The stay of an employee on a trip by order of the head of the organization and for the implementation of official assignments is paid taking into account the average wages and daily allowance for all calendar days spent on a business trip.
In the current year 2020, the government did not change the order of payment business trips abroad.
The employer does not have the right to send on a business trip abroad employees who:
But workers engaged in creative activities, journalists, singers, actors, including athletes who are not yet 18 years old, are allowed to travel outside the country on work issues.
Workers of certain categories can be sent on a business trip abroad, by their consent, drawn up in writing. It refers to the following employees:
Listed categories of employees may refuse from traveling abroad for work. This right should be stated in the written consent to the business trip, which confirms their awareness of this possibility.
Often, experts ask themselves the question of formalizing a working trip outside the country to an official if he is employed part-time within the organization. Such employees may travel for work purposes, but this must be correctly reflected in the documents relating to the second place of work.
Income tax calculation individuals involves the rationing of daily allowances. Business trips outside our country do not provide for taxation on the amount of the employee's expenses for accommodation, if they do not exceed 2,500 rubles per day, according to the same article tax code. For example, if the daily allowance paid by the organization is 2,700 rubles, then 200 rubles of this amount are taxed.
Pension payments, medical contributions, compensation for sick leave and child care are made in a similar way.
Thus, compensation to an employee for being on a business trip abroad is provided for by Article 168 of the Labor Code of the Russian Federation. If the organization is budgetary, then the amount of daily allowance is calculated in accordance with legislative acts. Other organizations set their own size.
Detailed information on business trips abroad is presented in this seminar.
The daily allowance for business trips abroad is important for calculating income tax, as well as for the purposes of calculating and payment of personal income tax.
Recall that the employer sets the 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 install various sizes daily allowance for business trips abroad, depending on which country the employee is sent to perform the official task.
By the way, budget organizations the amount of daily allowance for business trips abroad is established by the Government of the Russian Federation. And commercial organizations, if desired, can be guided by these daily allowances.
For understanding, here are some sizes of daily allowances for business trips abroad, established by the Government RF for state employees (Decree of the Government of the Russian Federation of December 26, 2005 No. 812):
The employer himself determines in which currency to establish and pay per diems for business trips abroad. For example, the amount of such daily allowances can be set in foreign currency, but the employee will receive an amount in rubles equivalent to these currency daily allowances.
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.
By general rule daily allowances are paid to the employee as follows (clauses 17, 18 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749):
True, the company has the right to establish its own procedure for calculating the daily allowance paid.
The entire amount of daily allowance (without any restrictions) can be taken into account as expenses when determining the income tax base (clause 12 clause 1 article 264 of the Tax Code of the Russian Federation).
If per diems are issued in rubles, then accounting for such expenses will not cause any difficulties - just the entire amount is written off as part of “profitable” expenses.
If the daily allowance was issued before the business trip in foreign currency, then it is necessary to transfer this amount in rubles per official exchange rate Central Bank on the date of issuance of daily allowances (clause 10, article 272 of the Tax Code of the Russian Federation):
The amount received is included in the costs.
When traveling abroad, personal income tax is not subject to the amount of daily allowance, not exceeding 2500 rubles. per day (clause 3, article 217 of the Tax Code of the Russian Federation). Accordingly, from the amount in excess of this limit, it is necessary to withhold personal income tax and transfer it to the budget.
If the daily allowance was paid in rubles, then the taxable base for personal income tax will be calculated according to the following formula:
By the way, if the per diem in the organization is set in foreign currency, but paid to the employee in rubles, then no recalculations need to be done (Letters of the Ministry of Finance dated 04/22/2016 No. 03-04-06 / 23252, dated 02/09/2016 No. 6531).
If the daily allowance is paid in foreign currency, then in order to pay personal income tax, one important feature must be borne in mind: this amount must be converted into rubles at the official exchange rate of the Central Bank, set on the last day of the month in which the travel expense report is approved (Letter of the Ministry of Finance dated 03/21/2016 No. 03-04-06/15509). Therefore, the base for personal income tax in this case is considered as follows:
As a general rule, daily allowances paid to employees in 2018-2019 are subject to insurance premiums on the same principle as personal income tax. That is, contributions must be accrued from the amount of daily allowance exceeding 2500 rubles (
In addition to the TC, these relations are regulated by:
The task is signed by the seconded worker and approved by the employer. The task must contain information about (about):
The consent of the employee is issued when traveling for more than 30 calendar days. In order to avoid labor disputes, it is better to issue consent in writing: make a special entry under the text of the order (instruction) with the signature of the employee or draw up a separate written document on sending on a business trip with a place to put a mark on agreement or disagreement with the employer's proposal.
The order is the basis for the calculation and payment of funds to seconded workers.
When sent on a business trip abroad, a travel certificate may not be issued - the fact of being on a business trip will be confirmed by a business trip order and other documents (for example, travel documents, an invoice for accommodation).
The advance payment is issued in foreign currency and (or) Belarusian rubles before the employee goes on a business trip to recover expenses:
In addition, if original documents are provided, the employee is reimbursed for the following expenses (clause 30 of Instruction No. 115):
For reference
The costs associated with obtaining a service passport and visas are not reimbursed by the employer.
The employee should be familiarized (the form of familiarization is established by the employer):
For reference
The form for calculating funds for a business trip abroad is established by Appendix 1 to the Decree of the Ministry of Finance of the Republic of Belarus dated March 29, 2012 No. 18.
Violation by an authorized official of the established rules for issuing a business trip may result in disciplinary liability, and if the violation also causes harm to the employee, liability under Part 1 of Art. 9.19 of the Code of the Republic of Belarus on administrative offenses(imposition of a fine in the amount of 4 to 20 basic units, and on entity– up to 100 base units).
What travel expenses must the employer pay? Why when paying for transport or accommodation tickets bank card For reporting, does the accounting department require a statement of the movement of funds on the card account? Why does the employer require to book accommodation and pay for tickets only with a bank card of an employee who goes on a business trip?
The site collected a few simple questions about business trips, the answers to which were helped by the lawyers of the corporate practice of the law office REVERA.
A business trip is a trip for a certain period of time by order of the employer to perform a business assignment outside the place of permanent work. A prerequisite is that the trip takes place in another area (that is, a trip within the same city is not a business trip).
Basically - a larger amount of travel allowances and stricter reporting on their use. There are other differences: for example, when traveling abroad, travel allowances can be issued in foreign currency.
Unlike business trips in Belarus, it is mandatory to have an assignment for a business trip with you.
Not later than one day before the trip, the employer is obliged to give the employee a cash advance. The advance must cover round-trip travel, lodging and daily allowance (usually food, public transport etc.).
As for the expenses that the employer is obliged to reimburse, there are some nuances here. So, if an employee has the right to free travel or he travels on a business trip in a company car, then transportation costs back and forth are not reimbursed to him. And if the receiving or sending party pays for food, then the daily allowance is issued only in the amount of 50% of the norm.
But the cost of mobile communications in the daily allowance is most often not included. Here everything is decided by agreement with the employer, but in general, he has the right not to reimburse them. In order for the employer to reimburse other expenses, you need to agree on them in advance.
Upon returning from a business trip, the employee draws up an advance report and returns the balance of money, if any. If the amount spent exceeds the amount of the advance, but the employee's expenses are justified and he can confirm them, the employer can reimburse this amount.
In order to avoid possible disputes, it is better to indicate specific types of expenses to be reimbursed in the order (instruction) of the employer to send the employee on a business trip.
All rules for reimbursement of travel expenses in Belarus can be found in the corresponding instructions.
As a general rule, yes, leader. In each individual situation, it all depends on who can perform the duties of a leader by order in cash: government agencies usually have special regulations, private organizations have local regulations legal acts(for example, job description deputy director).
However, if the manager knows that he will be absent, it is better for him to issue a one-time power of attorney for one of his subordinates so that he can approve the report and reimburse the expenses.
For example, if an employee was traveling on a train, such confirmation could be a check from a restaurant compartment or from a store at the end station. If there are no such documents, then the expenses are compensated at the minimum fare. It is calculated according to the formula: the recommended norm for the distance of transportation of passengers and goods * tariff for 1 km.
For example, an employee was sent on a business trip from Minsk to Bobruisk. Today, the recommended rate of transportation distance between these cities is 150 km. The fare for transportation on regional economy class lines is 0.016 BYN/km. Thus, the employee will be paid 2.4 rubles for a one-way trip.
If the employee does not have original documents confirming the payment for housing, he will be reimbursed 2.5 rubles for each day of the business trip.
The legislation establishes that in order to reimburse the costs of public transport (except for taxis) to the station, pier, airport, authentic travel documents are needed.
For reimbursement of expenses for renting housing, original documents confirming these expenses are also required - checks, receipts.
The employer, of course, has the right to request a statement of the movement of funds on the account. But even if it does not contain information about the rent, since the employee paid in cash and he has a check, the employer will be obliged to reimburse this expense.
The internal documents of the company may have their own rules on this matter. However, they must not be contrary to law. If you have documented your expenses, the employer is obliged to reimburse them, regardless of whether they were paid by your salary card or someone else's.
Another thing is when the employer transfers money for a business trip to a special corporate debit card- then all expenses should be paid from it.
No. The Ministry of Finance establishes a single per diem allowance for all. For example, when traveling on a business trip in Belarus, this amount is 7 rubles per day. These rules apply to both public and private companies. At the discretion of the employer, daily allowances can be set in a larger amount.
The salary is considered as for regular work, regardless of how many days the business trip lasts and how many hours a day you have to work on it. Plus, of course, the employee is reimbursed for travel expenses.
Compensate. On the one hand, it is customary to seal any document emanating from a legal entity. On the other hand, the legislation unconditionally requires it only in some cases: issuing a power of attorney on behalf of a legal entity, issuing a copy of any outgoing documents, etc. That is, purely from the point of view of legislation, the absence of a seal on a document does not deprive it of legal force.
Basically, in order for a document to be valid, it must have:
organization name or structural unit, date, registration index, signature.
The employer can set any amount of compensation. The main thing is that it should not be less than similar amounts established for budgetary organizations.
The first day of a business trip is the day of departure of the train, plane, bus from the place of permanent work, and the last day of arrival.
If the plane departs at 23.55 on January 1, then the start of the business trip is on January 1. With a departure at 00.05, the trip will begin on January 2. Expenses on the last day of the business trip are reimbursed in the same way as on other days.
If your plane / train leaves in the middle of the working day or arrives before it starts, then the question of what time to finish the work and whether to come at all is decided by agreement with the employer.
Business trips for incomplete days are issued in the same way as any other business trip - by order (instruction) of the employer. The business trip of some civil servants may be formalized by a decree.
If the business trip is within Belarus, then legally no documents are required for this. For business trips abroad, a business assignment is required.
Author Masha Dianova asked a question in Accounting, Audit, Taxes
Per diem allowance for a business trip to Belarus and got the best answer
Answer from SAPOV[guru]
The daily allowance is set at each enterprise independently and is determined by local regulations or collective agreement.
The maximum daily allowance is not limited. According to tax legislation: p. 3 Art. 217 Tax Code of the Russian Federation personal income tax size daily allowance for a business trip in the Russian Federation should not exceed 700 rubles / day and business trip abroad- 2500 rubles / day. The amount of per diem more than these standards is taxed.
Per diems may be higher than the norms specified in the law, then in this case the employer will be obliged to pay tax on the amount exceeding the norm by law.
On average, daily allowances for business trips around the country range from 200 to 700 rubles; when traveling abroad, the daily allowance is on average 2,500 and depends on the country to which the employee is sent.
In the case when the route of the business trip first passes through the territory of the Russian Federation, and then already goes beyond the border of the Russian Federation, the payment of daily allowance is determined as follows:
- for each day of stay on a business trip on the territory of the Russian Federation - according to the internal standard of the Russian Federation;
- for each day of stay on a business trip in the territory of the country where the employee is sent in accordance with the relevant standard for this country. These amounts are then added together.
In the case when the employee cannot provide documents confirming the cost of living, in accordance with paragraph 3 of Art. 217 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated February 05, 2008 No. 03-04-06-01 / 30), the amount of payment for renting housing is accepted no more than 700 rubles / day.
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Yes, that's right, I would also think... .
The employee crosses the border on the day he is sent on a business trip, the daily allowance for this day is calculated in an amount not exceeding 2500 rubles. , For the last day of the trip, per diems will be displayed in the amount of only 700 rubles.
Answer from 2 answers[guru]
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