Daily allowance in Europe. Order for reimbursement of travel expenses

Calculation of daily allowances for business trips in 2017-2018 (nuances)

Daily allowances for business trips in 2018–2019 are paid in the amount established in local regulations of organizations and enterprises. How daily allowances are calculated, whether they are taxed and what changes regarding their payment are coming in 2018 – 2019, we will tell you in our article.

Daily allowance for business trips in 2018 - 2019

The daily allowance is aimed at compensating the employee’s expenses on a business trip due to his residence away from home.

They are paid for each day of a business trip from the day of the employee’s departure (the date of departure of the train, bus, plane from the place of permanent work) until the day of his return home (the date of arrival of the transport at the place of permanent work). If an employee must spend some time on the road to the station/airport, this is also taken into account.

If the business trip lasted only 1 day on the territory of our country, daily allowances are not paid, since this contradicts the purpose of their payment. This money reimburses the employee’s expenses associated with living outside the home. There are no such expenses for a one-day business trip.

For a one-day business trip abroad, daily allowances are paid in foreign currency at half their amount.

As a general rule, the amount of daily allowance for business trips in 2018 - 2019 was determined by each private organization independently.

Daily allowance rates for business trips 2018 - 2019 are established only for civil servants and military personnel and amount to 100 and 300 rubles. respectively. Moreover, if a serviceman is provided with food, he is paid a daily allowance in the amount of 100 rubles. per day.

Amount and norms of daily allowance for business trips in 2018 - 2019

The daily allowance for business trips in 2018 - 2019 for employees of private enterprises is established in a local regulation or collective agreement (paragraph 4 of article 168 of the Labor Code of the Russian Federation).

IMPORTANT! The law currently does not establish a minimum or maximum daily allowance threshold for private organizations.

In paragraph 3 of Art. 217 of the Tax Code of the Russian Federation states that daily allowances are up to 700 rubles. when traveling around Russia and up to 2500 rubles. outside our country are not subject to personal income tax. Therefore, if the daily allowance is higher than the specified amounts, this tax on such excess must be charged to the employee.

IMPORTANT! There are no other restrictions on the taxation of daily allowances for business trips in 2018 - 2019.

For a long time, tax authorities made attempts to collect personal income tax from the amount of daily allowance paid in the amount approved by the Labor Code of the Russian Federation. However, since the meaning of an employee’s business trip is to perform tasks in the interests of the organization, the courts did not recognize such daily allowances as the employee’s income (Resolution of the Federal Antimonopoly Service of the Moscow District dated September 14, 2010 No. KA-A40/10158-10 in case No. A40-174845/09-76-1283) .

In 2016, the Russian Ministry of Finance gave an official clarification on this issue - Letter dated June 16, 2016 N 03-04-06/35135, which clearly states that only daily allowances in excess of the amounts established by clause 3 of Art. 217 Tax Code of the Russian Federation

Payment of daily allowances for business trips in 2018 - 2019

Since in Art. 168 of the Labor Code of the Russian Federation, a reference is made to the local regulatory act and the collective agreement; daily allowances for business trips in 2018 - 2019 are calculated according to the standards established in these documents. A local act or collective agreement may provide for various payments:

in case an employee is sent to a large city or small town;
for long or short business trips;
depending on the position, etc.

The calculation of daily allowance for a business trip is made based on the expected average amount of the employee’s upcoming expenses. However, there is no need to further confirm these costs with any documents.

Daily allowances are paid as follows:

The date of departure and the number of days the employee is on a business trip are determined.
The employee is given either part of the travel allowance in the form of an advance (clause 10 of the Decree of the Government of the Russian Federation “On the peculiarities of sending employees on business trips” dated October 13, 2008 No. 749), or the full amount by decision of the employer. If the business trip is overseas, the money is transferred in the currency of the country where the employee is traveling. The exchange rate must correspond to the official rate on the date of the advance payment.
Within 3 days after arriving from a business trip, the employee must report to the accounting department about all expenses and attach supporting documents.
The accountant draws up an estimate of expenses and determines the final amount of due payments, including daily allowances.

Paid daily allowances are not subject to insurance contributions (if they do not exceed the limit established by a local act) and are not taken into account when calculating vacation pay.

Daily allowances 2018 - 2019: changes for Russian business trips

In 2015, a draft resolution of the Government of the Russian Federation “On amendments to the Decree of the Government of the Russian Federation of October 13, 2008 No. 749” was prepared. It was proposed in paragraphs. 10, 11, 18 of Resolution No. 749, add the words “when sending an employee on a business trip outside the territory of the Russian Federation,” which implied the mandatory payment of daily allowances only for business trips abroad. As a result, the Ministry of Finance of the Russian Federation refused to develop this act.

The issue of payment of daily allowances for business trips in 2018-2019 within the territory of our country remains unchanged.

Let us remind you that from 01/01/2017 a new rule is in force, according to which for daily allowances exceeding 700 rubles. in Russia and 2,500 rubles. when traveling abroad, insurance premiums are subject to accrual (clause 2 of Article 422 of the Tax Code of the Russian Federation as amended by the Law “On Amendments...” dated July 3, 2016 No. 243-FZ).

The amount and norms of daily allowance are established only for civil servants and military personnel. In private organizations, this issue is decided by their management. Within the limits of the amounts established by clause 3 of Art. 217 of the Tax Code of the Russian Federation, funds issued to an employee are not subject to personal income tax and insurance contributions. The daily allowance is paid for each day the employee spends away from home. The issuance of daily allowances for business trips in 2018 - 2019 remains unchanged.

The responsibilities of people working at an enterprise depend on their profession and the scope of the organization. But in any production there are issues that cannot be solved at a permanent place of work. To solve such problems, managers organize business trips, which are trips whose focus and goals are decided by the employer. Only those employees who are officially registered with the enterprise can be sent. The relationship between the traveler and the manager must be regulated through an employment contract designed to protect the interests of the worker.

If these two conditions are not met, then the expenses made by the employee during the trip may no longer be compensated by the enterprise, since they will not have the status of travel expenses.

To cover monetary expenses that will occur during the trip, the employee is provided with travel expenses and daily allowance.

Per diem is payments intended to cover damage from an employee's residence "not at home". Daily allowance in 2017 remained the same as in the past: 700 rubles for business trips in Russia and 2,500 rubles if the employee goes abroad.

Travel expenses, in turn, include such items as rental housing, travel, visa costs, etc. Travel expenses and daily allowances are not the same concept. For the former, the employee will be required to report, but for the latter, he does not have to confirm anything.

The procedure for calculating daily allowances in 2017

Daily allowances are accrued for each day an employee spends on a business trip. Weekends are also considered and, in addition, are paid double. Days spent on the road are included, regardless of their number and unplanned stops. The amount is determined by the head of the enterprise; this is his right and responsibility. The size of the payment depends on where exactly the employee is going, that is, on the destination.

Arranging business trips in 2017 begins with the signing of an order by the head of the enterprise on the appointment of an employee to the business trip and ends with the latter’s full report on the expenses of the funds issued to him as travel allowances (advance reports).

Daily allowance in 2017: business trip in Russia and abroad.

The amount of daily allowance in 2017 is regulated by the Labor Code of the Russian Federation. The procedure for processing business trips in 2017 is also regulated by the labor code.

If he is sent abroad, then the payments will be 2,500 rubles. Every day, when departing within the territory of the Russian Federation, the employee will receive 700 rubles. These are the numbers prescribed by law. The employer can reduce or increase them at his discretion and in connection with the financial condition of the organization. The amount of daily payments must be regulated by a certain document.

The bottom line is that if the sizes become higher than those presented, then personal income tax on daily allowances will be assessed depending on the difference. Therefore, in some enterprises, in order to avoid making unnecessary calculations, they leave the standards required by law. The daily allowance amount did not change in 2017 due to inflation.

There are also one-day business trips. Minimum travel period in 2017, at least in Russia it is not paid; for trips across the border, 50% of the amount of the corresponding type of daily allowance is deducted. Again, the manager can assign some amounts to pay for such short business trips; personal income tax on daily allowances also taxes the difference.

In addition to the two types of business trips described above, there are also business trips to the CIS countries. They are in a separate position due to the fact that entry into the territory of these states is not burdened with visas.

Deductions of daily allowances and travel expenses must be reflected in the enterprise’s reporting. A little earlier it was planned to stop such payments, but, as it became known, they will not disappear in 2017. This circumstance greatly pleased those who often travel on business trips.

By the way, those people whose employment contracts stipulate that travel is part of their professional obligations do not have the right to receive payments due to posted workers, since their trips do not fall under this category. They simply carry out their direct duties.

Advance report for daily allowances spent

Travel expenses are subject to reporting. Within 3 days after returning from a business trip, the employee must provide all reporting documents regarding travel, accommodation, and sometimes also food. In case of trips abroad, payment for telephone calls and Internet may be compensated. But without providing the necessary documentation, there will be little chance of this. Such documents are called advance reports.

Sample of filling out an advance report for a business trip:

The need for such actions is explained by the mandatory accounting of these expense items in the financial statements. And, as you know, attaching any advance reports to it without appropriate confirmation is strictly prohibited.

Daily allowances in 2017 do not require any explanation. Registration of business trips in 2017 is expressed not only in the provision of advance reports; another mandatory document has become the so-called memo, in which the necessary data about the goals and destination is filled out.

This list, before the appearance of some official orders, was significantly larger, including several types of magazines, a business trip ticket, etc.

Daily allowances in 2017 are a prerequisite for sending an employee on a business trip.

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

Per diem as part of travel expenses

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

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

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

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

What is included in daily travel expenses

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

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

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

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

Daily allowance for business trips

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

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

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

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

Payment of daily expenses for business trips

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

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

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

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

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

Daily allowance for business trips in 2017-2018 are compensated to employees on the basis of the Labor Code of the Russian Federation, which establishes that when an employee is sent on a business trip, he is guaranteed not only the safety of his job position and average salary, but also compensation for expenses caused by the assignment. We will tell you about payment standards, calculations and the procedure for paying travel allowances in our article.

What are travel expenses

A business trip is when an employee travels to perform a work assignment away from the regular workplace. Moreover, if work responsibilities are, in principle, related to travel, then such trips will not be business trips. To go on a business trip, an employee must receive an order from management, which determines the general period of the work trip.

The procedure for sending an employee on a work trip, the amount of daily allowance in 2017-2018 and other travel expenses, including the amount of daily allowance for business trips abroad in 2017-2018, are determined by Decree of the Government of the Russian Federation dated October 13, 2008 No. 749.

The rules for compensation and the amount of travel expenses in 2017-2018, daily allowances and other payments for employees of federal government agencies are determined by the Government of the Russian Federation (Resolution No. 729 of October 2, 2010), and for government agencies of the constituent entities of the Federation - by local regulations. For workers employed by other employers, the amount of daily allowance and other payments related to work trips is established by collective agreements and local documents of organizations.

Travel expenses reimbursed to an employee include payment for:

travel;
rental housing;
other costs caused by staying away from the place of actual residence (daily allowance);
other expenses made by the employee with the approval of management.

How much is the amount (standard) of payments for 1 day of a business trip?

As already mentioned, the daily allowance standards for business trips in 2017-2018 for federal civil servants are fixed at the level of the Government of the Russian Federation and are:

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payment for housing - no more than 550 rubles. per day if supporting documents are available (if there are no documents on employment, then compensation for housing will be 12 rubles per day);
daily allowance - 100 rub. per business trip day;
payment for round trip travel, taking into account the cost of paperwork and bed linen, in the amount of actual costs incurred, supported by documents, but not more than the indicated travel prices.

Travel costs should not exceed the cost of:

trips in the compartment of a fast branded train;
in the cabin of the 5th group of sea vessels, 2nd category of river transport and 1st category of ferries;
in public transport, excluding taxis;
flying in economy class.

For municipal employees, travel compensation standards are established by regional legislation.

As for employees of other organizations, the daily allowance rates for business trips (2017-2018) and their limits are determined for them by the internal documents of a particular enterprise or collective agreements.

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At the legislative level, only the Tax Code of the Russian Federation speaks about such boundaries, determining the taxable income of a worker. Personal income tax is not imposed on daily allowances for business trips (2017-2018) in Russia within the limits of no more than 700 rubles. for a business trip (Article 217 of the Tax Code of the Russian Federation). The daily allowance rate for business trips abroad (in 2017-2018), not subject to taxation, is 2,500 rubles. for every day. Plus, real travel costs are added to the listed standards, taking into account fees, visa fees, etc.

The daily allowance for business trips in 2017 remained the same.

Calculation of daily allowances for business trips, one-day and foreign business trips in 2017-2018

To find out the amount of daily allowance for business trips in 2017-2018, you need to determine the duration of the business trip. The date of departure is the day of departure from the location of regular work, and the date of return is the day of arrival at the location of permanent work. This takes into account the time required to travel to the station or airport if they are located far from a populated area. The actual duration of the business trip is calculated based on the travel documents presented by the employee. And if they are not there, use your rental documents.

In addition to daily allowance, travel expenses take into account the cost of transportation services, rental housing and other expenses agreed with the employer. In the case of trips abroad, these amounts are added to the costs of visas, document legalization, airport fees, etc.

If an employee is sent on a business trip to a locality from which it is possible to return back every evening, then part of the travel expenses is not paid. That is, for a one-day business trip, daily allowances are not paid in 2017-2018.

How are travel allowances paid?

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When arranging travel to perform official duties in another location, the employee is given an advance payment that includes approximate costs for travel, accommodation and per diem.

For a business trip in Russia, the advance payment is issued in rubles. In the case of a work trip abroad, the travel advance is paid in foreign currency, taking into account the provisions of the legislation on currency regulation.

Upon returning from a business trip, the employee must, no later than 3 days, present the employer with an advance report accompanied by documentation confirming the expenses incurred. Based on the actual amount of travel expenses incurred, the employee and employer make the final payment.

For most workers, a business trip is a great opportunity to combine business with pleasure: work hard (and earn money), and after a hard day get impressions of a new city or even another country. And all at the expense of the company. However, the employer sends employees not to see the sights, but to work, carrying out instructions from management. Any work outside the organization can be considered a business trip if the nature of the employee’s activities does not require constant travel. That is, traveling on work matters within one’s own city, if properly documented, is also a business trip. While the employee performs his official assignment, the employer retains his job, salary and guarantees payment of travel allowances (Article 167 of the Labor Code of the Russian Federation).

What is included in travel expenses

An employer who sends an employee to work outside the organization is obliged to compensate him for the following expenses:

pay wages for the entire time of absence from the workplace due to departure (for all working hours, according to the schedule of the main place of activity, days while the employee is on a business trip and on the road);
pay for travel to and from your place of stay (travel on all types of transport, with the exception of taxis, ticket booking fees, insurance premium for passenger insurance, bed linen);
pay for a hotel or rental housing (the cost of a hotel room or renting an apartment, meals and additional services, if they are included in the total bill for accommodation without being issued as a separate line);
list the daily allowance (based on each business trip day and travel time, with the exception of one-day business trips or the employee’s ability to return home every day);
compensate for additional expenses that the business traveler incurred in agreement with management (payment for participation in business events, translation services and other expenses).

Travel documents

Payment of travel expenses is made on the basis of a complete, correctly executed set of documents. Before the employee leaves, the employer, for its part, forms:

official assignment;
an order to organize a business trip for an employee to carry out management assignments;
travel certificate with a record of the employee’s departure time.

An employee returning from a business trip is required to provide to the accounting department within three days:

travel certificate with notes on arrival/departure at the place of business trip and time of return to work;
an advance report with a list of expenses incurred and the amount due to be paid to the employee or deducted from his salary (if the entire advance has not been spent);
documents confirming expenses (transport tickets, receipts, invoices), which are glued onto A4 sheets and attached to the expense report;
a report on the performance of a work assignment on a business trip, signed by immediate superiors.

Calculation of travel allowances

When determining the amount of payments, the employee's time on a business trip is calculated. The start day of a business trip is considered to be the day of departure from the location, including the time required to get to the airport, train station, station (if they are located outside the populated area). Accordingly, the end day is the day on which the business traveler arrived at the place of his main work. Taking into account the duration of the trip, the number of days that the business traveler had to work during this time at a permanent workplace is calculated.

Labor legislation provides for payment of travel allowances based on average earnings. Since the average salary is calculated based on actual wages for the previous 12 calendar months, it may turn out that the average salary is significantly less than the current one, in which case the employee loses money. The employer has the right to compensate the employee for this difference, based on the internal documents of the organization and the collective agreement. Thus, by law, the employee is guaranteed payment of a mandatory minimum in the amount of average earnings, and additional payments up to the current level - in accordance with the local regulations of the company. As a rule, employers pay the maximum possible amount, since a deterioration in financial condition due to a business trip infringes on the employee’s rights.

If everything is clear with working days, then what to do with weekends that fall during a business trip? Here the payment procedure is as follows: if, while on a business trip, an employee rests on weekends and holidays, his average earnings are not retained. If an employee, in accordance with the order, has to go to work, then payment for travel allowances on weekends is made in double amount, based on the employee’s salary, or once, but with time off. Refusal to pay for days off if an employee is on the way to/from a business trip on the basis that he was not performing work duties at that time is unlawful. Travel time is also paid at double the hourly rate for actual hours spent traveling.

As for daily allowances, the employer determines their amount independently by its local regulations. Daily allowances that exceed the standard established by the Tax Code (700 rubles per day in Russia and 2,500 rubles on foreign business trips) are subject to personal income tax (to the extent of the excess).

Documented expenses for travel and housing are reimbursed in full; if documents for expenses are not provided, they are reimbursed at the minimum or standard cost. The employee also receives compensation for additional costs associated with the performance of an official task: entertainment expenses, entrance tickets to events, and others. Compensation for all these expenses is not income to the employee, so no income tax is paid on it. Food and personal expenses in transport and hotel, if they are invoiced separately (not included in the cost of travel and accommodation), are paid from the employee’s daily allowance. The employer can voluntarily reimburse the employee for such expenses, but then personal income tax will be withheld from them.

Reimbursement of travel expenses, with the exception of certain cases provided by law, is not subject to unified social tax and pension contributions. The employer has the right to deduct this amount from his taxable profit.

Business trip abroad

The specifics of paying for business trips abroad are related to the calculation of daily allowances and expenses incurred in foreign currency. Payment of daily allowances is made according to the standards established by government regulations No. 93 of 02/08/2002 with subsequent amendments and No. 812 of 12/26/2005 (for budgetary organizations).

Before departure, the employee receives an advance, calculated according to the travel estimate, in the form of cash or by transfer to a plastic card, or in other ways, including rubles. From the moment of leaving Russia, daily allowances are accrued according to the norms of the country of arrival; upon entering the territory of Russia - similarly, in reverse order. The day the daily allowance amount is changed is determined by the border crossing stamp. If a business traveler moves from one country to another, the daily allowance is calculated according to the standards of each country separately. When there are no stamps in the passport (as when traveling in Schengen countries), the fact of crossing the border is confirmed by other documents, such as tickets.

Commercial organizations can determine their own daily allowances for foreign business trips, but they must not be less than the legally established standards. These standards are fixed in the internal regulations of the company.

Daily allowances over 2,500 rubles per day are subject to income taxation, and taxes are not withheld from reimbursement of travel expenses. Travel and accommodation abroad are paid for actual costs incurred in accordance with the supporting documents provided. Additionally, the employer reimburses the employee for expenses such as:

registration of a foreign passport and visa;
insurance for traveling abroad;
telephone conversations;
fees for currency exchange and check cashing;
baggage allowance not exceeding 30 kg;
other expenses agreed with management.

An advance report is provided by an employee returning from abroad within ten days. Attached to it:

expenses documents;
copies of pages of a foreign passport with customs marks;
detailed trip report.

The unspent balance of the accountable currency is returned to the enterprise's cash desk, or the overexpenditure of the advance is reimbursed to the employee in any convenient way.