Quite often, your questions allow you to find out about some changes in the program or legislation that I overlooked. One of these questions came last week:

Hello, it is not necessary to charge daily allowances within the norms, but it must be shown in Calculation of contributions according to page 030 of Appendix 1 the entire amount of daily allowance, according to line 040 daily allowance is within the norms, line 050 the difference ( letter of the Federal Tax Service dated November 24, 2017 No. GD-4-11/23829@), so you need to enter data in the program and for daily allowances within the norms, but make them non-taxable and on a daily basis above the norm, so that this data is included in the calculation, otherwise the calculation will have to be corrected manually. How to do this in 1C ZUP 3?

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Answer:

So, let's look at the situation with daily allowances.

Concerning per diem above the norm, then the question of their registration in 1C ZUP 3 discussed in the article. It is also worth noting that in terms of calculating insurance premiums from daily allowances in excess of the norms there were changes in 2017, the implementation of which I wrote about in ZUP 3.

Now let's talk about daily allowances within the norm. Indeed, in connection with the appearance of this letter, we must reflect the daily allowance within the norm in the ERSV, as income subject to insurance premiums(i.e. this amount should fall into line 030 of Subsection 1.1 of Appendix 1 to Section 1), but at the same time reflect these daily allowances as an amount not subject to insurance premiums(line 040 of Subsection 1.1 of Appendix 1 to Section 1 of the ERSV report).

To do this, in 1C ZUP 3 you can create a separate type of accrual with the purpose Income in kind, the result of which is entered as a fixed amount, and on the tab Taxes, contributions, accounting indicate:

• Not subject to personal income tax;
• Insurance premiums: Type of income - Income completely exempt from insurance premiums, except for benefits from the Social Insurance Fund and military allowances

Next, you need to calculate this accrual in the document Income in kind. In essence, this document will only register the amount to be filled out in 030 and 040 of the construction of Subsection 1.1 of Appendix 1 to Section 1 of the ERSV report.

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In 2019, daily allowances are subject to insurance contributions as before. However, advances in the legal regulation of these mandatory payments have left their mark. How to tax daily insurance premiums and within what standards? Are excess daily allowances subject to contributions? How to show daily allowances in a single calculation of insurance premiums in 2019? We will answer your questions and also tell you how daily allowances are similar to income tax and how they are subject to insurance premiums in 2019.

What to look for in 2019

In 2019, accountants need to be more attentive to excess daily allowances: insurance premiums will have to be charged on them. And the main thing here is not to get confused. After all, earlier, in 2016 and earlier, any amount of daily allowance was free from contributions. The main guarantee was that their maximum values ​​were specified:

1. in the collective agreement;
2. regulations on business trips or other internal acts.

However, in 2019, insurance premiums from daily allowances in excess of the norm will have to be paid to the treasury. At the same time, the daily allowance standards remained at the same level (clause 2 of Article 422 of the Tax Code of the Russian Federation):

• for business trips in Russia – up to 700 rubles;
• for foreign business trips – up to 2.5 thousand rubles.

Thus, daily allowances in 2019 are subject to insurance premiums if these values ​​are exceeded.

According to the law, daily allowances are additional costs in connection with staying in a place other than your permanent residence (see 168 of the Labor Code of the Russian Federation).

As you can see, legislators have equated the daily allowance standards that have long been in effect in relation to income tax. Therefore, from the specified norm of the head of the Tax Code of the Russian Federation on insurance premiums, a direct reference is given to the third paragraph of Article 217 of the Tax Code of the Russian Federation.

note

In 2019, insurance premiums must continue to be charged for payments under employment agreements and civil contracts. This is regulated by Article 420 of the Tax Code of the Russian Federation. But quite often the question arises: are daily allowances subject to insurance premiums?

Payments that are not subject to contributions did not change in 2019. They are recorded in Article 422 of the Tax Code. At the same time, in 2018, daily allowances for the Social Insurance Fund for industrial injuries are not subject to insurance premiums. Any amount of such daily allowance is free from such contributions.

How to show daily allowances in a single calculation of insurance premiums

Reflect the entire amount of daily allowance in the calculation of insurance premiums on line 030 of subsection 1.1 of Appendix 1 to Section 1. The amount of daily allowance within the limits of the standard is not subject to insurance premiums. Therefore, reflect it on line 040 of subsection 1.1 of appendix 1 to section 1. Similarly, reflect it on lines 030 and 040 of subsection 1.2 and on lines 020 and 030 of appendix 2. Thus, only the taxable part of the daily allowance will be included in the taxable base on line 050 (letter from the Federal Tax Service from 08.08.2017 No. GD-4-11/15569)

In subsection 3.2.1 of section 3, reflect the amount of daily allowance:

• on line 210, indicate the entire amount of daily allowance (within the norms and above the norms);
• In line 220, include only the taxable amount, that is, in excess of the norms.

Important clarification from the Federal Tax Service about daily allowances in calculations of contributions

Tax officials want companies to submit updated calculations for insurance premiums in 2019. This applies to those organizations that did not fully indicate non-taxable payments in the report or did not indicate them at all. In particular, they did not include daily allowances in the report (letter of the Federal Tax Service dated November 24, 2017 No. GD-4-11/23829).

As we have already said, the limit for daily allowance is 700 rubles. per day of business trip in Russia and 2500 rubles. per day on a business trip abroad (paragraph 10, paragraph 3, article 217 of the Tax Code). Within these amounts, the company does not impose daily insurance premiums (clause 2 of Article 422 of the Tax Code). This means that such daily allowances do not affect the calculation of insurance premiums (clause 1 of Article 421 of the Tax Code). But the Procedure for filling out the calculation of insurance premiums says that all payments to employees must be included in the report, including those that are not subject to insurance premiums (approved by order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551).

Non-taxable amounts are indicated in lines 040 of subsections 1.1, 1.2, as well as in line 030 of appendix 2 of section 1. This is stated in the Procedure for filling out calculations for insurance premiums.

The tax office does not have the right to fine you for calculating contributions if you have not indicated non-taxable payments in it or have indicated them, but not completely. After all, the company does not underestimate the base for contributions. There should be no fines even if the clarification is not submitted.

Conclusion for 2019

The amount of daily allowance paid to an employee is not subject to insurance contributions:

• for pension, medical insurance and VNIM - in an amount not exceeding 700 rubles. for each day of a business trip in the Russian Federation and 2,500 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);
• for accident insurance - in the amount specified in the collective agreement or in the local regulatory act of the organization (clause 2 of article 20.2 of Law N 125-FZ, part 4 of article 168 of the Labor Code of the Russian Federation, Letter of the Federal Insurance Service of the Russian Federation dated November 17, 2011 N 14 -03-11/08-13985).

The amount of daily allowance exceeding the established norms is subject to inclusion in the base for calculating insurance premiums.

If you do not accrue insurance premiums from the payments in question, there is a risk that you will be held accountable in the form of a fine and penalties (Articles 75, 122 of the Tax Code of the Russian Federation, Articles 26.11, 26.29 of Law No. 125-FZ).

The article tells you how to pay for travel expenses in 2019, how much to issue daily allowances in Russia and on business trips abroad.

Which employee trips can be considered business trips?

If a company sends an engineer to another city to install its machines, this is a business trip. And if he goes to another city to visit relatives, and along the way he arbitrarily decides to go to the production site to see how the machine works. The expenses for such a trip cannot be classified as travel expenses.

There are a lot of reasons for a business trip: sending a specialist to conduct tests, troubleshoot problems, set up equipment, search for new clients, open branches, present company products, etc. The list can be very long. It is important here that the trip has a strictly intended purpose.

Attention! If the employee’s job duties involve regular travel, for example, a truck driver, then such trips cannot be considered a business trip.

When sending an employee on a business trip, the company makes him the following payments:

• Salary;
• Business travel (this is payment for travel, accommodation, other needs);
• Daily allowance (this primarily includes food and payment for daily needs related to business needs).

All these payments will amount to travel expenses in 2019. This provision is the same for all enterprises and individual entrepreneurs, regardless of the type of taxation. Now let's talk about each type of expense in more detail.

Daily costs in travel expenses in Russia in 2019

Per diem is an important travel expense item in 2019. Since daily allowances are not the employee’s income, they are not subject to personal income tax. But it's not that simple. The maximum amount of daily allowance not subject to personal income tax and insurance contributions in 2019:

• 700 rubles per day, if we are talking about trips around Russia;
• 2500 rubles per day if you send an employee abroad.

The company can issue daily allowances in excess of the limit, but then the difference between the money actually paid and the limit will be subject to income tax and contributions. In addition, you will not be able to include this extra limit in expenses when determining the income tax base.

Important! Contributions for injuries are not taken from any amount of daily allowance, even those above the limit.

To correctly account for daily allowances in travel expenses, you need to know the rules for issuing them.

1. Daily allowance is paid to the employee for each day of a business trip, including weekends and holidays, as well as days when he is on the road, and days when he is forced to make a temporary stop.
2. The daily allowance must be paid in advance before the start of the business trip. If the employee does not receive the money, he has the right not to go on a business trip. The accountant posts this money through 71 accounts to report to the employee.
3. If a business trip involves a trip to a nearby area, and the employee intends to return home every day after performing official duties, per diem is not paid. For example, your company is located in Moscow, and you send an employee on a business trip to the Moscow region.
4. Daily allowances are also paid if an employee falls ill on a business trip, which is confirmed by a certificate of incapacity for work. In addition to the daily allowance, you also pay him sick leave benefits.

Calculation of daily allowances in Russia in 2019

Daily allowances are calculated by multiplying daily expenses by the number of business trip days, taking into account travel. Here's what it looks like in an example.

Example. Ulybka LLC sends an employee by plane on a business trip from 04/03/2019 to 04/05/2019. At first glance, it seems that the business trip takes 3 calendar days. This is correct, but not everything is so simple, since when calculating the daily allowance, you also need to take into account travel time.

*Please note that the tax office requires counting the time to the train station or airport and back from the employee’s place of work, and not from the place of residence. Even if it is obvious that the business traveler will go on a trip from home.

Now let's count. If we take into account the time taking into account the journey to the airport and check-in for the flight, then our employee will leave his place of work on a business trip on 04/02/2019 at approximately 21:00. The same applies to arrival. If you add baggage collection, passport control and the road from the airport to the arrival time, then he will return no earlier than 1 hour and 30 minutes. 04/06/2019.

This means that daily expenses must be calculated from April 2 to April 6, 2019, which is already 5 calendar days. The company will pay him his daily allowance in five days.

Daily expenses for business trips abroad in 2019

When sending an employee on a trip abroad, you need to take into account some features when calculating travel expenses in 2019. This is primarily due to daily expenses.

The fact is that daily allowances in such a situation can be issued in foreign currency. It is important not to exceed the ruble limit of 2,500 rubles. We have compiled a table that will help you avoid unnecessary taxes if you decide to pay for travel expenses with foreign banknotes.

Daily allowance form	Will there be income tax and contributions*
The company paid in Russian money up to 2,500 rubles	Not taxed
The company paid with Russian banknotes, indicating this amount in foreign currency in the order	If you gave out no more than 2,500 rubles for each day of a business trip, then it is not taxed. Recalculation at the Central Bank rate is not required
The company issued daily allowances in foreign currency according to the amount specified in the order	The accountant converts the currency into rubles at the rate set by the Central Bank on the last day of the month in which the advance report was drawn up. If the ruble equivalent turns out to be less than or equal to 2500, it is not taxed. Everything on top will have to pay personal income tax and contributions.

*Even if the company pays the daily allowance in foreign currency and exceeds the limit, there are still no contributions for injuries.

What other costs need to be taken into account in travel expenses in 2019

The company's accountant takes into account in travel expenses all the targeted expenses actually incurred and documented by the employee. These include:

1. Tickets for travel from the employee’s place of residence to his place of stay on a business trip, and back. Moreover, it does not matter what type of transport the employee used. These could be train tickets, air tickets, bus tickets;
2. Gasoline costs if an employee goes on a business trip by car, including a personal one. Fuel costs are calculated in this situation using fuel receipts (from gas stations);
3. Accommodation. This can be either a hotel or rental housing.

But here you need to take into account one important nuance. Very often, breakfast is included in the price of a hotel room. So the company cannot take this breakfast into account in its living expenses. Since the business traveler is given a daily allowance for food. The accountant will need to deduct the cost of breakfast from the room payment, or warn employees in advance so that they pay for breakfast separately.

If an employee decides to live in the private sector, then he needs to request documents from the individual with which he can confirm his expenses.

1. Various fees and services (for example, airport services, commission fees, baggage allowance, costs when transferring from one mode of transport to another);
2. Other expenses that have a strictly intended purpose, such as a fee for obtaining some documentation, expenses related to currency exchange, additional expenses, and others.
3. In 2019, a new type of travel expenses was added - a resort fee, if an employee goes on a trip to the Crimea, Krasnodar Territory, Stavropol Territory, or Altai. In this case, the fee will be taken from any person visiting these regions for a period of more than 24 hours. The purpose of the trip does not matter.

The company does not include in travel expenses expenses for the employee’s personal needs that are not related to the purpose of the trip. For example, going to a sauna or spa salon. Unless the purpose of the business trip is to test the quality of steam in the steam room.

Documentation of a business trip in 2019

In order to correctly account for travel expenses in 2019, the business trip must be documented in the proper form.

In 2019, a travel certificate will be optional, as will a service assignment and a travel report. In fact, a business trip is made on the basis of the following documents.

1. Order from the manager to go on a business trip;
2. Time sheet (for payment of salary to a business traveler). It can be replaced by tickets, receipts and other documents confirming the employee’s stay in a particular place;
3. Advance report (drawn up by the business traveler upon returning to the workplace).
4. If desired, the enterprise can also keep a log of employees leaving the sending organization on business trips. If you practice such a document, and this is stipulated in the company’s regulations.

How to draw up a business trip order for an employee in 2019

So, an employee’s business trip in 2019 begins with drawing up an order. Firms have the right to use a free order form or use a ready-made unified T-9 form.

Regardless of whether the company uses a corporate or free form, it is important to indicate the required information there. In the order, the director of the enterprise states in detail:

• Full name and position of the employee;
• Business trip time;
• Purpose of the trip;
• Job tasks to be performed by the worker;
• Document justifying the trip (if available). For example, an agreement with partners on the installation of a machine, etc.

Service tasks can be specified as follows: prepare a presentation, conduct negotiations, take part in a court hearing, install and configure equipment, etc.

Advance report is the main document confirming travel expenses in 2019

Now let's talk about the advance report, without which you will not be able to write off travel expenses as expenses when determining the base for income tax.

The role of this document has increased along with the abolition of travel certificates, job assignments and reports on work performed.

Travel expenses in 2019 are actually confirmed only by supporting documents brought by the employee, which form the expense report.

• Such supporting documents include:
• tickets (air, train, bus, train);
• checks and receipts;
• hotel registration voucher;
• other documents documenting the employee’s residence in a particular place;
• contracts, invoices;
• waybill;
• office notes;
• marks in the passport about border crossing.

Data from all listed primary documents is transferred to the expense report. In the future, it will be the basis for recording travel expenses in the enterprise’s accounting in 2019.

On this issue we take the following position:

Responsibility for failure to reflect the amount of travel expenses in the calculation of contributions within the established norms of the Tax Code of the Russian Federation is not provided. In this case, there is no understatement of the tax base for insurance premiums.

Justification for the position:

The object of taxation with insurance premiums on the basis of paragraphs. 1 clause 1 art. 420 of the Tax Code of the Russian Federation are all payments in favor of the employee made in connection with the existence of an employment relationship between the employee and the organization, including payment by the organization of the employee’s travel expenses.

Based on the provisions of paragraph 2 of Art. 422 of the Tax Code of the Russian Federation is not subject to insurance premiums when an organization pays expenses for an employee’s business trip (per diems provided for in paragraph 3 of Article 217 of the Tax Code of the Russian Federation, and actually incurred and documented targeted expenses for travel to the destination and back, expenses for renting residential premises, etc. .).

Taking into account the above, the base for insurance premiums is determined as the sum of all payments and other remuneration in favor of the employee minus the amounts listed in Art. 422 of the Tax Code of the Russian Federation, including daily allowances provided for in paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, and actually incurred and documented travel expenses.

The procedure for filling out the calculation of insurance premiums was approved by order dated October 10, 2016 N ММВ-7-11/551@ "On approval of the form of calculation for insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation of insurance premiums in electronic form" (hereinafter referred to as the calculation for insurance premiums).

The Ministry of Finance of Russia in letter dated October 23, 2017 N 03-15-06/69146 indicates that, taking into account the provisions of paragraph 1 of Art. 421 of the Tax Code of the Russian Federation provided for in paragraphs. 1 clause 1 art. 420 of the Tax Code of the Russian Federation, payments calculated in favor of employees, including payment of travel expenses, are reflected in the calculation of insurance premiums (letters of the Federal Tax Service of Russia dated July 14, 2017 N ГД-4-11/15913, dated 08/08/2017 N ГД-4-11/15569 @, dated 08/31/2017 N BS-4-11/17291@, dated 11/24/2017 N GD-4-11/23829@).

Article 120 of the Tax Code of the Russian Federation provides for liability for gross violation of the rules for accounting for income and expenses and objects of taxation (the basis for calculating insurance premiums). Based on clause 3 of Art. 120 of the Tax Code of the Russian Federation, gross violation of the rules for accounting for income and (or) expenses and (or) objects subject to insurance premiums, if these actions resulted in an underestimation of the base for calculating insurance premiums, entails a fine in the amount of twenty percent of the amount of unpaid insurance premiums, but not less than forty thousand rubles (letter dated May 26, 2017 N 03-02-07/1/32430).

According to paragraph 1 of Art. 122 of the Tax Code of the Russian Federation, non-payment or incomplete payment of tax amounts (fees, insurance contributions) as a result of understatement of the tax base (base for calculating insurance premiums), other incorrect calculation of taxes (fees, insurance contributions) or other unlawful actions (inaction), if such an act is not contains signs of tax offenses provided for in Art. 129.3 and 129.5 of the Tax Code of the Russian Federation entail a fine in the amount of 20 percent of the unpaid amount of tax (fees, insurance contributions) (letter of the Ministry of Finance of Russia dated May 24, 2017 N 03-02-07/1/31912). Moreover, in case of untimely payment of insurance premiums in the absence of the fact of underestimation of the base for calculating insurance premiums, or other incorrect calculation of insurance premiums, the liability provided for in Art. 122 of the Tax Code of the Russian Federation, does not apply (Determination of the Supreme Arbitration Court of the Russian Federation dated February 13, 2014 N VAS-808/14, decision of the Supreme Arbitration Court of the Russian Federation dated May 31, 2013 N VAS-3196/13). At the same time, liability for incorrectly filling out the calculation of insurance premiums, which does not result in an underestimation of the base for insurance premiums, is not provided.

Judicial practice proceeds from the fact that incorrect filling cannot be a legal basis for additional assessment of taxes, penalties and fines. Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 20, 2007 N 16086/06 declared illegal the refusal to refund VAT by decision of the tax authority, the only motive of which was the taxpayer’s incorrect filling out of the tax return. The ruling of the Supreme Arbitration Court of the Russian Federation dated October 22, 2007 N 13318/07 states that such an act as incorrectly filling out a tax return, which did not result in non-payment of tax, is not recognized as non-payment of tax, liability for which is provided for in Art. 122 of the Tax Code of the Russian Federation.

Despite the fact that these judicial acts relate to the issue of holding people accountable for errors in tax returns that do not result in non-payment of tax, we believe that the conclusions of the judicial authorities can also be applied to the situation described in the question, since today the procedure for administering insurance contributions is regulated by the Tax Code. Code of the Russian Federation.

Thus, liability for failure to reflect the amount of travel expenses in the calculation of insurance premiums within the established norms of the Tax Code of the Russian Federation is not provided. In this case, there is no understatement of the tax base for insurance premiums.

For your information:

Explanations from the authorities regarding the analyzed situation appeared by the time reporting on insurance premiums for nine months was generated. In this regard, the question arises about the need to submit updated calculations.

In accordance with clause 1.2. Section I "General Provisions" of the Procedure, if the payer discovers the fact of non-reflection or incomplete reflection, as well as errors leading to an underestimation of the amount of insurance premiums payable, the payer is obliged to make the necessary changes to the Calculation and submit to the tax authority the updated Calculation in the manner established by Art. 81 Tax Code of the Russian Federation.

If the payer discovers inaccurate information in the Calculation submitted to the tax authority, as well as errors that do not lead to an underestimation of the amount of insurance premiums payable, the payer has the right to make the necessary changes to the Calculation and submit an updated calculation to the tax authority in the manner established by Art. 81 of the Tax Code of the Russian Federation (paragraph 2 of clause 1.2 of the Procedure).

Thus, the right or obligation to provide clarification depends on whether the identified deficiencies caused an understatement of the base for calculating the amount of insurance premiums and their subsequent non-payment. The above provisions actually repeat the norms of paragraph 1 of Art. 81 of the Tax Code of the Russian Federation (taking into account the provisions of clause 7 of Article 81 of the Tax Code of the Russian Federation as amended by Federal Law dated July 3, 2016 N 243-F). At the same time, however, we note that in the circumstances we are considering, we are not talking about errors or distortions in the accrued insurance premiums.

As follows from the letter of the Federal Tax Service of Russia dated August 24, 2017 N BS-4-11/16793@, the payer submits an updated Calculation for the previous reporting (settlement) period in case of adjustment of the base for calculating insurance premiums for previous reporting (settlement) periods.

We believe that in the situation under consideration, despite the inaccuracies in the reflection of certain indicators, there is no reason to adjust the base for calculating insurance premiums upward; accordingly, the payer of insurance premiums does not have an obligation to submit an updated Calculation for the first quarter and half of the year.

At the same time, in relation to a similar situation, the Federal Tax Service of Russia, in a letter dated November 24, 2017 N GD-4-11/23829@, reported that the amounts of payments and other remunerations that are not subject to insurance premiums in accordance with Art. 422 of the Tax Code of the Russian Federation, in particular, daily allowances within the amounts established by the Tax Code of the Russian Federation are subject to reflection in the Calculation. If the payer’s daily allowance within the amounts established by the Code was not taken into account in the previously submitted calculations, then it is necessary to submit updated calculations.

It turns out that, despite the fact that from a literal reading of paragraph 2 of clause 1.2 of the Procedure, paragraph two of clause 1 of Art. 81 Tax Code of the Russian Federation, clause 7, art. 81 of the Tax Code of the Russian Federation there is no obligation to submit updated Calculations; the Federal Tax Service considers it necessary to submit clarifications. It can be assumed that this is due to the fact that in terms of personalized accounting in subsection 3.2.1 of Section 3 of the Calculation, not only the base for calculating contributions (columns 220/230/240) must be indicated, but also payments made in favor of the employee (column 210, line 250).

Please note that from January 1, 2018, any error made when filling out subsections 3.2.1 and 3.2.2 of Section 3 of the Calculation of Insurance Premiums will entail a refusal to accept it. Corresponding additions have been made to paragraph 7 of Art. 431 of the Tax Code of the Russian Federation by Federal Law of November 27, 2017 N 335-FZ. So, in this norm (paragraph two of clause 7 of Article 431 of the Tax Code of the Russian Federation) we are now talking about both the amount of payments and other remuneration in favor and the basis for calculating insurance contributions for compulsory pension insurance.

The answer was prepared by:

Expert of the Legal Consulting Service GARANT

Orlova Anna

Response quality control:

Reviewer of the Legal Consulting Service GARANT

auditor, member of RSA Elena Melnikova

Is it necessary to reflect daily allowances within the norms in the Social Insurance Fund report, table 3, page 2, “amounts not subject to insurance contributions”?

Yes need. Line 2 of Table 3 includes amounts of payments not subject to insurance premiums. A complete list of such amounts is given in Article 9 of Law No. 212-FZ. Daily allowances within the norms are listed in the list of amounts not subject to insurance contributions (clause 2 of article 9 of Law No. 212-FZ). Accordingly, daily allowances must be reflected in the calculation using Form 4-FSS.

How to take into account daily allowances for tax purposes. The organization applies a general taxation system

Insurance premiums

Per diem represents partial compensation for expenses that an employee incurs in connection with the performance of his work duties during a business trip. When calculating contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases, such compensations are not taken into account if they*:

• provided for by current legislation;
• are paid within the limits established in accordance with current legislation.

The obligation of the organization to pay daily allowances is provided for by the Labor Code of the Russian Federation. The same article obliges the organization to establish the procedure and amount (norms) of daily allowances in a collective agreement or other internal documents.

Thus, daily allowances in the amount provided for by the internal documents of the organization are exempt from insurance premiums. Contributions must be calculated on daily allowances that exceed the established norms.

Lyubov Kotova, Deputy Director of the Department of Social Insurance Development of the Ministry of Labor of Russia

How to draw up and submit calculations of contributions for compulsory social insurance and accident insurance (Form 4-FSS)

Table 3

In line 1 of Table 3, reflect the payments accrued to citizens on an accrual basis since the beginning of the year*.