How not to pay travel allowances. Basic provisions for payment of travel expenses. Accounting and postings

Expenses for employee travel are a significant part of the company's costs, affecting the results of the company as a whole. Therefore, it is extremely important to correctly prepare all the necessary supporting documents for a business trip, and it is equally important to take into account all expenses when paying for a business trip, correctly reflecting them on the relevant cost items. Let's find out how a business trip is paid in 2017.

Payment for travel allowances

Let's consider what expenses are classified as travel expenses. In paragraph 1 of Art. 264 of the Tax Code of the Russian Federation provides a list of costs recognized as expenses when calculating income tax (PIT). An employee sent on a business trip is paid:

Per diem, which is compensation for the inconvenience associated with living away from home, for each calendar day. The company sets the daily allowance amount independently and fixes it with internal local acts or a collective agreement. The law provides for maximum daily allowance rates that are not subject to personal income tax (Ab. 12, Clause 3, Article 217 of the Tax Code of the Russian Federation) - when traveling within the country they amount to 700 rubles, abroad – 2500 rubles. For example, if an enterprise has determined the daily allowance rate for the Russian Federation at 1200 rubles, then from a difference of 500 rubles. will have to withhold personal income tax;
Travel expenses in both directions, including by taxi, company or personal vehicle. The full cost of travel is taken into account, including carrier service fees, bed charges, etc.;
Living expenses, including renting an apartment at the place of business trip. Includes costs for renting housing, paying for hotels and additional services provided for in the price list;
Other costs taken into account by order of the employer. For example, the cost of issuing a voluntary health insurance policy for the duration of a business trip, using a rented car, taxi or Aeroexpress, VIP lounge services at airports and train stations, expenses for sending luggage, etc. If these expenses are confirmed by the relevant documents, they can be taken into account when calculating the TNP and simplified tax

How are travel expenses paid, and what documents are the basis for this?

With the ability not to issue the previously mandatory travel certificate and official assignment, the process of documenting a business trip has been significantly simplified. Today, sending an employee on a business trip requires only a written order from the company’s management. The order form can be developed within the company or use the standard T-9. This document specifies the purpose and timing of the trip, and indicates the necessary nuances, for example, if a business trip is planned using personal or official transport.

Payment of travel expenses in 2017 is made in two stages:

Before the trip, an advance is issued with a note in the advance report of the unified form 0504505, approved by order of the Ministry of Finance of the Russian Federation on March 30, 2015 No. 52n;
Upon arrival, the employee enters all expenses into the advance report, attaches supporting documents, and submits the document to the accounting department.

How are travel allowances paid: advance payment calculation

So, before sending an employee on a business trip, he needs to pay an advance. Its size consists of the approximate cost of travel, the cost of renting housing and the amount of daily allowance for business trips. The advance is issued in cash from the company's cash desk or transferred to the specialist's bank card. The company can pay expenses (for example, the cost of travel or a hotel room) by bank transfer. In this case, the amount of the advance will be reduced by the amount of costs already incurred.

Payment of travel expenses in advance, example:

Specialist of Gorki LLC (Tver) Roshchin R.T. sent on a business trip to Perm for 5 calendar days from August 14 to 18, 2017.

The company paid for railway travel in both directions by transfer from the current account and booked, but did not pay for, a hotel room for 3 days for 3,300 rubles. in a day. The company's collective agreement sets the amount of daily allowance - 700 rubles. in a day. The advance amount is:

of daily allowance 3500 rub. (700 x 5 days);

living expenses 9900 rub. (3300 x 3 days)

The total advance amount will be 13,400 rubles. The accountant makes an entry for this amount:

D/t 71 K/t 50.

Acceptance of travel expenses for accounting

Upon arrival from a business trip, the employee is obliged to report the expenses incurred and confirm them with documents within three days. The days of a business trip are confirmed by presenting travel documents. If a personal car was used, the employee must attach to the report a memo with documents confirming the costs - gas receipts, etc.

Housing rental expenses are confirmed by providing hotel receipts, apartment rental agreements, etc. Other expenses must also be provided with documentary evidence.

Let's consider an example based on the initial data of the previous one: how business trips are paid if the employee incurs expenses that exceed the advance received. A specialist from Gorki LLC returned from a business trip and submitted a completed advance report on August 21st. Costs incurred:

daily allowance in the amount of 3500 rubles;

hotel accommodation 9900 rub.;

receipt for baggage packing in the amount of 1000 rubles;

receipt for luggage transportation – 1900 rubles;

receipt for travel in a cargo taxi (due to the volume of luggage purchased for the needs of the enterprise) – 600 rubles.

Total business trip expenses amounted to 16,900 rubles. Sample of a completed advance report:

Based on this document, approved by the manager, business trip expenses are taken into account and the accountant fills in the following fields:

Business trip expenses are written off to the production account (D/t 20 K/t 71 in the amount of 16,900 rubles), and the overexpenditure is issued to the specialist from the cash desk in the amount of 3,500 rubles. (D/t 71 K/t 50). Thus, the payment for the business trip has been made, and the expenses have been taken into account.

Due to production needs, a decision was made to send one of the employees on a business trip. Since this is the first work trip in a long time, the HR specialist had a number of questions related to its organization and documentation in 2018. For example, when should you pay daily allowances when traveling on a business trip? We have prepared an answer to this question especially for our readers.

Travel expenses must be reimbursed

Any business trip involves expenses. Since an employee is sent on a business trip at the initiative of the organization, the expenses incurred by him must be reimbursed. In particular, you need to compensate for:

travel expenses;
housing rental costs;
daily allowance – additional expenses associated with living outside your permanent place of residence;
other expenses incurred on a business trip in agreement with the administration.

Daily allowance is a compensation payment to an employee related to staying outside his place of permanent residence. In general, it is logical to compensate the employee for the costs caused by living in an unusual place in the interests of the employer. For example, the cost of organizing meals and meeting other daily needs.

Let us remind you that daily allowances up to 700 rubles/day for business trips within the Russian Federation and 2500 rubles/day for business trips abroad are not subject to personal income tax and insurance contributions (paragraph 10, paragraph 3, article 217, paragraph 2, article 422 of the Tax Code of the Russian Federation).

Daily allowance is paid in advance

Thus, the answer to the question of paying per diem before or after a business trip has a clear answer. Money must be paid in advance.

Along with the payment of wages, enterprise employees often have questions about the procedure for reimbursement of travel expenses.

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Also, many citizens are interested in in what cases a business trip occurs without paying compensation.

Initially, it should be recalled that when calculating the required amounts, the employer must be guided by the provisions of the Labor Code.

As for other questions, for example, what should be the amount of daily payments in 2019, they will be discussed below.

What you need to know

The economic activities of most enterprises often involve sending employees on business trips. In this case, the employer is obliged to pay for the business trip.

The absent employee retains his job and average salary. Therefore, during this period the employee cannot be dismissed at the initiative of the employer.

An exception may be the liquidation of the enterprise. The basis for an employee to travel on a business trip is.

The duration of the trip is determined by the employer. The travel period also includes round trip travel time. During the business trip, the employer may replace the absent employee with another employee.

The trip also includes reimbursement of the following expenses:

Travel costs.
Payment of rent for residential premises.
Additional costs associated with living outside your permanent place of residence.

The standards for payment of travel allowances for accommodation are determined by the internal documents of the enterprise, for example,.

If an employee’s permanent work is of a traveling nature, then it does not fall under the definition of a business trip.

Separately, it is worth recalling that before making a final decision, the employer must find out whether the employee belongs to the category of citizens who are prohibited from being sent on a business trip.

This prohibition applies to:

pregnant women;
workers under 18 years of age;
employees with whom the .

The maximum period for a business trip within the Russian Federation is 40 calendar days. However, this does not include the duration of the journey.

If an employee is sent to perform installation or construction work, the period of travel can be increased to 1 year. The maximum period for a business trip abroad is not established by law.

Basic Concepts

Below we will discuss several basic concepts that are used in the article:

Business trip	A trip planned by the employer for an employee to perform a work assignment outside the main place of work. The duration of the business trip is determined by production needs and is displayed in the corresponding order
Service assignment	A document displaying the purpose of the business trip and the employee’s report on the work done
Travel certificate	A document confirming the time the employee spent on a business trip
Travel expenses	Costs that an enterprise reimburses to an employee for the period of his business trip (Article 168 of the Labor Code of the Russian Federation). This includes per diem, travel expenses or. Any additional ones must be agreed with the employer
Daily allowance	Additional expenses reimbursed by the organization during the employee’s stay on a business trip
Advance report	Document about the amount of money spent by the employee during the business trip

Business trip rules

Before sending an employee on a business trip, the employer must issue
corresponding order.

A unified sample document (Form No. T-9) has been approved.

The document must contain the following information:

Full name of the employee;
Personnel Number;
structural subdivision;
position held;
place of business trip;
duration of the trip;
purpose of the trip;
source of funding for the trip;
basis (job assignment);
position, signature and transcript of the signature of the head of the enterprise;
The employee is familiar with the order.

The above-mentioned regulatory document also developed a travel certificate and an official assignment (,).

However, it is not necessary to issue the mentioned certificate ().

The length of an employee's stay on a business trip can be determined based on travel documents. The responsibility for providing them lies with the employee.

If documents are missing due to the use of personal transport, then the period of stay on a business trip is displayed in.

Documents that confirm the use of your own car include:

Issued invoices.
Cash receipts.

In this case, the employee no longer needs to submit a report to the employer on the work done during a business trip.

Legal grounds

Labor relations are regulated by Labor legislation. The regulation on sending employees on business trips was approved by Government Resolution No. 749.

The procedure for reimbursement of travel expenses for citizens who work at commercial enterprises is established. The law does not provide for minimum or maximum compensation limits.

The amount of reimbursement of travel expenses for employees of budgetary organizations is determined.

The procedure for providing monetary allowances to military personnel was approved by Order of the Ministry of Defense on December 30, 2011 N 2700.

Taxation of income is carried out within the framework of the Tax Code. Accounting for business transactions is carried out in accordance with the requirements.

Unified forms of primary documentation were approved by State Statistics Committee Resolution No. 1. Samples of primary accounting documents are attached.

How to pay for daily travel expenses in 2019

The general procedure for calculating and paying daily expenses is determined by the Labor Code of the Russian Federation. However, when calculating the amount of compensation, it is necessary to take into account a number of factors that affect the amount and procedure for payment of travel expenses.

Therefore, the individual components of this indicator will be discussed below.

What exactly is the amount reimbursed for?

A business trip involves reimbursement of the following types of expenses:

travel expenses;
payment of housing rental costs;
additional expenses required for living outside permanent residence.

Payment of the amount

Payment of cash to an employee is carried out strictly on account. When issuing money, accounting entries are made as follows:

Dt 71 Kt 50

Issuance of money on account to a seconded employee

When issuing money, it is compiled. After returning from a business trip, the employee is required to report to the employer about the amounts spent.

The following documents are additionally attached to the advance report:

travel certificate;
receipts;
cash register receipts;
transport documentation.

The accountant is obliged to check the documents provided for the intended use of funds and the correctness of their preparation. approved by the director of the enterprise.

After approval of the report, accounting entries are drawn up as follows:

Dt 26 (20, 25, 44) Kt 76 (60)

Travel expenses written off

The employee must hand over the unused balance of the advance to the cash desk of the enterprise.

Application for payment (sample)

An application means an official request from an employee to the employer for an advance payment in connection with a business trip.

An employee can also file, for example, if he spent money in excess of the advance payment issued.

If the employer has no comments, then he publishes. If there is a dispute, the employee may request reimbursement of travel expenses.

If on weekends

Due to operational requirements, a business trip may fall on weekends. Consequently, the employee retains his average earnings for the entire period of the business trip.

Except in cases when the travel time to the destination falls on weekends or holidays
().

According to officials, in such circumstances, remuneration is made on the basis of.

In other words, the employee is entitled to double wages. A similar legal position is set out in.

Other payments are made in the usual manner. When taxing the profit of an enterprise, the employer can write off such payments as labor costs.

Formation of an order

The basis for an employee to travel on a business trip is the order of the employer (see the subheading “Registration rules...”).

Video: Do I have to pay insurance premiums for unconfirmed travel expenses?

The order is signed by the head of the enterprise and brought to the attention of the employee. As for the order to issue an advance or reimburse travel expenses, the document is drawn up in any form.

The order must contain the following information:

Employee's full name.
Date and place of business trip.
Basis for reimbursement of expenses.
Details of the person responsible for executing the order.

The order is also subject to registration in the personnel orders journal.

Taxation of travel allowances

The taxation procedure depends on the tax regime used by the business entity.

If the enterprise is located in and, then travel expenses should be included in the costs when determining the tax base.

Organizations using the general tax regime must reduce the amount of profit by the amount of expenses.

As for the withholding of personal income tax from daily allowances paid to an employee, this has been a controversial situation for a long time. However, the conflict was finally resolved.

Based on the explanations of the Supreme Judicial Authority, daily allowances issued within the limits established by the collective agreement are not subject to taxation ().

According to the law, the amount of daily payments is:

Business trip in Russia	700 rub.
Foreign business trip	2500 rub.

At the same time, the court drew the attention of the fiscal authority to the fact that the provisions of government resolution No. 729 do not apply in this case.

The court also emphasized that, based on the regulations, the object of taxation is the employee’s income.

Whereas, when receiving daily allowance, the employee does not have an economic benefit ().

On the contrary, the employee incurs certain expenses aimed at performing official duties.

Consequently, reimbursement of expenses cannot be qualified as income, and, therefore, is not subject to personal income tax.

If the amount of daily allowance paid exceeds the amount of compensation established by the collective agreement, then the difference in amounts falls under the definition of “Income” and is subject to income tax.

The only condition for exemption from paying mandatory contributions is the duration of the business trip, which must be at least two days ().

According to officials of the relevant Ministry, daily payments for one-day business trips are not provided for by law.

Because the employee can return home every day, which means he does not incur additional costs necessary for living outside of permanent residence.

FAQ

When paying for travel expenses, the following questions often arise:

Is it possible to make calculations in the 1C program?
What to do with military personnel.
Nuances of reimbursement in budgetary organizations.

When working in 1C

You can carry out business transactions using the 1C Salary and Personnel Management program.

The software product offers the following capabilities:

Payroll management.
Calculation of taxes and contributions.
Personalized accounting for the Pension Fund of the Russian Federation.
Regulated reporting.
Displaying calculation results in tax and accounting.

An accountant can also draw up all the necessary documents, for example, a settlement document “Payment based on average earnings” in the 1C program. Generated documents can be printed through the appropriate menu.

The nuances of payment to military personnel

Payment for official business trips of military personnel occurs in the same manner as established for employees of commercial organizations ().

If a serviceman returns from a business trip on the day of departure, he is not paid per diem.

Additional costs include:

insurance premiums;
registration of travel documents;
costs for bedding on the train.

Reimbursement of daily expenses is carried out in the amount of 300 rubles. for 1 day of business trip.

How to be in budgetary institutions

The amount of reimbursement of costs associated with the business trip of employees of budgetary organizations is determined by the regulatory documents of the constituent entities of the Russian Federation or legal acts of local self-government bodies (Article 168 of the Labor Code of the Russian Federation).

Based on government decree No. 729, seconded employees are entitled to the following payments.

round trip travel costs.

In the amount of documented costs, but not more than the cost of travel

If the employee does not have supporting documents, then he is reimbursed only the minimum travel cost

costs for payment of daily allowance – 100 rubles. for each day of a business trip;
housing rental expenses - in the amount of documented costs, but not more than 550 rubles. per day. If the employee does not have documents, then the amount of compensation is 12 rubles. per day.

It is very important to correctly and competently prepare all travel documents, and an even more important aspect is to take into account all the expenses that are allocated for the implementation of the business trip. Travel expenses are clearly defined by law in Article 264 of the Tax Code of the Russian Federation. Moreover, this list is not closed, so certain cost options that are not included in it can still be used in the relevant calculations.

An employee who is sent on a specific business trip receives certain payments from the company that are directly related to the achievement of set goals and objectives. Such payments include payment for funds spent on travel to the destination, accommodation, as well as daily allowances that are paid before the start of the business trip.

Note that in addition to providing such payments, the employee receives funds in the form of wages. In this case, the employee’s remuneration indicators are used (monthly averages), based on the number of days he spent on a business trip.

Labor legislation also establishes the concept of daily allowance, which is paid to an employee for certain needs that arise during a business trip. Such payments are made before the start of a business trip at the enterprise.

As we have already said, there is a certain list established by law, but it is not closed, therefore, other payments may also be included in the calculation in the future. Standard payments include:

Expenses that are directly associated with travel to the location of the business trip, as well as back. Note that this aspect can be clearly stipulated in a collective agreement or in other local documents of the enterprise. For example, such documents establish that travel is carried out at a budget fare or a business class fare. Based on such data, the method of travel to the destination is selected;
Renting residential premises. It is quite obvious that a person can spend quite a significant amount of time on a business trip, therefore, a unique need is established to provide funds that can provide the employee with normal living conditions. The issue of accommodation and the class of housing that an employee can rent is also determined by the internal documents of the enterprise;
Daily payments are provided to the employee until the start of the business trip. These payments include all other expenses that may arise during the business trip.

Of course, in order for accounting specialists to be able to correctly calculate all expenses and enter data into the reporting documentation, it is necessary to provide some kind of evidence of what expenses the employee incurred during the trip to the destination:

In accordance with the norms of the legislative framework, it is mandatory to take into account the full cost of the ticket, taking into account the use of bedding, various service fees, etc.;
These receipts are provided on paper, and a boarding pass or control coupon or ticket is also provided.

That is, in fact, you need to provide all the documents that you receive when paying for travel. If you used the bus, be sure to take a ticket that indicates the fare. If you used the train, also keep the used ticket with the date and price indicated. So, you can provide all the data that will help the accountant correctly calculate travel expenses.

Expenses for renting residential premises

As you understand, these expenses are also paid by the manager. Let’s say right away that at the moment, many enterprises allow their employees on business trips to use the option of renting apartments on a daily basis, but with the obligatory receipt of a payment receipt.

In fact, you will also have to collect documents on the basis of which in the future you will be able to provide data on the cost of hiring, number of days, total amount.

Please note that expenses related to service in restaurants and bars, room service, and expenses for the use of additional health facilities are not paid by the management of the enterprise. In this situation, the employee pays for the services received, if necessary, independently.

These payments are additional expenses that are incurred due to the fact that a person is forced to live away from home. The legislator determines the absence of restrictions on this amount, at the same time, these restrictions can be established by internal documents. Let's say that these payments must be provided for all days that a person is on a business trip, while the calculation also includes weekends, as well as those days on which the employee was on the road.

Please note that personal income tax is not deducted from daily allowances, but in this situation the legislator provides for certain restrictions that relate to the tax-free amount of payments provided. If an enterprise provides clearly established parameters for daily allowances, then no tax will be deducted from them. If the amount is higher than the established norm, then tax is deducted from the difference received.

In expenses, per diem will be determined by providing certain confirmations. For example, this is a production action - the employee performed a task assigned by the entrepreneur, as well as the duration of the employee’s stay outside his permanent place of residence.

A business trip is determined based on the following factors:

Availability of travel documents with specified dates, as well as documents that determine the rental of residential premises in a clearly established place (if the employee used personal or commercial transport and simply does not have tickets);

Service-type notes must also be drawn up, as well as other documents that form a clearly defined date of arrival, as well as the subsequent departure of the employee;

A mandatory element in determining travel payments in calculations is the provision of documents from the accounting department, which form a reflection of the fact that the employee has received funds allocated for the business trip. For example, a cash type order is provided;

Also, information on receipt of a visa, passport, invitations, similar documents defining the company’s invitation to attend a certain event, etc. can be used as confirmation of the existence of a business trip.

I would like to note that all travel expenses are certainly taken into account in the documents for tax on profits received (income minus expenses). Moreover, expenses should be taken into account in a general manner (as payment to an employee for fulfilling his professional obligations).

At the moment, regulatory authorities are not against compensation for expenses being supplemented with certain expenses, which are defined in the regulatory documents of the enterprise:

This may include payment for the services of certain lounges at the airport, as well as the cost of booking a room in advance, a fee for ordering tickets in advance;
This could be payment for renting a car for an employee who is on a business trip (a court ruling determined the possibility of such a rental exclusively for managers and management of the enterprise);
These may be additional costs that relate to the issue of transportation to the place of departure on a business trip, the airport and other places where the journey to the destination begins. At the same time, the cost of taxi services may be included in the expense, if in this case such services are justified from an economic position. For example, an early departure or an early train departure when it is not possible to use public transport. It must immediately be said that taxi services must be clearly confirmed by relevant documents, and a receipt must be provided in the form of a form, exclusively strict reporting;
If during a business trip there is a need to systematically make certain trips on public transport, then these services should also be taken into account in expenses. At the same time, it is very important that all receipts and tickets are saved and counted correctly. All data on the possibility of using public transport in the process of fulfilling established professional duties at the time of a business trip is clearly recorded in the internal documents of the enterprise;
Expenses may also include funds spent on paying for the services of a travel agency, for example, for organizing a trip abroad.

All types of expenses associated with travel to a designated place are included, for example, an employee provided two tickets (round trip) in the amount of 370 rubles each. It turns out that transportation costs amounted to 740 rubles;
The employee goes on a business trip for 4 days, and it is established that he will stay in a hotel. After a business trip, the employee provides a receipt for payment for a hotel room of 1,000 rubles for each day, resulting in 4,000 rubles;
The daily rate, which is not subject to established tax rates, is 700 rubles per day (includes additional expenses for a business trip). The total amount is 2800 rubles;
The employee was traveling around the city to carry out established tasks for a business trip, and provided tickets for a total amount of 1,400 rubles.

Now we need to sum up all the obtained values, and we get 740 + 4000 + 2800 + 1400 = 8940 rubles - this is a travel type expense. At the same time, all these expenses must be supported by documents. In addition, during the business trip the employee receives standard wages, which are calculated based on the parameters of the average monthly payment.

In fact, such limits do not exist. The legislator establishes only norms that determine the absence of personal income tax deductions from travel funds, since in essence, they are not payments for work performed and are a tool for fulfilling assigned tasks for the employee. But, at the same time, daily norms have their own limits. For a business trip around the country, it is established that the daily allowance is represented by the amount of 700 rubles; personal income tax is not deducted from this amount. As for foreign business trips, the amount is determined in the amount of 2,500 rubles.

At the same time, the legislator determines that the internal documents of the enterprise may prescribe higher parameters for such standards, but the difference will have to be paid in taxes. In addition, from this difference, starting from the current year, you will also have to pay insurance premiums.

Examples of calculating limits and personal income tax deductions

For example, an employee went on a business trip for 7 days. The employer established that during the entire period of work the daily rate will be 700 rubles. Accordingly, the employee receives an amount of 4,900 rubles before the start of the business trip. In accordance with the law, no deductions are made from this amount.

Another example is when internal documents establish that the daily rate for a business trip is 1,500 rubles. The employee goes on a business trip for 4 days, which means the payments he will receive will be 6,000 rubles. According to the standards, it is determined that in 4 days the employee must receive (4 * 700) = 2800 rubles. This means that from 6000-2800 we get the difference in the amount of 3200. From this amount it is mandatory to deduct the amount of taxes, as well as the amount of social plan payments.

In accordance with the law, all days that an employee spent on a business trip must be provided with daily payments, and weekends must also be taken into account. For example, a person went on a business trip on Sunday and arrived home on Saturday. In this situation, both days off must be paid, that is, the employee must receive daily allowances.

All expenses that the employee incurred during the business trip are paid by the employer. For example, to achieve the set goals, the employee had to make ten trips by public transport. The employee must keep all tickets, after which, submit them along with his report to the employer, the amount of expenses must be calculated, and the employee must receive compensation for his expenses.

All expenses related to the issuance of funds to an employee on a business trip are included in the deduction of expenses from the income received for the correct calculation of the tax base when calculating the amount of taxes payable.

Calculation of remuneration for business trips

To pay for labor if a person is sent on a business trip, you need to calculate the average monthly payment:

It is necessary to determine the number of days in the reporting period during which the person actually worked. For example, the reporting period is 12 months before the date of departure on a business trip. Now we will need to deduct those days on which the employee did not perform his duties. Business trips, sick leave and other types of time off without pay are deducted from this period. The employee is sent on business trip leave for a period of five days. There are 247 working days in the calculation period. During the period, the person received 14 days of leave and was on sick leave for 8 days. This number of days is calculated from 247, and we get 225 days that were actually worked by the specialist;
The next important stage is the correct determination of earnings, taking into account a clearly defined billing period. In accordance with established standards, an indication is formed that these payments should include: wages, bonuses, as well as various additional payments and compensations, in addition to financial assistance, payment of sick leave, as well as payment of vacation pay. If the enterprise has made specific changes in the area of wages during the calculation period, then it will certainly be necessary to carry out the process of indexing average earnings. For example, for all months the employee received a salary including additional payments in the amount of 40 thousand rubles. In the month when there was a vacation, 26 thousand rubles were received, and in another month the payment was 13 thousand rubles. This means that you will need to make the following calculations: 40 thousand * 10 (months) = 400 thousand rubles + 26 thousand = 13 thousand = 439 thousand rubles;
We determine the average earnings during the day, and also set the amount of payment for travel allowances. In this situation, the earnings that were received by the employee during a clearly defined amount of time must be divided by the number of days that the employee actually worked during the period. We obtain the following calculation data: 439 thousand / 225 = 1951 (the earnings that a person receives during the day). As we said earlier, the business trip was supposed to last for five days, which means that the amount of 1951 should be multiplied by five, and we get 9755 rubles. So, we calculated the amount of remuneration during a business trip.

It should be borne in mind that all payments related to wages during a business trip must be subject to standard deductions of taxes and social contributions. At the same time, payments that are provided to an employee to fulfill the conditions of a business trip are not subject to such taxes. But, according to daily norms, clear limits are defined. If the limits are exceeded, then the necessary tax deductions must be made from the difference, as well as additional social contributions.

Is advance payment issued before a business trip?

Before an employee goes on a business trip, he receives a specialized advance, which is formed from a preliminary calculation of the parameters of the price of travel and accommodation, other expenses, as well as the amount of daily plan payments. In fact, accounting specialists determine the approximate cost of travel, taking into account the selected transport and the class determined by the internal documents of the enterprise. In this situation, the road there and back is taken into account. The amount of daily payments is also determined either by the employment agreement or internal documents, therefore, such payments are necessarily provided based on the number of days that a person must spend on a business trip. Other expenses that may arise for the employee during the entire period of completing the tasks assigned to him are also calculated.

Please note that an advance payment is certainly provided to the employee; it is possible to provide these payments in person at the cash desk of an enterprise or organization. You can also carry out the process of transferring the corresponding payments to the employee’s card.

It is recommended that all data on the procedure for issuing an advance (with a definition of the method of providing funds) be indicated in the local documents of the enterprise, so that in the future there will be no difficulties or problems with this aspect. It should also be taken into account that the organization can immediately make direct payments in the form of purchasing tickets remotely, booking and paying for a room, etc. After returning, the employee provides management with all the necessary documents that confirm the rationality of spending money.

Reflection of data in tax and accounting

It should be noted that when calculating the tax on profits received, all documents that determine travel expenses must be provided. Accordingly, such data can be included in the calculation only if they are officially confirmed by relevant documentation.

VAT deductions on expenses related to business trips are accepted only if clearly defined conditions are met. Firstly, there is a specialized invoice for these expenses, and secondly, all travel expenses were paid by the organization or the employee (the organization then compensated for the funds spent on the business trip).

If the SSC is applied, then all travel-type expenses will be taken into account only if there are documents that confirm that the person was sent on a business trip. It is also taken into account that crediting expenses is possible only if they were paid to the employee in accordance with established legal norms, that is, in the form of a preliminary advance with the obligatory preparation of a subsequent report and settlement documents. Or if the employee paid for everything from his own funds, after which he provided a report and all the necessary documents that could confirm the expenses and their reimbursement from the company.

In an accounting-type report, travel payments are reflected using entry D71-K50(51), issuing an advance for travel expenses. And accounting for such expenses without VAT (on the OSN), or with VAT (on the simplified tax system) is carried out using posting D26 (44, 23, 30, 08)-K71.

Conclusion

Travel payments must be processed without fail. At the same time, such payments are reflected in the accounting documentation and are necessarily taken into account in expenses, if it is necessary to calculate net income for taxes. Among other things, the legislation stipulates that travel payments can include data on expenses for transportation services, both to the place of business trip and locally (if necessary).

In addition, daily allowances are required, as well as other additional payments that cover incurred expenses. The accountant is required to first calculate the estimated amount of expenses, and the employee is provided with an advance. After completing all work on a business trip, the employee draws up a report and also attaches documents confirming expenses. If the advance payment is not enough to cover expenses, an additional payment will be made. If the advance exceeds payments, the employee hands over the remaining funds to the company's cash desk.