The minimum daily allowance for business trips abroad. Daily allowance for business trips abroad: norms and accounting

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 daily allowance on a business trip, which is issued for each day of the trip.

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

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

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

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

If during a business trip an employee is delayed for reasons beyond his control, the administration must, for all these days, when providing documents confirming this fact, compensate the employee for daily allowance. At the same time, daily allowances are paid for weekends and holidays, if such time falls within the business trip period.

Attention! The Labor Code of the Russian Federation establishes that the employer is obliged to compensate the additional expenses for a business trip (per diem) to his 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 expenses includes not only this.

The only possibility in this case to reduce such costs is to set a small daily allowance in the company's local documents. But it is also impossible to set the daily allowance in the amount of 0 rubles. This will be tantamount to their failure to pay.

Important changes in 2017

In 2017, the administration of insurance premiums from non-budgetary funds was transferred 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 when calculating personal income tax, per diems were not taxed only within the limits of the current norms. This rule does not apply to insurance premiums.

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

Attention! Since 2017, if the daily allowance on a business trip is more than 700 rubles (in Russia) or 2,500 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 insurance premiums for injuries are not subject to daily allowances in excess of the norms. The old rules apply here.

Daily allowance for business trips in Russia

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

The size of the daily allowance - the norms for Russia

The administration of the company, as before, determines the size of the daily allowance independently, fixing it in, or another company. There are no upper limits for these dimensions.

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

One day business trip

Since the previous Decree was repealed, and the new norms do not establish a minimum period of a business trip, a one-day trip is also recognized as a business trip. The Labor Code of the Russian Federation establishes what must be accompanied by the payment of per diems.

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

During traveling work

The traveling nature of the work of employees should be accompanied by the payment of compensation for additional expenses incurred by the employee, that is, per diems.

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.

The normative acts of the enterprise determine the amount of per diem, relying in this case on the employee. At the same time, the limit of 700 rubles should also be taken into account here.

Daily allowance for business trips abroad

A business trip of an employee can be carried out outside the country, and during it he must also be given daily allowances.

Payment rates for trains abroad

Daily allowance rates for business trips abroad are also established by the economic entity independently. However, in these cases, if the organization belongs to the public sector, one should take into account Government Decree No. 812, which sets the maximum daily allowance for each country, expressed in US dollars.

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

Attention! For the purpose of taxing personal income tax and calculating insurance premiums, the standard is 2,500 rubles. Above it, amounts issued will be taxed.

In what currency to pay?

When deciding in what currency it is necessary to issue daily allowances for business trips abroad, one should take into account the days when the employee will be in his own country, and the days when he will be on a trip abroad.

The legislation establishes that for the days of being in the territory of their own state, the employee receives per diem in rubles, and for the days of a business trip abroad in the currency of the country where he is sent. It should be borne in mind that on the day of departure from the country, per diems are considered in foreign currency, and on the day of arrival - in rubles.

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

Payment procedure

Payment of daily allowances can be made both immediately in foreign currency and in rubles in the equivalent of the underlying currency. This issue is resolved by the management of the company independently.

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

How to account for exchange rate differences

Exchange rate differences on a trip abroad may arise due to the fact that the Central Bank of Russia may set different exchange rates on the day of issuance of money on account and on the day of submission of the advance report.

If there is a negative exchange rate difference, 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 per diems in foreign currency to the employee, but give an order to make the exchange on their own, upon arrival in the country of destination. In this case, the supporting document is an exchange certificate from the bank, which indicates the exchange 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.

Features of trips to the CIS countries

When traveling to countries that are members of the CIS, a 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 the vehicle (train, bus, plane, etc.) arrived at its destination in a foreign country is considered the day of entry.

Attention! Daily allowances on a business trip in the CIS are 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 per diems are paid on them according to the norms of trips within the country.

What if an employee falls ill on a business trip?

If an employee falls ill while on a business trip, the company is obliged to credit him with the full daily allowance, even if he was unable to complete the task due to illness. This position was determined by the Ministry of Health and Social Development.

The hospital payment is made on the basis of a certificate of incapacity for work. It is allowed to open it at the place of the business trip, and close it upon 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 fully pays the cost of renting a room. But there is an exception - housing is not subject to payment for the days of being in a medical institution at a hospital.

A separate problem is the payment of sick leave if an employee falls ill on a foreign business trip. Sick leave of a foreign sample is not recognized in 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 certify it at the consulate of the country where the original was issued.

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

The employee returned from a 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, though it does not establish exactly how this must be done. As a result, two methods can be used.

First way- two different 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 must be paid to the daily allowance.

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

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

Attention! At the same time, the law does not limit the duration of the trip, leaving it at the discretion of the company. Per diems are calculated and paid immediately for the entire duration of the trip. If two or more countries are to be visited during a business trip, the trip is divided into segments, and the daily allowance for each is calculated based on the established norms for this country.

How to report on a trip

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

If the employee failed to provide them, then from the host company you can request an official document confirming the work of the business 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, checks for refueling fuel and a memo addressed to the head are used as confirmation of the travel period.

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

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

Are holidays paid?

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

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

Holiday pay must be made if:

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

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

Attention! Local acts of the company, collective or labor agreement may establish other payment rates, however, they cannot be less than that 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 a trip 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 to the passport control.

If the plane arrived before 24:00, and passport control was passed at the same time, the current day is considered the date of arrival in the country, and per diem in Russia is paid for it.

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

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

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

Taxation of daily allowances

For the purposes of tax accounting, the following daily allowances are established:

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

Per diems on a business trip within these limits are not subject to personal income tax, and are not reflected in any reports. If the amount of payments was more, then tax must be charged on the excess amount. This is done on the last day of the month in which the submitted advance report was approved, and the calculated amount is deducted from the employee's salary.

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

Since 2017, with the transfer of rights to manage contributions to the Federal Tax Service, the excess daily allowance must also be taxed by 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 the general base.

Attention! It is not necessary to apply per diem norms when calculating income tax in 2017. The company takes them into account in the amounts fixed by the company's local acts, and classifies them among other expenses associated with production and sales. They are included in the base for determining income tax on the day the advance report is accepted.

Since 2017, they are not subject to insurance premiums per diem in the amount established by the Tax Code. Daily allowances in excess of such a limit, even if their size is prescribed in the company's local regulations, are subject to both contributions and personal income tax.

When sent on a business trip, the employee is guaranteed reimbursement of expenses associated with a business trip, including additional expenses for living outside the permanent place of residence (per diems) (Articles 167, 168 of the Labor Code of the Russian Federation).

In case of sending on a business trip, the employer is obliged to reimburse the employee for travel expenses and rent of housing, additional expenses associated with living outside the place of permanent residence (daily allowance), other expenses incurred by the employee with the permission and knowledge of the employer.

The procedure and amount of reimbursement of expenses associated with business trips are established in the collective agreement or local regulatory act of the company.

Insurance contributions from daily allowance

Since 2017, the Federal Tax Service of Russia has been administering the procedure for calculating and paying insurance premiums to the PFR, FFOMS and FSS of Russia (with the exception of contributions for injuries). In this regard, the Tax Code was supplemented with a new chapter 34 "Insurance contributions". It sets out the rules for the calculation and payment of contributions.

Thus, it was established that daily allowances in the amount of:

no more than 700 rubles for each day of being on a business trip on the territory of the Russian Federation;

no more than 2500 rubles for each day of being on a business trip abroad (clause 3 of article 217, clause 2 of article 422 of the Tax Code of the Russian Federation).

Until 2017, per diems were not subject to insurance premiums within the limits established by the company itself in its local regulations.

Thus, from 2017, daily allowances in excess of these norms should be taxed, regardless of whether the excess amounts are prescribed in local regulations or not.

As a general rule, the date of payments is determined as the day they are accrued (clause 1, article 424 of the Tax Code of the Russian Federation). The date the employee receives income in the form of excess daily allowance is the day the advance report is approved.

This means that daily allowances that exceed the norm are included in the base for calculating insurance premiums in the calendar month in which the employee's advance report is approved.

Recall that upon returning from a business trip, the employee must, within three working days, submit an advance report on the amounts spent in connection with the business trip, including daily allowances, and make the final settlement on the cash advance issued to him before leaving on a business trip for (clause 26 of the Regulations on business trips, approved by the Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

Note that per diems are not subject to insurance premiums for injuries (clause 2, article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ). In this case, the size of the daily allowance does not matter.

personal income tax from per diems

Excess daily allowances are also subject to personal income tax (clause 3, article 217 of the Tax Code of the Russian Federation).

The calculation of personal income tax from excess daily allowance is made on the last day of the month in which the advance report is approved. And the withholding of the calculated tax is made, for example, from the amount of the salary. Withheld personal income tax must be transferred to the budget no later than the day following the day the income is paid (subparagraph 6, paragraph 1, article 223, paragraphs 3, 6, article 226 of the Tax Code of the Russian Federation).

Income in the form of daily allowances exceeding the norms established by law, when filling out section 3 of the certificate in the form 2-NDFL, is reflected under income code 4800 "Other income" in the month of approval of the advance report (letters of the Ministry of Finance of Russia dated 06/21/2016 No. 03-04-06 / 36099 , dated 06.10.2009 No. 03-04-06-01 / 256, the Federal Tax Service of Russia dated 09.19.2016 No. BS-4-11 / 17537). But daily allowances within the limits are not subject to personal income tax and do not reflect 2-personal income tax in the certificate.

Excess daily allowances are also subject to reflection in section 2 of the calculation in the form 6-NDFL (approved by order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11 / [email protected]).

Example

Per diem allowance for a business trip in Russia was paid on 03/13/2017. Their size is set in the local regulatory act in the amount of 1000 rubles. per day. The advance report on the results of the business trip was approved on 03/25/2017, the salary for March was paid on 04/05/2017. The transfer of personal income tax was made on 04/06/2017.

Section 2 of the calculation in the form 6-NDFL for the first half of 2017 should be completed as follows:

• line 100 "Date of actual receipt of income" - the last day of the month in which the advance report was approved - 03/31/2017;
• line 110 "Date of withholding tax" - the date of payment of the next salary - 04/05/2017;
• line 120 "Term for tax transfer" - 04/06/2017;
• line 130 "Amount of actually received income" - the amount of over-limit daily allowance;
• line 140 "Amount of tax withheld" - personal income tax withheld (letter of the Federal Tax Service of Russia dated April 27, 2016 No. BS-4-11 / 7663).

Per diems in 6-personal income tax

Per diems and

In 2017, when calculating income tax, per diems do not need to be normalized. The company has the right to write them off in the amount provided for by internal documents: the collective agreement, the regulation on business trips and other regulatory legal acts of the company.

Travel expenses, including per diems, are taken into account as other expenses associated with production and sales. Recognize them on the date of approval of the advance report. This rule is valid both for the accrual method and for the cash method (subclause 12, clause 1, article 264, clause 5, clause 7, article 272 of the Tax Code of the Russian Federation).

Insurance premiums calculated from the amount of excess daily allowance are included in other expenses related to production and sales as of the date of accrual (Subclause 1, Clause 1, Article 264, Subclause 1, Clause 7, Article 272 of the Tax Code of the Russian Federation).

Daily allowance

Per diems, as part of travel allowances, are classified as expenses for ordinary activities (clauses 5, 7 of PBU 10/99, approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n).

Travel expenses are taken into account on the date of approval of the advance report by the head of the company.

Example

In the collective agreement, the company set the daily allowance - 1000 rubles. for each day spent on a business trip on the territory of the Russian Federation. The employee was on a business trip for 6 days. 6000 rubles were paid. per diem.

The amount of 4200 rubles is not subject to insurance premiums and personal income tax. (6 days x 700 rubles). But the amount exceeding the norm - 1800 rubles, is subject to taxation.

Postings will be made in accounting:

DEBIT 71 CREDIT 50

6000 rub. - the accountable person was given per diems;

DEBIT 26 CREDIT 71

6000 rub. - recognized expenses in the form of daily allowances;

DEBIT 70 CREDIT 68

234 rub. (1800 rubles x 13%) - personal income tax withheld from over-limit daily allowances;

DEBIT 26 CREDIT 69

540 rub. (1800 rubles x (22% + 2.9% + 5.1%)) - accrued from the amount of excess daily allowance.

We will tell you how much you need to pay daily allowances for business trips abroad in 2018, whether they are standardized in order to calculate income tax, personal income tax and contributions.

Who sets the daily allowance?

Daily allowance for business trips abroad in 2018 the employer has the right to establish independently, fixing the amounts in a collective agreement or in a local regulatory act (Article 168 of the Labor Code of the Russian Federation). For these purposes, companies can use the per diem allowance for business trips abroad, established by the Government of the Russian Federation for budgetary organizations (). The daily allowance for some countries is given in the table.

Table. Daily allowance for business trips abroad in 2018

You can see a sample order on setting the daily allowance for foreign business trips below.

The daily allowance is calculated as follows:

• when departing on a business trip abroad, for the day of crossing the border, daily allowances are paid according to the norms for business trips abroad (depending on the country where the employee arrived);
• when returning from a foreign trip for the day of crossing the border, daily allowances are paid according to Russian standards;
• if during a business trip an employee visits several countries, it is necessary to take the norms of the state where the employee ended up at the end of the day.

Attention: if an employee is sent on a one-day business trip abroad, daily allowance for one-day business trips abroad is 50% of the total amount established by the company's local documents ().

Example. The employee flew from St. Petersburg to Tallinn on September 10 at 9.52, at 13.25 from Tallinn to Berlin, from Berlin to Zurich at 20.51. In this situation, per diems are paid according to the norms established for business trips to Switzerland. On the day of return from a business trip, per diems in the Russian Federation are charged.

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What to take daily allowance for business trips in 2018

When calculating income tax and injury contributions, it is not necessary to normalize daily allowances for business trips abroad in 2018. The norms and accounting depend on what amount is provided for by internal documents: a collective agreement, regulations on business trips, etc. It is only necessary to take into account that if the daily allowance is issued in a foreign currency, in order to calculate income tax, this amount must be converted into rubles at the official rate Central Bank on the date of issue of daily allowances (clause 10, article 272 of the Tax Code of the Russian Federation).

But when calculating personal income tax, daily allowances are subject to rationing. When traveling abroad, personal income tax is not subject to the amount of daily allowance, not exceeding 2500 rubles. per day (clause 3, article 217 of the Tax Code of the Russian Federation). This means that if a company pays a daily allowance of 2600 rubles, 100 rubles. of which are subject to income tax.

The same rule applies to pension contributions, medical contributions, sickness and maternity contributions. Read more about how to calculate per diem contributions in the article.

Example.The company has set the daily allowance for business trips abroad - 2700 rubles. The employee was on a business trip - 4 days. The amount payable is 10,800 rubles. (2700 rubles x 4 days).

The base for taxation of personal income tax and insurance premiums (with the exception of injuries) 800 rubles. .

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

The main changes that have taken place in the sphere of regulation of business trips abroad are related to the transfer of administrative control over the calculated contributions from non-budgetary funds to the 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 daily allowances.

Therefore, when calculating the base for insurance premiums, it must be remembered that deductions are accrued on the amount of excess of the established standards for daily allowances on business trips.

Recall that the company has the right to independently determine the amount of per diems for business trips abroad, and they can be more than the standard determined by the Tax Code of the Russian Federation.

It must approve it in 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 in 2018 are expected.

Daily allowance for business trips abroad in 2019

The legislation determines that the amount of per diem is set by the enterprise independently, focusing on its financial capabilities and goals that must 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 foreign trips, binding on budgetary organizations.

You can also take into account the experience of spending on business trips to certain countries, which either the company itself or its partners has.

To approve the size of the per diem, an economic entity fixes a certain amount in its internal regulation, for example, in the Regulations on business trips.

In addition, daily allowances for business trips abroad in 2018 have certain norms that must be taken into account when determining the tax base for income tax and when deducting tax to the Pension Fund and the Social Insurance Fund.

Attention! The Tax Code of the Russian Federation establishes daily allowances for business trips abroad in the amount of 2,500 rubles for each day of such a trip. This rule should be followed when calculating personal income tax and insurance premiums.

What are the regulations for overseas travel?

The Government of Russia approved Decree No. 812, which determines the daily allowance for trips to foreign countries. It is obligatory for execution by all organizations and institutions, the source of financing of expenses, in which the budget of the country or municipalities acts.

This defines the daily allowance, expressed in US dollars, for each host foreign country for one day.

Consider the main directions of business trips abroad:

Attention! In addition, this act also establishes allowances for the norms for certain categories of workers sent on foreign trips. Commercial companies may use the provisions of this Decree, or apply their own standards developed on its basis.

Download (Appendix No. 1) in Word format.

Download (Appendix No. 2) in Wod format.

Features of a business trip abroad

Making a trip abroad is similar to, but has a number of features. Let's consider them in more detail.

In what currency to issue travel allowances

Answering this question, the accounting department of the company must first of all determine the number of business trip days, when the employee will be in Russia, and when in a foreign country.

The rules of law determine that per diems, when the employee is still in Russia, should be paid in rubles. For example, the time until he gets to the airport, etc.

The days falling on the territory of a foreign state must be paid to the employee in foreign currency. In this case, a situation arises when on the same day an employee of the company was both in Russia and abroad.

Here the rule applies, according to which the days of departure from the country are payable in foreign currency, and the days of arrival in Russia - in Russian currency (rubles).

Attention! A business entity is given the right in its local act to determine a different procedure for issuing daily allowances to an employee going on a business trip.

What if an employee needs to buy additional currency abroad

The organization has the right not to issue accountable funds to the employee in foreign currency, but to transfer the ruble equivalent. At the same time, upon arrival in the country of destination, he will have to purchase independently the currency for this amount.

In this case, the supporting documents will be a certificate from the bank, which will indicate the rate and date of purchase.

When spending this currency, the employee must receive supporting documents. They are accepted for accounting at the exchange rate on the date on which the form was drawn up.

Part of the trip in Russia, and part abroad

Making this kind of business trip should not be difficult.

The trip must be divided into three segments - the time of the trip in Russia, the time of the trip in another state, the day of return to Russia and the trip to your company.

A single package of documents is issued for the entire business trip. If a service assignment is issued for a trip, then it specifies in detail the tasks for each segment of the trip.

Attention! Standard rules are used to calculate per diems. The days spent in the country are calculated according to internal standards. After that, the days of stay in a foreign country, including the day of passing through passport control - according to the norms of the country of destination.

After that, there will be another segment, at least consisting of one day - this is the return from the country and, possibly, the way through Russia to your organization. Per diems for these days are again paid according to the norms of domestic trips.

The employee returned from a trip and left again on the same day

In the course of production activities, a situation may arise that an employee arrives from one business trip in the morning, and should already depart for another in the evening.

This is not prohibited by law. True, there are no instructions in the regulatory documents on how exactly such a situation should be formalized. As a result, there are two ways.

With the first method a business trip is issued for each trip in full - two orders, two travel certificates, two tasks, etc. are issued.

The employer is also obliged to pay per diem in full on all travel days, including days on the road. In such a case, the day on which both trips will intersect must be paid in double measure, since it is both the day the first trip ends and the second one begins.

The second way is to combine trips. If you immediately know that you have to go on a new trip, you must immediately draw up documents to extend the trip. It must be remembered that, by law, the duration of a business trip is not limited, and this moment is completely given to the discretion of the organization.

All the time of the trip must be divided into segments based on the location in different countries, and for each of them the daily allowance should be calculated based on the norm adopted for this country.

The date of arrival is calculated according to the ticket or customs control

Decree No. 749 directly indicates the answer to this question - the dates of crossing the borders of states are set by a stamp at customs control posts.

This rule is used when determining the daily allowance, since the day of departure from Russia is considered as the day of being abroad, and the day of entry is considered as the day in Russia.

The day of arrival may differ from the day indicated in the passport. For example, the plane landed at the airport of a foreign state before 24:00, but the employee passed customs control on the new day, i.e. after 24:00. In this regard, the day of his actual arrival will be considered as a day in Russia, and the day of customs clearance - already as a day of a business trip abroad.

However, there is an exception to this rule. When moving between the countries of the Customs Union, stamps are not put in passports. In this situation, the days of crossing the border will be determined by the marks in the travel certificate, and in its absence - by travel documents.

Attention! The rules are the same - the day of departure or arrival is considered as a business trip abroad, and the day of departure or departure - as a business trip within Russia.

Daily allowance

Unlike Russian trips, when traveling abroad, transactions must be recorded both in rubles and in the currency of the host country, taking into account the exchange rate fluctuations that arise.

D71 - K50 / 2 - daily allowance issued from the foreign exchange office

D71 - K50 / 1 - daily allowances issued in rubles (for the period of stay in Russia or for independent purchase of currency)

D 20, 23, 25, 26, 44 - K71 - the advance report was accepted for accounting. Daily allowances in rubles are written off directly, in foreign currency - with conversion at the rate of acceptance of the report.

D91 - K71 - a negative exchange rate difference in currency is written off as expenses

D50 - K71 - the balance of the advance was returned to the cashier

D71 - K50 - overspending on travel amounts issued

D70 - K68 - personal income tax is charged for exceeding daily allowances

For tax purposes, a per diem limit for foreign trips is set at 2,500 rubles. When issuing funds within this amount, they are not subject to taxes and are not included in declarations and reports.

However, if the amount of the daily allowance was higher, then tax is charged on the excess amount. This occurs on the final day of the month in which the report was accepted for accounting. The amount of tax received is deducted from the salary. In addition, this amount will need to be shown in reports 2-NDFL and 6-NDFL.

Attention! In connection with the transfer of management of contributions to the tax, the amount of excess will additionally need to be taxed by all types of payments to social funds, except for injuries. This is done on the last day of the month in which the report was submitted by including the excess amount in the calculation base.

An employee sent on a business trip, in addition to paying for the time spent on it, is entitled to compensation for the funds spent by him on living in another city. At the same time, in 2019, some adjustments were made to the daily norms for business trips. Next, we will consider in detail the procedure for calculating and paying per diems for business trips in Russia and abroad.

Definition and classification of per diems on a business trip, their legal framework

The daily cost of a business trip is the material burden on the employee's budget due to his temporary stay in another city. The tenant is obliged to compensate them in the amount specified by law. In addition, for the period of the employee's stay on a business trip, his salary is maintained in the usual amount.

Please note - practice shows that per diems will be paid to an employee only if he has been in another city for more than a day. That is, if necessary, look for a place to spend the night.

Daily expenses are divided into the following categories:

• Arrangement of an employee in a new place, that is, the search for and payment for housing (hotel, hostel or rented apartment);
• Meals in canteens or cafes, as well as the purchase of products in stores (receipts are required to compensate);
• Travel by public transport. Reimbursement is subject to the cost of travel to the place of business trip and return back, as well as movement within the city (if there are checks);
• Conducting business lunches and other events necessary for the company;

Other expenses are also allowed if the manager considers that they were due to the performance of the subject of his official duties.

The limits established at the state level help determine the amount of per diem to be compensated to an employee. So, starting from 2017, they have undergone certain changes, which every manager, if he sends subordinates on business trips, should be aware of.

Changes in daily allowance for business trips in 2019

The main daily allowance adjustments affected overseas business trips:

1. Firstly, since 2017, control of settlement data has been transferred from extra-budgetary entities to tax authorities.
2. Secondly, insurance contributions will be calculated from the daily allowance exceeding the legal limit (which is discussed below). So, the head of the company can independently determine the amount of daily allowance on business trips for his subordinates, while it may exceed the norm fixed in the Tax Code of the Russian Federation. However, this should be reflected in the local regulation (collective agreement, travel order, etc.).
3. The changes also affected the calculation base. Now, to calculate the daily rate of expenses, insurance deductions for are not taken into account.

Per diem allowance for business trips in 2019 and taxation

The legislator does not limit the maximum possible daily expenses of any employee. The employer has the right, based on his own desire, to determine the amount of payments to subordinates for staying on a business trip in 2019. In addition, the amount of reimbursed funds may differ for an ordinary employee and the head of a separate unit.

In addition, based on the RF GD No. 729 of 02.10.2002, the daily allowance of financial resources for a business trip in a commercial business entity should not be less than in state organizations.

In 2019, a number of restrictions were adopted for deductions of tax amounts and contributions. Based on Art. 217 of the Tax Code of the Russian Federation, in 2019 the following daily expenses are exempted from the tax burden:

• Business trip within Russia - 700 rubles;
• Business trip abroad - 2500 rubles.

That is, if by order of the head of the organization it is decided that the daily rate of expenses for a particular subordinate on a business trip in the Russian Federation will be 1200 rubles, then tax deductions should be made from the difference (1200 - 700 = 500 rubles).

The manager can change the limits on the expenditure of financial resources by subordinates at any time convenient for him. However, as practice shows, the most successful period for making such a decision is the beginning of the year.

The procedure for calculating the number of days on a business trip

In order to be able to correctly determine the number of days of a business trip, the employee, upon his return, must provide documents confirming its duration and the presence of expenses. First of all, such papers are travel tickets.

Based on the dates indicated in the travel tickets, the number of days that the employee spent on a business trip is fixed:

• If the business trip was carried out within Russia, then the date of the ticket or contact with the transport service serves as evidence.
• If an employee, according to the needs of the company, went abroad, then his departure and arrival are recorded by the customs service.

Also, a subordinate can use his car to travel on a business trip. In this case, the payment of financial compensation is due if the subject provided the following documents:

• Waybill;
• Receipts, checks or any other papers that would certify that the car used in the interests of the organization followed the required route.

The procedure for making compensation payments during a business trip

Compensation for the funds spent on a business trip is carried out to an employee who has returned from abroad or from another Russian city where he was sent.

Cash is compensated not only for working days. Daily allowance on weekends on a business trip is also paid. In addition, holidays, periods of travel, as well as necessary and / or forced stops are also subject to compensation.

When the frequency of a business trip is no more than one day and travel outside the country is not expected, the employee is not provided for compensation of his expenses. However, the manager has the right to reimburse expenses incurred during a one-day business trip. He must record this in local regulations, detailing the order of day trips.

The procedure for reimbursement of travel expenses for a long-term departure includes the following steps:

1. The head of the organization informs the subordinate about the travel expenses limits existing in the current year.
2. The subject, being away, spends financial resources without exceeding the established limit.
3. After his return, the employee provides the manager and / or the accounting department of the enterprise with the relevant papers that would confirm all his expenses (travel tickets, checks, receipts).
4. The legally determined amount of the daily cost of a business trip is multiplied by the number of days that the employee spent on a business trip. The amount received is a refundable amount.
5. These compensation funds are paid with the next salary.

The above algorithm of actions is standard and can serve as a model for any organization. It may differ slightly depending on the rules enshrined in local documents regulating this process.

Daily allowance for a one-day business trip

When answering the question of what to consider as daily expenses on a business trip requiring reimbursement, many experts mean the funds spent on a business trip, provided that the subject stays in another place for more than a day. However, neither labor nor tax legislation sets limits on the duration of one business trip. So, an employee can go on a business trip even for one day. At the same time, you will have to report for it according to the same requirements as with a long departure.

The manager reimburses all costs incurred during such a business trip (travel or meals), however, the cost limit must be agreed in advance and observed by the employee. At the same time, daily allowance for one-day trips is not paid in advance. Accordingly, the employee is only entitled to reimbursement of the funds actually spent.

Although the employee is not entitled to per diem for a one-day trip, the manager, instead of reimbursement of expenses, can propose and agree with the subordinate the option in which the subject is given a fixed amount of money. The specified amount will correspond to the limit and a team member will be able to travel within the limits of the issued funds.

Business trips of employees of state institutions are regulated by the RF GD No. 729. The regulation defines the norms for expenses per day for business trips within the country. Thus, the amount of daily payments per one government employee on such business trips is 100 rubles.

The procedure for issuing funds to employees of budgetary organizations is regulated by the RF GD No. 812 as amended on December 29, 2016.

Daily allowance for business trips abroad

In accordance with Art. 217 of the Tax Code of the Russian Federation, the daily allowance for a citizen going on a business trip abroad is 2,500 rubles. If the manager sets an upper spending limit above the amount indicated by law, personal income tax and insurance premiums will be withheld from additional funds.

In addition, a nuance of a business trip abroad is the advance issuance of funds either in foreign or in domestic currency. In addition, since such a trip consists of two stages (the first is the movement of an employee across the territory of the Russian Federation, and the second is crossing the border of the country), it is possible to issue both rubles and foreign money at the same time.

Also, the company can provide the subject with funds in rubles so that the employee can exchange this money for foreign currency already at the time of being abroad. To confirm this transaction, the employee will need to present to his employer a receipt from the exchange office or bank.

All expenses incurred in foreign currency are subject to reimbursement in ruble equivalent, based on the current exchange rate of the RF Central Bank at the time of the return of the subject to Russia.

Examples of daily allowance calculation for business trips

Example 1 Tarasov I.G. for 14 days was sent on a business trip within the Russian Federation. The date of departure recorded in the train ticket is 09/01/2017, 14:00. Tarasov arrived back on September 14, 2017 at 18:00. The amount of daily funds at the enterprise is 670 rubles. (which does not exceed the limit of 700 rubles).

The daily allowance calculation is as follows: 670 * 14 = 9380 rubles.

Example 2 Komarov L.D. goes on a business trip within the borders of Russia for 14 days. The daily allowance at the enterprise is 950 rubles, which is 250 rubles. exceeds the legal limit. The daily allowance will look like this:

1. 950 - 700 \u003d 250 rubles.
2. Personal income tax withheld: 250 - 13% \u003d 33 rubles.
3. The daily allowance is determined: (700 + 217) * 14 = 12,838 rubles.
4. The personal income tax to be transferred to the budget is determined: 33 * 14 = 462 rubles.

Example 3 Dronin S.V. went on a business trip abroad for 10 days (from 01.10.2017 to 10.10.2017). So, on 01.10 and 10.10 the funds were spent by Dronin within Russia. The remaining 8 days he spent abroad. The normative act of the enterprise establishes the following daily values:

• business trips in the Russian Federation - 900 rubles;
• foreign trips - 4100 rubles.

Daily will be:

1. 900 * 2 = 1800 rubles;
2. 4100 * 8 = 32,800 rubles

Income tax will be calculated based on the total amount, that is, 1800 + 32,800 = 34,600 rubles.

Tax-free funds will be:

• 700 * 2 = 1400 rubles;
• 2500 * 8 = 20,000 rubles

Taxable funds will be:

• 1800 - 1400 = 400 rubles;
• 32,800 - 20,000 = 12,800 rubles

Withheld personal income tax is calculated as follows: (400 + 12,800) * 13% = 1,716 rubles.

Thus, the daily allowance for business trips in 2019 has undergone certain changes. Now the procedure for their calculation is regulated by the decisions of the tax authorities, and not extra-budgetary funds. Company executives are advised to check the amendments to legislative acts more often in order to avoid incorrect calculation of the per diem limit for business trips of their subordinates.