The amount of travel expenses carried out on the territory of the republic is based on the expense standards established by the Ministry of Finance of the Republic of Belarus (daily allowance, living expenses, travel). Will the order of their application change depending on the denomination? Will the latest event affect settlements with accountable persons? We suggest that you familiarize yourself with the author’s recommendations on this topic.

As established by Decree of the President of the Republic of Belarus dated November 4, 2015 No. 450 “On the denomination of the official monetary unit of the Republic of Belarus”, from July 1, 2016, the denomination of the Belarusian ruble is carried out by replacing banknotes of the 2000 sample with banknotes of the 2009 sample in the ratio 10 000:1.

Of course, denomination also applies to settlements with accountable persons for travel expenses. First of all, questions arise specifically regarding payments related to business trips on the territory of the Republic of Belarus. As for foreign business trips, as is known, the expense norms for them are established in foreign currency and, for the most part, payments are made either in foreign currency or in Belarusian rubles in relation to the established official exchange rate of the National Bank of the Republic of Belarus.

In accordance with paragraph 1 of the Explanations of the Ministry of Labor and Social Protection of the Republic of Belarus on the procedure for calculating wages of employees, monetary allowances of military personnel, employees with special ranks, Suvorov students, students of military units, pensions, scholarships, allowances and other payments established by law in connection with the implementation of denomination of the official monetary unit of the Republic of Belarus (letter dated March 15, 2016 No. 1-2-12/525) from July 1, 2016 payments established by regulatory legal acts, incl. local, in absolute (digital) sizes, subject to reduction by 10,000 times.

Please note that the amount of reimbursement for travel expenses is established in the republic by the Ministry of Finance. It is this department that has the right to establish new amounts for reimbursement of expenses for business trips. Currently, the norms for reimbursement of travel expenses are determined by Resolution of the Ministry of Finance of the Republic of Belarus dated 08.08.2013 No. 53.

For reference: According to the information available to the editors, the Ministry of Finance is preparing a document establishing new standards for travel expenses from July 1, 2016.

Their value will be:

Accommodation outside the place of residence (per diem) - 7 rubles;

Accommodation outside the place of residence (daily allowance for one-day business trips) - 3 rubles. 50 kopecks;

Payment of expenses for renting residential premises without submitting original documents - 2 rubles. 50 kopecks

The changed amounts for reimbursement of expenses for business trips should be applied from July 1, 2016.

Reimbursement of expenses for business trips within the Republic of Belarus is carried out in the manner and amount established by the relevant instructions approved by Resolution of the Ministry of Finance of the Republic of Belarus dated April 12, 2000 No. 35.

Let's consider the procedure for calculating travel expenses arising in the organization in June - July 2016 (see table).

Business trip period	Payment procedure for business trips	Preparation of an advance report
1. Business trip starts in June, ends in July, report compiled in July	For business trip days falling in June, we apply the “old” norms and denominate the amount of expenses;
2. The business trip begins and ends in June, the report was compiled in July	For all days of a business trip, the “old” norms are applied and the amount of expenses is denominated. We denominate the amount of the advance payment	The advance report is approved in a denominated amount
3. The business trip begins and ends in June, the report is drawn up in June, the final payment to the employee is made in July	For all business trip days, the “old” norms apply. The final settlement with the employee is made in a denominated amount	The advance report is approved in a non-denominated amount
4. Business trip starts and ends in July	For all days of the business trip, the “new” norms apply	The advance report is approved in a denominated amount

Example.Transition period mission June - July 2016

According to the order of the employer, an employee of the organization is sent on a business trip from Bereza to Minsk from June 27 to July 4, 2016. The employee was given an advance for travel expenses in the amount of RUB 2,670,000. Upon returning from a business trip, the employee submitted an advance report with attached documents confirming expenses:

- travel: Bereza - Minsk - 33,800 rubles; Minsk - Bereza - 3 rubles. 38 kopecks;

- hotel accommodation - 160 rubles. 32 kopecks (including VAT 20%).

In this case, the advance report will be approved in a denominated amount, since it was drawn up in July 2016, i.e. after denomination.

The following entries will occur in accounting:

Dt 71 - Kt 50- 2,670,000 rub.
- reflects the amount of advance payment issued for travel expenses (06/26/2016);

D-t 26, etc. - K-t 71- 192 rub. 36 kopecks (52 + 6.76 + 160.32 - 26.72)
- the amount of travel expenses is included in the costs;

Dt 18 - Kt 71- 26 rub. 72 kopecks (160.32 × 20 / 120)
- reflects the amount of “input” VAT.

The material is available for subscribers of the electronic magazine "Chief Accountant"

As before, this year the employer, when reimbursing an employee for travel expenses incurred by him, is obliged to pay him a daily allowance (additional expenses associated with being away from his place of permanent residence). No new rules regarding daily subsistence allowances for business trips have been introduced in 2016.

Per diem as part of travel expenses

Part 1 art. 168 of the Labor Code of the Russian Federation determines the range of expenses of a posted worker that are subject to reimbursement by the employer. It includes:

• travel costs to and from the business trip;
• payment for renting residential premises (hotel, private housing, etc.);
• the daily allowance itself is additional expenses associated with living outside the place of permanent residence;
• other expenses incurred by the employee with the permission or knowledge of the employer.

That is, per diem is a part of travel expenses that has its own characteristics.

The composition of travel expenses may change in the near future. The government plans to exclude from it daily allowances for business trips within the Russian Federation, leaving them only for foreign business trips.

What is included in daily travel expenses

The law does not regulate what an employee’s daily allowance can be spent on.

Based on clause 10 of the Regulations on the specifics of sending employees on business trips, approved. By Decree of the Government of the Russian Federation of October 13, 2008 N 749, daily allowances are paid to the employee in order to compensate him for the inconvenience of being away from his place of residence. This mainly refers to the cost of food on a business trip incurred by the employee. But these may also be other expenses that the employee, at his own discretion, considers necessary to create a comfortable stay outside the home.

The employee does not have to account for this type of travel expenses. This means collecting and presenting to the employer receipts from catering establishments, etc. not required. And the employer is deprived of the right to control the appropriateness of these expenses.

That is why the law does not specify what exactly is included in the concept of “daily allowance for a business trip.”

Daily allowance for business trips

For commercial organizations, the amount of daily allowance is not established by law. The procedure for paying travel expenses, including daily allowances and their amount, should be determined by a collective agreement or local regulations of the organization (Article 167 of the Labor Code of the Russian Federation). Usually this is a travel regulation or an order of the same name.

However, tax legislation (paragraph 12, clause 3, article 217 of the Tax Code of the Russian Federation) determines the maximum amount of daily allowance not subject to personal income tax: 700 rubles. for business trips in Russia, 2500 rubles. when traveling abroad. If these amounts are exceeded, the employer is obliged to withhold personal income tax from the employee.

For this reason, many organizations in their local regulations on business trips set these exact amounts as daily allowances, although deviating from them in any direction will not be a violation of the law.

The amount of daily allowance for business trips in 2016 did not change compared to previous periods.

Payment of daily expenses for business trips

The legislation does not determine the exact timing of payment of an advance payment for a business trip. There is only one condition - this advance must be paid before the start of the trip.

You need to know that the employee has the right to refuse a business trip due to non-payment of the advance; this refusal will not be considered a violation of labor discipline.

It is advisable to specify the procedure and terms for payment of daily allowances for business trips (as well as travel expenses in general) in the local regulations on business trips.

Payment of these amounts to the employee can be made either in cash at the organization’s cash desk or by transferring funds to the employee’s bank salary card. An indication of this also needs to be enshrined in the organization’s travel regulations.

Thus, the payment of daily allowances for business trips in 2016 is no different.

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

Let us remind you that the employer sets the amount of daily allowance independently, fixing the amounts in a collective agreement or in a local regulatory act (Article 168 of the Labor Code of the Russian Federation).

Some companies set different daily allowance rates for foreign business trips, depending on which country the employee is sent to to perform a work assignment.

By the way, for budgetary organizations the amount of daily allowance for business trips abroad is set by the Government of the Russian Federation. And commercial organizations, if desired, can be guided by these daily allowance amounts.

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

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

Daily allowances for business trips abroad: in what currency should they be issued?

The employer himself determines in what currency he sets and pays the daily allowance for business trips abroad. For example, the amount of such daily allowance may be set in foreign currency, but the employee will receive an amount in rubles equivalent to these foreign currency daily allowances.

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

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

Daily allowance for a business trip 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 daily allowances are issued in rubles, then accounting for such expenses will not cause any difficulties - simply the entire amount is written off as part of “profitable” expenses.

If the daily allowance was issued before the trip in foreign currency, then it is necessary to convert this amount into rubles at the official exchange rate of the Central Bank on the date of issue of the daily allowance (Clause 10, Article 272 of the Tax Code of the Russian Federation):

The amount received is included in expenses.

Daily allowance for foreign business trips 2018-2019: what about personal income tax?

When traveling abroad, personal income tax is not imposed on the amount of daily allowance not exceeding 2,500 rubles. per day (clause 3 of article 217 of the Tax Code of the Russian Federation). Accordingly, personal income tax must be withheld from the amount above this limit and transferred 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 daily allowance in an organization is set in foreign currency, but is paid to the employee in rubles, then no recalculations need to be made (Letters of the Ministry of Finance dated 04/22/2016 No. 03-04-06/23252, dated 02/09/2016 No. 03-04-06/ 6531).

If the daily allowance is paid in foreign currency, then in order to pay personal income tax, you need to keep in mind one important feature: this amount must be converted into rubles at the official Central Bank exchange rate established on the last day of the month in which the travel advance report was approved (Letter of the Ministry of Finance dated March 21, 2016 No. 03-04-06/15509 ). Therefore, the personal income tax base 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 contributions on the same principle as personal income tax. That is, contributions must be calculated from the amount of daily allowance exceeding 2,500 rubles (

Author Masha Dianova asked a question in the section Accounting, Audit, Taxes

Amount of daily allowance for a business trip to Belarus and received the best answer

Answer from SAPOV[guru]
The amount of daily allowance is established at each enterprise independently and is determined by local regulations or a collective agreement.
The maximum daily allowance is not limited. According to tax legislation: clause 3 of Art. 217 of the Tax Code of the Russian Federation, personal income tax, the amount of daily allowance for a business trip within the Russian Federation should not exceed 700 rubles/day and for a business trip abroad - 2500 rubles/day. The amount of daily allowance exceeding these standards is subject to tax.
The daily allowance may be higher than the standards specified in the law, then in this case the employer will be obliged to pay tax on the amount exceeding the standard by law.
On average, daily allowances for business trips around the country range from 200 to 700 rubles; when traveling abroad, the daily allowance averages 2,500 and depends on the country to which the employee is sent.
In the case when the route of a business trip first passes through the territory of the Russian Federation, and then crosses the border of the Russian Federation, the payment of daily allowance is determined as follows:
- for each day of stay on a business trip in the Russian Federation - according to the internal regulations of the Russian Federation;
- for each day of stay on a business trip in the territory of the country where the employee is posted in accordance with the relevant regulations for that country. These amounts are then added up.
In the case where the employee cannot provide documents confirming the cost of living, in accordance with clause 3 of Art. 217 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated 02/05/2008 No. 03-04-06-01/30) the amount of payment for renting housing is accepted to be no more than 700 rubles/day.
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Yes, that's right, I would also think so... .
An employee crosses the border on the day he is sent on a business trip; the daily allowance for that day is calculated in an amount not exceeding 2,500 rubles. , For the last day of the business trip, the daily allowance will be withdrawn in the amount of only 700 rubles.

Reply from 2 answers[guru]

Hello! Here is a selection of topics with answers to your question: Amount of daily allowance for a business trip to Belarus

Carrying out its business, an economic entity, in order to expand it and find new clients, enters into various contracts abroad. Therefore, the company's management has to either travel themselves or send certain officials on official trips abroad. At the same time, you need to remember daily allowances for trips abroad in 2018 - the norms and accounting have some differences from trips within the country.

The main changes that have occurred in the area of ​​regulation of foreign business trips are associated with the transfer of administrative control over assessed contributions from extra-budgetary funds to the tax authorities.

In this regard, the rules that were used for personal income tax purposes have been extended to travel expenses and the procedure for rationing daily allowances.

Therefore, when calculating the base for insurance premiums, it is necessary to remember that deductions are accrued for amounts in excess of the established standards for daily allowances on business trips abroad.

Let us remind you that an enterprise has the right to independently determine the amount of daily allowance for business trips abroad, and it may be greater than the standard determined by the Tax Code of the Russian Federation.

It must be approved in existing local acts, for example, in the Regulations on Business Travel, Collective Agreement, etc. This procedure for calculating contributions also applies to reimbursement of expenses for one-day business trips.

Attention! The old rules apply only when calculating contributions for insurance against accidents at work, since they remained under the administration of the Social Insurance Fund. No announced innovations in regulating business trips abroad are expected in 2018.

Daily allowance for business trips abroad in 2019

The legislation determines that the enterprise sets the amount of daily allowance independently, focusing on its financial capabilities and goals that must be achieved as a result of the trip. When determining the size, you can proceed from the current standards established by the relevant Decree on foreign travel, mandatory for budgetary organizations.

You can also take into account the experience of expenses incurred on business trips to certain countries, which either the enterprise itself or its partners have.

To approve the amount of daily allowance, a business entity fixes a certain amount in its internal regulations, for example, in the Regulations on Business Travel.

In addition, daily allowances for business trips abroad in 2018 have certain standards that must be taken into account when determining the tax base for income tax and when deducting tax to the Pension Fund and the Social Insurance Fund.

Attention! The Tax Code of the Russian Federation establishes daily allowance standards for business trips abroad in the amount of 2,500 rubles for each day of such a trip. This rule should be followed when calculating personal income tax and insurance premiums.

What are the rules for traveling abroad?

The Russian government has approved Resolution No. 812, which determines daily allowance standards for trips to foreign countries. It is mandatory for all organizations and institutions, the source of financing expenses in which the budget of the country or municipalities is.

This defines per diem rates expressed in US dollars for each foreign host country for one day.

Let's consider the main directions of business trips abroad:

Attention! In addition, this act also establishes allowances to the standards for certain categories of workers sent on foreign trips. Commercial companies can use the standards of this Resolution, or apply their own standards developed on its basis.

Download (Appendix No. 1) in Word format.