Sample payment order for transfer of daily allowance

Nuances in issuing travel allowances

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Pavel Timokhin July 29, 2014 The process of processing travel allowances involves working with several documents.

Filling out some of them has its own characteristics.

What should you pay attention to? Registration of employees on a business trip begins with an Order to send the employee on a business trip. It indicates for what period the employee is going on a business trip, to what place and for what purposes. The accompanying document is an official assignment, which indicates in more detail the purpose of the business trip, the stages of interaction with counterparties, clients, potential buyers or other persons. After completing the order and official assignment, an advance amount is paid, intended to be spent during the business trip. The advance covers daily expenses: accommodation, meals and related expenses (travel to the place).

When an employee is sent on a business trip, he is given a cash advance to pay for travel expenses, rental accommodation and additional expenses associated with living outside his place of permanent residence (daily allowance). Final payments are made upon the employee’s return from a business trip, after he has drawn up an advance report and transferred all expenses that were incurred.

If the advance payment issued before the trip does not cover these expenses, then the remaining amount is paid to the employee.

Purpose of payment when paying daily travel expenses

» Housing law This article will focus on payments related to business trips, their accounting reflection and taxation.

An employee sent on a business trip is entitled to the following payments:

• reimbursement of expenses incurred during a business trip (travel, accommodation, etc.).
• daily allowance;
• payment for days spent on a business trip;

Based on this, he is given an advance in the amount of daily allowance, as well as upcoming travel expenses.

The advance can be issued either in cash from the cash register or by transfer to the employee’s bank card. Upon returning from a business trip, within three working days, the employee submits to the accounting department an advance report with supporting documents, on the basis of which the previously issued advance is adjusted: either the employee is reimbursed for the overexpenditure, or he pays the balance of the unspent advance.

Wages for days of business travel are accrued to the employee based on the results of the corresponding month, together with wages for days worked, and are paid on the next day scheduled for payment of wages. This is how settlements with an employee sent on a business trip look in general.

The first of them guarantees the preservation of the average salary for the time worked on a business trip, the second determines the types of expenses that are subject to compensation:

• amounts spent on rental housing;
• other expenses incurred as directed or in agreement with the administration.
• amounts spent on meeting other needs - daily allowances;
• money spent on travel to the destination;

The easiest way is to divide these payments into three groups:

1. Reimbursement of documented expenses.
2. Daily allowance.
3. Wage.

The issues of business trips and payment of associated costs are discussed in more detail by the Regulations on Business Travel approved by Government Resolution No. 749 of October 13, 2008 (hereinafter referred to as Resolution No. 749).

How to correctly document the purpose of payment in a report

In order for the purpose of payment for business needs to be completed correctly, the standard procedure should be followed:

1. Write down the correct details of the account to which the funds should be transferred;
2. Write down the purpose of the payment, that is, what the money should be spent on. For example, indicate that the funds are being transferred to purchase goods for the organization or to cover travel expenses.

In addition, in the field where the purpose of the payment is indicated in the card report, you should enter the full name of the recipient, as well as the number and date of creation of the order on the basis of which the funds are transferred. This formulation will avoid problems with regulatory authorities.

How to fill out a payment form for daily allowance

Untimely transfer of accountable amounts may cause the disruption of a business trip or other violations.

1. An incorrectly drawn up payment slip is the basis for tax authorities to issue a fine. Why? Some employees of the Federal Tax Service qualify the sub-report listed on the card as wages and require the money paid to be subject to taxation (personal income tax and insurance contributions).

The Russian Ministry of Finance fundamentally disagrees with the tax authorities’ claims; officials presented their position in letter dated 04/08/2010 No. 03-04-06/3-65.

However, it is easier to convince the tax inspector of the correctness of accounting with correctly executed documents.

Contents: Almost everything about business trips. payment of travel expenses to the employee’s card account. Unified social tax, personal income tax, mandatory pension insurance contributions, penalties and fines. Since the organization submitted advance reports for part of these payments and a cash receipt order for the return of part of the unspent advance, as well as an order from the director authorizing the issuance of money on account from the cash register and from the current account to the bank card of the accountable person, and, in addition, since payment orders the transfer of money did not contain an indication that this was wages, the court came to the conclusion that the tax authority did not have sufficient grounds to recognize the amounts issued by the company to the employee as the employee’s wages.

Budget accounting Of course, the use of such a scheme will lead to the fact that the entries in budget accounting will differ from those compiled when paying an advance for travel expenses in cash. If an advance is issued for a business trip in accordance with paragraph.

For example, about accounting policies. However, just the other day, the Russian Ministry of Finance, together with the Federal Treasury, developed an unambiguous position: it is possible to transfer travel allowances to a salary card, the main thing is that the procedure for such payments is properly formalized (Letter of the Russian Ministry of Finance N 02-03-10/37209, Federal Treasury N 42-7.4 -05/5.2-554 dated 09/10/2013).

Rules for transferring travel allowances to an employee’s card.

Sample payment order

» » » 09/10/2021 The employer is obliged and has the right to transfer travel amounts to the employee’s salary card. However, such a condition must be documented. In this article we will figure out how to make the transfer correctly. The article describes typical situations. For a transfer to a salary card to be considered legal, the following conditions must be met:

1. The payment order correctly indicates the purpose of the payment.
2. The agreement with the bank stipulates the possibility of transferring travel amounts to the card. When there is no such clause, all transferred amounts are classified as wages and are subject to taxes.
3. Errors and typos in payments are not allowed.

If the conditions are met, nothing prevents the employer from transferring travel funds to the employee using a bank card. If the transfer is not designated as a business trip, you will have to pay income tax. Or the banking organization will not allow it at all, and the business traveler will be left without money. A number of actions to be able to transfer travel funds to salary card:

1. Regulatory acts regulating business trips and payments for them are drawn up.
2. consent to control the status of the account.
3. Before going on a business trip with data designation:
   consent to transfer funds to the card;
4. consent to control the status of the account.
5. consent to transfer funds to the card;
6. Each employee must familiarize himself with the acts upon signature.

The order must contain the required information:

1. manager's signature;
2. Company name;
3. date of issue of the order;
4. visa to familiarize yourself with the order of the employee himself.
5. business trip period;
6. Full name, position and structural unit of the seconded employee;

After issuing the order and familiarizing the employee with it, the organization transfers the required travel allowances. They must be paid before departure on a business trip.

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Consequences of incorrect payment instructions

If the payment purpose is incorrectly completed, events may develop in two ways:

1. The bank may not accept the payment order, since some credit institutions have specific requirements for filling out this column. You should find out how to fill out the purpose of payment for accountable funds from the bank servicing the organization.
2. The regulatory authorities may consider that the non-cash amounts transferred to the employee are his wages, and therefore the tax service will require withholding and transferring personal income tax and social security contributions.

However, the Russian Ministry of Finance considers these claims from the tax service to be unlawful, as indicated in its letter dated 04/08/2010 No. 03-04-06/3-65.

Read about errors when accounting for settlements with accountable persons in the article “Errors made in accounting for settlements with accountable persons .

We transfer money against the report to the employee’s bank card

Transferring money to an employee's card against a report is much more convenient compared to cash payments: there is no need to draw up cash documents or go to the bank to withdraw cash. However, as practice shows, these conveniences are negated by writing off the money received to pay off the employee's debts (for example, loans ), blocking the employee’s card. The company can transfer accountable money to the employee’s salary or personal bank card. The list of accountable expenses includes hospitality, travel expenses, expenses for administrative and business needs (purchase of office supplies, business equipment, maintenance of office equipment and similar expenses).

The basis for payment of the accountable amount is an order (instruction, decision) signed by the head of the company. There is no need for the employee to fill out an application for the issuance of funds on an accountable basis. However, the issuance (transfer to a bank card) of accountable amounts can be carried out even if the accountable person has a debt. The legislation does not establish a specific period during which the employee must report on the accountable amounts spent.

According to clause 6.3, the employee is obliged to provide the accounting department with a report on the amounts received no later than three working days after the expiration of the period for which these amounts were issued.

If the company does not have such an order, we can assume that the deadline for issuing accountable amounts has not been established, which means that settlements on accountable amounts must be made within one business day (Letter of the Federal Tax Service of the Russian Federation dated January 24, 2005 No. 04-1-02/ 704).Important! Funds issued on account to their employees can be transferred to employees’ bank cards for transactions related to: payment of expenses of organizations for the supply of goods, performance of work, provision of services; travel expenses; documented compensation to employees

Issuing money for a business trip in cash and on a card

No. 3210-U, this is writing a statement.

Since the issuance of money for a business trip is carried out with the preparation of an expense cash order (RKO), and it is issued only according to the application, on its basis.

There is no standard form for such a statement; the Directive only tells us that it must contain:

1. cash withdrawal period;
2. amount of cash;
3. date of.
4. manager's signature;

The application is written as usual, addressed to the director or the person delegated to make decisions on the issuance of funds on account.

The application must also indicate for what purposes the money should be issued. Calculations may also be used to justify the amount.

How an application for an advance for travel expenses can be filled out can be seen in the example below. Director of Albatross LLC Yastrebov Ya.Ya. from engineer Orlov O.O. Application for the release of money on account

Business trip expenses

Contents First of all, it is necessary to draw up an order or instruction from the manager about sending him on a business trip. Until January 8, 2015, when sending employees on business trips, employers were required to approve job assignments and issue travel permits.

However, now there is no need to do this.

From this date, the actual length of stay of the employee at the place of business trip is determined by travel tickets presented upon return from the business trip. If the employee is sent on a business trip by personal transport, then the actual length of stay at the place of business trip the employee must indicate in the memo.

Note that for organizations that regularly send employees on business trips, it is better to prepare a local regulatory act, for example, a regulation on business trips.

It should include all the details: the amount of daily allowance, the amount of compensation for business trip expenses, etc.

Such a document can become one of the decisive arguments in favor of the taxpayer during audits or in court.

In the working time sheet (unified forms No. T-12 and T-13), working days that fell during a business trip are indicated by the code “K” or its digital equivalent “06”. The number of hours worked is not entered.

If during a business trip the employee worked on his day off or on a holiday, the report card is marked with the code “РВ” or its equivalent “03”. In the column reserved for the number of hours worked, the value previously agreed upon with the employer is indicated. If there was no agreement to work on a day off, the employer has the right not to indicate the number of hours in the timesheet and, as a result, not to pay for this time.

This is stated in the letter of the Ministry of Labor of Russia dated February 14, 2013 No. 14-2-291. A situation is possible when on a day off the employee was on the road, that is, either going to the place of business trip or returning back.

It is not entirely clear whether this time should be counted as worked. In our opinion, a road that falls on Saturday, Sunday or a holiday is nothing more than work.

Purpose of payment when transferring money for a business trip

“But it would be safer to make changes to the agreement with the servicing bank to maintain tariffs when transferring accountable amounts to employees’ cards.

Representatives of the Ministry of Finance and the Treasury of Russia are of the opinion that funds can be transferred to employee salary cards in order to: - pay for travel expenses; — compensation for documented expenses. To do this, in the organization’s accounting policies, provide for such a procedure for settlements with accountable persons.

In addition, indicate in the payment order that the funds transferred are accountable.

The employee, in turn, must provide the organization with an application for the transfer of accountable amounts to his salary bank card and indicate the details for the transfer. Question: Is it possible to transfer funds for travel expenses and business expenses to an employee’s personal salary account?

Transferring wages to a card has not surprised anyone for a long time.

Today, many companies transfer money to the employee’s card on account. The employer is obliged to pay for the business trip and has the right to transfer travel amounts to the employee’s salary card. In this article we will figure out how to make a translation correctly.

The article describes typical situations. To solve your problem, write to our consultant or call for free:.

It's fast and free! For a transfer to a salary card to be considered legal, the following conditions must be met:. Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique. If you want to find out how to solve your particular problem, please use the online consultant form on the right or call the numbers provided on the website.

If the conditions are met, nothing prevents the employer from transferring travel allowances to the employee using a bank card.

The procedure for issuing an advance for a business trip.

A number of actions to be able to transfer travel funds to a salary card:.

After issuing the order and familiarizing the employee with it, the organization transfers the required travel allowances.

The need to correctly assign a payment to an accountable person in a payment order

Organizations can issue accountable amounts to employees by transferring funds to their bank card accounts, and the card can be either personal or corporate.
And although the possibility of non-cash reporting is not directly prescribed by law, in the letter of the Ministry of Finance of the Russian Federation dated August 25, 2014 No. 03-11-11/42288 there is clear permission to carry out these operations. ATTENTION! As of November 30, 2020, some rules for issuing funds against a report and the deadlines for submitting an advance report have changed.

ConsultantPlus experts told us exactly what innovations in the procedure for recording cash transactions came into effect on November 30, 2020. Get trial access to the K+ system and go to the review material for free.

Find out about the company's internal document describing the nuances of settlements with accountable persons from the material “Regulations on settlements with accountable persons - sample”.

In this case, the most important thing that you should pay attention to is the correct formatting of the “Payment purpose” field in the payment order.

Learn about the role of the “Payment purpose” detail from this publication.

It is possible that the details for the transfer are specified correctly, but the destination field contains errors. This may result in additional costs for the organization or cancellation of the payment order. We'll talk about this further.

You can learn about the nuances of an accountant’s “accountable” work in the article “Responsibilities of an accountant for settlements with accountable persons .

Purpose of payment when paying daily travel expenses

The following details are filled in in the header of the document (Fig.

2):

1. Obligation - selected from the Contracts directory or other grounds for the occurrence of obligations.
2. Employee - by selecting from the Counterparties directory, the accountable person for whom the advance is issued is indicated;

Next, fill out the Application tab:

1. Purpose of the advance - describes the purpose of issuing the advance;
2. Enter monetary obligations - in this example it is established;
3. Advance amount in rubles - indicates the amount issued;
4. Personal account - indicates the personal account in which the acceptance of a monetary obligation is reflected in accounting;
5. The advance was issued according to: - the period for issuing the advance;
6. Personal account section—select the personal account section for which the accepted obligation is taken into account.

Rice.

Is it possible to transfer money for a business trip to an employee’s salary card? From this article you will learn:

• What documents should I fill out so that I can freely transfer money to the card?
• Is it possible to transfer money for a business trip to employees’ salary cards?
• How to confirm that an employee spent travel money for its intended purpose.

If you have a “simplified” approach with the “income” object. ->

1. Application for cash expense;
2. Payment order.

Rice. 4. Funds to pay for travel expenses are transferred by the institution to a special salary account.

A register of employees indicating their personal accounts and the amounts to be credited to each account is attached to the transfer document (Application for Cash Expenses or Payment Order).

[/info] 2.2.

1. type of payment made – advance payment; for work already performed, service provided or products or goods supplied; advance payment or final payment; additional payment to the previously transferred payment, etc.
2. When filling out the name of a product, work or service, you can make either a complete list of goods, work or services, or a generalized name (information services, goods transportation services, installation work, household or office equipment; utility bills, salaries, etc. .).

Payment order for business trips, example of filling out payment details

The decision is formalized in a separate order (order) or an application is endorsed.

This formulation will avoid problems with regulatory authorities.

• The accountant, on the basis of an order or endorsed application, prepares a payment order for issuance of a report on the employee’s card and sends it to the bank.
• The employee must report for the money received within the prescribed period, providing the responsible accountant with a completed advance report and supporting documents. Secretary of State Budgetary Educational Establishment of Children's and Youth Children's Institution "ALLUR" Pechatina I.A.

Number - assigned after recording.

Filling out a payment order for reporting Step-by-step instructions for filling out a payment order are clearly presented in the article “Sample of filling out a payment order in 2021.” Let's look at how to fill out a payment slip in a sub-report using a specific example.

2):

1. Employee - by selecting from the Counterparties directory, the accountable person for whom the advance is issued is indicated;

Travel allowances on a salary card

Contents From this article you will learn:

• Is it possible to transfer money for a business trip to employees’ salary cards?
• What documents should I fill out so that I can freely transfer money to the card?
• How to confirm that an employee spent travel money for its intended purpose.

If you have a “simplified” approach with the “income” object.

This article will be of interest to all employers who send their employees on business trips, including you. Most often, employers, when sending their employees on a business trip, give them cash for food, accommodation and other expenses. In this case, an expense cash order is issued for a certain amount.

However, not everyone is comfortable with this. Now there are more and more companies transferring salaries to cards. And there may simply be no money in the cash register, because many people work on a cashless basis. In such cases, is it possible to transfer travel allowances in the same way - directly to the employee’s salary card?

The answer to this question was not clear for a long time. Because there is no clear prohibition on such actions in regulatory documents, but there are also no permissions.

In such a situation, accountants were forced to independently decide what to do, transferring money to a salary card at their own peril and risk. An important point. You can transfer travel allowances to employees’ salary cards after such a procedure is formalized in an internal document. For example, about accounting policies.

However, just the other day, the Russian Ministry of Finance, together with the Federal Treasury, developed an unambiguous position: it is possible to transfer travel allowances to a salary card, the main thing is that the procedure for such payments is properly formalized (Letter of the Russian Ministry of Finance N 02-03-10/37209, Federal Treasury N 42-7.4 -05/5.2-554 dated 09/10/2013). Let us note right away: despite the fact that this Letter is addressed to budgetary institutions, its provisions can easily be extended to commercial firms. And we offer you a commentary on these clarifications.

List travel allowances

Travel allowances to an employee’s card: transfer rules, whether and how to transfer money to a salary card, purpose of payment in the payment slip

Home > Accounting > Cash > Non-cash > Payment order > Rules for filling out a payment order for a salary - sample payment order for payment to an employee’s card January 8, 2021 Payment order

1. For accounting employees, the non-cash form has many positive aspects; the process of paying employees is easier.
2. For employees, this option for receiving salaries is the most convenient; there is no need to receive cash from the company’s cash desk.
3. Labor legislation obliges you to pay wages to your subordinates at least once every six months, as a rule, on the 30th day - payment of an advance for the current month, on the 15th day of the next month - final payment for the month.

The transfer of workers' salaries to their current accounts is carried out using a payment order. It should be remembered that the day of crediting funds to the accounts of subordinates is the day of payment of remuneration for work. The payment document for transferring wages to staff is easy to fill out, but when sending it to a credit institution, you must adhere to the following requirements:

1. in the “payee” field, the details of the bank indicated in the agreement between the bank and the company, the current account number in accordance with the signed salary project are recorded;
2. in the “payment purpose” field, the period of the money transfer is reflected, for example, “transfer of advance payment (salary for the first half of the month) for November 2021 according to statement No. 56 dated December 15, 2021.”
3. in the “payment amount” field, the amount calculated by the accounting department for transferring the advance or final payment of wages is entered;

A register indicating the amounts for each employee serves as a strict attachment to the payment order.

Daily allowance 700 per card from account payment purpose

Important! A prerequisite is that the payment purpose field of the payment order must contain the phrase “travel needs.”

Purpose of payment in a payment order In order to correctly fill out a payment order for transferring amounts for a business trip, you need to follow the algorithm of actions:

1. the purpose of the payment must be stated as “accountable amounts for travel expenses”
2. have details of the account to which funds will be transferred in order to control the sending of money to the required details;

It is the correct display of the payment purpose that will protect the company from claims during inspections.

The purpose of payment can be formulated in different ways.

Attention If this limitation is not overcome, then all expenses can be taken into account when calculating taxes (income tax or tax in connection with the use of the simplified tax system).

What to do if expenses exceed acceptable limits?

In such cases, the employer can reimburse the employee for all expenses, despite the fact that the norm is exceeded, but he will be able to take them into account when calculating taxes only in the part that is covered by the law, and write off the rest as losses. Payment of daily allowances Amount of daily allowances Currently, the law allows for the payment of daily allowances, which are not subject to personal income tax, up to 700 rubles. per day. But if, for example, a director goes on a business trip, then we can assume that 700 rubles.

a day is not enough for him. Contents: Read this article for the rules and example of filling out payment orders.

Postings for the transfer of funds to the employee's card in the account The issuance of accountable funds to the employee's card in accounting is recorded by the following posting: Dt 71 Kt 51 (52).

When returning unused accountable funds in cash through the cash register, an entry is made: Dt 50 Kt 71. When transferring unused accountable funds by non-cash method - from an employee’s card to the company’s current account - an entry is made:

The importance of correctly completing the payment purpose

The legislation does not directly allow payments to accountable persons. But there is a letter from the Ministry of Finance No. 03-11-11/42288, which provides solutions for making such payments.

You can transfer funds to the card bank account of an accountable person. In this case, the type of card does not matter. Money will be transferred equally easily to both personal and corporate cards.

When creating a payment for a transfer, you should pay special attention to the “Purpose of payment” field. There have been cases when the sender indicated the correct details, but at the same time made mistakes in the purpose of the payment. As a result, enterprises had to spend additional funds to solve the problem. And sometimes such a payment was simply canceled.