In Kazakhstan, the rules for business trips of civil servants have changed: January 17, 2021, 15:57

Daily allowance for foreign business trips

Any employee trip must be documented correctly, this will prevent possible claims from the tax authorities.
The organization develops an internal document (regulations, order) regulating the procedure for processing business trips. It is not mandatory, but it is convenient if all the features are described in detail (for example, the amount of daily allowance for different countries and what expenses are reimbursed). Daily allowance is compensation to an employee for expenses when living outside his permanent place of residence (Article 168 of the Labor Code of the Russian Federation). The organization has the right to set any amount of daily allowance. However, there is the following subtlety - from the amounts exceeding the established norms under the Tax Code, the enterprise will accrue:

Personal income tax (generally 13%);
insurance premiums (PFR 22%, FSS 2.9%, FFOMS 5.1%).

The norms established by law are (clause 3 of article 217, clause 2 of article 422 of the Tax Code of the Russian Federation):

700 rubles for trips within Russia;
2500 rubles for a business trip abroad.

Russian legislation is constantly changing, but whether new non-taxable daily allowances will be established for a business trip to Belarus in 2021, or standards for business trips to other foreign countries, is still unknown.

The company can set its own daily allowance for travel to each country. For a one-day trip abroad, the daily allowance is 50% of the established amounts (clause 19 of the Regulations “On the peculiarities of sending employees on business trips”, approved by Decree of the Government of the Russian Federation on October 13, 2008 No. 749).

Example

Polet LLC sent its employee A.P. Vasilyev. on a business trip to Kazakhstan. The company has approved the Regulations on Business Travel, which states: “business trip to Kazakhstan - daily allowance (2019) is set at 3,000 rubles for each day of stay abroad.” In Kazakhstan Vasiliev A.P. stayed 2 days.

When approving the advance report, the accountant of Polet LLC made the following calculations:

2 days x 3000 = 6000 rubles - daily allowances are accrued for the days of stay in Kazakhstan,

2 days x 2500 = 5000 rubles - the norm established by the Tax Code of the Russian Federation for personal income tax purposes for daily allowances on business trips abroad,

6000 – 5000 = 1000 rubles – the amount of excess of the actual daily allowance over the norm,

1000 x 13% = 130 rubles – personal income tax is charged for withholding from Vasiliev A.P.,

1000 x 22% = 200 rubles – Pension Fund insurance premiums are accrued,

1000 x 2.9% = 29 rubles – FSS contributions are accrued,

1000 x 5.1% = 51 rubles – FFOMS contributions.

How to calculate daily allowance for foreign business trips to CIS countries

Russia has concluded intergovernmental agreements with the CIS countries on a visa-free regime, under which a border crossing mark is not entered into the international passport. To correctly calculate the daily allowance, the date of border crossing is determined by travel tickets.

When calculating, it is necessary to determine the number of days of the business trip in total, and how many of them were spent on the territory of Russia, and how many were spent abroad. Daily allowances for trips to the CIS are calculated in a special way (clause 19 of Regulation No. 749):

dates are determined by travel documents;
the day of crossing the border of a foreign state upon entry is considered a day of stay abroad;
The day of crossing the border when leaving a foreign country is considered the day of a business trip in Russia.

The company can establish its own calculation methodology, but for the purposes of including daily allowances in income tax expenses, it is worth following the general procedure.

LLC "Paints" Moscow sent its employee M.A. Lotov. to Belarus in Minsk. He left Moscow by train on October 18, 2018 at 10:55 p.m. Crossed the border and entered the territory of Belarus on October 19, 2018. Lotov left Minsk on October 23, 2018 at 08:00, crossed the border and returned to Moscow at 17:00 on the same day. In the Regulations on business trips, Kraski LLC indicated that for business trips to Belarus, the daily allowance for 2021 is 2,500.00 rubles; for Russian trips, the daily allowance is 700 rubles.

We charge daily allowances:

10/18/2018 is a day in Russia,

10/19/2018 – day of entry (day of border crossing) is considered as a day abroad,

10/21/2018 – 10/22/2018 – days spent abroad,

10.23.2018 – the day of departure (the day of crossing the border) is considered as a day in Russia.

Total days on a business trip: 2 days in Russia (10/18/2018, 10/23/2018), 3 days abroad (10/19/2018, 10/21/2018, 10/22/2018).

2 days x 700 rubles = 1400 rubles per diem throughout Russia,

3 days x 2500 rubles = 7500 rubles daily allowance in Belarus.

In total, Kraski LLC accrued the following daily allowances to Lotov M.A.:

1400 + 7500 = 8900 rubles.

For an accurate calculation, it is necessary to pay attention not only to the dates of departure and arrival, but also to the dates/times of border crossings.

In the absence of tickets, other documents can confirm the dates - a vehicle waybill with refueling receipts along the route, invoices from hotels, and so on (clause 7 of Regulation No. 749).

Regulations on sending on a business trip: regulatory framework

Government Resolution No. 749 defines the procedure for processing business trips, and this federal regulation cannot be neglected, otherwise the employer will be held administratively liable and will not be able to take into account the costs of paying for business trips as expenses when calculating the taxable base for income tax. The resolution regulates, in particular:

length of stay of employees on business trips (more recently, employers have the right to approve any duration of a business trip, depending on the complexity of the tasks assigned to the employee);
financial costs for purchasing travel tickets;
reimbursement of living expenses;
reimbursement of food costs;
Rules for compensation of expenses for foreign business trips.

In addition to the Resolution, the procedure for paying for tickets to the place of arrival and back to the employer’s enterprise, choosing transport, advance payment, sick leave during a business trip, services for processing documents necessary for travel, working on weekends and holidays, as well as living abroad is established in Article 264 Tax Code. It is important to comply with the requirements of tax legislation - otherwise, the employer will incur unreasonable expenses and incur an audit by a tax inspector.

In what currency should daily allowances be issued?

The organization has the right to decide for itself whether it will issue an advance for daily allowance in convertible currency, the currency of the destination country, or in rubles at the exchange rate on the day of departure. If the money was issued in foreign currency, then after the employee returns from a business trip and prepares an advance report, daily allowances and expenses abroad in foreign currency are recalculated at the rate of the Central Bank on the date of approval of the advance report (clause 7 and appendix to PBU 3/2006).

Iva LLC sent P.V. Karpov on a business trip. to Kazakhstan 01/10/2019. On the day of departure, Karpov P.V. issued an advance - daily allowance for a business trip to Kazakhstan in 2021 in the total amount of 170,000 tenge. Upon returning, Karpov drew up an advance report. The report was approved by the manager on January 23, 2019.

The tenge exchange rate set by the Central Bank as of January 10, 2019 is 17.80 rubles. for 100 tenge; as of January 23, 2019 - 18.00 rub. for 100 tenge.

To account for daily allowance, the accountant converted the advance payment into rubles on January 10, 2019:

exchange rate: 100 tenge = 17.8 rubles, 1 tenge = 0.178 rubles.

170,000 x 0.178 = 30,260 rubles. – an advance was issued for a business trip in rubles.

On the day of approval of the advance report, January 23, 2019, the accountant recalculated the daily allowance at the current rate of the Central Bank:

advance payment issued in the currency of 170,000 tenge, converted into rubles at the exchange rate of January 23, 2019,

rate: 100 tenge = 18.0 rub., 1 tenge = 0.18 rub.

170,000 x 0.180 rub. = 30,600 rub. – the amount of the advance in rubles as of the date of approval of the report.

This creates a positive exchange rate difference of 340 rubles. (30,600 – 30,260).

Travel expenses norms

All enterprises, be it a state organization, a private firm or a company, regardless of activity and form of ownership, exercise control over the expenditure of travel funds, subject to the Labor Legislation of Russia (Articles 167−168).

Travel expenses include the following charges:

daily travel expenses up to 700 rubles for each day of a business trip are not subject to taxation, however, if the organization by some internal act has established a different daily allowance, then tax from individuals is levied on the amount exceeding 700 rubles;
transport costs - the cost of tickets for all types of transport that an employee can use to get to their destination and back, do not have fixed values and depend on the cost of a travel document, which also reduces the tax base. However, if the station, airport or pier is located at a distant distance from the traveler’s place of work, then the additional costs of travel to the place of departure will also be included in transportation costs. In addition, if the collective agreement provides for reimbursement to employees of expenses not only for public transport, but also for a taxi or car rental during a business trip, then letter of the Ministry of Finance No. 03−03−06/4/80 dated July 21, 2011 provides for this option and makes it possible to take these reimbursements into account when taxing profits.
living expenses take into account all possible payment methods and categories of housing. In addition, there may be a reservation of accommodation, which is not included in the list of additional services and, after the return of funds to the employee, can be included in the tax calculation. Additional services (beauty treatments, sauna, swimming pool, gym, maintenance and leisure clothing) do not affect the tax base. If an organization purchases housing for rent, expenses are recorded in accordance with the rental agreement. In this case, the expenses are classified as “other” and will reduce the tax base.

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What should you consider before going on a business trip? We have created an interesting review about this.

Amount of travel expenses

The legislation of the Russian Federation does not limit the employer to a specific maximum size. A local regulatory act adopted by the organization’s management may increase the amount of daily allowance in excess of 700 rubles, which will affect the amount of personal income tax, and provide employees with the possibility of additional transportation and living expenses, which, as a rule, have no restrictions and can be taken into account when taxing downward tax base. It is worth noting that it is in the interests of the company to properly maintain accounting and tax records of travel expenses.

Reimbursement of travel expenses

Expenses associated with the performance of production tasks in another location are reimbursed in full based on the documents provided confirming the employee’s expenses during the trip. In cases where an employee for some reason does not provide a rental agreement for residential premises or a hotel check, reimbursement of living expenses is made in accordance with Part 2 of Art. 168 Labor Code of the Russian Federation, art. 217 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia No. 03−04−06−01/30 and does not exceed 700 rubles per night. Also, some expenses, if they exceed generally accepted standards, must be stipulated by internal acts and agreements approved by the team and management. This applies to daily allowances if the local agreement provides for an amount exceeding 700 rubles.

When reimbursing an employee, all payment methods must be taken into account. If the traveler paid for housing in cash, then he provides his organization with a document, an invoice and a hotel receipt (or a rental agreement). When paying by credit card, you must present a hotel receipt and a fiscal receipt upon arrival.

The dates on travel documents must be consistent with the dates of departure from the organization, arrival at the destination and possible movements during the business trip. In addition to round trip travel, commission fees and charges for airport services, travel costs to the place of departure, baggage transportation, and communication services are reimbursed and are not subject to taxation.

Business trips and travel expenses

Business trip - sending an employee by order of the employer to perform work duties for a certain period of time outside the place of permanent work, as well as sending an employee to another location for training, advanced training or retraining.
Note! In accordance with Art. 127 of the Labor Code of the Republic of Kazakhstan, during a business trip, the employee retains his place of work (position) and salary, the procedure and amount of guaranteed payments during business trips.

The day of departure on a business trip is the day of departure of a train, bus or other vehicle from the place of permanent work of the business traveler.

The day of arrival is the day of arrival of the specified transport at the place of permanent work. When transport departs before 24 o'clock inclusive, the day of departure is considered the current day, and from 00 o'clock and later - the next day.

The procedure for document flow when preparing documents for sending an employee on a business trip and business trip in each company is determined by the Regulations (Rules, Instructions or other acts of the employer).

The Rules may provide for the procedure for registering a business trip, which requires filling out an application for a business trip. The employer may also choose another method at its discretion.

Application for a business trip:

filled in by the employee;
endorsed by the immediate supervisor, chief accountant and head of the company;
with all visas submitted to the HR department.

Based on the application, an employee of the HR department or another employee responsible for organizing business trips works to obtain:

foreign visas if necessary;
ordering and booking tickets (air, railway) and hotel rooms.

An employee of the HR department or a person entrusted with this responsibility:

draws up a travel order;
issues a travel certificate;
sends documents for signature to the head of the company;
introduces the posted employee to the Order.

Note. This item is not required if the employee has a travel certificate and a copy of the order;

hands the employee the original travel certificate;
transfers to the accounting department copies of signed documents - Order and application for a business trip.

When an employee is sent on a business trip, he is paid travel expenses.

In accordance with paragraph 2 of Art. 127 of the Labor Code of the Republic of Kazakhstan, employees sent on business trips are paid:

daily allowances for calendar days of being on a business trip, including travel time;
travel expenses to and from your destination;
living expenses.

Art. 101 of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget (Tax Code)” dated December 10, 2008 No. 99-IV, it is determined that compensation (reimbursable expenses) for business trips subject to deduction include:

actually incurred expenses for travel to the place of business trip and back, including payment of booking expenses, based on documents confirming travel expenses and for the reservation (including an electronic ticket if there is a document confirming the fact of payment of its cost);
actual expenses incurred for renting residential premises, including payment of reservation costs, based on documents confirming expenses for renting residential premises and for the reservation;
daily allowances paid to an employee while on a business trip in the amount established by decision of the taxpayer (employer).

Note! Expenses in the amount of 6 MCI (12,726 tenge for 2021) for business trips within Kazakhstan and 8 MCI (16,968 tenge for 2021) for business trips outside Kazakhstan are subject to deduction. In addition, a business trip cannot last more than 40 calendar days. Amounts or payment terms that exceed these amounts go to the employee’s income and are subject to taxation at the source of payment (clause 4, clause 3, article 155 of the Tax Code of the Republic of Kazakhstan).

Relevance of information: October 2021

Calculation of travel expenses

Upon arrival from a business trip, the employee must provide a financial report within 3 days, on the basis of which the travel expenses will be recalculated, since the employee has already received an advance for direct travel expenses. In addition to direct costs, the accounting department will calculate indirect costs associated with the business trip and providing for the payment of income taxes and the transfer of cash contributions to social insurance funds.

Upon the employee’s arrival from a business trip, the manager must approve a time sheet, where the days spent on a business trip pass under the code “K” or a similar digital code “06” without recording working hours. If the employee was not able to spend his day off for personal purposes due to production needs, then the code “РВ” or “03” is entered in the timesheet, which corresponds to its digital expression. Such hours, in accordance with Article 153 of the Labor Code of Russia, are paid double or single with the provision of an additional day off.

In cases where an employee is on a day off on the way to the destination or back, this fact should also be displayed in the timesheet with the codes “РВ” or “06” and this time should be considered working time. However, all options for going to work at odd hours and further payment for it must be discussed with the employer, who may not find an urgent need to complete the task on rest days. And, as a result, do not pay for these days.

Of course, no one is immune from illness and injury during business trips. In this case, the employee retains all rights provided for by the Russian Labor Code.

Daily travel expenses

Daily allowance

- these are funds for which a person is not required to account. Whether you went to a restaurant or put it in a “box” is no one’s business. A daily allowance is accrued for each day of stay on a business trip, which includes both rest days and time spent on travel, however, if the assignment is carried out in the same or in a neighboring locality, and the person is not deprived of the opportunity to live at his place of residence, then the daily allowance is , as a rule, are not issued. Each manager is free to reserve the right to determine the amount of daily allowance not only for all employees of the organization, but also for individual staff units, for example, a leading specialist and a worker can receive daily allowance in different amounts.

Travel expenses abroad

What is common to all travel expenses when performing a work assignment abroad is that both the daily allowance and the cost of renting accommodation must be within the framework of internal regulations. Transport costs have the same provisions as the costs of movement within the Russian Federation. However, travel costs are supplemented by the costs of issuing travel documents and medical insurance, mandatory fees and payments (consular, airfield, entry for vehicles).

The daily allowance for a business trip abroad also has a limit for calculating personal income tax and is 2,500 rubles, which is transferred and paid in foreign currency. The employee also receives an advance in foreign currency based on the number of days spent abroad, while while traveling through the territory of Russia, funds are issued in Russian rubles, when crossing the border outside of Russia - in foreign currency, and when entering the Russian Federation again in Bank of Russia rubles.

If a business traveler leaves the Russian Federation for one day, then the payment of travel expenses in foreign currency is reduced by 50%, and if this is a business trip to the Commonwealth countries, then even a mark on crossing the border is not made.

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Travel expenses in Kazakhstan

In the Republic of Kazakhstan, as well as in Russia and Belarus, travel expenses are processed and reimbursed if there are marks in the travel certificate and all necessary documents are provided. The daily allowance rate is determined based on the monthly calculation index (MCI) and is:

for business trips within the Republic of Kazakhstan - 6 MCI for each day;
when traveling outside the state - 8 MCI daily.

Travel expenses are regulated by Article 152 of the Labor Code of the Republic of Kazakhstan, are converted into tenge and require the provision of supporting documents for travel and accommodation.

Thus, the procedure for calculating travel expenses in Russia, Belarus and Kazakhstan does not have significant differences and provides for:

the employer determines the task and the deadlines for its completion;
Before the trip, the posted employee must familiarize himself with the order approved by the manager, which clearly defines the tasks and goals of the trip, and obtain a travel certificate indicating the order number and purpose of the trip, passport details and position of the employee, destination and duration of stay. The employee is also given an advance payment, pre-calculated based on daily allowances, transportation costs and living expenses.
employee advance report and provision of all necessary documents;
informing the employer in the event of unusual situations and coordinating actions and actions with him.

In Kazakhstan, the rules for business trips of civil servants have changed January 17, 2021, 15:57

The rules for travel reporting have been changed for Kazakh civil servants, the correspondent reports.

“Government agencies are given the right to develop and approve their internal procedures for sending on business trips, taking into account the specifics of their activities. The obligation of civil servants to provide documents confirming their travel expenses for accommodation to the accounting department has been abolished.

This will significantly simplify the financial reporting of civil servants on business trips and eliminates corruption risks associated with the use of fictitious invoices and rental agreements for housing and hotel rooms,” said Daniyar Sabirbayev, director of the anti-corruption policy department of the Agency for Civil Service Affairs and Anti-Corruption, at a briefing.

He noted that the amount of reimbursement for travel expenses for housing remained unchanged and is determined by the approved standards based on the monthly calculation indicator.

“I would like to inform you that over the past three years, 84 criminal offenses have been registered regarding the illegal use of budget funds allocated for travel expenses,” Sabirbaev added.

According to him, the main reasons that push civil servants to commit violations when processing business trips are overload with reporting, the need to provide supporting documents, and the desire to make a profit due to the difference in the actual cost of living and the limit of allocated funds.

Because of this, government officials often resorted to purchasing fictitious invoices and other accounting documents.

“At train stations and in advertisements you can often find dubious offers to provide documents for ten percent of the confirmation amount,” Sabirbaev said.

He also noted that submission of all necessary documents by civil servants takes a lot of time from accountants, and then from regulatory authorities responsible for conducting audits.

“A situation has arisen in which verification is carried out for the sake of verification. At the same time, the resources of the regulatory authorities could be used for more important tasks, such as identifying and preventing violations of financial discipline, theft during the implementation of large investment projects, and public procurement,” added Daniyar Sabirbaev.

According to him, the government decree on amending the rules governing business trips and reimbursement of expenses for them was signed on December 29, 2021.

The innovation will affect not only employees of government agencies, but also employees of the quasi-public sector.

Previously it was reported how much the Ministry of National Economy spends on business trips, how much money was spent on business trips in the Ministry of Industry and Infrastructure Development, the Ministry of Foreign Affairs and the Ministry of Finance.