The procedure for calculating and the amount of daily allowance for a business trip in Russia

Business trip abroad: registration

The package of documents for foreign business trips does not differ from those compiled for trips within the country.

To send an employee on a business trip, the following documents are drawn up:

• A memo addressed to the manager with a request to send the employee on a trip, indicating the place and time. This is not a mandatory document; in some organizations, the decision on a business trip can be made by verbal order of the manager. Compiled in free form.
• An order to be sent on a business trip is issued in a unified form T-9 or T-9a. The order does not make a note that this is a business trip abroad, this is already understandable, since the order form provides a deadline for indicating exactly where the employee is going.
• Advance report - prepared after the employee returns from the trip.

Note! At the moment, a travel certificate and official assignment are not mandatory documents when sent on a business trip.

What is considered a violation of business travel regulations?

When arranging a business trip, the employer must be guided by the current legislative norms. In accordance with them, his responsibilities include:

• Maintaining the employee’s average earnings;
• Maintaining your place of work and position;
• Payment of employee expenses related to the purchase of travel tickets, rental of living quarters, as well as additional expenses.

Failure to fulfill these obligations by the employer is considered a gross violation of the Labor Code and entails certain liability for the employer.

Duration of the trip

Please note that at the moment the legislation does not stipulate the maximum period for which an employee can spend on a business trip. According to current legislation, it can last as long as desired: from several weeks to several years.

At the moment, a business trip is considered to be any trip by an employee by order of the company’s management that lasts more than one day. If its duration is one day, registration follows the same rules, however, the employee’s daily allowance is not accrued.

Which employees cannot be sent on business trips?

Any employer has the legal right to send an employee who constantly works in the same place on a business trip. For employees with a traveling nature of work (couriers, truck drivers), this is not a mandatory procedure. These rules do not apply to specialists engaged under a civil contract.

In addition, it is necessary to remember that there are categories of employees who cannot be sent on business trips or can only be sent with their written consent.

Reference

The first category includes:

1. pregnant employees;
2. employees during the period of validity of the apprenticeship contract (except for cases related to training);
3. minors (except for employees of a number of creative professions and athletes);
4. specialists working under the terms of civil law agreements.

When sending the following categories of employees, the employer must obtain their written consent, and also make sure that they have no medical contraindications:

• women with children under 3 years of age;
• single mothers or fathers with children under 5 years of age;
• parents of disabled children;
• workers caring for sick relatives (if there is a medical certificate);

Daily allowances for business trips abroad for state employees

The amount of daily allowance for public sector employees is determined by Decree of the Government of the Russian Federation No. 812 of December 26, 2005, Appendix 1. In this document, a certain amount is established for each country, expressed in dollar equivalent. For example, the daily allowance in Kazakhstan is 55 US$.

Below are a few more examples of what daily allowances are for foreign business trips in 2021.

Table

The above amounts apply to all employees of budgetary and government organizations.

Travel expenses

All transportation expenses incurred during business trips are subject to reimbursement.
Even if a person was sent to several address points, recalculation is carried out in full. In addition to the direct cost of services for various types of transport, compensation will include:

• Amount including insurance premium with personal insurance;
• Costs for obtaining travel documents;
• Costs for using the bedding set.

It is planned to pay travel expenses in 2021, similar to the current annual period
.
For employees sent from government agencies, which are financed from the federal budget, Resolution No. 729 imposes restrictions on transportation costs. An electronic ticket form, printed and supported by the original cash receipt or the seal of the transport company, can be used as a document confirming expenses for the category of transportation expenses. For those who are unable to confirm expenses with travel documents, the 2021 travel expense reimbursement rate is available, which provides for reimbursement of expenses in the amount of the minimum travel fare:

• by train - according to the fare in a reserved seat carriage;
• all delivery options related to water transport - at the tariff cost of a place for a cabin in group X when using a sea vessel, for a category III cabin on a river vessel;
• by road - at the prices of a general bus.

If the amount for the provision of transport services, carried out at the discretion of management, is exceeded, reimbursement is allowed exclusively from the account of saved funds, which are allocated from the federal budget for the category of expenses for maintaining the institution (clause 3 of Resolution No. 729).

Business trip abroad: daily allowance 2021 for private enterprises

All enterprises that are not budget-funded are allowed to set their own rates of payment for daily expenses when employees travel outside the country.

This value can be set:

• Collective agreement;
• Accounting policy;
• Another local regulatory document of the company.

The amount of payment may vary depending on the circumstances:

• Destinations;
• Duration of the trip;
• Purposes of the trip;
• Positions of the seconded person, etc.

Enterprises can use the amounts established for public sector employees as a basis.

What documents will be needed to register a business trip?

The list of documents required for registration of a business trip, as well as their samples, is contained in the current labor legislation. If regular business trips of subordinates are a regular practice in the organization, it is advisable to develop the company’s own Business Travel Regulations. This document must contain all the details: the amount of daily allowance, rules for reimbursement of expenses, etc. This local regulatory act determines all the nuances of processing business trips in a specific organization.

Reference

Order to send an employee on a business trip

This document is drawn up according to the unified order form No. T-9 or T-9a (for two or more employees). It is filled out by the HR employee. Until 2015, the issuance of such an order required the presence of an official assignment. Registration of a business trip in 2017 no longer requires its presence; therefore, the employer can formulate the goals and objectives of the trip directly in the order.

Mandatory information recorded in the document includes: full name of the seconded specialist, structural unit, position, purpose and timing of the trip, destination. Sometimes the sources of payment for travel expenses and the necessary additional conditions are also indicated.

Travel certificate

This certificate serves as evidence of the employee’s legal absence from the workplace and accompanies him throughout the entire work trip. Despite the fact that its registration has become optional since December 2014, many employers still use it for the convenience of processing business travel. For this document, there is a unified form recommended by the State Statistics Committee - form T-10. It is filled out by a representative of the HR or accounting department in one copy. The basis is the corresponding order for the organization.

The front side of the document contains information about the organization, date and number of the order, data of the seconded specialist, information about the destination and goals. During the trip, the certificate indicates the dates of arrival and departure at each location. Marks are made from the receiving companies, which are certified with the seal and signature of their managers. Upon the employee’s return, the document is transferred to the accounting department along with an advance report and a report on the completion of the task.

Service assignment

This document is not mandatory, but is still present in the document flow of many organizations, because significantly simplifies the procedure for registering a business trip.

The employer can use form T-10a, recommended for use by Resolution of the State Statistics Committee of the Russian Federation No. 1.

Reference

The document contains:

1. full name and details of the company;
2. document number and date of its preparation;
3. Full name of the employee and his personnel number;
4. department and position held;
5. place of business trip;
6. dates and duration of the specialist’s stay on the trip;
7. exercise;
8. report on the completion of a business trip;

After returning, the specialist must agree on the task with the head of the department and submit it to the organization’s accounting department for drawing up a report and reimbursement of travel expenses.

Per diem abroad 2021: calculation nuances

When paying daily allowance to a posted worker, the following nuances must be taken into account:

• the date of crossing the border when traveling to your destination is counted as a business trip abroad.
• The date of crossing the border upon return is taken into account as a regular business trip.
• Daily allowances abroad in 2021 are tax-free only if they do not exceed 2,500 rubles. If their size is larger, then everything above the specified amount is subject to taxation.
• despite the fact that the amounts are indicated in dollars, they can also be paid to the employee in ruble equivalent.
• The exchange rate is taken in the amount established on the last day of the month in which the employee submitted the advance report.

These nuances are important to consider for the correct taxation procedure for an organization and a business traveler.

For example, a business traveler travels by train from Moscow to Helsinki. Departure at 19.15 on October 10 from Moscow and arrival in Helsinki on October 11 at 15.30. Crossing the border at 03.15. Payment will be made for October 10 - 700 rubles, for October 11 - 2500 rubles.

Per diem in 2021

07 July. Today we’ll talk about which documents in 2021 should provide for the amount of daily allowance, how many daily allowances should be given to employees and whether to pay personal income tax and insurance premiums on these amounts, and whether to reflect these payments in tax accounting.

Daily allowance in 2021

What will be the daily allowance amount in 2021? The company still has the right to independently determine the amount of daily allowance in a collective (employment) agreement or order of the manager. This procedure applies to both business trips within Russia and business trips abroad.

Rationing daily allowances in 2021

When calculating income tax in 2021, daily allowances do not need to be normalized. They can be written off in the amount provided for by internal documents, regulations on business trips, collective agreement, etc.

In 2021, daily allowances are not subject to personal income tax :

• 700 rubles per day for business trips in Russia;
• 2,500 rubles per day for business trips abroad.

If payment of daily allowances in excess of the specified amounts is provided, then personal income tax will need to be withheld. But not from the entire amount, but only from the difference between the actual size and the established limit.

For example, an organization pays a daily allowance of 1,000 rubles per day when traveling on business in Russia. Personal income tax will need to be withheld from 300 rubles (1000 – 700).

There will be no need to pay insurance premiums in 2021 if the daily allowance for Russian business trips does not exceed 700 rubles, and for foreign business trips – 2,500 rubles. Such rules will be established in Article 422 of the Tax Code of the Russian Federation.

Until 2021, the calculation of insurance premiums for daily allowances is not provided, since these payments are a guarantee provided for by current legislation. Therefore, daily allowances, which are provided for by the internal documents of the organization, are exempt from insurance premiums. Contributions must be calculated on daily allowances exceeding the amount established by the company.

When can per diem be included in expenses?

Daily allowances can be taken into account as expenses on the date of approval of the expense report. This rule applies to both the accrual method and the cash method. The thing is that at the time of the actual issuance of an advance to the employee for a business trip (taking into account the approximate amount of daily allowance), no expense arises. The amount of daily allowance for all days of a business trip can be determined only after the employee submits an advance report to the accounting department.

Writing off daily allowances for a one-day business trip in Russia

Daily allowances can be taken into account not only as part of travel allowances, but also as part of other expenses associated with the production and sale of products. The fact is that the payment of daily allowances is not provided if the employee is sent to an area from where he can return home every day. Since daily allowances are not provided for a one-day business trip, funds paid to an employee cannot be classified as travel expenses when calculating income tax.

However, the funds paid can be taken into account as reimbursement for other employee expenses made with the knowledge and permission of the employer. It follows that they can be taken into account as other expenses for the production and sale of products (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation). But this is provided that they are provided for in the internal documents of the organization and there are supporting documents (for example, receipts from stores).

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How much daily allowance should I pay when traveling abroad?

There are no rules regulating the payment of a certain amount of daily allowance. That is, the employing company can independently determine how much daily allowance to pay when traveling in Russia and abroad and in what currency. You can even set the amount of daily allowance for a business trip abroad in the currency of a certain country, and make the payment in rubles at the current exchange rate.

Do not forget that after a certain limit there is a need to pay personal income tax. According to the rules for 2021, in case of a foreign business trip, the amount of daily allowance, which will not be taxed, is 2,500 rubles. Therefore, if a company decides to pay an employee 6,000 rubles, then taxes will be withheld from 3,500 rubles above the limit.

Determining the amount of daily allowance

The amount of daily allowance paid for business trips abroad is determined:

• local regulations of enterprises and non-budgetary organizations;
• by resolutions of the Government of the Russian Federation - for budgetary organizations.

Naturally, the amount of daily allowance varies depending on the direction of the business trip, and there are no limits on the amount.

Question: How to record the daily allowance paid to an employee in foreign currency for a one-day business trip abroad? An employee of the organization is sent on a one-day business trip to the territory of a foreign state that is a member of the European Union. In accordance with the current regulations in the organization on business trips, an amount of 30 euros was issued from the organization's cash desk to pay for daily subsistence allowances. The payment is made on the basis of 50% of the standard for the payment of daily allowances, determined by the regulations on business trips, for each day of travel on a business trip in the territory of a foreign state that is a member of the European Union. View answer

The procedure for calculating daily allowances and determining the currency in which a posted worker will receive daily allowances are regulated by Resolution No. 749 of the Government of the Russian Federation of August 13, 2008.

So:

• Determining the currency of the daily allowance is at the discretion of the employer. A posted worker can receive daily allowance either directly in the currency of the country to which he is sent, or in one of the currencies in international circulation, or in rubles in an amount equivalent to the total amount of daily allowance in foreign currency for the entire period of his stay on a business trip;
• the time of crossing the state border of the Russian Federation when leaving on a business trip is included in the calculation as the day of being abroad;
• the time of crossing the border of the Russian Federation upon arrival from a business trip is included in the calculation as the day of the business trip in Russia.

The specified Resolution of the Government of the Russian Federation does not exclude the possibility of independent determination by business entities of the procedure for paying daily allowances.