Sending employees on a business trip provides not only compensation for expenses, but the payment of daily allowances. Registration procedure business trip and its organization is enshrined in Regulation No. 749 "On the peculiarities of sending employees on business trips" dated 13.10.2008.

According to the norms of this Regulation, the head, based on the complexity of the task and the production need, determines the duration of the trip to fulfill the set goals outside the main place of work. According to paragraph 11 of this regulatory legal act, travel expenses subject to compensation include expenses for:

• Travel to the place of performance of tasks and back;
• Accommodation in a hotel or other temporary accommodation (its type of class and approximate cost is negotiated before the start of the business trip);
• Add. expenses while on a business trip - is a fixed amount that is assigned and paid by the employer based on one day;
• Other items of expenditure related to the performance of travel tasks, agreed with the management of the enterprise.

According to clause 23 of the Regulations, when sending an employee on a business trip abroad, the following are added to the reimbursed expenses:

• The cost of obtaining a passport, visa and other papers necessary for the entry of an employee into the territory of a foreign state;
• Mandatory fees, including those collected at the airport and at the entrance (transit) of the car;
• Registration cost necessarily honey. insurance, if it is provided for when entering a foreign country;
• Other mandatory fees and expenses associated with entry and stay on a business trip abroad.

According to Article 168 of the Labor Code of the Russian Federation, the employer independently determines the amount of daily allowance. At the same time, their size must be fixed in the local acts of the enterprise. This provision does not apply to civil servants. The payment of per diem for them is established by Government Decree No. 812 of 26.12.2005. It indicates the daily allowance for business trips abroad in 2017, the table of which includes 193 foreign countries. Eg:

• daily allowance in Kazakhstan in 2017 is 55 US dollars;
• per diem Germany 2017 - 65 US dollars per day;
• per diem in the usa 2017 - 72 usd.

Private organizations, if they wish, can use the table of daily allowance rates for business trips abroad, enshrined in Regulation No. 812. They also have the right to establish a single value for "foreign" daily allowances or determine their size for each country separately.

If, when crossing the border of the country where the employee is sent on a business trip, an appropriate mark is placed, then the date of entry is determined from it. If such stamps are not affixed, for example, in the CIS countries, then the date of departure from the country will be set according to the travel documents provided by the employee after the completion of the business trip.

In some cases, when traveling abroad, a worker's personal transport or a work car can be used. In this case, the actual duration of stay at the place of business trip must be indicated in the memo. Also in this case, it is rational to issue a waybill for the employee. Upon returning to the enterprise, it must be provided along with other supporting documents (receipts, checks, etc.).

In what currency should per diems be issued for business trips abroad?

Daily allowance, in accordance with paragraph 10 of Regulation No. 749, must be paid to the employee before the start of his business trip. In addition, he must be paid a cash advance to cover the costs of travel, rental housing and other expenses related to the implementation of the official tasks assigned to him. The issuance of the required funds can be made in rubles or in foreign currency.

The procedure for issuing funds to pay off expenses on a business trip abroad and pay off the unused part of the advance is fixed by Federal Law No. 173-FZ “On currency regulation And currency control» from 10.12.2003 This regulation contains a ban on currency transactions between residents.

However, there are exceptions, the list of which is enshrined in Article 9 of this federal law. Among them are compensation for expenses associated with foreign business trips and the return of part of the funds that were not used.

Regulation No. 812 establishes the daily allowance for business trips abroad in 2017 in US dollars. Issuance of advance payment and daily allowance in foreign currency can be made only if the company has a foreign currency account. In the absence of such, the necessary funds are transferred in ruble equivalent.

After receiving the money, the employee independently purchases the necessary currency at the exchange office or bank branch. At the same time, he is obliged to obtain from the cashier a receipt or other document confirming the conduct of the relevant foreign exchange transactions. Subsequent calculations and reimbursement of expenses will be made on the basis of payment documents that the worker will receive upon purchase.

In this situation, currency conversion should be regarded solely as a transaction between individuals. This is due to the fact that during its implementation, a particular citizen (traveling employee) purchases foreign currency in cash on his own behalf, and not on behalf of the enterprise.

During the performance of the tasks assigned to the employee during a business trip abroad, they will spend these funds on renting housing, paying telephone expenses and other expenses incurred in the interests of the company. All of them must have mandatory documentary evidence.

The procedure for calculating daily allowances for business trips abroad

The calculation of daily allowances for business trips abroad in 2017 is carried out in the manner prescribed in paragraphs 16 - 18, 20 of Regulation No. 749. According to these standards, compensation is made for the payment of travel:

• On the territory of our country - while traveling abroad, the calculation is made in foreign currency, and when returning back (after crossing the border) - in rubles.
• Abroad - in the manner prescribed by Regulation No. 812 or otherwise, enshrined in local regulations of the enterprise,

The date of crossing the border of the state is determined based on the marks of the border service, which are affixed to the employee's passport. If in the state where the seconded employee is sent, such marks are not made, then the date of crossing the border will be determined based on travel documents.

In the case when the official task involves the presence of a seconded worker in several foreign countries, the day when the border between them was crossed is paid according to the norms of the country to which he is now sent.

It may also happen that an employee went on a business trip abroad, but returned on the same day, after completing the assigned tasks. In this case, the daily allowance will be paid in foreign currency, but in the amount of 50% of the norm.

Daily allowance for business trips in 2017 on weekends is paid according to the same rules as work at the main workplace, that is, double size. In this case, it does not matter whether the employee was at his business trip or was on the way, since in this case he spends his personal time. In the second case, not only per diems, but also the cost of travel are subject to double payment.

If a situation arises when an employee is delayed on the way, the daily allowance for this time is paid at the discretion of the employer. The worker, for his part, must provide evidence confirming that the delay was caused by production necessity and was necessary to solve the tasks assigned to him.

The local acts of the organization may establish the procedure for calculating daily allowances for business trips abroad, an example of its implementation, the amount of daily payments and the rules for calculating the necessary amounts for business travelers. The ability of an enterprise to independently determine these moments gives the right to establish its own rules, but they should not contradict the norms of the current legislation.

Payment of personal income tax for daily allowance for business trips abroad

According to subparagraph 12, paragraph 1, article 264 of the Tax Code of the Russian Federation, all expenses associated with paying the expenses of travel employees are taken into account when calculating tax base. Unlike income tax, which is payable, per diems are exempt from personal income tax. However, only within the limits established by law. According to clause 3 of article 217 of the Tax Code of the Russian Federation, business trips are exempt from personal income tax:

• On the territory of the Russian Federation - within 700 rubles. per day;
• Abroad - up to 2500 rubles. per day.

Since private enterprises have the right to independently determine the amount of per diem, therefore, their value may be higher than the established limits. In this case, the amounts received in excess of the standards are regarded as the income of the employee, so they should be taxed.

When determining the date of receipt of this profit, one should focus on the month in which the head of the enterprise approved the advance report. This rule enshrined in subparagraph 6, paragraph 1, article 223 of the Tax Code of the Russian Federation. Personal income tax, in accordance with the procedure established in paragraph 6 of Article 226 of the Tax Code of the Russian Federation, is withheld from the next salary payment of an employee, and must be transferred no later than the next day after he receives the due amounts.

The calculation of the tax base for personal income tax from funds received in excess of the established limits is calculated by multiplying the excess amount by the number of days spent on a business trip.

Since the limits are set in rubles, they may arise when calculating daily allowances in foreign currency. In this situation, the procedure for making payments depends on the currency in which the employee receives the advance. If, during a business trip abroad, he is charged in foreign banknotes, but daily allowances are given in rubles (for example, if the company does not have a foreign currency account), then recalculation should not be made.

If an employee receives an advance in foreign currency, the management of the enterprise will need to recalculate the amount issued to him in rubles to determine the tax base. In this case, you should take the rate of the Central Bank of Russia, established in the month when the advance report was approved. A limit of 2500 rubles is deducted from the amount received. All remaining funds are multiplied by the number of travel days. The final amount is the tax base from which personal income tax is paid.

Income tax on daily allowances on business trips abroad

As noted earlier, in paragraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the entire amount of per diem is included in the expenses of the enterprise associated with business trips and affects the calculation of the base for income tax. Moreover, if the funds were issued in rubles, then they are included in the “profitable” expenses of the company.

If per diems were paid in foreign currency, then, according to paragraph 10 of Article 272 of the Tax Code of the Russian Federation, they must be recalculated at the rate of the Central Bank of Russia, which was set on the day they were handed over to the seconded employee. The final amount is also multiplied by the number of days of business trip and debited to the company's expenses.

Calculation of insurance premiums from daily allowances for business trips abroad

According to Article 168 of the Labor Code of the Russian Federation and clause 11 of Regulation No. 749, per diems are paid to an employee sent on a business trip lasting two or more days. At the same time, according to part 2 of article 9 of Law No. 212-FZ of 24.07.2009. per diem refers to payments from which insurance premiums are not paid to off-budget funds.

In this case, there is also a certain limitation. Their amount should not exceed the norm established for seconded employees in the local acts of this enterprise. If there is a need to accrue a larger number of daily allowances, then it is enough for the employer to prescribe the required amount in the order for a business trip.

For the days of being on a business trip, the employee is entitled to average earnings and daily allowance for each calendar day of the trip. We will analyze how to properly pay for business trips in Russia and abroad.

The procedure for paying per diem to employees

The daily allowance is additional expenses employee related to his residence outside the place of residence.

The employer is obliged to reimburse employees for daily allowances (paragraph 3 of part 1 of article 168 of the Labor Code of the Russian Federation):

• for each day while he is on a business trip;
• for weekends and non-working holidays, as well as the days of being on the road, including for the time of a forced stop on the way (clause 11 of the Regulations on business trips). For example, an employee left on a business trip on Sunday and returned the following week on Saturday. Per diems for Saturday and Sunday are paid.

Daily allowances for one-day business trips in Russia are not paid, but the employer has the right to provide for compensation in the organization's local regulations in place of daily allowances for such trips. Read more about per diems for one-day business trips later in this article.

An example of calculating daily allowance for an employee

• for 9 days - 40 euros for each day;
• for 1 day return to Russia - 700 rubles.

Exchange rate (conditionally) euro:

• on the date of advance payment (May 30) - 70 rubles. for 1 euro;
• as of the date of approval of the advance report (June 14) - 68 rubles. for 1 euro.

Solution. Per diem income tax expenses will be included in the amount of:

• 40 euros x 70 rubles. x 9 days = 25,200 rubles.
• Daily allowance in Russia = 700 rubles.
• Total: 25 200 rub. + 700 rub. = 25,900 rubles.

Daily allowance for business trips in Russia and abroad

The company has the right to decide how much to pay employees for the day of a business trip (Article 168 of the Labor Code of the Russian Federation).

The daily allowance for business trips must be fixed in the internal documents of the organization, for example, in the position on business trips.

Accountants know about 700 and 2,500 rubles. - if the daily allowance does not exceed these amounts, then these amounts will not have to pay personal income tax. Therefore, for convenience, some companies introduce these daily allowances. But this does not mean at all that the organization can set the daily allowance for employees at 700 and 2,500 rubles. and not a ruble more or less.

You can, for example, fix the daily allowance of 4,000 rubles. for each day of a business trip in Russia, but then from 3,300 rubles. you will have to withhold personal income tax (4,000 rubles - 700 rubles = 3,300 rubles).

By general rule per diems paid to an employee are not subject to personal income tax if their amount does not exceed:

• 700 rub. - for each day of a business trip in Russia;
• 2 500 rub. - for each day when traveling abroad.

Conclusion: as such, there is no per diem limit for commercial organizations. There are only amounts that are not subject to personal income tax (700 and 2,500 rubles). So how much do you pay per diem? Decide on your own (fix the decision in the internal documents of the organization).

How to calculate business trip days for which you need to pay per diem

If an employee goes on a business trip in a personal and company car, then you can count the days using a memo. Her employee must provide, upon returning from a business trip, along with documents confirming the use of transport to travel to the place of business trip and back (waybill, for example, in form No. 3), invoices, receipts, cash receipts, other documents confirming the route).

In other cases, the number of days for which per diem must be paid is determined by travel documents.

Daily allowance in foreign currency

Per diems for business trips outside the Russian Federation pay in the amount established in the internal documents of the company.

Daily allowance for a one-day business trip

By law, there is no minimum travel period. A trip on the instructions of the employer can be one-day. We arrange such a trip as a multi-day business trip (we issue an order, put the appropriate mark in the time sheet: “K” or “06”).

After the employee reports for the trip. The employer reimburses him for expenses, such as travel expenses, as well as other agreed amounts. Are daily allowances? By law, daily allowances for “mini-trips” in Russia are not paid. Leaving an employee completely penniless, even on a one-day business trip, is not a good idea, even if it is legal. How can you get out of the situation?

Payments for one-day business trips instead of daily allowances

The employer, at his own discretion, can pay the employee a certain amount instead of per diem.

Per diem allowance for one-day business trips:

• abroad - in the amount of 50% of the daily allowance for business trips abroad, established in the company's local documents;
• in Russia - in general, they are not paid, but you can set the payment to the employee yourself.

Personal income tax from daily allowance for one-day business trips

Previously, the situation with the taxation of per diems and reimbursement of other expenses for one-day business trips was controversial. The situation has stabilized, and the general trend is as follows: payments for one-day business trips are not subject to personal income tax. However, the positions of various departments differ:

1. Opinion of the Ministry of Finance of the Russian Federation: documented expenses associated with a one-day business trip (for example, food expenses) may not be subject to personal income tax in full. If there is nothing to confirm such expenses, then they are exempt from tax within 700 rubles. for a domestic business trip and 2,500 rubles. for a one-day business trip abroad (Letter of the Ministry of Finance of Russia dated March 1, 2013 No. 03-04-07 / 6189).
2. Opinion of the Supreme Arbitration Court of the Russian Federation: paid to employee cash(called per diems) are not such by virtue of the definition contained in the labor legislation, however, based on their focus and economic content, they can be recognized as compensation for other expenses associated with a business trip, made with the permission or knowledge of the employer, and therefore are not income (economic benefit) of an employee subject to personal income tax (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 11, 2012 No. 4357/12).

Daily allowance for a business trip to the CIS countries

Business trips to the CIS countries (for example, to Kazakhstan, Belarus, etc.) are a special case. During such business trips, they do not put marks in the passport about crossing the border. Per diems for such trips are calculated in a special order: the date of crossing the border is determined by travel documents (clause 19 of Regulation No. 749 “On the Peculiarities of Sending Employees on Business Trips”).

Travel allowance report

Upon returning from a business trip, the employee is obliged to provide the employer within three working days with:

• advance report on the amounts spent in connection with the business trip;
• the final settlement of the cash advance issued to him before leaving on a business trip for travel expenses (clause 26 of Regulations on business trips No. 749).

As part of the advance document with the employee is not required to report either on daily allowances for business trips in Russia, or on daily allowances for business trips outside the Russian Federation, or for one-day or any other business trips. There are no supporting documents for per diems. The employer pays per diem - X rubles, the employee spends them at his own request.

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Since this year, amendments to the procedure for taxing daily allowances have come into force. Changes and latest news about per diems in 2017, the amount 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 an employee's expenses related to 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.

Provided maximum dimensions 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 / 4241@, of the Ministry of Finance of 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), insurance premiums must be charged to the Pension Fund of the Russian Federation (22%), medical contributions(8%), withhold personal income tax 13% from an employee 136 rubles (1050 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. Number of working days in billing period- 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

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

The daily allowance for business trips abroad is important for calculating income tax, as well as for the purposes of calculating and payment of personal income tax.

Recall that the size of the per diem is set by the employer independently, fixing the amounts in the collective agreement or in the local normative act(Article 168 of the Labor Code of the Russian Federation).

Some companies set different daily allowances for business trips abroad, depending on which country the employee is sent to perform a job assignment.

By the way, budget organizations the amount of daily allowance for business trips abroad is established by the Government of the Russian Federation. AND commercial organizations, if desired, can be guided by these daily allowances.

Daily allowance for business trips abroad in 2018-2019: table

For understanding, here are some sizes of daily allowances for business trips abroad, established by the Government of the Russian Federation for state employees (Decree of the Government of the Russian Federation of December 26, 2005 No. 812):

Daily allowance for business trips abroad: in what currency to issue

The employer himself determines in which currency to establish and pay per diems for business trips abroad. For example, the amount of such daily allowances can be set in foreign currency, but the employee will receive an amount in rubles equivalent to these currency daily allowances.

Business trip abroad: how to calculate daily allowance

Calculation of daily allowances for business trips abroad in 2018-2019 depends on the number of days spent by the employee outside the Russian Federation.

As a general rule, daily allowances are paid to the employee as follows (clauses 17, 18 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749):

• when going on a business trip abroad, per day of crossing the border, daily allowances are paid as for the time spent abroad;
• when returning from a foreign trip, the per diem allowance is paid for the day of crossing the border as for a business trip within the country.

True, the company has the right to establish its own procedure for calculating the daily allowance paid.

Per diem allowance for business trips abroad in 2018-2019 for "profitable" purposes

The entire amount of daily allowance (without any restrictions) can be taken into account as expenses when determining the income tax base (clause 12 clause 1 article 264 of the Tax Code of the Russian Federation).

If per diems are issued in rubles, then accounting for such expenses will not cause any difficulties - just the entire amount is written off as part of “profitable” expenses.

If the daily allowance was issued before the business trip in foreign currency, then it is necessary to transfer this amount in rubles at the official exchange rate of the Central Bank on the date of issue of per diems (clause 10 of article 272 of the Tax Code of the Russian Federation):

The amount received is included in the costs.

per diem for foreign business trips 2018-2019: what about income tax

When traveling abroad, personal income tax is not subject to the amount of daily allowance, not exceeding 2500 rubles. per day (clause 3, article 217 of the Tax Code of the Russian Federation). Accordingly, from the amount in excess of this limit, it is necessary to withhold personal income tax and transfer it to the budget.

If the daily allowance was paid in rubles, then the taxable base for personal income tax will be calculated according to the following formula:

By the way, if the per diem in the organization is set in foreign currency, but paid to the employee in rubles, then no recalculations need to be done (Letters of the Ministry of Finance dated 04/22/2016 No. 03-04-06 / 23252, dated 02/09/2016 No. 6531).

If the daily allowance is paid in foreign currency, then in order to pay personal income tax, one important feature must be borne in mind: this amount must be converted into rubles at the official exchange rate of the Central Bank, set on the last day of the month in which the travel expense report is approved (Letter of the Ministry of Finance dated 03/21/2016 No. 03-04-06/15509). Therefore, the base for personal income tax in this case is considered as follows:

Calculation of daily allowances for business trips abroad in 2018-2019: insurance premiums

As a general rule, daily allowances paid to employees in 2018-2019 are subject to insurance premiums on the same principle as personal income tax. That is, contributions must be accrued from the amount of daily allowance exceeding 2500 rubles (

Since 2017, they are not subject to insurance premiums per diem in the amount established by the Tax Code. Daily allowances in excess of such a limit, even if their size is prescribed in the company's local regulations, are subject to both contributions and personal income tax.

When sent on a business trip, the employee is guaranteed reimbursement of expenses associated with a business trip, including additional expenses for living outside the permanent place of residence (per diems) (Articles 167, 168 of the Labor Code of the Russian Federation).

In case of sending on a business trip, the employer is obliged to reimburse the employee for travel expenses and rent of housing, additional expenses associated with living outside the place of permanent residence (daily allowance), other expenses incurred by the employee with the permission and knowledge of the employer.

The procedure and amount of reimbursement of expenses associated with business trips are established in the collective agreement or local regulatory act of the company.

Insurance contributions from daily allowance

Since 2017, the Federal Tax Service of Russia has been administering the procedure for calculating and paying insurance premiums to the PFR, FFOMS and FSS of Russia (with the exception of contributions for injuries). Due to this tax code replenished with a new chapter 34" Insurance premiums". It sets out the rules for calculating and paying contributions.

Thus, it was established that daily allowances in the amount of:

no more than 700 rubles for each day of being on a business trip in the territory Russian Federation;

no more than 2500 rubles for each day of being on a business trip abroad (clause 3 of article 217, clause 2 of article 422 of the Tax Code of the Russian Federation).

Until 2017, per diems were not subject to insurance premiums within the limits established by the company itself in its local regulations.

Thus, from 2017, daily allowances in excess of these norms should be taxed, regardless of whether the excess amounts are prescribed in local regulations or not.

As a general rule, the date of payments is determined as the day they are accrued (clause 1, article 424 of the Tax Code of the Russian Federation). The date the employee receives income in the form of excess daily allowance is the day the advance report is approved.

This means that daily allowances that exceed the norm are included in the base for calculating insurance premiums in the calendar month in which the employee's advance report is approved.

Recall that upon returning from a business trip, the employee must, within three working days, submit an advance report on the amounts spent in connection with the business trip, including daily allowances, and make the final settlement of the cash advance issued to him before leaving on a business trip for (clause 26 of the Regulations on business trips, approved by the Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

Note that per diems are not subject to insurance premiums for injuries (clause 2, article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ). In this case, the size of the daily allowance does not matter.

personal income tax from per diems

Excess daily allowances are also subject to personal income tax (clause 3, article 217 of the Tax Code of the Russian Federation).

The calculation of personal income tax from excess daily allowance is made on the last day of the month in which the advance report is approved. And the withholding of the calculated tax is made, for example, from the amount of the salary. Withheld personal income tax must be transferred to the budget no later than the day following the day the income is paid (subparagraph 6, paragraph 1, article 223, paragraphs 3, 6, article 226 of the Tax Code of the Russian Federation).

Income in the form of daily allowances exceeding the norms established by law, when filling out section 3 of the certificate in the form 2-NDFL, is reflected under the income code 4800 "Other income" in the month of approval of the advance report (letters of the Ministry of Finance of Russia dated 06/21/2016 No. 03-04-06 / 36099 , dated 06.10.2009 No. 03-04-06-01 / 256, the Federal Tax Service of Russia dated 09.19.2016 No. BS-4-11 / 17537). But daily allowances within the limits are not subject to personal income tax and do not reflect 2-personal income tax in the certificate.

Excess daily allowances are also subject to reflection in section 2 of the calculation in the form 6-NDFL (approved by order of the Federal Tax Service of Russia dated 10/14/2015 No. ММВ-7-11/450@).

Example

Per diem allowance for a business trip in Russia was paid on 03/13/2017. Their size is set in the local regulatory act in the amount of 1000 rubles. per day. The advance report on the results of the business trip was approved on 03/25/2017, the salary for March was paid on 04/05/2017. Transfer of personal income tax produced on 04/06/2017.

Section 2 of the calculation in the form 6-NDFL for the first half of 2017 should be completed as follows:

• line 100 "Date of actual receipt of income" - the last day of the month in which the advance report was approved - 03/31/2017;
• line 110 "Date of withholding tax" - the date of payment of the next salary - 04/05/2017;
• line 120 "Term for tax transfer" - 04/06/2017;
• line 130 "Amount of actually received income" - the amount of over-limit daily allowance;
• line 140 "Amount of tax withheld" - personal income tax withheld (letter of the Federal Tax Service of Russia dated April 27, 2016 No. BS-4-11 / 7663).

Per diems in 6-personal income tax

Insurance premiums calculated from the amount of excess daily allowances are included in other expenses related to production and sales as of the date of accrual (subclause 1, clause 1, article 264, subclause 1, clause 7, article 272 of the Tax Code of the Russian Federation).

Daily allowance

Per diems, as part of travel allowance, are included in expenses for ordinary species activities (clauses 5, 7 PBU 10/99, approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n).

Travel expenses are taken into account on the date of approval of the advance report by the head of the company.

Example

In the collective agreement, the company set the daily allowance - 1000 rubles. for each day spent on a business trip on the territory of the Russian Federation. The employee was on a business trip for 6 days. 6000 rubles were paid. per diem.

Not subject to insurance premiums and personal income tax amount in the amount of 4200 rubles. (6 days x 700 rubles). But the amount exceeding the norm - 1800 rubles, is subject to taxation.

Postings will be made in accounting:

DEBIT 71 CREDIT 50

6000 rub. - the accountable person was given per diems;

DEBIT 26 CREDIT 71

6000 rub. - recognized expenses in the form of daily allowances;

DEBIT 70 CREDIT 68

234 rub. (1800 rubles x 13%) - personal income tax withheld from over-limit daily allowances;

DEBIT 26 CREDIT 69

540 rub. (1800 rubles x (22% + 2.9% + 5.1%)) - accrued from the amount of excess daily allowance.