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 of the 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.
Daily allowance for a business trip is the money that the employer pays to the employee for personal expenses; the employee does not have to report on them. total amount per diem depends on the duration of the business trip and the destination. The article discusses the procedure and examples of calculating daily allowances for a business trip in 2020.
The amount of daily allowance for one day of business trip can be any. The amount is negotiated in the collective agreement or local normative act. If the nature of the employee's activity implies regular business trips, then a table with daily allowances, depending on the place, can be attached to the employment contract.
The Tax Code determines that daily allowances up to 700 rubles for domestic trips and 2,500 rubles for foreign trips are not subject to personal income tax.
If an employee goes on a business trip to an area where it is possible to return home daily, then the per diem is not paid to him. The expediency of such trips is determined by the head.
Daily allowance is paid to the employee for each day of the business trip, including weekends and holidays, as well as forced delays (not the fault of the employee). The employee is entitled to per diem if during the business trip he was on sick leave. The start of the trip duration report is the day of departure. For example, if an employee leaves his city at 23.55 on April 10, then this day will be considered the start of the business trip, and the employer is obliged to pay per diem for it.
The date of arrival is considered in the same way. For example, an employee finished his work on April 10 and left on the same day by train to his locality. The train arrives at 00.05 on 11 April. This day is still considered a business trip period and per diem is charged for it. It is also necessary to take into account the time required to travel from the airport, pier, station, if they are outside the city. This calculation procedure was approved by Decree of the Government of the Russian Federation No. 749 of 10/13/2008.
The calculation of daily allowances for business trips abroad has a number of features. Its duration is calculated in the same way. Wherein:
Per diems on the day of arrival in another country are considered according to the standards for a business trip abroad. On the day when the employee returned to the country, he receives per diems according to the norms for an internal business trip. Border crossing dates are checked against the mark in the passport. On business trips to the CIS countries, when crossing the borders of which a stamp is not put in the passport, the dates of departure and arrival are considered according to travel documents.
If during a business trip an employee moves from one country to another, then the day of crossing the border is carried out at the rate of the country of arrival.
Pay attention to how daily allowances are calculated for business trips in the CIS countries:
note
If the departure or arrival falls on a weekend, then the payment is made in an increased amount, since the legislation clearly establishes the days of work and rest. However, employers often forget about such moments, which is a violation of the rights under the Labor Code. Read more in this
The employee was sent on a business trip to Germany. The plane takes off at 00.30 on 04 April. In order to get to the airport, which is located outside the city limits, and to check in, he needs to leave by car no later than 22.00. The business trip ends on April 10, and the plane from France departs on April 10 at 23.00 and arrives on April 11. The collective agreement stipulates that daily allowance for business trips in the Russian Federation is 750 rubles, abroad - 2500 rubles. The travel allowance will look like this:
For example, a similar business trip was planned, but due to bad weather conditions, the plane's departure was delayed for a day. In fact, the plane took off at 23:00 on April 11 and arrived on April 12. In such a situation, the employee must be paid 2,500 rubles per day for April 10 and 11, and 750 rubles for April 12.
Changes to the Tax Code came into force on January 1 this year. If earlier amounts over 750 and 2500 rubles for domestic and foreign business trips were subject to personal income tax, respectively, now insurance premiums must also be paid from them.
A lawyer will advise you in the comments to the article
The amount of travel expenses carried out on the territory of the republic is based on the norms of expenses established by the Ministry of Finance of the Republic of Belarus (daily allowances, living expenses, travel). Will the order of their application change with the denomination? Will the latest event affect accounts payable? We suggest that you familiarize yourself with the author's recommendations on this topic.
As established by the Decree of the President of the Republic of Belarus dated November 4, 2015 No. 450 “On the denomination of the official monetary unit 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 sample 2009 in the ratio 10 000:1.
Of course, the denomination also applies to settlements with accountable persons for travel expenses. First of all, there are questions about the calculations related to business trips on the territory of the Republic of Belarus. As for foreign business trips, as you know, the cost rates for them are set in foreign currency and most of the calculations are made either in foreign currency or in foreign currency. Belarusian rubles in connection with the established official exchange rate National Bank of the Republic of Belarus.
In accordance with paragraph 1 of the Clarifications of the Ministry of Labor and Social Protection of the Republic of Belarus on the procedure for calculating the wages of employees, the monetary allowance of military personnel, employees with special ranks, Suvorov students, pupils of military units, pensions, scholarships, allowances and other payments established by law, in connection with the denomination of the official currency of the Republic of Belarus (letter No. 1-2-12/525 dated March 15, 2016) from July 1, 2016 payments established by regulatory legal acts, incl. local, in absolute (digital) sizes, are subject to a reduction of 10,000 times.
Please note that the amount of reimbursement of 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. At present, the norms for reimbursement of travel expenses are determined by the Decree of the Ministry of Finance of the Republic of Belarus dated 08.08.2013 No. 53.
Reference: According to the information available in the editorial office, the Ministry of Finance is preparing a document establishing new norms for travel expenses from July 1, 2016.
Their value will be:
Accommodation outside the place of residence (daily allowance) - 7 rubles;
Accommodation outside the place of residence (daily allowance for one-day business trips) - 3 rubles. 50 kopecks;
Payment of expenses for renting a dwelling without presenting original documents - 2 rubles. 50 kop.
The amended amounts of reimbursement 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 in the amount established by the relevant instruction approved by the Decree of the Ministry of Finance of the Republic of Belarus dated April 12, 2000 No. 35.
Consider the procedure for calculating travel expenses that arise in the organization in June - July 2016 (see table).
|
Business trip period |
Business trip payment procedure |
Decor advance report |
|---|---|---|
|
1. The business trip starts in June, ends in July, the report was made in July |
For business trip days falling in June, we apply the "old" norms and denominate the amount of expenses; |
|
|
2. The business trip starts and ends in June, the report was made in July |
For all days of the business trip, the "old" norms apply and we denominate the amount of expenses. We denominate the amount of the advance payment |
Advance report approved in denominated amount |
|
3. The business trip starts and ends in June, the report is drawn up in June, the final settlement with the employee is made in July |
For all business days, the "old" norms apply. We make the final settlement with the employee in a denominated amount |
Advance report approved in non-denominated amount |
|
4. Business trip starts and ends in July |
For all business days, the "new" rules apply. |
Advance report approved in denominated amount |
Example.Transitional business trip June - July 2016
According to the order of the employer, the 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 payment for travel expenses in the amount of 2,670,000 rubles. Upon returning from a business trip, the employee submitted an advance report with documents confirming expenses attached:
- travel: Bereza - Minsk - 33,800 rubles; Minsk - Bereza - 3 rubles. 38 kop.;
- hotel accommodation - 160 rubles. 32 kop. (including VAT 20%).
In this case, the advance report will be approved in a denominated amount, since it was made in July 2016, i.e. after denomination.
The accounting records will include the following entries:
Dt 71 - Kt 50- 2,670,000 rubles.
- reflected the amount of the advance payment for travel expenses (06/26/2016);
Dt 26 and others - Kt 71- 192 rubles. 36 kop. (52 + 6.76 + 160.32 - 26.72)
- the amount of travel expenses is included in the costs;
Room 18 - Room 71- 26 rubles 72 kop. (160.32×20/120)
- reflected the amount of "input" VAT.
The material is available for subscribers of the electronic journal "Chief Accountant"
In the course of carrying out their activities, enterprises and organizations from time to time send their employees outside the city, as well as abroad, to resolve certain issues.
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The purposes of the trips are different: the exchange of experience, the signing of supply contracts with contractors, the coordination of measures for mutual cooperation and many other tasks.
Article 166 of the Labor Code defines such work trips as business trips.
Their terms and objectives are set with the signature of the director.
And although the performance of the production task takes place outside the territory of the organization, and sometimes outside the country, the legislation guarantees that:
In the world quite often there are changes in the relationship between countries. Therefore, it will be important to monitor changes and amendments to existing regulations in order to properly complete the paperwork.
So, as a result of the agreements reached with some CIS member states on visa-free border crossings, by Decree of the Government of the Russian Federation of December 29, 2014 No. 1595, some changes were made to the current document No. 749 (the nuances when making trips to the CIS countries will be discussed below).
Before making a decision to send an employee on a business trip, some provisions of the Labor Code should be taken into account.
You need to know that the following categories are not allowed to be sent on business trips:
Documentation of business trips, both on Russian territory and abroad, is approximately the same.
In both cases, an order must be issued. The posted worker must be familiarized with it, about which a personal signature is affixed in the corresponding line of the order (instruction).
The publication of an order may be preceded by a production task or an invitation to participate in a conference, exhibition, etc.
It is not superfluous to indicate here that the design is similar to multi-day ones.
That is, an administrative document is also issued, the trip is also marked in the journal with the corresponding mark (06 or "K").
The sequence for sending a seconded employee on a work trip is as follows:
Important: information about possible business trips should be contained in . In the absence of such, the employee may legally refuse to travel.
To begin with, it is worth carefully studying the invitation of a foreign company and financial conditions. Sometimes the host takes on some of the costs, such as accommodation.
It is also necessary to find out whether the seconded employee has a passport. In the absence of such, it is necessary to take into account the costs of its registration.
At the exchange rate of the country to which the employee is to go, all upcoming expenses are calculated and documents are prepared.
Step by step, the whole process can be built as follows:
From 2020, restrictions on the duration of business trips have been lifted. The duration of the business trip is indicated in the order. Many organizations develop local travel policies.
Long-term business trips must be accompanied by documents.
They can be justified by:
Do not forget that if an employee exceeds general term foreign business trips in the amount of 183 days within 12 consecutive months personal income tax rate will be 30% instead of 13%.
All primary documents related to the employee's stay abroad, after returning, must be attached to, the deadline for which is three working days upon arrival.
Documents in a foreign language require line-by-line translation.
A specialized agency or any person with the appropriate qualifications can act as a translator (a copy of a diploma, certificate, etc. is attached).
Departure and entry into the territory of the country is accompanied by marks of the customs service on crossing the border.
Therefore, to justify the daily allowance, it is necessary to make copies of the pages of the passport with customs stamps.
A report on a business trip to a CIS country requires the application of travel tickets.
Various documents can testify to the actual costs incurred - these are checks, baggage checks, tickets, etc.
Sometimes employees go on business trips in their own vehicles, which is not prohibited by law. In such cases, receipts from gas stations, checks, etc. can serve as documents confirming travel expenses.
The accounting department of the enterprise accepts the advance report drawn up accordingly and reimburses the costs incurred minus the advance received earlier.
In addition to transport, they are also paid. The procedure for booking and hiring accommodation is usually specified in a local document.
Sometimes it can be expensive to book a hotel room. In such cases, it is more profitable to rent a house. Then, when reporting, you need to attach a rental agreement.
The Ministry of Finance of the Russian Federation, in its letter dated 07/17/15, clarifies the advisability of paying for accommodation and daily allowances by using bank cards. Decree of the Government of the Russian Federation No. 749 determines that the procedure for compensation is determined by the collective agreement.
Therefore, it is possible to issue foreign exchange under the report subject to the requirements of the legislation on currency regulation.
The exchange rate officially set by the bank is determined on the day of debiting Money.
Calculation of daily allowances for business trips abroad is carried out taking into account the number of days of travel through the Russian territory and from the moment of crossing the border according to customs marks.
The norms of daily allowance, not taxed, are established by Article 217 of the Tax Code of the Russian Federation and amount to 700 rubles / day for the Russian territory and 2500 rubles for the foreign one.
Local documents may approve increased daily allowances, but then personal income tax is withheld from the difference.
Example accounting operations with daily allowance is shown in the following table:
| Indicators | Amounts of cash (in rubles) | postings |
| Condition: time spent abroad, including the flight Moscow - Prague = 3 days | ||
| Issued under the report to the employee at the rate of 3500 r / day. according to the coll. agreement | 10500 | Dt 71 - Kt 50-1 |
| Reflected in advance report | 10500 | Dt 20 - Kt 71 |
| Personal income tax withheld from the excess amount ((3500-2500) * 13% * 3 days) | 390 | Dt 70 - Kt 68 |
Insurance premiums are not paid, since the amount of daily allowance is stipulated by the internal act of the organization.
Sometimes one day is enough for a trip abroad. Then the daily allowance is taken at half the rate.
Accordingly, the standard will be 1250 rubles / day. (2500 rubles * 50%).
In the course of preparing documents for a business trip, it may become clear that the employee does not have a foreign passport.
The employee himself applies to the OViR authorities for its manufacture. The payment of the state duty is reimbursed by the accounting department after the presentation of the receipt and a copy of the finished passport.
You can apply for a visa yourself or with the help of a specialized company.
The costs of making a foreign passport, issuing a visa and possible courier services can be attributed to a business trip if such items are included in the local travel document.
Legislative documents defining the norms of stay (residence) abroad have lost their force.
From 2020, only the per diem norms for taxation are in effect.
The duration of the trip, accommodation conditions and reimbursement of travel expenses are stipulated by the internal documents of the company.
Prior to the traveler's departure, an estimate is made to determine future expenses.
Her articles tend to be:
The estimate is attached to the expenditure order. In order to avoid difficulties with the exchange, it is better for the traveler to issue an advance in the currency of the country of destination.
At the end of the business trip, the employee draws up a report with the provision of all primary documents - tickets, boarding passes, baggage checks, payment documents for consular and airfield fees.
If an electronic ticket was purchased, then a printout of it and a boarding pass are provided to receive compensation payments.
The use of personal or official vehicles during the trip is possible if there is a written permission from the management.
To receive compensation payments, the employee provides a waybill, paid bills, cashier's checks, receipts.
It is also necessary to submit a copy of the vehicle registration certificate and a power of attorney in case of driving not a personal, but a company car.
Now it has become popular to use such services as car rental in business trips.
This, at times, is more economical than taxi rides and allows you to solve tasks more quickly. For registration, you need to contact the company of the lessor with the presentation of a passport and driver's license.
In this case, the following documents are attached to the report on transport costs:
It is very convenient for both business travelers and accounting departments to use corporate and personal bank cards during a business trip. After all, then the seconded person can pay for travel and accommodation costs by bank transfer, and also, if necessary, withdraw cash, use an ATM.
The accountant takes into account the following actual costs:
Example:
Business trip of an employee to Berlin for three days from February 1, 2020. The local document of the organization provides for a daily allowance for trips to Germany in the amount of 60 Euro per day. On February 1, 2016, daily expenses in the amount of 180 Euro were withdrawn in cash (15,620 rubles were written off according to the bank statement). On February 3, 2016, a hotel room was paid for in the amount of 520 Euros (46,790 rubles were written off). The employee's advance report was approved on February 5, 2016, taking into account the payment of the cost of travel by the employer.
Travel expenses are shown in the following table:
| Expenses | EURO exchange rate as of the report approval date | Amount in EUR | Amount in RUB |
| Daily allowance for 3 days | 84,8104 | 180 | 15265,78 |
| Conversion cost | 354,22 (15620 – 15265,78) | ||
| Hotel accommodation | 84,8104 | 520 | 44101,41 |
| Conversion cost | 2688,59 (46790 – 44101,41) |
Settling bank card Don't forget to keep your receipts!
Travel expenses are accounted for by the main activity.
The wiring looks like this: Dt 20 (26, 44 ...) Kt 71 (“accountable persons”).
Transfer to Russian rubles carried out at the time of issuance of the currency.
If we continue the example with a business trip to Berlin (Germany) and assume that on 01/29/16, the employee was given 100 Euros in cash for contingencies received from the bank on 01/27/16, then the entries will be as follows:
If there was an overspending as a result of the trip, then it should be reflected in the posting Dt 71 - Kt 50 (the employee was given an overrun).
If the currency was underused and returned by the employee, then the posting is as follows: Dt 50 - Kt 71 (the balance of unused funds was returned to the cashier).
You can find out about the expenses for business trips that are subject to taxes and contributions from the following table:
| Expenses | income tax | personal income tax | Insurance premiums |
| per diem | Taken into account in expenses in the amount according to the local document | Not taxed not exceeding 2500 rubles. for each day of business trip | Not charged |
| Accommodation (including booking) | Taken into account in expenses, if their cost is not allocated as a separate line in the invoice | Not taxed in the amount according to the local act with documentary evidence. Not taxed within 2500 rubles. per day, if there is no documentary evidence) | Not charged |
| Additional services provided by hotels | Taken into account in expenses, if their cost is not highlighted in a separate line | Not taxed in terms of the sizes established by the local act and within 2500 r. if there are no documents. | Not charged |
| Directions | Actual costs are taken into account if documents are available | Not taxed in case of documentary evidence | Not charged |
| Additional services (service fees, use of bed linen | Fully accounted for in other expenses | Not subject to | Not charged |
| Airport VIP lounge fee | It is taken into account as part of other expenses, if provided for by a local document | Subject to | Are accrued |
| Taxi payment | Included in other expenses, if any business case and documentary evidence | Is not a subject to a tax | Are accrued |
| Medical insurance | Accounted for in other expenses when the availability insurance policy is a condition of entry | Is not a subject to a tax | Are accrued |
| Consular and airfield fees | Not subject to | Not charged | |
| Charges for the right of entry or transit of motor vehicles | Accounted for in actual expenses | Not subject to | Are accrued |
Sending workers public sector on a business trip abroad, you should study the Decree of the Government of the Russian Federation of December 26, 2005 No. 812, which notes that the norms of daily allowance and accommodation are determined by the Ministry of Finance of the Russian Federation in agreement with the Ministry of Foreign Affairs.
The costs of the host are also taken into account.
So, if the receiving party undertakes to provide the traveler with foreign currency for personal use, then the sending party does not issue daily allowances. If a foreign state does not pay foreign currency, but pays for food, then daily allowances are issued in the amount of 30% of the norms.
Accommodation is taken into account at the price of a single room in a mid-range hotel.
Decree of the President of the Russian Federation of July 18, 2005 No. 813 approved the procedure and conditions for the stay of civil servants on business trips abroad.
Carrying out its business, an economic entity, in order to expand it and find new customers, concludes various contracts abroad. Therefore, the company's management has to either go themselves or send certain officials on business trips abroad. At the same time, you need to remember the daily allowance for business trips abroad in 2018 - the norms and accounting have some differences from trips within the country.
The main changes that have taken place in the field of regulation of travel abroad are related to the transfer of administrative control over assessed contributions from off-budget funds to tax authorities.
In this regard, the rules that were used in the taxation of personal income tax extended to travel expenses and the procedure for rationing daily allowances.
Therefore, when calculating the base for insurance premiums, it must be remembered that deductions are accrued on the amount of excess of the established standards for daily allowances on business trips abroad.
Recall that the company has the right to independently determine the amount of per diems for business trips abroad, and they can be more than the standard determined by the Tax Code of the Russian Federation.
It must approve it in the existing local acts, for example, in the Regulations on business trips, the Collective Agreement, etc. This procedure for calculating contributions also applies to reimbursement of expenses for day trips.
Attention! The old rules apply only when calculating contributions for insurance against industrial accidents, since they remained in the administration of the FSS. No announced innovations in the regulation of official travel abroad in 2018 are expected.
The legislation determines that the amount of per diem is set by the enterprise independently, focusing on its financial capabilities and goals that must be achieved as a result of the trip. Determining the size can be based on current regulations established by the relevant Decree on foreign trips, binding on budgetary organizations.
You can also take into account the experience of spending on business trips to certain countries, which either the company itself or its partners has.
To approve the size of the per diem, an economic entity fixes a certain amount in its internal regulation, for example, in the Regulations on business trips.
In addition, daily allowances for business trips abroad in 2018 have certain norms that must be taken into account when determining tax base on income tax and when tax is deducted to the FIU and the FSS.
Attention! The Tax Code of the Russian Federation establishes daily allowances 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.
The Government of Russia approved Decree No. 812, which determines the daily allowance for trips to foreign countries. It is obligatory for execution by all organizations and institutions, the source of financing of expenses, in which the budget of the country or municipalities acts.
This defines the daily allowance, expressed in US dollars, for each host foreign country for one day.
Consider the main directions of business trips abroad:
Attention! In addition, this act also establishes allowances for the norms for certain categories of workers sent on foreign trips. Commercial companies may use the provisions of this Decree, or apply their own standards developed on its basis.
Download (Appendix No. 1) in Word format.
