Business trips per year. Per diem for a business trip for one day. Regulations on business trips

From this article you will learn:

• What is a business trip
• Who can be sent on a business trip
• What does the Business Travel Regulations contain?
• How to arrange a business trip
• What does a business trip order look like?
• How to prepare a trip report
• Director's business trip - what is worth considering
• Documents that confirm the duration and expenses of a business trip
• How a business trip is noted on the time sheet
• How is a business trip paid?
• Duration of the trip

If an employer has concluded an employment contract with an employee and requires him to urgently carry out an assignment within the framework of the duties established by the contract (not on the territory of the enterprise), a business trip must be arranged. Departure (on official business) is confirmed by a business trip order. The document specifies the length of stay in another city and the purpose of visiting a specific enterprise. Tasks that the employee needs to complete. After returning to the enterprise, the employee is required to submit a report on the business trip and inform about the funds used. Weekends on a business trip are counted as working days if it is proven that during this period the specialist traveled/returned or carried out instructions from the manager.

What is a business trip

A business trip is the departure of an employee to another country or city, initiated by the employer to fulfill an assignment not in the organization where an employment contract was concluded with him, but in another enterprise. According to clause 3 “Regulations on business trips” (approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749), the place of work (permanent, as reflected in the contract) should be considered the actual location of the enterprise where the employment relationship is formalized with the person.

Remember that not every departure can be recognized as a business trip. If an employee’s work responsibilities are related to constant presence in another region, on the road and on the road, the absence of a specialist cannot be documented as sending the employee on a business trip.

The employee's business trip must meet certain requirements:

The trip was initiated by the leader and not taken on one's own volition.

The official assignment must be completed outside the permanent place of work.

Stay in another city is limited to a certain period of time (indicated in the business trip order filled out according to the sample).

A specialist cannot perform official duties while on the road, and his work cannot be characterized as traveling.

The business trip must be documented in the proper form. To do this, the enterprise issues an order and prepares a business trip assignment according to the sample. Daily expenses are calculated and issued to the employee for the entire duration of the trip.

Business trip report.

Who can be sent on a business trip in 2017 in accordance with the new accounting rules

The head of an enterprise (any legal form) does not have the authority to initiate a business trip (for official duties) of a person if no employment relationship has been formalized with the citizen (no contract has been concluded). The law prohibited sending on trips citizens who provide one-time or multiple services to an enterprise under a civil contract.

If an employer arranges a business trip for a stranger who does not work at the enterprise, the fiscal authority does not recognize the corresponding expenses as business trip expenses. It is prohibited to send the following categories of citizens on a business trip:

Pregnant women. The employee must submit medical reports and certificates confirming her situation.

Employees with whom a student agreement has been concluded, only if the trip is not related to the need to undergo training in another region/country/city.

Women who have young children (up to 3 years), fathers and mothers raising a child on their own without a second parent (up to 5 years). The employer undertakes to inform the employee in writing of the right to refuse the trip.

It is impossible to send an employee on a business trip if he has the status of a guardian. Citizens who are dependent on minor children, disabled people or people for whom constant care is provided. Business trips are permitted only with their written consent.

Employees under 18 years of age. The only exception can be creative personnel whose work involves the media, cinema, theater, concerts, circuses, etc.

Disabled people are not sent on business trips if the trip violates the rehabilitation plan.

Candidates (registered) who are running for elected office.

Such actions can be regarded as a violation of labor discipline. The specialist should be subject to disciplinary action. Reason - mandatory labor discipline at the enterprise was violated (reflected in the local acts of the enterprise).

Official assignment for sending on a business trip.

Regulations on business trips

This is the main document (“Regulations on business trips”, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749), which regulates the relationship between employer and employee during a business trip.

According to the Regulations, the employer undertakes to draw up a written direction for a business trip (using the sample). Clearly define the goals and provide financial support for the employee while he is unable to perform his duties at his enterprise.

The document states that the duration of the trip is calculated based on the complexity and volume of the official assignment. A complete list of documents is given that can confirm expenses during the trip. Particular attention is paid to the guarantees provided to employees during the execution of orders from the employer (business trip). He retains his average salary while holding a position at the enterprise (cannot be fired during this period). Expenses associated with accommodation, meals, and travel to the destination (payment for tickets for all types of transport) are reimbursed. Other expenses associated with the employee’s business trip are also compensated, subject to the provision of appropriate documents (checks, travel cards, etc.).

Resolution on the specifics of sending employees on business trips.

Business trip arrangements

Before sending an employee on a business trip is formalized, the head of the organization must prepare documents that will reflect the purpose of the trip and confirm the personal initiative of the manager to entrust the task to a specific employee. For a business trip, you need to prepare a work assignment (this requirement is not mandatory, but its preparation will allow you to accurately determine the purpose of the trip). It can be compiled using form No. T-10a. It is this document that can be considered the basis for issuing a business trip order in 2017 (following the example).

Please note that there is no longer a need to obtain a travel certificate.

The official assignment for a business trip must indicate:

The name of the enterprise where the employee works (exactly as indicated in the constituent documents). If the abbreviated name of the organization is also indicated, it is duplicated in the official assignment for the business trip (immediately after the full name, indicate in brackets).

Passport details of the specialist - full name, position held, as well as the structural unit to which he belongs.

Start and end of a business trip - refer to the date of travel documents.

Reasons for a business trip - may be an order from the head of the enterprise, the head of a structural unit (service memo), or an agreement with the enterprise.

The purpose of the employee’s business trip is to briefly outline the essence of the assignment, identify the tools for solving it (negotiations, signing a contract, conducting tests, studying the specifics of production, etc.).

After the employee returns from a business trip, he undertakes to explain how much work has been completed and to sign the work assignment in person. The manager reads the explanations and writes a conclusion, confirming or denying the employee’s completion of the task, endorses the document, and puts a date.

You must fill out the “report” column. The legislator requires a report for the work performed no later than 3 days after returning to the enterprise from a business trip.

Business trip order

After completing the official assignment, a business trip order is issued (form T-9 or T-9a, if several employees are sent on a business trip). Although the Regulations do not contain a rule requiring the preparation of an order (only written documentation of the employer’s initiative), this must be done in order to confirm the fact that the employee was leaving precisely on the employer’s initiative. Without an order, an employee’s departure on a business trip (during an audit) may be regarded as absenteeism with all the ensuing consequences.

The document must indicate who is financing the trip and what the purpose of the departure is. The length of stay on the trip is recorded. The order for a business trip in 2017 is filled out according to the sample with the obligatory entry of the employee’s personal data, as well as his position and affiliation with a specific structural unit. It is also necessary to reflect the purpose of the trip, briefly describing the necessary actions of the employee. For example, visiting a specific enterprise, attracting new clients, testing equipment, etc. A business trip order must be kept for 75 years.

An order to send an employee on a business trip.

Business trip report

Within 3 days after returning from a business trip, the employee undertakes to submit an advance report to the employer, explaining all expenses. All available financial documents related to the business trip must be attached to the report. Only after checking the report can final settlement be made with the employee. If he spent additional personal funds in addition to those given to him in advance, the difference must be paid out after making calculations.

If the business traveler has spent less than the funds given to him in advance, he undertakes to return them to the company's cash desk.

The employee also undertakes to write a business trip report (using a sample or in free form) within 3 days. In the document, the employee summarizes the trip:

Has the scope of work been completed?

Have the main goals been achieved?

What additional activities have been carried out, the necessary resources spent, etc.

As an example of writing a business trip report, you can use a business trip order or official assignment. It is these documents that reflect all the important conditions of the trip; the employee can briefly “answer” the questions specified in the documents.

Advance report.

Director's business trip - what is worth considering

If the head of an enterprise goes on a business trip, it is necessary to prepare all the necessary documents described above. But what about the fact that the legislator has determined that even the director (manager) has the right to set the goals and timing of the business trip? Indeed, he has such powers, and he can personally sign the order for the director’s business trip. There is another option. If the director leaves, an order must be issued to transfer powers to a deputy or another person. The document can indicate that powers are transferred only during the absence of the manager; it is necessary to specify the duration of the substitution, the actions that he must perform during this period. For example, it is planned to sign a contract, receive equipment from a supplier, etc.

Order on the transfer of powers of the General Director.

It is worth considering that while the director is on a business trip, it is necessary to issue a power of attorney to the deputy, which will allow him to carry out legal actions related to the activities of the organization. Upon arrival from a business trip, the director:

Fills out an advance report for a business trip (according to the requirements of the legislator in 2017).

Hands over the remaining unused funds to the cash desk of the enterprise.

Provides all documents confirming the fact of residence and travel to another city.

Accounts for cost overruns on business trips.

If the director of the organization belongs to the category of citizens who have the right to work without business trips, his deputy or other authorized person may be sent to perform his official duties.

Documents that confirm the duration and expenses of a business trip

During a business trip, employees must be reimbursed for the following expenses (subject to supporting documents):

Travel in both directions. If there is a need to use another mode of transport to get to your destination.

Accommodation in another city during a business trip.

Daily expenses (additional), which will ensure livelihoods in living conditions outside the place of permanent residence.

Other expenses - as agreed with the employer.

Daily allowances are not paid if sent on a business trip (filled out according to the model established in 2016), if the trip is planned to an area from where the employee can return home every day.

After arriving from a business trip, each employee draws up a memo, indicating in it the period of absence from the enterprise (actual, if it does not coincide with that specified in the business trip order, filled out according to the sample). A note is drawn up in the following cases:

If the employee used transport owned by the company (accounted for on the balance sheet).

I drove my own car.

I got to the place of my business trip by transport, which I drove by proxy.

The memo can be drawn up in free form, or the organization has the right to develop a sample document. If an employee traveled exclusively by public transport during a business trip, the period of stay on a business trip is confirmed by the corresponding travel tickets. In case of loss of such, it is possible to justify the absence from the workplace with documents confirming the rental of housing in another city.

Please note that as of October 21, 2015, the (new) rules for the provision of hotel services to citizens came into force (Resolution of the Government of the Russian Federation of October 9, 2015 No. 1085). Now temporary housing during a business trip can only be provided upon conclusion of an agreement, which must reflect:

Room price.

Length of stay (in days).

The reporting document at the conclusion of the contract will be a cash receipt for payment for services; it is drawn up only on a strict reporting form.

If an agreement is reached between the employer and the business traveler, you can rent a room to stay directly from the owner (individual) during the business trip. In such a situation, the rental agreement between the two parties will allow you to confirm the duration of the trip and living expenses. It must be accompanied by a receipt confirming receipt of the full amount of payment for the stay (the total cost and per day is indicated).

If an employee’s business trip involves flying to the place of execution of a work assignment by plane, confirming the length of stay and expenses will allow:

Receipt of the ticket, including an electronic one.

Boarding pass.

Baggage check.

If documents are lost, the employee has the right to contact the air carrier and request a supporting document.

When an employee goes on a business trip using personal transport, he undertakes to draw up a memo upon his return and provide:

Waybill or route sheet.

Invoices, cash receipts for purchased fuel.

Other documents that will confirm compliance with the business trip route - tachograph printouts, invoices from suppliers (with addresses), etc.

How a business trip is noted on the time sheet

Based on the norm of Part 4 of Art. 91 of the Labor Code of the Russian Federation, the head of the enterprise is obliged to keep a timesheet of the actual time worked by each employee. The time of an employee’s business trip is no exception, because he performs the duties assigned to him. The entire time spent outside the enterprise where the employment contract was concluded must be displayed with the designation “K”, if coded in numbers - “06”. There is no need to enter the number of hours worked in the corresponding columns, since during the business trip the person retains his average earnings.

If an employee falls ill during a business trip (this fact must be confirmed by providing a sick leave certificate), we code the days in the timesheet with the letter “B”. In such a situation, it is necessary to pay compensation for temporary disability.

Please note that now not necessary Maintain two types of journals at the enterprise:

Accounting for employees who go on business trips.

Accounting for workers who come to the enterprise to which they were sent.

The documents were abolished by Decree of the Government of the Russian Federation dated July 29, 2017 No. 771, which came into force on August 8. 2015

Time sheet.

Business trip payment

Payments for business trips are calculated taking into account the employee’s average earnings and daily payments for all days of absence from work. Please note that payment for a business trip on a weekend, as well as for travel time and holidays, is also provided for by law. In this case, they will be charged both daily allowance and average earnings for each day.

For example, an employee went on a business trip on Saturday and returned to his place of permanent residence on Sunday - he needs to pay for both days off.

If the trip is planned for just one day (only within the territory of the Russian Federation), you do not need to pay daily allowances. But the head of the organization has the right to provide in local regulations additional compensation for a one-day business trip.

If the calculation of business trips based on average earnings is regulated by the legislator (you need to pay an amount corresponding to the actual time worked), then the amount of daily allowance can be fixed in the local regulations of the enterprise. To ensure that daily allowances for a business trip are not subject to personal income tax, it is recommended to set the amount of payments:

700 rub. - every day throughout the Russian Federation.

2500 rub. - a day of stay abroad of Russia.

Please note that daily allowances can be issued to an employee before a business trip from the company’s cash desk or transferred to a bank card. And the calculation of business trips based on average earnings is made for the last 12 months. The amount is calculated and paid on the next payday in the organization.

How to properly pay for business trip days?

Z = Zrp/Drp x D com

C - earnings (average) for all days spent on a business trip (worked).

Z rp - all payments that affected the amount of average earnings (during the billing period of 12 months).

D rp - the total number of days that the employee worked during the pay period.

D com - days that correspond to the period spent on a business trip.

Accounting for payments for business trips and travel expenses.

If your employee has not worked 12 months, but has already been sent on a business trip, the calculation period should be considered the time from the first day of performance of work duties to the last day before the trip.

Weekends on a business trip, as well as holidays, are subject to payment if it is proven that the employee was performing duties or was en route to his destination or returning home.

Weekends on a business trip must be paid at double the daily or hourly rate, according to the tariff schedule. It is allowed to pay a single rate for weekends, but then the employee is given time off for that day.

One-day business trip - payment details

The legislator has not established a minimum period for an employee to stay on a business trip. Therefore, even a one-day absence will have to be registered as a long-term trip:

Issue an order.

Issue a task.

Pay an advance amount for expenses during the trip.

Mark the business trip on your time sheet.

Upon return, the employee must report for the work done, explain where and how much he spent the allocated funds (submit an advance report on the business trip, fill it out according to the sample).

As for daily allowances, they do not need to be paid for a one-day trip if the person is moving across the territory of Russia. What to do in such situations:

The employer has the right, on its own initiative, to accrue and pay a specialist a certain amount, which compensates for the lack of daily expenses for a business trip.

When traveling abroad, the enterprise is obliged to compensate the employee for the trip in the amount of 50% of the daily allowance established at this enterprise (for those traveling abroad).

Duration of the trip

The employer independently sets the duration of the business trip, assessing the volume and specifics of the work assignment. Conclusion - the legislator did not set a deadline for the trip, so the head of the enterprise has the right to do this independently.

The departure date should be considered (including weekends on a business trip) the time and day of departure of the transport on which the person travels to the destination. Return day - arrival of the vehicle at the place of work (city of permanent residence).

It is worth considering that if a train or bus departs before 24.00, the day of departure should be considered the current calendar day. If departure is scheduled for 00 o'clock or later than this time - the next day.

If the airport, bus station, or marina are located outside the city or settlement where the person is sent, the time required to get to the facility is also taken into account. The situation is similar with the day of arrival from a trip.

Let's look at an example:

The employee was sent on a business trip (airplane) on November 4 at 0.25. At the same time, he needed to get to the airport; the travel time was 1.5 hours; another 3 hours were required to pre-register for the plane. Then the start date of the business trip should be considered November 3, even though the ticket indicates the 4th of the month. But to confirm departure, the employee must provide tickets indicating the date and place of arrival (train, bus, etc.).

Guarantees for the employee while on a business trip

It is worth noting that the legislator protects the rights of an employee while he is absent from the workplace. If there is a business trip order, days of absence from the workplace cannot be counted as absenteeism; such an offense is not subject to disciplinary action. You cannot fire a business traveler. According to the Regulations on Business Travel (you can find a sample in the article), the employee is guaranteed in his absence:

Calculation of average earnings for days worked - here you need to count both business trip days and time spent on the road, days of forced stopover.

When traveling for citizens who work part-time, the average earnings of the employer that issued the business trip assignment (following the example) are retained. If both employers simultaneously send a person on a single official assignment, the average salary must be maintained in both positions, while the costs of daily allowance and other expenses are divided proportionally between enterprises or by agreement of the employers.

It is allowed to involve an employee on a business trip in the performance of official duties on holidays and weekends. In this case, you will have to pay double the daily rate, and if time off is provided, single.

An employee may fall ill during a business trip, in which case he is entitled to temporary disability compensation. A sick leave certificate (outpatient or inpatient treatment) is accepted as confirmation of the fact. Note! For the entire period of illness, the employer is obliged to reimburse the employee not only the average earnings, but also the costs of renting housing and daily allowances.

If there is a need to urgently recall a specialist from a business trip, you need to draw up an appropriate recall order. There is no unified form; you can develop it yourself and have the form approved by a local act at the enterprise.

Order to recall an employee from a business trip.

Please note that the legislator does not clearly regulate how to notify an employee of the need to interrupt a trip. As a rule, the manager calls the specialist or notifies him in writing, by registered mail.

A business trip is (according to the Labor Code of the Russian Federation) only a temporary trip of an employee, which was initiated by employers. Since managers send a person to work, he must become a guarantor of compliance with his legal rights. Therefore, you should pay special attention to the preparation of relevant documents, make payments on time and issue an advance before the upcoming business trip. The employer does not have the right to require certain categories of employees to perform a work assignment related to traveling to another city. In case of non-compliance with the requirement, the employee has the right to sue the company in court.

For production purposes, the management of an economic entity may send its employees on business trips on official assignments. In the course of their implementation, employees incur certain costs. In accordance with current legislation, they are entitled to daily allowances for business trips in 2018, as well as reimbursement of documented expenses incurred on such trips (travel, services, etc.)

Daily allowances for business trips in 2018 - what has changed

Daily allowances for business trips will continue to apply in 2018, since legislative acts abolishing them have not been adopted. However, starting next year, a rather important innovation will enter this area.

Until January 1, 2017, the limitation on the amount of daily allowance established in the Tax Code of the Russian Federation was in effect only when calculating the employee’s personal income tax. When calculating contributions, the entire amount of daily allowance was released, determined in accordance with the amounts established in the local acts of the organization.

Attention! Since the beginning of 2017, changes have been made to the Tax Code of the Russian Federation in paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, according to which the taxation of contributions on employee income comes under the jurisdiction of the Federal Tax Service. In accordance with this, the application of daily allowance limits will now extend to the calculation of contributions to the Pension Fund, Compulsory Medical Insurance Fund, and Social Insurance Fund.

This means that when paying employees daily allowance in amounts exceeding 700 rubles. (for Russia) and 2500 rub. (for foreign business trips) per employee for each day of business trip, you will need to pay contributions on the excess amount at the current rates (PFR - 26%, Compulsory Medical Insurance Fund - 5.1%, Social Insurance Fund - 2.9%).

For example: Ivanov P.B. in January 2018 I was on a business trip to Samara to purchase new equipment. The trip lasted 5 days. In accordance with the rules of Stolitsa LLC, he was awarded a daily allowance of 1,000 rubles per knock. The total amount was 5,000 rubles. For the purpose of calculating contributions, deductions were calculated from the excess amount:

(5*1000 - 5*700)*34%=510 rub.

In 2016, there was no need to make such an accrual.

This rule also applies to compensation for documented expenses for one-day trips. Here, too, if expenses exceed current limits, you will need to calculate mandatory insurance premiums for this difference.

Important! With regard to contributions for insurance from the National Social Insurance Fund (the so-called “injury”), these innovations do not apply, since control over their calculation remains with the Social Insurance Fund. Therefore, there will be no need to calculate and pay deductions from the difference between the established limit in the Tax Code of the Russian Federation and the current one at the enterprise.

Daily allowance in 2018

Daily allowances for business trips in 2018 are determined by each business entity independently. The existing limits defined in the Tax Code of the Russian Federation remain in force with regard to personal income tax and salary contributions.

Currently, the following daily allowance rates exist:

• For business trips within the country - in the amount of 700 rubles. per day for each employee;
• For trips abroad - in the amount of 2500 rubles. per day per employee.

If local standards are higher than these limits, then the company must, as a tax agent, transfer personal income tax and calculate and pay contributions for compulsory insurance in accordance with current rates.

Important! For accounting purposes, the standards established by the enterprise independently in its regulations apply. So, for example, the amount of daily allowance for a business trip can be established in such a LNA as the “Regulations on Business Travel”, broken down by position.

When calculating the amount of daily allowance, the number of days of the period during which the employee was on a business trip matters. Its beginning is considered to be the day the traveler departs.

Currently, to confirm this period, it is not necessary to issue a travel certificate; it is enough to look at the date on the relevant document (for example, on a train, plane, bus ticket).

If on the basis of this form it is possible to determine the time of departure, then even if the person left at the end of the day (before 24-00 hours), then they are fully taken into account. The day of completion of a business trip is determined in a similar manner. If an employee returns on the basis of a ticket at 0-01 o’clock, then these will already be the following days, and the employee is entitled to daily allowance for the entire such day.

Attention! Also, we must not forget that on service days. They are also included in the business trip, as well as days of forced downtime and periods of incapacity during the trip.

Management, on the basis of a written order, has the right to recall its employee from a business trip. In this case, it must reflect the reason for this in the order. The business trip includes only the days the employee is actually on the trip. If he was previously given amounts that he did not spend due to the revocation, he must return them.

When the administration decides on a new business trip, all forms must be completed anew.

Daily allowances in 2018 in Russia

Daily allowances for business trips in 2018 will continue to apply despite repeated attempts to exclude this item from expenses when taxing profits. This is mainly due to an attempt to increase tax revenues to the budget.

Let us recall that legislators wanted to remove expenses in the form of daily allowances, replacing them with a strictly defined list of travel expenses, which would necessarily have to have documentary evidence. For the enterprise, this threatened to increase the tax burden.

Currently, the daily allowance is determined by each business entity independently. That is, enterprises are allowed to set the daily allowance in fixed amounts.

At the same time, no restrictions were adopted according to these standards at the regional level. The draft laws also considered such an innovation to establish standards depending on the destination of the business trip (region).

Attention! Daily allowances for business trips in 2018 are determined based on the number of days of travel, determined on the basis of supporting documents and standards approved by the enterprise for these expenses per day per employee.

Daily allowance for business trips abroad

If an employee goes on a trip abroad, then several pieces of legislation apply to daily allowances issued for business trips in 2018. In addition to the generally accepted Resolution No. 749, for public sector companies it is also necessary to take into account Resolution No. 812 of December 26, 2005.

It sets a maximum per diem amount in US dollars for each foreign country. Although this regulation is not mandatory for commercial enterprises, responsible persons may also use it.

The maximum amount of daily allowance for trips abroad is not limited by law, and can be set independently by each company. However, for the purposes of calculating social contributions, it is necessary to use the norm of 2500 rubles. If the amount of payment to the employee is more than this norm, then the amount above will need to be charged personal income tax and deducted from the employee, as well as calculate the full amount of social contributions.

When calculating the required daily allowance, it is necessary to divide the entire route into the time the employee is in Russia and the days abroad in another state. The thing is that for each period the amount of daily allowance must be calculated separately, while payments for days spent in the country are made in rubles, and abroad - in the currency of the host state.

Attention! To accurately determine these days, customs stamps in the international passport are used. In this case, the day of departure from the country is included in the period of stay abroad, and the day of return is included in the period of stay in Russia. If stamps were not affixed when crossing the border (for example, when traveling to CIS countries), then the dates are determined by travel tickets.

An accountant who is involved in the calculation and issuance of daily allowances must remember about exchange rate differences, since the Central Bank obliges to calculate the ruble equivalent of the payment at the time of issuing and submitting the expense report - upon issuance, the amount may be less than 2,500 rubles when converted into national currency, and more at the time of submitting documents, or vice versa.

Daily allowance for a one-day business trip

Based on the nature of the trip and the assigned tasks, the employer may decide to return the employee back to the place of work on the same day on which he left. Such a trip will be called a one-day business trip. However, according to the law, the employee is not entitled to daily allowances for such one-day trips.

However, the Supreme Arbitration Court and the Ministry of Finance, using the provisions of the Labor Code of the Russian Federation, established that the company has the right to compensate the employee for his expenses incurred on one-day trips, these include:

• travel;
• payment for lunches;
• payment for other telephone communications;
• and other expenses that an employee may incur during a business trip.

However, supporting documents (receipts, tickets, invoices, etc.) must be provided for all reimbursed expenses.

All confirmed and compensated expenses in full without restrictions (of course, if they are justified) can be included in expenses that reduce the base when calculating income tax.

Important! If the employee was unable to provide documents, but the administration nevertheless decided to compensate them, then within the established limits (700 rubles in Russia and 2,500 rubles abroad), the paid expenses are not considered the employee’s income. If an amount greater than this was compensated, then it will be necessary to pay personal income tax and contributions to funds on the excess.

For employees who have a traveling nature of work, a one-day trip cannot be considered a business trip.

Attention! If an employee goes on a business trip abroad for one day, then the daily allowance must be paid to him, but its amount is limited to 50% of the usual amount.

Documents to confirm daily allowance

In 2015, the law allowed not to issue a business assignment for a business trip. Then, in order to confirm the total duration of the business trip, it is necessary to use travel tickets, hotel check-in documents and other forms.

All of them, together with, after return must be transferred to the accounting department. If there are no such documents, then the receiving company can request a copy of the order or a memo with notes from the responsible persons and a seal imprint.

Since 2016, a provision has come into force on the use of a business traveler’s personal transport for the purpose of arriving at and leaving the place of business trip. In this case, a memo from him with a waybill and receipts for fuel and lubricants attached to it is used as confirmation.

But the employee is not required to provide documents confirming the purpose of the expenditure, and indeed the fact of spending the received daily allowance. The employer is obliged to pay them in the prescribed amount by law, but how and on what the employee spends them is his personal business.

The legislation establishes the obligation of the management of a business entity, when sending an employee on a business trip, to compensate for approved expenses, which must be documented. However, the employee is also entitled to a daily allowance on a business trip, which is issued for each day of travel.

Daily travel allowance- these are additional expenses of an employee who performs his job duties outside his main place of work, for renting housing, food, etc. The daily allowance rate 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 uses it, then the number of business trip days for calculating daily allowance 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 employee’s travel documents (tickets) or hotel receipts, etc.

If an employee is delayed during a business trip for reasons beyond his control, the administration must compensate the employee for all these days, upon provision of documents confirming this fact. In this case, daily allowances are paid for weekends and holidays, if such time falls during the business trip.

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

The only way 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 at 0 rubles. This will be equivalent to their non-payment.

Important changes in 2017

In 2017, the administration of insurance premiums was transferred from extra-budgetary funds to the tax authorities. In this regard, important changes have occurred in relation to daily allowances.

The amount of these payments is determined by each business entity independently and is enshrined in its regulations. But when calculating personal income tax, daily allowances were not taxed only within the limits of current norms. This rule did not apply to insurance premiums.

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

Attention! Since 2017, if the daily allowance for a business trip is more than 700 rubles (in Russia) or 2,500 rubles (foreign business trips), then the accountant must calculate not only personal income tax, but also insurance payments for pension, medical and social insurance from the excess of these amounts.

Only insurance premiums for injuries are not subject to excess daily allowance. The old rules apply here.

Daily allowance for business trips in Russia

The New Year did not bring the abolition of daily allowance expected by many employers. Currently, employee travel must be accompanied by payment. In addition, these amounts must be paid for one-day trips, as well as when the employee performs labor functions, if he has a traveling nature of work.

Amount of daily allowance – norms for Russia

The company administration, as before, determines the amount of daily allowance independently, assigning it to, or another company. There are no upper limits limiting these sizes.

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

One day business trip

Since the previously effective Resolution was canceled, and the new norms do not establish a minimum duration of a business trip, a one-day trip is also recognized as such. The Labor Code of the Russian Federation establishes what should be accompanied by the payment of daily allowances.

Their size is also determined by the company’s local regulations, and a standard of 700 rubles applies for personal income tax and insurance contributions.

When traveling

The traveling nature of the employees' work must be accompanied by payment of compensation for additional expenses incurred by the employee, that is, daily allowance.

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

The company's regulations determine the amount of daily allowance due to the employee in this case. At the same time, the limit of 700 rubles should also be taken into account here.

Daily allowance for business trips abroad

An employee’s business trip can be carried out outside the country, and during this, he must also be given a daily allowance.

Payment standards for trains abroad

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

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

Attention! For personal income tax purposes and the calculation of insurance premiums, the standard is 2,500 rubles. In excess of this, amounts issued will be subject to taxes.

In what currency should I pay?

When deciding in what currency, daily allowances should be issued for business trips abroad, you should take into account the days when the employee will be in his home country, and the days when he will be traveling abroad.

The law establishes that for days spent on the territory of one’s own state, an employee receives daily allowance in rubles, and for days spent on a business trip abroad in the currency of the country where he is sent. It must be taken into account that on the day of departure from the country, daily allowances are calculated in foreign currency, and on the day of arrival - in rubles.

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

Payment procedure

Payment of daily allowances can be made either directly in foreign currency or in rubles in the equivalent of the applicable currency. This issue is resolved by the company management 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 take into account the exchange rate difference

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

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

The organization may not issue the employee a daily allowance in foreign currency, but may give instructions to make the exchange independently upon arrival in the country of destination. The supporting document in this case is an exchange certificate from the bank, which indicates the exchange rate and the amount of the purchased currency. But expenses 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 part of the CIS, a stamp is not placed in the passport. Therefore, the date of border crossing in this case is determined by travel tickets, based on the date and time of arrival in the destination country.

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 for a business trip in the CIS are paid according to the norm for a foreign trip. The days on which the vehicle arrived at its destination in Russia are considered the days of return, and daily allowances for them are paid according to the norms for trips within the country.

What if an employee gets sick on a business trip?

If an employee gets sick 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.

Sick pay is made on the basis of a certificate of incapacity for work. It is allowed to open it at the place of 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 illness the company fully pays the cost of renting premises. But there is an exception - housing is not subject to payment for days spent in a medical institution as an inpatient.

A separate problem is paying sick leave if an employee gets sick on a foreign business trip. Foreign sick leave 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 have it certified by the consulate of the country where the original was issued.

Based on the translation provided, the doctor must 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 an employee goes 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, although it does not establish exactly how this should be formalized. As a result, two methods can be used.

First way- two different business trips. The employer must issue a full package of documents for a new trip - 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 of a business trip, including days on the road. The day on which both trips overlap is subject to double payment - since it is the final day of the previous trip and the first day of the next one. However, in this case, a dispute will likely arise with the tax authorities due to excess payments.

Second way- trip consolidation. If it is immediately known that the employee will have to visit several places at once, then a full package of documents is drawn up for the business trip. All information is entered into it, destinations and goals are indicated separated by commas, and the total duration is indicated.

Attention! However, the law does not limit the duration of the trip, leaving it at the discretion of the company. Daily allowances are calculated and paid immediately for the entire duration of the trip. If during a business trip you will visit two or more countries, the trip is divided into segments, and the daily allowance for each is calculated based on the established standards for that country.

How to report a trip

Since 2015, the law has allowed not to register. In this case, to confirm the total duration of the trip, you need to use travel tickets, boarding passes, hotel bills and other documents.

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

Since 2016, it is allowed to use personal vehicles when traveling to and from a business trip. In this case, fuel receipts and a memo addressed to the manager 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 forms provided by the employee.

But the employee is not obliged to provide documents that would confirm the expenditure of daily allowances, and in general the very fact that they were used. By law, the employer must make this payment, but what the employee spends it on is his own business.

Are days off paid?

While on a business trip, some of the 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 business trip site on these days, then such days are considered as rest days. However, the law obliges to pay daily allowance for them, as well as compensation for other expenses (for example, for a hotel).

Payment for a day off must be made if:

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

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

Attention! Local acts of the company, a collective or labor agreement may establish other payment standards, but they cannot be less than those established by the Labor Code of the Russian Federation.

The employee returned after 24.00

According to the regulation on business trips No. 749, the days of travel abroad must be divided into intervals in order to correctly calculate the daily allowance.

Wherein:

• The day of departure from the country must be included while abroad;
• The day of arrival in the country must be included in the period of stay in Russia.

The exact date is determined according to the stamp affixed at passport control.

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

If the plane arrives before 24:00, but customs control takes place after 24:00, the date of border crossing will be considered the next day (at the airport, the customs zone is considered the border). Thus, for the day of arrival, daily allowances are paid as per the norm for a foreign trip, and for the day of crossing the border - as per the norm for a trip within Russia.

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

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

Taxation of daily allowances

For tax accounting purposes, the following daily allowance amounts are established:

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

Daily allowances 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 greater, then tax must be charged on the excess amount. This is done on the final 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 reports and 6-NDFL.

Since 2017, with the transfer of rights to manage contributions to the Federal Tax Service, excess daily allowance amounts must also be subject to contributions to all funds, except for deductions for injuries. Contributions must be calculated based on the results of the month when the advance report was approved, by including the excess amounts in the general base.

Attention! There is no need to apply daily allowance rates when calculating income tax in 2017. The company takes them into account in the amounts established by the company’s local regulations and includes 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.

The responsibilities of people working at an enterprise depend on their profession and the scope of the organization. But in any production there are issues that cannot be solved at a permanent place of 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 the financial condition of the organization. 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, in some enterprises, in order to avoid making unnecessary calculations, they leave the standards required by law. The daily allowance amount did not change in 2017 due to inflation.

There are also one-day business trips. Minimum travel period 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 whose employment contracts stipulate that travel is part of their professional obligations 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 mandatory accounting of these expense items in the 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 of 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.

Starting this year, amendments to the taxation procedure for daily allowances came into force. Changes and latest news about daily allowances in 2017, the amount of travel expenses, the nuances of withholding personal income tax and calculating contributions from them - this is in the article.

Daily allowance in 2017: changes, latest news

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

In addition to compensation for accommodation and travel expenses for each day of a business trip, an employee is entitled to a daily allowance calculated to cover expenses during a business trip.

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

However, from January 1, 2017, Article 422 of the Tax Code of the Russian Federation was supplemented with paragraph 2, from which it follows that daily allowances are now exempt from insurance contributions in the same amount as when calculating personal income tax. This change in daily allowance in 2017 was introduced by Federal Law dated July 3, 2016 No. 243-FZ.

Now a standard has been established within which daily allowances are not subject to insurance contributions:

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

Previously, per diems were exempt from contributions in any amount that the company established in its regulations. Now there will be additional payments: travel expenses of organizations in 2017 will increase due to the need to charge insurance premiums for excess amounts.

Daily allowance in 2017: travel expenses

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

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

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

• daily allowance in Russia (2017) - 700 rubles.
• daily allowance for trips abroad - 2500 rubles.

If, for example, a company sets a daily allowance in the amount of 1,200 rubles in Russia, then from 500 rubles it will have to be withheld and transferred tax and contributions. Read more about this further.

Payment of daily allowances in 2017

The accounting department issues daily allowances from the cash register or transfers them to the employee’s bank account the day before the start of the business trip. Personal income tax on daily allowances in excess of the norm in 2017 is not withheld on the day of payment; the tax can be withheld when paying wages for the month, when the advance report has already been approved.

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

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

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

Daily allowances in 2017: accounting certificate

Accounting certificate for calculating daily allowance in 2017 (sample)

Read on this topic:

Daily allowances in excess of the norm: taxation in 2017

Personal income tax on daily allowances in excess of the norm

Amounts of daily allowance exceeding 700 rubles per day are subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation, letters of the Federal Tax Service dated March 15, 2016 No. OA-4-17/, Ministry of Finance dated January 21, 2016 No. 03-04-06/2002).

The tax must be calculated on the last day of the month in which the manager approved the advance report (subclause 6, clause 1, article 223 of the Tax Code of the Russian Federation). And withhold - from the next cash payment. For example, from salary.

Per diem in the amount of 2,500 rubles for each day of a business trip abroad is exempt from personal income tax. Taxes must be withheld from payments over the limit.

The amount of daily allowance for calculating personal income tax must be determined only once - on the date of issue of money, if the daily allowance is expressed in foreign currency, and the company issues it in rubles. There is no need to recalculate daily allowances at the Central Bank rate on the last day of the month (letter of the Ministry of Finance dated 02/09/2016 No. 03-04-06/6531).

The date of receipt of income in the form of daily allowance is considered to be the last day of the month in which the company approved the advance report (subclause 6, clause 1, article 223 of the Tax Code of the Russian Federation). According to the exchange rate for this date, it is necessary to recalculate the daily allowances issued in foreign currency. If daily expenses for trips abroad exceed the limit, then the difference is subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation).

How to determine income if in the regulations on business trips the company recorded the amount of daily allowance in foreign currency, but issues money in rubles? Is it necessary to recalculate daily allowances at the rate of the Central Bank of the Russian Federation on the last day of the month? In its letter, the Ministry of Finance concluded that there is no need to recalculate anything. The employee initially received money in rubles, and it is from this amount that the company will determine whether the employee has taxable income.

The employee was sent on a business trip from February 6 to 10, 2017 in Ivanovo. The regulations on business trips establish a daily allowance of 1,700 rubles. for trips around Russia. Number of business trip days - 5. Travel allowance - 8,500 rubles. (1700 x 5).

The amount not subject to personal income tax is 3,500 rubles. (700 x 5).

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

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

Daily allowances in 2017 in income tax expenses

The employer must reimburse the posted employee for travel expenses, rental housing, daily allowance and other expenses (Article 168 of the Tax Code of the Russian Federation). All these expenses, including daily allowances, are taken into account on the basis of the approved advance report (letter of the Ministry of Finance of Russia dated December 11, 2015 No. 03-03-06/2/72711).

Write off the daily allowance as expenses in the same amount in which you paid it to the employee. If the company issued money before the trip, expenses expressed in foreign currency are determined at the rate of the Central Bank of the Russian Federation on the date of issuance of the advance (clause 10 of Article 272 of the Tax Code of the Russian Federation). There is no need to recalculate daily allowances at the Central Bank exchange rate on the date of approval of the advance report.

Insurance premiums from daily allowances above the norm

From January 1, 2017, daily allowances in excess of the limit are subject to not only personal income tax, but also insurance contributions (clause 2 of article 422 of the Tax Code of the Russian Federation). This change does not apply to contributions for injuries - no changes were made to the law on accident insurance (Clause 2, Article 20.2 of Federal Law No. 125-FZ of July 24, 1998, as amended on January 1, 2017).

For example, if the daily allowance is 1,750 rubles, for the difference of 1,050 rubles (1,750 - 700) it is necessary to charge insurance contributions to the Pension Fund (22%), medical contributions (8%), withhold personal income tax of 13% from the employee 136 rubles (1,050 x 13%) . And there is no need to pay contributions for injuries. However, in this situation there is a difference between the base for insurance premiums and the injury rate.

If a company seeks to equalize the bases for calculating contributions and avoid accounting differences, it is worth setting limits of 700 rubles in Russia and 2,500 for foreign business trips, regulated by the Tax Code of the Russian Federation.

Daily allowances for one-day business trips in 2017

For a one-day trip, the employee is not entitled to daily allowance (clause 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

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

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

If the company has extended the business trip to two days, then you must pay per diem for both days.

If an employee returns from a business trip on a weekend or holiday, then work on holidays is paid double. The amount must be calculated from the employee’s salary, and not from average earnings (letter of the Ministry of Labor of Russia dated September 5, 2013 No. 14-2/3044898-4415).

The company sent the employee on a one-day business trip on December 30, 2016. The employee stayed until December 31st. The billing period is from 12/01/15 to 11/30/16. The number of working days in the billing period is 247. The employee’s income during this time is 400 thousand rubles. Monthly salary - 30 thousand rubles.

Daily allowances in the regulations on business trips in 2017

Since 2017, the Tax Code of the Russian Federation has established a limit on daily allowances, which are exempt from insurance contributions; it has become unprofitable to pay daily allowances in excess of the norm. If a company wants to reduce the daily allowance, it needs to update the business travel regulations. To do this, changes must be made by order of the manager. See below for a sample order.

Employees do not need to be informed about the reduction in travel allowances two months in advance. After all, working conditions do not change.

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

Sample order to amend the regulations on business trips

Limited Liability Company "Company"

INN/KPP 7701025478/ 770101001

127138, Moscow, st. Basmannaya, 25

on amendments to the regulations on business trips

1. Make the following changes to the Regulations on Business Travel of LLC “Company”, approved by Order No. 20 dated January 20, 2015:

Clause 5.3 should be stated as follows:

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

5.3.2 For each day of a business trip in Russia, the company pays daily allowances:

— general director and heads of departments — 1800 rubles;

— other employees — 700 rubles.

5.3.3. For each day you are on a business trip abroad, the company pays the following daily allowances:

— general director and heads of departments — 4,000 rubles;

- other employees - 2500 rubles.

5.3.4. When traveling on business to an area from where the employee has the opportunity to return daily to his place of permanent residence, daily allowances are not paid.

2. Head of the HR department Sergeeva S.S. familiarize all employees of LLC "Company" with this order.

3. Chief Accountant of LLC "Company" Serova A.V. accept this order for execution.

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

General Director Astakhov I.I. Astakhov

Chief accountant Serova A.V. Serova

Head of HR Department Sergeeva S.S. Sergeeva