General concept of daily expenses
Daily expenses are funds that are provided to an employee as additional expenses to pay for housing, as well as food outside the place of food.
When an employee is sent on a business trip, he must be paid a daily allowance for each day he spends on a business trip.
The amount of daily allowance is not regulated by law. But according to clause 11 of the Regulations approved by the Government of the Russian Federation dated October 13, 2008 No. 749, the enterprise must provide the posted employee with funds that he can spend on accommodation and transportation.
The daily allowance includes the following expenses:
- Fare;
- Living expenses;
- Food expenses
- Costs for business calls, Internet, banking or postal services, etc.
While on a business trip, an employee can spend daily funds for any purpose, and does not have to account for them.
Place of business travelers in RSV-1
1) daily allowance;
2) actually incurred and documented expenses:
- for travel to the destination and back (including fees for airport services, commission fees, costs of travel to the airport or train station (at the place of departure, destination, transfer), for baggage transportation);
- for renting residential premises;
- to pay for communication services;
- for payment of fees for issuing a service passport, fees for issuing visas;
- to exchange cash currency (or a bank check for cash foreign currency).
All other expenses compensated to the business traveler, as well as the mentioned expenses reimbursed to him without supporting documents, are included in the base for calculating insurance premiums. 1 tbsp. 8 of Law No. 212-FZ.
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Travel expenses reimbursed to an employee reflect:
- in general for the organization in subsection 2.1 of section 2;
- separately in individual information for each employee who went on a business trip.
| Section 2. Calculation of insurance premiums by tariff and additional tariff |
2.1. Calculation of insurance premiums according to tariff
(rub. kop.)
In individual information for each employee, the amount of travel expenses reimbursed to him (daily allowance, travel costs, accommodation, etc.) is shown in subsection 6.4 of section 6 of the RSV-1 calculation in the total amount of payments that are subject to contributions to compulsory pension insurance.
When filling out information about the length of service of a posted worker in subsection 6.8 of Section 6, keep in mind that there is no special code entered in column 7 for the period of being on a business trip. This is a normal working period.
Section 6. Information on the amount of payments and other remuneration and the insurance period of the insured person
…
6.4. Information on the amount of payments and other remuneration accrued in favor of an individual
(rub. kop.)
Daily expenses
The amount of daily expenses is not established at the legislative level. The company independently establishes daily expenses in its internal regulations, for example this may be the Regulations on Business Travel.
At the legislative level, the maximum amount of daily payments is established and this is set out in paragraph. 12 clause 3 art. 217 of the Tax Code of the Russian Federation, from which income tax is not paid, namely:
- Business trip within the territory of the Russian Federation – 700 rubles;
- Business trip outside the Russian Federation – 2500 rubles.
If an enterprise sets the daily allowance in its internal regulations at 1,200 rubles, then it is necessary to pay income tax on the amount of 500 rubles.
Conclusion for 2021
The amount of daily allowance paid to an employee is not subject to insurance contributions:
- for pension, medical insurance and VNIM - in an amount not exceeding 700 rubles. for each day of a business trip in the Russian Federation and 2,500 rubles. for each day of being on a business trip abroad (clause 3 of article 217, clause 2 of article 422 of the Tax Code of the Russian Federation);
- for accident insurance - in the amount specified in the collective agreement or in the local regulatory act of the organization (clause 2 of article 20.2 of Law N 125-FZ, part 4 of article 168 of the Labor Code of the Russian Federation, Letter of the Federal Insurance Service of the Russian Federation dated November 17, 2011 N 14 -03-11/08-13985).
The amount of daily allowance exceeding the established norms is subject to inclusion in the base for calculating insurance premiums.
If you do not accrue insurance premiums from the payments in question, there is a risk that you will be held accountable in the form of a fine and penalties (Articles 75, 122 of the Tax Code of the Russian Federation, Articles 26.11, 26.29 of Law No. 125-FZ).
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How to calculate daily allowance during a business trip in Russia and abroad
The formula for calculating daily expenses is the same for both trips within Russia and for trips abroad. And she looks like this:
RS = SD × D,
Where
RS – estimated daily allowance;
SD – the amount of daily allowance for one day, which is established at the enterprise in internal regulatory documents;
D – Duration of a business trip, which is expressed in days, including days en route.
Important!!! If an employee has not spent all his daily allowances during a business trip, he is not obliged to return them to the company’s cash desk, much less account for them.
There are also cases when the provided daily allowance is not enough for an employee during a business trip. In this case, you can contact the head of the company to agree on additional daily allowances or spend your money during a business trip, which, after returning from a business trip, the company will compensate for the costs, only for this you need to save all supporting documents.
Changes in insurance premiums for daily expenses in 2017
In 2021, insurance premiums intended for the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund began to be controlled by the tax service. The rules for transferring these contributions are described in a separate section of the Tax Code of the Russian Federation.
The above contributions until 2021 had to be transferred in accordance with the federal law “On Insurance Contributions...” dated July 24, 2009 No. 212-FZ, which has already lost force. And in paragraph 2 of Article 9 it was said that daily allowances are in no way subject to insurance premiums, regardless of where the employee is sent, either within the territory of the Russian Federation or abroad. And the amount of daily allowance had no restrictions.
In the rules established by the new legal act (clause 2 of Article 422 of the Tax Code of the Russian Federation), a similar rule has been changed and contains a reference to restrictions within which daily allowance contributions may not be charged. Thus, exceeding the established limits automatically results in an obligation to charge insurance premiums for daily allowances in 2017-2021.
note
In 2021, accountants need to be more attentive to excess daily allowances: insurance premiums will have to be charged on them. And the main thing here is not to get confused. After all, earlier, in 2016 and earlier, any amount of daily allowance was free from contributions. The main guarantee was that their maximum values were specified:
- in a collective agreement;
- regulations on business trips or other internal acts.
However, in 2021, insurance premiums from daily allowances in excess of the norm will have to be paid to the treasury. At the same time, the daily allowance standards remained at the same level (clause 2 of Article 422 of the Tax Code of the Russian Federation):
- for business trips in Russia – up to 700 rubles;
- for foreign business trips – up to 2.5 thousand rubles.
Thus, daily allowances in 2021 are subject to insurance premiums if they exceed these values.
As you can see, legislators have equated the daily allowance standards that have long been in effect in relation to income tax. Therefore, from the specified norm of the head of the Tax Code of the Russian Federation on insurance premiums, a direct reference is given to the third paragraph of Article 217 of the Tax Code of the Russian Federation.
Also see “Excess Per Diem Rules.”
In 2021, insurance premiums must continue to be accrued for payments under employment agreements and civil contracts. This is regulated by Article 420 of the Tax Code of the Russian Federation. But quite often the question arises: are daily allowances subject to insurance premiums?
Payments that are not subject to contributions have not changed in 2021. They are recorded in Article 422 of the Tax Code. At the same time, in 2021, daily allowances for the Social Insurance Fund for industrial injuries are not subject to insurance premiums. Any amount of such daily allowance is free from such contributions.
What daily allowances are considered to be issued in excess of the norm?
The new regulations on daily expenses state that daily allowances that are provided within the limits of the limit are not withheld from income tax and insurance premiums are deducted.
The amount limits are as follows:
- 700 rubles – business trip within the territory of the Russian Federation;
- 2500 rubles – business trip abroad.
Daily allowances that are issued for a business trip abroad can also be issued in foreign currency. Only in this case, on the day of issue, they must be converted at the ruble exchange rate. The question immediately arises, on what day is it necessary to convert the currency into rubles and from here the amount that is issued to the employee will be determined and is there an excess of the daily limit and is it necessary to pay tax and charge insurance premiums on them? According to letter No. 03-15-06/15230 of the Ministry of Finance of Russia dated March 16, 2017, recalculation must be carried out on the date when the advance report on the business trip is approved.
Thus, from 2021, not only the income tax of individuals should be withheld from the amount of excess daily allowance, but also insurance premiums for pension, medical and social insurance (OPS, compulsory medical insurance and compulsory social insurance (in terms of disability and maternity insurance)) should be charged.
How to show daily allowances in a single calculation of insurance premiums
Reflect the entire amount of daily allowance in the calculation of insurance premiums on line 030 of subsection 1.1 of Appendix 1 to Section 1. The amount of daily allowance within the limits of the standard is not subject to insurance premiums. Therefore, reflect it on line 040 of subsection 1.1 of appendix 1 to section 1. Similarly, reflect it on lines 030 and 040 of subsection 1.2 and on lines 020 and 030 of appendix 2. Thus, only the taxable part of the daily allowance will be included in the taxable base on line 050 (letter from the Federal Tax Service from 08.08.2017 No. GD-4-11/15569)
In subsection 3.2.1 of section 3, reflect the amount of daily allowance:
- on line 210, indicate the entire amount of daily allowance (within the norms and above the norms);
- In line 220, include only the taxable amount, that is, in excess of the norms.
Are there sanctions for RSV-1 without travel expenses?
Since insurance premiums are not charged on payments to a business traveler, their failure to be reflected in the reporting does not lead to an underestimation of the taxable base. And since there is no underpayment of contributions, then there is nothing to fine for.
By the way, having discovered such a “loss”, the organization is not obliged to make changes to the reporting. 2 tbsp. 17 of Law No. 212-FZ.
On the other hand, there is a fine for providing incomplete and (or) false information necessary for personalized accounting. The pension fund, we recall, can recover in court 5% of the amount of pension contributions payable accrued for the last 3 months of the reporting period for which incomplete information on the posted employee is provided. 17 of the Law of 01.04.96 No. 27-FZ.
But, as the Pension Fund experts explained to us, there is no need to be afraid of this fine.
FROM AUTHENTIC SOURCES
DASHINA Tamara Nikolaevna
Deputy Manager of the Branch of the Pension Fund of the Russian Federation for Moscow and the Moscow Region
“An policyholder who did not reflect in column 4 of subsection 6.4 of section 6 of the RSV-1 calculation the amount of travel expenses reimbursed to an employee, exempt from insurance premiums, cannot be fined for this on the basis of Art. 17 of the Law of 01.04.96 No. 27-FZ. The application of this fine in practice occurs to a greater extent when incomplete information is provided, that is, not for all employees. As for the unreliability of personalized accounting information, it can only be determined during an on-site inspection of the policyholder. Moreover, he will be given time to correct and correct the information. And only if he suddenly did not correct them, this norm can be applied.”
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Please note that companies are required to provide, in particular, such personalized information. 6-8 hours 2 tbsp. 11 of the Law of 01.04.96 No. 27-FZ:
- the amount of earnings (income) on which insurance premiums were calculated;
- the amount of accrued pension contributions;
- other information necessary for the correct assignment of a pension.
Travel allowances are exempt from contributions and do not affect the assignment of a pension, which means they are not included in the required information.
And the arbitrators, by the way, do not see any grounds for holding them accountable if the Pension Fund has not proven that the organization did not provide (or provided false) information about payments included in the base for insurance premiums and about the amounts of accrued contributions. Resolution of the Supreme Court of the Russian Federation of December 23, 2014 No. Ф01-5515/2014.
CONCLUSION
Although the Procedure for filling out the RSV-1 calculation provides for the reflection of travel expenses reimbursed to employees that are exempt from contributions, there is no penalty for forgetful companies for their absence.
