As before, this year the employer, when compensating the employee for travel expenses incurred by him, is obliged to pay him per diem (additional expenses associated with being outside the place of permanent residence). No new travel allowance rules were introduced in 2016.
Daily allowance as part of travel expenses
Part 1 Art. 168 of the Labor Code of the Russian Federation defines the range of expenses of a seconded worker that are subject to reimbursement by the employer. It includes:
- travel expenses to the place of business trip and back;
- payment for renting a dwelling (hotel, private housing, etc.);
- per diem itself - additional expenses associated with living outside the place of permanent residence;
- other expenses incurred by the employee with the permission or knowledge of the employer.
That is, per diem is a part of travel expenses, which has its own characteristics.
The composition of travel expenses may change in the near future. The government plans to exclude daily allowances from it for business trips within Russian Federation leaving them only for foreign business trips.
What is included in daily travel expenses
The law does not regulate what per diem an employee can spend on.
Based on paragraph 10 of the Regulations on the peculiarities of sending employees on business trips, approved. By Decree of the Government of the Russian Federation of October 13, 2008 N 749, daily allowances are paid to an employee in order to compensate him for the inconvenience of being outside his place of residence. It mainly refers to the cost of meals on a business trip incurred by the employee. But these may be other expenses that the employee, at their discretion, considers necessary to create a comfortable stay away from home.
The employee does not have to report for this type of travel expenses. So, collect and present to the employer checks from catering establishments, etc. not required. And the employer is deprived of the right to control the appropriateness of these expenses.
That is why the law does not specify what exactly is included in the concept of "daily allowance on a business trip."
Daily allowance for business trips
For commercial organizations, the amount of daily allowance is not established by law. The procedure for paying travel expenses, including daily allowances and their amount, should be determined by a collective agreement or a local regulatory act of the organization (Article 167 of the Labor Code of the Russian Federation). Usually this is a provision on business trips or an order of the same name.
However, in tax legislation(paragraph 12, clause 3, article 217 of the Tax Code of the Russian Federation) is defined maximum size per diem, not subject to personal income tax: 700 rubles. for business trips in Russia, 2500 rubles. when traveling abroad. If these amounts are exceeded, the employer is obliged to withhold personal income tax from the employee.
For this reason, many organizations in their local travel regulations set these amounts as daily allowances, although deviating from them in any direction will not be a violation of the law.
The daily allowance for business trips in 2016 did not change compared to previous periods.
Payment of per diem expenses during a business trip
The legislation does not define the exact timing of the advance payment for a business trip. There is only one condition - this advance must be paid before the start of the trip.
You need to know that the employee has the right to refuse a business trip due to non-payment of the advance; this refusal will not be considered a violation of labor discipline.
It is advisable to prescribe the procedure and terms for the payment of daily allowances for business trips (as well as travel expenses in general) in the local regulations on business trips.
The payment of these amounts to the employee can be made both in cash at the cash desk of the organization, and by transfer Money to banking salary card worker. An indication of this should also be fixed in the travel regulations of the organization.
Thus, the payment of daily allowances for business trips in 2016 does not differ in features.
The daily allowance for business trips abroad is important for calculating income tax, as well as for the purposes of calculating and payment of personal income tax.
Recall that the size of the per diem is set by the employer independently, fixing the amounts in collective agreement or in local normative act(Article 168 of the Labor Code of the Russian Federation).
Some companies set different daily allowances for business trips abroad, depending on which country the employee is sent to perform a job assignment.
By the way, budget organizations the amount of daily allowance for business trips abroad is established by the Government of the Russian Federation. And commercial organizations, if desired, can be guided by these daily allowances.
Daily allowance for business trips abroad in 2018-2019: table
For understanding, here are some sizes of daily allowances for business trips abroad, established by the Government of the Russian Federation for state employees (Decree of the Government of the Russian Federation of December 26, 2005 No. 812):
Daily allowance for business trips abroad: in what currency to issue
The employer himself determines in which currency to establish and pay per diems for business trips abroad. For example, the amount of such daily allowances can be set in foreign currency, but the employee will receive an amount in rubles equivalent to these currency daily allowances.
Business trip abroad: how to calculate daily allowance
Calculation of daily allowances for business trips abroad in 2018-2019 depends on the number of days spent by the employee outside the Russian Federation.
By general rule per diem paid to the employee in the following way(clauses 17, 18 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749):
- when going on a business trip abroad, per day of crossing the border, daily allowances are paid as for the time spent abroad;
- when returning from a foreign trip, the per diem allowance is paid for the day of crossing the border as for a business trip within the country.
True, the company has the right to establish its own procedure for calculating the daily allowance paid.
Per diem allowance for business trips abroad in 2018-2019 for "profitable" purposes
The entire amount of daily allowance (without any restrictions) can be taken into account as expenses when determining the income tax base (clause 12 clause 1 article 264 of the Tax Code of the Russian Federation).
If per diems are issued in rubles, then accounting for such expenses will not cause any difficulties - just the entire amount is written off as part of “profitable” expenses.
If the daily allowance was issued before the business trip in foreign currency, then it is necessary to transfer this amount into rubles according to official exchange rate Central Bank on the date of issuance of daily allowances (clause 10, article 272 of the Tax Code of the Russian Federation):
The amount received is included in the costs.
per diem for foreign business trips 2018-2019: what about income tax
When traveling abroad, personal income tax is not subject to the amount of daily allowance, not exceeding 2500 rubles. per day (clause 3, article 217 of the Tax Code of the Russian Federation). Accordingly, from the amount in excess of this limit, it is necessary to withhold personal income tax and transfer it to the budget.
If the daily allowance was paid in rubles, then the taxable base for personal income tax will be calculated according to following formula:
By the way, if the per diem in the organization is set in foreign currency, but paid to the employee in rubles, then no recalculations need to be done (Letters of the Ministry of Finance dated 04/22/2016 No. 03-04-06 / 23252, dated 02/09/2016 No. 6531).
If the daily allowance is paid in foreign currency, then in order to pay personal income tax, one important feature must be borne in mind: this amount must be converted into rubles at the official exchange rate of the Central Bank, set on the last day of the month in which the travel expense report is approved (Letter of the Ministry of Finance dated 03/21/2016 No. 03-04-06/15509). Therefore, the base for personal income tax in this case is considered as follows:
Calculation of daily allowances for business trips abroad in 2018-2019: insurance premiums
As a general rule, daily allowances paid to employees in 2018-2019 are subject to insurance premiums on the same principle as personal income tax. That is, contributions must be accrued from the amount of daily allowance exceeding 2500 rubles (
The amount of travel expenses carried out on the territory of the republic is based on the norms of expenses established by the Ministry of Finance of the Republic of Belarus (daily allowances, living expenses, travel). Will the order of their application change with the denomination? Will the latest event affect accounts payable? We suggest that you familiarize yourself with the author's recommendations on this topic.
As established by Decree of the President of the Republic of Belarus dated November 4, 2015 No. 450 “On the denomination of the official monetary unit of the Republic of Belarus”, from July 1, 2016, the denomination of the Belarusian ruble is carried out by replacing banknotes of the 2000 sample with banknotes sample 2009 in the ratio 10 000:1.
Of course, the denomination also applies to settlements with accountable persons for travel expenses. First of all, there are questions about the calculations related to business trips on the territory of the Republic of Belarus. As for foreign business trips, as you know, the norms of expenses for them are set in foreign currency and most of the calculations are made either in foreign currency or in foreign currency. Belarusian rubles in relation to the established official rate of the National Bank of the Republic of Belarus.
In accordance with paragraph 1 of the Clarifications of the Ministry of Labor and Social Protection of the Republic of Belarus on the procedure for calculating wages workers, allowance military personnel, employees with special ranks, Suvorov students, pupils military units, pensions, scholarships, allowances and other payments established by law in connection with the denomination of the official currency of the Republic of Belarus (letter No. legal acts, incl. local, in absolute (digital) sizes, are subject to a reduction of 10,000 times.
Please note that the amount of reimbursement of travel expenses is established in the republic by the Ministry of Finance. It is this department that has the right to establish new amounts of reimbursement of expenses for business trips. At present, the norms for reimbursement of travel expenses are determined by the Decree of the Ministry of Finance of the Republic of Belarus dated 08.08.2013 No. 53.
Reference: According to the information available in the editorial office, the Ministry of Finance is preparing a document establishing new norms for travel expenses from July 1, 2016.
Their value will be:
Accommodation outside the place of residence (daily allowance) - 7 rubles;
Accommodation outside the place of residence (daily allowance for one-day business trips) - 3 rubles. 50 kopecks;
Payment of expenses for renting a dwelling without presenting original documents - 2 rubles. 50 kop.
The amended amounts of reimbursement for business trips should be applied from July 1, 2016.
Reimbursement of expenses during business trips within the Republic of Belarus is carried out in the manner and in the amount established by the relevant instruction approved by the Decree of the Ministry of Finance of the Republic of Belarus dated April 12, 2000 No. 35.
Consider the procedure for calculating travel expenses that arise in the organization in June - July 2016 (see table).
|
Business trip period |
Business trip payment procedure |
Preparing an advance report |
|---|---|---|
|
1. The business trip starts in June, ends in July, the report was made in July |
For business trip days falling in June, we apply the "old" norms and denominate the amount of expenses; |
|
|
2. The business trip starts and ends in June, the report was made in July |
For all days of the business trip, the "old" norms apply and we denominate the amount of expenses. We denominate the amount of the advance payment |
Advance report approved in denominated amount |
|
3. The business trip starts and ends in June, the report is drawn up in June, the final settlement with the employee is made in July |
For all business days, the "old" rules apply. We make the final settlement with the employee in a denominated amount |
Advance report approved in non-denominated amount |
|
4. Business trip starts and ends in July |
For all business days, the "new" rules apply. |
Advance report approved in denominated amount |
Example.Business trip transition period June - July 2016
According to the order of the employer, the employee of the organization is sent on a business trip from Bereza to Minsk from June 27 to July 4, 2016. The employee was given an advance for travel expenses in the amount of 2,670,000 rubles. Upon returning from a business trip, the employee submitted an advance report with documents confirming expenses attached:
- travel: Bereza - Minsk - 33,800 rubles; Minsk - Bereza - 3 rubles. 38 kopecks;
- hotel accommodation - 160 rubles. 32 kop. (including VAT 20%).
In this case, the advance report will be approved in a denominated amount, since it was made in July 2016, i.e. after denomination.
The accounting records will include the following entries:
Dt 71 - Kt 50- 2,670,000 rubles.
- reflected the amount of the advance payment for travel expenses (06/26/2016);
Dt 26 and others - Kt 71- 192 rubles. 36 kop. (52 + 6.76 + 160.32 - 26.72)
- the amount of travel expenses is included in the costs;
Room 18 - Room 71- 26 rubles 72 kop. (160.32×20/120)
- reflected the amount of "input" VAT.
Material available to subscribers electronic journal"Chief Accountant"
In addition to the TC, these relations are regulated by:
- Instructions on the procedure and conditions for the provision of guarantees and compensations for business trips abroad (approved by a resolution of the Ministry of Labor and social protection Republic of Belarus dated 30.07.2010 No. 115, hereinafter referred to as Instruction No. 115);
- Decree of the Ministry of Finance of the Republic of Belarus dated January 30, 2001 No. 7 “On the establishment of norms for payment of travel expenses for business trips abroad”;
- Decree of the Ministry of Finance of the Republic of Belarus dated March 29, 2012 No. 18 “On the establishment of forms for calculating funds for a business trip abroad and a report on the funds spent on business trips abroad, as well as their rational and justified spending”.
Step 1. Issuing an assignment for a business trip
The task is signed by the seconded worker and approved by the employer. The task must contain information about (about):
- the state to which the employee is sent;
- purpose of the trip;
- time spent abroad;
- plan of meetings and negotiations;
- a list of issues to be resolved or studied;
- the subject of the agreement (contract), terms of delivery, form and type of payment (in the case of sending an employee to conclude an agreement (contract);
- the form of a written report on the completion of a business trip assignment;
- other information necessary to achieve the goals and objectives of the business trip.
Step 2. Obtaining the consent of the employee
The consent of the employee is issued when sending more than 30 calendar days. In order to avoid labor disputes, it is better to issue consent in writing: make a special entry under the text of the order (instruction) with the signature of the employee or draw up a separate written document on sending on a business trip with a place to put a mark on agreement or disagreement with the employer's proposal.
Step 3. Issuing an order to send on a business trip
The order is the basis for the calculation and payment of funds to seconded workers.
Step 4. Issuing a travel certificate
When sent on a business trip abroad, a travel certificate may not be issued - the fact of being on a business trip will be confirmed by a business trip order and other documents (for example, travel documents, an invoice for accommodation).
Step 5. Issuing an advance to a seconded worker
An advance payment is issued in foreign currency and (or) Belarusian rubles before the employee leaves on a business trip to reimburse expenses:
- on the way to the place of business trip and back;
- for housing rent;
- for living outside the place of residence (per diem) - the norm is established by Appendix 1 to the Decree of the Ministry of Finance of the Republic of Belarus dated 30.01.2001 No. 7;
- other expenses incurred by the employee with the permission or knowledge of the employer.
In addition, if original documents are provided, the employee is reimbursed the following expenses(clause 30 of Instruction No. 115):
- by exchange in the bank of a check or one type foreign exchange on the other, for making transactions using bank plastic cards;
- on receipt of a service passport, visas;
- for insurance against accidents and illnesses during a trip abroad;
- on payment of a mandatory fee (duty) levied on citizens at airports.
For reference
The costs associated with obtaining a service passport and visas are not reimbursed by the employer.
Step 6. Familiarization of the employee
The employee should be familiarized (the form of familiarization is established by the employer):
- with the expectation of the advance payment;
- with the procedure and terms for compiling a report on the expenditure of the advance payment received;
- with liability for misuse and (or) non-return to set time unused funds issued under the report.
For reference
The form for calculating funds for a business trip abroad is established by Appendix 1 to the Decree of the Ministry of Finance of the Republic of Belarus dated March 29, 2012 No. 18.
Step 7. Submission of reports by the employee
Violation by an authorized official of the established rules for issuing a business trip may result in disciplinary liability, and if the violation also causes harm to the employee, liability under Part 1 of Art. 9.19 of the Code of the Republic of Belarus on administrative offenses(imposition of a fine in the amount of 4 to 20 basic units, and on entity– up to 100 base units).
In connection with the denomination, the norms for reimbursement of expenses for business trips in the republic have been adjusted. They are presented in new money and slightly increased (Resolution of the Ministry of Finance of the Republic of Belarus dated June 16, 2016 No. 48 “On establishing the amount of reimbursement of expenses for business trips” (hereinafter - Resolution No. 48)).
Yes, with July 1, 2016 for living outside the place of residence (stay) for multi-day business trips are 7 rubles. per day, and for one day trips and business trips to another locality located at an insignificant distance - 3.50 RUB(previously - 60,000 rubles and 30,000 rubles, respectively). If the employee fails to provide original documents confirming the payment of housing costs, the cost of living will be reimbursed based on size 2.50 RUB per day(previously - 20,000 rubles) (clauses 1 and 3 of Resolution No. 48, clause 1 of Resolution of the Ministry of Finance of the Republic of Belarus dated 08.08.2013 No. 53).
The question arises: what to do with “transitional” business trips if the employee was given an advance based on the spending rates in force in June 2016, and he arrives from a business trip in July? In this situation, per diems and expenses for renting a dwelling without supporting documents, which fall in July, must be recalculated taking into account the new size and denomination. Let's consider the calculation with an example.
An employee of the organization, in accordance with the order of the employer, was sent on a business trip to Vitebsk from June 27 to July 6, 2016. He was given an advance payment for travel expenses in the amount of 600,000 rubles. (per diems for 10 days of business trip (10 days x 60,000 rubles)). Travel and accommodation expenses are paid by bank transfer.
Since the daily allowance has changed since July 1, the daily allowance for business trip days from July 1 to July 6 should be recalculated. The daily allowance paid to the employee as an advance for these days is 360,000 rubles. (6 days x 60,000 rubles), in denominated money - 36 rubles. (360,000 rubles / 10,000). Based on the new daily allowance, the amount of compensation for business trip days falling in July is 42 rubles. (6 days x 7 rubles). That is, the employee needs to pay extra 6 rubles for these days. (42 - 36).
Thus, when compiling an advance report on “transferable” business trips in July 2016, it is necessary to take into account not only the change in spending rates, but also the denomination. There are no rules for filling out an advance report in this case. Since it will be dated July, its totals should be expressed in denominated Belarusian rubles. But since during “transitional” business trips, part of the documents confirming the expenses incurred can be issued in old money, we believe that for convenience it is possible to draw up a report in non-denominated monetary units followed by recalculation.
In addition, Decree No. 48 introduced a number of editorial clarifications. In particular, it was determined that for business trips to another locality located at a small distance from the place of permanent work, daily allowances are paid in the amount of 3.50 rubles, provided that an employee from such business trips returns to their place of residence every day. If this is not possible, the per diem rate for multi-day business trips is applied - 7 rubles. This arrangement has been in place before.
