Daily size with long-standing. Minimum and maximum daily sizes on business trips
We will tell, in what size should be paid for daily exchangers in 2018, whether they are normalized in order to calculate income tax, personal income tax and contributions.
Who sets the size of the daily
Daily size with long-standing in 2018 The employer has the right to establish independently, consolidating the amounts in the collective agreement or in a local regulatory act (Article 168 of the Labor Code of the Russian Federation). For these purposes, the company can take advantage of the daily daily exchangers established by the Government of the Russian Federation for budget organizations (). Daily size for some countries we led to the table.
Table. Daily size with long-standing in 2018
You can see the order of the order for the establishment of the size of the daily daily business trips below below.
Daily calculation is made as follows:
- when sending a border crossing for the day of crossing the border crossing, the daily exchange rates are paid according to the norms for long-standing (depending on the country, where the employee arrived);
- upon returning from a foreign trip for the day of intersection of the border, the daily rate is paid according to Russian standards;
- if during a business trip, the employee attends several countries, it is necessary to take the norms of the state where the employee was at the end of the day.
Attention: if the employee is sent to a day trip abroad,the daily daily days of one-day business trips are 50% of the total amount set by local documents of the company ().
Example. The employee flew out of St. Petersburg to Tallinn on September 10 at 9.52, at 13.25 - from Tallinn to Berlin, from Berlin in Zurich at 20.51. In this situation, the daily pays for the norms established for business trips to Switzerland. On the day of returning from a business trip, the daily daily course in the Russian Federation is charged.
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What are the rates of daily days when traveling in 2018
When calculating the income tax and contributions to trauma, it is not necessary to normalize the daily daily exchangers in 2018. Norms and accounting depends on what size is provided for by internal documents: a collective agreement, the regulations on travel, etc. Only necessary to consider that if the daily diurnal currency is issued in foreign currency, it is necessary to translate this amount in the official exchange rate The Central Bank at the date of issue of daily (paragraph 10 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).
But when calculating the NDFL daily rate is subject to normalization. When logging in NDFLs, the amount of daily daily, not exceeding 2500 rubles is not subject. per day (paragraph 3 of Art. 217 of the Tax Code of the Russian Federation). This means that if the company pays daily in the amount of 2600 rubles, 100 rubles. Among them are subject to NDFL.
A similar rule is also valid for pension contributions, medical contributions and contributions in case of illness and maternity. Read more about how to charge contributions from the daily in the article.
Example.The company has set the size of the daily for long-standing - 2700 rubles. The employee was on a business trip - 4 days. Amount to pay 10 800 rubles. (2700 rub. X 4 days).
The base for inclusion of personal income tax and insurance premiums (except for injuries) 800 rubles. .
The costs associated with foreign business trips have their own characteristics compared to business trips within the country. These features are primarily due to the fact that foreign exchange demands require additional costs (registration of passport, visas, mandatory medical insurance, consular fees). In addition, many expenses are carried out in currency, and therefore coursework arises in accounting and tax accounting. In this article, we will tell you how to correctly calculate the daily diurnal when weaning, as well as to take into account the exchange differences, if the advance is issued to an employee in foreign currency (in rubles).
Regulations on the features of the directions of workers in office business trips
Rules for the direction of employees of companies in official business trips to the territory of both the Russian Federation and foreign states are fixed in Regulations on the features of the directions of workers in office business trips (Further - Position).According to this document, employees are sent on business trips on the basis of a decision of the employer for a certain period for the execution of an official order outside the place of permanent work ( § 3.). At the same time, the timeline is set by the employer, taking into account the volume, complexity and other features of the official order ( § 4.).
By virtue of p. 11 positions Commanded employees are reimbursed:
- expenses for travel and hiring residential premises;
- additional costs associated with accommodation outside the permanent residence (daily);
- other expenses made by the employee with the permission of the head of the organization.
- expenses for registration of foreign passport, visas and other field documents;
- mandatory consular and airfield fees;
- fees for the right entry or transit of road transport;
- expenses for issuing mandatory medical insurance;
- other mandatory payments and fees.
The procedure and size of compensation of expenses related to business trips, for commercial organizations are determined by a collective agreement or a local regulatory act (in accordance with the provisions art. 168 TC RF).
note
The actual stay of the employee at the site of the community is determined by travel documents submitted by this employee upon returning from the office business trip.
In the event of the passage of the employee to the place of community and (or) back to the place of work on personal transport (passenger car, motorcycle), the actual stay at the site of the community is indicated in the service note, which is submitted by this employee upon returning from a service business trip to the employer simultaneously with the acquittal documents, confirming the use of this vehicle for travel to the community location and back (travel sheet, accounts, receipts, cash checks, etc.) ( paragraph 7).
Note that before 01/08/2015 (changes made in this date Position ) In cases of community of workers in the CIS member states, with which intergovernmental agreements are concluded, on the basis of which in the documents for entry and leaving the border authorities, there are no marks on the intersection of the state border, a travel certificate was necessary. From 01/08/2015 This requirement is canceled.
Add: The direction of the employee on a business trip to countries that are not related to the specified States, and before this date was carried out by order of the employer without registration of a travel certificate.
In accordance with S. art. 26 provisions An employee upon returning from a business trip is obliged to submit an advanced report on the advanced report on three working days and to make a final settlement on a cash advances issued to him before leaving for trading costs. For an advance report, documents on the hiring of residential premises are attached, the actual costs of travel (including payment for services for the design of travel documents and providing bedding in trains) and other expenses related to a business trip. Until 08.01.2015 This rate also provided also the need to compile a report on the work done on a business trip.
Daily duties during long-term
The rules for calculating the daily diurnal during a foreign business trip are given in p. 17., 18 and 20 provisions.According to these standards, during the expense of the employee sent to a business trip outside the territory of the Russian Federation, daily daily payments are paid:
- under the passage through the territory of the Russian Federation - in the manner and sizes, which are provided for travel within the territory of the Russian Federation;
- when traveling through the territory of a foreign state - in the manner and sizes, which are established for business trips on the territory of foreign countries.
- in foreign currency - when following an employee from the territory of the Russian Federation;
- in rubles - when following in the territory of the Russian Federation.
In the direction of the employee on a business trip on the territory of two or more foreign countries, the daily border crossing day between states is paid in foreign currency on the standards established for the state in which the employee is sent.
If an employee went on a business trip to the territory of a foreign state and returned on the same day, the daily futsal in foreign currency is paid in the amount of 50% of the cost of the cost of paying daily, determined by the collective agreement or local regulatory act for business trips on the territory of foreign countries.
So, in a collective agreement or other local regulatory act, you can establish any size of daily diurnal, as well as differentiate this size depending on the country in which the employee is served.
In the case of a forced delay in the path of daily during the delay, the decision of the organization's leader in the presentation of documents confirming the fact of such a delay ( p. 19).
Example 1.
Deputy Director Kozyrev S. N. (Moscow) sent to a foreign business trip. At first he had to visit Austria, then Hungary and return to Moscow.
According to the collective agreement, the daily in the organization is established for business trips in Russia - 700 rubles; For business trips to Austria and Hungary - 120 euros and 80 euros, respectively.
March 27, 2015 at 23.20 Kozyrev S. N. flew to Austria and arrived there on March 28. Crossing the border of the Russian Federation on March 27 is confirmed by a marking in a foreign passport.
The size of the daily, which are subject to paying this employee will be:
- for March 27 (the day of intersection of the state border of the Russian Federation, when following an employee from the territory of the Russian Federation) - 120 euros;
- for March 28 (stay in Austria) - 120 euros;
- for March 29 (day of arrival in Hungary) - 80 euros;
- for March 30 (stay in Hungary) - 80 euros;
- for March 31 (day of arrival in Russia) - 700 rubles.
If an advance is issued in currency
According to p. 10 positions An employee in the direction of him on a business trip issued a cash advance to pay for expenses on passage and hiring residential premises and additional costs associated with accommodation outside of permanent residence (daily). At the same time, the issuance of an advance can be carried out in cash in cash in rubles and in currency.By virtue of § 16.Regulationspayment and (or) reimbursement of employee expenses in foreign currency related to a business trip outside the territory of the Russian Federation, including the payment of an advance in foreign currency, as well as the repayment of the unspent advance payment in foreign currency issued to the employee in connection with the business trip is carried out in accordance with Federal Law No. 173-FZ. .
IN paragraph 1 of Art. ninethis law, on the one hand, is registered with the general rule on the ban on currency transactions between residents, and on the other, there are exceptions to this rule. In particular, it is allowed to produce in the currency of transactions when paying and (or) compensation for the expenditures of an individual associated with a service business trip beyond the territory of the Russian Federation, as well as the operations in the repayment of an unspent advance payment issued in connection with a service business trip ( pP. 9 p. 1called article).
As follows § 2.1 instructions of the Central Bank of the Russian Federation № 2054-U. , Issuance to the legal entity of cash foreign currency is carried out from its bank currency account on the basis of a letter for obtaining it.
When performing operations in foreign currency in accounting, they are reflected in the currency of payments and in rubles ( § 4., 20 PBU 3/2006 "Accounting for assets and liabilities whose cost is expressed in foreign currency" ). Recalculation of foreign currency at the office of the organization is made at the rate of the Central Bank of the Russian Federation acting at the date of operation ( section 5 - 7 PBU 3/2006).
It happens that the receipt of money in the cash register of the organization with a currency account and issuing them from the cashier as an advance of the commaed employee occur in different days. At the same time, the course of foreign currency in relation to the ruble changes. In this case, exchange differences arise. These differences also occur when returning part of the unspent deposit amount in foreign currency, if the rate for the return date is different from the course at the date of the advance payment.
In accounting, exchange differences are reflected in other revenues ( p. 7 PBU 9/99 "Organizations Revenues" ) or other expenses ( p. 11 PBU 10/99 "organization expenses" ), in tax accounting - in the composition of non-dealer income ( p. 11 art. 250., pP. 7 p. 4 art. 271 NK RF) or non-engine expenses ( pP. 5 p. 1 Art. 265., pP. 6 p. 7 Art. 272 NK RF).
What date is the course of foreign currency to the ruble for the purpose of making expenses in accounting and tax accounting?
According to p. 3 PBU 3/2006the date of the operation in foreign currency is the day of the emergence of the organization of law in accordance with the legislation of the Russian Federation or the Agreement, to account for accounting assets and liabilities that are the result of this operation.
For the expenses of the organization in foreign currency associated with official business trips outside the territory of the Russian Federation, such a date will be the day of the approval of the advance report (annex to PBU 3/2006).
Expenses expressed in foreign currency for tax purposes are recalculated in rubles at the official rate established by the Central Bank of the Russian Federation at the date of their recognition ( p. 10 art. 272 NK RF). For business spending, this is the date of approval of the advance report ( pP. 5 p. 7 tbsp. 272 NK RF).
Thus, when recognizing in expenditures of foreign exchange costs in foreign currency differences between accounting and tax accounting does not arise.
Example 2.
On January 27, 2015, an amount of 1,000 euros was removed from the currency account. On the same day, the money was issued to the employee under the report.
The employee returned from a business trip on January 31, and on February 2 submitted an advance report in the amount of 990 euros and passed the unspent currency in the amount of 10 euros.
The course of the euro to the ruble, established by the Central Bank of the Russian Federation, amounted to:
01/27/2015 - 73,5633 rubles / euro;
02.02.2015 - 78,1105 rubles / euro.
| Contents of operation | Debit | Credit | Amount, rub. |
| 27.01.2015 | |||
| Received in the bank currency funds for issuing under the report | 50-B * | 52 | 73 563,3 |
| Currency was issued by a commaed employee under the report (1 000 euro x 73,5633 rubles / euro) | 71 | 50-1 | 73 563,3 |
| 02.02.2015 | |||
| Reflects the amount of travel expenses (990 euro x 78,1105 rubles / euro) | 26 | 71 | 77 329,4 |
| Returning to the cashier is unspent advance payment by an accountable person (10 euro x 78,1105 rubles / euro) | 50-1 | 71 | 781,1 |
| Reflects a positive exchange rate of currency recalculation (1 000 euro x (78,1105 - 73,5633) rub. / Euro) | 71 | 91-1 | 4 547,2 |
By account 50 "Cashier" there is a subaccount "Cashier in Currency". At the same time, the analytics is conducted for each currency used.
The organization's tax accounting will reflect:
- other expenses related to production and implementation - 77 329.4 rubles;
- nhernalization revenues - 4,547.2 rubles.
If the advance is issued in rubles
In situations where the organization has no currency account, it can issue an employee departing on a business trip, ruble advance. An employee independently acquires a currency in the relevant subdivision of the Bank (exchange office), the cashier of which is obliged to issue a document to this person, confirming the operation with foreign currency cash and checks.In this case, all operations for converting currency funds conducted through exchange offices (relevant divisions of banks) should be considered only as the operations of individuals. When buying a cash currency (this fact must be documented) Commanded employee Istrate a specific number of rubles for the purchase of a specific number of currency on behalf of an individual. Then, in the territory of a foreign state, he spent some amount of currency at housing, telephone conversations and other expenses in the interests of the organization, which will be confirmed by primary spending documents.
In this regard, the question arises: at what exchange rate in accounting and tax accounting should reflect the expenses of the employee produced by him in a foreign business trip:
- at the date of approval of the advance report;
- at the date of payment of accountable sums;
- at the date of exchange of employees received rubles for foreign currency?
Their essence comes down to the following: the organization's expenses should be determined based on the employee's spent by the employee according to the primary documents of the currency exchange rate, which is determined on the certificate of the purchase of the specified person in foreign currency. In this case pP. 5 p. 7 tbsp. 272 NK RF The date of completion of travel expenses is recognized as the date of approval of the advance report.
Thus, according to officials, the organization will compensate for the employee amount actual Costs, that is, the amount in the course specified in the documents confirming the purchase of currency, taking into account the sale of an unspent residue in the currency (we believe that this amount should be reflected for accounting purposes). And for the purpose of calculating the income tax, currency recalculation in rubles will be made at the rate operating at the date approval of the advance report.
Example 3.
The organization sent its employee to a foreign business trip from January 27 to January 31, 2015.
On the same day, he acquired 1,000 euros in the exchange rate at the rate of 75 rubles / euro.
On a business trip, the employee spent 990 euros, which is confirmed by the relevant documents.
Upon returning from a business trip, he exchanged the balance of an advance of 10 euros in the exchange rate at the rate of 80 rubles / euro.
Buying and selling foreign currency confirmed by the Bank's certificate.
On February 2, the employee presented an advance report in the amount of 990 euros (which was approved on the same day), the residue in rubles returned to the cashier.
The course of the Central Bank of the Russian Federation at 02.02.2015 corresponds to 78,1105 rubles / euro.
Commanded employee spent on the purchase of currency 75,000 rubles. (1 000 euro x 75 rubles / euro), received from the sale of the balance of an advance of 800 rubles. (10 euro x 80 rubles / euro).
Total worker actually spent in rubles 74 200 rubles. (75,000 - 800). In accounting, this amount is reflected in the cost of expenses.
The employee should return to the organization's cashier 1,800 rubles. (76,000 - 74 200).
For the purpose of calculating income tax, travel expenses will be calculated at the rate operating at the date of approval of the advance report, and will amount to 77,329.4 rubles. (990 euro x 78,1105 rubles / euro).
The constant difference is 3,129.4 rubles. (77 329.4 - 74 200). A permanent tax asset (PNA) will be 625.88 rubles. (3 129.4 rubles. X 20%).
The following wiring will be made in the accounting accounting of the organization:
| Contents of operation | Debit | Credit | Amount, rub. |
| 27.01.2015 | |||
| 71 | 50 | 76 000 | |
| 02.02.2015 | |||
| 26 | 71 | 74 200 | |
| Returning to the cashier is unspent advance payment by an accountable person | 50 | 71 | 1 800 |
| Reflected PNA | 68 | 99 | 625,88 |
In the aforementioned letters of the Ministry of Finance ( № 03‑03‑06/1/193 ) and FTS ( № KE-4-3 / 4408) The situation is envisaged when a commoded employee cannot confirm the ruble conversion rate to foreign currency due to the lack of a primary exchange document. In this case, the amount of employee expenses to be reimbursed by the employer, associated with a business trip, will be determined by the amount in foreign currency on the primary costs of expenditures. Then according to pP. 5 p. 7 tbsp. 272 NK RF The amount of expenses in rubles, recognized in reducing the tax base for income tax, is established by the organization by recalculating the amount in foreign currency at the date of recognition of expenses, that is, approval of the advance report.
We believe, the Ministry of Finance meant that the amount of compensation to the employee will be recalculated at the official rate of the Central Bank of the Russian Federation at the date of approval of the report. This means that the differences between accounting and tax accounting will not arise.
Example 4.
We use the terms of the example 3. At the same time, the employee did not introduce the certificates for the purchase of currency and selling the balance of an advance.
The following wiring will be made in the accounting accounting of the organization:
| Contents of operation | Debit | Credit | Amount, rub. |
| 27.01.2015 | |||
| Issued to a commaned employee an advance in rubles | 71 | 50 | 76 000 |
| 02.02.2015 | |||
| Reflected travel expenses according to the advance report | 26 | 71 | 77 329,4 |
| Final calculation made with an accountable person (77 329.4 - 76 000) rub. | 71 | 50 | 1 329,4 |
As can be seen from the above example, the official rate of the Central Bank of the Russian Federation at the date of approval of the advance report higher than that course, according to which the currency was purchased in the exchange office. Therefore, an employee who did not provide a bank's certificate about the purchase (sale) currency will receive compensation in a larger size than he actually spent. So, in the situation of constant growth of the currency rate (which was observed in the country over the past few months), employees are more profitable to "lose" documents confirming the exchange rate of the currency, as well as as long as possible to pull the advance report.
Therefore, organizations should be vigilant in such a situation and do not forget one of the fundamental principles of recognition of expenses for tax purposes set out in art. 252 NK RF: Under documented expenses, the costs confirmed by documents issued in accordance with the legislation of the Russian Federation are understood. In this regard, we remind that according to art. 26 provisions An employee upon returning from a business trip is obliged to submit to the employer an advance report on the amount spent due to a business trip for three working days .
Approved by the Decree of the Government of the Russian Federation of October 13, 2008 No. 749.
The amendments were made by the Decree of the Government of the Russian Federation of 29.12.2014 No. 1595. For more details, see the article "The expenses for business trips must be justified and documented", No. 2, 2015.
Federal Law of 10.12.2003 No. 173-FZ "On Currency Regulation and Currency Control".
Note the Central Bank of the Russian Federation of August 14, 2008 No. 2054-in "On the procedure for maintaining cash transactions with foreign currency in authorized banks in the Russian Federation".
Approved by the Order of the Ministry of Finance of Russia dated November 27, 2006 No. 154n.
Approved by order of the Ministry of Finance of Russia from 06.05.1999 No. 32N.
Approved by the Order of the Ministry of Finance of Russia of 06.05.1999 No. 33N.
In such cases, the fact of buying a foreign currency by an individual in the organization of the organization is not reflected, because the conversion of currency in the exchange office is made on behalf of an individual.
Commanded are the additional costs of employees during working trips not taken into account in regular wages and subject to mandatory compensation. To avoid possible disagreements between the employer and the employee, this paperwork is regulated by the Legislative Labor Code of the Russian Federation. Along with other payments, the amount of travel must be recalculated annually in accordance with current prices. FROMduck Size of travel expenses 2017also undergo some changes in relation to the current year. About this, as well as about the methods of accrual and payments of relevant compensation, we will tell about this article.
Costs subject to compensation and their confirmation
So before talking,what will be travel expenses in 2017, it is worth understanding which expenses are subject to compensation, as well as how they are confirmed for the employer.
A business trip is a trip on behalf of the employer to solve the working issues outside the place of the main activity. At the same time, sometimes a trip is considered to be a ride around the city, if a personnel usually conducts working time in one place.
The exception is the so-called travel positions (driver, outbound coach, sales representative and so on). For them, the main payment of labor already contains the estimated trips costs. In all other cases, compensation is subject to personal needs - daily, as well as other spending, for example, transport and rental housing.
Daily
Traveling, relying on personal needs, can be spent at the discretion of the employee. They have a legally fixed size and do not require any documentary confirmation in the form of checks, acts, etc. For their accrual, the employee is enough to fill the appropriate official note within a certain period. In the calculation of the daily diurns, all days carried out on the trip: travel time, weekends, hospital and so on.
Despite the rise in prices, the disadvantage was decided not to increase the size of the daily. And this happens not the first year. Compensation rate of travel expenses 2017 when traveling in Russia is similar to this year - 700 rubles. However, in the case of displacements in its region, the employee rely compensate for possible costs in a smaller amount - about 300 rubles per day. M. iimnal expense of travel expenses in Russia in 2017legislatively not established, but left at the discretion of the employer.
Work trips abroad
Business trips can be different. Some workers are required to carry out working hours in different cities of our country, and some - to fulfill longer trips abroad. Fabric work journeys are associated with additional costs that are not present with internal. For this reasonpayment of travel expensesdepends on the distance of the working trip.
In the case of trips abroad, the size of the daily commanding is different from domestic Russians. Firstly, Noted difference in price. Secondly, In a long trip, the likelihood of unexpected spending above.Travel expenses abroad 2017also remained unchanged and amount to 2500 rubles. The payment of foreign days is carried out to provide the appropriate service notge, and are usually calculated by sealing in a passport.
Other costs subject to compensation
When traveling, it is often necessary to spend money on moving to the right place and accommodation there. Given the current prices, for many it is obvious that this kind of costs are much more than the amount allocated. And they belong to the spent, which the employee himself cannot affect. Therefore, they completely compensate for the employer.
This kind of costs must be confirmed. For example, when buying a ticket, you must attach the appropriate receipt to the service note. And when renting housing - Check. The list of such costs subject to compensation is usually taken into account in the employment contract. But usually employers are ready to pay only the most needed: transport to the destination and there, accommodation, sometimes communication, if necessary for specific work. In case of foreign trips, the cost of the necessary paperwork, such as visas or passports, is also paid.
However, some companies are willing to compensate much more, even nutrition costs upon presentation of relevant documents. But it is necessary to stipulate in advance.
Changes 2017.
The changes relating to daily commanders will affect workers only in part. This year, the president signed a decree entered into force on January 1, defining
Contributions will not be ascended by daily daily in Russia to 700 rubles and abroad up to 2500 rubles. Until that time, there was no such limit and travel any size taxes were not taxed.
Few earlier in the Duma considered the question of the complete abolition of daily ideas as such. This is most likely due to the general situation in the country. Daily travel taxes are not taxed and undergo accounting as spending. BUT Taxes are one of the main ways to fill the state treasury experiencing a noticeable budget deficit. So the fact that compensation for travel expenses was left, but restricted - already not bad.
A business trip - temporary departure of an employee to another city in order to fulfill the instructions of the leadership. It allows an employee to grow through the career ladder, gain experience and skills, improve the qualifications, study business negotiations and other possibilities.
But, in addition, it is formed to the budget of the employee who sent on a business trip to be compensated by the employer's forces.
According to the general standards of the Labor Code, there are certain limits for daily costswhich can be incurred during stay outside the workplace.
Determination of daily diopal in accordance with the legislation
The official decoding of the concept of "daily" is in the legislation. According to the provisions, the daily ideas are additional expenses of the employee for accommodation in another settlement.
That is, when an employee goes on a business trip, its wages remain in full, as well as the employer undertakes to compensate for the costs incurred during the departure process. In practice, the employee can count on the daily only if he spent on a business trip more than one day, that is, he had to look for the night out of the house.
The concept of "daily" includes several major costs:
- accommodation in another city, associated with the immediate hire of residential premises (rental apartments, rooms, hotels, hotel);
- food in catering establishments, purchase of food in the supermarket;
- travel by public transport - ship, train, bus, car, plane to destination, as well as movement within its limits and return to homeland;
- business lunch with partners, visits to events that are scheduled to improve the work of the company in which the employee works;
- other expenses related to the direct execution of labor obligations.
In practice, it often happened conformity regarding which expenses should be attributed to the daily rate, and what costs can be considered superfluous. If you take into account certain limits, this task can be solved quickly.
Daily cost reimbursement is carried out each employee who is sent abroad. Their return implies accounting of all time while the employee stays on a business trip. This includes not only working days from Monday to Friday, but also spent weekends, holidays, including days location, forced stops.
If we are talking about one-day departures outside the working territory, they are not compensated in Russia. However, within the framework of local regulations, the employer has the ability provide organization This process for such trips. After all, even if the employee leaves for a day, he carries certain expenses that are subject to mandatory return.
General procedure for reimbursement of expenses looks like that:
- when sending an employee on a business trip, the employer informs him about the limits;
- the employee goes on the trip and spends money in accordance with the limits;
- upon returning to the workplace, an employee provides proof of costs (travel tickets, checks);
- travel expenses per day are multiplied by the number of days carried out outside the permanent place of residence, and are paid together with the completed wage for this period.
In some enterprises, the procedures for reimbursement of expenses may be different, but the general essence remains the same.
Regulations
The total dimensions of daily payments associated with expenses for travel are regulated by the Labor Code, in particular, Article 168. According to these standards, when the employee is directed to the execution of the order, the employer committed to compensate additional expenses.
According to the legislation in force from January 1, 2016, employers, as before, undertake to pay these amounts. Their size is determined in self and subsequently enshrined in the corresponding local acts of the organization. For example, it may be a regulations on business trips.
Size in Russia and abroad
In practice, in accordance with Art. 217 NK RF, are assumed certain maximum dimensionswho do not intend to accrual the income tax of individuals.
- If we talk about expenses in Russia - limit 700 rubles.
- If an employee goes on a business trip to the abroad - 2500 rubles.
That is, if the employee went on a business trip from Moscow to Krasnoyarsk and spent 1000 rubles per day, then 300 rubles are subject to taxation. And if he went to Europe, he can spend 2500 rubles.
In case of costs of the amount of this limit, for example, 3000 rubles, the remaining part (500 rubles) is subject to the payment of tax.
According to the Decree of the Government of the Russian Federation №729, occurs regulation of accrual of all travel payments. This document also prescribed a fixed amount of charges for daily expenses for travel through the territory of Russia.
For 2018, the size of the average daily per diem for each employee is 100 rubles. This process is regulated by the Decree of the Government of the Russian Federation No. 812. This document has a special application regulating payments in accordance with the calculation for each country.
Standards for a day trip
According to the legislation, the minimum travel time not regulated. Sometimes a trip on behalf of the employer may be one-day. After arrival, the employee undertakes to report on the trip.
The employer reimburses it all costs, but these amounts (for example, on passage, food) must be coordinated in advance. The law, as already mentioned, states that mini-trip do not assume daily payments.
But here the case is already in the conscience of the employer: Leave an employee at all without money, even if it is legal, or independently establish limits. If the employer still plans to compensate for the employee some expenses, it may be a certain fixed amount.
How to calculate
Absolutely at each enterprise occurs establishment of daily expenses for business tripsAt the same time the cost of expenses is determined by local acts. If you take into account the calculation and design of these payments, there is some key features.
A business trip is temporary worker travel In another city, carried out on the basis of a written disposition given by the Director. In government ruling established general rules and ordersin which the employee is sent to a business trip.
As already noted, such directions as travel related to the place of execution of obligations, rental of residential premises, average earnings during official departure, additional accommodation costs allowed by the head.
In 2018, payment of travel expenses is carried out in daily accrualAccording to the requirements of the Tax Code of the Russian Federation.
What changes occurred in 2018
The main changes that touched this sphere were affected by the daily rate of insurance premiums. In the estimated base injury insurance premiums are not included. The amount of daily travel expenses in 2018 is not subject to charges in the amount of 700 rubles for the Russian Federation, and 2500 rubles, if the employee goes abroad. But if the organization set the size of daily 1000 rubles, then with 300 rubles. NDFL will be held.
The determination of the norm of travel expenses in 2018 was carried out exclusively for calculating the base, which is regulated by the Tax Code of the Russian Federation. It belongs to the insurance premium and income tax.
Legislative provisions not prohibited Establishing an individual daily size, which would be higher than the sum of the limit. In this case, with the amount of exceeding, tax and insurance fees are simply paid.
Additional information is presented in the video.
For most workers, a business trip is a great opportunity to combine pleasant with useful: permanent work (and earn), and after working day to get impressions of the new city or even another country. And all at the expense of the company. However, the employer commits employees not to inspect the sights, but to work, fulfilling the instructions of the leadership. A business trip can be considered any work outside the organization, if the nature of the employee's activity does not imply permanent connectors. That is, the departure of work affairs within its city, decorated properly - also a business trip. While the employee fulfills his official task, the employer saves the workplace for him, wages and guarantees payment of travel (Article 167 of the Labor Code of the Russian Federation).
What is included in travel expenses
The employer, sending an employee to work outside the Organization, is obliged to compensate for him related expenses:
- pay salary for the lack of in the workplace in connection with the departure (for all workers, according to the schedule of the main place of activity, days while the employee is on a business trip and on the road);
- pay the road to the place of stay and back (travel on all types of transport, with the exception of a taxi, commission for booking tickets, insurance premium for passenger insurance, bed linen);
- pay for a hotel or removable housing (the cost of the hotel room or renting apartments, nutrition and additional services, if they are included in the overall account for accommodation without making a separate line);
- list the daily (at the rate of each travel day and time on the way, the exception is one-day business trips or an employee's opportunity to return home every day);
- compensate additional expenses that are commoded incidentally with management (payment of participation in business events, translator services and other expenses).
Travel documents
Payment of travel expenses is made on the basis of a complete, correctly decorated set of documents. Before the employee's departure, the employer forms:
- officer task;
- order on the organization of the employee's travel program to fulfill the task of the manual;
- travel certificate with a record of employee departure time.
An employee who returned from the service trip is obliged to provide in accounting during a three-day period:
- travel certificate with marks on arrival / wage at the expense of a business trip and about the time of return to work;
- an advance report with a list of incurred costs and the amount due to the employee or deduction from its wages (if the entire advance payment is not consumed);
- documents confirming the costs (tickets for transportation, receipts, accounts), which are lined on the sheets of the A4 format and are attached to the advance report;
- a report on the execution of a business assignment on a business trip signed by direct bosses.
Calculation of travelers
When determining the amount of payments, the time of finding the employee is on a business trip. The day of the start of the trip is the day of departure from the location, including the time needed to get to the airport, station, stations (if they are located outside the settlement). Accordingly, the end of the end is a day in which the commaed arrived to the place of main work. Considering the duration of the trip, the number of days, which commander was supposed to work out during this time at a permanent workplace.
Labor legislation provides for the payment of travel on average earnings. Since the calculation of the average wage occurs, based on the actual wage for the previous 12 calendar months, it may turn out that the average earnings are significantly less than the current one, in this case, the employee loses in money. The employer has the right to compensate for the employee of this difference, based on the internal documents of the Organization and the Collective Agreement. Thus, the legislative employee guarantees the payment of a mandatory minimum in the amount of average earnings, and surcharges to the level of the current - in accordance with the local acts of the company. As a rule, employers pay the highest possible amount, since the deterioration of the financial state due to the travel is infringes in communion of the employee's right.
If everything is clear from working days, what to do with the weekends that are coming for a business trip? Here the order of payment is: if, being on a business trip, an employee on weekends and holidays is resting, the average earnings behind it is not saved. If the employee, in accordance with the order, has to go to work, then payment of travel on weekends is produced in two-time, based on the salary of the employee, or one once, but with the provision of ferut. Failure to pay for weekends if the employee is on the way to / from a business trip, on the basis of the fact that at that time he did not fulfill labor duties, unlawful. Time on the road is also paid at a double time rate for the actual hours spent on the passage.
As for the daily, their size employer determines its own local acts. Daily, exceeding the standard established by the Tax Code (700 rubles per day in Russia and 2500 rubles in foreign business trips), are subject to tax on income of individuals (for the amount of exceeding).
Documented travel and housing costs are compensated in full, with failure to provide documents for costs - reimbursed at a minimum or regulatory value. The employee also receives reimbursement of additional costs associated with the performance of official task: executive expenses, entrance tickets for events and others. Compensation of all these expenses is not an employee's income, so income tax is not paid. Food and personal expenses in transport and hotel, if they go separate accounts (not included in the fare and accommodation) are paid from the daily employee. The employer can voluntarily repay the employee such expenses, but then the NDFL will be held.
Reimbursement of travel expenses, with the exception of certain cases provided for by law, are not subject to ESN and pension deductions. The employer has the right to deduct from its taxable profit.
Log in
Features of the payment of travel abroad are associated with the calculation of the daily and expenses produced in the currency. The daily payment is made on the standards established by government decrees No. 93 of 08.02.2002 followed by amendments and No. 812 of December 26, 2005 (for budgetary organizations).
Before departing, an employee receives an advance payment calculated on a travelative estimate, in the form of a cash currency or by transferring to a plastic card, or in other ways, including rubles. From the moment of departure from Russia, the daily rate is charged on the norms of the country of arrival, at the entrance to the territory of Russia - in the same way, in reverse order. The day of change of the amount of daily diopal is determined by the border crossing stamp. If the commodited moves from one country to another, the daily day is calculated on the norms of each country separately. When the stamps in the passport are missing (as when traveling on Schengen countries), the border crossing confirms other documents, such as tickets.
Commercial organizations can determine their own daily sizes for foreign business trips, but they must be at least legally established norms. These norms are recorded in the internal provisions of the company.
Daily over 2,500 rubles per day are subject to income taxation, and taxes are not deducted from compensation for travel expenses. Travel and accommodation abroad are paid for actually incurred costs in accordance with the confirmation documents provided. Additionally, the employer reimburses the employee such expenses as:
- registration of passport and visa;
- insurance of traveling abroad;
- telephone calls;
- commissions for currency exchange and checking checks;
- luggage luggage no more than 30 kg;
- other consistent with the leadership costs.
The advance report is provided by the employee returned from abroad during the ten-day period. It includes:
- cost documents;
- copies of a foreign passport pages with customs marks;
- detailed business report.
The unencredited balance of the accountable currency is returned to the cashier of the enterprise or the advance payment of the advance by any convenient way is reimbursed by an employee.
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