How much is the daily allowance reimbursed? New daily and travel expenses

Often workers 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;
• use of any services 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 latest edition No. 771 dated July 29, 2015 states that “The actual duration of an employee’s stay on a business trip is determined by the travel documents presented by the employee upon return from the 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 I pay for? management team and an ordinary employee, 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, then 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 01/01/2017 from amounts exceeding 700 rubles for trips within Russia and 2,500 rubles for performing official assignments abroad must be withheld and paid insurance premiums.

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

In order for the payment of travel expenses in 2019 to be made by the employer in in full, 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, it is necessary to register mandatory the following documents:

• 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 No. 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 is determined as wage behind Last year(before leaving for a business trip).
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 spent 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 time spent on a business trip. Money ah and attaches documents confirming 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).

A business trip is a trip by an employee of an organization away from his place of permanent work for the purpose of fulfilling an official assignment for a certain period of time. An employee goes on a trip only on the basis of a written order from the head of the institution.

The procedure and rules are established by law. Thus, Government Decree No. 749 dated October 13, 2008 regulates the list of travel expenses (per diems in 2019), which the employer is obliged to reimburse:

• costs of renting residential premises;
• travel expenses;
• average earnings for days of travel;
• other expenses agreed (permitted) by the employer;
• additional expenses associated with accommodation.

The rate of daily travel expenses in 2019 (additional expenses related to accommodation) is enshrined in the Tax Code (Article 217 and paragraph 2 of Article 422 of the Tax Code of the Russian Federation) and is equal to 700 rubles for trips within Russia and 2,500 rubles for trips abroad per day. However, the organization has the right to set its own limit for additional expenses related to accommodation, more or less than the legal norm.

If the norm established in the organization exceeds the limit regulated in the Tax Code of the Russian Federation, then insurance premiums should be charged on the difference and personal income tax should be withheld.

What do you need to pay?

Starting this year, employees are sent on business trips according to the new 2019 rules; daily allowance and other expenses are reimbursed slightly differently.

The employee must document the costs of travel, renting accommodation and permitted expenses. Otherwise, no payment will be made. There is no maximum limit on daily allowances, but the institution has the right to independently approve the norms. As for average earnings, the accountant makes calculations according to the working time sheet and the order of the manager.

With per diem, things are different. This type of expense does not require documentary confirmation by checks and receipts. However, previously, accountants used a travel certificate to confirm and accrue such payments. The document indicated the dates of departure for the trip and return from it (arrival date). But in January 2015 the form was canceled. Now the employee’s departure and return dates must be confirmed on the basis of tickets, residential rental agreements or fuel receipts. It’s a complicated method, which is why many organizations continue to issue travel certificates to their employees.

How to set per diem

The budget organization must approve the Regulations on employee business trips. It should detail the rules, procedure and amount of travel expenses in 2019, and daily allowances for business trips. If there is no such document, then it must be developed and approved. Or issue an order indicating the norms for travel expenses for the current financial year.

Order on approval of travel expenses standards

Regulations on business trips (appendix to the Accounting Policy)

Accrual and payment of business trip costs is carried out in the amounts established in the local regulatory act of the organization. If the document is not available at the enterprise, regulatory authorities may have many questions. In addition, tax authorities may recognize such payments as misuse of funds.

Payment of daily travel expenses in 2019

• all days of the trip, including holidays and weekends;
• days spent en route, including days of departure and arrival;
• days of forced downtime or delay.

Typically, a business trip order contains an order for the payment of an advance. It can be transferred to the employee’s card or issued in cash through the institution’s cash desk. Upon return, the employee is required to provide an advance report to the accounting department.

When an employee is sent on a one-day business trip, daily subsistence allowances are not paid, in accordance with paragraph 11 of Government Decree No. 749. But transportation costs are reimbursed.

Calculation of daily allowances for business trips to the CIS countries and average earnings for business trips - these issues still remain the most pressing. We will try to answer them in the article.

Average earnings during business trips

: when calculating average earnings during business trips, is it taken into account? material aid, paid for vacation in the amount of two salaries?

Answer: no, since financial assistance is social payment, not salary.

We recommend a webinar about business travel arrangements: documenting and payment for business trips; average earnings during a business trip; weekend business trip, one-day business trip; daily allowances for business trips.

Business trip to CIS countries: daily allowance

Answer: business trips to CIS countries - a special case. Here they do not put any marks on the passport about crossing the border. Therefore, daily allowances for such trips are calculated in a special manner: the date of crossing the border is determined by travel documents (clause 19 of Regulation No. 749 “On the specifics of sending workers on business trips”).

Daily allowances are paid to the employee on full size for each day of business travel. The day of departure on a business trip is the date of departure of a train, plane, bus or other vehicle from the place of permanent work. And the day of arrival, that is, the last day of the business trip, is considered to be the day on which the time of arrival of such a vehicle back to the place of permanent work falls. Each new day is counted from 0 o'clock.

The organization determines the daily allowance amount independently. The most important thing is to fix them in local regulations organization, for example, in the Business Travel Regulations. Daily allowances of more than 700 rubles in Russia and more than 2,500 rubles for business trips abroad are subject to personal income tax.

Example of daily allowance calculation

Viktor Nozhkin was sent on a business trip to Minsk (business trip duration 3 days):

• On July 10 at 23:10 - the employee left by train for Minsk;
• July 11 at 07:05 - arrived in Minsk. That is, to cross state border RF July 10 Nozhkin does not have time.
• On July 11 and 12, Victor carried out an official assignment in Minsk.
• July 12 - left back to Russia by train at 15:05.
• July 12 at 23:40 - arrived in Russia. That is, on July 12, the Russian border was crossed.

Daily allowance in Russia is 700 rubles, should be paid to Nozhkin for July 10 and 12. For July 11, you must pay the daily allowance that is established for business trips abroad - 2,500 rubles. In total, Nozhkin will be paid a daily allowance of 3,900 rubles for the period of his business trip. (700 + 2,500 + 700).

Conclusion: in order not to make a mistake in calculating daily allowances when sending workers on business trips to CIS countries, look at the date and time of crossing the state border.

Articles Labor Code The Russian Federation establishes the employer’s obligation to support its employees who are sent on a business trip. The law includes the concept of content in specified period. It means certain funds that a posted employee can spend on food and travel (including daily allowances).

Provisions regarding the transfer of such money are also contained in tax legislation. An analysis of legislative acts shows that there are no maximum values ​​for daily allowance rates.

What is included in the daily allowance for a business trip?

Payment of daily allowances for business trips is carried out according to two main options.

They need to be specified in more detail:

• Ongoing expenses during these trips may be reimbursed upon completion of the assignment. When an employee submits to the accounting department Required documents, he is credited with compensation for expenses;
• Expenses can be paid in advance, in advance. In this case, the employer transfers to the employee a certain sum of money, based on the duration of the trip.

The calculation is made daily. Moreover, the amount of such payments is determined by the internal regulations of each organization. Therefore, compensation calculations may vary significantly. For example, when moving within Russia, the norm for budgetary state or municipal employees is 100 rubles for each day. The specified size standards have existed for more than 15 years and have not changed during this time.

And the norm for employees of commercial companies, as a rule, starts from 500 rubles per day of business trip. In this case, expenses for one day are a fixed amount. It is given to the person or transferred after his return. He has the right to plan expenses independently within the limits of the payment amount.

Payment of daily allowances for business trips in Russia

Daily allowances for business trips in 2018 in Russia are set by each employer separately. Each organization has the right to determine its own limit on expenses.

At the same time, the calculation of expenses in Russia may vary depending on the category of employees. For example, a manager will be assigned a higher volume than ordinary employees. Accordingly, the calculation of maintenance during a business trip will differ significantly.

Daily allowance rates for business trips in 2018

As stated above, a specific limit for calculating payments in Russia is not established by law. Consequently, there is simply no limit to compensation for expenses when traveling around Russia.

These issues are resolved by each employer independently. After all, it is the employer who spends his own funds and no one has the right to prohibit him from making expenses. The volume of the norm is established uniformly for the entire duration of the trip. One amount is determined for each day. An exception to the payment of the norm is a business trip for one day. In this case, the contents are not listed.

Daily allowance for a business trip in Russia in 2018

The total amount of payments consists of transfers for each day of the trip. Accounting makes calculations based on the norm and taking into account the total duration of the trip.

Moreover, the specific amount of payments depends on the provisions enshrined in the local act of each organization. And the employee does not have the right to insist on the transfer of an increased amount of funds to him. The amount of transfers depends on the specified act and cannot be different.

Maximum daily allowance for business trips

The minimum daily allowance for a business trip in 2018 in Russia is 100 rubles. The specified amount of the norm applies to civil servants. Meanwhile, the maximum limit of the norm is not limited by law. At the same time, the Tax Code does not consider travel allowances as an object of taxation. Therefore, personal income tax is not charged to them. However, there is a limit, exceeding which means income tax is charged.

If expenses exceed 3,500 rubles, then the amount in excess of the specified calculation will be subject to income tax. That is, it will be considered income.

How to calculate daily allowance for a business trip in Russia?

You can calculate the daily allowance based on the duration of the trip. In this case, the payment unit must be taken as the amount of payments established in the organization. For example, if they amount to 500 rubles, and the travel order is drawn up for 10 days, then the volume of transfers will be 5,000 rubles.

In all cases of travel within Russia, the amount of payments will be calculated using this formula.

The responsibilities of people working at an enterprise depend on their profession and the scope of the organization. But in any production there are moments that cannot be solved permanent place work. To solve such problems, managers organize business trips, which are trips whose focus and goals are decided by the employer. Only those employees who are officially registered with the enterprise can be sent. The relationship between the traveler and the manager must be regulated through an employment contract designed to protect the interests of the worker.

If these two conditions are not met, then the expenses made by the employee during the trip may no longer be compensated by the enterprise, since they will not have the status of travel expenses.

To cover monetary expenses that will occur during the trip, the employee is provided with travel expenses and daily allowance.

Per diem is payments intended to cover damage from an employee's residence "not at home". Daily allowance in 2017 remained the same as in the past: 700 rubles for business trips in Russia and 2,500 rubles if the employee goes abroad.

Travel expenses, in turn, include such items as rental housing, travel, visa costs, etc. Travel expenses and daily allowances are not the same concept. For the former, the employee will be required to report, but for the latter, he does not have to confirm anything.

The procedure for calculating daily allowances in 2017

Daily allowances are accrued for each day an employee spends on a business trip. Weekends are also considered and, in addition, are paid double. Days spent on the road are included, regardless of their number and unplanned stops. The amount is determined by the head of the enterprise; this is his right and responsibility. The size of the payment depends on where exactly the employee is going, that is, on the destination.

Arranging business trips in 2017 begins with the signing of an order by the head of the enterprise on the appointment of an employee to the business trip and ends with the latter’s full report on the expenses of the funds issued to him as travel allowances (advance reports).

Daily allowance in 2017: business trip in Russia and abroad.

The amount of daily allowance in 2017 is regulated by the Labor Code of the Russian Federation. The procedure for processing business trips in 2017 is also regulated by the labor code.

If he is sent abroad, then the payments will be 2,500 rubles. Every day, when departing within the territory of the Russian Federation, the employee will receive 700 rubles. These are the numbers prescribed by law. The employer can reduce or increase them at his discretion and in connection with financial condition organizations. The amount of daily payments must be regulated by a specific document.

The bottom line is that if the sizes become higher than those presented, then personal income tax on daily allowances will be assessed depending on the difference. Therefore, at some enterprises, in order to avoid making unnecessary calculations, they leave prescribed by law standards. The daily allowance amount did not change in 2017 due to inflation.

There are also one-day business trips. Minimum term business trips in 2017, at least in Russia it is not paid; for trips across the border, 50% of the amount of the corresponding type of daily allowance is deducted. Again, the manager can assign some amounts to pay for such short business trips; personal income tax on daily allowances also taxes the difference.

In addition to the two types of business trips described above, there are also business trips to the CIS countries. They are in a separate position due to the fact that entry into the territory of these states is not burdened with visas.

Deductions of daily allowances and travel expenses must be reflected in the enterprise’s reporting. A little earlier it was planned to stop such payments, but, as it became known, they will not disappear in 2017. This circumstance greatly pleased those who often travel on business trips.

By the way, those people in whose employment contracts it is stated that travel is part of their professional obligations; they do not have the right to receive payments due to posted workers, since their trips do not fall under this category. They simply carry out their direct duties.

Advance report for daily allowances spent

Travel expenses are subject to reporting. Within 3 days after returning from a business trip, the employee must provide all reporting documents regarding travel, accommodation, and sometimes also food. In case of trips abroad, payment for telephone calls and Internet may be compensated. But without providing the necessary documentation, there will be little chance of this. Such documents are called advance reports.

Sample of filling out an advance report for a business trip:

The need for such actions is explained by the obligation to take into account these expense items in financial statements. And, as you know, attaching any advance reports to it without appropriate confirmation is strictly prohibited.

Daily allowances in 2017 do not require any explanation. Registration of business trips in 2017 is expressed not only in the provision advance reports, another mandatory document has become the so-called memo, in which the necessary data about the goals and destination is filled out.

This list, before the appearance of some official orders, was significantly larger, including several types of magazines, a business trip ticket, etc.

Daily allowances in 2017 are a prerequisite for sending an employee on a business trip.