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 ruling of the Supreme Court of the Russian Federation 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 his permanent place of residence.

In practice, an employee often receives a daily allowance only if the business trip lasted more than a day and he spent the night away from home. 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 diem in a new way

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.

A business trip is a trip by an employee of an organization away from his place of permanent work for the purpose of fulfilling an official assignment for a certain period of time. An employee goes on a trip only on the basis of a written order from the head of the institution.

The procedure and rules are established by law. Thus, Government Decree No. 749 dated October 13, 2008 regulates the list of travel expenses (per diems in 2019), which the employer is obliged to reimburse:

• costs of renting residential premises;
• travel expenses;
• average earnings for travel days;
• other expenses agreed (permitted) by the employer;
• additional expenses associated with accommodation.

The rate of daily travel expenses in 2019 (additional expenses related to accommodation) is enshrined in the Tax Code (Article 217 and paragraph 2 of Article 422 of the Tax Code of the Russian Federation) and is equal to 700 rubles for trips within Russia and 2,500 rubles for trips abroad per day. However, the organization has the right to set its own limit for additional expenses related to accommodation, more or less than the legal norm.

If the norm established in the organization exceeds the limit regulated in the Tax Code of the Russian Federation, then insurance premiums should be charged on the difference and personal income tax should be withheld.

What do you need to pay?

Starting this year, employees are sent on business trips according to the new 2019 rules; daily allowance and other expenses are reimbursed slightly differently.

The employee must document the costs of travel, renting accommodation and permitted expenses. Otherwise, no payment will be made. There is no maximum limit on daily allowances, but the institution has the right to independently approve the norms. As for average earnings, the accountant makes calculations according to the time sheet and the order of the manager.

With per diem, things are different. This type of expense does not require documentary confirmation by checks and receipts. However, previously, accountants used a travel certificate to confirm and accrue such payments. The document indicated the dates of departure for the trip and return from it (arrival date). But in January 2015 the form was canceled. Now the employee’s departure and return dates must be confirmed on the basis of tickets, residential rental agreements or fuel receipts. It’s a complicated method, which is why many organizations continue to issue travel certificates to their employees.

How to set per diem

The budget organization must approve the Regulations on employee business trips. It should detail the rules, procedure and amount of travel expenses in 2019, and daily allowances for business trips. If there is no such document, then it must be developed and approved. Or issue an order indicating the norms for travel expenses for the current financial year.

Order on approval of travel expenses standards

Regulations on business trips (appendix to the Accounting Policy)

Accrual and payment of business trip costs is carried out in the amounts established in the local regulatory act of the organization. If the document is not available at the enterprise, regulatory authorities may have many questions. In addition, tax authorities may recognize such payments as misuse of funds.

Payment of daily travel expenses in 2019

• all days of the trip, including holidays and weekends;
• days spent en route, including days of departure and arrival;
• days of forced downtime or delay.

Typically, a business trip order contains an order for the payment of an advance. It can be transferred to the employee’s card or issued in cash through the institution’s cash desk. Upon return, the employee is required to provide an advance report to the accounting department.

When an employee is sent on a one-day business trip, daily subsistence allowances are not paid, in accordance with paragraph 11 of Government Decree No. 749. But transportation costs are reimbursed.

Since 2017, insurance premiums have not been imposed on daily allowances in the amount established by the Tax Code. Daily allowances in excess of this limit, even if their amount is specified in the company’s local regulations, are subject to both contributions and personal income tax.

How to pay insurance premiums using daily allowances

Since 2017, the Federal Tax Service of Russia has been administering the procedure for calculating and paying insurance premiums to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund of Russia (with the exception of contributions for injuries). In this regard, the Tax Code has been supplemented with a new Chapter 34. It sets out the rules for calculating and paying contributions.

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

• no more than 700 rubles for each day of a business trip in Russia;
• no more than 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).

Until 2017, daily allowances 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 standards should be subject to contributions, 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 of 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.

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

Please note that daily allowances are not subject to insurance premiums for injuries (Clause 2, Article 20.2 of Federal Law No. 125-FZ of July 24, 1998). In this case, the amount of daily allowance does not matter.

How to pay personal income tax on daily allowances

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

Calculation of personal income tax on excess daily allowances is made on the last day of the month in which the advance report is approved. And the calculated tax is withheld, for example, from the salary amount. The withheld personal income tax must be transferred to the budget no later than the day following the day of payment of income (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 standards established by law, when filling out section 3 of the certificate in form 2-NDFL, is reflected under income code 4800 “Other income” in the month of approval of the advance report (letter of the Ministry of Finance of Russia dated June 21, 2016 No. 03-04-06/36099 , ). But daily allowances within the norms are not subject to personal income tax and are not reflected in the 2-personal income tax certificate.

Over-limit daily allowances are also subject to reflection in section 2 of the calculation in form 6-NDFL (approved).

EXAMPLE

The daily allowance for a business trip in Russia was paid on March 13, 2017. Their size is established in local regulations 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. Personal income tax transfer was made on 04/06/2017.

Section 2 of the calculation in 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 tax withholding” - date of payment of the next salary - 04/05/2017;
• line 120 “Tax payment deadline” - 04/06/2017;
• line 130 “Amount of income actually received” - the amount of excess daily allowance;
• line 140 “Amount of withheld tax” - withheld personal income tax (letter of the Federal Tax Service of Russia dated April 27, 2016 No. BS-4-11/7663).

Daily allowance and income tax

In 2017, when calculating income tax, daily allowances do not need to be normalized. The company has the right to write them off in the amount provided for by internal documents: collective agreement, regulations on business trips and other regulations of the company.

Travel expenses, including daily allowances, are taken into account as other expenses associated with production and sales. They are recognized on the date of approval of the advance report. This rule applies to both the accrual method and the cash method (subclause 12, clause 1, article 264, subclause 5, clause 7, article 272 of the Tax Code of the Russian Federation).

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

How to keep track of daily allowances

Daily allowances, as part of travel allowances, are classified as expenses for ordinary activities (clauses 5, 7 of PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 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 established the amount of daily allowance - 1000 rubles. for each day of a business trip on the territory of the Russian Federation. The employee spent 6 days on a business trip. 6,000 rubles were paid. daily allowance.

The amount of 4,200 rubles is not subject to insurance premiums and personal income tax. (6 days x 700 rub.). But the amount exceeding the norm - 1800 rubles - is subject to taxation.

The following entries will be made in accounting:

DEBIT 71 CREDIT 50

6000 rub. - the accountable person was given daily allowance;

DEBIT 26 CREDIT 71

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

DEBIT 70 CREDIT 68

234 rub. (RUB 1,800 x 13%) - personal income tax is withheld from excess daily allowances;

DEBIT 26 CREDIT 69

540 rub. (RUB 1,800 x (22% + 2.9% + 5.1%)) - insurance premiums are calculated from the amount of excess daily allowance.

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 an employee is delayed during a business trip for reasons beyond his control, the administration must compensate the employee for all these days, upon provision of documents confirming this fact. 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, but also insurance payments for pension, medical and social insurance from the excess of these amounts.

Only insurance premiums for injuries are not subject to excess daily allowance. The old rules apply here.

Daily allowance for business trips in Russia

The 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 effective Resolution was canceled, and the new norms do not establish a minimum duration of a business trip, 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 additional expenses incurred by the employee, that is, daily allowance.

However, the employer must be prepared that he will have to confirm the traveling nature of such documents as an employment contract with the employee, in which this condition must be indicated, employee reports on business trips, etc.

The company's regulations 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 public sector, Government Resolution No. 812 should be taken into account, which establishes the maximum daily allowance 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 must be taken into account that on the day of departure from the country, daily allowances are calculated in foreign currency, and on the day of arrival - in rubles.

The company has the right in its regulatory documents to 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 the money is issued for the account and on the day the advance report is submitted.

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 the vehicle (train, bus, plane, etc.) arrived at its destination in a foreign country is considered the 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. Foreign sick leave 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 a document from a 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 issue a full package of documents for a new trip - 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 an 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 passport control was passed at the same time, 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.

In the article we will analyze in detail what an organization can set for travel expenses in 2017 and daily allowances in Russia. And also - what period of a business trip must be paid, how the daily allowance has changed, as well as what taxes must be paid on travel expenses in 2017 in Russia.

How to calculate daily allowances in Russia in 2017

Daily allowances in Russia in 2017 are taken into account in the same way as in previous years. Each organization sets the amount of daily allowance individually; legislation does not regulate the amount of daily allowance.

At the same time, the Federal Tax Service sets a maximum daily allowance limit, which is not taxed, but organizations can freely set any daily allowances in Russia in 2017. New accounting rules Since 2017, the Federal Tax Service has obligated the Federal Tax Service to pay personal income tax and insurance contributions on the amount exceeding the limit established by the Federal Tax Service, with the exception of contributions for injuries.

What are the daily allowance limits?

The Federal Tax Service does not limit daily allowance in Russia, 2017 brought only an additional obligation to pay insurance premiums on an amount exceeding the daily allowance limit established by the Federal Tax Service.

Daily allowances within these limits are not subject to taxation and payment of insurance premiums.

How to calculate travel expenses in 2017

• Travel expenses in 2017 include expenses for all days when the employee was on a business trip. The start of the business trip is the day the vehicle departs. The end of the business trip is the day the person arrives at the workplace.
• If an employee had to incur expenses on the way to the station/airport, then they are also paid.
• If the business trip includes weekends or holidays, they are paid double. Double pay is also paid for those days when the employee was on the road and not at the workplace

What applies to travel expenses?

Travel expenses in 2017 in Russia include the following expenses:

• Employee's salary during a business trip
• Payment for travel there and back, as well as payment for travel on public transport during the business trip
• Payment for accommodation in a hotel or apartment. This may also include payment for employee meals.
• Daily payments
• Costs for processing various documents required for a business trip
• Costs of attending events that require business travel, such as exhibitions.

What documents must an employee provide to confirm travel expenses in 2017 and daily allowances in Russia?

Upon returning from a business trip, the employee must provide documents confirming his expenses. Travel expenses are paid only on the basis of the documents provided. The employee must provide the following documents:

• Ticket for travel to the place of business trip and back
• Receipts from daily expenses
• Documents confirming housing costs, for example, a receipt from a hotel
• Documents confirming public transport expenses, such as bus tickets and the like

Read more:

• Daily allowances above the norm, taxation in 2017
• Daily allowances from 2017

Daily allowances for one-day business trips of employees in 2017

For one-day business trips in Russia, employees do not receive daily allowances (clause 11 of the Regulation of the Government of the Russian Federation of October 13, 2008 No. 749).

Who is entitled to daily allowance in Russia in 2017

Per diem is an employee’s additional expenses associated with living outside their place of permanent residence. The employer transfers the employee daily allowances for each day he is on a business trip, including weekends and non-working holidays, as well as days spent on the road.

Important! If an employee is sent on a business trip to an area from where he can return home every day, he does not need to pay per diem starting from 2017. The need for an employee to return home is determined by the head of the organization depending on the distance, transport conditions, and the nature of the work on a business trip.

How to prescribe daily allowance rates in a local act

Daily allowances in Russia in 2017 are prescribed in the same way as before, with a simple clause in the contract. Here is an example of such filling:

Review of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.