Daily allowances in excess of the norm: taxation in 2021

Daily allowance for business trips in Russia and abroad

The amount of daily allowance is not limited by law (with the exception of employees of government agencies). Managers of private companies determine this parameter independently. The established value must be fixed in internal regulatory documents - for example, in a collective agreement.

We recommend that you take into account that clause 1 of Art. 217 of the Tax Code of the Russian Federation provides for maximum daily allowances that are not subject to personal income tax. Namely:

• up to 700 ₽ for each day of a business trip in Russia
• up to 2500 ₽ for each day of business trip in other countries

We also list the items of expenses that the organization is obliged to reimburse in case of a foreign business trip:

• visa and passport processing
• consular and airport fees
• entry or transit fees for vehicles
• registration of medical insurance policy
• other obligatory payments

Payment of daily allowances for days spent on the road

According to para. 3 hours 1 tbsp. 168 of the Labor Code of the Russian Federation, the employer compensates expenses for each of the following periods:

• for all weekdays on a business trip
• for weekends and public holidays
• for days on which the journey to the place of business trip and back fell in whole or in part, this also includes periods of forced stops

Let's say an employee went on a business trip on Sunday and returned the following Saturday. In this case, he is entitled to daily allowance for seven days - five weekdays and two weekends.

Daily allowance rates in 2021

To date, the procedure for calculating daily allowance remains unchanged compared to last year.

However, it is worth noting that a new concept has recently been introduced: resort fee. Now, employees who, in accordance with their job duties, are in the territory of the “resort” regions of the Russian Federation for more than a day, are paid additional compensation.

The fee is calculated using the following formula:

Number of days of stay, excluding the day of arrival
× amount of the resort fee
You can also read:

Tutu Business Travel is a convenient and transparent service for organizing business trips. More details

The vast majority of companies have business partners. They can be in our country or abroad.

To maintain strong business relationships and to develop their own business and production, enterprise managers send employees on business trips. The purposes of the trip can be different: concluding agreements and signing contracts, searching for new partners and providing various types of services.

When sending its employee on a trip, the organization is obliged to pay travel allowances in accordance with the legislation of the Russian Federation. When sending on a business trip, the company is obliged to pay travel and daily allowances to its employees.

Expert opinion

Korolev Dmitry Viktorovich

Lawyer with 10 years of experience. Specialization: family law. Extensive experience in document examination.

They are accrued for each day of a work trip. The daily allowance amounts are established and are not subject to taxation.

If the amount exceeds the preferential amount, then taxes must be assessed in the prescribed manner.

Daily allowances based on insurance premiums 2021

Many accountants wonder whether per diem is correctly reflected in the calculation of insurance premiums? Tax officials gave an official explanation that not only SR, but also all amounts of travel expenses should be included in the calculation of SV.

So, when filling out the report, indicate the entire amount that was accrued to the posted employee. Don't forget to include travel, accommodation and other expenses. Enter travel expenses in line 030 of subsection number 1.1 of Appendix No. 1 to Section No. 1 of the SV report.

The amount that is not subject to taxation is indicated in line 040 of subsection 1.1, Appendix No. 1 of the first section.

Therefore, line 050 will indicate the taxable difference.

Lines 030, 040 and 050 of subsection 1.2 of Appendix No. 1 of the first section should be completed in the same way. And also lines 020 and 030 of Appendix No. 2 to the first section. Such recommendations are presented in the Letter of the Federal Tax Service dated 08.08.2017 No. GD-4-11/15569.

The information will also have to be detailed in the third section of the DAM. Namely, in part 3.2.1 of the third section, reflect the daily allowance in the report on insurance premiums as follows:

Amounts and procedure for calculating tax

At the legislative level, the amounts of travel allowances are established, which are exempt from taxation. Amounts have been determined for trips both within Russia and for work trips abroad.

Amount of daily allowance on which tax is not paid:

• 700 rubles per day for business trips within the country;
• 2500 rubles for foreign business trips.

If the daily allowance is higher than the specified amounts, then tax will be charged on the entire amount exceeding the reduced allowance. An amount exceeding the preferential amount is subject to personal income tax at a rate of 13%. In addition to personal income tax, insurance premiums must be paid on daily allowances in excess of the norm. If their size does not exceed 700 and 2500 rubles, then insurance premiums are not deducted.

When calculating income tax, an organization's accountant has the right to write off the daily allowance issued to an employee in full. According to the Tax Code of the Russian Federation, there is no need to standardize daily allowances. Their inclusion in the company’s expenses is carried out together with the approval of the expense report.

Calculation example: financial analyst Ivanov was on a business trip in Denmark from January 15 to 17. The head of the company set travel allowances to Denmark in the amount of 250 Danish kroner (DDK) per day. The daily allowance for business trips within the country in the company is 700 rubles.

While on a business trip, the employee is accrued the following daily allowances:

• for 2 days in Denmark – 500 CZK (250 DDK per day * 2 days);
• for 1 day of arrival in Russia – 700 rubles.

The Danish krone exchange rate on January 20 was equal to 8.42 rubles/kroner.

The accountant took into account the entire total amount of daily allowance when calculating income tax:

The amount of daily allowance for business trips abroad was calculated based on the exchange rate valid on the date of payment. When calculating the amount of personal income tax, the accountant did not take into account daily allowances, since their amount does not exceed the preferential amount, which is exempt from taxes.

Insurance premiums from daily allowance in 2019

For the calculation of insurance premiums in 2021, it does not matter what daily allowance is specified in the company’s internal documents. Contributions must be paid on amounts exceeding the standards established by law. They are the same as the standards that are established for personal income tax. This is: 700 rubles for business trips within Russia and no more than 2,500 rubles for foreign business trips.

For amounts exceeding the daily allowance standards established at the legislative level, it is necessary to accrue and pay personal income tax and insurance contributions to the budget.

Expenses within the daily allowance established by law do not need to be documented.

The amount of income on which personal income tax must be paid is determined by the accountant at the time of approval of the advance report.

If daily allowances were paid in foreign currency in 2021, recalculate the amounts into rubles at the Bank of Russia exchange rate on the date of approval of the advance report.

And insurance premiums in case of industrial injuries and occupational diseases are not charged on daily allowances within the amount established by the internal documents of the organization. The norm established in Article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ is still in effect.

The entire amount of accrued daily allowance, including the part that is not subject to contributions, must be included in the calculation of contributions. If you did not include the non-taxable part in the calculation, you need to submit an amendment. Tax officials insist that all daily allowances be reflected in the calculation.

Daily allowance limit for calculating insurance premiums and personal income tax in 2019

This is important to know: Tax on the sale of garden plot for pensioners: do you need to pay?
Practical encyclopedia of an accountant

All changes for 2021 have already been made to the berator by experts.

In answer to any question, you have everything you need: an exact algorithm of actions, current examples from real accounting practice, postings and samples of filling out documents.

Share

Print

We write useful articles to help you understand complex accounting problems, and translate complex documents “from bureaucratic into Russian.” You can help us with this. It's easy.

*By clicking the give back button you are making a voluntary donation

Taxation of daily allowances above the norm

In 2021, the amount of daily allowance, which is not taxed and from which insurance deductions are not made, has not changed. For business trips within the Russian Federation, this amount is 700 rubles per day. For work trips abroad, this amount is several times higher and amounts to 2,500 rubles.

But daily allowances in excess of the norm are subject to tax. Personal income tax on this amount will be paid on a general basis at a rate of 13%. Also, the company must make insurance deductions from the amount that exceeds the established preferential daily allowance.

To display the amount of travel allowances in excess of the norm in form 6-NDFL, you need to know on what date they are accrued. The date of receipt of income for taxable daily allowances in excess of the norm is the last day of the month in which the manager approved the advance report.

The report is approved after the employee returns from a work trip.

Tax withholding from daily allowances that exceed the established amounts is made at the time of payment to the employee of wages from which personal income tax is withheld. But it is worth remembering that the tax withholding date cannot be earlier than the last day of the current month.

This is due to the fact that personal income tax cannot be withheld from the employee until he receives his salary. Based on this, it follows that the payment will be transferred to the tax office no later than the day following the day the personal income tax is withheld.

The daily allowance for 5 days of business trip was indicated in the amount:

This calculation was made as follows:

Tax will be withheld from this amount:

The employee received:

Withholding personal income tax from daily allowances in excess of the norm

Quote (MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION LETTER dated January 14, 2013 N 03-04-06/4-5): Question: In accordance with the local regulations of the organization, in the event of failure by a posted employee to provide documents confirming expenses, the amount of daily allowance and compensation for expenses for renting residential premises is established in amounts exceeding the amounts exempt from personal income tax in accordance with Art. 217 Tax Code of the Russian Federation. The tax base for personal income tax includes all income of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has acquired, as well as income in the form of material benefits (Article 210 of the Tax Code of the Russian Federation). In accordance with Art. 41 of the Tax Code of the Russian Federation, income is recognized as an economic benefit in monetary or in-kind form, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in accordance with the chapters “Income Tax on Individuals”, “Income Tax on Organizations”. » Tax Code of the Russian Federation. When receiving income in cash, the date of actual receipt of income is defined as the day the income is paid, including the transfer of income to the taxpayer’s bank accounts or, on his behalf, to the accounts of third parties (Article 223 of the Tax Code of the Russian Federation). Amounts in excess of the daily allowance, as well as compensation for expenses for renting residential premises over the amount established in Art. 217 of the Tax Code of the Russian Federation are employee income received in cash. However, the date of receipt of such income cannot be the day of payment of travel expenses, including daily allowances, if such payment was made before the start of the business trip (advance payment). Clause 10 of the Decree of the Government of the Russian Federation of October 13, 2008 N 749 “On the peculiarities of sending employees on business trips” (hereinafter referred to as Resolution N 749) established that when an employee is sent on a business trip, he is given a cash advance to pay expenses for travel and rental of living quarters and additional expenses related to living outside the place of permanent residence (per diem). According to paragraph 26 of Resolution No. 749, upon returning from a business trip, the employee is obliged to submit to the employer within 3 working days: - an advance report on the amounts spent in connection with the business trip and make a final payment for the cash advance issued to him before leaving for the business trip for travel expenses; — a report on the work performed on a business trip, agreed upon with the head of the employer’s structural unit, in writing. Until the head of the organization approves the advance report, it is impossible to determine whether the employee will have such income and what the amount of such income will be, since the business trip can be canceled, extended, shortened, the employee may not go on a business trip due to temporary disability, etc. Before the business trip the employee has no income due to Art. 41 of the Tax Code of the Russian Federation, but has a debt to the organization in the full amount of funds issued on account. The fact that the employee did not provide documents confirming payment of expenses for renting a living space and the fact that the employee received income can only be established on the basis of the employee’s advance report. Thus, the date of actual receipt of income in the form of excess daily allowance and compensation for rental expenses over the standards established by Art. 217 of the Tax Code of the Russian Federation, is the date of approval by the head of the organization of the employee’s advance report. Due to the fact that on the date of approval of the advance report no payment of funds is being made to the employee, the organization withholds personal income tax on the nearest date of actual payment of income to the employee in cash. Is the organization’s position legal? Answer: The Department of Tax and Customs Tariff Policy reviewed the letter from LLC (hereinafter referred to as the company) on the issue of applying the provisions of Chapter. 23 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) when sending employees on business trips and in accordance with Art. 34.2 of the Code explains the following. Article 41 of the Code establishes that income is recognized as an economic benefit in monetary or in-kind form, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined for the purposes of paying personal income tax in accordance with Chapter. 23 Code. When an employee is sent on a business trip, he is given funds on account both for the purpose of compensating for his expenses related to the business trip, such as travel, accommodation, food, etc., and for making expenses on behalf and (or) on behalf of the organization, for example, to purchase goods from organizations and individual entrepreneurs in cash. The above funds may not be used in full (including due to the cancellation or reduction of the business trip), in which case the remaining part must be returned by the employee, and vice versa, the employee may, with the permission of the organization’s management, be on a business trip longer than established in the order for a business trip or to spend more money for the needs of the organization than was provided for when he was sent on a business trip. Taking into account the above, funds issued to an employee on account when sent on a business trip cannot be considered as economic benefits and, accordingly, income until the employee returns from a business trip and the head of the organization approves the advance report submitted by the employee in the prescribed manner based on the actual time spent on a business trip and available supporting documents. Thus, when sending an employee on a business trip, the determination of income subject to taxation, taking into account the provisions of paragraph 3 of Art. 217 of the Code is carried out by the tax agent organization after approval of the employee’s advance report, and the calculation and deduction of tax amounts are carried out in accordance with clause 4 of Art. 226 of the Code on the nearest date of payment of income to the employee in cash. Deputy Director of the Department of Tax and Customs Tariff Policy S.V.RAZGULIN

Non-taxable expenses

When sending an employee on a business trip, the management of the enterprise is obliged to reimburse him for all expenses for accommodation, travel and daily allowances. Also, for each day of a business trip, the employee must be paid an average salary.

Travel expenses to the place of business trip are paid to the employee in full. Personal income tax is not withheld from this amount. These costs include travel by any type of transport to your destination, as well as travel by taxi or public transport to the station or airport.

Tax on these expenses will not be withheld if these expenses are documented. If there are no supporting documents, then the tax will be withheld in full from the entire amount that was spent on travel to the destination and back. Tickets can be provided as proof of travel costs.

If for some reason they have not been preserved, then you can request a certificate from the carrier, which will indicate the direction, type of transport and cost of travel.

Expenses for renting residential premises are not fully taxed. Personal income tax is not withheld only if the employee has supporting documents. They could be a receipt for a hotel room or an apartment rental agreement.

If the employee does not have documentary evidence, then the tax-free amount is 700 rubles per day when traveling on business in Russia. If the work trip is abroad, then this amount should not exceed 2,500 rubles. If living expenses exceed the specified amounts, then personal income tax is paid on the amount in excess of the norm.

Taxation of travel expenses

Personal income tax and insurance premiums for business trips

Personal income tax and insurance premiums for travel expenses are not charged, except in situations in which:

• the daily spending limit has been exceeded,
• expenses are not supported by documents.

Personal income tax on daily allowances

The maximum amount of daily allowance paid for business trips is not limited, but must be specified in the collective agreement or local act of the company. At the same time, the Tax Code (clause 3 of Article 217 of the Tax Code of the Russian Federation) limits the amount of expenses that are not subject to personal income tax and insurance contributions. The daily allowance rate is:

• in Russia - no more than 700 rubles.
• abroad - no more than 2500 rubles.

Excess payments are subject to tax and contributions to the extent of the excess. For example, the daily allowance for a business trip in Russia is 900 rubles. in a day. To deduct personal income tax from daily allowances in excess of the norm you need:

• calculate personal income tax on the difference (200 rubles) at the appropriate rate (13% for citizens of the Russian Federation, 30% for foreigners).

Personal income tax on travel compensation

Travel expenses for travel include: payment for travel to the destination and back, as well as to the station or airport, commissions and airport taxes, baggage transportation. Compensation to an employee for transport costs, confirmed by documents, is not subject to personal income tax. You can prove the fact of your trip with tickets, boarding pass, receipt, check, etc.

If the employee did not submit documents, but the costs were reimbursed, the compensation is subject to personal income tax:

• calculate personal income tax on the last day of the month when the travel advance report is approved;
• withhold the tax amount on the next cash payment to the employee;
• transfer the tax to the budget no later than the next working day after payment.

Living expenses

Compensation for documented expenses for housing is not subject to personal income tax. Cash register checks, BSO checks from the hotel, an apartment rental agreement and a payment document (receipt or check) are accepted as justification. If documents are missing or incorrectly completed, tax exemption is permissible only within the established norms: 700 rubles per day of a business trip in Russia, 2,500 rubles for a trip abroad. Amounts in excess of the norms are subject to tax and insurance contributions.

This is important to know: Tax office for the largest taxpayers in Moscow

Income tax and business trips

According to Article 264 of the Tax Code of the Russian Federation, travel expenses are classified as other expenses associated with production and sales, i.e. taken into account when determining the tax base for income tax. But there are requirements: expenses must be justified and economically justified, supported by documents and made for the purpose of generating income.

As part of expenses to reduce income tax, you can take into account daily and documented expenses for housing and travel (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation).

Daily allowances for calculating income tax can be set in any amount, i.e. are not standardized.

Payment for accommodation and travel that is not confirmed by primary documents is not taken into account as an amount that reduces taxable profit.

VAT on travel expenses

In accordance with paragraph 7 of Article 171 of the Tax Code of the Russian Federation, an organization can reduce the total amount of VAT by the amount of tax deductions for travel expenses. These include travel and rental costs, but only if they are taken into account when calculating income tax and are related to activities subject to VAT. The basis for deducting VAT can be invoices or strict reporting forms.

The situation is similar with the deduction of VAT on accommodation expenses: if the tax is separately allocated in the hotel invoice, it can be deducted without presenting an invoice.

Tax when paying for accommodation on a business trip abroad is not deductible, even if it is indicated on the invoice as a separate line.

Attention!

When confirming travel expenses for travel and accommodation, keep in mind important
changes for 2021!

Changes in daily allowances above tax standards in 2021

In 2021, a reform was carried out on insurance premiums in relation to daily allowances in excess of the norm. Recent innovations oblige enterprises to pay taxes on the income of their employees along with insurance premiums in case of exceeding the limits on the amount of daily allowances that are withheld by law.

Changes in the field of taxation were made in accordance with the fact that from the beginning of 2021 the Federal Tax Service is responsible for insurance payments. The only exception is if you are injured. All insurance transfers according to the new rules are made to the tax service, and not to the Social Insurance Fund.

The latest tax changes in 2021 establish that daily allowances in excess of the norm must be correctly processed both when traveling on business in the Russian Federation and in other countries. Everything must be done in strict accordance with the Tax Code of the Russian Federation.

In 2021, adjustments were made to Article 422; they are dedicated to daily allowances in excess of taxation standards in 2021. They also need to pay personal tax. However, in addition to these tax contributions, companies are required to make payments to the Social Insurance Fund. The exception is payments that are related to employee injuries.

The Federal Tax Service does not establish the amount of standards for payments per day. In other words, each company can independently determine them for the time spent on a business trip.

The tax office sets limits on the amount of refunds that are not subject to taxation. If the limit is exceeded, the organization must pay compensation for personal income tax on daily allowances in excess of the tax rate in 2021. The company will also have to pay contributions for health insurance and the Pension Fund.

A significant number of enterprises set their own amounts of travel allowances, which exceed the standards defined by law. As a result, they are ready to make insurance payments.

Features of payment of insurance premiums

Expert opinion

Korolev Dmitry Viktorovich

Lawyer with 10 years of experience. Specialization: family law. Extensive experience in document examination.

In 2021, a mandatory requirement to charge taxes on excess daily payments was introduced. Article 424 of the Tax Code of the Russian Federation determines the terms of payment and the procedure for calculating compensation to employees.

When an employee receives daily allowance in excess of the norm, an advance report is approved. This means that reimbursements from the employer for business trip expenses that exceed the limits are attributed to the insurance of payments for the same calendar month in which the employee’s advance report is approved.

When the daily allowance is within the amount established by law, there is no need to make insurance contributions on it. Compliance with the legal requirements for calculating travel allowances will allow you to avoid claims against the company from the Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund.

Insurance deductions are made from the employee's additional expenses for his residence in a foreign area, which exceeded the standards. This condition applies to business trips lasting more than 24 hours.

Inclusion in RSV-1

All organizations, including individual entrepreneurs, need to send personal data and certificates in the RSV-1 form to the Pension Fund. It is a report that contains information regarding accrued or made insurance transfers. It contains a large amount of information; it must be sent to the FFOMS and the Pension Fund of the Russian Federation.

Line 201 in clause 2.1 reflects the amount of payments and compensations that do not require transfers for compulsory pension insurance.

All individual entrepreneurs and company managers should know the information from the RSV-1 form certificate.

Accounting procedure

Calculation of personal income tax involves standardizing the amount of daily payments. Taxes are charged on the following amounts:

• a day of stay on a work trip across Russia (700 rubles);
• trip to another country (2500 rubles).
  Personal income tax is withheld in cases where the amount of compensation exceeds the specified standards.

  If a company reimburses an employee for per diem in excess of the norm, his income is subject to taxes. It is recognized regarding the last day of the month on which the advance report is approved, which is sent by the employee returning from a business trip.

  Personal income tax is payable after the following payments are made to the employee; this requirement also applies to salary. Payment must be made on the first business day following the listed payments to the official. This procedure is regulated by the Tax Code of the Russian Federation, Article 226.

  Read also:  Annual financial statements: main mistakes

  Daily allowances, the amount of which exceeds the standards, are paid to the employee in accordance with current legislation. In addition to such payments, the company must compensate the official for a number of expenses associated with the work trip:

• payment for accommodation in another locality;
• transportation costs (the general director of the organization determines its type);
• expenses for additional personal needs.
  Compensation for other expenses is made to the official with his daily allowance, which is provided by the company management. The amount may be increased by appropriate decision of the company’s management.

  When sending an employee on a trip to perform work duties, the company is obliged to reimburse expenses for the entire time spent on a business trip. These include costs associated with travel and accommodation, as well as other expenses. They can be:

• registration of a foreign passport and visa;
• use of lounge services at airports and train stations;
• Internet and cellular communications;
• currency exchange commission.
  While on a work trip, the employee does not incur financial losses. The company must cover all the official's expenses that arise during the trip when paying the very first salary. The state levies certain taxes on these and other payments.
• Travel expenses

List of travel expenses

• Daily expenses
• Per diem above normal
• Documentation of daily allowances
• Taxation and insurance premiums on daily allowances in excess of the norm
• Accounting for daily allowances in excess of the norm: an example

In any organization in the Russian Federation, it is rare to find an employee who has not gone on a business trip at least once in his life. All expenses that the employee incurs for travel, accommodation and daily expenses within the established limits must be reimbursed by the enterprise.

In this article, we classify travel expenses and indicate what documents are required to reimburse an employee. We will also take a closer look at daily allowances in excess of the norm: what is their documentation, taxation, and insurance premiums.

Travel expenses

This is a list of employee expenses during a trip related to business needs. The company is obliged to reimburse these expenses to the employee within the established limit, if he, in turn, provided a list of correctly executed documents, that is, timely and correctly reported for the business trip.

List of travel expenses

Below we provide a list of expenses that can be reimbursed by the company during a business trip:

• employee living expenses. The limit of funds within which an employee can rent housing. Set by the enterprise before the employee’s departure;
• travel expenses;
• food for the traveling employee;
• daily expenses;
• other expenses that were agreed upon with the management of the company.

Daily expenses

At the time of approval of a business trip, at the stage of its establishment, the employee must be provided with a local document issued by the enterprise for review. Such documents are both the regulations on business trips and the annex to the employment or collective agreement.

This document is published at the discretion of the organization itself. It indicates all the aspects and nuances of the trip, and also indicates the norms or limits of the amounts within which the seconded employee has the right to make expenses related to accommodation and travel.

Let's look at an example. Ivanov I.I. was sent from Moscow to Berlin. The business trip period is from 06/12/2020 to 06/15/2020.

On 06/12/2020 at 22:23 the employee departs from Moscow and on 06/13/2020 at 02:38 he arrives at Berlin airport. The employee departs back on 06/15/2020 at 15:47 and arrives in Moscow at 19:54 on the same day. Calculation of daily allowance for a business trip is as follows:

On June 12, 2020, the daily allowance will be 700 rubles, since the employee was in Moscow that day.

Per diem above normal

Daily allowances in excess of the established norm are the amount of daily allowances exceeding the amount specified in the Labor Code of the Russian Federation, regardless of the amount of daily allowances established at the enterprise and stated in the official documents of the enterprise itself. Thus, for such amounts, the company pays personal income tax and insurance premiums to the posted employee.

Such amounts are the direct income received by an employee of the enterprise.

Documentation of daily allowances

The final calculation of the daily allowance is made by the accountant or the head of the enterprise after the employee returns from a business trip, upon provision of an advance report and a list of documents that are drawn up by the company when the employee is sent on a business trip and after his arrival. Such documents are:

• order to send an employee on a business trip. This document must specify the purpose of the business trip and the period for which the employee is sent. Information about the duration is needed to calculate the amount of daily allowance, and information about the purpose of the business trip is needed to confirm the production nature of the trip;
• memo, if necessary. Compiled by the posted employee after returning from the trip. It is drawn up in the absence of documents for accommodation or travel, in order to confirm the whereabouts of the employee at the time of the business trip, also in the event of a delay or postponement of the employee’s departure for technical reasons, etc. This document is drawn up at the request of the enterprise management;
• document regulating business trips outside of a regular employee. Information about the reimbursement of funds must be specified in the civil contract at the time of its conclusion or amended to it after the need to send the employee on a business trip.

There is no need to provide documents confirming expenses associated with the amount of daily allowance, that is, checks and receipts to the employer.

Taxation and insurance premiums on daily allowances in excess of the norm

As stated above, daily allowance amounts that are not recognized as income of the posted employee. And for which taxes are not calculated, they amount to 700 rubles and 2,500 rubles, paid as part of a business trip in Russia and abroad, respectively. Taxes are calculated on amounts exceeding these norms established by law:

• Personal income tax, personal income tax. Equal to 13%. Deducted from the amount exceeding the daily allowance norm. The deduction must be made in the month of approval of the employee's advance report;
• income tax. An employee's travel expenses can be included in the tax base within the amounts specified in the local document of the enterprise. These expenses can be taken into account if the seconded employee provides all primary documents that confirm these expenses. Such documents are checks and receipts for accommodation, checks or travel documents, checks for fees or consular payments, receipts for payment for services for issuing visas, passports, invitations, etc.;
• Insurance premiums. Accrued for the entire amount in excess of the daily allowance. These amounts are accrued at the time of approval of the advance report provided by the posted employee. For social insurance the percentage is 2.9%;
• Insurance premiums. For pension insurance it is 22%;
• Insurance premiums. For compulsory health insurance it is 5.1%.

Insurance premiums for injuries in the amount of daily allowance are not calculated.

If an enterprise does not transfer contributions to insurance funds or does not withhold personal income tax from a posted employee, it will receive a fine in the amount of 20% of the amount of funds not transferred plus the mandatory transfer of the necessary amounts to the funds and deduction of funds from the employee’s salary.

If an employee returned from a business trip abroad, the daily allowance was given to him in foreign currency, calculated at the exchange rate on the day the application for advance was submitted. To calculate daily allowance, personal income tax and insurance contributions, amounts are recalculated at the rate on the day the employee reports an advance report.

Accounting for daily allowances in excess of the norm: an example

We will reflect these amounts in Accounting.

The amount of insurance premiums for compulsory health insurance, calculated on daily allowances in excess of the norm (6,000 rubles - 2,800 rubles) * 5.1%

Daily allowances above the norm in 6-NDFL: examples

Let's consider various situations of drawing up calculations with excess daily allowances.

• Is it possible to withhold personal income tax after the advance report is approved, but until the end of the month?

Example

The employee was on a business trip within the country for 5 days, from August 1 to August 5, 2021. On July 30, he received an advance payment for the trip, including a daily allowance of 1,300 rubles. per day, total 6,500 rubles. The amount of daily allowance above the norm was (1,300 – 700) × 5 = 3,000 rubles. On August 9, the employee submitted the advance report for approval. On August 15, the company paid an advance on wages, the final payment of wages was made on September 5.

In the calculation for 9 months of 2021, daily allowances are included as follows:

It is impossible to withhold tax on August 15, since this date precedes 08/31/2018.

• Is it possible to withhold personal income tax after the end of the month, but not when paying wages?

Example

The employee was on a domestic business trip for 5 days, from August 1 to August 5, 2021. On July 29, he received an advance payment for the trip, including a daily allowance of 1,300 rubles. per day, total 6,500 rubles. The amount of daily allowance above the norm was (1,300 – 700) × 5 = 3,000 rubles. On August 9, he submitted the advance report for approval. On August 15, the company paid an advance on wages, the final payment of wages was made on September 5. On September 3, this employee was paid vacation pay.

In the calculation for 9 months of 2021, daily allowances are included as follows:

Personal income tax can be withheld for any payment following the last day of the month of approval of the advance report.

• What to do if the daily allowance was paid after a business trip?

Example

The employee went on a business trip to another country without having time to take an advance payment. Stayed there for 5 days, from August 1 to August 5, 2021. On August 9, he submitted the advance report for approval. According to the report, in addition to compensation for other expenses, the employee is entitled to a daily allowance of 3,000 per day. The amount of daily allowance above the norm was (3,000 – 2,500) × 5 = 2,500 rubles. On August 10, the employee received full reimbursement for travel expenses. The final payment of wages was made on September 5.

In the calculation for 9 months of 2021, daily allowances are included as follows:

Despite the fact that the daily allowance was paid after the approval of the advance report, personal income tax cannot be withheld from this payment, since the income is considered received later - 08/31/2018.

Fresh materials

• Clarification on 4 FSS When it is necessary to adjust 4-FSS The calculation presented in the FSS in form 4-FSS does not need adjustments if...
• Social tax 2021 Tax accrualIn accounting, the amounts of advance tax payments are reflected in the credit of account 69 (68)…
• Tax planning Tax planning in an organization Tax planning can significantly affect the formation of the financial results of an organization,…
• Why do they buy gold? Selling gold competently is a process that will require you to spend some free time. It will be necessary to find out...

Daily allowances in excess of the norm are subject to insurance premiums

Thus, from 2021, daily allowances in excess of these standards should be subject to contributions, regardless of whether the excess amounts are prescribed in local regulations or not. As a general rule, the date of payments is determined as the day they are accrued (clause

1 tbsp. 424 of the Tax Code of the Russian Federation).

The date the employee receives income in the form of excess daily allowance is the day the advance report is approved. This means that daily allowances that exceed the norm are included in the base for calculating insurance premiums in the calendar month in which the employee’s advance report is approved.

Please note that daily allowances are not subject to insurance premiums for injuries (Clause 2, Article 20.2 of Federal Law No. 125-FZ of July 24, 1998).

In this case, the amount of daily allowance does not matter. In 2021, a reform was carried out on insurance premiums in relation to daily allowances in excess of the norm.

Recent innovations oblige businesses to pay taxes on income

Under what conditions are excess daily allowances subject to insurance premiums?

From the text of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, it is clear that not the entire amount of travel expenses is subject to taxation. Documented travel and accommodation costs, daily payments within 700 rubles. for trips around the country and 2,500 rubles. on a business trip abroad are not subject to personal income tax.

For information on what to do if an employee does not report on a business trip on time, read the material “What to do if the accountable person does not report on time.”

If the costs of accommodation and transportation expenses during a business trip have not been documented and there is no way to confirm them, then they will be subject to personal income tax, with the exception of daily allowances within the amounts specified above. Fiscal authorities can also take into account funds spent and not documented in excess of the standards in the base for calculating personal income tax (resolution of the Federal Antimonopoly Service of the West Siberian District dated December 23.

2013 No. A27-1862/2013). The validity of the payment of the daily allowance itself within the limits established by law in the event of the loss of travel documents can be confirmed by local documents of the enterprise - orders for sending on a business trip, time sheets, reports on the completion of official assignments.

For information on what actions to take if there are no documents on residence, read the article “What to do with personal income tax if there are no documents on residence on a business trip?”

Insurance premiums are not charged on daily allowances if such daily allowances do not exceed the above limits (clause 2 of Article 422 of the Tax Code of the Russian Federation). Accordingly, daily allowances in excess of the norm are subject to insurance premiums in 2021.

In other words, when traveling within the Russian Federation for daily allowances over 700 rubles, insurance premiums will need to be calculated. And for business trips abroad, insurance premiums are calculated from daily allowances exceeding 2,500 rubles per day of business trip.

Please note that for one-day business trips, insurance premiums must be calculated from the entire amount. This is due to the fact that payments for one-day business trips cannot be recognized as daily allowances, and therefore they are not exempt from contributions (clause 11 of the Regulations, approved by Government Resolution No. 749 dated 13.10.2008, Letter of the Ministry of Finance dated 02.10.2017 No. 03- 15-06/63950).

Although, if such payments for one-day business trips are formalized not as daily allowances, but as reimbursement of expenses associated with the business trip, they will not be subject to contributions. But the expenses incurred will need to be confirmed with primary documents.

Speaking about insurance premiums up to this point, we meant contributions for compulsory health insurance, compulsory medical insurance and VNIM, paid in accordance with the requirements of the Tax Code of the Russian Federation. As for insurance premiums for injuries, daily allowances are not fully subject to them. In this case, it does not matter whether the daily allowance threshold established by the employer exceeds 700 rubles or 2,500 rubles (Clause 2 of Article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ, Letter of the Social Insurance Fund of November 17, 2011 No. 14-03-11/ 08-13985).

Let's consider a number of features under which excess daily allowances are subject to insurance premiums. The first feature has a legislative background and is enshrined in Federal Law No. 212. According to it, the insurance premium must be charged on any payments made in favor of individuals, including remuneration.

In this matter, one controversial condition arises that is in force today: if the duration of a business trip is 1 day, then the daily allowance is not subject to insurance contributions. There is ongoing discussion regarding this rule between the FSS and the Supreme Arbitration Court of the Russian Federation. The first organization does not agree with this rule and believes that amounts issued for one day should be taxed.

The issue of taxing insurance premiums for one-day business trips remains on the agenda to this day. Therefore, if the company does not impose a contribution on this kind of payment, it faces disapproval from the FSS inspector, which may subsequently lead to legal proceedings.

In addition to the payment of daily allowances, which are paid in the amount established by the employer for each day of a business trip, the Labor Code of the Russian Federation provides for reimbursement of travel to the place of business trip, rental housing, and also, by agreement with the employer, other expenses of the employee. Moreover, the employer can establish the amount and procedure for reimbursement of travel expenses by its internal regulations or collective agreement (Article 168 of the Labor Code of the Russian Federation).

The current law on insurance premiums dated July 24, 2009 No. 212-FZ does not establish a specific amount of non-taxable daily allowances, but simply says that they are not subject to taxation along with documented expenses for travel to the destination and baggage transportation, airport taxes, payment on a business trip, rental accommodation, etc. (Clause 2 of Art.

• At one time, each of the funds explained in their letters that only part of the daily compensation is exempt from contributions, which does not exceed the norms established by the employer himself by his internal regulations (order, collective agreement, regulations on business trips, etc.), which is completely complies with the provisions of Article 168 of the Labor Code of the Russian Federation (letter of the Pension Fund of the Russian Federation dated September 29, 2010 No. 30-21/10260; letter of the Ministry of Health dated August 6, 2010 No. 2538-19; letter of the Social Insurance Fund dated November 17, 2011 No. 14-03-11/08-13985).

Thus, until the end of 2021, a provision will be in force according to which employers must charge insurance premiums on daily allowances in excess of the norm, based on the limits that they themselves set. In fact, it is possible to issue an internal document to the employer in relation to any amount of daily allowance, also providing for special cases when the amount can be increased, thereby completely avoiding the accrual of contributions on them.

For details, see the publication “On what date should the foreign currency daily allowance for deposits be recalculated?” Keep in mind that for the purpose of withholding personal income tax, daily currency allowances must be recalculated to another date.

Read more about this in the material “And again - about personal income tax on foreign currency daily allowances.” 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.

If the payer of contributions does not have the right to use reduced tariffs for them, then until the maximum value of the bases for contributions is reached, he will have to accrue an amount of insurance premiums amounting to 30% of the amount of excess of the current limit for the amount of excess daily allowance (including 22% for compulsory insurance). , 5.1% for compulsory medical insurance and 2.9% for compulsory social insurance).

Daily allowances - 2021 in terms of taxes

The procedure and amount of reimbursement of expenses related to business trips are established in the collective agreement or local regulations of the company.

Since 2021, the Federal Tax Service of Russia has been administering the procedure for calculating and paying insurance premiums to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund of Russia (with the exception of contributions for injuries).

In this regard, the Tax Code has been supplemented with a new chapter 34 “Insurance premiums”. It sets out the rules for calculating and paying contributions.

Thus, it has been established that daily allowances in the amount of:

1. no more than 700 rubles for each day of a business trip in the Russian Federation;
2. no more than 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).

Until 2021, daily allowances were not subject to insurance premiums within the limits established by the company itself in its local regulations. So

How are daily allowances calculated? The norm of daily payments according to the law

When one-day business trips occur, compensation payments to employees are not considered daily allowance. Such costs should be classified as other expenses (Article 168 of the Labor Code of the Russian Federation). However, such compensation payments are subject to personal income tax according to the same standards - 700 rubles. in the Russian Federation, and over 2,500 rubles. - outside the territory of the Russian Federation. This is confirmed by officials (“The Ministry of Finance explained how to assess personal income tax on “one-day” daily allowances”).

In some cases, business trips take place within the same locality. When an employee travels outside the workplace specified in the employment contract to separate divisions of the organization or the head office, the trip is also considered a business trip (clause 3 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749). At the same time, trips should not be permanent, and the employee’s activities cannot be associated with a traveling schedule.

About the peculiarities of personal income tax assessment of payments for the traveling nature of work, read the material “Payments to traveling workers: when can personal income tax not be withheld?”

For a one-day business trip outside the state, daily allowance is paid in the amount of 50% of the standard expenses outside the Russian Federation (clause 20 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

Such daily allowances are also not subject to personal income tax within generally accepted limits.

When sending employees on a business trip for official reasons, each organization has the right to set the amount of daily payments at its own discretion. The amount or procedure for calculating compensation costs must be established by local regulations. Personal income tax is withheld from payments to employees in excess of established all-Russian norms, that is, from payments of more than 700 rubles. per day for business trips in Russia and for amounts exceeding 2,500 rubles while staying on the territory of foreign countries.

For information on how daily allowances are subject to insurance premiums, read the article “What are the insurance premiums for daily allowances?”

Daily allowances paid in excess of the established standard must be included in the employee’s income in 2019 and personal income tax must be paid on them.

For the calculation and payment of insurance premiums, daily allowances were not standardized until January 1, 2021. Until this moment, Federal Law No. 212-FZ of July 24, 2009 was in force. From January 1, 2021, you must be guided by paragraph 2 of Article 422 of the Tax Code of the Russian Federation.

Accordingly, if, for example, a daily payment in the Russian Federation is 1000 rubles, then it will be taxed. This is due to the fact that a large amount is already considered part of the employee’s income (or part of his salary), and is therefore subject to a fixed tax of 13%.

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.

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.

Also, when assigning daily allowances, it is worth paying attention to two government regulations. The first (No. 93) contains information regarding the daily allowance rate, as well as some of their features. The second of them, No. 729, includes reimbursement of expenses incurred on business trips for employees of budgetary organizations.

Excess daily allowance: insurance premiums and taxation

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):

1. for business trips in Russia – up to 700 rubles;
2. for foreign business trips – up to 2.5 thousand rubles.

Thus, daily allowances in 2021 are subject to insurance premiums if these values ​​are exceeded. According to the law, daily allowances are additional costs in connection with staying in a place other than your permanent residence (see.

168 of the Labor Code of the Russian Federation). As can be seen, legislators have equated the daily allowance standards that have long been in force 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 “Rules for excess daily allowances.” In 2021, insurance premiums must continue to be charged on payments under employment agreements and civil contracts.

One-day business trips and insurance premiums

One-day trips are considered to be business trips from which the employee can return home every day. At the same time, according to labor legislation, daily allowances are not paid . But insurance premiums must be calculated if the employer nevertheless decides to pay daily allowances (clause 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749). A similar position is set out in the letter of the Ministry of Finance dated October 2, 2017 No. 03-15-06/63950.

If the employer issues a one-day daily allowance as compensation for expenses associated with a business trip , then insurance premiums do not need . However, it is worth confirming reimbursement of costs with primary documents. This is, for example, details of the bill for cellular communications, tickets for public transport or the metro, sales receipts for printing documents, etc.