Calculation of daily allowances for business trips to the CIS countries and average earnings for business trips - these issues still remain the most pressing. We will try to answer them in the article.
Average earnings during business trips
: when calculating average earnings during business trips, is it taken into account? material aid, paid for vacation in the amount of two salaries?
Answer: no, since financial assistance is a social benefit, not a salary.
We recommend a webinar about business travel arrangements: documenting and travel expenses; average earnings on a business trip; weekend business trip, one-day business trip; daily allowances for business trips.
Business trip to CIS countries: daily allowance
Answer: business trips to CIS countries - a special case. Here they do not put any marks on the passport about crossing the border. Therefore, daily allowances for such trips are calculated in a special manner: the date of crossing the border is determined by travel documents (clause 19 of Regulation No. 749 “On the specifics of sending workers on business trips”).
Daily allowances are paid to the employee on full size for each day of business travel. The day of departure on a business trip is the date of departure of a train, plane, bus or other vehicle from the place permanent job. And the day of arrival, that is, the last day of the business trip, is considered to be the day on which the time of arrival of such a vehicle back to the place of permanent work falls. Each new day is counted from 0 o'clock.
The organization determines the daily allowance amount independently. The most important thing is to fix them in the organization’s local regulations, for example, in the Business Travel Regulations. Daily allowances of more than 700 rubles in Russia and more than 2,500 rubles for business trips abroad are subject to personal income tax.
Example of daily allowance calculation
Viktor Nozhkin was sent to business trip to Minsk (business trip duration 3 days):
- On July 10 at 11:10 p.m., the employee left by train for Minsk;
- July 11 at 07:05 - arrived in Minsk. That is, Nozhkin does not have time to cross the state border of the Russian Federation on July 10.
- On July 11 and 12, Victor carried out an official assignment in Minsk.
- July 12 - left back to Russia by train at 15:05.
- July 12 at 23:40 - arrived in Russia. That is, on July 12, the Russian border was crossed.
Daily allowance in Russia is 700 rubles, should be paid to Nozhkin for July 10 and 12. For July 11, you must pay the daily allowance that is established for business trips abroad - 2,500 rubles. In total, Nozhkin will be paid a daily allowance of 3,900 rubles for the period of his business trip. (700 + 2,500 + 700).
Conclusion: in order not to make a mistake in calculating daily allowances when sending workers on business trips to CIS countries, look at the date and time of crossing the state border.
Daily allowance for a business trip is cash, which the employer pays to the employee for personal expenses; the employee does not have to report on them. total amount per diem depends on the duration of the business trip and the destination. The article discusses the procedure and examples of calculating daily allowances for a business trip in 2019.
Daily allowance rates
The amount of daily allowance for one day of a business trip can be any. The amount is specified in a collective agreement or local regulation. If the nature of the employee’s activities involves regular business trips, then a table with daily allowances, depending on the location, can be attached to the employment contract.
The Tax Code stipulates that daily allowances up to 700 rubles for domestic trips and 2,500 rubles for foreign trips are not subject to personal income tax.
If an employee goes on a business trip to an area from where it is possible to return home every day, then he is not paid per diem. The expediency of such trips is determined by the manager.
Calculation of the number of days on a business trip for daily allowance
Daily allowances are paid to the employee for each day of the business trip, including weekends and holidays, as well as forced delays (not due to the employee’s fault). An employee has the right to daily allowance if during a business trip he was on sick leave. The start of the business trip duration report is the departure day. For example, if an employee flies out of his city at 23.55 on April 10, then this day will be considered the beginning of the business trip, and the employer is obliged to pay per diem for it.
The arrival date is calculated in the same way. For example, an employee finished his work on April 10 and left on the same day by train for his locality. The train arrives at 00.05 on April 11. This day is still considered a business trip period and a daily allowance is payable for it. It is also necessary to take into account the time required to travel from the airport, pier, train station, if they are located outside the city. This calculation procedure was approved by Decree of the Government of the Russian Federation No. 749 of October 13, 2008.
Payment for a business trip abroad
Calculation of daily allowances for business trips abroad has a number of features. Its duration is calculated in the same way. Wherein:
- for the period when the employee was in the country, daily allowances are paid at the rate for domestic business trips (including for the period necessary to arrive at the airport);
- for the period when the employee was in the territory of another country, he must be paid per diem according to the norms for a foreign business trip and in local currency.
The daily allowance on the day of arrival in another country is calculated according to the standards for a business trip abroad. On the day the employee returns to the country, he receives daily allowance according to the norms for a domestic business trip. Border crossing dates are verified by the stamp in the passport. On business trips to CIS countries, when crossing the borders of which there is no mark in the passport, the dates of departure and arrival are calculated according to travel documents.
If during a business trip an employee moves from one country to another, then the border crossing day is calculated according to the norm of the country of arrival.
Please note how daily allowances are calculated for business trips in the CIS countries:
How to calculate daily allowance for a business trip (examples)
note
If departure or arrival falls on a weekend, then payment is made in an increased amount, since the legislation clearly establishes days of work and rest. However, employers often forget about such points, which is a violation of rights under the Labor Code. Read more in this
The employee was sent on a business trip to Germany. The plane takes off at 00.30 on April 4. In order to get to the airport, which is located outside the city, and register, he needs to leave by car no later than 22.00. The business trip ends on April 10, and the plane from France takes off on April 10 at 23.00 and arrives on April 11. Collective agreement, it is stipulated that the daily allowance for business trips within the Russian Federation is 750 rubles, abroad – 2500 rubles. The calculation of travel allowances will look like this:
- The start of the business trip is April 3. For this day, the employee will receive 750 rubles.
- From April 4 to April 10, daily allowances are calculated at 2500 per day: 8 days *2500 = 20,000 rubles (these funds must be paid in euros).
- The last day of the trip is April 11. For this day, the employee is entitled to 750 rubles in travel allowance.
For example, a similar business trip was planned, but due to bad weather conditions The plane's departure was delayed for a day. In fact, the plane took off at 23.00 on April 11 and arrived on April 12. In such a situation, the employee must be paid 2,500 rubles per diem for April 10 and 11, and 750 rubles for April 12.
Taxation of daily allowances
Changes to the Tax Code came into force on January 1 of this year. If previously amounts over 750 and 2,500 rubles for domestic and foreign business trips, respectively, were subject to only personal income tax, now they must also be paid insurance premiums.
A lawyer will advise you in the comments to the article
The legislation establishes the obligation of the management of a business entity, when sending an employee on a business trip, to compensate for approved expenses, which must be documented. However, the employee is also entitled to a daily allowance on a business trip, which is issued for each day of travel.
Daily travel allowance- these are additional expenses of an employee who performs his job duties outside his main place of work, for renting housing, food, etc. The daily allowance rate for one day is determined in the local documents of the enterprise.
These funds are issued to the employee in advance based on the expected duration of the trip. The employee does not need to document the expenditure of these funds.
If the enterprise uses it, then the number of business trip days for calculating daily allowance can be determined by the marks in it.
When this document is not issued, the number of days of a business trip is determined by the employee’s travel documents (tickets) or hotel receipts, etc.
If during a business trip there is a delay of an employee for reasons beyond his control, the administration must, for all these days, upon provision of confirmatory this fact documents, compensate the employee for daily allowance. In this case, daily allowances are paid for weekends and holidays, if such time falls during the business trip.
Attention! The Labor Code of the Russian Federation establishes that the employer is obliged to compensate additional expenses for a business trip (per diem) to his employee, therefore it is impossible not to pay per diem while on a business trip. They must be paid even if the employee provides documents for housing and food, because the concept of additional expenses includes not only this.
The only way in this case to reduce such costs is to set a small daily allowance in the company’s local documents. But it is also impossible to set the daily allowance at 0 rubles. This will be equivalent to their non-payment.
Important changes in 2017
In 2017, the administration of insurance premiums was transferred from extra-budgetary funds to the tax authorities. In this regard, important changes have occurred in relation to daily allowances.
The amount of these payments is determined by each business entity independently and is enshrined in its regulations. But when calculating personal income tax, daily allowances were not taxed only within the limits of current norms. This rule did not apply to insurance premiums.
If a business trip is for 1 day, daily allowance must also be paid, and this rule applies to compensation for these expenses.
Attention! Since 2017, if the daily allowance for a business trip is more than 700 rubles (in Russia) or 2,500 rubles (foreign business trips), then the accountant must calculate not only personal income tax for the excess of these amounts, but insurance payments for pension, medical and social insurance.
Only insurance premiums for injuries are not subject to excess daily allowance. The old rules apply here.
Daily allowance for business trips in Russia
New Year did not bring the abolition of daily allowance expected by many employers. Currently, employee travel must be accompanied by payment. In addition, these amounts must be paid for one-day trips, as well as when the employee performs labor functions, if he has a traveling nature of work.
Amount of daily allowance – norms for Russia
The company administration, as before, determines the amount of daily allowance independently, assigning it to, or another company. There are no upper limits limiting these sizes.
Attention! When assessing personal income tax and calculating insurance premiums, a standard of 700 rubles applies. Above this amount, daily allowances are subject to income tax.
One day business trip
Since the previously existing Resolution was canceled, and new standards are not established minimum term business trip, then a one-day trip is also recognized as such. The Labor Code of the Russian Federation establishes what should be accompanied by the payment of daily allowances.
Their size is also determined by the company’s local regulations, and a standard of 700 rubles applies for personal income tax and insurance contributions.
When traveling
The traveling nature of the employees’ work must be accompanied by payment of compensation for the employee’s additional expenses, that is, daily allowance.
However, the employer must be prepared that he will have to confirm his traveling nature with documents such as employment contract with the employee, in which this condition must be indicated, employee reports on business trips, etc.
Regulatory acts enterprises determine the amount of daily allowance due to the employee in this case. At the same time, the limit of 700 rubles should also be taken into account here.
Daily allowance for business trips abroad
An employee’s business trip can be carried out outside the country, and during this, he must also be given a daily allowance.
Payment standards for trains abroad
Daily allowance rates for business trips abroad are also established by the business entity independently. However, in these cases, if the organization belongs to the budgetary sector, one should take into account Government Decree No. 812, which establishes maximum dimensions per diem for each country, expressed in US dollars.
Other companies, when establishing their own standards, can use the provisions of this act.
Attention! For personal income tax purposes and the calculation of insurance premiums, the standard is 2,500 rubles. In excess of this, amounts issued will be subject to taxes.
In what currency should I pay?
When deciding in what currency, daily allowances should be issued for business trips abroad, you should take into account the days when the employee will be in his home country, and the days when he will be traveling abroad.
The law establishes that for days spent on the territory of one’s own state, an employee receives daily allowance in rubles, and for days spent on a business trip abroad in the currency of the country where he is sent. It should be taken into account that on the day of departure from the country the daily allowance is calculated as foreign currency, and the day of arrival - in rubles.
The company has the right in its regulatory documents establish a different procedure for determining the currency of daily allowance.
Payment procedure
Payment of daily allowances can be made either directly in foreign currency or in rubles in the equivalent of the applicable currency. This issue is resolved by the company management independently.
In the latter case, the employee will have to independently contact the relevant institutions and exchange the money received for foreign currency.
How to take into account the exchange rate difference
Exchange rate differences on a trip abroad may arise due to the fact that the Central Bank of Russia can set different exchange rates on the day of issuance of money for reporting and on the day of presentation advance report.
If a negative exchange rate difference is formed, it should be taken into account as part of the company’s other expenses, and a positive one – as part of other income.
An employee bought currency while on a trip
The organization may not issue the employee a daily allowance in foreign currency, but may give instructions to make the exchange independently upon arrival in the country of destination. The supporting document in this case is an exchange certificate from the bank, which indicates the exchange rate and the amount of the purchased currency. But expenses in foreign currency, for example, for a hotel, are already converted into rubles based on the established exchange rate of the Central Bank.
Features of trips to the CIS countries
When traveling to countries that are part of the CIS, a stamp is not placed in the passport. Therefore, the date of border crossing in this case is determined by travel tickets, based on the date and time of arrival in the destination country.
Thus, the day on which vehicle(train, bus, plane, etc.) arrived at its destination in foreign country, is considered a day of entry.
Attention! Daily allowances for a business trip in the CIS are paid according to the norm for a foreign trip. The days on which the vehicle arrived at its destination in Russia are considered the days of return, and daily allowances for them are paid according to the norms for trips within the country.
What if an employee gets sick on a business trip?
If an employee gets sick while on a business trip, the company is obliged to credit him with the full daily allowance, even if he was unable to complete the task due to illness. This position was determined by the Ministry of Health and Social Development.
Sick pay is made on the basis of a certificate of incapacity for work. It is allowed to open it at the place of business trip, and close it upon returning home. But in this case, you will need to undergo an additional examination, after which the attending physician will issue a new sick leave, which will extend the previous one.
In addition, during illness the company fully pays the cost of renting premises. But there is an exception - housing is not subject to payment for days spent in a medical institution as an inpatient.
A separate problem is paying sick leave if an employee gets sick on a foreign business trip. Sick leave foreign sample is not recognized in Russia and is not subject to payment.
Attention! To confirm the fact of illness abroad, it is necessary to make a notarized translation of the document with foreign language, and have it certified by the consulate of the country where the original was issued.
Based on the translation provided, the doctor must already open a Russian sick leave. However, the employee will have to perform all these operations independently and at his own expense.
The employee returned from a trip and left the same day
When an employee goes on a business trip, a situation may arise in which he returns from one trip in the morning and leaves for another in the evening.
The law does not prohibit doing this, although it does not establish exactly how this should be formalized. As a result, two methods can be used.
First way- two different business trips. The employer must register new trip a complete package of documents - travel certificate (both if necessary). With this design option, special attention must be paid to the daily allowance.
The employer must make this payment for each day of a business trip, including days on the road. The day on which both trips overlap is subject to double payment - since it is the final day of the previous trip and the first day of the next one. However, in this case, a dispute will likely arise with the tax authorities due to excess payments.
Second way- trip consolidation. If it is immediately known that the employee will have to visit several places at once, then a full package of documents is drawn up for the business trip. All information is entered into it, destinations and goals are indicated separated by commas, and the total duration is indicated.
Attention! However, the law does not limit the duration of the trip, leaving it at the discretion of the company. Daily allowances are calculated and paid immediately for the entire duration of the trip. If during a business trip you will visit two or more countries, the trip is divided into segments, and the daily allowance for each is calculated based on the established standards for that country.
How to report a trip
Since 2015, the law has allowed not to register. In this case, to confirm the total duration of the trip, you need to use travel tickets, boarding passes, hotel bills and other documents.
If the employee was unable to provide them, then you can request from the receiving company official document, confirming the work of the business traveler, with a seal and signatures.
Since 2016, it is allowed to use personal vehicles when traveling to and from a business trip. In this case, fuel receipts and a memo addressed to the manager are used as confirmation of the travel period.
Thus, the period of days for which daily allowance is paid on a business trip is documented by forms provided by the employee.
But the employee is not obliged to provide documents that would confirm the expenditure of daily allowances, and in general the very fact that they were used. By law, the employer must make this payment, but what the employee spends it on is his own business.
Are days off paid?
While on a business trip, some of the days may fall on weekends. Payment for such days is made depending on the conditions of the trip.
If the employee did not perform any work at the business trip site on these days, then such days are considered as rest days. However, the law obliges to pay daily allowance for them, as well as compensation for other expenses (for example, for a hotel).
Payment for a day off must be made if:
- Performed assigned work;
- On this day you went on a business trip or returned from it;
- Was on the road.
In this case, it must be charged at least double the amount. Or, at the request of the employee himself, days can be paid at a single rate, and time off will be provided on any day convenient for him.
Attention! Local acts of the company, a collective or labor agreement may establish other payment standards, but they cannot be less than those established by the Labor Code of the Russian Federation.
The employee returned after 24.00
According to the regulation on business trips No. 749, the days of travel abroad must be divided into intervals in order to correctly calculate the daily allowance.
Wherein:
- The day of departure from the country must be included while abroad;
- The day of arrival in the country must be included in the period of stay in Russia.
The exact date is determined according to the stamp affixed at passport control.
If the plane arrived before 24:00, and at the same time passed passport control- the current day is considered the date of arrival in the country, and daily allowances are paid for it in Russia.
If the plane arrives before 24:00, but customs control takes place after 24:00, the date of border crossing will be considered the next day (at the airport, the customs zone is considered the border). Thus, for the day of arrival, daily allowances are paid as per the norm for a foreign trip, and for the day of crossing the border - as per the norm for a trip within Russia.
Attention! If the plane arrived after 24:00, and at the same time it passed control at customs, the day of arrival and passage is considered the day of stay in Russia, and daily allowances are paid for this day according to the norms for trips within the country.
There is an exception to this rule - when moving between CIS countries, a stamp is not placed in the passport. The dates of departure and return from the country will be determined by the marks on the travel document or dates on travel documents. In this case, the daily allowance for the date of departure will always be paid according to the norm for trips abroad, and for the date of return - according to the norm for trips within the country.
Taxation of daily allowances
For tax accounting purposes, the following daily allowance amounts are established:
- 700 rubles per day - for business trips within Russia;
- 2500 rubles per day - for trips to other countries.
Daily allowances on a business trip within these limits are not subject to personal income tax and are not reflected in any reports. If the amount of payments was greater, then tax must be charged on the excess amount. This is done on the final day of the month in which the submitted advance report was approved, and the calculated amount is deducted from the employee’s salary.
Also, these amounts will need to be reflected in reports and 6-NDFL.
Since 2017, with the transfer of rights to manage contributions to the Federal Tax Service, excess daily allowance amounts must also be subject to contributions to all funds, except for deductions for injuries. Contributions must be calculated based on the results of the month when the advance report was approved, by including the excess amounts in the general base.
Attention! There is no need to apply daily allowance rates when calculating income tax in 2017. The company takes them into account in the amounts established by the company’s local regulations and includes them among other expenses associated with production and sales. They are included in the base for determining income tax on the day the advance report is accepted.
When a company employee goes on a business trip, he receives compensation for travel expenses - accommodation and travel costs, communications, visas and other expenses. At the same time, during a business trip, he continues to receive a salary: it is calculated based on average earnings. Also, even before the trip, the employee receives a daily allowance (Part 1 of Article 168 of the Labor Code of the Russian Federation) for each day of the business trip.
Determination of daily allowance
The official interpretation of the concept of “daily allowance” is in the definition Supreme Court RF dated April 26, 2005 No. CAS 05-151. Per diem - funds necessary for the performance of work and accommodation of an employee at the place where the official assignment is carried out.
According to the Supreme Court, an employee is entitled to daily allowance when performing a task not at his permanent place of work and when he is forced to live outside permanent place residence.
In practice, an employee often receives daily allowance only if the business trip is extended more than a day, and he spent the night outside the house. However, the Supreme Court decision No. 4357/12 dated September 11, 2012 states that the amount of time on a business trip is not related to the calculation of daily allowances. The court allowed enterprises to pay funds to an employee if he went on a business trip for less than a day, since this is reimbursement of his expenses, and not a benefit. In addition, according to Regulation No. 749, daily allowances do not depend on the expenses of a posted employee for housing and travel.
To confirm your daily allowance expenses, prepare your daily allowance calculation using an accounting certificate.
Per diems in a new way in 2017
There is no limit on daily allowance; companies can set any amount, stipulating it in internal documents. Small businesses often limit their daily allowance to 700 rubles, because this amount is not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation). If the daily allowance is more, then personal income tax will have to be withheld from the excess amount. For foreign business trips, the tax-free daily allowance limit is 2,500 rubles.
Since 2017, daily allowances in excess of the limits are subject to insurance contributions. But there is no need to pay “injury” contributions from the daily allowance.
Example. The employee was on a business trip for 3 days and received a daily allowance of 1,000 rubles. During the days of his business trip he received 3,000 rubles. Only 3 * 700 = 2,100 rubles are not subject to contributions and personal income tax, and from the difference 3,000 - 2,100 = 900 rubles, you need to withhold personal income tax and pay insurance premiums.
Daily allowances for business trips in 2018 are required to be paid by the employer (Article 168 of the Tax Code of the Russian Federation). Read the article about the standardization, amounts and timing of daily allowance payments.
Procedure for paying daily allowances
Daily allowances are reimbursed to the employee for each day he is on a business trip, including weekends and holidays (clause 11 of Decree of the Government of the Russian Federation of October 13, 2008 No. 749, hereinafter referred to as Decree No. 749).
The actual duration of the business trip is confirmed by travel documents, and in case of their loss - by documents of residence. It is also often advisable to draw up a business trip memo. It will help confirm the period of stay on a business trip if for some reason it is impossible to present documents of residence. In this case, in memo The receiving party must make notes on the dates of arrival and departure (clause 7 of Resolution No. 749).
When traveling to the place of performance of an official assignment in a car (personal or official), documents confirming the dates of travel are attached to the official note: waybills and/or route sheets, receipts and checks from gas stations, etc.
For more information on spending daily allowances, see the material .
A one-day business trip has its own peculiarities: if the business trip does not go beyond Russia, daily allowances are not paid, and for a business trip abroad, their amount will be 50% of their usual amount (paragraphs 11, 20 of Resolution No. 749). A one-day business trip became a stumbling block regarding payment: arbitrage practice has the decision of the Supreme Court of Russia dated September 11, 2012 No. 4357/12, which states that this payment can be made, but with the caveat that this is compensation for other expenses of the employee. In case of illness of an employee during a business trip, according to paragraph 25 of Resolution No. 749, daily allowances are paid for all days of illness, even if it extended the duration of the business trip. This rule also applies if an employee is delayed on a business trip with the permission (or at the request) of management.
Daily allowance for business trips in 2018
By the way, the amount of daily allowance is not limited by law, in Art. 217 of the Tax Code of the Russian Federation provides only their norms for the purposes of taxation of personal income tax and insurance contributions, which represent a non-taxable minimum. Daily allowance rates for business trips - 2018: for Russian business trips - 700 rubles, and for foreign ones - 2,500 rubles, they were also in effect in 2017. Amounts issued to an employee in accordance with corporate standards in excess of the limit are subject to personal income tax and insurance contributions (clause 2 of Article 422 of the Tax Code of the Russian Federation).
How to pay insurance premiums from daily allowances, read the material.
- Calculation of daily allowances for foreign business trips is made according to the customs service marks in the foreign passport of the posted employee. By general rule the day of crossing the border to leave the Russian Federation is considered as a day abroad, the day of crossing the border to enter the Russian Federation is already considered a day in the Russian Federation (clause 18 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749). If daily allowances for a trip are issued in a foreign currency, for personal income tax purposes they are recalculated into rubles at the rate of the Bank of Russia, which approved the advance report after the employee returns from a business trip or at, if the employee quits after returning from a business trip. But for the purposes of calculating insurance premiums from excess daily allowance amounts, it is used (letter of the Ministry of Finance dated May 29, 2017 No. 03-15-06/32796).
Example
The commercial director of Smolensk Breweries LLC left Smolensk on a business trip on 03/01/2018. In the period from 03/02/2018 to 03/03/2018, he worked in Moscow. On March 4, 2018, I left by train for Prague. The train departed at 7:45 on 03/04/2018, crossed the Russian border at 3:01 on 03/05/2018, and arrived at its destination at 9:50 on 03/05/2018. The director returned by plane to Moscow on 03/09/2018 and arrived in Smolensk on 03/10/2018.
According to corporate standards, the directorate has established increased daily allowance rates: 1,000 rubles. for Russia, 50 euros for European countries.
According to the business trip schedule, the director was given:
- Rubles for 03/01/2018, 03/02/2018, 03/03/2018, 03/04/2018, 03/09/2018 and 03/10/2018 = 6 days. Total: 6,000 rub. per diem in Russia.
- Euro for 03/05/2018, 03/06/2018, 03/07/2018, 03/08/2018 = 4 days. Total: 200 euros.
The director submitted the advance report on March 13, 2018. The advance report was approved that same day.
The euro exchange rate set by the Bank of Russia was 69.7972 rubles as of 03/13/2018, 70.5618 rubles as of 03/31/2018.
Calculation of daily allowances for business trips accepted as expenses:
6,000 + 200 × 69.7972 = 19,959.44 rubles.
Standards:
700 × 6 + 2500 × 4 = 14200 rub.
The amount subject to personal income tax is: 6,000 + 200 × 70.5618 - 14,200 = 5,912.36 rubles.
The accountant of Smolensk Breweries LLC calculated insurance premiums in the amount of: 19,959.44 - 14,200 = 5,759.44 rubles.
- The Labor Code of the Russian Federation does not establish the employer’s obligation to pay the same daily allowance to all employees of the organization: they can be divided into categories, assigning a corresponding amount to each of them in the accounting policy. This is stated in the letter of the Ministry of Labor of Russia dated 02/14/2013 No. 14-2-291 and the letter of Rostrud dated 03/04/2013 No. 164-6-1.
Also, the amount of daily allowance for business trips in 2018 can be made dependent on several factors, for example, the cost of food and travel on passenger transport at the place of business trip or position held. The main thing is to consolidate changes in accounting policies and regulations on business trips.
- As has already become clear, daily allowances are exempt from personal income tax withholding within the limits specified in the Tax Code of the Russian Federation, that is, when daily allowances are paid in an amount greater than this norm, tax is charged on the excess amount. For personal income tax purposes, the date of receipt of income in the form of excess daily allowance is recognized as the last day of the month in which the advance report is approved (subclause 6, clause 1, article 223 of the Tax Code of the Russian Federation). In this case, the deduction should be made from the next payment wages employee, and transfer the tax to the budget no later than the next day after this payment (this is stated in clause 6 of Article 226 of the Tax Code of the Russian Federation).
- The Ministry of Finance of the Russian Federation in a letter dated October 1, 2015 No. 03-04-06/56259 indicates that funds paid to an employee in exchange for daily allowances for one-day business trips are not subject to personal income tax in the amounts provided for in paragraph 3 of Art. 217 Tax Code of the Russian Federation.
- Tax accounting of daily allowances for income tax purposes does not imply standardization, that is, they are recognized in the amount established by the enterprise. Art. 272 of the Tax Code of the Russian Federation states that travel expenses are recognized in accounting on the date of approval of the advance report: this rule also applies to daily allowances.
- Starting from 2017, daily allowances in excess of the norms established by clause 3 of Art. 217, insurance premiums are charged for VNIM, OPS and compulsory medical insurance (clause 2 of Article 422 of the Tax Code of the Russian Federation). The letter of the Ministry of Finance of Russia dated March 16, 2017 No. 03-15-06/15230 clarified that for daily allowances in foreign currency, conversion into rubles should be carried out at the official exchange rate of the Central Bank Russian Federation established on the date of accrual of daily allowance in favor of the employee.
- The day of calculating daily allowance for the purposes of calculating insurance premiums is the day of approval of the advance report (see letter of the Ministry of Finance of the Russian Federation dated May 29, 2017 No. 03-15-06/32796). Contributions for injuries on daily allowances, both within the norms and above the norms, are not accrued (clause 2 of Article 20.2 of Law No. 125-FZ, letter of the Federal Social Insurance Fund of the Russian Federation dated November 17, 2011 No. 14-03-11/08-13985).
Read about the reflection of daily allowances in 6-NDLF in the article
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