Calculation of daily allowance for business trips per year. How to get a daily allowance for a business trip. Which body sets the standards for reimbursement of travel expenses

A business trip is a trip of an employee on official business outside settlement where the organization is located. If the trip involves leaving the country, then this is a business trip abroad. What is the difference between a business trip abroad? How is the order drawn up correctly?

Business trip abroad: registration

The package of documents for foreign business trips does not differ from that which is drawn up for trips within the country.

To send an employee on a business trip, the following documents are drawn up:

• Service note addressed to the manager with a request to send the employee on a trip, indicating the place and time. This is not a mandatory document; in some organizations, the decision on a business trip may be made by a verbal order of the head. Compiled in free form.
• The order to send on a business trip is drawn up in the unified form T-9 or T-9a. The order does not make a note that this is a business trip abroad, this is understandable, since the order form provides for a time limit to indicate exactly where the employee is sent.
• Advance report - drawn up after the employee returns from the trip.

Note! At the moment, a travel certificate and a service assignment are not required documents when sent on a business trip.

Business trip abroad: daily subsistence allowance 2017

The payment of per diems when sent to foreign business trips is provided for by Article 168 of the Labor Code of the Russian Federation. She points out that the amount of payments to state employees is determined at the legislative level, and for other categories is set by the employer.

Daily allowance for business trips for state employees

The amount of daily subsistence allowance for state employees is determined by the Decree of the Government of the Russian Federation No. 812 dated December 26, 2005, Appendix 1. This document sets a certain amount for each country, expressed in dollar terms. For example, the daily subsistence allowance for Kazakhstan is US $ 55.

Below are a few more examples of what the daily subsistence allowance is for business trips in 2017.

Table

The above amounts apply to all employees of budgetary and government organizations.

Business trip abroad: 2017 daily subsistence allowance for private enterprises

All enterprises that do not belong to the budget are allowed to set their own rates of payment for daily expenses when employees train outside the country.

This value can be set:

• Collective agreement;
• Accounting policy;
• Another local regulatory document of the company.

The amount of payment may vary depending on the circumstances:

• Destinations;
• The duration of the trip;
• The purpose of the trip;
• Posts of a business traveler, etc.

Enterprises can take as a basis the amounts established for state employees.

Daily allowance abroad 2017: nuances of calculation

When paying per diem to a business traveler, the following nuances must be taken into account:

• the date of crossing the border when traveling to the destination is counted as a business trip abroad.
• the date of crossing the border upon return is counted as a normal business trip.
• The daily allowance abroad in 2017 is not taxed, only if it does not exceed 2,500 rubles. If their size is larger, then everything that is higher than the indicated amount is subject to taxation.
• despite the fact that the amounts are indicated in dollars, they can be paid to the employee in the ruble equivalent.
• the exchange rate is taken in the amount established on the last day of the month in which the employee submitted the advance report.

It is important to take these nuances into account for the correct taxation procedure for the organization and the business traveler.

For example, a business traveler travels by train from Moscow to Helsinki. Departure at 19.15 on October 10 from Moscow and arrival in Helsinki on October 11 at 15.30. Crossing the border at 03.15. Payment will be made for October 10 - 700 rubles, for October 11 - 2500 rubles.

Advance report on business trip 2017

After returning from the trip, the employee is obliged to account for the spent cash, including daily allowance. This must be done no later than three working days.

An advance report on a business trip in 2017 is drawn up in the form of JSC - 1, it is mandatory, since it refers to the primary accounting documents.

Business trip: advance report registration

An advance report (a sample of filling can be viewed) is drawn up by two employees:

• An employee who went on a business trip;
• Accountant who checks the documents provided by the employee.

All amounts indicated in the advance report, with the exception of per diems, must be documented.

If supporting documents are written in a foreign language, a translation must be attached to them.

If the daily allowance was issued to the employee in foreign currency, then this must be reflected in the advance report.

We arrange and pay for foreign business trips in 2017 as follows:

• An order is issued to send the employee on a business trip, which specifies the destination, indicating the country;
• The employee is given funds to cover the expenses related to the business trip. The daily subsistence allowance abroad in 2017 is determined at the discretion of the company, and in the case of government officials - by federal legislation.
• After the foreign business trip has ended, the advance report must be issued within three days.

The legislation establishes the obligation of the management of an economic entity when sending an employee on a business trip to compensate for the 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 being on a trip.

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

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

If the company applies, then the number of business trip days for calculating per diem can be determined by the marks in it.

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

If an employee is delayed during a business trip for reasons beyond his control, the administration must compensate the employee for per diem for all these days, when providing documents confirming this fact. In this case, the daily allowance is paid for weekends and holidays, if such time falls on the period of a business trip.

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

In this case, the only way to reduce such costs is to establish a small amount of per diem in the local documents of the company. But setting the daily allowance at 0 rubles is also impossible. This will amount to non-payment.

Important changes in 2017

In 2017, the administration of insurance premiums was transferred from extrabudgetary funds to the tax authorities. In this regard, there have been important changes in relation to the daily allowance.

The amount of these payments is determined by each business entity independently and is fixed in its regulations. But with personal income tax per diems were not taxed only within the limits of the current norms. This rule did not apply to insurance premiums.

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

Attention! Since 2017, if the amount of daily allowance on a business trip is more than 700 rubles (in Russia) or 2500 rubles (foreign business trips), then the accountant, in excess of these amounts, must calculate not only personal income tax, but insurance payments for pension, medical and social insurance.

Only personal injury insurance premiums are not taxed in excess of the daily allowance. The old rules apply here.

Daily allowance for business trips across Russia

New Year did not bring the per diem abolition expected by many employers. Currently, the business trip of employees must be accompanied by their payment. In addition, these amounts must be paid for day trips, as well as when the employee performs labor functions, if he has a traveling nature of work.

Daily allowance - norms for Russia

The administration of the company, as before, determines the amount of per diem independently, fixing it in, or in another company. There is no upper limit to these dimensions.

Attention! When imposing personal income tax and calculating insurance premiums, a standard of 700 rubles applies. From above this amount, per diems are subject to income tax.

One day business trip

Since the previously valid Decree was canceled, and the new rules do not establish a minimum duration of a business trip, a trip for one day is also recognized as it. The Labor Code of the Russian Federation establishes what must be accompanied by the payment of per diem.

Their size is also determined by the local acts of the company, and there is a standard of 700 rubles for personal income tax and insurance premiums.

When traveling

The traveling nature of the work of employees must be accompanied by the payment of compensation for additional costs incurred by the employee, that is, per diem.

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

Normative acts enterprises determine the amount of daily subsistence allowance due to the employee in this case. In this case, the limit of 700 rubles should also be taken into account here.

Daily allowance for a business trip abroad

An employee's business trip can be carried out outside the country, and during it he also needs to be issued a daily allowance.

Payment rates when traveling abroad

The daily allowance for business trips abroad is also set by the business entity independently. However, in these cases, if the organization belongs to budgetary sphere should take into account the Government Decision No. 812, which establishes maximum dimensions per diem for each country, expressed in US dollars.

The rest of the firms, when establishing their own standards, can use the provisions of this act.

Attention! In order to taxation of personal income tax and the calculation of insurance premiums, the norm is 2500 rubles. Above it, the amounts issued will be taxed.

What currency should I pay?

When deciding in what currency, it is necessary to issue per diem for overseas business trips, the days when the employee will be in his country, and the days when he will be on an overseas trip, should be taken into account.

The legislation establishes that for the days of being on the territory of his own state, the employee receives daily allowance in rubles, and for days abroad in the currency of the country where he is going. It should be borne in mind that on the day of departure from the country, per diems are calculated in foreign currency, and the day of arrival - in rubles.

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

Payment procedure

The payment of per diems can be made both directly in foreign currency and in rubles in the equivalent of the relying currency. This issue is resolved by the company's management independently.

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

How to account for course differences

Foreign travel differences may arise due to the fact that the CBRF may set different exchange rates on the day the money was issued and the day the advance report was submitted.

If a negative exchange rate difference is formed, then 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 on a trip

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

Peculiarities of trips to the CIS countries

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

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

Attention! Daily allowance on a business trip in the CIS is paid at the rate of a foreign trip. The days on which the vehicle arrived at its destination in Russia are considered the days of return, and the daily allowance is paid for them according to the norms of travel 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 him in full per diem, even if he could not complete the task due to illness. This position was determined by the Ministry of Health and Social Development.

Hospital payment produced on the basis of a certificate of incapacity for work. It is allowed to open it at the place of a business trip, and close it after 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 the illness, the company pays the full cost of renting the premises. But there is an exception - for the days of being in a medical institution in a hospital, housing is not subject to payment.

A separate problem is the payment of sick leave if an employee falls ill on a foreign business trip. Foreign hospital sick leave is not recognized on the territory of Russia and is not subject to payment.

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

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

The employee returned from the trip and left the same day

When sending an employee 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, however, it does not establish exactly how this must be formalized. As a result, two methods can be used.

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

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

Second way- the consolidation of trips. 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 a business trip. All information is entered into it, the destinations, goals are indicated, separated by commas, the total duration is indicated.

Attention! At the same time, the law does not limit the duration of the trip, leaving it to the discretion of the company. The daily allowance is calculated and paid immediately for the entire duration of the trip. If during a business trip you have to visit two or more countries, the trip is divided into segments, and the daily allowance for each is calculated based on the established norms for that country.

How to report a trip

Since 2015, the law has been allowed not to issue. In this case, to confirm the total duration of the trip, use travel tickets, boarding passes, hotel bills and other papers.

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

Since 2016, it has been allowed to use personal vehicles when traveling to and from a business trip. In this case, fuel and lubricants refueling receipts and a memo addressed to the manager are used as confirmation of the trip period.

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

But the employee is not obliged to provide documents that would confirm the expenditure of per diem, and in general the very fact that they were used. The employer, according to the law, must make this payment, but what their employee will spend on is his own business.

Are weekends paid?

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

If the employee during these days did not perform any work at the place of the business trip, then such days are considered as days of rest. However, the law obliges you to pay per diems for them, as well as compensate for other expenses (for example, for a hotel).

Payment for a day off must be made if:

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

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

Attention! Other rates of payment may be established by local acts of the company, collective or labor agreement, 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 correctly calculate the 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 was passed at the same time passport control- the date of arrival in the country is considered to be the current day, and per diem within Russia is paid for it.

If the plane arrived before 24:00, but customs control will take place after 24:00, the next day will be considered the date of crossing the border (at the airport, the customs zone is considered the border). Thus, for the day of arrival, per diem is paid in the norm of a foreign trip, and for the day of crossing the border - in the norm of travel in Russia.

Attention! If the plane arrived after 24:00, and at the same time the customs control was passed - the day of arrival and passage is considered the day of stay in Russia, for this day, per diem is paid according to the norms of travel within the country.

There is an exception to this rule - when traveling between CIS countries, a stamp is not put in the passport. The dates of departure and return will be determined by the marks on the travel certificate or the dates on the travel documents. In this case, the daily allowance for the departure date will always be paid at the rate of travel abroad, and for the date of return - at the rate of travel within the country.

Taxation of per diems

For purposes tax accounting the following daily allowances are set:

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

Daily allowances on a business trip within the limits of these norms are not subject taxation of personal income tax, and are not reflected in any reports. If the amount of payments was higher, then the amount of the excess must be taxed. This is done on the final day of the month in which the submitted advance statement was approved and the calculated amount is withheld from the employee's salary.

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

Since 2017, with the transfer of the rights to manage contributions to the Federal Tax Service, excess daily allowances must also be taxed with contributions to all funds, except for deductions for injuries. It is necessary to calculate contributions based on the results of the month when the advance report was approved, by including the excess amounts in common base.

Attention! There is no need to apply daily subsistence allowances when calculating income tax in 2017. The company takes them into account in the amounts fixed by local acts of the company, and includes them in the number of other expenses associated with production and sale. They are included in the base for determining income tax on the day the advance report is adopted.

Carrying out its business, an economic entity in order to expand it and search for new customers, concludes various contracts abroad. Therefore, the company's management has to either go on their own, or send certain officials on business trips abroad. At the same time, you need to remember the daily allowance for business trips in 2018 - the norms and accounting have some differences from travel within the country.

The main changes that have occurred in the field of regulation of overseas business trips are related to the transfer of administrative control over the estimated contributions from extra-budgetary funds to tax authorities.

In this regard, the rules that were used in the taxation of personal income tax extended to travel expenses and the procedure for rationing per diem.

Therefore, when calculating the base for insurance premiums, it must be remembered that deductions are charged on the amount exceeding the established daily allowance standards for business trips.

Recall that an enterprise has the right to independently determine the amount of daily allowances for business trips abroad, and they may be more than the standard determined by the Tax Code of the Russian Federation.

It must be approved by the existing local acts, for example, in the Regulations on business trips, the Collective agreement, etc. This procedure for calculating contributions also applies to reimbursement of expenses for one-day business trips.

Attention! The old rules apply only when calculating contributions for insurance against industrial accidents, since they remained in the administration of the FSS. No announced innovations in the regulation of official travel abroad are expected in 2018.

Daily allowance for business trips in 2019

The legislation determines that the amount of daily subsistence allowance is established by the company independently, focusing on its own financial opportunities and the goals to be achieved as a result of the trip. When determining the size, one can proceed from the current norms established by the relevant Decree on travel abroad, which are binding on budgetary organizations.

You can also take into account those who have experience with expenses incurred on business trips to certain countries, which either the company itself or its partners have.

To approve the amount of daily subsistence allowance, an economic entity fixes a certain amount in its internal position, for example, in the Regulations on Business Trips.

In addition, the daily allowance for a business trip in 2018 has certain norms that must be taken into account when determining tax base on income tax and when tax is deducted to the Pension Fund of the Russian Federation and the FSS.

Attention! The Tax Code of the Russian Federation establishes the daily allowance for business trips in the amount of 2500 rubles for each day of such a trip. This rule should be guided when calculating personal income tax and insurance premiums.

What are the rules for a business trip abroad

The Russian government approved Resolution No. 812, which defines the daily allowance for travel to foreign countries. It is obligatory for execution by all organizations and institutions, the source of financing of expenditures in which the budget of the country or municipalities acts.

Here the daily subsistence rates are determined, expressed in US dollars, for each recipient. foreign country in a day.

Consider the main directions of business trips abroad:

Attention! In addition, this act also establishes premiums to the standards for certain categories of workers sent to foreign travel. Commercial companies can use the norms of this Regulation, or apply their own standards developed on its basis.

Download (Appendix # 1) in Word format.

From this year, amendments to the daily allowance taxation procedure came into force. Changes and fresh news about daily subsistence allowance in 2017, amount travel expenses, nuances withholding personal income tax and the assessment of contributions from them - about this in the article.

Daily allowance in 2017: changes, latest news

Business trips - an integral part of activities of companies. The specifics of sending workers on business trips are regulated by labor legislation (Article 167 of the Labor Code of the Russian Federation). It guarantees the employee's average earnings for the duration of the business trip and compensation for expenses for this period.

In addition to reimbursement of living and travel expenses for each day of being on a business trip, the employee is entitled to a daily subsistence allowance calculated to cover the costs of a service trip.

The legislation does not limit the amount of payments in the form of daily subsistence allowance for employees. The company, in accordance with the internal rules and peculiarities of business trips, can set a standard at its discretion, fixing the amounts in the regulations on business trips in 2017 and accounting policies.

However, since January 1, 2017, Article 422 of the Tax Code of the Russian Federation has been supplemented with clause 2, from which it follows that per diems are now exempt from insurance premiums in the same amount as when calculating personal income tax. This change in daily subsistence allowance in 2017 was introduced by Federal Law No. 243-FZ of 03.07.2016.

Now a norm has been established within which the daily allowance is not subject to insurance premiums:

• 700 rubles - for business trips across the Russian Federation;
• 2500 rubles - outside the Russian Federation.

In the past, per diems were exempt from contributions in any amount that the company established in its position. Now additional payments will appear: travel expenses of organizations in 2017 will increase due to the need to charge insurance premiums for over-limit amounts.

Daily subsistence allowance in 2017: travel expenses

Daily allowance is an employee's expenses related to the performance of official duties. And the company has the right to decide for itself how much to pay employees per day of business trip. Only the amount of daily allowance for business trips in 2017 must be fixed in internal document... For example, in the regulations on business trips.

Once again, we note that there are no restrictions in the legislation on the amount of per diem and their revision, for example, at different times of the year. If employees often travel on business trips around the country and abroad, and the cost of accommodation and meals varies depending on the season, you can revise the amount of per diem by issuing a separate order.

There are maximum daily allowances that are not subject to personal income tax and insurance premiums (paragraph 12, clause 3, article 217 of the Tax Code of the Russian Federation):

• daily allowance in Russia (2017) - 700 rubles.
• per diem when traveling abroad - 2500 rubles.

If, for example, a company sets per diem in the amount of 1200 rubles in Russia, then from 500 rubles it will have to withhold and transfer tax and fees. Read on for more details.

Daily subsistence allowance in 2017

The accounting department issues daily allowances from the cash desk or transfers to the employee's current account the day before the start of the business trip. Personal income tax from per diems in excess of the norm in 2017 is not withheld on the day of payment, the tax can be withheld when the salary is paid for the month, when the advance report is already approved.

The final calculation of daily and other travel expenses must be made within three days after the end of the trip.

Per diems are not paid to employees whose work is carried out on the road (outside the office) and is associated with the traveling nature of work (Article 168 of the Labor Code of the Russian Federation), since this activity is not recognized as a business trip.

The basis for the payment of per diem in 2017 is an order to send an employee on a business trip (T-9 or its own order form). Daily allowances are issued based on the number of days of the trip.

Daily subsistence allowance in 2017: accounting statement

Daily excess: taxation in 2017

Personal income tax from daily allowance in excess of the norm

Example 1

The employee was sent on a business trip from 6 to 10 February 2017 in Ivanovo. In the regulations on business trips, daily allowances are set in the amount of 1,700 rubles. for trips across Russia. The number of days of business trip - 5. The amount of travel allowance - 8500 rubles. (1700 x 5).

The amount not subject to personal income tax is 3500 rubles. (700 x 5).

The amount in excess of the norm with which contributions and personal income tax must be calculated is 5,000 rubles. (8500 - 3500). The amount of contributions to be paid (22% of the Pension Fund and 8% of medical insurance) - 1,500 rubles. (5000 x 30%). The amount of personal income tax that must be withheld from the employee at the next salary is 650 rubles. (5000 x 13%).

Example 2

The employee was on a business trip for 9 days - from 11 to 19 February. Daily allowance for 8 days - 50 euros per day, for the day of returning to Russia - 700 rubles.

On February 10, the company issued all daily allowances in rubles. The amount was determined at the exchange rate of the Central Bank on the date the money was issued - the last day of the month (63.2252 rubles for 1 euro). Daily allowance - 25,290.08 rubles. (50 euros × 63.2252 rubles × 8 days). Over-limit amount - 5,290.08 rubles. (RUB 25,290.08 - RUB 2,500 × 8 days).

There is no need to recalculate this income at a different rate. The employee is withheld personal income tax - 687.71 rubles. (5 290.08 rubles × 13%).

Daily allowance in 2017 in income tax expense

The employer must reimburse the traveled employee for travel expenses, housing rent, daily allowance and other expenses (Article 168 of the Tax Code of the Russian Federation). All these expenses, including per diems, are taken into account on the basis of the approved advance report (letter of the Ministry of Finance of Russia dated 11.12.2015 No. 03-03-06 / 2/72711).

Write off the daily allowance in the expenses in the same amount in which they were given to the employee. If the company issued money before the trip, expenses expressed in foreign currency are determined at the rate of the Central Bank of the Russian Federation on the date of the advance payment (clause 10 of article 272 of the Tax Code of the Russian Federation). It is not necessary to recalculate the daily allowance at the Central Bank rate as of the date of approval of the advance report.

Insurance premiums from daily allowance in excess of the norm

From January 1, 2017, per diems in excess of the limit are subject not only to personal income tax, but also to insurance premiums (clause 2 of article 422 of the Tax Code of the Russian Federation). This change does not apply to contributions for injuries - no changes have been made to the law on accident insurance (clause 2 of article 20.2 Federal law dated 24.07.1998 No. 125-FZ as revised. dated 01.01.17).

For example, if the amount of per diem is 1750 rubles, for the difference of 1050 rubles (1750 - 700), insurance premiums must be charged to the Pension Fund of the Russian Federation (22%), medical contributions(8%), withhold personal income tax 13% from the employee 136 rubles (1050 x 13%). And there is no need to charge contributions for injuries. However, in this situation, a difference arises between the base for insurance premiums and injuries.

If a company seeks to align the bases for calculating contributions and avoid differences in accounting, it is worth setting limits at 700 rubles in Russia and 2500 for foreign business trips, regulated by the Tax Code of the Russian Federation.

Daily allowance for one-day business trips in 2017

An employee is not entitled to a daily allowance for a one-day trip (clause 11 of the Regulations approved by Decree of the Government of the Russian Federation No. 749 of 13.10.2008).

Example 3

The employee was sent on a business trip to another city for one day. Upon returning to the accounting department, tickets and receipts for the amount of 5,000 rubles are presented. (travel and food expenses).

The employee is not paid per diem for a one-day business trip. But by order of the head, the employee is compensated for the cost of travel and meals in the amount of 5,000 rubles. (Article 168 of the Labor Code of the Russian Federation). This compensation is taken into account in other expenses for income tax, insurance premiums and personal income tax are not taxed. Payments are exempted from taxes and contributions if the employee brought correctly executed documents (letters of the Ministry of Finance of Russia dated 05/08/2015 No. 03-03-06 / 1/26918, Ministry of Labor of Russia dated 05/13/2016 No. 17-3 / OOG-764).

If the company has increased the business trip to two days, then it is necessary to pay per diem for both days.

If an employee returns from a business trip on a weekend or a holiday, then work on holidays is paid double. The amount must be calculated from the employee's salary, and not from the average earnings (letter of the Ministry of Labor of Russia dated 09/05/2013 No. 14-2 / ​​3044898-4415).

Example 4

The company sent an employee on a day trip on December 30, 2016. The employee stayed until December 31st. The settlement period is from 01.12.15 to 30.11.16. Number of working days in billing period- 247. The employee's income during this time is 400 thousand rubles. Monthly salary - 30 thousand rubles.

Travel allowances for December 30 will amount to 1,619.43 rubles. (400,000 rubles: 247 days × 1 day), and for the weekend on December 31 - 2,727.27 rubles. (30,000 rubles: 22 days × 1 day × 2).

The total amount of travel allowances is 4,346.7 rubles. (1619.43 + 2727.27).

Daily subsistence allowance in the regulations on business trips in 2017

Since 2017, the Tax Code of the Russian Federation has set a limit on daily allowances that are exempt from insurance premiums, it has become unprofitable to pay daily allowances in excess of the norm. If the company wants to reduce the daily allowance, the travel regulations need to be updated. For this, changes should be made by order of the head. See below for a sample order.

The reduction in travel allowances do not need to be reported to employees two months in advance. After all, working conditions do not change.

Order to amend the daily allowance in 2017 in the regulations on business trips

Limited Liability Company "Company"

INN / KPP 7701025478/770101001

127138, Moscow, st. Basmannaya, 25

Moscow

ORDER

on amendments to the regulations on business trips

I ORDER:

1. Introduce the following amendments to the Regulations on business trips of Company LLC, approved by order No. 20 dated January 20, 2015:

Clause 5.3 shall be stated as follows:

5.3.1. The posted worker is paid a daily allowance for each day of being on a business trip, including weekends and holidays, as well as for days on the road, including during a forced stop on the road. The amount of excess per diem in comparison with the norm established in paragraph 3 of Article 217 Tax Code, is subject to personal income tax and insurance premiums (clause 2 of article 422 of the Tax Code of the Russian Federation).

5.3.2 For each day of being on a business trip in Russia, the company pays per diem:

General Director and heads of departments - 1800 rubles;

Other employees - 700 rubles.

5.3.3. For each day of being on a business trip abroad, the company pays per diem:

General Director and heads of departments - 4000 rubles;

Other employees - 2500 rubles.

5.3.4. When traveling to an area where the employee has the opportunity to return daily to his place of permanent residence, per diems are not paid.

2. The head of the personnel department Sergeeva S.S. to familiarize all employees of LLC "Company" with this order.

3. To the chief accountant of LLC "Company" Serovoy A.V. accept this order for execution.

4. This order comes into force on the date of signing. I reserve control over the execution of the order.

General Director Astakhov I.I. Astakhov

Chief Accountant Serova A.V. Serov

Head of HR Department Sergeeva S.S. Sergeeva