Daily allowance abroad. Foreign business trip: features of recording expenses

When an employee is assigned on a business trip, the company not only pays expenses for transportation and rental housing, but also pays daily allowances. The latest expenses have accountants and managers raising questions. It is not always clear in what cases these payments are assigned, what their size is and the calculation procedure.

Daily allowances for business trips - changes in legislation for 2018

First, you need to understand what daily expenses are on a business trip. By Article 168 The Labor Code of the Russian Federation defines these payments as an opportunity to compensate an employee for expenses in connection with his residence outside his permanent place of residence.

Until recently, such payments were not subject to tax upon settlement. Since the beginning of 2018, the Government Decree has prescribed certain limits, which are still not subject to tax and insurance contributions:

• 700 rubles for trips around Russia;
• 2500 rubles for business trips abroad.

The limit for these payments is not limited as before. However, amounts in excess of the specified limit are now subject to contributions in the standard manner.

Daily allowance for a business trip in Russia

The minimum daily allowance for a business trip for 2018 in Russia, as well as abroad, is not provided for by law. That is, in practice, accrual is carried out at the discretion of the employer in accordance with the local standards of the organization.

However rules for sending on a business trip prescribe that the employee should not find himself in worse conditions than the current ones. Therefore, in order to avoid labor disputes when making calculations, it is recommended to adhere to the following minimum framework:

• when prescribed within the same region - 200-300 rubles;
• for another region - from 500 rubles.

The legislation stipulates that the daily allowance rate must be specified in local regulations on business trips. It may also be specified in the regulations under which the employee is sent on a trip.

Business trip abroad - daily allowance in 2018

Separately, it is necessary to consider travel expenses when sent abroad. In this situation, it is recommended to follow Government Decree No. 812. This legislation prescribes certain expenditure levels for each country.

This requirement applies to employees of budgetary organizations. Therefore, for extra-budgetary companies they are rather advisory in nature. In this matter, it is also necessary to take into account the established threshold of 2,500 rubles. All funds that exceed this value are subject to taxation.

The manager has the right to independently decide in what currency he pays the traveler money. The calculation is made in accordance with the current exchange rate of the Central Bank of the Russian Federation.

Daily allowances for business trips in budgetary institutions

Government Resolution No. 729 regulates the accrual of all travel allowances. It also prescribes a fixed amount of charges for expenses per day for trips within Russia. For 2018, for employees of budgetary institutions, the daily allowance is 100 rubles.

To calculate payments per day when traveling abroad, you must refer to Government Resolution No. 812. The appendix to this document regulates payments according to the calculation for each country separately.

Payment of daily allowances for business trips

One of the main questions that arises when issuing travel allowances is how the daily allowance for a business trip is calculated. It is not difficult to calculate this situation. To do this, you need to set the number of travel days. The resulting value is multiplied by the amount specified in the standard.

If, for example, an employee is outside Russia for 4 days and arrives on the fifth day, then the payment is calculated according to these values. That is, 4 days are paid as abroad, the fifth - as inside Russia.

Calculation of daily allowances for business trips in 2018

For clarity, you can consider an example of calculation for 2018. The employee goes on a business trip from the first to the ninth of October. He is traveling abroad and, by order, arrives on the evening of the ninth, that is, only eight days.

The organization has established that for the destination country the payment of funds per day is 2800 rubles, and for Russia - 600 rubles. The first value must be multiplied by seven days - the result is 19,600. 600 rubles per day in Russia are added to this, for a total of 20,200 given to the traveler.

But since the limit has been exceeded, taxes must also be deducted. Together with insurance premiums, for example, they will amount to 18%. The limit has been exceeded by 300 rubles, they also need to be multiplied by 7 days - 2100. Next, you need to find the specified percentage of the amount received - 378 rubles will need to be paid for exceeding the limit.

Business trip for one day - daily allowance in 2018

The law stipulates that a one-day business trip does not require the accrual of daily allowances. That is, only transport services and organizational expenses are actually reimbursed. However, the local situation of the organization may provide for such an accrual of expenses.

This amount is usually issued at the rate of 50% of the established amount of accruals for trips abroad. In Russia, such funds may not be paid at all, but the employer can arrange them as a separate payment for current expenses. Tax on such payment is not withheld during calculation if the amount is within the limit.

Often, employees of individual entrepreneurs and organizations go on business trips outside their place of work. This type of travel is called business travel. The Labor Code of the Russian Federation (Article 168) contains a definition of the concept of “travel expenses” and a list of guarantees in the event that an employee is sent on a business trip.

Thus, the company guarantees the employee not only the preservation of his job and average salary, but also reimbursement of expenses incurred on a business trip. In our article we will look at what types of travel expenses exist in 2019, how to calculate and document them, and many other issues related to this topic. At the same time, daily travel expenses in 2019 will be considered in more detail.

Types of travel expenses

Travel expenses in 2019 can be divided into the following types:

1. Daily allowances are the employee’s expenses for personal needs (finding housing, food).
2. Housing rental (reservation).
3. Travel cards (use of public transport, registration of travel documents, etc.).
4. Fuel, fuel and lubricants if the employee went on a business trip using personal transport.
5. The cost of obtaining a passport and other documents when traveling abroad.
6. Other expenses (mobile communications, internet, currency exchange, etc.).

The above travel expenses are prescribed in a collective agreement or in a local act of an organization or company.

• service in bars, restaurants and cafes;
• services of health facilities (swimming pools, fitness clubs) at the hotel where the seconded employee is staying;
• using the services of any third-party organizations during a business trip.

The types of travel expenses specified in the collective agreement or in the regulatory act of the organization, with the exception of daily allowances, must have documentary confirmation from the employee.

Daily travel expenses in 2019 and their amount

As already noted, daily expenses for business trips do not need to be confirmed by any documents.

The letter of the Ministry of Finance of Russia dated April 1, 2010 No. 03 - 03 - 06/1/206 states that to record the daily allowance paid to an employee on a business trip, supporting documents in the form of invoices or cash receipts are not required.

But, nevertheless, in paragraph 7 of the Decree of the Government of the Russian Federation of October 13, 2008 N 749, in the latest edition of July 29, 2015 N 771 it is said that “The actual length of stay of an employee on a business trip is determined by travel documents presented by the employee upon return from a business trip." Consequently, the posted worker must submit travel documents to the accounting department.

The employer pays the employee daily travel expenses in the following cases:

• if this is a business trip, then the employer sets the amount of payment independently (the amount of expenses is included in a local regulation or in a collective agreement) in the paragraph of the Regulations on Business Travel. Local acts must indicate nuances that are not described in legislative documents. For example, what class of hotel should be paid for management and ordinary employees, whether to pay for food, luggage, etc.
• if the work involves travel (for example, an expedition, work in the field), the amount of expenses is specified not only in a regulatory act or in a collective agreement, but also in an employment contract.

That is, daily allowances are reimbursement-compensation for expenses incurred by a seconded employee for additional needs.

The amount of daily travel expenses in 2019 may vary. This depends on the norms of the organization, its local regulations, the significance of the business trip, the status of the employee and other factors.

For foreign business trips, the rate of daily travel expenses in 2019 cannot exceed 2.5 thousand rubles per day. For trips within Russia - 700 rubles. This norm applies to employees of state enterprises. Private organizations have the opportunity to independently set the amount of daily travel expenses. The amount of daily travel expenses must be reflected in collective agreements and local acts on labor law.

To determine your own daily travel expenses, you need to take into account that if the amount is greater than the amount established by law, you will need to pay a tax of 13% of the excess amount.

On June 14, 2016, the State Duma adopted the Federal Law “On Amendments to the Tax Code of the Russian Federation,” which comes into force on January 1, 2018.

According to paragraph 2 of Art. 422 of the Tax Code of the Russian Federation from January 1, 2017, insurance premiums must be withheld and paid for amounts exceeding 700 rubles for trips within Russia and 2,500 rubles for performing official assignments abroad.

The legislation of the Russian Federation does not limit the minimum amount of payments to an employee sent on a business trip.

In order for the employer to pay travel expenses in full in 2019, it is necessary to correctly prepare the relevant documents.

Documents confirming business travel expenses

Let us recall that in 2015 the government canceled the following travel documents:

• travel certificate;
• service assignments;
• reports after the employee returns from a business trip.

In 2019, when sending an employee on a business trip, the following documents must be completed:

• written decision of the director in the form of an order;
• when an employee goes on a business trip on a personal, official or rented vehicle - a memo in which the employee must indicate the expected expenses and the pre-calculated amount required for the business trip. The procedure for drawing up a memo must be prescribed in the local act of the organization or individual entrepreneur.

All information about the business trip in 2019 will be recorded in the memo. Accompanying documents will need to be attached to the note. The advance report must contain data on the amount of expenses of the employee sent on a business trip. This document is completed within three days from the moment the employee returns from the trip.

Attached to the advance report are documents on the rental of accommodation, actual travel expenses (including payment for services for issuing travel documents and providing bedding on trains) and other expenses associated with the business trip (clause 26 of the Decree of the Government of the Russian Federation of October 13, 2008 N 749).

Despite the official cancellation of the travel permit, it is still better to draw up such a document to confirm expenses. In the letter of the Ministry of Finance of Russia dated April 1, 2010 No. 03 - 03 - 06/1/206, it is explained that in order to confirm the expenses for daily allowances, the organization only needs to develop and approve a local regulatory act that fixes their amount, an order for sending an employee on a business trip, a work assignment, a business trip report and, most importantly, a travel certificate. It is not necessary to submit checks, receipts, invoices confirming the expenditure of daily allowance.

Those. The manager must determine in the local act of the Regulations on Business Travel whether the organization applies the issuance of a travel certificate. If yes, then there is no need for checks and BSO. If a travel permit is not used, then the daily allowance expenses will be confirmed by checks, receipts, etc.

The first day of a business trip is the day the employee departs. The fact of the employee’s departure is confirmed by tickets (train, plane, bus). The last day of the trip is the employee’s arrival at his place of work.

To send an employee on a business trip, the employer gives him an advance. All expenses of the employee, as already noted, within three days from the date of return, are recorded in the advance report.

Travel costs (for tax purposes) must be supported by the following documents:

• tickets;
• boarding passes;
• receipts for baggage and hand luggage;
• waybill or route sheet;
• agreement for the provision of services of motor transport companies;
• a memo justifying the use of a taxi.

Living expenses for an employee on a business trip are confirmed by the following documents:

• cashier's check;
• a receipt or coupon for concluding an agreement for accommodation (in a hotel);
• housing rental agreement;
• a receipt from the apartment owner confirming receipt of payment for the stay.

Algorithm and example of calculating daily travel expenses in 2019

The procedure for calculating remuneration for an employee sent on a business trip in 2019 is determined by the norms of the current legislation of the Russian Federation. For an employee on a business trip, the amount of payment depends not on salary, but on average annual earnings. The calculation is made based on the following algorithm:

1. First, the amount that is accrued to the employee as wages for the last year (before leaving on a business trip) is determined.
2. From this amount it is necessary to subtract the amount of payments that are not included in the basic salary (this can be vacation pay, sick leave and other payments).
3. The amounts that the employee received in the form of various bonuses are adjusted.
4. The number of days actually worked by the employee is calculated - the hours of absence of the employee (for various reasons) should be subtracted from the total number of working hours.
5. As a result, it is necessary to divide the received amount of the employee’s earnings by the number of days during which the employee was at his workplace.

Based on the last figure received, the result should be obtained, which is accrued to the employee as a travel allowance.

Let's give this example: a seconded employee left for another city on the orders of management. Its departure time is September 2, 12 hours 25 minutes. His arrival date is September 5, 6:15 am. The first day of the trip is September 2, the last day is September 5. The daily allowance will be calculated for three days.

Payment for weekends and holidays on a business trip

It happens that weekends and holidays may coincide with the time you are on a business trip:

1. The employee is on the road on a holiday or day off on the way to his destination or returning from a business trip.
2. Performs work duties at the place of business trip.

In this case, the law requires the use of one of two options:

• pay double for a weekend or holiday;
• provide time off and make a single payment.

The amount of daily travel expenses in 2019 must be confirmed by documents that were drawn up when the employee was sent (order to send on a business trip).

Daily travel allowances must be justified by a certificate from the accounting department for the tax office.

Payment of travel expenses in 2019

An employee sent on a business trip receives money for all the days he is away. The payment amount, excluding working days, includes:

• days on the road;
• weekend;
• sick leave;
• holidays;
• forced stops.

The daily allowance for expenses from business trips within the Russian Federation cannot exceed 700 rubles (for one day), and abroad - no more than 2,500 rubles per day.

Accounting entries for daily travel expenses

Business trip around Russia

Money for a business trip is issued to the employee from the cash register on account. The advance that is issued to him must be reflected in the appropriate accounting entries:

Upon return, the employee provides within three days a report on the money spent on a business trip and attaches documents confirming the expenses.

Business trip abroad

If an employee is sent on a business trip abroad, then the advance can be issued both in foreign currency and in rubles. Advance payments in foreign currency can only be made by bank transfer.

As an option, the employee can be issued a corporate card (in rubles and foreign currency). Funds can be sent to the employee’s personal account by issuing a certificate confirming the currency transaction. Recalculation is made at the rate of the Central Bank of the Russian Federation on the date of the transaction.

Let's look at an example. The employee was sent on a long business trip, during which the exchange rate underwent changes (the dollar exchange rate increased).

There was a strong opinion that daily allowances are paid to an employee primarily for food on a business trip. However, it is wrong. Daily allowances are issued to compensate for those expenses that cannot be taken into account in advance and which cannot be documented. Let's look at the complex and controversial issues that accountants most often face when calculating and paying daily allowances.

What are daily allowances for?

An employee of an organization who leaves to carry out an official assignment outside the place of permanent work (on a business trip) is compensated for the additional expenses incurred by him related to living outside his place of permanent residence, called daily allowances (Article 168 of the Labor Code of the Russian Federation, clause 11 of the Regulations on the specifics of sending employees to work business trip approved by Decree of the Government of the Russian Federation dated October 13, 2008 No. 749, hereinafter referred to as the Regulations).

Many believe that daily allowances are paid to an employee primarily for food on a business trip, so to speak, as compensation for the lack of homemade borscht and cutlets. But it is not so. The costs of food, clothing and other employee needs are his personal problems. He receives a salary and decides where and how to spend it. The fact that he is on a business trip does not mean that his home office is obliged to feed him at this time. He is obliged to pay for travel to and from the place of business trip, accommodation and other documented expenses that he is forced to bear only because he performs work outside his place of residence, but he is not obliged to provide food.

Daily allowances are issued to compensate for those expenses that cannot be taken into account in advance or that cannot be documented.

Example 1

Collapse Show

Costs for travel to the place of business trip, chocolate (according to the good old tradition) for the boss’s secretary with whom you will need to communicate, telephone conversations on work issues on a personal mobile phone, etc. All these expenses cannot be documented. They would not arise in a permanent place of work, but the employee must be compensated for them. After all, they are clearly aimed at solving those tasks for which the employee was sent on a business trip.

Payment rates

Many probably saw a time when daily allowances were strictly regulated. Currently, for profit tax purposes, the amount of daily allowance is determined only by the will of the organization (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation). There is no upper or lower limit.

It should be taken into account that if, when traveling within the country, the daily allowance in an organization exceeds 700 rubles, and when traveling abroad - 2,500 rubles, then the excess amount increases the employee’s income, subject to personal income tax.

Daily allowances are paid for each day of a business trip, including weekends and non-working holidays, as well as for days en route, including during a forced stopover (clause 11 of the Regulations).

If, under the terms of a business trip, an employee has the opportunity to return to his place of permanent residence every day, daily allowances are not paid (clause 11 of the Regulations).

The question of the advisability of the daily return of an employee from the place of business trip to the place of permanent residence in each specific case is decided by the management of the organization, taking into account the distance, transport conditions, the nature of the task being performed, the need to create conditions for the employee to rest and other objective conditions.

We determine the days of departure and arrival

The day of departure on a business trip is the date of departure of the vehicle - train, plane, bus, ship, etc. - from the place (settlement) of permanent work , and not the employee’s place of residence (clause 4 of the Regulations).

At departure of the vehicle up to 24 hours inclusive, the current day is considered the day of departure, and from 00 hours and later - the next day.

Example 2

Collapse Show

If the train leaves on October 5 at 23:59, then the employee left on a business trip on October 5. If the train departs, for example, 4 minutes later, that is, at 00:03, then this is already October 6 - the next day.

When a station, pier or airport is located outside a populated area, you should take into account the time required to travel to the station, pier or airport.

At the same time, let us once again draw attention to the fact that a locality is the location of the organization, and not the place of residence of the employee.

That is, according to clause 4 of the Regulations, an employee (even at three o’clock in the morning) on ​​a business trip formally leaves his place of permanent work, and not from home. And the time required to get to the airport is calculated based on the route: “Work - Airport”, and not “Home - Airport”.

Before boarding the plane At the airport you must go through registration and personal search. Check-in, as a rule, begins 2 hours before the departure time indicated on the ticket (the departure time, like the arrival time, is always local), and ends 40 minutes before the departure of the plane.

Passengers who are late for check-in or boarding the plane will not be allowed to board the flight. Consequently, to the time required to get to the airport (on average, it’s about an hour), you need to add another hour to go through check-in, security, and wait for the announcement to board the plane.

You can board the train three minutes before departure (train tickets indicate Moscow departure and arrival times), as well as board the bus.

If an employee goes on a business trip on company transport, in your own car(or to someone else, managing it by proxy), then the period of departure on a business trip is determined by supporting documents. They can serve, in particular, as a car waybill, invoices, receipts, gas station receipts, or other documents confirming the route (clause 7 of the Regulations).

If travel documents are not available, then the period of stay on a business trip can be confirmed by documents for renting residential premises at the place of business trip (clause 7 of the Regulations).

But if an employee cannot present documents of residence, then he must confirm the length of stay on a business trip with an official (report) note or a document from the receiving party about his actual presence there (clause 7 of the Regulations). Such a document can be drawn up in any form. But in essence, it is a duplicate of a travel certificate, the mandatory presence of which was abolished on January 8, 2015 by Decree of the Government of the Russian Federation dated December 29, 2014 No. 1595.

Therefore, in our opinion, when sending an employee on a business trip, it is optimal to still issue him a travel certificate. An example, as before, can be form No. T-10, approved by Decree of the State Statistics Committee of Russia dated 01/05/2004 No. 1 “On approval of unified forms of primary accounting documentation for the accounting of labor and its payment,” which since 2013, we recall, is not mandatory for use.

The day of arrival from a business trip is calculated in a similar manner, that is, according to a travel document, which also indicates the time of stay. However, there is no time given to get from the airport to the place of permanent work.

Example 3

Collapse Show

If the plane lands at 23:59 (according to the ticket), then this day should already be considered the last for business travel purposes. Although getting there at night will probably be a little more difficult than in broad daylight. True, if necessary, theoretically you can get a certificate from the airport stating that the actual landing was at 00.07.

Daily allowance amount

For all days between two dates (departure and arrival), the employee must receive a daily allowance calculated based on the amount established by the organization’s local regulations. Here everything has already been left to the management of the organization.

The amount of daily allowance can be either equal for all employees, regardless of position, length of service, etc., or it can differ, say, depending on the region of assignment. For example, for business trips to Vologda, the daily allowance will be higher than for those who went to Kerch (or vice versa). The organization is not obliged to prove to the tax authorities the correctness of such actions.

In addition, no one forbids setting the amount of daily allowance depending on the position. That is, the daily allowance of the director or his deputies may exceed the daily allowance of department heads. And those, in turn, will have more than ordinary employees. Or, again, vice versa. The highest daily allowances may go to the workhorses who bring profit to the enterprise, and not to those whose task is to guide and inspire.

But here, in our opinion, as when establishing the official salary (tariff rate), the amount of daily allowance should be specified in the employment contract. In this case, only three people will know about it: the manager, the employee and the accountant.

For your information

Collapse Show

The conclusion that the amount of daily allowance can be differentiated, including depending on the position or other factors, was formed back in 2008, when Federal Law No. 158-FZ dated July 22, 2008 and Government Decree No. 1043 c dated December 29, 2008 On 01/01/2009, the daily allowance standards established by Decree of the Government of the Russian Federation dated 02/08/2002 No. 93 were abolished. Many felt that this violated the principle of social justice. But what kind of discrimination are we talking about? No one is indignant (at least out loud) when two employees in the same positions and performing the same work with the same (in the opinion of one of them) result are given different salaries. And perhaps this difference can be quite significant. The same goes for daily allowances. The management knows better who bears what expenses on a business trip and to whom and how to reimburse them.

At one-day business trips within the Russian Federation, as mentioned above, daily allowances are not paid (clause 11 of the Regulations). In this regard, I recall an incident from the author’s personal practice (during his service as a senior inspector-auditor of one of the construction departments of the USSR Ministry of Defense). It is still relevant today.

Example 4

Collapse Show

When conducting an audit of the financial and economic activities of one of the subordinate departments located in Leningrad (as St. Petersburg was then called), the advance report of an employee sent on a business trip to a higher department in Moscow was checked.

According to the travel certificate, the date of departure from the business trip is September 06, the date of arrival is September 08. The employee was compensated for the cost of tickets and paid daily allowance for three days. When checking the report, it was established that the departure time of the Leningrad - Moscow train was on September 7 at 00.07. Departure time from Moscow is September 7 at 16.40, and arrival time in Leningrad is September 7 at 23.40. Thus, the period of stay on a business trip was one day (September 07), and daily allowances were not subject to accrual and payment.

This violation was noted in the audit report, and the management of the department was ordered to recover from this employee the amount overpaid to him.

A similar situation is quite possible in modern conditions.

At the same time, it makes sense to pay attention to the opinion of the Russian Ministry of Finance, expressed in letter dated July 16, 2015 No. 03-03-07/40892. In particular, it notes that for one-day business trips, reimbursement of other expenses in cases, procedures and amounts determined by a collective agreement or local regulations is carried out upon presentation of documents confirming these expenses (clause 24 of the Regulations).

However, when foreign one-day business trips daily allowances (according to the norm established for a business trip to this state) are paid in half (clause 20 of the Regulations). In our opinion, this is relevant when traveling to neighboring countries (Kazakhstan, Belarus, Ukraine).

For example, in one day you can go from the Smolensk region to the Vitebsk region and back, or from the Orenburg region to the Aktobe region, etc. But it is very difficult to fly to Paris or London on business and return on the same day.

When traveling abroad, the date of crossing the state border is determined by the marks in the foreign passport (clause 18 of the Regulations). In the case of a business trip to the CIS countries (when a mark is not placed in the international passport when crossing the border), the date of crossing the border is determined by travel documents.

Daily allowances for the day of crossing the border are paid according to foreign standards (in foreign currency), and when returning home (that is, to the place of permanent work) - in rubles (according to Russian standards).

Thus, if an employee flies on a business trip abroad by plane, then on the day of departure he will receive the daily allowance in foreign currency. And for the day of departure, say, from Paris home - in rubles.

All expenses incurred by the posted employee after approval of the advance report are written off as expenses by posting:

Debit account 26 (44) Credit account 71.

If expenses were incurred in any foreign currency, they are subject to conversion into rubles at the rate valid on the date of approval of the advance report by the head of the organization (subclause 5, clause 7, article 272 of the Tax Code of the Russian Federation).

When sending an employee on a business trip, the organization compensates him for expenses associated with living outside his place of residence. For this purpose, the employee is paid a daily allowance. Read what amount to pay per diem in 2018, payment standards for trips in Russia and abroad, as well as the latest changes and latest news about per diem.

Daily allowance 2018: general rules

The employer reimburses the employee for all expenses associated with business trips:

• Cost of travel to and from the business trip,
• Payment for rented housing,
• Expenses associated with performing a job assignment
• Costs associated with living away from your usual place of residence.

Payment of daily allowances is made for all calendar days of a business trip, including:

• Travel time,
• Weekends and non-working holidays.

Pay per diem to employees who leave their usual place of residence for the duration of a business trip.

Payment of daily allowance is not required if the employee is sent to a not very remote locality and can return home every day. The necessity and possibility of an employee returning home every day is determined by the head of the enterprise, based on the remoteness of the place and the nature of the work assignment on a business trip.

Daily allowance for business trips in 2018: changes, latest news

From May 1, a resort tax () was introduced in a number of regions as an experiment. The employees you send on a business trip will also pay it.

The experiment involves the Republic of Crimea, Altai, Krasnodar and Stavropol territories. Laws have been passed here that set rates and list the resorts where the fee will be collected.

In the Krasnodar Territory, the fee will begin to be collected only from July 16. At the last moment it was postponed due to the World Cup. In Crimea, they planned to waive resort fees for a year, that is, until May 1, 2019. But at the time the issue was signed, the regional authorities had not yet adopted such a law.

Attention! Officials from various departments have introduced new requirements for official travel of employees. Thus, the Ministry of Labor insists that workers need to be paid not only their average earnings during a business trip. And the Ministry of Finance and the Federal Tax Service announced for the first time how to report on the income of a business traveler.

Daily allowances for business trips abroad and in Russia in 2018: standards and accounting

Let's figure out how much they are now daily travel expenses TO Each enterprise independently determines the amount of daily allowance and sets it in local regulations, for example, in the regulations on business trips (Article 168 of the Labor Code of the Russian Federation). The procedure for taxing daily allowances in Russia and when traveling abroad will differ.

Local regulations can establish different amounts of daily allowance. For example, set increased daily allowance limits for trips to the regions of the far north of Russia. Or establish a daily allowance for Western European countries that is higher than that for Eastern European countries.

Let's figure out how the amount of daily and subsistence expenses established by the enterprise is reflected in tax accounting.

Income tax

For the purpose of calculating income tax, daily allowances are not standardized. Take into account daily allowances as part of expenses in the amount provided for by local regulations (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 6, 2009 No. 03-03-06/1/41).

Personal income tax

For the purpose of calculating personal income tax, the following norms for the payment of daily allowances have been established:

• 700 rub. – this is the amount of travel expenses in Russia, from which personal income tax does not need to be withheld,
• 2500 rub. – this is the daily allowance rate for business trips abroad; within the normal limit, daily allowances are not subject to personal income tax.

Amounts paid in excess of the established norms are subject to personal income tax.

Insurance premiums

Excessive daily allowances in 2018 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 is the main change that occurred in the accounting of daily allowances last year. Contributions for injuries are still not subject to daily allowances (clause 2 of Article 20.2 125-FZ dated 07.24.98).

Example

The employee went on a business trip to Tomsk on September 8, 2018, and returned on September 14, 2018. The local regulations of the enterprise establish a daily allowance for business travelers in Russia in the amount of 1,150 rubles. in a day.

For 7 days of a business trip, the employee received at the cash desk 1150 * 7 days = 8050 rubles, of which:

• Amount 4900 rub. (700 * 7 days) not subject to personal income tax,
• Amount 3150 rub. (8050 – 4900) – taxable income of the employee, the accountant will withhold personal income tax in the amount of 410 rubles,
• The same amount is 3150 rubles. is subject to insurance premiums, except for injuries:
  • RUB 693.00 – pension insurance (22%),
  • 160.65 rub. – medical insurance (5.1%),
  • 91.35 rub. – social disability insurance (2.9%).

The accountant will include the entire amount of 8,050 rubles given to the employee as part of income tax expenses.

How to calculate and confirm the number of business trip days

To confirm the number of days of a business trip, the employee provides travel documents (tickets).

The time spent on a business trip abroad is confirmed by the marks of the customs authorities on crossing the border.

An employee can go on a business trip in his own car. Then he confirms the duration of the business trip with a memo and provides supporting documents:

• Waybill,
• Cash receipts, receipts, invoices and other documents confirming the route of the vehicle.

Daily allowance limits can be changed at any time. It is more convenient, of course, to do this from the beginning of the calendar year. See how to calculate daily allowance if the organization changed its amount while the employee was on a business trip.

How to calculate daily allowance for a moving business trip

The company has the right to change the amount of daily allowance at any time. For example, amend the current regulations on business trips and approve a new one. The document will begin to be valid from the day the company accepted it, or from the date that it writes in it.

The new daily allowance applies only to those trips that will begin when the updated business travel regulations come into force. This follows from Part 7 of Article 12 of the Labor Code.

Let’s say that last year a company paid a daily allowance of 1,000 rubles for business trips around Russia. in a day. From January 1, 2018, the company reduced the daily allowance to 700 rubles. in a day. The employee, by order, went on a business trip for six days from December 30, 2017 to January 4, 2018. On the eve of the trip, the organization paid him a daily allowance in the amount of 6,000 rubles. (1000 rub. x 6 days).

When an employee returns from a business trip and submits an advance report, the company should not recalculate the daily allowance already issued at lower rates and require the employee to return the difference. The employer reduced the daily allowance when the employee was already on a business trip.

The right to receive daily allowances and the obligation to issue them arose when the old travel regulations were in force. This means that the daily allowance for the entire business trip must be determined according to the current regulations on business trips at that time. The company can use the new daily allowance for business trips that begin on January 1, 2018 and later.

Daily allowance for a one-day business trip

Strictly speaking, money paid to an employee during a one-day business trip does not fit the definition of daily allowance. But both the Ministry of Finance and the Supreme Arbitration Court of the Russian Federation believe that on a one-day business trip around Russia, an employee has the right to count on compensation for expenses incurred.

• Officials of the Ministry of Finance believe that payments up to 700 rubles are not subject to personal income tax on a one-day business trip. (letter of the Ministry of Finance of Russia dated March 1, 2013 No. 03-04-07/6189),
• The judges of the Supreme Arbitration Court of the Russian Federation believe that the entire amount paid to an employee on a one-day business trip is not subject to personal income tax (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 11, 2012 No. 4357/12).

A different rule applies for one-day business trips abroad: the employee receives 50% of the daily allowance established by local regulations for multi-day trips abroad.

Example

Local regulations of the enterprise set a daily allowance limit of 4,000 rubles. for each day of a multi-day business trip abroad.

When going on a one-day business trip abroad, an employee will receive 2,000 rubles from the cash register. (50% of 4000 rub.).

Daily allowance rates for business trips abroad in 2018

The daily allowance for a foreign business trip consists of two parts:

• Payments for the time spent in Russia,
• Daily allowance for the time spent abroad.

Example

• On August 11, the employee was on his way to the border, which is confirmed by a train ticket,
• On August 12, he left the territory of Russia, which is confirmed by a mark in his foreign passport,
• From August 12 to 19, he performed a service assignment abroad,
• On August 19, he entered Russia, which is confirmed by the entry stamp in his international passport,
• On August 20, I traveled home by rail during the day, a ticket was provided.

A local act at the enterprise establishes daily allowance limits:

• On business trips in Russia – 1250 rubles. per day,
• When traveling abroad – 4050 rubles. per day.

The employee received the following daily allowances:

• 1250 * 2 days (August 11 and 20) = 2500 rub. – during travel through the territory of Russia,
• 4050 * 8 days = 32400 rub. - during your stay abroad.

Income tax

The accountant will take into account 34,900 rubles in income tax expenses. (2500 + 32400).

Personal income tax

Non-taxable employee income:

• 700 * 2 days = 1400 rub. – while traveling through Russia,
• 2500 * 8 days = 20,000 rub. - during your stay abroad.

Taxable income of the employee:

• 2500 – 1400 = 1100 rub. - excess daily allowance in Russia,
• 32400 – 20000 = 12400 rub. – excess foreign daily allowance.

The accountant will withhold personal income tax (1100 + 12400) * 13% = 1755 rubles.

Insurance premiums

The base for insurance premiums is 13,500 rubles. (1100 + 12,400 rub.)

The accountant will calculate insurance premiums in the amount of:

• For pension insurance – RUB 2970.00. (22%)
• For medical insurance – 688.50 rubles. (5.1%)
• For social insurance – 391.50 rubles. (2.9%)

There is no need to accrue contributions for injuries.

In some countries, such as the CIS, Russian citizens are not given a stamp of arrival and departure in their passports. In such cases, determine the start and end dates of a foreign trip using travel documents.

If an employee traveled abroad in his own car and does not have travel documents, ask him to write a memo and provide receipts, checks, waybills confirming the route.

Every employee knows what a business trip is, even if he has never gone on a business trip. But whether a business trip for 1 day is possible and whether daily allowances are paid in 2019 is not known to everyone. In order to understand this issue, you need to find out in what cases and how daily allowances are paid.

Types of expenses for business trips

The types of expenses for work trips established by the Labor Code of the Russian Federation in 2019 include:

1. daily allowance– represent the employee’s expenses for personal needs;
2. travel cards– costs for issuing travel cards and riding public transport;
   Read about how to pay for a taxi on a business trip in this article.
3. housing– this includes booking real estate for temporary accommodation on a business trip;
4. other– this category includes expenses on the Internet, mobile communications, and commissions for currency exchange.

These types of expenses are specified in the local and collective agreement of the company in which the employee works.

Typically, travel expenses do not include expenses for services in entertainment establishments (including bars, restaurants), for the services of health organizations operating at hotels where the employee stays, as well as for various services of third-party companies while the employee is on a business trip.

Determining your daily travel expenses

The concept of a business trip is defined in Article 166 of the Labor Code. A trip by an employee for any period of time to complete a work assignment by order of management outside the main place of work is considered a business trip. In order to arrange and pay for a business trip, the order must be given in writing in the form of an order to send on a business trip.

During such a trip, in accordance with Article 168 of the Labor Code, the employee is compensated for travel, accommodation and additional expenses. All these expenses are called daily allowances, and there is no clear list of them in the legislation. Clause 12 of Article 264 of the Tax Code lists only expenses that can be taken into account for profit tax purposes, namely:

1. cost of travel to and from the place;
2. payment for accommodation and additional services at the hotel;
3. daily allowance;
4. cost of obtaining a visa, invitation, etc.;
5. transport fees at airports, seaports, etc.

The amount of daily allowances for business trips in 2019 and the procedure for their payment are established by the organization in its internal document. This could be a travel provision or a section in the organization's salary regulations. The exception is employees of the public sector and government organizations. For them, daily allowance payment rates are determined at the state level.

The Tax Code provides for daily allowance limits that should not be subject to personal income tax:

• when traveling around Russia - no more than 700 rubles per day;
• for foreign business trips – maximum 2500 rubles per day.

If the amount of compensation established by the organization is greater than this limit, personal income tax is withheld from the difference between the daily allowance and the non-taxable limit.

Payment for days on a business trip in 2019 is the same as in previous years. Per diem is paid for each day the employee is on a business trip, including paid holidays and weekends. In this case, the employee is not required to confirm with any documents how he spent these amounts. By the way, you can read about how daily allowances are calculated on a business trip in this article

Features of a business trip

You can second an employee for any period of time, including one day. A one-day business trip is a trip from which the employee can return to his place of residence every day. This norm is established by paragraph 11 of the Regulations on business trips, approved by Government Decree No. 749. According to the Regulations, the decision on the daily return of an employee from a business trip is made by the head of the organization. This takes into account the remoteness of the business trip, the specifics of the job assignment, and the convenience of transport links.

Is daily allowance paid for one day of business travel, as stated in paragraph 11 of the Business Travel Regulations. According to the general rule, in 2019, per diem for a one-day business trip across Russia is not paid, since the employee returns home every day and does not live at the place of business trip. At the same time, the employer must, in accordance with Article 168 of the Labor Code, compensate the employee for expenses that he makes during a business trip with the permission of management.

Payment of daily allowances for a business trip for one day is fixed in a collective agreement or other internal document as compensation payments to a posted employee related to the performance of labor functions. The employee, for his part, is required to submit primary documents confirming these expenses. For example, amounts spent on travel, including on a personal car. In addition to reimbursement of expenses incurred on a business trip, the employee is paid his average daily earnings.

The video below will tell you about daily allowances for one-day business trips:

If these payments are processed not as daily allowances, but as compensation expenses, then they will not be subject to personal income tax and insurance contributions. If the expenses are not confirmed by primary documents, then they are subject to insurance contributions in full, and personal income tax - in the amount of no more than 700 rubles.

Important!
Compensation for food expenses during a one-day business trip may be recognized by the inspection authorities as not related to additional expenses associated with the business trip, even if they are documented.

When traveling abroad, payment of daily subsistence allowance for one day of business trip is made in the amount of 50% of the daily subsistence allowance established for foreign business trips in accordance with paragraph 20 of the Business Travel Regulations.

Thus, daily allowances for one-day business trips in 2017 are paid only if an employee is sent on a business trip abroad.

More information can be obtained by asking questions in the comments to the article.