In 2021, daily allowances are subject to insurance premiums as before. However, advances in the legal regulation of these mandatory payments have left their mark. How to tax daily insurance premiums and within what standards? Are excess daily allowances subject to contributions? How to show daily allowances in a single calculation of insurance premiums in 2021? We will answer questions and also tell you how daily allowances are similar to income tax and how they are subject to insurance premiums in 2021.
What to look for in 2021
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 the 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.
According to the law, daily allowances are additional costs in connection with staying in a place other than your permanent residence (Article 168 of the Labor Code of the Russian Federation).
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.
Read more in the article: “Rules for excess daily allowance.”
Legal grounds
According to current legislation, daily allowances, the amount of which is specified in a local regulation or a collective agreement, do not require insurance contributions.
This can be explained by the effect of Article No. 168 of the Labor Code, which provides for the determination in the specified papers of the amount of reimbursement of expenses that may be associated with business trips. As a result, if the contracts specify the payment of daily allowance in the amount of, for example, 2 thousand rubles, then this amount must be paid in full, without deducting any contributions.
The administration of the settlement procedure, as well as the payment of insurance premiums, excluding those made “for injuries”, has been carried out by the Federal Tax Service since 2021. As a result of this change, a new chapter No. 34 “Insurance premiums” appeared in the Tax Code.
In this chapter you can find that on business trips, daily allowances are not subject to insurance contributions, which are provided for in paragraph 3 of Article 217 of the Tax Code of the Russian Federation. The latter states that income that does not require taxation includes daily allowances that are less than 700 rubles when staying in the country, and less than 2.5 thousand when abroad.
The mentioned “injury” contributions do not fall under the control of tax legislation. In addition, they are also not amended in Article 20.2 of the Federal Law, which provides for a list of payments that are not subject to contributions. Therefore, they must be calculated for that part of the daily allowance that exceeds the amount that is fixed in a local act or a collective agreement.
note
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.
Procedure for paying daily allowances
The procedure for calculating the amount of insurance premiums is regulated by tax legislation.
C = OS - SS
| OS | The total amount of contributions paid by the organization as a whole. |
| SS | The total amount of contributions that must be paid at the location of the separate units. |
In this case, payment of insurance premiums is carried out no later than the middle of the month following the settlement month.
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.
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.
Important clarification from the Federal Tax Service about daily allowances in calculations of contributions
Tax officials want companies to submit updated calculations for insurance premiums in 2021. This applies to those organizations that did not fully indicate non-taxable payments in the report or did not indicate them at all. In particular, they did not include daily allowances in the report (letter of the Federal Tax Service dated November 24, 2017 No. GD-4-11/23829).
As we have already said, the limit for daily allowance is 700 rubles. per day of business trip in Russia and 2500 rubles. per day on a business trip abroad (Article 217 of the Tax Code). Within these amounts, the company does not impose daily insurance premiums (clause 2 of Article 422 of the Tax Code). This means that such daily allowances do not affect the calculation of insurance premiums (clause 1 of Article 421 of the Tax Code). But the Procedure for filling out the calculation of insurance premiums says that all payments to employees must be included in the report, including those that are not subject to insurance premiums (approved by order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/551).
Non-taxable amounts are indicated in lines 040 of subsections 1.1, 1.2, as well as in line 030 of appendix 2 of section 1. This is stated in the Procedure for filling out calculations for insurance premiums.
The tax office does not have the right to fine you for calculating contributions if you have not indicated non-taxable payments in it or have indicated them, but not completely. After all, the company does not underestimate the base for contributions. There should be no fines even if you do not submit the clarification.
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 No. 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 No. 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 of holding you accountable in the form of a fine and penalties (Article 75 and Article 122 of the Tax Code of the Russian Federation, Article 26.11 and Article 26.29 of Law No. 125-FZ).
Read also
10.11.2016
How to reflect payment of travel expenses in the RSV
In accordance with Articles 167 and 168 of the Labor Code, an employee sent on a business trip is entitled to a number of compensations.
In particular, the posted worker is paid:
- daily allowance;
- expenses for renting residential premises;
- travel expenses to and from the business trip;
- other expenses (for example, payment for communication services or mail, visas and passports, consular and airport fees, etc.).
Upon returning from a business trip, the employee reflects all expenses incurred in the advance report.
For tax purposes, travel expenses are taken into account only if they are of a production nature. That is, they were produced to carry out activities aimed at generating income, are justified, documented and comply with the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. The main thing is that the organization can confirm them with supporting documents. Undocumented expenses cannot be included in income tax expenses.
On a business trip in a personal car
If an employee travels to the place of business trip and (or) back by personal transport, the actual period of stay at the place of business trip is indicated in the memo. Her employee writes upon returning from a business trip. It is accompanied by documents confirming both the fact of travel by car and the travel expenses incurred (waybills, invoices, receipts, cash receipts, etc.).
When traveling on a business trip for using a personal car for business purposes, the employee is entitled to compensation provided for in Article 188 of the Labor Code of the Russian Federation. The organization determines the amount of such compensation independently. This compensation includes all expenses associated with the use of the vehicle, including gasoline costs.
Reimbursement of travel expenses and insurance premiums
The Ministry of Finance of Russia in letter dated March 28, 2019 No. 03-15-06/21254 noted the following. Payments to the employee in the form of compensation for expenses on gasoline, for renting residential premises, as well as other expenses made by the employee with the permission of the employer on the basis of Art. 168 of the Labor Code of the Russian Federation (expenses for repairing a vehicle during a business trip) are not subject to insurance premiums only if such expenses are documented.
Otherwise, payments to an employee that are not confirmed by documents for reimbursement of expenses on a business trip are subject to insurance premiums in accordance with the general procedure.
In addition, the Tax Code establishes maximum daily allowance standards, which do not need to be included in the income of a posted worker and are not subject to personal income tax and insurance contributions. Namely (clause 3 of article 217, clause 2 of article 422 of the Tax Code of the Russian Federation):
- up to 700 rubles for each day of a business trip in the Russian Federation;
- up to 2,500 rubles for each day spent on a business trip abroad.
The amount of daily allowance paid to employees sent on a business trip is established by order of the manager or any other regulatory act. At the same time, the established amount of daily allowance reduces the taxable profit of the company in full (Article 264 of the Tax Code of the Russian Federation).
How to reflect in RSV
Officials also explained how to reflect reimbursement of travel expenses to an employee in the calculation of insurance premiums.
Payment of travel expenses along with other employee payments must be reflected (i.e., indicate the total amount of payments):
- according to lines 030 of subsection 1.1 and subsection 1.2 of Appendix 1 – for calculating insurance premiums for compulsory health insurance and compulsory medical insurance;
- on line 020 of Appendix 2 - for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
- on line 210 of subsection 3.2.1 of section 3 - here they reflect personalized information about the insured persons.
Further, as payment of travel expenses not subject to insurance contributions, the employee must reflect:
- according to line 040 of subsection 1.1 and subsection 1.2 of Appendix 1;
- on line 030 of Appendix 2.
As a result, line 220 of subsection 3.2.1 of section 3 will reflect the base for calculating insurance contributions for compulsory pension insurance for the employee, minus payments for travel expenses.
