How much travel allowance should be according to the law? Accounting entries for daily travel expenses. Work on weekends

The issue of travel allowances is important and interesting to everyone. This complex topic. Changes and additions occur constantly and systematically, which are reflected in regulations.

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Therefore, the payment of daily allowances for business trips in 2019 cannot lose relevance to the present day.

Normative base

Labor Code and Tax Code, Government Decrees, instructions and explanatory letters from the Ministry of Finance of Russia provide a complete and detailed picture of the composition, options for accounting and reimbursement of daily travel expenses.

Types of travel expenses

When sending an employee on a business trip to carry out an individual assignment, the employer is obliged to compensate for the travel expenses of his employee:

• for travel to and from the place where the production task is performed;
• the cost of renting residential premises;
• daily allowance;
• other expenses incurred with the permission of the manager or specified in.

What is a daily allowance and what does it include?

A posted employee is guaranteed to receive a fixed amount for each day, regardless of external factors completing the task, which is called “daily allowance”.

The purpose of this item of travel expenses is to ensure the normal functioning of a person who is forced to spend some time outside his usual environment.

There is no need to document the daily allowance. A person has the right to use them at his own discretion.

In what cases are they paid and are they obligatory?

The accrual and payment of daily allowances is permanent, and implies an element of management’s guarantee and concern for the posted worker.

The received advance amount always includes the amount of daily allowance calculated on the basis.

Have they been cancelled?

In 2019, the Ministry of Finance of the Russian Federation put forward the idea of ​​​​abolishing daily allowances, hoping to subsequently increase the amount of income tax by this measure.

Employers and employees spoke negatively about this. Facilities mass media widely covered the issue of the possibility of canceling the daily allowance.

The plans of the Ministry of Finance were practically not destined to come true. The changes were not passed by law.

Size, norms and limits according to the new rules.

Labor legislation determines the amount of daily allowance:

It should be noted that these values ​​should be considered the minimum size for commercial organizations. The upper limits of the enterprise are determined independently.

The daily allowance for a business trip with meals does not change.

All allowances and additional payments to daily allowances that are established in organizations must be reflected in the Regulations on Business Travel.

What can you spend it on?

What are daily allowances used for? Confirmation of the use of per diem is not required when applying after a business trip.

Everyone has the right to use these amounts at their own discretion for daily expenses. But in most cases, seconded employees spend their daily allowance on food and travel on public transport.

How many days in advance are they issued?

After signing a business trip order and at the request of the posted employee, an advance payment is issued for the upcoming business trip.

If the business trip is canceled within three days, the advance must be returned to the company's cash desk. The payment period is also limited to the period between the execution of the order and the actual departure of the employee.

Payment for different occasions

General rules

The scheme for the occurrence, payment, reporting and recalculation of travel allowances is simple and fully corresponds to the relationship on the issue of daily allowances:

• There is a production need to send an employee on a business trip.
• An order is issued listing the conditions and requirements for this business trip.
• An advance payment is issued based on the order data based on the cash order. The advance amount also includes daily allowance.
• A seconded employee goes to his destination, completes a production task and returns back.
• Within three days after returning, the employee draws up an advance report, to which he attaches documents confirming the expenses (checks, receipts, invoices, etc.).
• The economic services of the enterprise check the advance report, after which it is approved by the head of the organization. The amount of daily allowance is controlled by the dates of arrival and departure on travel documents.
• The final payment is made for the advance payment issued and the funds actually spent. Overspending is additionally paid to the employee, and the savings are returned to the organization's cash desk.

One day business trip

If a posted employee has the opportunity to return to his place of residence every day, daily subsistence allowances for a business trip are not accrued or paid.

Only travel expenses will be eligible for reimbursement.

Trip at the expense of the host party

A written agreement concluded by both parties specifies the source of funding for the trip.

If the business trip is paid for by the host party, then the amount of compensation will also include daily allowance.

IN budgetary institutions can only pay the amount of daily allowance allowed by law. Expenses incurred above the norm are not accepted for reimbursement.

Two trips in one day

In the Business Travel Regulations, it is advisable to note the situation when an employee during the day can move to several places with different daily allowance rates.

Payments must be made according to the standards approved for the area of ​​arrival.

Work abroad

The algorithm of actions corresponds general rules daily allowance payments.

The order for a business trip abroad must state the purpose of the trip in strict accordance with current legislation.

The amount of daily allowance for a trip abroad is approved in the Regulations on Business Travel, the minimum limit of which is fixed in legislative acts, and the maximum is established by the management of the enterprise.

In case of early termination of the trip

Having returned from a business trip ahead of schedule, the employee draws up an advance report.

The economic services of the enterprise recalculate the previously issued advance. Excess funds received are returned to the organization's cash desk.

Work on weekends

Daily allowance is paid for each calendar day of being on a business trip. The employee will be paid daily allowance for weekends, even though he did not work during this period.

Trip to CIS countries

Daily allowances to neighboring countries are calculated according to the norms for foreign trips.

How to calculate? Examples

The question of keen interest is: “How are daily allowances paid?”

Let's consider several cases.

Example 1:

Engineer Ivanov P.S. (Signal LLC, Samara) was sent from June 6 to Nizhnevartovsk to test equipment for a period of 10 days. According to the Regulations on Business Travel, daily allowance in Russia is set at 1,200 rubles.

The employee was accrued daily allowance in the amount of 12,000 rubles: (1,200 rubles * 10 days = 12,000 rubles)

Example 2:

Technologist Savelyev M.F. (LLC "Stimul", Moscow) sent from June 1 to Yekaterinburg for inspection technological process for a period of 25 days. Daily allowances according to local regulations are approved in the amount of 1250 rubles. The official task was completed ahead of schedule. The employee returned to his permanent place of residence on June 18.

Before the trip Savelyev M.F. received an advance payment, which included daily allowance in the amount of 31,250 rubles.

(RUB 1,250 * 25 days = RUB 31,250)

In fact, the technologist should have received a daily allowance of 22,500 rubles.

(RUB 1,250 * 18 days = RUB 22,500)

Savelyev M.F. returned the excess funds received to the organization's cash desk in the amount of 8,750 rubles.

(31,250 – 22,500 = 8,750 rub.)

Taxation

Daily allowances accrued within the limits (legislative minimum or amount of payments approved in the Regulations on Business Travel):

• reduce the tax base for calculating income tax;
• are not subject to taxation for calculating personal income tax and insurance premiums.

Personal income tax accrual

Personal income tax and insurance contributions are calculated from the amount of daily allowance accrued in excess of the required standard.

This procedure can be avoided if the required amount of payments is stipulated in local regulations.

Withholding from an amount exceeding the limit

The tax base for calculating income tax is not reduced by amounts exceeding the permissible limit.

The excess limit is subject to mandatory taxation:

• personal income tax;
• insurance fees to extra-budgetary funds.

Documenting

The list has now been greatly simplified necessary documents, in particular cancelled:

• travel certificates;
• business trip assignments;
• travel log.

Order

The unified order form (No. T-9 or No. T-9a) includes all the necessary information:

• Details of the sending organization.
• Title, number and date of the document.
• Information about the employee sent on a business trip.
• Arrival point.
• Task deadline.
• A task to complete.
• Method of arrival to and from your destination.
• Reason for placing the order.
• Source of financing.

You can download the forms on our website:

FAQ

Is it possible not to pay per diem to an employee?

If a business trip lasts more than one day, it is mandatory to reimburse expenses related to the “per diem” item.

Does it count if an employee gets sick while traveling?

An organization sends an employee on a business trip. At this time he falls ill.

Upon the employee’s return to his permanent place of work, the company compensates him for the following expenses:

• daily allowance for the entire duration of the business trip, including the period of;
• housing rental costs;

When a company employee goes on a business trip, he receives compensation for travel expenses - accommodation and travel costs, communications, visas and other expenses. At the same time, during a business trip, he continues to receive a salary: it is calculated based on average earnings. Also, even before the trip, the employee receives a daily allowance (Part 1 of Article 168 of the Labor Code of the Russian Federation) for each day of the business trip.

Determination of daily allowance

The official interpretation of the concept of “daily allowance” is in the ruling of the Supreme Court of the Russian Federation dated April 26, 2005 No. CAS 05-151. Daily allowance — cash necessary for the performance of work and residence of the employee at the place where the official assignment is carried out.

According to the Supreme Court, an employee is entitled to daily allowance when performing a task not at his permanent place of work and when he is forced to live outside his permanent place of residence.

In practice, an employee often receives daily allowance only if the business trip is extended more than a day, and he spent the night outside the house. However, the Supreme Court decision No. 4357/12 dated September 11, 2012 states that the amount of time on a business trip is not related to the calculation of daily allowances. The court allowed enterprises to pay funds to an employee if he went on a business trip for less than a day, since this is reimbursement of his expenses, and not a benefit. In addition, according to Regulation No. 749, daily allowances do not depend on the expenses of a posted employee for housing and travel.

To confirm your daily allowance expenses, prepare your daily allowance calculation using an accounting certificate.

Per diem in a new way

There is no limit on daily allowance; companies can set any amount, stipulating it in internal documents. Small businesses often limit their daily allowance to 700 rubles, because this amount is not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation). If the daily allowance is more, then personal income tax will have to be withheld from the excess amount. For foreign business trips, the tax-free daily allowance limit is 2,500 rubles.

Since 2017, daily allowances in excess of the limits are subject to insurance contributions. But there is no need to pay “injury” contributions from the daily allowance.

Example. The employee was on a business trip for 3 days and received a daily allowance of 1,000 rubles. During the days of his business trip he received 3,000 rubles. Only 3 * 700 = 2,100 rubles are not subject to contributions and personal income tax, and from the difference 3,000 - 2,100 = 900 rubles, you need to withhold personal income tax and pay insurance premiums.

The legislation establishes the obligation of the management of a business entity, when sending an employee on a business trip, to compensate for approved expenses, which must be documented. However, the employee is also entitled to a daily allowance on a business trip, which is issued for each day of travel.

Daily travel allowance- these are additional expenses of an employee who performs his job duties outside his main place of work, for renting housing, food, etc. The daily allowance rate for one day is determined in the local documents of the enterprise.

These funds are issued to the employee in advance based on the expected duration of the trip. The employee does not need to document the expenditure of these funds.

If the enterprise uses it, then the number of business trip days for calculating daily allowance can be determined by the marks in it.

When this document is not issued, the number of days of a business trip is determined by the employee’s travel documents (tickets) or hotel receipts, etc.

If during a business trip there is a delay of an employee for reasons beyond his control, the administration must, for all these days, upon provision of confirmatory this fact documents, compensate the employee for daily allowance. In this case, daily allowances are paid for weekends and holidays, if such time falls during a business trip.

Attention! The Labor Code of the Russian Federation establishes that the employer is obliged to compensate additional expenses for a business trip (per diem) to his employee, therefore it is impossible not to pay per diem while on a business trip. They must be paid even if the employee provides documents for housing and food, because the concept of additional expenses includes not only this.

The only way in this case to reduce such costs is to set a small daily allowance in the company’s local documents. But it is also impossible to set the daily allowance at 0 rubles. This will be equivalent to their non-payment.

Important changes in 2017

In 2017, the administration of insurance premiums was transferred from extra-budgetary funds to the tax authorities. In this regard, important changes have occurred in relation to daily allowances.

The amount of these payments is determined by each business entity independently and is enshrined in its regulations. But when calculating personal income tax, daily allowances were not taxed only within the limits of current norms. This rule did not apply to insurance premiums.

If a business trip is for 1 day, daily allowance must also be paid, and this rule applies to compensation for these expenses.

Attention! Since 2017, if the daily allowance for a business trip is more than 700 rubles (in Russia) or 2,500 rubles (foreign business trips), then the accountant must calculate not only personal income tax, but also insurance payments for pension, medical and social insurance from the excess of these amounts.

Only insurance premiums for injuries are not subject to excess daily allowance. The old rules apply here.

Daily allowance for business trips in Russia

New Year did not bring the abolition of daily allowance expected by many employers. Currently, employee travel must be accompanied by payment. In addition, these amounts must be paid for one-day trips, as well as when the employee performs labor functions, if he has a traveling nature of work.

Amount of daily allowance – norms for Russia

The company administration, as before, determines the amount of daily allowance independently, assigning it to, or another company. There are no upper limits limiting these sizes.

Attention! When assessing personal income tax and calculating insurance premiums, a standard of 700 rubles applies. Above this amount, daily allowances are subject to income tax.

One day business trip

Since the previously effective Resolution was canceled, and the new norms do not establish a minimum duration of a business trip, a one-day trip is also recognized as such. The Labor Code of the Russian Federation establishes what should be accompanied by the payment of daily allowances.

Their size is also determined by the company’s local regulations, and a standard of 700 rubles applies for personal income tax and insurance contributions.

When traveling

The traveling nature of the employees' work must be accompanied by payment of compensation for additional expenses incurred by the employee, that is, daily allowance.

However, the employer must be prepared that he will have to confirm the traveling nature of such documents as an employment contract with the employee, in which this condition must be indicated, employee reports on business trips, etc.

The company's regulations determine the amount of daily allowance due to the employee in this case. At the same time, the limit of 700 rubles should also be taken into account here.

Daily allowance for business trips abroad

An employee’s business trip can be carried out outside the country, and during this, he must also be given a daily allowance.

Payment standards for trains abroad

Daily allowance rates for business trips abroad are also established by the business entity independently. However, in these cases, if the organization belongs to the budgetary sector, one should take into account Government Decree No. 812, which establishes maximum dimensions per diem for each country, expressed in US dollars.

Other companies, when establishing their own standards, can use the provisions of this act.

Attention! For personal income tax purposes and the calculation of insurance premiums, the standard is 2,500 rubles. In excess of this, amounts issued will be subject to taxes.

In what currency should I pay?

When deciding in what currency, daily allowances should be issued for business trips abroad, you should take into account the days when the employee will be in his home country, and the days when he will be traveling abroad.

The law establishes that for days spent on the territory of one’s own state, an employee receives daily allowance in rubles, and for days spent on a business trip abroad in the currency of the country where he is sent. It must be taken into account that on the day of departure from the country, daily allowances are calculated in foreign currency, and on the day of arrival - in rubles.

The company has the right in its regulatory documents to establish a different procedure for determining the currency of daily allowance.

Payment procedure

Payment of daily allowances can be made either directly in foreign currency or in rubles in the equivalent of the applicable currency. This issue is resolved by the company management independently.

In the latter case, the employee will have to independently contact the relevant institutions and exchange the money received for foreign currency.

How to take into account the exchange rate difference

Exchange rate differences on a trip abroad may arise due to the fact that the Central Bank of Russia can set different exchange rates on the day the money is issued for the account and on the day the advance report is submitted.

If a negative exchange rate difference is formed, it should be taken into account as part of the company’s other expenses, and a positive one – as part of other income.

An employee bought currency while on a trip

The organization may not issue the employee a daily allowance in foreign currency, but may give instructions to make the exchange independently upon arrival in the country of destination. The supporting document in this case is an exchange certificate from the bank, which indicates the exchange rate and the amount of the purchased currency. But expenses in foreign currency, for example, for a hotel, are already converted into rubles based on the established exchange rate of the Central Bank.

Features of trips to the CIS countries

When traveling to countries that are part of the CIS, a stamp is not placed in the passport. Therefore, the date of border crossing in this case is determined by travel tickets, based on the date and time of arrival in the destination country.

Thus, the day on which the vehicle (train, bus, plane, etc.) arrived at its destination in a foreign country is considered the day of entry.

Attention! Daily allowances for a business trip in the CIS are paid according to the norm for a foreign trip. The days on which the vehicle arrived at its destination in Russia are considered the days of return, and daily allowances for them are paid according to the norms for trips within the country.

What if an employee gets sick on a business trip?

If an employee falls ill while on a business trip, the company is obliged to credit his daily allowance to full size, even if he was unable to complete the task due to illness. This position was determined by the Ministry of Health and Social Development.

Sick pay is made on the basis of a certificate of incapacity for work. It is allowed to open it at the place of business trip, and close it upon returning home. But in this case, you will need to undergo an additional examination, after which the attending physician will issue a new sick leave, which will extend the previous one.

In addition, during illness the company fully pays the cost of renting premises. But there is an exception - housing is not subject to payment for days spent in a medical institution as an inpatient.

A separate problem is paying sick leave if an employee gets sick on a foreign business trip. Foreign sick leave is not recognized in Russia and is not subject to payment.

Attention! To confirm the fact of illness abroad, it is necessary to make a notarized translation of the document with foreign language, and have it certified by the consulate of the country where the original was issued.

Based on the translation provided, the doctor must already open a Russian sick leave. However, the employee will have to perform all these operations independently and at his own expense.

The employee returned from a trip and left the same day

When an employee goes on a business trip, a situation may arise in which he returns from one trip in the morning and leaves for another in the evening.

The law does not prohibit doing this, although it does not establish exactly how this should be formalized. As a result, two methods can be used.

First way- two different business trips. The employer must issue a full package of documents for a new trip - travel certificate (both if necessary). With this design option, special attention must be paid to the daily allowance.

The employer must make this payment for each day of a business trip, including days on the road. The day on which both trips overlap is subject to double payment - since it is the final day of the previous trip and the first day of the next one. However, in this case, a dispute will likely arise with the tax authorities due to excess payments.

Second way- trip consolidation. If it is immediately known that the employee will have to visit several places at once, then a full package of documents is drawn up for the business trip. All information is entered into it, destinations and goals are indicated separated by commas, and the total duration is indicated.

Attention! However, the law does not limit the duration of the trip, leaving it at the discretion of the company. Daily allowances are calculated and paid immediately for the entire duration of the trip. If during a business trip you will visit two or more countries, the trip is divided into segments, and the daily allowance for each is calculated based on the established standards for that country.

How to report a trip

Since 2015, the law has allowed not to register. In this case, to confirm total duration When traveling, you need to use travel tickets, boarding passes, hotel bills and other papers.

If the employee was unable to provide them, then you can request from the receiving company an official document confirming the work of the business traveler, with a seal and signatures.

Since 2016, it is allowed to use personal vehicles when traveling to and from a business trip. In this case, fuel and lubricant refueling receipts and memo addressed to the manager.

Thus, the period of days for which daily allowance is paid on a business trip is documented by forms provided by the employee.

But the employee is not obliged to provide documents that would confirm the expenditure of daily allowances, and in general the very fact that they were used. By law, the employer must make this payment, but what the employee spends it on is his own business.

Are days off paid?

While on a business trip, some of the days may fall on weekends. Payment for such days is made depending on the conditions of the trip.

If the employee did not perform any work at the business trip site on these days, then such days are considered as rest days. However, the law obliges to pay daily allowance for them, as well as compensation for other expenses (for example, for a hotel).

Payment for a day off must be made if:

• Performed assigned work;
• On this day you went on a business trip or returned from it;
• Was on the road.

In this case, it must be charged at least double the amount. Or, at the request of the employee himself, days can be paid at a single rate, and time off will be provided on any day convenient for him.

Attention! Local acts of the company, a collective or labor agreement may establish other payment standards, but they cannot be less than those established by the Labor Code of the Russian Federation.

The employee returned after 24.00

According to the regulation on business trips No. 749, the days of travel abroad must be divided into intervals in order to correct calculation daily allowance.

Wherein:

• The day of departure from the country must be included while abroad;
• The day of arrival in the country must be included in the period of stay in Russia.

The exact date is determined according to the stamp affixed at passport control.

If the plane arrived before 24:00, and passport control was passed at the same time, the current day is considered the date of arrival in the country, and daily allowances are paid for it in Russia.

If the plane arrived before 24:00, but customs control passes after 24:00 - the date of border crossing will be considered the next day (at the airport the customs zone is considered the border). Thus, for the day of arrival, daily allowances are paid as per the norm for a foreign trip, and for the day of crossing the border - as per the norm for a trip within Russia.

Attention! If the plane arrived after 24:00, and at the same time it passed control at customs, the day of arrival and passage is considered the day of stay in Russia, and daily allowances are paid for this day according to the norms for trips within the country.

There is an exception to this rule - when moving between CIS countries, a stamp is not placed in the passport. The dates of departure and return from the country will be determined by the marks on the travel document or dates on travel documents. In this case, the daily allowance for the date of departure will always be paid according to the norm for trips abroad, and for the date of return - according to the norm for trips within the country.

Taxation of daily allowances

For tax accounting purposes, the following daily allowance amounts are established:

• 700 rubles per day - for business trips within Russia;
• 2500 rubles per day - for trips to other countries.

Daily allowances on a business trip within these limits are not subject to personal income tax and are not reflected in any reports. If the amount of payments was greater, then tax must be charged on the excess amount. This is done on the final day of the month in which the submitted advance report was approved, and the calculated amount is deducted from the employee’s salary.

Also, these amounts will need to be reflected in reports and 6-NDFL.

Since 2017, with the transfer of rights to manage contributions to the Federal Tax Service, excess daily allowance amounts must also be subject to contributions to all funds, except for deductions for injuries. Contributions must be calculated based on the results of the month when the advance report was approved, by including the excess amounts in the general base.

Attention! There is no need to apply daily allowance rates when calculating income tax in 2017. The company takes them into account in the amounts established by the company’s local regulations and includes them among other expenses associated with production and sales. They are included in the base for determining income tax on the day the advance report is accepted.

An employee sent on a business trip, in addition to payment for the time spent on it, is entitled to compensation for the funds he spent on living in another city. At the same time, in 2019, some adjustments were made to the daily allowance for business trips. Next, we will consider in detail the procedure for calculating and paying daily allowances for business trips in Russia and abroad.

Definition and classification of daily allowances for business trips, their legal basis

The daily cost of a business trip is the material burden on the employee’s budget due to his temporary stay in another city. The employer is obliged to compensate them in the amount specified by law. In addition, during the period the employee is on a business trip, he wage is retained in the usual volume.

Please note that practice shows that daily allowances will be paid to an employee only if he was in another city for more than 24 hours. That is, if necessary, look for a place to spend the night.

Daily expenses are divided into the following categories:

• Setting up an employee in a new place, that is, finding and paying for housing (hotel, hostel or rented apartment);
• Eating in canteens or cafes, as well as purchasing food in stores (receipts are required for compensation);
• Moving by public transport. The costs of travel to the place of business trip and return, as well as movement within the city limits (if receipts are available), are subject to reimbursement;
• Conducting business lunches and other events necessary for the company;

Other expenses are also allowed if the manager considers that they were due to the performance of the subject’s official duties.

Limits established at the state level help determine the amount of daily allowance to be compensated to an employee. So, starting in 2017, they have undergone certain changes, which every manager, if he sends subordinates on business trips, should be aware of.

Changes in daily allowances for business trips in 2019

The main adjustments to daily allowances affected foreign business trips:

1. Firstly, since 2017, control of settlement data has moved from extra-budgetary entities to tax authorities.
2. Secondly, insurance contributions will be calculated from the amount of daily allowance exceeding the legal limit (discussed below). Thus, the head of a company can independently determine the amount of daily allowance on business trips for his subordinates, and it may exceed the norm established in the Tax Code of the Russian Federation. However, this must be reflected in local regulations (collective agreement, travel regulations, etc.).
3. The changes also affected the calculation base. Now, to calculate the daily rate of expenses, insurance deductions for are not taken into account.

Amount of daily allowance for a business trip in 2019 and taxation

The legislator does not limit the maximum possible daily expenses of any employee. The employer has the right, based on own desire, determine the amount of payments to subordinates for staying on a business trip in 2019. In addition, the amount of reimbursement may differ for an ordinary employee and the head of a separate department.

In addition, based on RF PP No. 729 dated October 2, 2002, daily norm When traveling on a business trip, financial resources in a commercial business entity should not be less than in government organizations.

In 2019, a number of restrictions were adopted for deductions of tax amounts and contributions. Based on Art. 217 of the Tax Code of the Russian Federation, in 2019 the following amounts of daily expenses are exempted from the tax burden:

• Business trip within Russia – 700 rubles;
• Business trip abroad – 2500 rubles.

That is, if by order of the head of the organization it is decided that the daily rate of expenses for a specific subordinate on a business trip in the Russian Federation will be 1200 rubles, then tax deductions should be made from the difference (1200 - 700 = 500 rubles).

The manager can change the limits on the expenditure of financial resources by his subordinates at any time convenient for him. However, as practice shows, the most successful period for making such a decision is the beginning of the year.

The procedure for calculating the number of days on a business trip

In order to be able to correctly determine the number of days of a business trip, the employee upon his return must provide documents confirming its duration and the presence of expenses. First of all, such documents are travel tickets.

It is based on the dates indicated on the travel tickets that the number of days that the employee spent on a business trip is recorded:

• If the business trip was carried out within Russia, then the proof is the date of the ticket or contact with the transport service.
• If an employee, due to the needs of the company, went abroad, then his departure and arrival are recorded by the customs service.

Also, for a business trip, a subordinate can use his own car. In this case, payment of financial compensation is due if the subject provides the following documents:

• Waybill;
• Receipts, checks or any other papers that would certify that the car used in the interests of the organization followed the required route.

The procedure for making compensation payments during a business trip

Compensation for funds spent on a business trip is carried out to an employee returning from abroad or from another Russian city where he was sent.

Cash is compensated not only for working days. Per diem on weekends while on a business trip is also paid. In addition, holidays, periods spent on the road, as well as necessary and/or forced stops are also subject to compensation.

When the frequency of a business trip is no more than one day and travel outside the country is not expected, the employee is not provided with compensation for his expenses. However, the manager has the right to reimburse expenses incurred on a one-day business trip. He should document this in local regulations, detailing the procedures for day trips.

The procedure for reimbursement of travel expenses during a long-term departure involves the following steps:

1. The head of the organization informs the subordinate about the limits on travel expenses that exist for the current year.
2. The subject, while away, spends financial resources without exceeding the established limit.
3. After his return, the employee provides the manager and/or the accounting department of the enterprise with the appropriate papers that would confirm all his expenses (travel tickets, checks, receipts).
4. The legally determined amount of daily expenses on a business trip is multiplied by the number of days that the employee spent on a business trip. The amount received is the funds to be reimbursed.
5. The specified compensation funds are paid with the next salary.

The given algorithm of actions is standard and can serve as a model for any organization. It may differ slightly depending on the rules established by local regulatory this process documents.

Daily allowance for a one-day business trip

When answering the question of what is considered daily expenses on a business trip requiring reimbursement, many experts mean funds spent on a business trip, provided that the subject stays in another place for more than a day. However, neither labor nor tax law does not establish restrictions regarding the duration of one business trip. So, an employee can go on a business trip even for one day. At the same time, you will have to report for it according to the same requirements as during a long-term departure.

The manager reimburses all expenses incurred on such a business trip (travel or meals), however, the cost limit must be agreed upon in advance and observed by the employee. However, daily allowances for one-day trips are not paid in advance. Accordingly, the employee is only entitled to reimbursement of funds actually spent.

Although the employee is not entitled to a daily allowance for a one-day trip, the manager, instead of reimbursement of expenses, can offer and agree with the subordinate an option in which the subject is given a fixed amount of money. The specified amount will correspond to the limit and the team member will be able to travel within the limits of the funds issued.

Business trips of employees of government agencies are regulated by RF PP No. 729. The regulations define the norms for daily expenses for business trips within the country. Thus, the amount of daily payments per government employee on such business trips is 100 rubles.

Procedure for issuing funds to employees budgetary organizations regulated by RF PP No. 812 as amended on December 29, 2016.

Daily allowance for business trips abroad

In accordance with Art. 217 of the Tax Code of the Russian Federation, the daily allowance for a citizen going on a business trip abroad is 2,500 rubles. If the manager sets an upper spending limit higher than the amount specified by law, additional funds Personal income tax and insurance premiums will be withheld.

In addition, a nuance of a business trip abroad is the advance issuance of funds either in foreign or domestic currency. In addition, since such a trip consists of two stages (the first is the movement of an employee across the territory of the Russian Federation, and the second is crossing the country’s border), it is possible to issue both rubles and foreign money at the same time.

The company can also provide the subject with funds in rubles so that the employee can exchange this money for foreign currency while he is abroad. To confirm this transaction, the employee will need to present his employer with a receipt from the exchange office or bank.

All expenses incurred in foreign currency are subject to reimbursement in ruble equivalent, based on the current rate of the Central Fund of the Russian Federation at the time of the subject’s return to Russia.

Examples of calculating daily allowances for business trips

Example 1. Tarasov I.G. I was sent on a business trip within the Russian Federation for 14 days. The departure date recorded on the train ticket is 09/01/2017, 14:00. Tarasov arrived back on September 14, 2017 at 18:00. The amount of daily funds at the enterprise is 670 rubles. (which does not exceed the limit of 700 rubles).

The daily allowance calculation is as follows: 670 * 14 = 9380 rubles.

Example 2. Komarov L.D. goes on a business trip within the borders of Russia for 14 days. The daily allowance rate at the enterprise is 950 rubles, which is 250 rubles more. exceeds the limit established by law. The daily allowance calculation will look like this:

1. 950 – 700 = 250 rub.
2. Personal income tax is withheld: 250 – 13% = 33 rubles.
3. The amount of daily allowance is determined: (700 + 217) * 14 = 12,838 rubles.
4. The personal income tax to be transferred to the budget is determined: 33 * 14 = 462 rubles.

Example 3. Dronin S.V. went on a business trip abroad for 10 days (from 10/01/2017 to 10/10/2017). So, on 01.10 and 10.10 the funds were spent by Dronin within Russia. He spent the remaining 8 days abroad. Regulatory act enterprises have established the following daily allowance values:

• business trips within the Russian Federation – 900 rubles;
• foreign trips – 4100 rub.

The daily allowance will be:

1. 900 * 2 = 1800 rub.;
2. 4100 * 8 = 32,800 rub.

Income tax will be calculated based on the total amount, that is, 1800 + 32,800 = 34,600 rubles.

Tax-free funds will be:

• 700 * 2 = 1400 rub.;
• 2500 * 8 = 20,000 rub.

Taxable funds will be:

• 1800 – 1400 = 400 rubles;
• 32,800 – 20,000 = 12,800 rubles.

Withheld personal income tax is calculated as follows: (400 + 12,800) * 13% = 1,716 rubles.

Thus, daily allowances for business trips in 2019 have undergone certain changes. Now the procedure for their calculation is regulated by the decisions of the tax authorities, and not by extra-budgetary funds. Company managers are advised to frequently check amendments to legislative acts in order to avoid incorrect calculation of the daily expense limit for business trips of their subordinates.

13.02.2018, 17:21

The economy is in a crisis, and organizations are forced to save on literally everything. One of the opportunities to reduce costs is to reduce expenses on business trips. In this regard, employers have a question about what is the minimum daily allowance for a business trip in 2018. Our experts have prepared an answer to this question especially for our readers.

A business trip is unthinkable without daily allowance

A business trip is a trip by an employee by order of the employer to carry out an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). Any business trip requires mandatory reimbursement of employee expenses related to the business trip. Employees sent on a business trip must be reimbursed (Article 168 of the Labor Code of the Russian Federation):

• travel expenses;
• housing rental costs;
• daily allowance – additional expenses associated with living outside your permanent place of residence;
• other expenses incurred on a business trip in agreement with the administration.

One of the types of compensation for employee expenses is the payment of daily allowances aimed at reimbursing the employee’s expenses arising in connection with his stay outside his place of permanent residence. The amount of daily allowance paid to employees of the commercial sector of the economy is established by organizations independently:

• by order of the manager (for more details, see “”);
• local act (for more details, see “”);
• in a collective (labor) agreement (Part 4 of Article 168 of the Labor Code of the Russian Federation).

Daily allowances up to 700 rubles/day for business trips within the Russian Federation and 2,500 rubles/day for business trips abroad are not subject to personal income tax and insurance contributions (paragraph 10, paragraph 3, article 217, paragraph 2, article 422 of the Tax Code of the Russian Federation). Accordingly, the amount exceeding the established norm is subject to personal income tax and contributions in full.

Daily allowance cannot be less than the minimum

When setting the amount of daily allowance, you need to remember that the current legislation establishes minimum size daily allowance for a business trip in Russia in 2018.

The employee must be paid a daily allowance for each day of a business trip, namely (clause 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749):

• for each day of travel, including the day of departure on a business trip and return from it (for more details, see “”);

• for each day of a business trip, including weekends and non-working holidays (for more details, see “”).