15:59 Insurance premiums will be paid from large daily allowances from 2021

Daily allowance

The legislation calls per diem expenses for employees sent on a business trip associated with living outside their place of permanent residence (Part 1 of Article 168 of the Labor Code of the Russian Federation).
The amount of daily allowance in commercial companies is fixed in internal local regulations. Insurance premiums are not subject to daily allowance in the amount of 700 rubles/day. for business trips in Russia and 2,500 rubles. /day when traveling abroad (clause 2 of article 422 of the Tax Code of the Russian Federation).

Anything paid in excess of the specified limits is subject to insurance premiums. This rule does not affect only personal injury contributions. They are not subject to daily allowance in the amount prescribed by the employer in the local act.

Let us show with an example how to calculate insurance premiums for travel expenses in excess of the norm in 2021:

Employees of Transport Logistics LLC are paid a daily allowance for domestic business trips in the amount of 1,350 rubles per day. This amount is fixed in the collective agreement.

In March 2021, manager Ilyin A.A. was on a business trip in Kaluga for 5 days. He was paid a daily allowance of 6,750 rubles. (5 days × 1,350 rub./day).

At the same time, for the purpose of calculating contributions to compulsory pension, social and health insurance, the accountant divided the daily allowance into two parts:

• non-taxable contributions in the amount of 3,500 rubles. (5 days × 700 rub./day);
• taxable contributions 3,250 rub. (6,750 rubles ─ 3,500 rubles) or (5 days × (1,350 rubles/day ─ 700 rubles/day)).

Thus, daily allowances as one of the types of travel expenses in excess of the norm are subject to insurance contributions.

Are excess daily allowances subject to “unfortunate” contributions?

What rules determine the division of daily allowances incurred during business trips into those that are exempt from the calculation of contributions for them and those that form the basis for calculating insurance premiums for daily allowances in 2018?

In terms of establishing this boundary, clause 2 of Art. 422 of the Tax Code of the Russian Federation refers to clause 3 of Art. 217 of the Tax Code of the Russian Federation, i.e. to the same restrictions that apply to resolve the issue of taxation of daily allowances on the income of individuals. In the text of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation specifies 2 values ​​of daily allowance, if exceeded, the obligation to withhold personal income tax from an employee who has been on a business trip arises:

• 700 rub. — per day of a business trip in the Russian Federation;
• 2,500 rub. - per day of stay on a business trip abroad.

See also “How to correctly reflect daily allowances in excess of the norm in 6-NDFL?”

READ MORE: What could the traffic police fine for 3,000 rubles in 2019?

Starting from 2021, these same values ​​will have to be used in relation to the issue of calculating insurance premiums subject to the provisions of the Tax Code of the Russian Federation.

Daily allowances issued for business trips abroad can be paid in foreign currency. In this case, they will require their conversion at the exchange rate into rubles. On what day should such a recalculation be made in order to establish whether the daily allowance limit has been exceeded and to determine the base from which insurance premiums will be calculated? It should be carried out on the date on which the amount of excess daily allowance is calculated in favor of the employee who was on a business trip (letter from the Ministry of Finance of Russia dated March 16.

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).

However, in addition to the contributions transferred to the jurisdiction of the tax service, there is another type of contribution - for injury insurance (the so-called accident contributions). The rules for their calculation are regulated by the law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ, which has not been affected by the changes that have occurred since 2021 with all other insurance contributions.

Text of paragraph 2 of Art. 20.2 of Law No. 125-FZ made it possible not to charge “unfortunate” daily allowance contributions until 2021, and in 2017-2018, payers of these contributions still have the right not to charge them on daily allowances issued for the time spent on business trips both in the territory of the Russian Federation , and abroad. And this exemption is not dependent on the amount of daily allowance.

Thus, there is no need to pay injury insurance premiums for excess daily allowance in 2021.

Check that Form 4-FSS is filled out correctly using a checklist developed by our experts.

Business trips are an integral part of company activities. The specifics of sending employees on business trips are regulated by labor legislation (Article 167 of the Labor Code of the Russian Federation). It guarantees that the employee retains his average earnings for the duration of his business trip and compensation for expenses for this period.

In addition to compensation for accommodation and travel expenses for each day of a business trip, an employee is entitled to a daily allowance calculated to cover expenses during a business trip.

Accounting certificate for calculating daily allowance in 2021 (sample)

The legislation does not limit the amount of payments in the form of daily allowances to employees. The company, in accordance with internal rules and the specifics of business trips, can set a standard at its discretion, fixing the amounts in the regulations on business trips in 2017 and accounting policies.

However, from January 1, 2021, Article 422 of the Tax Code of the Russian Federation has been supplemented with paragraph 2, from which it follows that daily allowances are now exempt from insurance contributions in the same amount as when calculating personal income tax. This change in daily allowance in 2021 was introduced by Federal Law No. 243-FZ dated 07/03/2016.

Now a standard has been established within which daily allowances are not subject to insurance contributions:

• 700 rubles - for business trips within the Russian Federation;
• 2500 rubles - outside the Russian Federation.

Previously, per diems were exempt from contributions in any amount that the company established in its regulations. Now there will be additional payments: travel expenses of organizations in 2017 will increase due to the need to charge insurance premiums for excess amounts.

Personal income tax on daily allowances in excess of the norm

MORE DETAILS: Financial assistance 4000 rubles taxation 2018 insurance contributions

See Deadlines for personal income tax payment in 2021 for legal entities

The employer must reimburse the posted employee for travel expenses, rental housing, daily allowance and other expenses (Article 168 of the Tax Code of the Russian Federation). All these expenses, including daily allowances, are taken into account on the basis of the approved advance report (letter of the Ministry of Finance of Russia dated December 11, 2015 No. 03-03-06/2/72711).

Write off the daily allowance as expenses in the same amount in which you paid it to the employee. If the company issued money before the trip, expenses expressed in foreign currency are determined at the rate of the Central Bank of the Russian Federation on the date of issuance of the advance (clause 10 of Article 272 of the Tax Code of the Russian Federation). There is no need to recalculate daily allowances at the Central Bank exchange rate on the date of approval of the advance report.

From January 1, 2021, daily allowances above the limit are subject to not only personal income tax, but also insurance contributions (clause 2 of article 422 of the Tax Code of the Russian Federation). This change does not apply to contributions for injuries - no changes were made to the law on accident insurance (Clause 2, Article 20.2 of Federal Law No. 125-FZ of July 24, 1998, as amended on January 1, 2017).

For example, if the daily allowance is 1,750 rubles, for the difference of 1,050 rubles (1,750 - 700) it is necessary to charge insurance contributions to the Pension Fund (22%), medical contributions (8%), withhold personal income tax of 13% from the employee 136 rubles (1,050 x 13%) . And there is no need to pay contributions for injuries. However, in this situation there is a difference between the base for insurance premiums and the injury rate.

If a company seeks to equalize the bases for calculating contributions and avoid accounting differences, it is worth setting limits of 700 rubles in Russia and 2,500 for foreign business trips, regulated by the Tax Code of the Russian Federation.

In form 4-FSS, daily allowance must be shown twice (Procedure for filling out, approved by FSS Order No. 381 dated September 26, 2016):

• as part of the amounts of payments in line 1 of table 1 “Calculation of the base for calculating insurance premiums” of form 4-FSS;
• as part of amounts not subject to insurance premiums, according to line 2 of table 1.

The reform of insurance premiums in 2021 directly affected the daily allowance above the norm. Now organizations must pay personal income tax and additional insurance premiums if the daily expenses of employees exceed the amounts established by law.

Changes in taxation are due to the fact that from January 1, 2017, the administration of insurance premiums, with the exception of contributions for injuries, is handled by the Federal Tax Service, and insurance premiums must be paid to the Federal Tax Service, and not to the Social Insurance Fund. In this regard, from January 1, 2021, new changes to the Tax Code of the Russian Federation will come into force, which organizations must take into account when processing travel expenses for employees in the Russian Federation, as well as those traveling outside the Russian Federation.

On January 1, 2021, a new version of Article 422 of the Tax Code of the Russian Federation comes into force, to which clause 2 has been added. It affects daily allowances in excess of the norm. The taxation of these payments in 2021 does not change; only personal income tax is still paid on them. In addition to paying personal income tax, there is now an obligation to pay insurance premiums, with the exception of contributions for injuries.

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

According to the law, daily allowances are set directly by the employer - it is recommended to take into account the individual requirements of employees to establish large amounts, if there are significant grounds for such. Let's turn to the following table and consider the daily allowance rate established by law:

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%.

As a rule, the amount of the tax fee must be withheld directly by the enterprise: that is, the employee receives the amount with the withheld fee, and the enterprise, as a tax agent, transfers the withdrawn amount to the appropriate fund or budget.

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.

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.

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.

Is it necessary to reflect daily allowances above the norm in 4FSS in 2019?

By the way, the amount of daily allowance is not limited by law, in Art.
217 of the Tax Code of the Russian Federation provides only their norms for the purposes of taxation of personal income tax and insurance contributions, which represent a non-taxable minimum. The daily allowance standards for business trips are 2021: for Russian business trips - 700 rubles, and for foreign ones - 2,500 rubles, they were also in effect in 2017. Amounts issued to an employee in accordance with corporate standards in excess of the limit are subject to personal income tax and insurance contributions (clause 2 of Article 422 of the Tax Code of the Russian Federation). How to pay insurance premiums on daily allowances, read the material “What are insurance premiums on daily allowances in 2021?”

• Calculation of daily allowances for foreign business trips is made according to the customs service marks in the foreign passport of the posted employee. As a general rule, the day of crossing the border to leave the Russian Federation is considered as a day abroad, the day of crossing the border to enter the Russian Federation is already considered a day in the Russian Federation (clause 18 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749). If daily allowances for a trip are issued in a foreign currency, for personal income tax purposes they are recalculated into rubles at the Bank of Russia exchange rate on the last day of the month in which the advance report was approved after the employee returns from a business trip or on the day of dismissal, if the employee is dismissed after returning from a business trip. But for the purposes of calculating insurance premiums from excess daily allowance amounts, the date of approval of the advance report is used (letter of the Ministry of Finance dated May 29, 2017 No. 03-15-06/32796).

Example

The commercial director of Smolensk Breweries LLC left Smolensk on a business trip on 03/01/2018. In the period from 03/02/2018 to 03/03/2018, he worked in Moscow. On March 4, 2018, I left by train for Prague. The train departed at 7:45 on 03/04/2018, crossed the Russian border at 3:01 on 03/05/2018, and arrived at its destination at 9:50 on 03/05/2018. The director returned by plane to Moscow on 03/09/2018 and arrived in Smolensk on 03/10/2018.

According to corporate standards, the directorate has established increased daily allowance rates: 1,000 rubles. for Russia, 50 euros for European countries.

According to the business trip schedule, the director was given:

• Rubles for 03/01/2018, 03/02/2018, 03/03/2018, 03/04/2018, 03/09/2018 and 03/10/2018 = 6 days. Total: 6,000 rub. per diem in Russia.
• Euro for 03/05/2018, 03/06/2018, 03/07/2018, 03/08/2018 = 4 days. Total: 200 euros.

The director submitted the advance report on March 13, 2018. The advance report was approved that same day.

The euro exchange rate set by the Bank of Russia was 69.7972 rubles as of 03/13/2018, 70.5618 rubles as of 03/31/2018.

6,000,200 × 69.7972 = 19,959.44 rubles.

700 × 6 2500 × 4 = 14200 rub.

The amount subject to personal income tax is: 6,000,200 × 70.5618 – 14,200 = 5,912.36 rubles.

The accountant of Smolensk Breweries LLC calculated insurance premiums in the amount of: 19,959.44 – 14,200 = 5,759.44 rubles.

• The Labor Code of the Russian Federation does not establish the employer’s obligation to pay the same daily allowance to all employees of the organization: they can be divided into categories, assigning a corresponding amount to each of them in the accounting policy. This is stated in the letter of the Ministry of Labor of Russia dated 02/14/2013 No. 14-2-291 and the letter of Rostrud dated 03/04/2013 No. 164-6-1.

Also, the amount of daily allowance for business trips in 2021 can be made dependent on several factors, for example, the cost of food and travel on passenger transport at the place of business trip or position held. The main thing is to consolidate changes in accounting policies and regulations on business trips.

• As has already become clear, daily allowances are exempt from personal income tax withholding within the limits specified in the Tax Code of the Russian Federation, that is, when daily allowances are paid in an amount greater than this norm, tax is charged on the excess amount. For personal income tax purposes, the date of receipt of income in the form of excess daily allowance is recognized as the last day of the month in which the advance report is approved (subclause 6, clause 1, article 223 of the Tax Code of the Russian Federation). In this case, the deduction should be made from the next salary payment to the employee, and the tax should be transferred to the budget no later than the next day after this payment (this is stated in clause 6 of Article 226 of the Tax Code of the Russian Federation).
• The Ministry of Finance of the Russian Federation in a letter dated October 1, 2015 No. 03-04-06/56259 indicates that funds paid to an employee in exchange for daily allowances for one-day business trips are not subject to personal income tax in the amounts provided for in paragraph 3 of Art. 217 Tax Code of the Russian Federation.
• Tax accounting of daily allowances for income tax purposes does not imply standardization, that is, they are recognized in the amount established by the enterprise. Art. 272 of the Tax Code of the Russian Federation states that travel expenses are recognized in accounting on the date of approval of the advance report: this rule also applies to daily allowances.
• Starting from 2021, daily allowances in excess of the norms established by clause 3 of Art. 217, insurance premiums are charged for VNIM, OPS and compulsory medical insurance (clause 2 of Article 422 of the Tax Code of the Russian Federation). The letter of the Ministry of Finance of Russia dated March 16, 2017 No. 03-15-06/15230 clarifies that for daily allowances in foreign currency, conversion into rubles must be carried out at the official rate of the Central Bank of the Russian Federation established on the date of accrual of daily allowances in favor of the employee.
• The day of calculating daily allowance for the purposes of calculating insurance premiums is the day of approval of the advance report (see letter of the Ministry of Finance of the Russian Federation dated May 29, 2017 No. 03-15-06/32796). Contributions for injuries on daily allowances, both within and above the norms, are not accrued (clause 2 of Article 20.2 of Law No. 125-FZ, letter of the Federal Social Insurance Fund of the Russian Federation dated November 17, 2011 No. 14-03-11/08-13985).

About reflecting daily allowances in 6-personal income tax, read the article “How to correctly reflect daily allowances in excess of the norm in 6-personal income tax?”

Read more about the taxation of travel expenses in the material “Procedure for taxation of settlements with accountable persons.”

• the amount does not exceed 700 rubles for business trips within the Russian Federation
• the amount does not exceed 2500 rubles for business trips abroad

READ MORE: Financial assistance 4000 rubles taxation 2019 insurance premiums - Leading Lawyer
That is, if the established amount of daily allowance for an organization exceeds these amounts, then the organization must pay personal income tax and tax contributions (to the Pension Fund of the Russian Federation and for health insurance) on the daily allowance in excess of the norm.

The employee was on a business trip to St. Petersburg during the period from April 3 to April 7 inclusive. This organization has established daily expenses in the amount of 1,500 rubles. for business trips around the Russian Federation. The total amount is 7500 rubles. (1500 * 5).

According to paragraph 2 of Article 422 of the Tax Code of the Russian Federation, the amount of 3,500 rubles is not subject to personal income tax. (700 *5). The excess amount is 4000 rubles. (7500-3500), tax contributions must be calculated from this amount and personal income tax must be paid.

The personal income tax amount is 520 rubles. (4000*13%).

The amount of contributions to the Pension Fund and for health insurance is 4000* (22% = 1200 rubles.

The employee was on a business trip to Brussels from April 3 to April 10 inclusive. The organization has set a limit on daily allowances abroad in the amount of 50 Euros.

Accordingly, on April 2, the employee received daily allowance for 8 days of business trip in the amount of 400 Euros (50*8).

Important: for the correct calculation of personal income tax when issuing money in foreign currency, we fix the amount in rubles, at the current exchange rate of the Central Bank of the Russian Federation, established on the date of issuing the daily allowance to the employee.

On the date of April 2, the Central Bank of the Russian Federation set the exchange rate for 1 euro = 62.00 rubles. The total amount in rubles for 8 days was 24,800 rubles.

According to paragraph 2 of Article 422 of the Tax Code of the Russian Federation, an amount of 2,500 rubles is not subject to personal income tax. per day, which for 8 days will be 20,000 rubles. The excess amount is 4800 rubles. (24800-20000).

Important: There is no need to recalculate this amount at another rate. Personal income tax must be charged on this amount.

The personal income tax amount is 624 rubles. (4800*13%).

The amount of contributions to the Pension Fund and for health insurance is: 4800* (22 8)% = 1440 rubles.

Per diem is an employee's expenses related to the performance of official duties. And the company has the right to decide for itself how much to pay employees per business trip day. Only the amount of daily allowance for business trips in 2021 must be recorded in an internal document. For example, in the regulations on business trips.

See Regulations on business trips in 2021: sample

Let us note once again that there are no restrictions in the legislation on the amount of daily allowance and their revision, for example, at different times of the year. If employees often travel on business trips around the country and abroad, and the cost of accommodation and food varies depending on the season, you can revise the amount of daily allowance by issuing a separate order.

There are maximum amounts of daily allowance that are not subject to personal income tax and insurance contributions (paragraph 12, paragraph 3, article 217 of the Tax Code of the Russian Federation):

• daily allowance in Russia (2017) - 700 rubles.
• daily allowance for trips abroad - 2500 rubles.

If, for example, a company sets a daily allowance in the amount of 1,200 rubles in Russia, then from 500 rubles it will have to be withheld and transferred tax and contributions. Read more about this further.

The accounting department issues daily allowances from the cash register or transfers them to the employee’s bank account the day before the start of the business trip. Personal income tax on daily allowances in excess of the norm in 2021 is not withheld on the day of payment; the tax can be withheld when paying wages for the month, when the advance report has already been approved.

The final payment for daily allowance and other travel expenses must be made within three days after the end of the trip.

Daily allowances are not paid to employees whose work is carried out on the road (outside the office) and is associated with the traveling nature of the work (Article 168 of the Labor Code of the Russian Federation), since this activity is not recognized as a business trip.

The basis for payment of daily allowance in 2021 is an order to send an employee on a business trip (T-9 or its own form of order). Daily allowances are issued based on the number of days of travel.

Accounting certificate for calculating daily allowance in 2021 (sample)

In what cases are travel expenses subject to insurance premiums?

Insurance fees are charged on all travel expenses , except for those stated in paragraph 2 of Article 9 of Law No. 212-FZ . Upon returning from a business trip, an employee of an organization must document the money spent and return the excess travel advance to the accounting department of the enterprise.

However, it happens that for some expenses incurred during a business trip, an employee is not able to provide payment documents . Insurance premiums must be charged on the amounts of such monetary costs if the costs go beyond the standards regulated by law. If there are no regulated standards, insurance fees are charged on the entire amount of expenses.

As for daily allowances for business trips, from January 1, 2021, insurance deductions are subject to daily allowances in the amount of more than 700 rubles per day of a business trip within the Russian Federation and above 2,500 rubles per day of a business trip abroad.

Daily allowance in 2021

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;
• 2,500 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 2,500 rubles, then there is no need to make insurance contributions.

The legislative framework

Within the framework of this issue, it makes sense to mention two codes at once - Labor and Tax. Both of them contain general or detailed information about excess daily allowance and how this payment is subject to insurance premiums. The following table will help to clearly consider this issue:

In addition, it is important to refer to two decrees of the Government of the Russian Federation that address the issue of daily allowances. The first of them, No. 93, contains information about the rate of daily allowance paid and some of their features. Second, No. 729 includes the amount of reimbursement of travel expenses within budgetary organizations.

Excess daily allowances and their taxation

What it is

When a manager sends an employee of his organization on a business trip to perform official business, he must be reimbursed for all expenses that were in one way or another associated with this task.

For example, you should return the money that the employee spent to pay for accommodation in another territory, that is, at a distance from his place of residence. Otherwise, these expenses are called daily allowances.

So, when sending an employee on a business trip, you should reimburse:

• Money spent on travel.
• Money used to rent a home.
• Expenses related in one way or another to paying for accommodation, since it is not possible to stay at a permanent place of residence.
• Other expenses that the employee made with the approval of the employer.
• Additional expenses.

How exactly the money spent during a field trip to complete a service assignment will be returned is decided by local regulations or a collective agreement. But there is a certain norm. But what to do with excess daily allowances in 2018?

Key changes came just in 2021.

This year, the Federal Tax Service administered exactly how the calculation and payment of insurance premiums, which are accrued to the Pension Fund of the Russian Federation, the FFOMC and the Federal CC of the Russian Federation, takes place.

In this case, contributions for injuries are excluded. For this reason, the number of chapters in the Tax Code has increased. A new one has appeared, 34. It is she who prescribes exactly how contributions should be calculated and paid.

A limit has been established on the amounts that are not required to be subject to insurance premiums. This issue is regulated by Article 217 and Article 422 of the Tax Code of the Russian Federation. Now to the specifics:

• In the event that an employee located in the Russian Federation spends no more than seven hundred rubles daily.
• When an employee is sent on a business trip abroad, the norm is two and a half thousand rubles daily.

Before the changes, excess daily allowances were not subject to insurance premiums. Of course, if this possibility is not implied by a local regulation or collective agreement of the organization.

In 2021, excess daily allowances are subject to insurance premiums. Now this does not depend on the local regulations of the organization.

More on the topic Administration of insurance premiums

Article 424 of the Tax Code of the Russian Federation implies that payments are made on the same day when the calculation and accrual occurred. That is, the date of receipt of the employee’s income, represented by excess daily allowances, is issued at the same moment when the advance report is approved.

It follows that daily allowances, which are somehow above a certain norm, must be included in the bases for calculating the insurance premium in the same month in which the employee’s advance report is approved.

Base for calculating insurance premiums

Federal Law No. 212-FZ calls the basis for calculating insurance premiums the full amount of earnings and other monetary incentives related to the object of taxation of contributions that were received by employees of organizations within the tax period (calendar year). The same law also provides for exceptions to the rule, but travel expenses have nothing to do with them.

Accordingly, insurance premiums will be charged on the full amount of all expenses incurred during business trips that are not in any way justified by the posted employee. If no papers have been provided to prove the basis for the costs incurred, the costs are considered unjustified. The law establishes that such expenses must be subject to insurance premiums within the limits of the norms regulated by law, but no mention of such norms is contained in any legislative act. Based on this, undocumented travel expenses are subject to insurance premiums in full.

Features of payment of insurance premiums

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.

We suggest you read: How to apply for a medical insurance policy

conclusions

The employer is obliged to pay employees the amounts guaranteed by the legislation of the Russian Federation. Any payments to employees not directly established by the legislation of the Russian Federation or constituent entities of the Russian Federation, for the purpose of their economic justification, must be secured by an internal document of the bank: a collective agreement, an employment contract or other local document approved by the head of the bank.

And, of course, in order to minimize the risks of additional assessment of insurance premiums and personal income tax by supervisory authorities, it is necessary to train (conduct consultations, draw up memos, instructions, etc.) employees in the correct execution of primary documents confirming expenses incurred. First of all, this concerns travel expenses, and especially expenses associated with foreign business trips, where the composition of documents issued to confirm payment may differ significantly from those accepted in Russia.

Sources

• https://nalog-nalog.ru/strahovye_vznosy/nachislenie_strahovyh_vznosov/oblagayutsya_li_komandirovochnye_strahovymi_vznosami/
• https://online-buhuchet.ru/sutochnye-sverx-normy-dokumentalnoe-oformlenie-nalogooblozhenie-straxovye-vznosy/
• https://nalog-nalog.ru/ndfl/uderzhanie_ndfl/platim_ndfl_s_komandirovochnyh_rashodov/
• https://online-buhuchet.ru/oblagayutsya-li-sverxnormativnye-sutochnye-straxovymi-vznosami/
• https://glavbuhx.ru/strahovie-vznosi/vznosi-na-travmatizm/sutochnye-sverh-normy-vznosy-na-travmatizm.html
• https://online-buhuchet.ru/oblagayutsya-li-komandirovochnye-strahovymi-vznosami/
• https://WiseEconomist.ru/poleznoe/82229-straxovye-vznosy-ndfl-vyplate-srednego-zarabotka-komandirovochnyx