by an irregularly shaped triangular wall that encloses an area of 68 acres! The existing walls and towers were built from 1485 to 1495. Inside the Kremlin museum complex, there are five palaces, four cathedrals, and the enclosing Kremlin Wall with Kremlin towers.

The Armoury Chamber is a part of the Grand Kremlin Palace’s complex and is one of the oldest museums of Moscow, established in 1851. It showcases Russian history and displays many cherished relics. Definitely make sure to check out this museum while you’re here!

The Moscow Kremlin

The churches inside the Moscow Kremlin are the Cathedral of the Dormition, Church of the Archangel, Church of the Annunciation, and the bell tower of Ivan Veliki (a church tower).

The five-domed Cathedral of the Dormition is considered the most famous. It was built from 1475–1479 by an Italian architect and has served as a wedding and coronation place for great princes, tsars, and emperors of Russia. Church services are given in the Kremlin’s numerous cathedrals on a regular basis.

The Grand Kremlin Palace was the former Tsar’s Moscow residence and today it serves as the official workplace of the President of the Russian Federation (Vladimir Putin seems to have bagged that title for life) .

Insider Tip: The Kremlin is closed every Thursday! Make sure to plan this stop on your Moscow itinerary for any other day of the week!

Day 1 / Stop 3 – Lenin’s Mausoleum

  • Why it’s awesome: The mausoleum displays the preserved body of Soviet leader Vladimir Lenin .
  • Cost: Free!
  • Food nearby: Khinkal’naya is a charming Georgian restaurant with vaulted ceilings and exposed brick. It’s a popular place with locals and right next to the Red Square!

Lenin’s Mausoleum, also known as Lenin’s Tomb, is the modernist mausoleum for the revolutionary leader Vladimir Lenin. It’s located within the Red Square and serves as the resting place for the Soviet leader! His preserved body has been on public display since shortly after his death in 1924.

It’s located just a few steps away from the Kremlin Wall and is one of the most controversial yet popular Moscow attractions!

Admission is free for everyone, you’ll only need to pay if you need to check a bag. Before visitors are allowed to enter the mausoleum, they have to go through a metal detector first. No metal objects, liquids, or large bags are allowed in the mausoleum!

Lenins Mausoleum

Expect a line to enter the building, and while you’re inside the building, you’ll be constantly moving in line with other visitors. This means you won’t be able to spend as long as you’d like viewing the mausoleum, but you’ll still be able to get a good look. Pictures and filming while inside the building are strictly prohibited, and security guards will stop you if they see you breaking this rule.

The mausoleum is only open on Tuesday, Wednesday, Thursday, and Saturday – unless it’s a public holiday or a day scheduled for maintenance. The hours it’s open for each day are limited, make sure to check online before you visit to make sure you can fit this into your Moscow itinerary for that day!

Insider Tip: The Lenin’s Museum is there for people to pay their respect; remember to keep silent and move along quickly, it’s not intended for people to congregate around. Also, men are not allowed to wear hats and everyone must take their hands out of their pockets when inside the building.

Day 1 / Stop 4 – St. Basil’s Cathedral

  • Why it’s awesome: A dazzling designed cathedral that showcases Russia’s unique architecture. This cathedral is one of the most recognizable symbols of the country!
  • Cost: USD $8.00
  • Food nearby: Moskovskiy Chaynyy Klub is a cozy cafe serving food items and pipping hot tea; it’s the perfect place to go if you’re visiting Moscow during the winter months!

Located in the Red Square, the ornate 16th-century St. Basil’s Cathedral is probably the building you picture when you think of Moscow’s unique architecture. Its colorful onion-shaped domes tower over the Moscow skyline!

The cathedral was built from 1555-1561 by order of Tsar Ivan the Terrible. It was designed with an iconic onion dome facade and enchanting colors that captivate all who see it. Fun fact: If you’re wondering why Russian churches have onion domes, they are popularly believed to symbolize burning candles!

This iconic cathedral has become a symbol of Russia due to its distinguishing architecture and prominent position inside the Red Square. It’s one of the most beautiful, wonderful, and mesmerizing historical cathedrals in the world!

St. Basils Cathedral

The interior of the church surprises most people when they visit. In contrast to the large exterior, the inside is not so much one large area, but rather a collection of smaller areas, with many corridors and small rooms. There are 9 small chapels and one mausoleum grouped around a central tower.

Visiting the inside is like walking through a maze, there are even small signs all around the cathedral tracing where to walk, and pointing you in the right direction! The walls are meticulously decorated and painted with intricate floral designs and religious themes.

The church rarely holds service and is instead a museum open for the public to visit.

Insider Tip: During the summer months the line to go inside the cathedral can get quite long! Make sure to arrive early or reserve your tickets online to guarantee quick access into the cathedral!

Day 1 / Stop 5 – GUM Department Store

  • Why it’s awesome: This is Russia’s most famous shopping mall! It’s designed with elegant and opulent architecture and provides a real sense of nostalgia!
  • Cost: Free to enter
  • Food nearby: Stolovaya 57 is a cafeteria-style restaurant with a variety of inexpensive Russian cuisine menu items including soups, salads, meat dishes, and desserts. It’s also located inside the GUM department store, making it very easily accessible when you’re shopping!

The enormous GUM Department Store is located within the historic Red Square. It has a whimsical enchantment to it that sets it apart from your typical department store.

A massive domed glass ceiling lines the top of the building and fills the interior with natural sunlight. There are live plants and flowers placed throughout the mall that give the shopping complex a lively and cheerful feel! A playful fountain sits in the center, further adding to the malls inviting a sense of wonder and amusement!

The GUM department store opened on December 2, 1893. Today, it includes local and luxury stores, including Fendi, Louis Vuitton, Prada, and many more! There are numerous cafes, restaurants, and even a movie theater inside!

GUM Department Store

For a special treat, head into Gastronom 1. This 1950s-style shop sells gourmet food items, like wine, freshly-baked pastries, cheese, Russian chocolate, and of course, vodka! Also, be on the lookout for a bicycle pedaling ice cream truck with an employing selling ice cream!

The ambiance is simply amazing, a trip to this idyllic shopping mall is an absolute must on any Moscow itinerary!

Insider Tip: Make sure to carry some small change on you in case you need to use the restroom, you’ll need to pay 50 rubles – or about USD $0.80 to use the bathroom in GUM.

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Wanna know how to pack like a pro? Well for a start you need the right gear….

These are packing cubes for the globetrotters and compression sacks for the  real adventurers – these babies are a traveller’s best kept secret. They organise yo’ packing and minimise volume too so you can pack MORE.

Or, y’know… you can stick to just chucking it all in your backpack…

Novodevichy Convent | Gorky Park | State Tretyakov Gallery | All-Russian Exhibition Center | Bolshoi Theater

On your 2 day itinerary in Moscow, you’ll have a chance to use the city’s excellent public transportation service! You’ll explore a few more of Moscow’s historic highlight as well as some modern attractions. These sites are a little more spread out, but still very easily accessible thanks to the metro!

Day 2 / Stop 1 – Novodevichy Convent

  • Why it’s awesome: The Novodevichy Convent is rich in imperial Russian history and contains some of Russia’s best examples of classical architecture!
  • Cost: USD $5.00
  • Food nearby: Culinary Shop Karavaevs Brothers is a cozy and simple place to have a quick bite, they also have vegetarian options!

The Novodevichy Convent is the best-known and most popular cloister of Moscow. The convent complex is contained within high walls, and there are many attractions this site is known for! 

The six-pillared five-domed Smolensk Cathedral is the main attraction. It was built to resemble the Kremlin’s Assumption Cathedral and its facade boasts beautiful snowy white walls and a pristine golden onion dome as its centerpiece. It’s the oldest structure in the convent, built from 1524 -1525, and is situated in the center of the complex between the two entrance gates.

There are other churches inside the convent as well, all dating back from many centuries past. The convent is filled with an abundance of 16th and 17th-century religious artworks, including numerous large and extravagant frescos!

Novodevichy Convent

Just outside the convent’s grounds lies the Novodevichy Cemetery. Here, you can visit the graves of famous Russians, including esteemed authors, composers, and politicians. Probably the most intriguing gravestone belongs to Russian politician Nikita Khruschev!

The Novodevichy Convent is located near the Moscow River and offers a peaceful retreat from the busy city. In 2004, it was proclaimed a UNESCO World Heritage Site. The convent remains remarkably well-preserved and is an outstanding example of Moscow Baroque architecture! 

Insider Tip: To enter the cathedrals inside the complex, women are advised to cover their heads and shoulders, while men should wear long pants.

Day 2 / Stop 2 – Gorky Central Park of Culture and Leisure

  • Why it’s awesome: A large amusement area in the heart of the city offering many attractions!
  • Cost: Free! 
  • Food nearby: Check out Mepkato, located inside Gorky Central Park for a casual meal in a cozy setting. There are indoor and outdoor seating options and the restaurant is child-friendly!

Gorky Central Park of Culture and Leisure is a large green space in the heart of Moscow. The park opened in 1928, and it stretches along the scenic embankment of the Moskva River. It covers an area of 300-acres and offers a lovely contrast from the compact city center.

You’ll find all sorts of wonderful attractions, from boat rides to bike rentals to tennis courts and ping-pong tables, and much more! there are an open-air cinema and festive events and concerts scheduled in the summer months.  A wide selection of free fitness classes is also offered on a regular basis, including jogging, roller skating, and dancing!

Although many of the options you’ll find here are more suited for outdoor leisure during the summer, you’ll also a selection of winter attractions, including one of Europe’s largest ice rinks for ice-skating!

Gorky Central Park of Culture and Leisure

If you’re trying to decide what to do in Moscow with kids, the park also offers several venues designed specifically for kids. Check out the year-round Green School which offers hands-on classes in gardening and art! You can also feed the squirrels and birds at the Golitsinsky Ponds!

The park is very well maintained and kept clean and the entrance is free of charge, although most individual attractions cost money. There is also Wi-Fi available throughout the park.

With so many attractions, you could easily spend all day here! If you’re only planning a 2 day itinerary in Moscow, make sure to plan your time accordingly and map out all the areas you want to see beforehand!

Day 2 / Stop 3 – The State Tretyakov Gallery

  • Why it’s awesome: The gallery’s collection consists entirely of Russian art made by Russian artists!
  • Food nearby : Brothers Tretyakovs is located right across the street from the gallery. It’s a wonderfully atmospheric restaurant serving top quality food and drinks!

The State Tretyakov Gallery was founded in 1856 by influential merchant and collector Pavel Tretyakov.  The gallery is a national treasury of Russian fine art and one of the most important museums in Russia!

It houses the world’s best collection of Russian art and contains more than 130, 000 paintings, sculptures, and graphics! These works have been created throughout the centuries by generations of Russia’s most talented artists!

The State Tretyakov Gallery

The exhibits range from mysterious 12th-century images to politically charged canvases. The collection is rich and revealing and offers great insight into the history and attitudes of this long-suffering yet inspired people!

All pictures are also labeled in English. If you plan to take your time and see everything inside the museum it will take a good 3-4 hours, so make sure to plan your Moscow trip itinerary accordingly! This gallery is a must-see stop for art lovers, or anyone wanting to explore the local culture and history of Russia in a creative and insightful manner! 

Insider Tip: When planning your 2 days in Moscow itinerary, keep in mind that most museums in Moscow are closed on Mondays, this includes The State Tretyakov Gallery!

Day 2 / Stop 4 – All-Russian Exhibition Center

  • Why it’s awesome: This large exhibition center showcases the achievements of the Soviet Union in several different spheres. 
  • Food nearby: Varenichnaya No. 1 serves authentic and homestyle Russian cuisine in an intimate and casual setting.

The All-Russian Exhibition Center is a massive park that presents the glory of the Soviet era! It pays homage to the achievements of Soviet Russia with its many different sites found on the property.

The center was officially opened in 1939 to exhibit the achievements of the Soviet Union. It’s a huge complex of buildings and the largest exhibition center in Moscow. There are several exhibition halls dedicated to different achievements and every year there are more than one hundred and fifty specialized exhibitions!

All Russian Exhibition Center

The Peoples Friendship Fountain was constructed in 1954 and is a highlight of the park. The stunning gold fountain features 16 gilded statues of girls, each representing the former Soviet Union republics. 

The Stone Flower Fountain was also built in 1954 and is worth checking out. The centerpiece of this large fountain is a flower carved from stones from the Ural Mountains! Along the side of the fountain are various bronze sculptures.

You will find many people zipping around on rollerblades and bicycles across the large area that the venue covers. It’s also home to amusement rides and carousels, making it the perfect place to stop with kids on your Moscow itinerary! Make sure to wear comfortable shoes and allow a few hours to explore all the areas that interest you!

Day 2 / Stop 5 – Bolshoi Theater

  • Why it’s awesome: The Bolshoi Theater is a historic venue that hosts world-class ballet and opera performances!
  • Cost: Prices vary largely between USD $2.00 –  USD $228.00 based on seat location.
  • Food nearby: Head to the Russian restaurant, Bolshoi for high-quality food and drinks and excellent service!

The Bolshoi Theater is among the oldest and most renowned ballet and opera companies in the world! It also boasts the world’s biggest ballet company, with more than 200 dancers!

The theater has been rebuilt and renovated several times during its long history. In 2011 it finished its most recent renovation after an extensive six-year restoration that started in 2005. The renovation included an improvement in acoustics and the restoration of the original Imperial decor.

The Bolshoi Theater has put on many of the world’s most famous ballet acts! Tchaikovsky’s ballet Swan Lake premiered at the theater in 1877 and other notable performances of the Bolshoi repertoire include Tchaikovsky’s The Sleeping Beauty and The Nutcracker!

Bolshoi Theater

Today, when you visit the theater, you can expect a magical performance from skilled singers, dancers, and musicians with the highest level of technique!

If you don’t have time to see a show, the theater also provides guided tours on select days of the week. Tours are given in both Russian and English and will provide visitors with a more intimate look at the different areas of the theater!

The stage of this iconic Russian theater has seen many outstanding performances. If you’re a fan of the performing arts, the Bolshoi Theater is one of the greatest and oldest ballet and opera companies in the world, making it a must-see attraction on your Moscow itinerary!

moscow itinerary

Godzillas Hostel

Godzillas Hostel is located in the center of Moscow, just a short walk from all the major tourist attractions and the metro station.

  • Towels Included

Cosmonautics Museum | Alexander Garden | Ostankino Tower | Izmaylovo District | Soviet Arcade Museum

Now that we’ve covered what to do in Moscow in 2 days, if you’re able to spend more time in the city you’re going to need more attractions to fill your time. Here are a few more really cool things to do in Moscow we recommend!

Memorial Museum of Cosmonautics

  • Hear the timeline of the ‘space race’ from the Russian perspective
  • This museum is fun for both adults and children!
  • Admission is USD $4.00

The Memorial Museum of Cosmonautics is a museum dedicated to space exploration! The museum explores the history of flight, astronomy, space exploration, space technology, and space in the arts. It houses a large assortment of Soviet and Russian space-related exhibits, and the museum’s collection holds approximately 85,000 different items!

Memorial Museum of Cosmonautics

The museum does an excellent job of telling the full story of the exciting space race between the USSR and the US! It highlights the brightest moments in Russian history and humanity and is very interesting and fun for all ages!

If you’re a fan of space or just curious about gaining insight into Russia’s fascinating history of space exploration, make sure to add this to your 3 day itinerary in Moscow!

The Alexander Garden

  • A tranquil place to relax near the Red Square
  • Green lawns dotted with sculptures and lovely water features
  • The park is open every day and has no entrance fee

The Alexander Garden was one of the first urban public parks in Moscow! The garden premiered in 1821 and was built to celebrate Russia’s victory over Napoleon’s forces in 1812!

The park is beautiful and well maintained with paths to walk on and benches to rest on. The park contains three separate gardens: the upper garden, middle garden, and lower garden.

The Alexander Garden

Located in the upper garden, towards the main entrance to the park is the Tomb of the Unknown Soldier with its eternal flame. This monument was created in 1967 and contains the body of a soldier who fell during the Great Patriotic War!

The park stretches along all the length of the western Kremlin wall for about half a mile. Due to its central location in the city, it’ll be easily accessible when you’re out exploring The Red Square.

It provides a bit of relief from the city’s high-energy city streets. Bring a picnic lunch, go for a walk, or just sit and people watch, this is one of the best Moscow sites to wind-down and relax!

Ostankino Television Tower

  • Television and radio tower in Moscow
  • Currently the tallest free-standing structure in Europe
  • Make sure you bring your passport when you visit, you can’t go up without it!

For spectacular views of the city, make sure to add the Ostankino Television Tower to your itinerary for Moscow! This impressive free-standing structure provides stunning views of the city in every direction. The glass floor at the top also provides great alternative views of the city!

Ostankino Television Tower

It takes just 58 seconds for visitors to reach the Tower’s observation deck by super fast elevator. The tower is open every day for long hours and is a great site in Moscow to check out! There is even a restaurant at the top where you can enjoy rotating views of the city while you dine on traditional Russian cuisine or European cuisine!

The tower is somewhat of an architectural surprise in a city that is not known for skyscrapers! To see the city from a new perspective, make sure to add this stop to your Moscow itinerary!

Izmaylovo District

  • The most popular attractions in this district are the kremlin and the flea market
  • Outside of the city center and easy to reach via metro
  • Most popular during the summer and on weekends

Travel outside the city center and discover a unique area of the city! The Izmaylovo District is a popular destination for locals and tourists alike, and one of the coolest places to see in Moscow! The two main attractions we recommend checking out are the Kremlin and the flea market.

The Izmailovo Kremlin was established as a cultural center and molded after traditional Russian architecture. This colorful complex is home to several single-subject museums, including a Russian folk art museum and a vodka museum!

Izmaylovo District

Next to the Kremlin is the Izmailovo open-air market, which dates back to the 17th century! The market is connected to the Izmailovo Kremlin by a wooden bridge. Pick up all your Russian souvenirs here, including traditional handicrafts, paintings, books, retro toys, and Soviet memorabilia!

You will find many hand-made and hand-painted options available at higher prices, as well as mass-produced souvenir options at lower prices!

Museum of Soviet Arcade Games

  • Closed on Mondays
  • Filled with old arcade games that visitors get to try out!
  • The museum also includes a small cafe and burger shop

For something a little different, check out the Museum of Soviet Arcade Games! The museum features roughly 60 machines from the Soviet era, including video games, pinball machines, and collaborative hockey foosball! The machines inside the museum were produced in the USSR in the mid-1970s.

Museum of Soviet Arcade Games

The best part is, most of the games are still playable! Purchase tickets and try the games out for yourself! The museum also has a neat little screening room that plays old Soviet cartoons and an area with Soviet magazines! This unique attraction is a fun addition to a 3 day itinerary in Moscow, and an attraction that all ages will enjoy! 

Whether you’re spending one day in Moscow, or more, safety is an important thing to keep in mind when traveling to a big city! Overall, Moscow is a very safe place to visit. However, it is always recommended that tourists take certain precautions when traveling to a new destination!

The police in Moscow is extremely effective at making the city a safe place to visit and do their best to patrol all of the top Moscow, Russia tourist attractions. However, tourists can still be a target for pickpockets and scammers.

Moscow has a huge flow of tourists, therefore there is a risk for pickpocketing. Simple precautions will help eliminate your chances of being robbed. Stay vigilant, keep your items close to you at all times, and don’t flash your valuables!

If you’re planning a solo Moscow itinerary, you should have no need to worry, as the city is also considered safe for solo travelers, even women. Stay in the populated areas, try and not travel alone late at night, and never accept rides from strangers or taxis without a meter and correct signage.

The threat of natural disasters in Moscow is low, with the exception of severe winters when the temperature can dip below freezing! Bring a good, warm jacket if you visit in Winter.

However, please note that Russian views on homsexuality are far less accepting than those in Western Europe. Likewise, Non-Caucasian travellers may sadly encounter racism in Russia .

Don’t Forget Your Travel Insurance for Moscow

ALWAYS sort out your backpacker insurance before your trip. There’s plenty to choose from in that department, but a good place to start is Safety Wing .

They offer month-to-month payments, no lock-in contracts, and require absolutely no itineraries: that’s the exact kind of insurance long-term travellers and digital nomads need.

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SafetyWing is cheap, easy, and admin-free: just sign up lickety-split so you can get back to it!

Click the button below to learn more about SafetyWing’s setup or read our insider review for the full tasty scoop.

Now that we’ve covered all the top things to see in Moscow, we thought we’d include some exciting day trips to other areas of the country!

Sergiev Posad (Golden Ring)

Sergiev Posad Golden Ring

On this 7-hour guided tour, you’ll visit several scenic and historic areas of Russia. Start your day with hotel pick-up as you’re transferred by a comfortable car or minivan to Sergiev Posad. Admire the charming Russian countryside on your drive and enjoy a quick stop to visit the Russian village, Rudonezh!

You’ll see the majestic Saint Spring and the Church of Sergiev Radonezh. You’ll also visit the UNESCO World Heritage Site, Trinity Lavra of St. Sergius, one of the most famous Orthodox sites in Russia!

Lastly, you’ll swing by the local Matreshka market and enjoy a break in a nice Russian restaurant before returning to Moscow!

Day Trip to Vladimir and Suzdal

Day Trip to Vladimir and Suzdal

On this 13-hour trip, you’ll discover old Russia, with its picturesque landscapes and white-stoned beautiful churches! You’ll visit the main towns of the famous Golden Ring of Russia – the name for several cities and smaller towns north-east of Moscow.

Your first stop will be in the town of Vladimir, the ancient capital of all Russian principalities. The city dates back to the 11th century and is one of the oldest and the most important towns along the Ring! Next, you’ll visit Suzdal, a calm ancient Russian town north of Vladimir with only 13,000 inhabitants!

The old-style architecture and buildings of Suzdal are kept wonderfully intact. If you’re spending three days in Moscow, or more, this is a great option for exploring the charming areas outside the city!

Zvenigorod Day Trip and Russian Countryside

Zvenigorod Day Trip and Russian Countryside

On this 9-hour private tour, you’ll explore the ancient town of Zvenigorod, one of the oldest towns in the Moscow region! As you leave Moscow you’ll enjoy the stunning scenery along the Moscow River, and make a few stops at old churches along the way to Zvenigorod.

Upon arrival, you’ll explore the medieval center, including the 14th-century Savvino-Storozhevsky Monastery. Next, you’ll take a break for lunch (own expense) where you’ll have the chance to try out the Russian cuisine! Next, you’ll visit the Museum of Russian Dessert and sip on tea at a Russian tea ceremony.

The final stop of the day is at the Ershovo Estate, a gorgeous place to walk around and enjoy nature!

Day Trip to St Petersburg by Train visiting Hermitage & Faberge

Day Trip to St Petersburg by Train visiting Hermitage and Faberge

On this full-day tour, you’ll enjoy a a full round trip to St Petersburg where you’ll spend an exciting day exploring another popular Russian city! You’ll be picked up from your hotel in Moscow and be transferred to the train station where you’ll ride the high-speed train ‘Sapsan’ to St Petersburg.

Upon arrival, you’ll start the day by touring the Hermitage Museum and the Winter Palace. Next, you’ll visit the Faberge Museum, where you’ll explore the impressive collection of rare Faberge Eggs! In the afternoon, enjoy a sightseeing boat ride and a traditional 3-course Russian lunch.

If you’re spending 3 days in Moscow, or more, this is an excellent trip to take!

Trip to Kolomna – Authentic Cultural Experience from Moscow

Trip to Kolomna - Authentic Cultural Experience from Moscow

On this 10-hour tour, you’ll escape the city and travel to the historic town of Kolomna! First, you’ll visit the 14th-century Kolomna Kremlin, home to the Assumption Cathedral and an abundance of museums!

Next, enjoy lunch at a local cafe (own expense) before embarking on a tour of the Marshmallow Museum – of course, a marshmallow tasting is provided!  Your final stop is the Museum of Forging Settlements, where displays include armor and accessories for fishing and hunting.

Discover this beautiful Russian fairytale city on a private trip, where all of the planning is taken care of for you!

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Find out what people want to know when planning their Moscow itinerary.

How many days you need in Moscow?

We recommend that you spend at least two or three days in Moscow to take it all in.

What’s the best month to visit Moscow?

The best time to visit Moscow is over the spring, from March to May as temperatures are mild, crowds are thin and prices are reasonable.

What are some unusual things to do in Moscow?

I mean, queuing up to see an almost 100 year old corpse is pretty unsual! Check out Lenin’s Mausoleum if you fancy it!

What are some fun things to do in Moscow?

The Memorial Museum of Cosmonautics is a fun place to explore the famous space race from the perspective of the ‘other side’!

We hope you enjoyed our Moscow itinerary! We’ve made sure to cover all the Moscow must-sees as well as some unique attractions in the city! Our addition of insider tips, favorite food stops, and day trips from Moscow is an added bonus and will guarantee you make the most out of your exciting Russian vacation!

Immerse yourself in the modern and traditional Russian lifestyle! Get lost in museums, witness awe-inspiring architecture, and indulge in Russian cuisine! Spend the day strolling through all of the charming sites of Moscow, admiring the beautiful scenery and discovering the city’s fairytale-like enchantment!

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And for transparency’s sake, please know that some of the links in our content are affiliate links . That means that if you book your accommodation, buy your gear, or sort your insurance through our link, we earn a small commission (at no extra cost to you). That said, we only link to the gear we trust and never recommend services we don’t believe are up to scratch. Again, thank you!

Alya and Campbell

Alya and Campbell

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War in ukraine, free and up-to-date :), transportation to and from moscow sheremetyevo airport, what is the distance from moscow sheremetyevo airport to the centre of moscow.

The distance to the centre of Moscow (Saint Basil’s Cathedral / Red Square) is 34 kilometres from South Terminal Complex and 42 kilometres from North Terminal Complex. Thus, terminals A and B are further away from the city. Travel time between the airport and the city centre is 1 hour and 5 minutes. Unfortunately, it can be busy on the roads and you should take into account a car journey that takes longer.

From SVO Airport to Moscow City centre by Taxi

City centre

Public transport

Train aeroexpress to moscow – buy tickets.

The fastest travel option between Moscow Sheremetyevo Airport and the centre of Moscow is the train Aeroexpress. You can get stuck in a traffic jam if you travel by car, taxi or bus, that won’t happen if you take the train. The Aeroexpress commutes between Belorussky Station in the city and the railway station at the airport, located on the south side of the airport at Terminal E. An automated people mover (APM) runs between this station and terminals A and B. The Aeroexpress departs every 30 minutes, travel time is 35 minutes.

From metro station Belorusskaya at Belorussky Station, you can travel by metro to the city centre and other parts of Moscow. The journey time from metro station Belorusskaya to metro station Teatralnaya close to Red Square is only 5 minutes.

Aeroexpress tickets The prices are listed below, an Aeroexpress ticket including a ride with the metro, tram or (trolley) bus costs 560 RUB, the price for a subway ticket is 55 RUB. You can buy tickets for the Aeroexpress at the stations, but it is cheaper to do this online. Please consult website and timetable Aeroexpress for more information.

Aeroexpress

SAVING TIPS: Tickets can be bought at the airport, but online it is easier and cheaper (450 RUB one way, 900 RUB return). A group ticket can be used by four people and costs 1,100 RUB for a single journey and 1,800 RUB for a return (valid for 30 days). The price is the same online and from the ticket machine. Aeroexpress trains run without stopping, besides you can use free WiFi aboard since early 2015.

Top 5 sights in Moscow

1. Red Square – free! 2. Moscow Kremlin 3. Saint Basil’s Cathedral 4. Moscow Metro Tour of 1.5 hours 5. Communist Walking Tour of 2 hours

Bus and metro to Moscow

It is more economical to travel by bus and metro to the centre of Moscow. Needless to say, taking a direct train is easier and faster. With bus 817 and bus 948 you can get in 35 minutes to metro station Planernaya (northernmost station metro line 7). With bus 851 and bus 949 it takes 25 minutes to metro station Rechnoy Vokzal (northernmost station metro line 2). The price of a bus ticket is 57 RUB or 80 RUB.

From both stations you can take the metro to the centre of Moscow, station Kuznetskiy Most for metro line 7 (travel time: 31 minutes) and station Teatralnaya for metro line 2 (travel time: 23 minutes). Metro station Kuznetskiy Most is a short distance from the world-famous Bolshoi Theatre. The total journey time is at least one hour. If the bus ends up in a traffic jam, the journey can take a lot longer.

Tickets for the subway priced 55 RUB are available from the ticket vending machines. You can also buy a day ticket (yediniy) for public transport in Moscow for 200 RUB, it is valid for 24 hours. During the night you can travel by bus H1 between the airport and the city every half hour. Please consult buses to and from Moscow Sheremetyevo Airport and  website Moscow Metro for more information.

“The metro stations with the most central location in Moscow are Okhotny Ryad (M1), Teatralnaya (M2) and Revolution Square (M3), at a short distance from Red Square, Kremlin and GUM.”

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  • International edition
  • Australia edition
  • Europe edition

Three women on beach with surfboards in Australia.

Which are the best countries in the world to grow old in?

Pensions and healthcare benefits vary widely across the globe as do people’s perception of their happiness

Australia’s notoriously labyrinthine $150bn (£75.8bn) welfare system last week underwent a major review, which essentially recommended an overhaul . However the Commonwealth-funded age pension was conspicuously absent. A politically sensitive topic , it was not in the scope set by the conservative Abbott government, despite it being the largest and most expensive part of Australia’s social security.Australians are living and working for longer. By 2013 the number of Australians aged 65 and over had increased by 533,000 from five years previously, and 17% of people aged 45 and older expected to work beyond the age of 70 . In 2012-13, more than half of all retired men and a quarter of retired women named the government pension/allowance as their main source of income, a 45% increase on the number who told the Australian Bureau of Statistics they relied on it when they first retired. Superannuation payments (9.5% of a salary contributed by an employer) have been compulsory since 1992. State pensions are available to Australian residents over the age of 65 (67 by 2023) who have lived in Australia for at least 10 years (with some exceptions such as refugee status) and who meet income and asset requirements. In 2011, that translated to 60% of Australians of qualifying age. People who work past the pension age can still receive partial benefits or a lump sum under incentive schemes.Each fortnight pension recipients get a maximum payment of A$776.70 (£392) for singles, or A$585.50 (£296) if you are part of a couple. A payment supplement of up to A$63.50 (£32.13) a fortnight covers a pharmaceutical allowance, on top of Australia’s publicly funded universal healthcare benefit scheme , and utilities allowances. Each state and territory also offers cheaper travel and retail discounts to people over 60.

Additional services, which are means-tested and partly financed by contributions from a recipient’s pension after a departmental assessment of what is needed, include the Home Care package , and the Home and Community Care package. People over the age of 65 can apply, or from 50 if they are Aboriginal or an Torres Strait Islander. Helen Davidson, Darwin

At the core of the German welfare benefits system is the comprehensive social insurance system into which most workers pay, which includes healthcare provision, unemployment insurance and pension insurance. Once you pay into all these parts of the system, (about 15.5% of your salary for healthcare, 3% for employment insurance, nursing care insurance, 2.2% or 1.95% for those with no children, 18.9% for pension insurance – most of these shared with an employer) you are entitled to a range of benefits, including healthcare for older people. Prescriptions and glasses are covered by that system so don’t have to be applied for separately, and are not classed as benefits.

A person continues to pay into the health insurance system once they are drawing a pension, unless they don’t have the means. Roughly speaking, on retirement, individuals receive half to two-thirds of net income as a pension. About 85% of the workforce is enrolled in the system. There is no legally set minimum or maximum pension.

The normal retirement age for everyone born after 1964 is 67 years. Women who take time off to have children have their contributions topped up by the state. But an OECD report published this week shows that Germany has the widest pension benefits gap between men and women in Europe and the US . The average monthly pension received is around €1,052 (£767.46) for men in the old West German states, and €1,006 (£733.9) for those in the old East German states, while for women the figures are €521 (£380) and €705 (£514). Kate Connolly, Berlin

Roughly one in four Japanese are 65 or over – that proportion is expected to rise to one in three by 2025. Pride that life expectancies for Japanese men and women are among the highest in the world is tempered by concern over how to pay for welfare in the coming decades, when there will be fewer people of working age to foot the bill. In 2012, the full basic pension was ¥786,500 (£4,342) a year, 16% of average earnings of 4.79 million yen (£26,443) a year, according to OECD figures.

Everyone aged between 20 and 59 is expected to enrol in the basic national pension scheme, but only those who have paid in for a minimum of 25 years are eligible to draw a pension when they retire at 65. Full-time company employees and their spouses are automatically included in the employees’ pension scheme, which provides additional contributions to the basic state pension, proportional to an individual’s salary. The government estimates that about 85% of Japan’s workforce draw from the employees’ pension scheme. The fuel allowances for low-income residents will be cut by about ¥3bn (£16.2m) in this financial year. People aged 75 or older only need to shoulder 10% of their medical costs unless they have a high income. Everyone else pays 30% of the total cost. Some cities offer reasonably priced annual passes that enable elderly passengers unlimited travel for a year. Justin McCurry and Chie Matsumoto, Tokyo

Nordic countries

Unlike Sweden and Finland, in Norway pensions are holding up , and poverty among pensioners is actually falling dramatically, despite rising average wages. The official pension age has been 67 for both men and women since the 1970s, but it is possible to draw a full old-age pension from 62 and continue to work full time, while there is a range of options to draw a partial pension. But 67 remains the age when most people aim to retire – and the age at which people on disability benefits are transfered to pensions. Norwegians can continue to accrue pension entitlement until they are 75. Norway’s pension system is in transition, and currently two versions are in operation as the old one is phased out. The outgoing one is a defined benefit scheme comprised of a flat-rate universal benefit, an earnings-related second tier and a minimum benefit floor of almost 50% of average earnings after tax. It is a strongly progressive, egalitarian system due to the comparatively generous level of minimum protection and a decreasing replacement rate for earnings above the average annual wage. Marginal tax rates on pension income rise rapidly. A worker in Norway with 40 years’ contributions on an average wage can expect to enjoy a pension of about 67% of their previous income after tax . A new system is gradually taking over that consists of a defined contribution scheme, plus a minimum guaranteed pension. The payouts from this scheme are subject to a life expectancy adjustment, implying that old-age benefits for each new cohort of pensioners will be reduced in proportion to increases in longevity compared to 2010. Employment among older people is high in Norway, with more than 70% of people aged between 55 and 64 still working – well above the EU average of around 50%.

In Sweden, pensions used to be more generous than in Norway, but the average pension is now just above 50% of wages, and it is expected to dip below that level if life expectancy increases and the retirement age is not postponed. The guaranteed minimum pension is about one-third of the net average wage. Pensioners in Sweden and Norway get discounts on public transport, entry to museums and an income-tested housing allowance is available. Pensioners – like other people in need – can also apply for social assistance to cover one-off payments and special needs.

David Crouch, Gothenburg

The legal retirement age in Russia is early by European standards: 60 years for men and 55 for women. There has long been talk of raising the age, but given that male life expectancy is only just above 60, the move would be deeply unpopular. Russia’s finance minister said in a recent interview that the pension age should be increased gradually until it is 63 for both men and women. There is also talk of introducing an income test for pensioners – currently none exists and working pensioners or those receiving money from investments or other sources can still claim their pension.

Workers involved in certain categories of hard labour, those who have spent more than 15 years working in Russia’s far north, and mothers of more than five children, are entitled to begin receiving their pensions earlier.

A new points-based system is being phased in that will determine how much money pensioners receive based on how many years they worked. Currently, the basic state pension is around 4,000 (£40) roubles per month, but almost all pensioners receive a number of add-ons, and the average pension across the country is around 11,000 roubles (£110) per month, which is a little under one-third of the average salary. Some regions have particular allowances, for instance pensioners who have been registered living in Moscow for more than 10 years have their pensions topped up to at least 12,000 roubles by the Moscow city government.Pensioners also have a number of travel subsidies, discounted medicine, as well as small savings in certain supermarket chains, usually offered on particular days of the week.

There is no guarantee of the security of Russia’s pension fund further down the line, and indeed it was recently admitted that 243bn roubles (£2.4bn) had been redirected from the pension fund to pay for costs associated with annexing Crimea. Shaun Walker, Moscow

United States

As the country ages there is no shortage of local, state, national and not-for-profit initiatives that cater to older citizens’ needs. From prevention of elder abuse to ageing awareness to help with nutrition, assistance programmes are a common feature in many communities. Take the “Campus Kitchens Project”, which along with the older persons’ organisation, AARP Foundation announced in 2014 a three-year renewal of its outreach efforts using student volunteers to combat hunger and isolation among older people. With an estimated 9m older Americans at risk of hunger and the number of hungry people over 50 up by 80% in a decade the initiative harnesses a number of student-run kitchens at colleges across the country to help tackle food insecurity.

Meanwhile in Pennsylvania, one project, “Coming of age”, under the auspices of a collection of organisations, including the state branch of AARP has trained administrators in methods to revamp “seniors centres” to make them more appealing for older people to spend time in with numerous benefits including reducing social isolation. While there are plenty of examples of inventive community-based initiatives, there are wider challenges not least of which is funding retirement.

Exactly what income and benefits an individual receives when they reach 65 depends on a host of factors including which state they live in, whether they continue working past retirement age and in what capacity, the level of private or public sector employment-based pensions and other savings or investments.

The Pension Rights Center in Washington DC and the Pension Policy Center report that of the 44.7 million Americans over the age of 65 in 2013, half had a total annual income of less than $20,380 (£13,271) – from all sources.

Most US retirees receive income from social security, a federal social insurance programme to which people contribute via direct taxation. In the absence of a national state pension, it is the primary source of income for many and widely regarded as the foundation of retirement income. In 2013, 85% of older Americans received monthly social security benefits. The average annual benefit from social security for retired workers in 2013 was $15,132 (£9,852). According to the Social Security Administration, the national average wage in the same year was $44,888.

For three out of five people over 65 who receive social security benefits it accounts for half of their total annual retirement income but it is particularly important for lower income Americans. In 2012 one in four people over the age of 65 received all of their income from social security. According to the Global Age Watch Index 2014 the modest nature of social security payments and the high reliance on it means that the US has a higher incidence of elder poverty than most other countries One of the most valued public services available to older Americans is Medicare , a national health insurance system with almost universal coverage. According to Global Age Watch the programme provides “good access” to medical services and preventative care. However wWhen it comes to access to services for older people with long-term care needs, however, there are many barriers to obtaining affordable, quality provision because most adults don’t have separate insurance coverage for these. Mary O’Hara, Los Angeles

  • South Africa

Old age pensions are provided to people above the age of 60 earning below R49,920 (£2,763) if single and R99,840 (£5,527) if married, and whose assets do not exceed R831,600 (£46,041) if single and R1.7 million if married. Beneficiaries must not be maintained or cared for in a state institution, and should not be in receipt of another social grant. An elderly person is typically eligible for a grant of 1,350 rand (£75) per month. Government guidelines state: “It should be noted that social grants for adults are paid on a sliding scale – the more income and applicant has, the less he/she will receive for the grant.” They can turn to extended families and NGOs for help. The services NGOs offer include social support groups, training and education, income generating projects, frail care services, transport to health facilities and luncheon clubs and home based care, according to the Older Person’s Forum. But most of these services are non-existent in rural areas.

Nearly three million people were old age pension recipients in 2013/14. There are private companies that offer these benefits to pensioners – such as Specsavers with spectacles and some bus companies regarding travel. South Africa has one of the largest voluntary retirement funding systems in the world (and for the large proportions of people in employment, these arrangements are mandatory conditions of service). There are programmes of support in provincial social department for old age homes. There is broadly free healthcare in public health facilities. Public housing and transport also benefits many elderly people. Those retiring early have their pensions cut by 3.6% for each year, except those forced into early retirement, whose pensions can by cut by a maximum of 10.8%. David Smith, Johannesburg

The state pension is €219-€230 (£159-£167) per week for people under 80 and €240.30 (£175) for over-80s, depending on Older people , like all other Italians, receive free healthcare under the national health system. The services are either delivered free of charge, or patients pay for them and are reimbursed.

Other benefits differ from region to region. For example, residents in Rome over the age of 70 are offered free bus and metro passes. Stephanie Kirchgaessner, Rome

The legal retirement age in France now stands at 62 for people born between 1955 and 1973. However a full state pension is only awarded for those who have worked 40-43 years. Those born after 1973 will have to work for 43 years to obtain a full pension at 62. In certain cases, including those who have taken time out for parenting or taking care of a disabled person, it is possible to claim a full pension at the age of 65 (or 67 depending on the date of birth) regardless of how long the individual has worked. For private sector workers, the full pension takes into account the 25 best years worked, with an allowance for inflation, and can total half their monthly salary. Civil servants have a more generous scheme: they can retire on a state pension of 75% of average income, calculated on the basis of their last six months in work (minus bonuses). However under reforms announced last year, civil servants will have to work an extra two years – 43 instead of 41.5 – to receive a full pension, bringing them into line with the work period requirements of the private sector, even though the calculation remains different.

For unemployed pensioners, a single person with less than €9,600 (£6,988) per year or a couple with less than €14,904 per year can claim an allowance called the allocation de solidarité aux personnes agés (Aspa), or elderly persons solidarity benefit. In the case of a single person surviving on €7,000 a year, the Aspa allowance would be €2,600 (£1,893) – calculated according to the €9,600 benchmark figure minus the €7,000. A couple with €13,000 would receive €1,904 per year. Anne Penketh, Paris

The state pension is €219-€230 (£159-£167) per week for under-80s and €240.30 (£175) for over-80s, depending on social insurance contributions while working, regardless of any income from private or occupational pensions.

Pensioners, like those in receipt of long-term social welfare payments or those who can prove they cannot provide their heating needs during winter, are entitled to a means-tested weekly winter fuel allowance of €20 (£ 14.54) per household. Those over 70 receive a free TV licence and in some cases are eligible for means-tested free electricity and gas depending on their fiscal circumstances. All pensioners receive free bus and rail travel, not only in the Irish Republic but across the border in Northern Ireland. Henry McDonald, Dublin

  • Older people

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ato travel allowance superannuation

Few feel older people in the UK have a good quality of life, survey finds

ato travel allowance superannuation

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ato travel allowance superannuation

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ato travel allowance superannuation

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ato travel allowance superannuation

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ato travel allowance superannuation

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  1. Guide to using the ATO Superannuation Dashboard

    ato travel allowance superannuation

  2. ATO Reasonable Travel Allowances 2021

    ato travel allowance superannuation

  3. ATO Reasonable Travel Allowances 2021

    ato travel allowance superannuation

  4. ATO Reasonable Travel Allowances 2021

    ato travel allowance superannuation

  5. ATO Reasonable Travel Allowances 2021

    ato travel allowance superannuation

  6. ATO Reasonable Travel Allowances 2021

    ato travel allowance superannuation

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  3. SUPERANNUATION OF RAVI KANT RATHORE (SR. LECT.) GHSS GIRLS KISHTWAR ON 29 TH OF FEB.2024

  4. Employee Superannuation Choice Form

  5. Bankers Special Allowance Case (Link Avialable In Description)

  6. Central employee news#centralemployeesnews #pension#employees_news#7cpc #viralshorts#viralvideos

COMMENTS

  1. Travel allowances

    Travel allowance is a payment made to an employee to cover accommodation, food, drink or incidental expenses they incur when they travel away from their home overnight in the course of their duties. Allowances folded into your employee's salary or wages are taxed as salary and wages and tax has to be withheld, unless an exception applies. You ...

  2. List of payments that are ordinary time earnings

    The shift roster identifies the ordinary hours of work as 40 hours, with the additional four hours paid at a penalty rate. The payment to Ennio for his 40 ordinary hours of work is OTE. The 4 hours of overtime payments are not OTE. The payment for all 44 hours is salary or wages because it is a reward for his services.

  3. Allowances and reimbursements

    Allowances. Allowances are separately identified payments made to an employee for: working conditions - for example, danger, height or dirt. qualifications or special duties - for example, first aid certificate or safety officer. expenses that can't be claimed as a tax deduction by the employee - for example, normal travel between home and work.

  4. What is a travel allowance?

    To be a travel allowance, the allowance must be a payment to cover travel allowance expenses. This means a travel allowance must cover: accommodation; meals (food or drink) incidental expenses. A travel allowance doesn't have to cover all those expenses. The allowance may still be a travel allowance if it is only paid to cover 1-2 of these ...

  5. PDF TD 2023/3

    you rely on the reasonable amounts and the ATO checks your tax return, you will still be required to show: • you spent the money in performing your work duties (for example, in ... Canberra travel allowance rates for domestic travel, having regard to the circumstances under which those allowances are paid. Taxation Determination . TD 2023/3 ...

  6. PDF TD 2022/10

    • overseas travel expenses - for food and drink , and incidentals when travelling overseas for work. 2. The approach outlined in this Determination can only be used where you receive an allowance to cover the particular expenses you are claiming - for example, you received an accommodation allowance and are cl aiming accommodation expenses.

  7. Tax Knowledge

    Tax & Superannuation Seminars. Tax & Superannuation Webinars. ... - Travel allowances are assessable to the employee (under s 6-5 of the income tax assessment act 1997(ITAA97)) in certain circumstances. ... - the amount paid is less than or equal to the reasonable allowance rate set out in the annual ATO tax determination (currently TD2019/11)

  8. Super

    Superannuation and relationship breakdown. How your super is affected if your marriage or relationship breaks down. QC 23212. How to save for retirement via superannuation, your entitlements and obligations, when you can withdraw your super.

  9. ATO guidance on costs of travelling

    On 17 February 2021, the Australian Taxation Office (ATO) released the following new guidance in relation to whether an employee is "travelling on work" or otherwise, and the income tax and fringe benefits tax (FBT) treatment of associated travel expenses: Draft Taxation Ruling TR 2021/D1: Income tax and fringe benefit tax: employees ...

  10. Travel allowance or LAFHA? And how is each taxed?

    The ATO publishes guidelines each year on what it considers to be reasonable amounts for a travelling employee. However it has also been found that some employees may be on a travel allowance for six weeks or more. It is often asked whether these transactions should be looked at under the FBT rules (for LAFHA) or the income tax rules (for ...

  11. Travel allowances (and retaining the exception to substantiate)

    the travel allowance does not exceed an amount that the ATO considers to be "reasonable" (more below). What is "reasonable"? The ATO publishes guidelines each year on what it considers to be reasonable amounts for a travelling employee (here is TD2017/19 for the 2017-18 year). These guidelines give a reasonable daily travel allowance ...

  12. travel allowance and superannuation

    Hi, I am sure the answer is simple but just wondering if superannuation (SG) is paid by employer to employees in disability sector who are paid cents per km for using their own vehicle to take clients out within the community. These employees may travel up to 500kms per week and as low as 10kms per week. It varies quite a bit.

  13. ATO Reasonable Travel Allowances 2024

    For the 2019-20 income year the reasonable amount for overtime meal expenses is $31.25. The reasonable travel and overtime meal allowance expense amounts commencing 1 July 2019 for the 2019-20 income year are contained in Tax Determination TD 2019/11 (issued 3 July 2019). Download the PDF or view online here.

  14. Do I pay super on travel allowance?

    If it is an Allowance, what you could do is: - Process a pay run. - Zero out the Travel Allowance, this will show you the Super without Travel Allowance. - Remember the Super figure without the Travel Allowance. - Type the Travel Allowance figure back in, this will increase your Suprt. - Over type the Super column with the Super amount with ...

  15. Tax and superannuation

    online at ATO - Contact us, or. over the phone on 13 28 61. If you're an employer, we have templates to help you record tax or superannuation on employee records or pay slips. Access them at Pay slips and Record-keeping. For more information on state and territory payroll tax, visit business.gov.au - Payroll tax.

  16. EPIC MOSCOW Itinerary! (2024 Guide)

    EPIC MOSCOW Itinerary! (2024) Moscow is the heart of Mother Russia. Just the mention of this city conjures images of colorful bulbous pointed domes, crisp temperatures, and a uniquely original spirit! Moscow has an incredibly turbulent history, a seemingly resilient culture, and a unique enchantment that pulls countless tourists to the city ...

  17. Transportation to and from Moscow Sheremetyevo Airport

    With bus 817 and bus 948 you can get in 35 minutes to metro station Planernaya (northernmost station metro line 7). With bus 851 and bus 949 it takes 25 minutes to metro station Rechnoy Vokzal (northernmost station metro line 2). The price of a bus ticket is 57 RUB or 80 RUB. From both stations you can take the metro to the centre of Moscow ...

  18. Which are the best countries in the world to grow old in?

    A payment supplement of up to A$63.50 (£32.13) a fortnight covers a pharmaceutical allowance, on top of Australia's publicly funded universal healthcare benefit scheme, and utilities allowances ...

  19. Moscow to Mexico City

    Rome2Rio is a door-to-door travel information and booking engine, helping you get to and from any location in the world. Find all the transport options for your trip from Moscow to Mexico City right here. Rome2Rio displays up to date schedules, route maps, journey times and estimated fares from relevant transport operators, ensuring you can ...