Daily allowances for business trips abroad: expense norms and accounting procedures. How to apply for daily allowance for a business trip Amount of travel expenses per year

Every accountant knows how important it is to correctly arrange a business trip, fill out all travel documents, and check the correctness of accounting for travel expenses for tax purposes. Recommendations will help you, as well as a selection of letters from regulatory authorities on the topic of business trips.

The conditions for recognizing daily allowance as expenses are confirmation of:

• production nature of the business trip;
• the duration of the employee’s stay outside his place of permanent residence in accordance with (clause 7 of the Regulations on business trips)

Determined based on:

1. Travel documents.
2. Documents confirming the rental of accommodation at the place of business trip, if the employee traveled by personal transport and does not have tickets.
3. An official note, certificate or other document from the receiving party, which confirms the date of arrival and departure of the posted worker.
4. Calculation of the amount of daily allowance (for example, an accountant’s certificate), the fact that the employee has received funds (expenditure cash order).

​Important: Travel expenses associated with sending a remote worker on a business trip are taken into account for income tax in the general manner due to the fact that Chapter 25 of the Tax Code of the Russian Federation does not establish dependence on the employee’s method of work (Letter of the Ministry of Finance of the Russian Federation dated April 14, 2014 No. 03- 03-06/1/16788).

Other business trip expenses

The regulatory authorities do not object to the inclusion of the following costs in expenses (the condition is that compensation for such expenses is established in the local regulatory act of the organization and there is an order from the head of the organization for compensation):

1. Payment for airport VIP lounge services (Letters of the Ministry of Finance of the Russian Federation dated 03/05/2014 No. 03-03-10/9545; dated 09/10/2013 No. 03-03-06/1/37238);
2. Cost of booking a hotel room, fee for ordering and returning tickets (Letter of the Ministry of Finance of the Russian Federation dated October 18, 2011 No. 03-03-06/1/672);
3. Payment for renting a car for an executive while on a business trip (Resolution of the Federal Antimonopoly Service of the West Siberian District dated January 23, 2006 No. F04-9850/2005(19018-A27-15)).
4. Amounts for taxi travel to and from the place of business trip, including to the airport, train station, as well as directly at the place of business trip (Letters of the Ministry of Finance of Russia dated June 14, 2013 No. 03-03-06/1/22223, dated June 27, 2012 No. 03-11-04/2/80, dated 07/11/2012 No. 03-03-07/33, dated 11/08/2011 No. 03-03-06/1/720). Taxi costs are taken into account in expenses provided that they are economically justified (for example, early arrival/departure, etc.). Confirmation of taxi expenses: a cash register receipt or a receipt in the form of a strict reporting form with the details provided for in the Decree of the Government of the Russian Federation of February 14, 2009 No. 112 “On approval of the Rules for the transportation of passengers and luggage by road transport and urban ground electric transport.”
5. Payment for travel while on a business trip for travel on public transport within the boundaries of a populated area, but the Regulations on business trips of the organization do not provide for reimbursement of these expenses. However, according to regulatory authorities, such costs can be taken into account as part of travel expenses. To do this, the collective agreement or other local regulatory act of the organization must provide for the employer’s obligation to reimburse the employee’s travel expenses on public transport if they are due to the purpose of the business trip (Letters of the Ministry of Finance of Russia dated July 21, 2011 No. 03-03-06/4/80, Federal Tax Service of Russia dated July 12, 2011 No. ED-4-3/11246).
6. Service (commission) fee of the intermediary organization, expenses for registration and issuance of visas, passports, vouchers, invitations and other similar documents(Letter of the Federal Tax Service of Russia for Moscow dated July 1, 2010 No. 16-15/069225@).

What costs are risky to charge as income tax expenses?

First. Payment for voluntary health insurance policies against accidents when purchasing air and railway tickets, which are annex to these tickets for posted workers.

The costs of voluntary insurance against accidents in air and railway transport for posted workers can also be taken into account as travel expenses if the collective agreement or local regulations provide for reimbursement of these expenses.

The method of processing the payment of insurance premiums (on the basis of a separate insurance policy, which is an appendix to the ticket, including the amounts of contributions in the cost of the travel document) is not of fundamental importance. At the same time, tax authorities may not agree with this method of accounting for the costs of voluntary insurance against accidents in air and railway transport when calculating the tax base for income tax.

Second. Expenses incurred by an employee in connection with travel by personal car to the place of business trip and back (which include expenses for fuel and lubricants) and compensated to him, for income tax purposes can be taken into account only within the limits established by the Decree of the Government of the Russian Federation dated 02/08/2002 No. 92 “On establishing standards for the expenses of organizations for the payment of compensation for the use of personal cars and motorcycles for business trips, within which, when determining the tax base for corporate income tax, such expenses are classified as other expenses associated with production and sales” (Letter of the Federal Tax Service RF dated May 21, 2010 No. ШС-37-3/2199).

Third. Daily allowance paid to an employee sent on a long business trip (more than six months).

Opinion 1: if employees perform most of the working time and most of the labor duties stipulated by the employment contract in a foreign country, the actual place of work of the employees will be in a foreign country and such employees cannot be considered to be on a business trip (Letters of the Ministry of Finance of the Russian Federation dated April 28 .2010 No. 03-03-06/1/304, Federal Tax Service of Russia for Moscow dated September 30, 2010 No. 16-15/102339@).

Opinion 2: the period of stay on a business trip is determined by the employer, taking into account the volume, complexity and other features of the official assignment (Regulation on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749) and is not limited to the maximum limit. Consequently, regardless of the duration of the business trip, the employer has the right to take into account in income tax expenses in terms of daily allowance payments the entire amount established in the local act of the organization (Resolution of the Moscow District Arbitration Court dated September 23, 2015 No. F05-12177/2015 No. A40-167292 /2014).

Fourth. Costs of living for a posted employee at the place of assignment in a rented apartment, but the costs are not documented.

However, there is judicial practice, which, as an alternative, allows the amount of 700 rubles to be taken into account in expenses. (in Russia) or 2,500 rubles. (on foreign business trips) (Resolutions of the Fifth Arbitration Court of Appeal dated December 11, 2009 No. 05AP-5540/2009 in case No. A59-2701/2009; FAS North-Western District dated February 9, 2007 in case No. A26-5126/2006-28, Fourteenth Arbitration Court of Appeal dated June 2, 2008 in case No. A05-4612/2007).

Fifth. Expenses for paying the cost of tickets to the place of business trip and back if the travel dates do not coincide with the duration of the business trip.

There are explanations from regulatory authorities and judicial practice that are positive for the taxpayer (Letters from the Ministry of Finance of Russia dated August 11, 2014 No. 03-03-10/39800, dated July 30, 2014 No. 03-04-06/37503; Resolution of the Federal Antimonopoly Service of the Ural District dated June 19, 2007 No. F09 -3838/07-C2), however, tax authorities have the right to make a complaint and request clarification. In this situation, much will depend on the cause and number of days of non-compliance.

Sixth. The organization hired an employee of the counterparty to carry out the work and reimbursed him for travel and other travel expenses. According to the clarification of the Ministry of Finance of Russia (Letter No. 03-03-06/1/54684 dated September 24, 2015), reimbursement of travel expenses to individuals who are not employees of the company are not taken into account in income tax expenses due to the fact that the trip of a third-party specialist is not considered a business trip .

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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 recall 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 company 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.

Participation in exhibitions, visiting scientific and industry conferences, setting up supplied equipment, negotiations with business partners, and other production tasks are carried out during business trips. How to calculate daily travel expenses in 2017 and how are these days paid by the organization?

The interaction between a manager and an employee is regulated by labor legislation. The possibility of traveling outside of permanent residence is discussed during employment. When applying for a job, a specialist agrees to go on a business trip in the interests of the service. It is customary to consider a business trip when an employee travels for several days to another locality by order of a manager with a specific task.
Women expecting the birth of a child, single mothers, and persons under the age of majority are not sent outside the enterprise, organization, or institution where they are officially employed. Employees raising small children and disabled people have the right to refuse work trips (Article 259, Article 264 of the Labor Code of the Russian Federation).

Refusal to travel for an employee who is caring for sick relatives will not be considered a violation of labor discipline (Article 259, Article 264 of the Labor Code of the Russian Federation). The employee agrees in writing to go on a business trip for a holiday or rest day (Article 113 of the Labor Code of the Russian Federation).

Travel expenses

Employees sent by order of the manager to work in another city (locality) are paid:

• “apartment” - means of living;
• “travel passes” - funds for travel in both directions;
• per diem - money for personal expenses.

Providing business travel

Any business trip involves expenses. The employer organization is responsible for providing sufficient money. It is necessary to warn the employee about the upcoming trip in advance. Before departure, the accounting department gives the employee money in cash at the cash desk or transfers it to a card account. The advance must cover:

• fare;
• cost of housing;
• personal expenses;
• purchase of goods, materials;
• expenses for communication services;
• other expenses.

The employer's responsibility for covering travel expenses does not shift to the employee.

Lack of advance payment may be grounds for an employee to refuse to travel.

Registration of a business trip: examples of orders and statements

Documentation of a business trip begins with an order. In practice, personnel services and accounting use the statistical order form T9 or issue an order on the organization’s letterhead. Examples of forms and sample filling:

The manager orders an employee to be sent on a business trip

The organization issues a business trip order on a form

Statistical form of an order (instruction) for a business trip

An employee who knows about a business trip should write an application for an advance. Important: the chief accountant must approve the application. The employee will not receive money on account if the debt has not been written off from him. The manager prescribes the amount of monetary compensation that the employee will receive in advance. Most often, employees receive money at the cash desk or on a card before leaving on a business trip. It happens that an employee travels at his own expense. After returning, he appeals to management with a statement to return the amounts spent.

Example of an advance payment application:

An employee applies to the manager for the issuance of travel allowances

Personal expenses on a business trip

An employee who stays for more than a day outside his or her place of permanent residence to complete a production task is considered a business traveler. Money for an employee’s personal expenses while traveling on business is called “daily allowance.” Accounting does not require a report for funds spent on personal expenses. The departure date of the ticket will be considered the first day of the business trip for which per diem is paid. The last day will be the day of arrival. Per diem will be calculated for the weekend and/or holiday between the day of departure and arrival.

There are no restrictions on the minimum amount of payments for personal expenses on a business trip. The manager proceeds from financial capabilities and production needs. The director of the organization sets the costs for “per diems” in the order. The amount is negotiated for trips within the state and outside the country. The management is guided by the provisions of paragraph 3 of Article 217 of the Tax Code of the Russian Federation on the maximum amount of daily allowance without personal income tax. For example, the director ordered: To pay daily allowances in Russia - seven hundred rubles; abroad two thousand five hundred rubles.

Per diem = number of days on a business trip X amount of per diem.

An employee sent around the country for three days receives daily allowance: 3 X 700 = 2100 rubles.

Daily allowances are paid when an employee, in the interests of production, leaves and lives for several days in another area. An employee posted for the day does not receive a daily allowance.

Labor legislation guarantees the employee reimbursement of business trip expenses (Article 165 of the Labor Code of the Russian Federation). Refusal of per diem means failure to understand the legal nature of personal expenses. An employee, not knowing the provisions of Article 165 of the labor legislation, may be under the misconception that daily allowances must be supported by documents. Without receipts for personal expenses, he will not include per diem in the expense report. And the accounting department will pay the amount for which the report was accepted, without per diem.

Business trip and workplace

An employee on a business trip retains his workplace. Business trip days are paid according to the average (Article 167 of the Labor Code). The algorithm for calculating average earnings is given in Regulation No. 213 and Article 139 of the Labor Code of the Russian Federation.

1. Determine the day when the employee goes on a business trip and the day he returns.
2. Calculate how many working days are required for a business trip.
3. Take into account 12 months before the business trip. Calculate days worked and accrued wages. Do not include in average earnings days and amounts of wages calculated according to the average.
4. Calculate average earnings per day.
5. Calculate the average earnings for business trip days.

On practice:

1. The employee was on a business trip from March 20 to March 29, 2017.
2. The duration of the business trip is 8 working days according to the employee’s work schedule.
3. The calculation period taken into account is 12 calendar months until March 2017. From March 1, 2016 until February 28, 2017, the employee worked 200 days. 400,000 rubles accrued.
4. Average earnings per day is 2000 rubles. 400,000 rub. / 200 days = 2000 rub. in a day.
5. Average earnings for 8 days of a business trip: 2000 rubles. per day X 8 days = 16,000 rub.

When calculating travel allowances, the employee will be accrued daily allowances for 10 days. Per diem is paid for weekends and/or holidays during a business trip.

Calculation of payment for trips to foreign countries and within Russia

Foreign economic relations of enterprises and organizations imply that specialists from Russian companies are sent to perform official assignments in foreign countries. For example, manager A.I. Vetrov was sent to the city of Dusseldorf (Germany).

Flight from Moscow at 15:45 on March 14, 2017. The employee leaves for Moscow by train from Kursk on March 13 at 21:30. The flight back arrives in Moscow at 00:15 on March 17, 2017. A.I. Vetrov returns to Kursk from Moscow by train, which arrives at 06:35 on March 18.

By order of the head, the daily allowance was established in the amount of: within Russia 700 rubles, abroad - 50 euros.

A.I. On March 13, Vetrov received a report of 550 euros and 3,700 rubles. 550 euros on March 13 amounted to: 35,750 rubles. Exchange rate as of March 13: 65 rubles per euro.

March 20, 2017 A.I. Vetrov presented an expense report and attached documents to justify the expenses:

1. Ticket for the flight Moscow - Dusseldorf. Price 100 euros.
2. Ticket for the flight Dusseldorf - Moscow. Price 85 euros.
3. Hotel bill. Price 210 euros
4. The bill for Internet provider services is 5 euros.
5. Receipts for bank services for exchanging cash.
6. Train ticket Kursk - Moscow. Price 800 rub.
7. Train ticket Moscow - Kursk. Price 800 rub.

Expenses for business trips abroad in foreign currency are presented in the table.

Table: Calculation of travel allowances in foreign currency

Business trip expenses in Russia are presented in the table.

Table: Travel expenses in Russia

Accounting entries

An example of postings is given in the table.

Table: Business trip postings

Features of taxation of personal income tax and insurance contributions for business trip expenses are presented in the table.

Table: Taxation of personal income tax and insurance contributions for travel expenses for 2017

Differences in types of business trips

Sending an employee of a contractor organization to work in another locality for a period of a year or more is considered by the tax service as the creation of a separate division without registration. Such a conclusion by the fiscal authority may result in a fine.

Avoiding the attention of the tax authorities when performing long-term work outside the organization will help the customer’s commitment to create the necessary working conditions for the contractor’s seconded employees.

Forwarders, sales representatives, couriers, drivers are constantly traveling. The legislation calls this mode of work traveling (Article 168.1 of the Labor Code). By signing an employment contract, an employee agrees to work outside the office, warehouse, office, workshop, or organization.

Work that requires constant travel is not considered a business trip.

Travel expenses are expensed. Planning the timing, duration, frequency, and conditions of business trips affects financial results and requires a careful and rational approach.

On June 14, the State Duma adopted the Federal Law “On Amendments to the Tax Code of the Russian Federation.” The document describes the changes that will come into effect on January 1, 2017. The innovations concern daily payments for business trips. Let me remind you: previously the legislation did not regulate the maximum amount of daily payments. Enterprises could independently determine the amount of funds allocated for business travel. This approach was completely justified: a large company can afford significant expenses on business trips, while small companies are unlikely to be ready for serious expenses.

Previously, the amount of daily payments issued to employees was adjusted based on income tax standards. Thus, for trips within Russia, the amount of daily payments not subject to personal income tax was 700 rubles, and for trips abroad – 2,500 rubles. In addition, these indicators had to be recorded in collective agreements between the employee and the employer, as well as in local acts. If the specified limits were exceeded, then personal income tax had to be withheld and paid from the difference.

note

Officially, tax rates are not increasing. Only the wording changes in one thing
from the clauses of the Tax Code. At the same time, the financial consequences of such changes for enterprises become quite noticeable.

As for income tax, there were no restrictions, and the full amount of daily payments could be taken into account when taxing profits. The situation was more complicated with insurance premiums - previously they were not deducted from business trips. But with the adoption of the new law, insurance premiums must be withheld and paid from payments exceeding 700 rubles for trips within Russia and 2,500 rubles for carrying out official assignments abroad. This follows from paragraph 2 of Article 422 of the Tax Code of the Russian Federation.

Payment of travel allowances in 2017

Now companies will have to not only calculate deductions for insurance funds, but also pay money to the budget for employees going on a business trip.

On the one hand, innovations will cause further difficulties; time will have to be spent on additional calculations. On the other hand, many companies have long adapted to the limits of 700 and 2,500 rubles, controlling the amount of personal income tax withheld.

Another barrier in the form of contributions is unlikely to significantly affect the amount of daily payments. The global problem with these changes is that the tax base for most Russian companies actually changes. Sending employees on business trips is a common practice. Officially, tax rates are not increasing. Only the wording in one of the paragraphs of the Tax Code is changing. At the same time, the financial consequences of such changes for enterprises become quite noticeable. Most likely, changes in legislation are caused by the unstable situation in the economy, and the state is trying to replenish the budget in this way. Well, the measure is quite drastic, but effective. The only question is
whether we should expect the abolition of other “tax breaks” in the near future. We will probably find out about this very soon.

A company employee, going on a business trip, 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.