A business trip is a worker's trip to the employer's order for a certain period for a certain period of service order out of the place of permanent work (Article 166 of the Labor Code of the Russian Federation). At the same time, the employer is obliged to reimburse employees the costs associated with business trips. The number of recoverable expenses includes daily diurnal, i.e. additional costs associated with accommodation outside the place of permanent residence (Article 168 of the Labor Code of the Russian Federation). We were told on the magnitude of daily diurnal when traveling, as well as their taxation in our. In this material, we will tell about the daily days when traveling in the Russian Federation.
The norms of daily tributes in 2017 (size) in Russia
The magnitude of the daily trial in the Russian Federation, as well as the procedure for their compensation is established by a collective agreement or a local regulatory act of the organization (Article 168 of the Labor Code of the Russian Federation). This means that the single rate of daily travel expenses In 2017, which would be mandatory for all organizations, not established.
At the same time, in any case, this value should be economically justified.
Daily taxation
In the costs of income tax paid, the daily rate is taken into account in the actual amount (paragraphs 12 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation). This is explained by the fact that the standard of such costs in the Tax Code is not provided. Similarly, in the sizes established by the organization, the daily daily use of USN (PP. 13, paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation) is recognized.
But on NDFL, there is a standard for daily per diem. By daily in Russia in 2017, a restriction of 700 rubles per day of travel is applied (clause 3 of Art. 217 of the Tax Code of the Russian Federation). Accordingly, the daily mines paid over this value for each day of the business trip are subject to personal income tax.
The amount of travel expenses in 2017 (daily), subject to insurance premiums on the Tax Code of the Russian Federation, is similar to the applied calculus NDFL. This means that the contributions for compulsory pension, medical and social development in case of temporary disability of the Daily disability in the Russian Federation are subject to the part in which they exceed 700 rubles per 1 day of the business trip (clause 2 of Article 422 of the Tax Code of the Russian Federation).
But it concerns the insurance premiums "on injuries", the entire amount of daily daily employee paid is not subject to these contributions (paragraph. 2 of paragraph 1 of Article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ, a letter of FSS of 11/17/2011 No. 14 -03-11 / 08-13985).
Compensation of travel expenses (daily) in 2017: Accounting
In accounting, payments for daily travel expenses in 2017 is reflected in the usual recording on the debit of account 71 "Calculations with accountable persons" and the loan of accounting accounts. At the same time, the daily payout during traveling in 2017 can be carried out both in cash from the organization's office and by transferring to the employee (usually on its salary map) (Order of the Ministry of Finance of 31.10.2000 No. 94n):
Debit account 71 - Credit accounts 50 "Cashier", 51 "Settlements"
When the advance report is approved, there will be such accounting records:
Debit accounts 20 "Basic production", 26 " General running costs", 44" Sale expenses "and others - account credit 71
In 2017 - a rather serious moment of labor life of Russians, which requires careful study. Today, a huge number of people go on a business trip, because the rhythm of the life of a modern person does not allow a person to stay in one place for a long time, therefore, without business trips to which the relevant material costs, it is definitely not to do. The size of travel payments is determined Labor Code RF, and it must be said that their salary will be slightly higher than that of the "stationary" employees, because a person refuses the usual pastime, takes away from his family and friends, and also moves a lot, so there is nothing surprising that they earn a little more.
The authorities decided that in 2017, even despite the increasing level of inflation and the financial crisis remain unchanged. Frankly, the daily salaries of employees on business trips each manager establishes individually, therefore the management team can change them in accordance with the material welfare of the organization. The amounts of the corresponding payments should be defined in the organization's order, but there usually prescribe their minimum and maximum permissible size, accurate payments are calculated by the head independently.
Today, the amount of daily travel expenses in 2017 can be calculated using a differentiated approach, and they must be taken into account in the expense of the organization. The management of the organization has the right to demand from the report of the report on where exactly he spends cashAllocated for a business trip, so at hand it is necessary to have documents that tell about the cash flow (although it is worth saying that the current time the legislation of the Russian Federation does not provide that the employee must necessarily confirm its spending by the relevant documents).
It is difficult to accurately determine the amount of travel expenses in 2017, the daily calculated on the basis of some known criteria, the most important of which can be attributed to:
- the number of days that the employee was not at work (the beginning of a business trip can be considered the day of the transportation of transport to the place "temporary" work, and the end is the day of the employee's release);
- additional costs of movement to the place of transportation of transport (organization's management reimburses losses on the basis of payment checks);
- the number of holidays or weekends, which fall out for the time of the trip (such days are paid in double, respectively, the cost of the trip will increase significantly);
- the size wages An employee (the amount of travel will count on the basis of the average income, the number of days that the employee was absent at the place of work, and the cost of living in the new city).
List of necessary documents
Naturally, there are certain rules for fixing travel expenses in accounting balanceTherefore, all amounts spent on trips. Must be documented, because it is on the basis of such documents that will be reimbursed.
The direction of employees on a business trip provides not only compensation for expenses, but the payment of daily. The procedure for registration of the official trip and its organization was enshrined in position No. 749 "On the peculiarities of the direction of employees in office business trips" of October 13, 2008.
According to the norms of this provision, the head is based on the complexity of the task and production necessity, determines the duration of the trip to perform the goals set outside the main place of labor. According to paragraph.11 of the specified regulatory act, the travel expenses subject to compensation are spending on:
- Travel to the place of completion of the tasks and back;
- Accommodation in a hotel or other temporary housing (his variety class and the approximate cost is negotiated before the start of the trip);
- Extra. spending while being in a service trip - is fixed amountwhich appoints and pays the employer at the rate of one day;
- Other items of expenses related to the implementation of travel tasks agreed with the management of the enterprise.
According to paragraph 23 of the situation, when the employee's direction is sent to the abroad, are added to the recoverable expenses:
- The cost of registration of passport, visas and other papers necessary for entering the territory of a foreign state;
- Binding fees, including those charged at the airport and at the entrance (transit) of the car;
- The cost of registration is necessarily honey. insurance, if it is provided for entry into a foreign state;
- Other binding fees and expenses associated with entry and finding a business trip abroad.
The magnitude of the daily employer under Article 168 of the Labor Code of the Russian Federation determines independently. In this case, their size must be fixed in local acts This enterprise. This rate does not concern civil servants. Payment for them is established by the Government Decree No. 812 dated December 26, 2005. It contains the norms of daily exchangers in 2017, the table of which includes 193 foreign countries. For instance:
- daily in Kazakhstan in 2017 account for 55 US dollars;
- daily Germany 2017 - 65 US dollars per day;
- daily in the USA 2017 - 72 US dollars.
Private organizations, if desired, can use the table of payroll rates when traveling abroad, fixed in position No. 812. They also have the right to establish a single magnitude for "foreign" daily daily or determine for their size for each country separately.
If, when crossing the border of the country, which is sent to a business trip, an appropriate mark is set, then it is determined by the date of entry. If such stamps are not put, for example, in the CIS countries, the date of departure from the country will be installed on the travel documents provided by the employee, after the completion of the official trip.
In some cases, under foreign business trips, a worker's personal transport or a working car can be used. In this case, the actual duration of finding a business trip should be specified in the service note. Also in this case, it is rational to arrange a travel sheet for an employee. By reckoning to the enterprise, it must be provided with other acquittal documents (receipts, checks, etc.).
In what currency should the daily daily diurnal trips should be issued?
Daily, according to claim 10, provisions No. 749 should be paid to the employee before the start of his business trip. In addition, it must be paid a cash advance to cover the cost of travel, rental housing and other expenses related to the implementation of service tasks set before him. The issuance of the required funds can be made in rubles or in currency.
The procedure for issuing funds for repaying expenses on a business trip abroad and repayment of the unused part of the advance was enshrined by Federal Law No. 173-FZ "On Currency Regulation and Currency Control" dated December 10, 2003. This regulatory act contains a ban on currency transactions between residents.
However, there are exceptions, the list of which is enshrined in Article 9 of this Federal Law. Among them and compensation for expenses related to foreign business trips and the return of parts of funds that were not used.
In position No. 812, the norms of daily exchange rates are established in 2017 in US dollars. The issuance of an advance and daily currency can only be made in the event that the company has a currency account. In the absence of such, the necessary funds are listed in the ruble equivalent.
After receiving money, the employee independently acquires the necessary currency in exchange paragraph. or branch bank. At the same time, it is obliged to receive a receipt at the cashier officer or other document confirming the relevant currency transactions. Subsequent calculations and compensation of expenses will be made on the basis of payment documents that will receive a worker when buying.
In this situation, the currency conversion should be regarded exclusively as an operation between the physicals. This is due to the fact that in its implementation, a specific citizen (travel official) carries out the purchase of cash foreign currency on its own behalf, but not from the person of the enterprise.
During the fulfillment of the tasks assigned to the employees at the international leadership, they will spend these funds for rental housing, payment of telephone expenses and other spending produced in the interests of the company. All of them must have a mandatory documentary confirmation.
The procedure for calculating the daily diurnal when logging
Conducting the calculation of daily branches in 2017 is carried out in the manner fixed in paragraph 16 - 18, 20 of provisions No. 749. According to these standards, compensation is made for reference:
- On the territory of our country - at the time of the following abroad, the calculation is made in foreign currency, and when returning back (after crossing the border) - in rubles.
- Abroad - in the manner prescribed by Regulation No. 812 or other, enshrined local regulatory acts of the enterprise,
Date of intersection The border of the state is determined based on the marks of the border service that are affixed in the passport of the employee. If in the state where the commaable employee is sent, the stagnation of such marks is not produced, the border crossing date will be determined on the basis of travel documents.
In the case when the service task provides for the finding of a commaable employee in several foreign countriesThe day, when the border between them was crossed, paid according to the norms of the country to which he is now sent.
This situation can happen and such a situation that the employee went to the international leadership, but returned on the same day after the task was fulfilled. In this case, the daily payment will be carried out in foreign currency, but in the amount of 50% of the norm.
Daily on business trips In 2017, on weekends, they are paid on the same rules as labor at the main workplace, that is, double-size. It does not matter whether an employee was on his travel destination or was on the way, because at the same time he spends his personal time. In the second case, not only daily, but also the cost of travel is subject to dual payment.
If the situation occurs, when the employee was delayed in the way, the payment of the daily daily is made by the employer's decision. The working on its part must submit evidence confirming that the delay is caused by the production necessity and was necessary to solve the tasks set before him.
In local acts of the organization, the procedure for calculating the daily branches can be established, an example of its implementation, the amount of daily payments and the rules for charging the necessary amounts of travel workers. The possibility of the enterprise independently determine these moments makes it possible to establish its rules, but they should not contradict the norms of current legislation.
Payment NDFL for daily futures
According to PP.12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, all spending associated with the payment of expenses of travel officers are accounted for when calculating tax base. Unlike income tax, which is subject to payment, daily daily discharge from NFFL. However, only within the limits established by the legislation. According to paragraph 3 of Article.217 of the Tax Code of the Russian Federation, the NDFL travel is exempt:
- On the territory of the Russian Federation - within 700 rubles. per day;
- Abroad - up to 2500 rubles. per day.
Since private enterprises have the right to independently determine the amount of daily diurnal, therefore their value may be higher than the established limits. In this case, the amounts received over the standards are regarded as the income of the employee, so the tax should be paid with them.
Determining the date of receipt of this profits, you should navigate the month in which the advanced report was approved by the company's head. This rule is enshrined in paragraphs 6 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation. NDFL according to the order established in paragraph 6 of Article 226 of the Tax Code of the Russian Federation, is held with the nearest payment of the employee's salary, and the following should be listed no later than the next day after receiving them relying.
Calculation of the tax base for NDFLs from the means of obtained over established limits is calculated by multiplying the amount of the norm by the number of days of finding on a business trip.
Since the limits are set in rubles, they may occur when the daily calculation in foreign currency is accrued. In this situation, the procedure for conducting calculations depends on which currency receives an advance employee. If, when logging in advance, he is charged payment in foreign monetary signsBut the daily diurnal in rubles is awarded (for example, in the absence of a currency account from the firm), it should not be recalculated.
If an employee is received in foreign currency, the management of the enterprise to determine the tax base will need to recalculate the amount issued to it in rubles. In this case, the CBRF course, established in that month, when an advance report was approved. From the amount received, the limit is subtracted - 2500 rubles. All remaining funds are multiplied by the number of travel days. The final amount is the tax base from which the NDFL is paid.
Income tax from daily in long-standing
As noted earlier, in PP.12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the entire amount of daily allowance is included in the expenses of the enterprise related to business trips and affects the calculation of the base for income tax. In this case, if the funds were issued in rubles, then they are made to the "profitable" spending of firms.
If the daily rate was paid in foreign currency, according to claim 10 of Article 272 of the Tax Code, they must be recalculated at the CBRF course, which was set on the day of their presentation to the sent employee. The final amount is also multiplied by the number of days of the official trip and is written off to the expenses of the company.
Calculation of insurance premiums with daily branches
According to Article 168 of the Labor Code of the Russian Federation and paragraph.11, provisions No. 749 daily payments are paid by the employee, sent on a business trip to the duration of two or more days. At the same time, according to Part 2 of Article 9 of Law No. 2112-FZ dated July 24, 2009. Daily refer to payments that are not paid insurance contributions in extrabudgetary funds.
In this case, there is also a certain limitation. Their amount should not exceed the norm established for commoded employees in local acts of this enterprise. If there is a need to accrue more daily diurnal, then the employer sufficiently register the necessary amount in the order of the official trip.
The 2017 year did not bring any special changes to the procedure for the commissioning of employees, the process of registration of service connectors, financing business trips. However, adjustments are caused by the entry into force from January 1, 2017 new provisions. Tax Code RF. Changes on business trips in 2017 To affect the procedures for the insurance premiums of certain daily sizes.
The design has become easier
Even by the Decree of the Government of the Russian Federation of December 29, 2014 No. 1595 made adjustments to separate legal acts governing the issues of serving a job outside the place of work. Innovations are aimed at optimizing the movement of documents in the organization, reducing and simplifying such documents.
So, from January 2015, a mandatory requirement is canceled:
- on issuing a travel certificate to the employee;
- registration of service task in writing.
By again established rules The confirmation of a business trip confirm tickets and / or other travel documents.
It is also possible to use by employee personal transport For official purposes (on a business trip). To confirm such costs, it must provide reporting documents: receipts, cash checks, extracts, travel sheets, etc.
Basic targets changes in the registration of business trips in 2017 and earlier steel:
- simplifying document management when sending on a business trip;
- improving the form of a report on the results of the fulfillment of the task by order of the employer.
In addition, according to the new rules from the employee aimed at a business trip, it is not necessary to provide the authorities in writing a report on a configured trip.
Main Document in 2017
According to the same decree of the Government of the Russian Federation (No. 1595 dated December 29, 2014), in 2017 the business trips are drawn up on the basis of a written decision of the employer - an order, orders. These changes on official business trips in 2017 Already have to get into the habit.
Keep in mind: It is now related to business conversations not only service connectors on the task of the employer outside the place of execution by the employee of official duties, but also from the entrance to the structural division of the enterprise (branch, representation, etc.). It is located apart at another address, in another settlement. Including within the administrative territory on which the employer's organization is registered.
The simplified procedure for the commissioning does not require volumetric document management, but the changes entered into legislation require more thorough documentary confirmation of costs incurred. This is done in order to control financial activities Enterprises. As a result, there is a complication of the accounting of the property and financial position of the Organization, its results.
Structure of costs
Accounting and reports on travel costs fall under the requirements of the law. Business trips In 2017, changes in the structure of expenses were not affected. It still includes:
- earnings calculated at the calculation of the average daily complain, for the entire period of the office;
- payment for tickets for travel to the destination in the forward and reverse direction of the air, railway transport, bus (with the exception of a taxi);
- compensation for the use of subordinates of its own car when performing a service job within a business trip;
- hotel traffic (accommodation fee) or housing rental costs;
- additional costs (it can be repairs of shoes, chemical cleaning of clothing, buying goods and component materials for technology, representation spending).
Payment for accommodation costs is 2 ways.
During the days of finding a business trip to the employee middle earnings And the daily day of the trip for each calendar day. We will analyze how to pay for business trips in Russia and abroad.
The procedure for paying daily employees
Daily - these are additional expenses of an employee associated with his accommodation outside the place of residence.
The employer is obliged to reimburse the daily workers (paragraph 3 of Part 1 of Art. 168 of the Labor Code of the Russian Federation):
- for every day, while he is on a business trip;
- for weekends and non-working holidays, as well as days of location, including during a forced stop on the way (paragraph 11 of the regulations on business trips). For example, the worker went on a business trip on Sunday, and returned to next week on Saturday. Daily per Saturday and Sunday are paid.
Daily for one-day business trips in Russia are not paid, but the employer has the right to provide for local regulatory acts Organizations compensation instead of daily trips. Read more about the daily daily business trips further in this article.
An example of calculating the daily employee
- for 9 days - 40 euros for every day;
- for 1 day of return to Russia - 700 rubles.
Course (conditional) euro:
- at the date of issuance of advance (May 30) - 70 rubles. for 1 euro;
- at the date of approval advance report (June 14) - 68 rubles. For 1 euro.
Decision. The costs of income tax expenses will be included in the amount:
- 40 euro x 70 rubles. x 9 days \u003d 25 200 rubles.
- Daily in Russia \u003d 700 rubles.
- TOTAL: 25 200 rubles. + 700 rub. \u003d 25 900 rubles.
Daily size when traveling in Russia and abroad
The company has the right to decide how much to pay employees for the day of the business trip (Article 168 of the Labor Code of the Russian Federation).
The dimensions of the daily tribunal must be fixed in internal documents Organizations, for example, in a business position.
Accountants know about 700 and 2 500 rubles. - if the daily size does not exceed these amounts, then these sums do not have to pay personal income tax. Therefore, some companies for convenience are injected with these daily sizes.But this does not mean that the organization can establish the amount of daily employees 700 and 2 500 rubles. And no less or less ruble.
You can, for example, secure the daily 4 000 rubles. For each day of business trips in Russia, but then from 3,300 rubles. We'll have to keep NDFL (4 000 rubles. - 700 rubles. \u003d 3 300 rubles).
By general rule Daily paid employee are not subject to personal income tax, if their size does not exceed:
- 700 rub. - for every day of business trips in Russia;
- 2 500 rub. - For every day when traveling abroad.
Output: as such a daily limit for commercial organizations not. There are only amounts that are not subject to NDFL (700 and 2 500 rubles). So how much to pay daily? Decide independently (the decision to secure in the organization's internal documents).
How to calculate the days of a business trip for which you need to pay daily
If the employee is traveling on a business trip on person and service car, Calculate days can be on a service note. Her employee must provide on return from a business trip along with documents confirming the use of transport to travel destination and back (travel leaf, for example, in form No. 3), invoices, receipts, cash checks, other documents confirming the route).
In other cases, the number of days for which the daily delivery must be paid on the travel documents.
Daily in foreign currency
Daily comers from the Russian Federation pay in the amount set in the company's internal documents.
Daily daily travel
By law, the minimum travel time is not set. A trip to the task of the employer may be one-day. We draw up such a trip as a multi-stage business trip (we issue an order, put the appropriate mark in the operating time accounting table: "K" or "06").
After the employee reports to the trip. The employer reimburses him expenses, such as travel, as well as other agreed amounts. And daily allowance? By law, the daily "mini-trip" in Russia is not paid. Leave an employee at all without money even in a one-day business trip - not best ideaEven if this is the law. How can I get out of the situation?
Payments for one-day business trips instead of daily
The employer for his own decision can pay a person to a certain amount instead of daily.
Daily daily business trips:
- abroad - in the amount of 50% of the amount of daily exchangers installed in the company's local documents;
- in Russia - in the general case is not paid, but you can establish the payment of the employee alone.
Ndfl with daily diurnal business trips
Previously, the situation with the taxation of daily and reimbursement of other expenses for one-day business trips was controversial. The situation has stabilized, and the general trend is as follows: payments for one-day business trips are not subject to personal income tax. Nevertheless, the position of various departments differ:
- Opinion of the Ministry of Finance of the Russian Federation: Documented the costs associated with a one-day business trip (for example, nutrition costs), you can not put the personal inclusion in full. If you confirm such expenses with nothing, then they are exempt from tax within 700 rubles. under the domestic Russian business trip and 2 500 rubles. With a one-day business trip abroad (a letter of the Ministry of Finance of Russia of 01.03.2013 No. 03-04-07 / 6189).
- Opinion of the Russian Federation: Employee paid cash (called daily) are not such due to the definition contained in labor legislation, but based on their orientation and economic content can be recognized as a compensation for other expenses related to the service business trip made with permission or knowledge of the employer, in connection What is not income (economic benefits) of an employee taxable NDFL (Decree of the Presidium of the Supreme Court of the Russian Federation of September 11, 2012 No. 4357/12).
Daily when traveling to CIS countries
Business trips to the CIS countries (for example, to Kazakhstan, Belarus, etc.) are a special case. With such commands, they do not set marks in the passport about the intersection of the border. The daily days for such trips are considered in a special order: the border crossing date is determined by travel documents (paragraph 19 of Regulation No. 749 "On the peculiarities of the direction of employees in official business trips").
Daily report on a business trip
An employee upon returning from a business trip is obliged to provide the employer within three working days:
- advance report on spending due to a business trip;
- the final settlement on the cash advance payment issued to him before leaving for travel expenses (paragraph 26 of the Provisions Regulations No. 749).
As part of an advance document withthe Employee is not obliged to report any daily when traveling in Russia, nor for daily travelers outside the Russian Federation, nor over a day or any other business trips. There are no supporting documents on the daily diurnal. Employer pays daily-Iks rubles, the worker spends them on his own request.
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