merit-business-trips

merit-business-trips is a skill for Claude Code from Elnora-AI/elnora-merit-aktiva. It costs 259 tokens per session (2,258 once invoked), scanned A, original, Apache-2.0.

A guide for recording Estonian foreign business trips in Merit Aktiva, including daily allowances, travel VAT, contractor payments, and client or partner meals.

In plain words
What is it for?
Use it when entering foreign-trip allowances, flights, hotels, payments to non-employees, or representation expenses in Merit.
Why use it?
It separates several expenses that can look similar but follow different tax and accounting rules. It also notes that older tax figures may no longer apply.

Skill for Claude Code

Written for Claude Code: shipped in a Claude Code plugin.

Part of the merit-aktiva-workspace plugin — 18 skills, 5 commands, 3 agents, 1 MCP server shipped together

Good fit Use it when entering foreign-trip allowances, flights, hotels, payments to non-employees, or representation expenses in Merit.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/elnora-ai/elnora-merit-aktiva/merit-business-trips
Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Any agent
npx skills add Elnora-AI/elnora-merit-aktiva --skill merit-business-trips
Clone the repo
git clone --depth 1 https://github.com/Elnora-AI/elnora-merit-aktiva

Made for: Claude Code.

Or install merit-aktiva-workspace, the plugin that ships this one along with the rest of its 18 skills, 5 commands, 3 agents, 1 MCP server.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for merit-business-trips

README.md
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Your own site
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agentmods 80×15 button for merit-business-trips

Your own site · 80×15
<a href="https://agentmods.dev/skills/elnora-ai/elnora-merit-aktiva/merit-business-trips"><img src="https://agentmods.dev/badge/skills/elnora-ai/elnora-merit-aktiva/merit-business-trips.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 259 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 2,258 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00259 $0.02258
Opus 5 $0.00130 $0.01129
Sonnet 5 $0.00052 $0.00452
Haiku 4.5 $0.00026 $0.00226

Measured 12d ago against content hash 20773055353c, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

merit-business-trips scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 12d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

skills/merit-business-trips/SKILL.md · 118 lines

How it starts

The opening of the file, as written. The whole thing — 118 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Merit — Business trips, per diem, travel VAT & representation

Four separate streams that all show up around a business trip. Keep them apart — each has its own rule. The 2025 tax reform raised the päevaraha and representation limits; do not trust pre-2025 figures. Account codes below are referenced by their standard Estonian name — confirm the exact code in the company's chart with accounts list.

1. Välislähetuse päevaraha (tax-free daily allowance)

Rates — Tulumaksuseadus § 13 lg 3 p 1 (in force from 01.01.2025): tax-free 75 € / day for the first 15 days per calendar month, 40 € / day thereafter. Mandatory minimum — VV määrus nr 110 § 3 (from 05.07.2025): 40 € / day (the employer must pay at least this; may pay up to 75 € tax-free; above 75 € is a taxable fringe benefit on the excess).

Who qualifies (TuMS § 13 lg 3 p 1): an employee, official, or member of the management/control body (juhatuse/nõukogu liige) of the payer. A non-resident board member or employee is also exempt on the same terms — TuMS § 31 lg 1 p 7 (their fee/salary is still taxed under § 29, but the päevaraha is separately tax-free). A plain VÕS contractor does not get päevaraha (see §3).

Which days count — VV määrus 110 § 4:

  • Destination must be ≥ 50 km from the settlement of the workplace (§ 4(1)).
  • Departure day counts if the vehicle leaves the country at or before 21:00; return day counts only if it arrives after 03:00 (§ 4(2)). A red-eye landing at e.g. 00:40 means the arrival day does not count.
  • The employer may reduce päevaraha by up to 70 % if free meals are provided (§ 4(4)) — optional.

Required document — VV määrus 110 § 2(3): a written decision (otsustus/käskkiri) stating sihtkoht, kestus, ülesanne, and the rates. Make it before the trip.

Recording in Merit: päevaraha is not payroll — do NOT run it through Merit Palk. Pay it as a reporting-person expense: Ost → Aruandvate isikute kuluaruanded → + Uus kuluaruanne, pick the aruandev isik, add the päevaraha on a line to the travel-expenses account (Töölähetuse kulud) with no VAT (override the account's default rate — päevaraha is not a VATable purchase). Save → Merit posts the GL entry and a liability to the person; settle it from the bank under Pangamaksed / Võlgnevused. Within-limit päevaraha is not reported on the TSD (only the excess over the limit is a fringe benefit on TSD lisa 4).

Read the full file on GitHub · 118 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 12d ago First seen · 118 lines · 259 tokens per session scan A 20773055353c

Subscribe to this mod's changes

merit-business-trips is a skill published in the GitHub repository Elnora-AI/elnora-merit-aktiva (8 stars, last pushed 5d ago), licensed Apache-2.0. It adds 259 tokens to every session and 2,258 once invoked, about $0.0013 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.

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