In the article, we will analyze in detail which organization can set travel expenses in 2017 and daily allowances in Russia. And also - what period of the business trip must be paid, how the daily allowance has changed, as well as what taxes must be paid on travel expenses in 2017 in Russia.
How to calculate per diem in Russia in 2017
Daily allowances for Russia in 2017 are accounted for in the same way as in previous years. The amount of daily allowance is set by each organization individually, the legislation does not regulate the amount of daily allowance.
At the same time, the Federal Tax Service establishes a maximum per diem limit, which is not taxed, but organizations are free to set any per diem in Russia in 2017. New accounting rules Since 2017, the FTS has been obligated to pay personal income tax and insurance premiums from the amount exceeding the limit established by the Federal Tax Service, with the exception of contributions for injuries.
What are the daily allowance limits
The FTS does not limit per diem in Russia, 2017 brought only an additional obligation to pay insurance premiums from the amount exceeding the per diem limit established by the Federal Tax Service.
Daily allowances within these norms are not subject to taxation and payment of insurance premiums.
How to calculate travel expenses in 2017
- Travel expenses in 2017 include expenses for all days when the employee was on a business trip. The start of the business trip is considered the day of departure of the vehicle. The end of the business trip is the day when the person arrives at the workplace.
- If the employee had to incur expenses on the way to the station / airport, they are also paid.
- If during the business trip there are weekends or holidays, they are paid double. The days when the employee was on the road and not at the workplace are also paid double.
What is travel expenses
Travel expenses in 2017 in Russia include the following expenses:
- Salary of an employee during a business trip
- Payment for the round trip, as well as payment for travel in public transport for the period of the business trip
- Payment for accommodation in a hotel or apartment. This may also include the employee's meals.
- Daily payments
- The cost of processing various documents required for a business trip
- The cost of attending events that require attendance on a business trip, such as exhibitions.
What documents should an employee provide to confirm travel expenses in 2017 and per diem in Russia
Upon returning from a business trip, the employee must provide documents confirming his expenses. Travel expenses are paid only on the basis of the submitted documents. The employee must provide the following documents:
- Ticket for travel to the place of business trip and back
- Checks from daily expenses
- Documents confirming housing costs, for example, a check from a hotel
- Documents proving expenses for public transport, such as bus tickets and the like
Read more:
- Overnight allowance, taxation in 2017
- Per diems since 2017
Daily allowance for one-day business trips of employees in 2017
For one-day business trips in Russia, employees are not charged daily allowances (clause 11 of the Regulation of the Government of the Russian Federation of October 13, 2008 No. 749).
Who is entitled to daily allowance in Russia in 2017
Daily allowance is an additional cost of an employee associated with living outside the place of permanent residence. The employer transfers the per diem to the employee for each day of the business trip, including weekends and non-working holidays, as well as days spent on the road.
Important! If an employee is sent on a business trip to an area from where he can return home daily, he does not need to pay daily allowances from 2017. The need to return the employee home is determined by the head of the organization, depending on the distance, transport conditions, nature of work on a business trip.
How to prescribe daily allowances in a local act
Per diem in Russia in 2017 are prescribed in the same way as before, with a simple clause in the contract. Here is an example of such a filling:
Overview of the latest changes in taxes, contributions and wages
You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.
On duty, all employees must strictly follow the job descriptions and fulfill the duties assigned to them. At many enterprises of our boundless homeland, these labor duties are usually performed at a stationary workplace, but it happens that some specialists go on business trips.
For these business trips, the employee is allocated a certain amount for daily expenses. For business trips in 2017, the government of the Russian Federation will determine the rate of these expenses.
As a rule, the salary of “travelling” employees is slightly higher than that of those who are constantly at a stationary workplace. This is due to the fact that a person finds himself in an unusual environment for him, breaks away from his family and loved ones, spends a lot of time on the road. The amount of travel allowance depends on the duties of the employee, as well as on their complexity.
In 2017, the country's leadership will not change the amount of daily payments for business trips, even considering that it breaks all records.
The procedure for making payments
At each enterprise, the norms of daily payments are set individually. The management, starting from the current legislation, can change the amount of payments every year depending on the financial condition of the company.
These amounts must be specified in the order or memo of the enterprise. Depending on the status of the employee and the region of the business trip, a differentiated approach may be applied when calculating payments.
Per diems in 2017, as well as in previous periods, are taken into account in the expenses of the institution. If there is a noticeable increase in such payments, then management may be interested in this fact, therefore, arguments should always be at hand confirming all expenses incurred. Although documentary evidence of the money spent is not provided for in the current legislation.
Features of calculating daily allowances in 2017:
- When determining the amount of daily payments for business trips, all days that the employee has been away are taken into account. The beginning is considered the day of the direct departure of the vehicle to the intended place of work.
- If any additional funds were spent on the way to the station / airport, they can also be reimbursed. The end of the business trip is the day when the person arrives at the main place of work.
- The calculation also takes into account weekends and holidays, if at that time the employee was on a business trip. Return to work on non-working days is paid at double the rate. Even if on this day off, a person was on the road, and not at a “travel” workplace, the cost of the trip doubles. This is due to the fact that the seconded employee spends his personal time.
- The average amount of travel allowances is calculated based on the amount of payment for the number of days spent on a business trip, payment for accommodation and daily allowance.
Maximum daily expenses
Before you start calculating the maximum daily travel allowance for 2017, you first need to understand who you can send on paid work trips.
Only the employee who has concluded an employment contract with the company should be sent within the country or abroad. This means that a person must be officially registered at his workplace. If this condition is not met, then government trips can hardly be considered a business trip and the employee will not be reimbursed for their expenses.
It should be noted that business trips do not include trips of employees if their work involves frequent travel and they are specified in the job description.
Travel expenses include:
- Payment of wages - despite the fact that the employee is on a forced business trip, he is still paid a salary.
- Payment of the road there and back at the expense of the management of the company. Upon returning from the trip, the employee will be reimbursed for all expenses for public transport, except for taxis.
- Payment for accommodation (in a hotel or in a rented apartment). This amount may include payment for meals.
- Daily payments. In the event that the business trip is designed for more than one day, the employee must be provided with a certain amount of money for each day. If there is a fact of exceeding the funds prescribed by the budget, then they will not be reimbursed.
- Reimbursement of the amounts spent on paperwork for traveling abroad - visas, permits, passports.
- Payment of additional expenses. On some business trips, the employee attends various exhibitions, conferences and other paid events. Such trips must also be paid in full.
All these expenses should be deducted from the “Income” column in an official manner, but it should be borne in mind that, according to the law prescribed by the Russian Federation, the amount of daily expenses in the country does not exceed 700 rubles, and abroad - no more than two and a half thousand rubles. If an employee has spent large amounts, they will be subject to taxation in accordance with the Tax Code of the Russian Federation.
Required documents to pay for a work trip
As soon as the business trip ends, the employee who was away must provide the management with all checks confirming the facts of spending public money.
If documentary evidence of the expenses invested in the trip is made public, then all amounts will be reimbursed in full. It is advisable to keep all receipts in order to avoid additional questions about where this or that amount was spent.
The main documents that are required after a business “journey” include:
- a round-trip ticket, where their cost is clearly stated;
- checks of daily expenses;
- the cost of travel accommodation;
- receipts from all public vehicles;
If during a business trip the employee makes personal expenses, and also goes beyond the daily limit established by the enterprise, then such expenses are not paid by the authorities.
Foreign business trip and payments
If a business trip involves crossing the border, then additional expenses may be added to the main expenses for travel, food and accommodation: for the issuance of a foreign passport, visa and other documents. Also, at the request of the head, the employee can get insurance. All fees related to currency exchange, baggage allowance must be accounted for and paid by management.
The list of travel allowances may include expenses for telephone calls or for using the Internet. Reimbursement of money to an employee occurs in the currency of the country where he traveled or in rubles.
Each person can calculate the amount that he can spend during a business trip. To do this, you should know what the cost of the ticket, the cost of living and add the approximate daily expenses, taking into account unforeseen expenses.
Rumors about the abolition of per diem payments
In 2016, the leadership of Russia tried to cancel per diem payments at enterprises. They associated this decision with the deterioration of the economic indicators of the state and the raging. However, the daily allowance has not been canceled so far, which means that in 2017 you can safely count on the financial support of every day during work-related trips.
Since this year, amendments to the procedure for taxing daily allowances have come into force. Changes and fresh news about per diems in 2017, the amount of travel expenses, the nuances of withholding personal income tax and calculating contributions from them - about this in the article.
Per diems in 2017: changes, latest news
Business trips are an integral part of the activities of companies. 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 average earnings for the duration of a business trip and reimburses expenses for this period.
In addition to compensation for accommodation and travel expenses, for each day on a business trip, an employee is entitled to per diem, calculated to cover the costs of 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 the internal rules and features of business trips, can set the standard at its discretion, fixing the amounts in the regulation on business trips in 2017 and the accounting policy.
However, from January 1, 2017, Article 422 of the Tax Code of the Russian Federation was supplemented by clause 2, from which it follows that per diems are now exempt from insurance premiums in the same amount as when calculating personal income tax. This change in daily allowances in 2017 was introduced by Federal Law No. 243-FZ dated July 3, 2016.
Now a norm has been established within which per diems are not subject to insurance premiums:
- 700 rubles - for business trips in 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 position. Now additional payments will appear: travel expenses of organizations in 2017 will increase due to the need to accrue insurance premiums for excess amounts.
Daily allowance in 2017: travel expenses
Daily allowance is the employee's expenses associated with the performance of official duties. And the company has the right to decide how much to pay employees for the day of the business trip. Only the daily allowance for business trips in 2017 must be recorded in an internal document. For example, in the provision on business trips.
Once again, we note that there are no restrictions in the legislation on the size of daily allowances 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 meals varies depending on the season, you can review the amount of per diems by issuing a separate order.
There are maximum daily allowances that are not subject to personal income tax and insurance premiums (paragraph 12, clause 3, article 217 of the Tax Code of the Russian Federation):
- per diem in Russia (2017) - 700 rubles.
- per diem when traveling abroad - 2500 rubles.
If, for example, a company sets a daily allowance in the amount of 1,200 rubles in Russia, then tax and contributions will have to be withheld and transferred from 500 rubles. Read more about this below.
Daily allowance in 2017
The accounting department issues per diem from the cash desk or transfers it to the employee's current account the day before the start of the business trip. Personal income tax from daily allowances in excess of the norm in 2017 is not withheld on the day of payment, the tax can be withheld when paying salaries for the month, when the advance report is already approved.
The final settlement of daily and other travel expenses must be made within three days after the end of the business trip.
Daily allowances are not paid to employees whose work is carried out on the road (outside the office) and is related to 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 the payment of per diems in 2017 is an order to send an employee on a business trip (T-9 or its own form of order). Per diems are issued based on the number of days of travel.
Daily allowance in 2017: accounting statement
Per diems in excess of the norm: taxation in 2017
Personal income tax from daily allowances in excess of the norm
| Daily allowance in rubles | Daily allowance in foreign currency |
|---|---|
|
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 of March 15, 2016 No. OA-4-17 / [email protected], 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 head approved the advance report (subparagraph 6, paragraph 1, article 223 of the Tax Code of the Russian Federation). And to keep - from the next cash payment. For example, from a salary. |
The daily allowance in the amount of 2,500 rubles for each day of a business trip abroad is exempted from personal income tax. Payments above the limit must be taxed. 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 them in rubles. It is not required to recalculate the daily allowance at the Central Bank rate on the last day of the month (letter of the Ministry of Finance dated February 9, 2016 No. 03-04-06 / 6531). The date of receipt of income in the form of per diems is 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). At the exchange rate for this date, it is necessary to recalculate the daily allowances issued in foreign currency. If the daily expenses for trips abroad exceed the limit, then the difference is subject to personal income tax (clause 3, article 217 of the Tax Code of the Russian Federation). How to determine income if the company wrote down the daily allowance in foreign currency in the travel regulations, but gives out money in rubles? Do I need to recalculate the daily allowance 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 was no need to recalculate anything. The employee initially received the money in rubles, and it is from this amount that the company will determine whether the employee has a taxable income. |
Example 1
The employee was sent on a business trip from February 6 to February 10, 2017 in Ivanovo. In the regulation on business trips, daily allowance is set at 1,700 rubles. for travel in Russia. The number of business trip days - 5. The amount of travel allowance - 8500 rubles. (1700 x 5).
The amount not subject to personal income tax is 3500 rubles. (700 x 5).
The amount in excess of the norm, from which contributions and personal income tax must be calculated, is 5000 rubles. (8500 - 3500). The amount of contributions payable (22% PFR and 8% medical insurance) - 1500 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%).
Example 2
The employee was on a business trip for 9 days - from February 11 to February 19. Daily allowance for 8 days - 50 euros for each day, for the day of return to Russia - 700 rubles.
On February 10, the company issued all daily allowances in rubles. The amount was determined at the rate of the Central Bank on the date of issue of money - the last day of the month (63.2252 rubles for 1 euro). Daily allowance - 25,290.08 rubles. (50 euros × 63.2252 rubles × 8 days). Overlimit amount - 5,290.08 rubles. (25,290.08 rubles - 2500 rubles × 8 days).
It is not necessary to recalculate this income at a different rate. The employee is withheld personal income tax - 687.71 rubles. (5,290.08 rubles × 13%).
Daily allowance in 2017 in income tax expenses
The employer must reimburse the traveling employee for travel expenses, housing, per diem and other expenses (Article 168 of the Tax Code of the Russian Federation). All these expenses, including daily expenses, 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).
In expenses, write off the daily allowance in the same amount in which they were given to the employee. If the company issued money before the trip, the costs expressed in foreign currency are determined at the exchange rate of the Central Bank of the Russian Federation on the date of the advance payment (clause 10, article 272 of the Tax Code of the Russian Federation). It is not necessary to recalculate per diem at the rate of the Central Bank on the date of approval of the advance report.
Insurance contributions from daily allowances above the norm
From January 1, 2017, per diems in excess of the limit are subject not only to personal income tax, but also to insurance premiums (clause 2, 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 the Federal Law of July 24, 1998 No. 125-FZ, as amended on January 1, 2017).
For example, if the amount of daily allowance is 1,750 rubles, for the difference of 1,050 rubles (1,750 - 700) it is necessary to accrue insurance premiums to the Pension Fund (22%), medical premiums (8%), withhold personal income tax 13% from an employee 136 rubles (1,050 x 13%) . You don't need to pay injury premiums. However, in this situation there is a difference between the base for insurance premiums and injuries.
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 business trips abroad, regulated by the Tax Code of the Russian Federation.
Daily allowance 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).
Example 3
The employee is sent for one day to another city. Upon returning to the accounting department, tickets and checks in the amount of 5,000 rubles were presented. (expenses for travel and meals).
Daily allowance for a one-day business trip is not paid to the employee. But by order of the head, the employee is compensated for the cost of travel and meals 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 expenses for income tax, insurance premiums and personal income tax is not subject to. Payments are exempt from taxes and contributions if the employee brought correctly executed documents (letters of the Ministry of Finance of Russia dated 05/08/2015 No. 03-03-06 / 1/26918, the Ministry of Labor of Russia dated 05/13/2016 No. 17-3 / OOG-764).
If the company has increased the business trip to two days, then you need to 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 at double the rate. The amount must be calculated from the employee's salary, and not from the average earnings (letter of the Ministry of Labor of Russia dated September 05, 2013 No. 14-2 / 3044898-4415).
Example 4
The company sent an employee on a one-day business trip on December 30, 2016. The employee stayed until December 31st. Billing period - 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.
Travel allowance for December 30 will amount to 1619.43 rubles. (400,000 rubles: 247 days × 1 day), and for the weekend on December 31 - 2727.27 rubles. (30,000 rubles: 22 days × 1 day × 2).
The total amount of travel allowances is 4346.7 rubles. (1619.43 + 2727.27).
Per diem allowance in the provision on business trips in 2017
Since 2017, the Tax Code of the Russian Federation has set a limit on daily allowances that are exempt from insurance premiums; it has become unprofitable to pay daily allowances in excess of the norm. If the company wants to reduce the daily allowance, the travel policy needs to be updated. To do this, changes must be made by order of the head. See a sample order below.
The reduction in travel allowance does not need to be reported to employees two months in advance. After all, working conditions do not change.
Order on amendments to the daily allowance in 2017 in the provision on business trips
Limited Liability Company "Company"
TIN/KPP 7701025478/ 770101001
127138, Moscow, st. Basmannaya, 25
Moscow city
ORDER
on amendments to the travel policy
I ORDER:
1. Introduce the following changes to the Regulations on business trips of Kompaniya LLC, approved by order No. 20 dated 20.01.2015:
Clause 5.3 shall be stated as follows:
5.3.1. A posted worker is paid per diem for each day on a business trip, including weekends and holidays, as well as for days on the road, including for the time of a forced stop on the road. The amount of excess per diem in comparison with the norm established in clause 3 of article 217 of the Tax Code is subject to personal income tax and insurance premiums (clause 2 of article 422 of the Tax Code of the Russian Federation).
5.3.2 For each day of being on a business trip in Russia, the company pays per diem:
General Director and heads of departments - 1800 rubles;
Other employees - 700 rubles.
5.3.3. For each day of being on a business trip abroad, the company pays per diem:
General Director and heads of departments - 4000 rubles;
Other employees - 2500 rubles.
5.3.4. During business trips to the area from where the employee has the opportunity to return daily to his place of permanent residence, per diems are not paid.
2. Head of the Human Resources Department Sergeyeva S.S. to acquaint all employees of LLC "Company" with this order.
3. To the 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. Serov
Head of Human Resources Sergeeva S.S. Sergeeva
When assigning an employee to a business trip, the company not only pays the costs of transport and rental housing, but also pays daily allowances. In connection with the latest expenses, accountants and managers have questions. It is not always clear in what cases these payments are assigned, what is their size and the calculation procedure.
Daily allowance on business trips - changes in legislation for 2018
First you need to understand what the per diem expenses on a business trip are. By article 168 The Labor Code of the Russian Federation defines these payments as an opportunity to compensate an employee for expenses in connection with his residence outside the permanent place of residence.
Until recently, such payments were not taxed in the calculation. Since the beginning of 2018, the Government Decree prescribes certain limits, which are still not subject to tax and insurance contributions:
- 700 rubles for trips around Russia;
- 2500 rubles for travel abroad.
The limit of these payments is not limited as before. However, amounts in excess of this limit are now subject to contributions in the standard manner.
Per diem allowance on a business trip in Russia
The minimum daily allowance on a business trip for 2018 in Russia, as well as abroad, is not provided for by law. That is, in practice, accrual is carried out at the discretion of the employer in accordance with the local standards of the organization.
However business trip rules prescribe that the employee should not be in worse conditions than the current ones. Therefore, in order to avoid labor disputes when calculating, it is recommended to adhere to the following minimum framework:
- when appointed within the same region - 200-300 rubles;
- for another region - from 500 rubles.
The legislation provides that the daily allowance should be prescribed in local position on business trips. It can also be indicated in the regulations according to which the employee is sent on a trip.
Business trip abroad - daily allowance in 2018
Separately, it is necessary to consider travel expenses when sent abroad. In this situation, it is recommended to follow Government Decree number 812. This regulation prescribes certain costs for each country.
Such instructions apply to employees of budgetary organizations. Therefore, for non-budgetary companies, they are rather recommendatory in nature. In this matter, it is also necessary to take into account the established threshold of 2500 rubles. All funds that exceed this value are subject to taxation.
The head has the right to independently decide in what currency he pays money to the seconded person. In this case, the calculation is made in accordance with the current exchange rate of the Central Bank of the Russian Federation.
Daily allowance on business trips in budgetary institutions
Government Decree No. 729 regulates the accrual of all travel allowances. It also prescribes a fixed amount of accruals for expenses per day for trips within Russia. For 2018, for employees of budgetary institutions, the daily allowance is 100 rubles.
To calculate payments per day for trips abroad, you must refer to Government Decree number 812. The annex to this document regulates payments according to the calculation for each country separately.
Daily allowance for business trips
One of the main questions that arises when issuing travel allowances is how the daily allowance is calculated on a business trip. It is not difficult to calculate this position. To do this, you need to set the number of travel days. The resulting value is multiplied by the amount specified in the standard.
If, for example, an employee stays outside of Russia for 4 days and arrives on the fifth day, then the payment is calculated according to these values. That is, 4 days are paid as foreign, the fifth - as inside Russia.
Calculation of daily allowance for business trips in 2018
For clarity, we can consider an example of the calculation for 2018. The employee goes on a business trip from the first to the ninth of October. He goes abroad, by order he arrives on the ninth evening, that is, only eight days.
The organization has established that for the country of destination the payment of funds per day is 2800 rubles, and in Russia - 600 rubles. The first value must be multiplied by seven days - 19600 comes out. 600 rubles per day in Russia are added to them, in total 20200 are issued to the seconded person.
But since the limit is exceeded, taxes should also be deducted. Together with insurance premiums, for example, they will amount to 18%. The limit is exceeded by 300 rubles, they also need to be multiplied by 7 days - 2100. Next, you need to find the indicated percentage of the amount received - 378 rubles will need to be paid for exceeding the limit.
Business trip for one day - daily allowance in 2018
The legislation prescribes that a one-day business trip does not require the accrual of per diems. That is, in fact, only transport services and organizational expenses are reimbursed. However, the local location of the organization may provide for such an accrual to expenses.
Such an amount is usually issued at the rate of 50% of the established amount of charges for trips abroad. In Russia, such funds may not be paid at all, but the employer can issue them as a separate payment for current expenses. Tax on such a payment is not withheld in the calculation if the amount is within the limit.
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The duties of the people working in the enterprise depend on their profession and the scope of the organization. But in any production there are moments that cannot be solved at a permanent place of work. To solve such problems, managers organize business trips, which are trips, the direction and purpose of which is decided by the employer. You can send only those employees who are officially registered at the enterprise. 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 the cash costs that will occur during the trip, the employee is provided with travel expenses and per diems.
The daily allowance is payments intended to cover the damage from the residence of an employee "not at home". Daily allowance in 2017 remained the same as in the past: 700 rubles for business trips in Russia and 2500 rublesif the employee goes abroad.
Travel expenses, in turn, include items such as rent, travel, visa costs, etc. Travel expenses and daily allowances are not the same concept. For the first, the employee will be required to report, and for the second, he does not have to confirm anything.
The procedure for calculating daily allowances in 2017
Daily allowance is accrued for each day spent by an employee 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, without fail. The amount is appointed by the head of the enterprise, this is his right and duty. The amount of the payment depends on where exactly the employee is going, that is, on the destination.Travel arrangements in 2017 begins with the signing by the head of the enterprise of an order to appoint an employee to a business trip and end with a full report of the latter on the costs of 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 issuing business trips in 2017 is also regulated by the labor code.If he is sent abroad, then the payments will amount to 2500 rubles. daily, when sending across 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 own discretion and in connection with the financial condition of the organization. The amount of daily payments should be regulated by a certain document.
The bottom line is that if the sizes become higher than those presented, then personal income tax will be taxed from the daily allowance, depending on the difference. Therefore, in some enterprises, in order to avoid making unnecessary calculations, the standards laid down by law are left. The amount of per diems in 2017 did not change due to inflation.
There are also day trips. Minimum travel period in 2017, at least in Russia it is not paid, for trips across the border deduct 50% of the size of the corresponding type of daily allowance. Again, the manager can assign some amounts to pay for such short business trips, personal income tax on daily allowances also levies 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.
Deduction of daily payments and travel expenses are necessarily reflected in the reporting of the enterprise. A little earlier, it was planned to stop such payments, but, as it became known, in 2017 they will not disappear. This circumstance is very pleased with those who often travel on business trips.
By the way, those people whose employment contracts state that travel is part of their professional obligations are not entitled to receive payments due to posted workers, since their trips do not fall under this category. They are just doing their job.
Advance report for per diems spent
Travel expenses are reported. The employee, within 3 days after returning from a business trip, must provide all reporting documents related to travel, accommodation, and sometimes food. In the case of trips abroad, payments for telephone calls and the Internet can be compensated. But without providing the necessary documentation, there will be little chance of this. Such documents are called advance reports.A sample of filling out an advance report on 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, it is strictly forbidden to attach any advance reports to it without appropriate confirmation.
Per diems in 2017 do not require any explanation. Registration of business trips in 2017 is expressed not only in the provision of advance reports, the so-called service note has become another mandatory document, in which the necessary data on goals and destination are filled in.
This list, before the appearance of some official orders, was much larger, including several types of magazines, a travel ticket, etc.
Per diems in 2017 are a prerequisite for sending an employee on a business trip.