In the article, we will analyze in detail which organization can set travel expenses in 2017 and daily allowances in Russia. And also - what period of the 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.
Daily allowances in Russia in 2017 are taken into account in the same way as in previous years. The amount of daily allowance is set by each organization individually, the legislation does not regulate the amount of daily allowance.
At the same time, the FTS establishes maximum limit per diem, which is tax-free, but organizations are free to set any per diem in Russia in 2017. New accounting rules since 2017, the Federal Tax Service is obliged to pay personal income tax from the amount exceeding the limit established by the Federal Tax Service and insurance premiums, except for contributions for injuries.
The FTS does not limit per diem in Russia, 2017 brought only an additional obligation to pay insurance premiums from the amount exceeding the per diem limit established by the Federal Tax Service.
Daily allowances within these norms are not subject to taxation and payment of insurance premiums.
Travel expenses in 2017 in Russia include the following expenses:
Upon returning from a business trip, the employee must provide documents confirming his expenses. Travel expenses are paid only on the basis of the submitted documents. The employee must provide the following documents:
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For one-day business trips in Russia, employees are not charged daily allowances (clause 11 of the Regulation of the Government of the Russian Federation of October 13, 2008 No. 749).
Daily allowance is an additional cost of an employee associated with living outside the place of permanent residence. The employer transfers the per diem to the employee for each day of the 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 daily, he does not need to pay daily allowances from 2017. The need to return the employee home is determined by the head of the organization, depending on the distance, transport conditions, nature of work on a business trip.
How to prescribe daily allowances in a local act
Per diem 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 a filling:
You have to restructure your work due to numerous amendments to tax code. They affected all major taxes, including income tax, VAT and personal income tax.
Calculation of per diems for business trips to the CIS countries and average earnings for business trips - these issues are still the most relevant. We will try to answer them in the article.
: when calculating the average earnings during business trips, is material assistance paid for vacation in the amount of two salaries taken into account?
Answer: no, because financial assistance is a social payment, not a salary.
We recommend a webinar about business trips: documenting and travel expenses; average earnings during a business trip; weekend trip, day trip; daily allowance for business trips.
Answer: business trips to the CIS countries are a special case. Here they do not put any marks in the passport about crossing the border. Therefore, the daily allowance for such trips is considered in a special order: the date of crossing the border is determined by travel documents (clause 19 of Regulation No. 749 “On the features of sending employees on business trips”).
Daily allowance is paid to the employee in full for each day of the business trip. The day of departure on a business trip is the date of departure of the train, plane, bus or other vehicle from the place of permanent work. And the day of arrival, that is, the last day of the business trip, is considered the day on which the time of arrival of such a vehicle back to the place of permanent work falls. Each new day is counted from 0 o'clock.
The organization determines the amount of per diem independently. The most important thing is to fix them in the local regulations of the organization, for example, in the Regulation on a business trip. Daily allowances of more than 700 rubles in Russia and more than 2,500 rubles for business trips abroad are subject to personal income tax.
Viktor Nozhkin was sent on a business trip to Minsk (duration of the trip is 3 days):
Daily allowance in Russia - 700 rubles, should be paid to Nozhkin for July 10 and 12. For July 11, the per diem allowance, which is set for business trips abroad, should be paid - 2,500 rubles. In total, for the period of the business trip, Nozhkin will be paid per diem in the amount of 3,900 rubles. (700 + 2500 + 700).
Conclusion: in order not to make a mistake with the calculation of daily allowances when sending employees on business trips to the CIS countries, look at the date and time of crossing the state border.
On duty, all employees must strictly follow job descriptions and fulfill their responsibilities. At many enterprises of our boundless homeland, these labor duties are usually performed at a stationary workplace, but it happens that some specialists go on business trips.
For these business trips, the employee is allocated a certain amount for daily expenses. For business trips in 2017, the rate of these expenses will be determined by the government Russian Federation.
As a rule, the salary of “travelling” employees is slightly higher than that of those who are constantly at a stationary workplace. This is due to the fact that a person finds himself in an unusual environment for him, breaks away from his family and loved ones, spends a lot of time on the road. The amount of travel allowance depends on the duties of the employee, as well as on their complexity.
In 2017, the country's leadership will not change the amount of daily payments for business trips, even considering that it breaks all records.
At each enterprise, the norms of daily payments are set individually. Management, based on current legislation, may change the amount of payments every year depending on financial condition firms.
These amounts must be specified in the order or memo of the enterprise. Depending on the status of the employee and the region of the business trip, a differentiated approach may be applied when calculating payments.
Per diems in 2017, as well as in previous periods, are taken into account in the expenses of the institution. If there is a noticeable increase in such payments, then management may be interested in this fact, therefore, arguments should always be at hand confirming all expenses incurred. Although documentary evidence of the money spent is not provided for in the current legislation.
Features of calculating daily allowances in 2017:
Before you start calculating the maximum daily travel allowance for 2017, you first need to understand who you can send on paid work trips.
Within the country or abroad, only the employee who has concluded labor contract with company. This means that a person must be officially registered at his workplace. If this condition is not met, then government trips can hardly be considered a business trip and the employee will not be reimbursed for their expenses.
It should be noted that business trips do not include trips of employees if their work involves frequent travel and they are specified in the job description.
All these expenses should be deducted from the “Income” column in an official manner, but it should be borne in mind that, according to the law prescribed by the Russian Federation, the amount of daily expenses in the country does not exceed 700 rubles, and abroad - no more than two and a half thousand rubles. If an employee has spent large amounts, they will be subject to taxation in accordance with the Tax Code of the Russian Federation.
As soon as the business trip ends, the employee who was away must provide the management with all checks confirming the facts of spending public money.
If documentary evidence of the expenses invested in the trip is made public, then all amounts will be reimbursed in full. It is advisable to keep all receipts in order to avoid additional questions about where this or that amount was spent.
If during a business trip the employee makes personal expenses, and also goes beyond the daily limit established by the enterprise, then such expenses are not paid by the authorities.
If a business trip involves crossing the border, then additional expenses may be added to the main expenses for travel, food and accommodation: for the issuance of a foreign passport, visa and other documents. Also, at the request of the head, the employee can get insurance. All commission fees related to currency exchange, baggage allowance must be accounted for and paid for by management.
The list of travel allowances may include expenses for telephone calls or for using the Internet. Reimbursement of money to an employee occurs in the currency of the country where he traveled or in rubles.
Each person can calculate the amount that he can spend during a business trip. To do this, you should know what the cost of the ticket, the cost of living and add the approximate daily expenses, taking into account unforeseen expenses.
In 2016, the leadership of Russia tried to cancel per diem payments at enterprises. They associated this decision with the deterioration economic indicators states and raging. However, the daily allowance has not been canceled so far, which means that in 2017 you can safely count on financial support every day while traveling for work.
The legislation establishes the obligation of the management of an economic entity, when sending an employee on a business trip, to compensate for the approved expenses, which must be documented. However, the employee is also entitled to daily allowance on a business trip, which is issued for each day of the trip.
Daily travel allowance- these are additional expenses of an employee who performs his labor duties outside his main place of work, for renting housing, food, etc. The daily allowance for one day is determined in the local documents of the enterprise.
These cash issued to the employee before the most based on the expected duration of the trip. The employee does not need to document the expenditure of these funds.
If the enterprise applies, then the number of days of a business trip for calculating per diem 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 travel documents (tickets) submitted by the employee or hotel receipts, etc.
If during a business trip an employee is delayed due to reasons beyond his control, the administration must compensate the employee for all these days, when providing documents confirming this fact, for per diems. At the same time, daily allowances are paid for weekends and holidays, if such time falls within the business trip period.
Attention! The Labor Code of the Russian Federation establishes that the employer is obliged to compensate the additional expenses for a business trip (per diem) to his employee, therefore, it is impossible not to pay per diem on a business trip. They need to be paid even if the employee provides documents for housing and food, because the concept of additional expenses includes not only this.
The only possibility 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 in the amount of 0 rubles. This will be tantamount to their failure to pay.
In 2017, the administration of insurance premiums was transferred from off-budget funds in tax authorities. In this regard, there have been important changes in relation to the daily allowance.
The amount of these payments is determined by each business entity independently and is fixed in its regulations. But when calculating personal income tax, per diems were not taxed only within current regulations. This rule does not apply to insurance premiums.
If a business trip is made for 1 day, per diem must also be paid, and this rule applies to compensation for these expenses.
Attention! Since 2017, if the daily allowance on a business trip is more than 700 rubles (in Russia) or 2,500 rubles (foreign business trips), then the accountant, in excess of these amounts, must calculate not only personal income tax, but insurance payments for pension, medical and social insurance.
Only insurance premiums for injuries are not subject to daily allowances in excess of the norms. The old rules apply here.
New Year did not bring the per diem cancellation expected by many employers. Currently, the business trip of employees must be accompanied by their payment. In addition, these amounts must also be paid for one-day trips, as well as when an employee performs labor functions, if he has a traveling nature of work.
The administration of the company, as before, determines the size of the daily allowance independently, fixing it in, or another company. There are no upper limits for these sizes.
Attention! When taxing personal income tax and calculating insurance premiums, a standard of 700 rubles applies. Above this amount, per diems are subject to income tax.
Since the previous Decree was canceled, and the new norms do not establish minimum term business trips, then it also recognizes a one-day trip. The Labor Code of the Russian Federation establishes what must be accompanied by the payment of per diems.
Their size is also determined by the company's local acts, and there is a standard of 700 rubles for personal income tax and insurance premiums.
The traveling nature of the work of employees should be accompanied by the payment of compensation for additional expenses incurred by the employee, that is, per diems.
However, the employer must be prepared that he will have to confirm the travel nature with such documents as an employment contract with an employee, in which this condition must be indicated, employee reports on business trips, etc.
The normative acts of the enterprise determine the amount of per diem, relying in this case on the employee. At the same time, the limit of 700 rubles should also be taken into account here.
A business trip of an employee can be carried out outside the country, and during it he must also be given daily allowances.
Daily allowance rates for business trips abroad are also established by the economic entity independently. However, in these cases, if the organization belongs to public sector should take into account Government Decree No. 812, which establishes maximum dimensions daily allowance for each country, expressed in US dollars.
Other firms, when establishing their own standards, can use the provisions of this act.
Attention! In order to personal income tax and the calculation of insurance premiums, the standard is 2500 rubles. Above it, amounts issued will be taxed.
When deciding in what currency it is necessary to issue daily allowances for business trips abroad, one should take into account the days when the employee will be in his country, and the days when he will be on a trip abroad.
The legislation establishes that for the days of being in the territory of their own state, the employee receives per diem in rubles, and for the days of a business trip abroad in the currency of the country where he is sent. It should be borne in mind that on the day of departure from the country, per diems are considered in foreign currency, and on the day of arrival - in rubles.
The firm has the right in its normative documents establish a different procedure for determining the currency of daily allowances.
Payment of daily allowances can be made both immediately in foreign currency and in rubles in the equivalent of the underlying currency. This issue is resolved by the management of the company independently.
In the latter case, the employee will have to independently contact the relevant institutions and exchange the money received for foreign currency.
Exchange rate differences on a trip abroad may arise due to the fact that the Central Bank of Russia may set different exchange rates on the day of issuance of money on account and on the day of submission advance report.
If a negative exchange difference, then it should be taken into account as part of other expenses of the company, and positive - as part of other income.
The organization may not issue per diems in foreign currency to the employee, but give an order to make the exchange on their own, upon arrival in the country of destination. In this case, the supporting document is an exchange certificate from the bank, which indicates the exchange rate and the amount of the purchased currency. But the costs in foreign currency, for example, for a hotel, are already converted into rubles based on the established exchange rate of the Central Bank.
When traveling to countries that are members of the CIS, a stamp is not put in the passport. Therefore, the date of crossing the border in this case is determined by travel tickets, based on the date and time of arrival in the country of destination.
Thus, the day on which vehicle(train, bus, plane, etc.) arrived at the destination in foreign country, is considered the day of entry.
Attention! Daily allowances on a business trip in the CIS are paid at the rate of a foreign trip. The days on which the vehicle arrived at its destination in Russia are considered the days of return, and per diems are paid on them according to the norms of trips within the country.
If an employee falls ill 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.
The hospital payment is made on the basis of a certificate of incapacity for work. It is allowed to open it at the place of the 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 the illness, the company fully pays the cost of renting a room. But there is an exception - housing is not subject to payment for the days of being in a medical institution at a hospital.
A separate problem is the payment of sick leave if an employee falls ill on a foreign business trip. Sick leave of a foreign sample 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 certify it at the consulate of the country where the original was issued.
Based on the provided translation, the doctor should already open a Russian sick leave. However, the employee will have to perform all these operations independently and at his own expense.
When sending an employee 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, though it does not establish exactly how this must be done. As a result, two methods can be used.
First way- two different trips. The employer must issue a complete package of documents for a new trip - a 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 on a business trip, including days on the road. The day on which both trips will intersect is subject to double payment - since this is the final day of the previous trip and the first day of the next one. True, in this case, a dispute with the tax authority is likely to arise due to excess payments.
Second way- Consolidation of trips. If it is immediately known that the employee will have to visit several places at once, then a full package of documents is issued for a business trip. All information is entered into it, destinations, goals are indicated separated by commas, the total duration is affixed.
Attention! At the same time, the law does not limit the duration of the trip, leaving it at the discretion of the company. Per diems are calculated and paid immediately for the entire duration of the trip. If two or more countries are to be visited during a business trip, the trip is divided into segments, and the daily allowance for each is calculated based on the established norms for this country.
Since 2015, the law has been allowed not to issue. In this case, travel tickets, boarding passes, hotel bills and other papers must be used to confirm the total duration of the trip.
If the employee failed to provide them, then from the host company you can request an official document confirming the work of the business traveler, with a seal and signatures.
Since 2016, it has been allowed to use personal vehicles when traveling to and from a business trip. In this case, checks for refueling fuel and a memo addressed to the head 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 the forms provided by the employee.
But the employee is not obliged to provide documents that would confirm the expenditure of per diems, and in general the very fact that they were not used. The employer, by law, must make this payment, but what the employee will spend on is his own business.
While on a business trip, part of her 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 place of business trip during these days, then such days are considered as days of rest. However, the law obliges to pay per diem for them, as well as compensate for other expenses (for example, for a hotel).
Holiday pay must be made if:
However, it must be charged at least twice the amount. Or, at the request of the employee himself, the days can be paid in a single amount, and on any day convenient for him, a day off will be provided.
Attention! Local acts of the company, collective or labor agreement may establish other payment rates, however, they cannot be less than that established by the Labor Code of the Russian Federation.
According to the regulation on business trips No. 749, the days of a trip abroad must be divided into intervals in order to correctly calculate the daily allowance.
Wherein:
The exact date is determined according to the stamp affixed to the 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 per diem in Russia is paid for it.
If the plane arrived before 24:00, but the customs control will pass after 24:00, the next day will be considered the border crossing date (at the airport, the customs zone is considered the border). Thus, for the day of arrival, per diems are paid in the norm of a foreign trip, and for the day of crossing the border - in the norm of a trip across Russia.
Attention! If the plane arrived after 24:00, and at the same time customs control was passed - the day of arrival and passage is considered the day of stay in Russia, per diem is paid for this day according to the norms of trips within the country.
There is an exception to this rule - when moving between CIS countries, a stamp is not put in the passport. The dates of departure from the country and return will be determined by marks in the travel certificate or dates on travel documents. In this case, the daily allowance for the date of departure will always be paid at the rate of foreign travel, and for the date of return - at the rate of travel within the country.
For purposes tax accounting The following daily allowances are set:
Per diems 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 more, then tax must be charged on the excess amount. This is done on the last 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 the reports and 6-personal income tax.
Since 2017, with the transfer of rights to manage contributions to the Federal Tax Service, excess daily allowances must also be taxed by contributions to all funds, except for deductions for injuries. It is necessary to calculate contributions based on the results of the month when the advance report was approved, by including the excess amounts in the general base.
Attention! It is not necessary to apply per diem norms when calculating income tax in 2017. The company accepts them for accounting in the amounts fixed by the company's local acts, and classifies 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.
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Since 2017, they are not subject to insurance premiums per diem in the amount established by the Tax Code. Daily allowances in excess of such a limit, even if their size is prescribed in the company's local regulations, are subject to both contributions and personal income tax.
Thus, it was established that daily allowances in the amount of:
Thus, from 2017, daily allowances in excess of these norms should be taxed, regardless of whether the excess amounts are prescribed in local regulations or not.
By general rule the date of payment is determined as the day of their accrual (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.
Recall that upon returning from a business trip, the employee must, within three working days, submit an advance report on the amounts spent in connection with the business trip, including daily allowances, and make the final settlement of the cash advance issued to him before leaving on a business trip for travel expenses (clause 26 Regulations on business trips, approved by the decree of the Government of the Russian Federation of October 13, 2008 No. 749).
Note that per diem does not impose insurance premiums for injuries (clause 2, article 20.2 federal law dated July 24, 1998 No. 125-FZ). In this case, the size of the daily allowance does not matter.
The calculation of personal income tax from excess daily allowance is made on the last day of the month in which the advance report is approved. And the withholding of the calculated tax is made, for example, from the amount of the salary. Withheld personal income tax must be transferred to the budget no later than the day following the day the income is paid (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 norms established by law, when filling out section 3 of the certificate in the form 2-NDFL, is reflected under the income code 4800 "Other income" in the month of approval of the advance report (letters of the Ministry of Finance of Russia dated 06/21/2016 No. 03-04-06 / 36099 , ). But daily allowances within the limits are not subject to personal income tax and do not reflect 2-personal income tax in the certificate.
Excess daily allowances are also subject to reflection in section 2 of the calculation in the form 6-NDFL (approved).
EXAMPLE
Per diem allowance for a business trip in Russia was paid on 03/13/2017. Their size is set in local normative act 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. The transfer of personal income tax was made on 04/06/2017.
Section 2 of the calculation in the form 6-NDFL for the first half of 2017 should be completed as follows:
Travel expenses, including per diems, are taken into account as other expenses associated with production and sales. Recognize them on the date of approval of the advance report. This rule is valid both for the accrual method and for the cash method (subclause 12, clause 1, article 264, clause 5, clause 7, article 272 of the Tax Code of the Russian Federation).
Insurance premiums calculated from the amount of excess daily allowances are included in other expenses related to production and sales as of the date of accrual (subclause 1, clause 1, article 264, subclause 1, clause 7, article 272 of the Tax Code of the Russian Federation).
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 set the daily allowance - 1000 rubles. for each day spent on a business trip on the territory of the Russian Federation. The employee was on a business trip for 6 days. 6000 rubles were paid. per diem.
The amount of 4200 rubles is not subject to insurance premiums and personal income tax. (6 days x 700 rubles). But the amount exceeding the norm - 1800 rubles, is subject to taxation.
Postings will be made in accounting:
DEBIT 71 CREDIT 50
6000 rub. - the accountable person was given per diems;
DEBIT 26 CREDIT 71
6000 rub. - recognized expenses in the form of daily allowances;
DEBIT 70 CREDIT 68
234 rub. (1800 rubles x 13%) - personal income tax withheld from over-limit daily allowances;
DEBIT 26 CREDIT 69
540 rub. (1800 rubles x (22% + 2.9% + 5.1%)) - insurance premiums were accrued from the amount of excess daily allowance.
