Daily allowance for business trips in 2018 are obligatory for payment by the employer (Article 168 of the Tax Code of the Russian Federation). Read about the rationing, size and terms of payment of daily allowances in the article.
Procedure for payment of daily allowance
Daily allowance is reimbursed to the employee for each day of his stay on a business trip, including weekends and holidays(Clause 11 of Decree of the Government of the Russian Federation of October 13, 2008 No. 749, hereinafter referred to as Decree No. 749).
The actual duration of the business trip is confirmed by travel documents, and in case of their loss - by residence documents. It is also often advisable to draw up a memo on a business trip. It will help confirm the period of stay on a business trip, if for some reason it is impossible to present documents on accommodation. In this case, the receiving party must make notes on the dates of arrival and departure in the memo (clause 7 of Resolution No. 749).
When traveling to the place of performance of the official assignment by car (personal or official), documents confirming the dates of travel are attached to the memo: travel and / or route sheets, receipts and checks from gas stations, etc.
For more information on spending daily allowance, see the material .
A one-day business trip has its own peculiarities: if the business trip does not go beyond Russia, per diems are not paid, and when traveling abroad, their size will be 50% of their usual value (clauses 11, 20 of Resolution No. 749). A one-day business trip became a stumbling block in the issue of payment: arbitrage practice has a solution Supreme Court of Russia dated 09/11/2012 No. 4357/12, which says that this payment can be made, but with the proviso that this is compensation for other expenses of the employee. In case of illness of an employee during a business trip, according to clause 25 of Decree No. 749, daily allowances are paid for all days of illness, even if it increased the duration of the business trip. This rule also applies when an employee is detained on a business trip with the permission (or at the request) of the management.
Daily allowance for business trips in 2018
By the way, the amount of daily allowance is not limited by law, in Art. 217 of the Tax Code of the Russian Federation, only their norms are provided for the purposes of taxing personal income tax and insurance premiums, which represent a non-taxable minimum. Per diem rates on a business trip - 2018: for Russian business trips - 700 rubles, and for foreign ones - 2,500 rubles, they were also valid in 2017. Amounts issued to an employee according to corporate standards in excess of the limit are subject to personal income tax and insurance premiums (clause 2, article 422 of the Tax Code of the Russian Federation).
How to pay insurance premiums from the daily allowance, read the material.
- The daily allowance for business trips abroad is calculated according to the marks of the customs service in the foreign passport of the seconded employee. By general rule the day of crossing the border to leave the Russian Federation is considered as a day abroad, the day of crossing the border to enter the Russian Federation is already considered a day in the Russian Federation (clause 18 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749). If the daily allowance for the trip is issued in foreign currency, for personal income tax purposes, they are converted into rubles at the rate of the Bank of Russia, in which the advance report is approved after the employee returns from a business trip or to, if the employee leaves after returning from a business trip. But for the purposes of calculating insurance premiums from excess daily allowances, it is used (letter of the Ministry of Finance dated May 29, 2017 No. 03-15-06 / 32796).
Example
The commercial director of Smolensk Brewery LLC left Smolensk on a business trip on 03/01/2018. In the period from 03/02/2018 to 03/03/2018, he worked in Moscow. 03/04/2018 left by train for Prague. The train departed at 7:45 on March 4, 2018, crossed the Russian border at 3:01 on March 5, 2018, and arrived at its destination at 9:50 on March 5, 2018. The director returned by plane to Moscow on 03/09/2018 and arrived in Smolensk on 03/10/2018.
According to corporate standards, the directorate has established increased daily allowances: 1,000 rubles. for Russia, 50 euros - for European countries.
According to the business trip schedule, the director was given:
- Rubles for 03/01/2018, 03/02/2018, 03/03/2018, 03/04/2018, 03/09/2018 and 03/10/2018 = 6 days. Total: 6,000 rubles. per diem in Russia.
- Euro for 03/05/2018, 03/06/2018, 03/07/2018, 03/08/2018 = 4 days. Total: 200 euros.
The director presented the advance report on 03/13/2018. On the same day the advance report was approved.
The euro exchange rate set by the Bank of Russia was RUB 69.7972 as of March 13, 2018, and RUB 70.5618 as of March 31, 2018.
Calculation of daily allowance for a business trip, accepted as expenses:
6,000 + 200 × 69.7972 = 19,959.44 rubles
Regulations:
700 × 6 + 2500 × 4 = 14200 rubles
The following amount is subject to personal income tax: 6,000 + 200 × 70.5618 - 14,200 = 5,912.36 rubles.
The accountant of Smolensk Brewery LLC accrued insurance premiums in the amount of: 19,959.44 - 14,200 = 5,759.44 rubles.
- The Labor Code of the Russian Federation does not establish the obligation of the employer to pay the same daily allowance to all employees of the organization: they can be divided into categories, assigning to each of them in accounting policy the corresponding amount. This is stated in the letter of the Ministry of Labor of Russia of February 14, 2013 No. 14-2-291 and the letter of Rostrud of March 4, 2013 No. 164-6-1.
Also, the daily allowance for business trips in 2018 can be made dependent on several factors, such as the cost of food and travel by passenger transport at the place of business trip, position. The main thing is to fix the changes in the accounting policy and the position on business trips.
- As it has already become clear, daily allowances are exempt from withholding personal income tax within the limits specified in the Tax Code of the Russian Federation, that is, if daily allowances are paid in excess of this norm, tax is charged on the excess amount. For personal income tax purposes, the date of receipt of income in the form of excess daily allowance is the last day of the month in which the advance report is approved (subclause 6, clause 1, article 223 of the Tax Code of the Russian Federation). In this case, the deduction should be made from the next payment wages employee, and transfer the tax to the budget no later than the next day after this payment (this is stated in clause 6 of article 226 of the Tax Code of the Russian Federation).
- The Ministry of Finance of the Russian Federation in a letter dated 01.10.2015 No. 03-04-06 / 56259 indicates that cash paid to an employee in exchange for daily allowance for one-day business trips are not subject to personal income tax in the amounts provided for in paragraph 3 of Art. 217 of the Tax Code of the Russian Federation.
- Tax accounting of daily allowances for income tax purposes does not imply rationing, that is, they are recognized in the amount in which they are established at the enterprise. Art. 272 of the Tax Code of the Russian Federation says that travel expenses are recognized on the date of approval of the advance report: this rule also applies to daily allowances.
- Starting from 2017, for daily allowances in excess of the norms established by paragraph 3 of Art. 217, insurance premiums are charged for VNiM, OPS and OMS (clause 2, article 422 of the Tax Code of the Russian Federation). Letter No. 03-15-06/15230 of March 16, 2017 of the Ministry of Finance of Russia clarified that for daily allowances in foreign currency, conversion into rubles should be carried out at the official exchange rate Central Bank Russian Federation, established on the date of accrual of daily allowance in favor of the employee.
- The day of accrual of daily allowance for the purposes of calculating insurance premiums is understood as the day of approval of the advance report (see letter of the Ministry of Finance of the Russian Federation dated May 29, 2017 No. 03-15-06 / 32796). Injury contributions for daily allowances, both within the limits and in excess of the norms, are not charged (clause 2 of article 20.2 of law No. 125-FZ, letter of the FSS of the Russian Federation of November 17, 2011 No. 14-03-11 / 08-13985).
Read about the reflection of daily allowances in 6-NDLF in the article
The billing period is 12 calendar months preceding the month in which the business trip began, or less if the employee has worked for the company for less than a year.
For the calculation of travel allowance, only working days are taken into account, and not calendar days, as for the calculation of vacation pay.
Sick leave, vacations, including without pay, business trips, downtime, etc. are excluded from the billing period (see Art. Labor Code of the Russian Federation and clause 5 of the Regulations on the Peculiarities of the Procedure for Calculating Average Wages of the Government of the Russian Federation).
Example:
Petrova A.A. has been working since February 10, 2006, on February 25, 2014 she was sent on a business trip for 5 days.
Total in billing period(from February 2013 to January 2014) 247 business days. There were excluded periods: in August, the period of sick leave was 8 working days, and in September, the period of annual paid leave was 14 working days.
Then 247 - 8 - 14 = 225 actually worked days.
2. Determine earnings for the billing period
The calculation of average earnings includes all payments that are provided for by the wage system, except for sick leave, vacation pay, material assistance and other social payments (see 2 and 3 of the Regulations on the features of the procedure for calculating the average wage of the Post. Government of the Russian Federation). On the features of accounting for various premiums, see ibid. in paragraph 15.
If there was an increase in salaries at the enterprise before or during the employee’s business trip ( tariff rates) in general, for the organization (department), it is necessary to index the average earnings for calculating travel allowances (see clause 16 of the Regulations on the peculiarities of the procedure for calculating the average wage of the Government of the Russian Federation).
Example:
Accrual of Popova A.A. for all months, except August and September - 40,000, in August - 26,086.96 rubles, in September - 12,000 rubles. Total for the billing period: (40,000 rubles × 10 months) + 26,086.96 rubles + 12,000 rubles = 438,086.96 rubles.
3. We calculate the average daily earnings and the amount of travel expenses
We divide the earnings for the billing period by the number of days actually worked in the billing period. Then we multiply the resulting number by the number of days spent on a business trip. Travel allowances are subject to income tax.
Example:
(438,086.96 / 225) × 5 = 9,735.27 rubles of travel allowance must be paid to Popova A.A. Personal income tax will be charged to the employee for this amount.
Salary supplement
If the travel allowance for average earnings is significantly less than the salary that the employee would have received if he had not been sent on a business trip, you can make an additional payment to actual earnings.
If such an additional payment is provided for by an employment or collective agreement or local normative act, it is possible to reduce the tax base for income tax on it (see clause 25 of article TC RF and letters from the Ministry of Finance and).
However, travel allowances should always be calculated on the basis of average earnings, and then compared with the salary, so as not to worsen the position of the employee if it is more profitable for him to receive average earnings.
Weekend business trip
If the days of the business trip coincided with the days when the employee has days off according to the schedule, and he did not work on these days, payment is made not according to average earnings, but according to the rules for paying on a day off. If on these days the employee was not involved in work, then they are not paid. And if an employee was involved in work on a business trip on a weekend or was on the road, the average earnings for such days are not saved. Weekends are paid at least double or single, but with the right to "walk off" the day off later (see Art. and Labor Code of the Russian Federation).
When calculating double payment, you need to focus on the applicable employee remuneration system (see letters from the Ministry of Finance and).
Daily allowance calculation
For each day of being on a business trip, including weekends and non-working holidays, as well as for the days of being on the road, including for the time of a forced stop on the way, the employee is paid per diem (clause 1. Regulation on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation
On duty, all employees must strictly follow job descriptions and fulfill their responsibilities. At many enterprises of our boundless homeland, these labor obligations are performed, as a rule, at a stationary workplace, but it happens that some specialists go on business trips.
For these business trips, the employee is allocated a certain amount for daily expenses. For business trips in 2017, the government of the Russian Federation will determine the rate of these expenses.
As a rule, the salary of “travelling” employees is slightly higher than that of those who are constantly at a stationary workplace. This is due to the fact that a person finds himself in an unusual environment for him, breaks away from his family and loved ones, spends a lot of time on the road. The amount of travel allowance depends on the duties of the employee, as well as on their complexity.
In 2017, the country's leadership will not change the amount of daily payments for business trips, even considering that it breaks all records.
The procedure for making payments
At each enterprise, the norms of daily payments are set individually. Management, based on current legislation, may change the amount of payments every year depending on financial condition firms.
These amounts must be specified in the order or memo of the enterprise. Depending on the status of the employee and the region of the business trip, a differentiated approach may be applied when calculating payments.
Per diems in 2017, as well as in previous periods, are taken into account in the expenses of the institution. If there is a noticeable increase in such payments, then management may be interested in this fact, therefore, arguments should always be at hand confirming all expenses incurred. Although documentary evidence of the money spent is not provided for in the current legislation.
Features of calculating daily allowances in 2017:
- When determining the amount of daily payments for business trips, all days that the employee has been away are taken into account. The date of departure is considered to start. vehicle to the intended place of work.
- If some money was spent on the way to the train station/airport additional funds, they can also be reimbursed. The end of the business trip is the day when the person arrives at the main place of work.
- The calculation also takes into account weekends and holidays, if at that time the employee was on a business trip. Return to work on non-working days is paid at double the rate. Even if on this day off, a person was on the road, and not at a “travel” workplace, the cost of the trip doubles. This is due to the fact that the seconded employee spends his personal time.
- The average amount of travel allowances is calculated based on the amount of payment for the number of days spent on a business trip, payment for accommodation and daily allowance.
Maximum daily expenses
Before you start calculating the maximum daily travel allowance for 2017, you first need to understand who you can send on paid work trips.
Within the country or abroad, only the employee who has concluded employment contract with a company. This means that a person must be officially registered at his workplace. If this condition is not met, then government trips can hardly be considered a business trip and the employee will not be reimbursed for their expenses.
It should be noted that business trips do not include trips of employees if their work involves frequent travel and they are specified in the job description.
Travel expenses include:
- Payment of wages - despite the fact that the employee is on a forced business trip, he is still paid a salary.
- Payment of the road there and back at the expense of the management of the company. Upon return from the trip, the employee will be reimbursed for all expenses for public transport except taxi.
- Payment for accommodation (in a hotel or in a rented apartment). This amount may include payment for meals.
- Daily payments. In the event that the business trip is designed for more than one day, the employee must be provided with a certain amount of money for each day. If there is a fact of exceeding the funds prescribed by the budget, then they will not be reimbursed.
- Reimbursement of the amounts spent on paperwork for traveling abroad - visas, permits, passports.
- Payment of additional expenses. On some business trips, the employee attends various exhibitions, conferences and other paid events. Such trips must also be paid in full.
All these expenses should be deducted from the “Income” column in an official manner, but it should be borne in mind that under the law prescribed Russian Federation, the amount of daily expenses in the country does not exceed 700 rubles, and abroad - no more than two and a half thousand rubles. If an employee has spent large amounts, they will be subject to taxation in accordance with the Tax Code of the Russian Federation.
Required documents to pay for a work trip
As soon as the business trip ends, the employee who was away must provide the management with all checks confirming the facts of spending public money.
If documentary evidence of the expenses invested in the trip is made public, then all amounts will be reimbursed in full. It is advisable to keep all receipts in order to avoid additional questions about where this or that amount was spent.
The main documents that are required after a business “journey” include:
- a round-trip ticket, where their cost is clearly stated;
- checks of daily expenses;
- the cost of travel accommodation;
- receipts from all public vehicles;
If during a business trip the employee makes personal expenses, and also goes beyond the daily limit established by the enterprise, then such expenses are not paid by the authorities.
Foreign business trip and payments
If a business trip involves crossing the border, then additional expenses may be added to the main expenses for travel, food and accommodation: for the issuance of a foreign passport, visa and other documents. Also, at the request of the head, the employee can get insurance. All fees related to currency exchange, baggage allowance must be accounted for and paid by management.
The list of travel allowances may include expenses for telephone conversations or for using the internet. Reimbursement of money to an employee occurs in the currency of the country where he traveled or in rubles.
Each person can calculate the amount that he can spend during a business trip. To do this, you should know what the cost of the ticket, the cost of living and add the approximate daily expenses, taking into account unforeseen expenses.
Rumors about the abolition of per diem payments
In 2016, the leadership of Russia tried to cancel per diem payments at enterprises. They associated this decision with the deterioration economic indicators states and raging. However, the daily allowance has not been canceled so far, which means that in 2017 you can safely count on the financial support of every day during work-related trips.
A business trip is a trip of an employee of the organization outside the place permanent job, for the purpose of performing an official task, for a certain period of time. An employee goes on a trip only on the basis of a written order from the head of the institution.
The rules and regulations are established by law. Thus, Government Decree No. 749 of October 13, 2008 regulates the list of travel expenses (per diems in 2019) that the employer is obliged to reimburse:
- the cost of renting a dwelling;
- travel expenses;
- average earnings for the days of the trip;
- other expenses agreed (permitted) by the employer;
- additional expenses associated with accommodation.
The rate of daily travel expenses in 2019 (additional expenses related to accommodation) is fixed in tax code(Article 217 and paragraph 2 of Article 422 of the Tax Code of the Russian Federation) and equals 700 rubles for trips within Russia and 2,500 rubles for business trips abroad per day. However, the organization has the right to set its limit for additional expenses related to accommodation, more or less than the legal norm.
If the norm established in the organization exceeds the limit regulated in the Tax Code of the Russian Federation, then insurance premiums should be charged for the difference and personal income tax should be withheld.
What do you need to pay
Starting this year, employees are sent on business trips under the new rules of 2019, per diems and other expenses are reimbursed in a slightly different way.
The employee must document the costs of travel, rental of accommodation and permitted expenses. Otherwise, payment is not made. There is no maximum per diem limit, but the institution has the right to independently approve the norms. As for the average earnings, the accountant calculates according to the time sheet and the order of the head.
The situation is different with the daily. This type costs do not require documentary confirmation by checks and receipts. However, earlier, to confirm and accrue such payments, accountants used travel certificate. The document indicated the dates of departure for the trip and return from it (date of arrival). But in January 2015, the form was canceled. Now you need to confirm the dates of departure and return of the employee on the basis of tickets, rental contracts for housing or fuel receipts. A difficult way, so many organizations continue to issue travel certificates to their employees.
How to set the per diem
The budgetary organization must approve the Regulations on business trips of employees. It should detail the rules, procedure and amount of travel expenses in 2019, per diems for business trips. If there is no such document, then it must be developed and approved. Or issue an order that indicates the rates of travel expenses for the current financial year.
Order on the approval of travel expenses
Regulations on business trips (appendix to the accounting policy)
Accrual and payment of travel expenses are made in the amounts established in the local regulatory act of the organization. If the document is not available at the enterprise, the regulatory authorities may have many questions. In addition, tax authorities may recognize such payments as misuse of funds.
Payment of daily travel expenses in 2019
- all days of stay on the trip, including holidays and weekends;
- days spent on the road, including the days of departure and arrival;
- days of forced downtime or delays.
Usually, the order for a business trip contains an order for the payment of an advance. You can transfer it to the employee’s card or issue it in cash through the cash desk of the institution. Upon return, the employee is required to submit an advance report to the accounting department.
When sending an employee on a one-day business trip, per diems are not paid, in accordance with clause 11 of Government Decree No. 749. But transportation costs are reimbursed.
Business trips are a fairly common occurrence. It is important for an accountant to know what documents to request from a business traveler upon return and how to accurately reflect all expenses incurred in accounting. In 2017, the procedure for taxing daily allowances will change. In this article, we will talk about the upcoming changes and the rules for accounting for business trips in 2017.
Mandatory documents for a business trip
Since 2015, the procedure for issuing business trips has become much easier. Now it is not at all necessary to issue a travel certificate and job assignment— these documents were canceled by Decree of the Government of the Russian Federation of December 29, 2014 No. 1595. However, a number of companies still use these documents for control. This does not contradict the law, but the use of these forms should be fixed in the internal document of the enterprise.
Also in 2015, the register of posted workers became optional.
Detailed rules for accounting for business trips and expenses related to them are enshrined in Decree of the Government of the Russian Federation of October 13, 2008 No. 749 “On the Peculiarities of Sending Employees on Business Trips”.
What documents need to be submitted without fail when sending an employee on a business trip? There are only two of them:
1. Written decision of the director (for example, an order).
2. An employee's memo, but only when traveling on a business trip in personal, official or rented vehicles.
It turns out that the most important document is the order of the head. A memo is issued only when using a car or other official (personal or rented) transport.
The employee has the right to write a memo, regardless of the method of movement to the place of business trip and back. In a note, he can indicate the estimated costs and pre-calculate the required amount. The procedure for compiling such notes is usually also fixed in the local acts of the company.
Travel expenses and reporting
First of all, it should be noted that the employee, while on a business trip, continues to receive a salary. Only it is calculated based on the average earnings.
Basic travel expenses (Article 168 of the Labor Code of the Russian Federation):
- daily allowance;
- travel expenses;
- accommodation;
- other reasonable expenses.
Per diem in a new way
For a long time in Russia there is no daily allowance limit. Commercial companies and individual entrepreneurs have the right to establish any size (OSNO - paragraph 12, paragraph 1, article 264 of the Tax Code of the Russian Federation, USN - paragraph 13, paragraph 1. 346.16 of the Tax Code of the Russian Federation), securing this in a regulatory local act or in a collective agreement.
Small businesses most often set a daily allowance for trips around Russia in the amount of 700 rubles. This is due to the fact that it is this amount that is not subject to personal income tax (clause 3 of article 217 of the Tax Code of the Russian Federation). You can set daily allowances in a larger amount, then personal income tax must be withheld from the excess amount. For business trips abroad, there is a limit of 2,500 rubles - daily allowances within these limits are not subject to personal income tax.
On this moment per diems in any amount are not subject to insurance premiums. That is, it does not matter in what amount the daily allowance is paid - 700 rubles or maybe 3,000 rubles a day.
From 01/01/2017, changes are made to the Tax Code of the Russian Federation, according to which per diem will be subject to insurance premiums within the established limits (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation). Here there will be the same rule as with the taxation of daily personal income tax. This means that daily allowances in excess of the limit (700 rubles or 2,500 rubles) will be subject to insurance premiums.
For example, a company pays per diem in the amount of 1,000 rubles per day. The employee was on a business trip for 4 days. For all the days of the business trip, he is entitled to 4,000 rubles per day. However, according to the norm, only 2,800 rubles are not taxed (700 rubles x 4 days). The difference between the actual payment and the limit (4,000 - 2,800 = 1,200) is subject to personal income tax and insurance premiums.
Travel costs
Travel costs to the place of business trip and back are compensated to the employee in full, but subject to documentary evidence (Article 264 of the Tax Code of the Russian Federation).
If the employee travels by train, he is also compensated for the cost of bed sheets. And the cost of transportation will be confirmed by the railway ticket.
For air travel, you will need a ticket (itinerary receipt) and a boarding pass.
If the documents are lost, you will have to request a certificate from the carrier confirming the trip.
If the employee went on a journey by car, you need to attach a memo and waybills. In addition, to confirm fuel costs, you need to attach gas station receipts to the report.
Often, seconded employees use taxi services. Such expenses can also be taken into account if the trip was from the railway station (airport) to the hotel / place of business trip or back (letters of the Ministry of Finance dated 14.06.2013 No. 03-03-06/1/22223 and dated 08.11.2011 No. 03-03- 06/1/720).
Living expenses
Most often, an employee stays in a hotel during a business trip. To accept expenses, you need documents confirming accommodation issued by the hotel. If payment is made in cash, a cash receipt or a strict accountability form is required.
If an apartment was rented for living, you need a lease agreement and copies of documents on ownership.
other expenses
While on a business trip, an employee may incur additional expenses. For example, on telephone conversations, entertainment expenses, visa processing, room reservation, etc. An important condition for accepting additional costs is their by necessity and mandatory availability of supporting documents.
Upon returning from a trip, a posted worker must report within three working days for the expenses incurred (attach documents, return the balance of money) and sign an advance report.
