Accounting for personal income tax on excess daily allowance paid to an employee by a budgetary institution

Daily allowance amount

The organization determines the amount of daily allowance for seconded employees independently (Article 168 of the Labor Code of the Russian Federation). It can be established by a collective agreement or local regulations of the organization: orders, Regulations on remuneration, regulations on business trips, etc. This procedure applies to both domestic and foreign business trips. This follows from Part 2 of Article 168 of the Labor Code of the Russian Federation. The size can be set either fixed or based on actual expenses. When calculating some taxes, daily allowances are taken into account within the norms.

Withholding personal income tax calculated from the amount of excess daily allowance

Due to the fact that daily allowances in 1C 8.3 ZUP 3 are reflected as income in kind, the amount of accrued excess daily allowances does not increase the amount payable to the employee and, accordingly, the document Income in Kind Statement document (Payments - All statements to pay wages). For this reason, personal income tax is withheld from the amount of excess daily allowances made upon the final payment of wages to the employee.

Create a document Statement . Indicate the payment method in the document as Monthly salary .

Double-click on the value of the personal income tax for the transfer to open a window for decoding the amount of personal income tax withheld. The line with personal income tax calculated from daily allowance income in excess of the norm is displayed in the decryption window as a separate line.

The possibility of automatic deduction of personal income tax from in-kind income is implemented only for the payment of the final monthly salary payment. When paying an advance, the program does not provide for the withholding of personal income tax on such income. To withhold personal income tax when paying an advance, make a manual adjustment to the Statement .
For details, see WITHHOLDING NDFL FROM IN-KIND INCOME RECEIVED ON THE CLOSEST DATE OF PAYMENT OF OTHER EMPLOYEE INCOME

Personal income tax

When calculating personal income tax, the amount of daily allowance is standardized. Thus, daily allowances are not subject to this tax within the following limits:

700 rub. per day of being on a business trip in Russia;

2500 rub. per day of being on a business trip abroad.

Withhold personal income tax from daily allowances paid in excess of the established norms (700 rubles and (or) 2500 rubles).

This procedure follows from paragraph 10 of paragraph 3 of Article 217 and Article 210 of the Tax Code of the Russian Federation.

Let’s say an organization paid an employee excess daily allowance. Then the employee has income for personal income tax purposes.

Income is recognized on the last day of the month in which the advance report is approved, after the employee returns from a business trip. This is provided for in subparagraph 6 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation.

Withhold personal income tax on the next payment of income to an employee, for example, salary. Transfer personal income tax no later than the first working day after payment of income to the employee. This follows from paragraphs 4 and 6 of Article 226 of the Tax Code of the Russian Federation.

If an employee goes on a business trip abroad, the daily allowance can be given to him in foreign currency. To determine whether the daily allowance is in excess or not, recalculate the amount paid into rubles at the Bank of Russia exchange rate. Do this on the last day of the month when the advance report is approved (clause 5 of Article 210, subclause 6 of clause 1 of Article 223 of the Tax Code of the Russian Federation).

If you have income, withhold personal income tax.

These conclusions are in the letter of the Ministry of Finance of Russia dated January 21, 2021 No. 03-04-06/2002.

Situation: is it necessary to withhold personal income tax from daily allowance if an employee is sent on a business trip around Russia for one day?

No, it is not necessary, but only if the payments are formalized as compensation in lieu of daily allowance.

A business trip is a trip by an employee at the direction of an organization for a certain period of time to carry out an assignment outside the place of permanent work. This is stated in Article 166 of the Labor Code of the Russian Federation. That is, an employee can be sent on a business trip for any period of time, including for one day, when the day of return from the business trip coincides with the calendar day of departure.

The organization’s obligation to pay seconded employees additional expenses associated with living outside their place of permanent residence (per diems) is provided for in Article 168 of the Labor Code of the Russian Federation. The provisions of this article of the Labor Code do not contain a direct prohibition on the payment of daily allowances for one-day business trips.

However, in accordance with paragraph 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749, daily allowances are not paid when traveling to an area from where the employee has the opportunity to return daily to his place of permanent residence. A similar rule contains paragraph 15 of the Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions dated April 7, 1988 No. 62.

Thus, formally it turns out that for one-day business trips the employee is not entitled to daily allowances.

At the same time, Article 168 of the Labor Code of the Russian Federation establishes that when an employee is sent on a business trip, the organization is obliged to reimburse him not only daily allowance, but also travel expenses, rental of living quarters, as well as other expenses incurred with the permission or knowledge of the employer. Thus, these payments can be considered as reimbursement of employee expenses caused by the need to perform labor functions outside the place of permanent work (residence). That is, funds paid to employees during one-day business trips are of a compensatory nature and cannot be recognized as economic benefit (income) of the employees. Consequently, these compensation payments are not subject to personal income tax on the basis of paragraph 3 of Article 217 of the Tax Code of the Russian Federation.

At the same time, funds paid to an employee in exchange for daily allowance are not subject to personal income tax within the limits (if on a business trip in Russia - 700 rubles). Anything over this amount is exempt from personal income tax only if the expenses are confirmed by primary documents (cash receipts, receipts). In the absence of supporting documents, personal income tax will have to be withheld from payments exceeding 700 rubles.

An example of paying cash in lieu of daily allowance when sending an employee on a one-day business trip around Russia. The amount of payments in lieu of daily allowance does not exceed 700 rubles.

The collective agreement of Alpha LLC stipulates that during one-day business trips around Russia, employees are reimbursed for expenses caused by the need to perform labor functions outside their permanent place of work (instead of daily allowances).

Employee of the organization Ivanova E.V. I was on a business trip in Russia for one day. Before the trip, she was given an advance payment, including compensation for daily allowance in the amount of 600 rubles. Since the specified amount does not exceed the limit of 700 rubles, personal income tax does not need to be withheld from it. Supporting documents in the amount of 600 rubles. It is also not necessary to introduce the employee.

In the advance report, Alpha’s accountant reflected this payment not as “daily allowance,” but as “other expenses paid in exchange for daily allowance.”

An example of paying cash in lieu of daily allowance when sending an employee on a one-day business trip around Russia. The amount of payments in lieu of daily allowance exceeds 700 rubles.

Employee of the organization Goryachev S.Yu. I was on a business trip in Russia for one day. Before the trip, he was given an advance payment, including compensation in lieu of daily allowance in the amount of 1,000 rubles.

Upon returning from a business trip, the employee did not provide documents confirming expenses, including the amount given to him instead of daily allowance. Therefore, the Alpha accountant did not withhold personal income tax only from 700 rubles. And on the part of the payment that exceeds this limit, he calculated the tax. The personal income tax amount was 39 rubles. (300 rub. × 13%).

Similar conclusions follow from letters of the Ministry of Finance of Russia dated May 26, 2014 No. 03-03-06/1/24916, dated March 1, 2013 No. 03-04-07/6189 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated March 26 2013 No. ED-4-3/5200). This approach is confirmed by the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 11, 2012 No. 4357/12.

Situation: is it necessary to withhold personal income tax from daily allowances if an employee is sent on a business trip abroad for one day?

No, it is not necessary, but only within the established norms.

It is explained this way.

An employee can be sent on a business trip for any period of time, including for one day, that is, when the date of return from the business trip coincides with the calendar day of departure.

As a general rule, the organization is obliged to compensate the business traveler:

travel expenses;

expenses for renting residential premises;

additional expenses associated with living outside the place of permanent residence (per diem);

other expenses incurred by the employee with the permission or knowledge of the employer.

This is established by Article 168 of the Labor Code of the Russian Federation. Moreover, this rule does not prohibit the payment of daily allowances for one-day business trips.

An employee who goes on a business trip to the territory of a foreign state and returns to Russia on the same day is paid per diem in foreign currency in the amount of 50 percent of the established norm. This rule is prescribed in a collective agreement or in a separate local regulatory act of the organization (for example, in the Regulations on Business Travel). This is established by paragraph 20 of the regulation approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

Thus, for one-day business trips abroad, the employee is entitled to daily allowance.

At the same time, the daily allowance is within 2500 rubles. for one day of being on a business trip abroad are not subject to personal income tax (paragraph 10, paragraph 3, article 217 of the Tax Code of the Russian Federation). And there is no need to confirm such amounts with primary documents (checks, receipts).

Consequently, personal income tax does not need to be withheld from daily allowances for a one-day business trip abroad if their amount does not exceed 2,500 rubles. and at the same time does not exceed half of the daily allowance for foreign business trips established by a collective agreement or local regulations (for example, the Regulations on Business Travel).

An example of daily allowance payment when sending an employee on a one-day business trip abroad. The daily allowance exceeds 2,500 rubles.

The collective agreement of Alpha LLC provides for a daily allowance rate for sending employees on a business trip abroad in the amount of 6,000 rubles. in a day.

Employee of the organization Bespalov A.S. I was on a business trip abroad for one day. The organization paid him a daily allowance of 3,000 rubles. (RUB 6,000 × 50%). It is not necessary to require supporting documents for this amount from the employee.

At the same time, from the amount of 2500 rubles. There is no need to withhold personal income tax. And from 500 rub. (3000 rub. – 2500 rub.) – necessary.

Thus, the Alpha accountant calculated personal income tax in the amount of 65 rubles. (500 rub. × 13%).

There is another option - to arrange compensation for additional expenses associated with a business trip, not as daily allowance, but as other expenses paid in exchange for daily allowance.

Compensation payments in lieu of daily allowances are not subject to personal income tax in full, provided that they are confirmed by primary documents (clause 3 of Article 217 of the Tax Code of the Russian Federation). If there are no supporting documents, then payments in lieu of daily allowance will not be subject to personal income tax only up to 2,500 rubles. in a day. And everything above this amount is taxed.

An example of paying cash in lieu of daily allowance when sending an employee on a one-day business trip abroad. The amount of payments in lieu of daily allowance exceeds 2,500 rubles.

The collective agreement of Alpha LLC stipulates that during one-day business trips abroad, employees are reimbursed for expenses caused by the need to perform labor functions outside their place of permanent work (instead of daily allowances).

Employee of the organization Kondratyev V.P. I was on a business trip abroad for one day. The compensation payment in lieu of daily allowance amounted to 4,000 rubles. Upon returning from a business trip, the employee presented supporting documents (checks, receipts) for the entire amount. Therefore, compensation issued in exchange for daily allowance is not subject to personal income tax in full (RUB 4,000).

Similar conclusions are contained in letters of the Ministry of Finance of Russia dated May 26, 2014 No. 03-03-06/1/24916, dated October 7, 2013 No. 03-03-06/1/41508. This approach is also confirmed by the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 11, 2012 No. 4357/12.

Advice: it is better not to abuse the option when an organization pays compensation to an employee in exchange for daily allowance.

Yes, this approach is obviously beneficial for both the organization and the employee (you don’t have to withhold personal income tax on the entire documented amount, and not just within the standard), but it is risky.

After all, paragraph 20 of the regulation, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749, directly establishes that an employee who went on a business trip abroad and returned to Russia on the same day must be paid a daily allowance.

In this regard, during an audit, tax inspectors may recognize the payment of compensation in lieu of daily allowance as unlawful. And fine the organization for failure to pay personal income tax on an amount exceeding the established standard (2,500 rubles).

Thus, it is safest to issue daily allowances for one-day business trips abroad, as required by paragraph 20 of the regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749. And use the option of paying compensation instead of daily allowances only if you are sure that tax inspectors in your region adhere to the position of the Russian Ministry of Finance and the Presidium of the Supreme Arbitration Court of the Russian Federation on this issue.

Accrual of daily allowances in excess of norms

To calculate excess daily allowance in 1C ZUP 8.3, create a document Income in kind (Salary - Income in kind). When filling out the document, pay attention to the details Date of receipt of income . The value of this detail determines the date of income for personal income tax accounting purposes and must be equal to the last day of the month in which the advance report is approved.

Insurance premiums

Per diem represents partial compensation for expenses that an employee incurs in connection with the performance of his work duties during a business trip. When calculating contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases, such compensations are not taken into account if they:

provided for by current legislation;

are paid within the limits established in accordance with current legislation.

The organization’s obligation to pay daily allowances is provided for in Article 168 of the Labor Code of the Russian Federation. The same article obliges the organization to establish the procedure and amount (norms) of daily allowances in a collective agreement or other internal documents.

Thus, daily allowances in the amount provided for by the internal documents of the organization are exempt from insurance premiums. Contributions must be calculated on daily allowances that exceed the established norms.

An exception to this rule is payments to crew members of foreign ships in lieu of daily allowances. From such amounts it is necessary to charge contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases, regardless of whether they are provided for by the internal documents of the organization or not.

This follows from the provisions of subparagraph “and” of paragraph 2 of part 1, part 2 of Article 9 of the Law of July 24, 2009 No. 212-FZ, paragraph 2 of part 1 of Article 20.2 of the Law of July 24, 1998 No. 125-FZ and the letter from the Ministry of Health and Social Development of Russia dated August 6, 2010 No. 2538-19.

Situation: is it necessary to charge insurance premiums for the amount of daily allowance if an employee is sent on a business trip around Russia for one day?

No no need. But only if the payments are formalized as compensation for the employee’s expenses caused by the need to perform labor functions, and are confirmed by primary documents.

As a general rule, legally established compensation payments related to the employee’s performance of work duties (including daily allowances) are not subject to contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases.

This follows from the provisions:

subparagraph “i” of paragraph 2 of part 1, part 2 of article 9 of the Law of July 24, 2009 No. 212-FZ - in relation to contributions to compulsory pension (social, medical) insurance;

paragraph 10 of subparagraph 2 of paragraph 1, paragraph 2 of Article 20.2 of the Law of July 24, 1998 No. 125-FZ - in relation to contributions for insurance against accidents and occupational diseases.

The organization’s obligation to pay seconded employees additional expenses associated with living outside their place of permanent residence (per diems) is provided for in Article 168 of the Labor Code of the Russian Federation. However, when traveling on business to an area from where the employee has the opportunity to return daily to his place of permanent residence, daily allowances are not paid. This is provided for in paragraph 11 of the Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749. A similar rule contains paragraph 15 of the instructions of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Russian Central Council of Trade Unions of April 7, 1988 No. 62.

Thus, formally it turns out that during a one-day business trip the employee is not entitled to daily allowance.

At the same time, Article 168 of the Labor Code of the Russian Federation stipulates that when sending an employee on a business trip, the organization is obliged to reimburse him not only daily allowance, but also travel expenses, rental of living quarters, as well as other expenses incurred with the permission or knowledge of the employer.

Thus, payments in lieu of daily allowance for a one-day business trip can be considered as compensation for other expenses of the posted employee. Namely, as compensation for his expenses caused by the need to perform labor functions outside his place of permanent work (residence). Such amounts can be considered legally established compensation payments. And do not charge insurance premiums on them if the following conditions are simultaneously met:

payments are not formalized as daily allowance, but as other expenses of the business traveler;

employee expenses are confirmed by primary documents (checks, receipts, etc.);

the amount and procedure for their payment are established by the organization’s local documents (employment or collective agreement, order of the manager).

These conclusions follow from subparagraph “i” of paragraph 2 of part 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ and subparagraph 2 of paragraph 1 of Article 20.2 of the Law of July 24, 1998 No. 125-FZ.

Similar clarifications are in the letter of the Ministry of Labor of Russia dated November 6, 2013 No. 17-4/10/2-6751.

This approach is also confirmed by arbitration practice (see the ruling of the Supreme Arbitration Court of the Russian Federation dated June 14, 2013 No. VAS-7017/13, the resolution of the FAS of the Volga District dated January 22, 2013 No. A65-27465/2011, the Arbitration Court of the West Siberian District dated 7 August 2014 No. F04-7426/2014, Ural District dated September 22, 2014 No. F09-6539/14, etc.).

At the same time, representatives of the FSS of Russia think differently. In their opinion, payments in lieu of daily allowance for a one-day business trip are not compensation established by law. This is the employee's income. Accordingly, on the amount of such income it is necessary to accrue contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases (Part 1, Article 7 of the Law of July 24, 2009 No. 212-FZ, Clause 1, Art. 20.1 of the Law of July 24, 1998 No. 125-FZ).

Similar conclusions are contained in the letter of the FSS of Russia dated July 2, 2013 No. 15-03-14/05-6357.

Taking into account later clarifications of the Russian Ministry of Labor, this position seems irrelevant. And even if inspectors from the funds make claims, the court will be on the side of the organization.

The procedure for calculating other taxes depends on what taxation regime the organization applies.

Rationing daily allowances

To calculate and pay insurance premiums starting from 2021, you must be guided by paragraph 2 of Article 422 of the Tax Code of the Russian Federation.

The daily allowance standards established by law sometimes do not allow a business trip employee to feel comfortable during a business trip. In this case, the company, by decision of management, can establish its own standards.

do not need to be documented . Perhaps supporting documents may be required to confirm the advance payment. Such as:

air, railway, bus tickets, trains;
online checks and receipts;
hotel registration invoice;
other documents for the employee’s residence;
agreements, acts;
travel package;
office notes;
marks in the passport about border crossing.

Based on information from primary documents, the traveler fills out an advance report. Further, on its basis, the accountant will reflect in accounting the expenses for the completed business trip under Kt 71 .

Based on the interpretation of Art. 167 of the Labor Code, when an employee is sent on a business trip, he is retained and reimbursed:

place of work (position), as well as average salary;
business travel expenses.

Business travel expenses include:

travel (round trip);
rental of residential premises (hotel or apartment);
daily allowance;
other expenses that the employee made with the permission or instructions of the employer.

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

KEEP IN MIND
Daily allowances in excess of the established norm are their amount exceeding the norm specified in the Labor Code of the Russian Federation and the Tax Code of the Russian Federation. Regardless of the fact that the amount of daily allowance is established in the internal documents of the enterprise.

That is, excess daily allowances are subject to insurance premiums and personal income tax if they exceed:

700 rubles – for each day on business trips within the Russian Federation;
2500 rubles – for each day on a foreign business trip.

These excess amounts are considered income received by an employee of the enterprise.

The daily allowance income code in excess of the norm for filling out official certificates and reports is 4800 “Other income”.

Income tax

When calculating income tax, daily allowances are not standardized (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 6, 2009 No. 03-03-06/1/41). Include them in expenses in the amount provided for by the collective agreement or local regulations of the organization: orders, Regulations on remuneration, regulations on business trips, etc. (Article 168 of the Labor Code of the Russian Federation). The size can be set either fixed or based on actual expenses.

Situation: is it possible to take into account daily allowances when calculating income tax if an employee is sent on a one-day business trip around Russia?

Yes, you can. But not as part of travel allowances, but as part of other expenses associated with production and sales.

The list of business trip expenses that can be taken into account when taxing profits is given in subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. These include:

expenses for employee travel to the place of business trip and back to the place of permanent work;

expenses for renting residential premises;

daily allowance or field allowance;

costs for processing and issuing visas, passports, vouchers, invitations and other similar documents;

consular, airport fees and other similar payments and fees.

Daily allowances are not paid if the employee is sent to an area from where he can return daily to his place of permanent residence (clause 11 of the Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749, clause 15 of the Instructions of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Russian Central Council of Trade Unions dated April 7, 1988 No. 62). And since daily allowances are not required for a one-day business trip, amounts paid to an employee cannot be classified as travel expenses when calculating income tax.

At the same time, the organization is obliged to reimburse the business traveler not only the daily allowance, but also travel expenses, rental accommodation, as well as other expenses incurred with the permission or knowledge of the employer. This is established by Article 168 of the Labor Code of the Russian Federation.

That is, these payments can be considered as reimbursement of employee expenses caused by the need to perform labor functions outside the place of permanent work (residence). Consequently, they can be taken into account when calculating income tax on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation - as other expenses associated with production and sales. But provided that they are enshrined in a local regulatory act of the organization (for example, a collective agreement) and are documented (Article 252 of the Tax Code of the Russian Federation).

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated May 26, 2014 No. 03-03-06/1/24916, dated May 21, 2013 No. 03-03-06/1/18005.

Attention: if the organization does not have primary documents confirming the expenses incurred by the employee, inspectors may have claims regarding the recognition of these expenses. Request the relevant documents (checks, receipts, etc.) from the posted employee.

Amounts paid to an employee in lieu of daily allowance for a one-day business trip cannot be confirmed with the same travel documents as regular daily allowance. That is, unlike daily allowances for business trips of several days, in this case you will need primary documents reflecting the actual expenses of the business traveler.

This is explained by the fact that financial department specialists classify these costs not as daily allowances, but as other costs associated with production and sales. And such expenses must be confirmed by relevant primary documents (checks, receipts, etc.) in the general manner (Article 252 of the Tax Code of the Russian Federation).

We take into account travel expenses competently and efficiently

Such trips (business trips) are provided for by law (Article 166 of the Labor Code of the Russian Federation) and require the completion of specific tasks. The concept of a business trip does not apply to hired workers whose type of activity involves constant work on the road (intercity transport drivers, conductors, etc.).

P.). Art. 167 of the Labor Code of the Russian Federation guarantees the employee reimbursement by the employer for those expenses associated with a business trip.

According to labor legislation (Article 168 of the Labor Code of the Russian Federation), an employee sent on a business trip must pay:

travel expenses to and from the business trip;
expenses for renting residential premises, for example, payment for hotel accommodation;
additional expenses associated with living outside the place of permanent residence (per diem);

Expense recognition date

As a general rule, when using the accrual method, daily allowances are recognized as expenses on the date of approval of the advance report (subclause 5, clause 7, article 272 of the Tax Code of the Russian Federation). When using the cash method to recognize expenses, it is necessary to confirm the fact of their payment. However, when issuing an advance to an employee for a business trip (taking into account the approximate amount of daily allowance), no expense arises. The amount of daily allowance can be determined only after the employee submits an advance payment. This means that expenses must be recognized no earlier than the date of approval of the advance payment. This conclusion follows from paragraph 3 of Article 273 and Article 252 of the Tax Code of the Russian Federation.

With daily allowances when traveling abroad, it is more difficult, since we are talking about currency. There are two options.

Option 1. The organization issues currency to the employee. In this case, expenses arise in the form of bank commissions. Also, most likely, you will need to take into account exchange rate differences.

Option 2. The employee buys the currency himself. Initially, the employee was given a daily allowance in rubles, and he then independently bought the required amount of currency. Under these circumstances, it all depends on whether the employee can document the fact of purchasing currency or not.

simplified tax system

The tax base of simplified organizations that pay a single tax on income will not be reduced by the daily allowance. When calculating the single tax, such organizations do not take into account any expenses at all (Clause 1, Article 346.18 of the Tax Code of the Russian Federation).

Simplified organizations that pay a single tax on the difference between income and expenses can take into account daily allowance as part of expenses that reduce the tax base (subclause 13, clause 1, article 346.16 of the Tax Code of the Russian Federation). Include them in expenses in the amount (both fixed and actual expenses) provided for by the collective agreement or local regulations of the organization: orders, Regulations on remuneration, regulations on business trips, etc. (Article 168 of the Labor Code of the Russian Federation). The Russian Ministry of Finance adheres to a similar position in letter dated August 17, 2009 No. 03-11-09/283.

An example of reflection when taxing daily allowances. The organization applies simplification. Object of taxation – the difference between income and expenses

Alpha LLC applies a simplified tax system and pays a single tax on the difference between income and expenses. Alfa manager A.S. Kondratyev was on a business trip to the Czech Republic from January 16 to 18.

By order of the head of the organization, the daily allowance for business trips to the Czech Republic is set at CZK 800 per day. The organization pays daily allowance for business trips in Russia at the rate of 700 rubles. in a day.

On January 21, the head of Alpha approved the advance report submitted by Kondratyev.

During the business trip, Kondratiev received the following daily allowances:

for 2 days of stay in the Czech Republic - in the amount of 1600 CZK (800 CZK/day × 2 days);
for 1 day return to Russia – 700 rubles.

The exchange rate of the Czech crown as of January 21 was 2.7143 rubles/crown (conditionally).

The accountant included the entire amount of per diem in expenses when calculating the single tax. The amount of daily allowance that Alpha’s accountant took into account when calculating the single tax for the first quarter is: 1600 CZK × 2.7143 rubles/CZK + 700 rubles. = 5042.88 rub.

When calculating the tax base for personal income tax for January, the accountant did not take into account daily allowances, since their amount does not exceed:

for business trips in Russia – 700 rubles. per day (700 rub. = 700 rub.);
for business trips to the Czech Republic - 2500 rubles. per day ((800 CZK × 2.7143 RUR/CZK) < 2500 RUR).

At the same time, the accountant calculated the maximum daily allowance for business trips abroad based on the exchange rate valid on the date of payment of the daily allowance.

The accountant did not include daily allowances in the tax base for contributions to compulsory pension insurance and contributions and insurance against accidents and occupational diseases.

Situation: is it possible to take into account per diem allowance for a one-day business trip when simplifying expenses?

No, it is not possible if the employee is sent on a business trip around Russia. When traveling abroad, take into account the daily allowance in expenses in the amount of 50 percent of the norm, which is enshrined in the local regulatory act of the organization (subclause 13, clause 1, article 346.16 of the Tax Code of the Russian Federation).

The list of travel expenses that can be taken into account when calculating the single tax under simplification is given in subparagraph 13 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. It includes:

expenses for employee travel to the place of business trip and back to the place of permanent work;

expenses for renting residential premises;

daily allowance or field allowance;

costs for processing and issuing visas, passports, vouchers, invitations and other similar documents;

consular, airport fees and other similar payments and fees.

For one-day business trips around Russia, the employee is not entitled to a daily allowance at all (clause 11 of the Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749, clause 15 of the Instructions of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Russian Central Council of Trade Unions of April 7, 1988 No. 62). And if so, these amounts cannot be classified as travel expenses when simplified.

In a similar situation, for organizations on the general taxation system, the Russian Ministry of Finance allowed to take into account such expenses as other expenses associated with production and sales (subclause 49, paragraph 1, article 264 of the Tax Code of the Russian Federation, letter of the Russian Ministry of Finance dated May 21, 2013 No. 03-03- 06/1/18005). However, the list of expenses that can be taken into account when simplifying is closed. And this list does not include other costs associated with production and sales. Thus, daily allowance for a one-day business trip in Russia cannot be taken into account in expenses when simplifying.

When it comes to a one-day business trip abroad, the organization is obliged to pay the employee daily allowance. Their size is equal to half the norm determined by the local regulatory act of the organization (for example, a collective agreement). This is stated in clause 20 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749. Consequently, such expenses can be qualified as travel expenses (subclause 13, clause 1, article 346.16 of the Tax Code of the Russian Federation). But they must also be taken into account when calculating the single tax within half the norm.