How to pay travel. How paid a business trip: Payment for daily and travel expenses
Travel expenses - These are expenses paid by the employee during his trip on a business trip.
Composition of travel expenses
The employer, sending an employee to work outside the Organization, is obliged to pay for the employee related expenses, namely:
Pay wages for all time travel (i.e., pay all working days when an employee was on a business trip and on the way);
Pay for travel to the place of arrival and back (travel on all types of transport, with the exception of a taxi, a commission for booking tickets, insurance premium for passenger insurance);
Pay for employee expenses at housing (hotel room rate or apartment rental);
Pay for daily (at the rate of each travel day and travel time. The exception is the case when an employee has a one-day travel or an employee has the opportunity to return home daily);
Compensate additional expenses that the commaed employee made an agreement with the manual.
For example, the cost of participation in business events (), voluntary personal insurance for the time of travel, renting a car at a business trip, VIP-hall services at airports and train stations, the cost of travel at Aeroexpress and taxis, visa expenditures when foreigners.
If all these costs are confirmed by documents, they can be taken into account when calculating the income tax and tax at the USN.
What standards compensation for travel expenses
Standards and procedure for compensation for employee of travel expenses, both when traveling in the Russian Federation, and abroad, the Organization establishes itself in a local regulatory act, for example, in the "Status of official business trips".
The legislation establishes a standard only to the size of daily, non-taxed personal income tax, namely, the NDFL daily NDFL:
For each day of business trips in Russia in the amount of 700 rubles;
For every day, logging in the amount of 2500 rubles.
All other travel expenses are taken into account when calculating the income tax, tax rafting in the amount of them in which they are installed in the local regulatory act of the organization.
Travel documents
Payment of travel expenses is made on the basis of a complete, properly decorated set of documents in accordance with the requirements of the current legislation.
Before the start of the business trip and departure of the employee on a business trip, the employer must issue the following documents:
Officer task;
Order on the organization of the employee's travel program to fulfill the task of the manual;
Travel certificate with a record of employee departure time.
An employee who returned from the official trip is obliged to provide the following documents to the accounting department for three days:
Travel certificate with marks on arrival / wage at the expense of a business trip and about the time of return to work;
Travel expenses: details for accountant
- Innovations in accounting of travel expenses
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- Travel expenses
....) Consistent with the direct supervisor. Payment of travel expenses in this case is carried out for ... disciplines. In this case, transport travel expenses are not subject to payment. Also controversial ...; about compensation for other travel expenses during a business trip "on the travel expenses of the key managerial ...
- Travel expenses in 2019: KVR and Kward
Advance or issuance of recalculation for travel expenses should be taken into account the following ...
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- Communation of employees in 2019: what innovations take into account?
As well as consider the procedure for reflecting travel expenses in the accounting of state (municipal) institutions ..., as well as consider the procedure for reflecting travel expenses in the accounting of state (municipal) institutions ... conclusion. Compensation rates of travel expenses. The dimensions and procedure for compensation for travel expenses to employees who have entered into labor ... should be guided in determining the size of travel expenses subject to compensation (see, for example, a resolution ...
- Business trip for one day: how to arrange and take into account?
Money Advance issued to him for travel expenses. The actual stay on a business trip ... (paragraph 3 of Resolution No. 729). Accounting for travel expenses. According to the indications number 65n, compensation ... depending on the method of obtaining (reimbursement) of travel expenses in accounting institutions in accordance with ... (listed) Cash to pay for travel expenses ... ... from the office of the institution 1,208 ... amounts issued (listed) To pay for travel expenses ... ... at the cashier of the institution 1 201 ...
- Features of service trips of part-time workers
You can distribute the final amount of travel expenses. Moreover, the ratio can be any ... On a business trip, cash advances on travel expenses (paragraph 26 of the Regulation). In this ... and the average earnings and pays for travel expenses, and the employer is part-time providing ... Middle earnings are maintained and compensating for travel expenses is carried out at the main place of work ...). Inland part-book, as well as external, travel expenses, accommodation and ...
- Guarantees and compensation to employees who perform state and public duties
Compensation remuneration, and travel expenses are reimbursed. All these payments are carried out for ... In addition, travel expenses are reimbursed by such assessors when traveling within the Russian Federation ... compensation remuneration, and travel expenses in the manner and sizes are reimbursed, ... that the court reimburses travel expenses, as well as transportation costs for ... work, study) and back, and travel expenses; Passage of military fees - liberation from ...
- Tax accounting of expenses for a foreign business trip
On a business trip, cash advances on travel expenses. Documents are attached to the advance report ... In the framework of "salary" projects, payment of travel expenses and compensation for documented expenses ... note: The reflection order in the accounting of travel expenses depends on whether it can be ... goals for calculating income tax travel expenses They will also be calculated on the basis of ... 8 175 For the purposes of tax, travel expenses will also be calculated on the basis of ...
- The Supreme Court clarified the nuances of attracting workers to material responsibility
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- Analysis of judicial practice on personnel issues of institutions
Contract. Should he compensate travel expenses? The employee withdrew the application for dismissal ... contract. Should he compensate travel expenses? The challenge rate on students applies ... did not collect travel expenses from a woman. He noted that the list of costs ...
- What will the inappropriate advances issued before a business trip?
On a business trip, cash advances on travel expenses. This norm is obviously designed before ... The debt of the employee in front of him on travel expenses. The employee must submit documents confirming ... because the data of the amount are not travel expenses, they do not apply to ...
- Accounting for insurance premiums: We rent without errors
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- Simple account of travel in "1C: Accounting 3.0"
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1. How to pay employee days a business trip and calculate the daily day.
2. In what order compensation for travel expenses.
3. How to reflect travel expenses in tax and accounting.
The need to send an employee to a business trip may arise from a variety of reasons: participation in the negotiations, the conclusion of the contract with the counterparty, the purchase of property, etc. Learn more about what employees trips are recognized by office business trips and on the order of their documentary, you can read in the previous article. However, it is possible to properly arrange a business trip - this is only half anteen: for an accountant, the "expenditure" component of the office business trip is of particular interest. The fact is that any business trip is inevitably associated with additional costs, which include, for example, the cost of travel and accommodation of the employee at the site of the community. In addition, the employee during the business trip is relying paid, designed in a special order. This article will discuss just about payments related to the service business trips, their accounting record and taxation.
The employee aimed at a business trip is relying the following payments:
- payment for days held on a business trip;
- daily;
- reimbursement of expenses incurred during the travel route (for travel, to accommodation, etc.).
An example of calculating the payment of a business trip
Alpha LLC sent its employee Ivanova A. V. To a business trip from February 8 to 14, 2015, at the same time on February 8 (travel day on a business trip) and February 14 (the day of return from a business trip) comes on Sunday and Saturday, respectively. Alpha LLC has a 5-year-old working week. During the estimated period (from February 1, 2014 to January 31, 2015) Ivanov A.V. Was on vacation from 4 to 17 August 2014, as well as on sick leave from 8 to 12 December 2014, the remaining months of the current period worked completely. Ivanov A.V. There was a salary of 30 thousand rubles., no additional payments in the calculation period was not.
- Salary for incomplete past months amounted to:
- For August 2014: 15 714.29 rub. (30 000 rubles / 21 days. X 11 days.)
- For December 2014: 23 478.26 rub. (30 000 rubles / 23 days. X 18 days.)
- The amount of payments taken into account for the calculation of the average earnings, for the estimated period amounted to:
- 339 192.55 rub. (30 000 rub. X 10 months + 15 714.29 rub. + 23 478.26 rub.)
- The number of days spent in the settlement period:
- 230 days (245 - 10 - 5)
- Middle earnings for business days business days:
- 7 373.75 rub. (339 192,55 rubles / 230 days. X 5 days.)
- Payment of the weekend falling on the days of a business trip (double-dimension without giving outway):
- 6 315,79 rub. (30 000 rubles / 19 days. X 2 x 2 days.)
- Total payment of days of travel:
- 15 164.29 rub. (7 37,75 rub. + 6 315,79 rub.)
With the amount of payment for days held by the employee on a business trip, nFFL is held, as well as insurance premiums are accrued In the same order as with the amount of salary.
Daily
When sending an employee to a business trip, the employer is obliged to reimburse him additional costs associated with accommodation outside the place of permanent residence - daily (Article 168 of the Labor Code of the Russian Federation). Daily payments for each calendar day of finding on a business trip, including weekends and non-working holidays, as well as days held on the road (paragraph 11 of the provisions on the features of the directions of workers in official business trips). As the actual service business trip is determined, and what documents it is confirmed, reviewed in the article.
The specific size (standard) of daily, paid commodited employees, each employer establishes independently in the appropriate local regulatory act (for example, in a business position). It is advisable separately to prescribe the size of the daily for business trips to the Russian Federation and separately - for business trips abroad. At the same time logging and daily exchangers are paid:
- per day of departure from the Russian Federation - on standards for business trips abroad;
- during the day of entry in the Russian Federation - on norms for business trips to the Russian Federation.
The date of departure outside the Russian Federation and entry is confirmed by the marks on the intersection of the border in a passport or on travel documents (for the CIS Stand).
! Note:In the direction of the employee in one-day commanding (When the day of departure on a business trip and the day of return coincide) Daily:
- not paid if the business trip is carried out within the Russian Federation (paragraph 11 of the provisions on the features of the direction of employees in official business trips);
- they are paid in the amount of 50% of the norm for business trips abroad, if the business trip is carried out beyond the limits of the Russian Federation (paragraph 20 of the provisions on the features of the directions of employees in official business trips).
Ndfl is not held with amounts of daily, not exceeding 700 rubles. For every day business trips across the Russian Federation and 2500 rubles. For every day, logging (paragraph 3 of Art. 217 of the Tax Code of the Russian Federation). Insurance premiums are not accrued For the full amount of daily diurnal within the normal obligations established by the local regulatory act of the organization (part 2 of article 9 of Law No. 212-FZ).
Reimbursement of expenses related to a business trip
According to Art. 168 TK RF Employer is obliged to refund an employee aimed at a business trip, the following costs:
- on the passage;
- for hiring residential premises;
- other expenses made by the employee with permission or knowledge of the employer.
As in the case of daily, the procedure for reimbursement of expenses incurred by the employee on a business trip, it is necessary to fix in the local regulatory act. For example, in a local act regulating service trips, it can be prescribed that the cost of travel to the venue of the business trip and reimbursed in the amount of actually incurred costs, but not more than the cost of travel by transport of a certain class or category (for example, in the economic class salon in the case use by plane). Thus, employees will not have a temptation "took" on a business trip at the expense of the organization, and the employer will protect himself from unjustified costs.
To justify the expenses incurred expenses, a return worker from a business trip represents advance report with confirming documents. Such documents can serve, for example:
- for travel costs: travel tickets, printout of an electronic ticket or landing coupon (in the case of an electronic ticket purchase); Checks CCT (if taxis services were used); Documents confirming (if traveling on a business trip was carried out on the employee's personal transport), etc.;
- for expenses for hiring residential premises: CCT check and hotel account; Apartment rental agreement (rooms); The contract with the real estate agency (if the search for housing is produced through it), receipt for the receipt cash order or CCT check, indicating the payment of real estate agency services, etc.
- for other expenses: Documents confirming payment of communication services, phone call lists with dates and time (for expenditures on communication services); Luggage receipt (for baggage storage costs), etc.
In the TC, the expense list that the employer compensates for the commaed employee is open, that is, among other expenses, almost any expenses provided for by the local act of travel or produced with the permission of the employer can be reimbursed. In addition, the employer may provide for the procedure for reimbursement of expenses incurred in the service business trip for which there are no supporting documents. However, not all travel expenses that the employer pays for employees is exempt from the taxation of NDFLs and insurance premiums.
Are not subject to inclusion of personal income tax and insurance premiums The following service business expenses (clause 3 of Article 217 of the Tax Code of the Russian Federation, paragraph 2 of Article 20.2 of Federal Law No. 125-FZ, paragraph 2 of Art. 9 of Federal Law No. 212-ФЗ):
- for travel to the destination and back
- airport service charges, commission fees,
- travel costs to the airport or station in departure, destination or transfers,
- on baggage
- costs for hiring residential premises,
- expenses for payment of communication services,
- fees for issuing (receiving) and registration of a service passport,
- fees for issuing (receiving) visas,
- cash exchange costs or check in a bank for cash foreign currency.
As you can see, this list is closed. Thus, if the employer reimburses an employee's expenses not named in the list, for example, to parking a car on a business trip, then with the amount of these expenses will have to keep NDFL and accrual contributions (a letter of the Ministry of Finance of Russia of April 25, 2013 No. 03-04-06 / 14428, Letter of the Ministry of Health and Social Development of Russia of 26.05.2010 No. 1343-19).
Payments to employees in reimbursement of these expenses for business trips are exempt from personal income tax and insurance premiums only subject to documentary confirmation. If there are no supporting documents, then the cost of travel is subject to personal income tax and contributions in the total amount. The costs of hiring residential premises in the absence of their documentary confirmation are subject to insurance premiums entirely, and NDFLs in part in exceeding:
- 700 rub. a day for business trips to the Russian Federation;
- 2500 rub. a day for business trips abroad.
! Note: In some cases, the cost of passing and accommodating an employee on a business trip with a more detailed consideration is not recognized as such, and, accordingly, are subject to inclusion of personal income tax and insurance premiums:
- the cost of meant, the cost of which is separately highlighted in the hotel's account (paragraph 1 of the Ministry of Finance of October 14, 2009 No. 03-04-06-01 / 263);
- travel costs, if ticket dates and date of business trips do not coincide (for example, if an employee used a vacation at a business trip) (paragraph 2 of the Ministry of Finance from 03.09.2012 No. 03-03-06 / 1/456).
Tax accounting of payment of business trips and travel expenses
In order for the cost of employee business trips to take into account when determining the taxable base for income tax and the USN with the object "Revenues - expenses", such expenses must be documented and economically reasonable (paragraph 1 of Art. 252 Tax Code of the Russian Federation). Documentary confirmation of travel expenses includes: Personnel documents issued by a business trip, working time accounting documents and wages, accounting certificates (for the calculation of daily), documents confirming employee spending on a business trip. Economically justified expenses are recognized in the event that a business trip is carried out within the framework of income activities, which is confirmed by the goals of a business trip established in the order.
In order to calculate the income tax, as well as with USN ("revenues - expenses"), the taxpayer expenditures associated with employee business trips are taken into account in the following order:
- As part of labor costs (PP. 6, paragraph 1 of Article. 346.16, Art. 255 of the Tax Code of the Russian Federation) - payment on average earnings during the trip, as well as the payment of weekend days on a business trip;
- As part of other expenses related to production and implementation (PP. 13, paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, paragraph. 12, paragraph 1 of Art. 264 of the Tax Code of the Russian Federation) - the following business costs:
- daily (in the total amount provided by the local regulatory act);
- fare of an employee to a travel destination and back to the place of permanent work;
- hiring residential premises, including expenses for the payment of additional services provided in hotels (with the exception of service costs in bars and restaurants, service costs, expenditures for using recreational and wellness objects);
- registration and issuance of visas, passports, vouchers, invitations and other similar documents;
- consular, airfield fees, fees for the right to entry, passage, transit of automotive and other transport, for the use of sea channels, other similar structures and other similar payments and fees.
These trial spending are accepted for tax accounting to calculate income tax at the approval date of the employee's advance report, and when wept:
- at the date of approval of the advance report - if expenses are paid at the expense of an advance payment issued;
- at the date of payment of compensation to the employee - if expenses are paid by the employee at the expense of own funds and reimburse him after approval of the advance report.
Accounting payment for business trips and travel expenses
Debit invoices |
Credit account | |
26 (08, 20, 25, 23, 44) - depending on the purpose of the travel and nature of the organization | Travel expenses taken to account at the date approval of the advance report (excluding VAT on the OSN, with VAT on the USN) | |
71 "Calculations with accountable persons" | 50 (51) | Advance (reimbursed overrun on the advance report) Employee for travel expenses |
26 (08, 20, 25, 23, 44) | Accrued employee payment for days held on a business trip | |
70 "Calculations with wage personnel" | 50 (51) | Employee salary paid |
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Normative base
- Labor Code of the Russian Federation
- Tax Code of the Russian Federation
- Regulations on the features of the direction of employees in office business trips (approved by the Decree of the Government of the Russian Federation of October 13, 2008 No. 749)
- Regulations on the features of the procedure for calculating the average wage (approved by the Decree of the Government of the Russian Federation of December 24, 2007 No. 922)
- Federal Law of July 24, 2009 No. 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Mandatory Medical Insurance"
- Federal Law of 07.24.1998 No. 125-FZ "On compulsory social insurance against accidents in production and occupational diseases"
- Letter of the Ministry of Health and Social Development of Russia of 05/26/2010 No. 1343-19
- Letters of the Ministry of Finance of Russia:
- from 04/25/2013 No. 03-04-06 / 14428
- from 10/14/2009 No. 03-04-06-01 / 263
- from 03.09.2012 No. 03-03-06 / 1/456
How to get acquainted with the official texts of the specified documents, find out in the section
Days held by a worker on a business trip should be paid as any working days. But if travel days come on a day off or a holiday, they are paid at a double rate. Is it always necessary and what options are options, you will learn from our article.
The procedure for making a business trip on a weekend
To send an employee on a business trip for weekends or holidays, you need to get it consent. The employer issues a disposal for which the employee leaves written consent. However, if the campaign lasts more than a week and includes weekends for recreation, written confirmation is required.
Allocate the following cases when weekends and holidays fall on the days of the business trip:
- a business trip is long, more than a week, while the employee conducts a weekend on a business trip and does not work;
- a long-term business trip, and in the weekend employee performs labor duties;
- the departure time or arrival from a business trip coincides with weekends or holidays.
Features of paying payment
By sending an employee on a business trip, the employer is obliged to take over the cost of paying, travel, links and other costs. These are daily costs, they are a fixed amount and are fixed in the local acts of the enterprise. For workers and weekends it is the same daily amount. In addition, the employee is paid by the salary for the days of a business trip (travel), including weekends and festive.
Calculation of travel in workers, weekends and holidays are made, based on the average earnings, not salaries:
Middle earnings \u003d actually accrued salary for 12 months. / Actually spent days for 12 months.
In some organizations, business trips are paid on the actual salary. This option is allowed if the actual earnings will be higher than the average earnings, otherwise the rights of the employee will be violated. In the same way, days on the road and the days of delay on a business trip are paid.
Payment business trip on days off
When the campaign falls on weekends, the employee loses the days of rest. Lost weekends need to be compensated by one way:
- increase payment of such days twice;
- provide an employee an additional day off.
The first option is more often used, however, an employee can optionally receive an additional day off. The employee will be provided with holiday days for each working day off on a business trip. Then work on a business trip is paid at a standard rate in one-time.
An employee must be appointed compensation only if it is known that on weekends he worked. If he used the weekend for recreation and did not fulfill labor duties, they do not need to compensate. For holidays, there are similar rules.
Weekend on the road
For the hours of holidays and weekends, conducted by a commaned worker on the road, also relies paying in a double size. At the same time are accrued and daily.
To establish an employer's obligations to pay a business trip, you need to determine the time of its start and completion. The beginning of a business trip drops on the day of the transportation of transport from the place of work. The day of return is considered the day of arrival back to the place of permanent work. The road from the office to the station or the airport is not included in the calculation, as well as the time for the expectation of the departure.
When on the way on weekends or holidays, the watches carried out on the road are taken into account. Even if the shipment on a business trip took place at 23:00 hours, this day cannot be considered free. Similarly, upon arrival at the weekend or festive day at night, this day is paid in double size. For partial days, daily business trips pay in full size. This issue is not fully resolved by law, so we recommend consuming the procedure for payment of days in the way in local regulatory acts of the organization.
Accounting for travel expenses
According to the Federal Law "On Insurance Contributions" and the Tax Code, with travel expenses, it is not necessary to make contributions to social funds and pay personal income tax, if they correspond to the daily limit:
- for business trips in the Russian Federation, the limit is 700 rubles;
- for business trips outside the Russian Federation - 2500 rubles.
For income tax purposes, it is possible to take into account compensation provided to employees over the weekend, holidays and days on the way, if the rules of the organization provides for the possibility of working on weekends and holidays.
The reflection of travel expenses on weekends is no different from the workers, and in accounting is carried out as follows:
Debit | Credit | |
---|---|---|
Commanded expenses are paid | 71 | 50/51 |
Payment of daily, tickets, accommodation | 20,23.44, etc. | 71 |
Reflects VAT | 19 | 71 |
VAT to deduct | 68 | 19 |
Read more expenses | 20,44.10 and others | 71 |
Return to the cash register | 50 | 71 |
Reimbursement overrun | 71 | 50 |
Associated average earnings for the days of a business trip or dual size for the weekend | 20 (44, etc.) | 70 |
Accrued insurance premiums | 20 (44, etc.) | 69 |
Painted personal income tax from the amount of average earnings and daily over limit | 70 | 68 |
Middle earnings are paid | 70 | 51 |
Listed in the budget amount of NDFL | 68 | 51 |
Responsibility for non-payment of business trips on weekends
The law provides administrative responsibility for the violation of the Labor Code of the Russian Federation by the Organization and officials. In order not to get a fine, you need to follow and know all the rights of the employee, in full, pay for work on weekends and holidays and provide employee additional holidays.
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Along with the payment of wages, the company's employees often arise about the procedure for compensation for travel costs.
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Also many citizens are interested in what cases is a business trip without payment compensation.
Initially, it should be reminded that when calculating the required amounts, the employer must be guided by the provisions of the Labor Code.
As for the rest of the questions, for example, what should be the amount of daily payments in 2019, they will be discussed below.
What you need to know
The economic activity of most enterprises is often associated with sending employees on a business trip. At the same time, the employer is obliged to pay a service trip.
Behind the missing employee, the workplace is maintained and the average salary. Consequently, during this period, the employee cannot be fired at the initiative of the employer.
An exception can be the elimination of the enterprise. The basis for the worker's trip to the service business trip is.
The duration of the trip defines an employer. On a travel time, travel time is also included in both ends. For a period of travel, the employer can replace the missing employee to another employee.
The trip also implies the reimbursement of the following expenses:
- Travel costs.
- Payment for renting residential premises.
- Additional costs associated with accommodation outside permanent residence.
The standards of payment of travel for accommodation are determined by the internal documents of the enterprise, for example,.
If the permanent job of the employee has a traveling character, then it does not fall under the definition of a service business trip.
Separately, it is worth recalling that before making a final decision, the employer must find out if the employee does not apply to the category of citizens who are forbidden to send on a business trip.
Such a ban extends to:
- pregnant women;
- workers who have undergone 18 years of age;
- employees with which is issued.
The deadline for a business trip within the Russian Federation is 40 calendar days. At the same time, it does not include the duration of the path.
If the employee is sent to perform mounting or construction work, the travel time can be increased to 1 year. The maximum term for an overseas business trip is not established.
Basic concepts
Below will be discussed by several basic concepts that are used in the article:
Office business trip | An employee's ride planned by the employer to perform official task outside the main place of work. The travel time is determined by the production necessity and is displayed at the appropriate disposal. |
Official task | A document that reflects the purpose of a business trip and the employee's report on the execution of the work done |
Travel certificate | Document confirming the time of worker's stay on a business trip |
Travel expenses | Costs that the company reimburses the employee for the period of his finding of a business trip (Article 168 of the Labor Code of the Russian Federation). This includes daily, travel costs or. Any additional must be agreed with the employer. |
Daily | Additional costs that reimburse the organization during the stay of the employee on a business trip |
Advance report | Document about the employee of the amount of money for the period of a business trip |
Rules for making a business trip
Before sending an employee to a business trip, the employer must publish
The corresponding order.
Unified sample document (form No. 9) approved.
The document must contain the following data:
- FULL NAME;
- personnel Number;
- structural subdivision;
- position held;
- place of business trip;
- duration of the trip;
- purpose of a business trip;
- source of trips financing;
- base (service task);
- position, signature and decipher signatures of the company's head;
- with the order, an employee acquainted.
The above regulatory document also developed a travel certificate and service task (,).
However, the mentioned certificate is optional ().
The employee's stay on a business trip can be determined on the basis of travel documents. The obligation to grant them lies with the employee.
If documents are missing due to the use of personal transport, then the stay on the business trip is displayed in.
To documents that confirm the use of their own car include:
- Deposited accounts.
- Cash checks.
At the same time, the employee no longer need to submit a report to the employer about the work done during a business trip.
Legal grounds
Labor relationships are regulated by labor legislation. The provision on the direction of employees on a business trip was approved by the Government Decree No. 749.
The procedure for compensation for travel expenses of citizens who work at commercial enterprises is fixed. The law does not provide for the minimum or maximum compensation boundaries.
The dimensions of compensation for travel costs to employees of budgetary organizations determines.
The procedure for ensuring the monetary content of military personnel approved by order of the Ministry of Defense 30.12.2011 N 2700.
Taxation of income is carried out within the framework of the Tax Code. Accounting for economic operations is made according to the requirements.
Unified forms of primary documentation approved by the decision of the State Statistics Committee N 1. Samples of primary accounting documents are fixed.
How pays for daily travel expenses in 2019
The general procedure for the accrual and payment of daily costs is determined by the TK RF. However, when calculating the amount of compensation, it is necessary to take into account a number of factors that affect the size and procedure for payment of travel expenses.
Therefore, the following will be considered separate components of this indicator.
What exactly is reimbursed
A business trip implies the reimbursement of the following costs:
- travel costs;
- payment of the cost of rental housing;
- additional expenses required for accommodation outside PMG.
Payment of sum
Payment of cash to the employee is carried out strictly under the report. When issuing money, accounting wiring is drawn up as follows:
Dt 71 kt 50 | Issuance of money under the report to the reported employee |
When issuing money is drawn up. An employee after returning from a business trip is obliged to report to the employer about the amount spent.
The following documents are additionally attached to the advance report:
- travel certificate;
- receipts;
- cash checks;
- transport documentation.
The accountant is obliged to check the documents provided for the purpose of the targeted use of funds and the correctness of their compilation. Approves the director of the enterprise.
After approval of the report, accounting wiring is drawn up like this:
Dt 26 (20, 25, 44) CT 76 (60) | CP outdoor expenses |
An unused balance of an advance employee must pass on the cashier of the enterprise.
Payment for payment (sample)
Subject to the official appeal to the employer on the extradition of the advance in connection with the business trip.
Also, the worker can file, for example, if they were spent money in the extensive advance.
If the employer does not arise comments, then he publishes. In the presence of a dispute, the employee can be about compensation for travel expenses.
If on weekends
In connection with the production necessity, a business trip can fall out on weekends. Consequently, the employee retains the average earnings for the entire period of the business trip.
In addition to occasions, when traveling to the destination falls out on weekends or holidays
().According to officials, under such circumstances, labor payment is made on the basis.
In other words, the employee relies the salary in a double size. A similar legal position is set forth in.
The remaining payments are generally in a general order. When taxing the company's profits, such payments employer may write off as expenses for labor.
Formation of the order
The basis for traveling an employee to a service business trip is the disposal of the employer (see the subtitle "Rules of registration ...").
Video: Do \u200b\u200bI need to pay insurance premiums with unconfirmed travel expenses?
The order is signed by the head of the enterprise and communicates to the employee. As for the order for issuing an advance or on compensation for travel expenses, the document is drawn up in arbitrary form.
The order must contain the following data:
- FULL NAME.
- Date and place of a business trip.
- The basis for reimbursement of expenses.
- Personal data responsible for execution of the order.
The order is also subject to registration in the journal of orders for personnel.
Taxation of travelers
The order of taxation depends on the tax regime that uses a business entity.
If the enterprise is on and, then travel expenses should be included in the costs when determining the tax base.
Organizations using the general tax regime must reduce the amount of profit for the amount of expenses.
As for the deduction of NDFLs with the daily employee paid, then there was a controversial situation for a long time. However, the conflict was finally resolved.
Based on the explanations of the highest judicial body, the daily, issued within the normal obligations established by the collective taxation taxation are not subject to ().
By law, the size of daily payments is:
Business trip in Russia | 700 rub. |
Foreign travel | 2500 rub. |
At the same time, the court drew the attention of the fiscal body to the fact that the provisions of the Government Decree No. 729 do not apply in this case.
The court also focused on the fact that on the basis of the prescriptions of the Taxation facility is the income of the employee.
Whereas, when receiving the daily worker, the employee does not arise economic benefits ().
On the contrary, the employee carries certain expenses aimed at fulfilling official duties.
Consequently, reimbursement of expenses cannot be qualified as income, and, it means, it is not an object of ndfl.
If the amount of the amount paid exceeds the amount of compensation established by the collective agreement, then the amount difference falls under the definition of "income" and is subject to income tax.
The only condition for exemption from the payment of mandatory contributions is the duration of a business trip, which should be at least two days ().
According to officials of the specialized ministry, daily payments for one-day business trips are not provided by law.
Because the employee can return home daily, and, it means that it does not carry additional costs needed to accommodate beyond permanent residence.
Frequently asked Questions
When paying for travel expenses, the following questions often arise:
- Is it possible to calculate in the program 1c.
- How to deal with servicemen.
- Nuances of compensation in budget organizations.
When working in 1C
Economic operations can be carried out using the 1C Salary and Personnel Management program.
The software product opens the following features:
- Salary management.
- Calculation of taxes and contributions.
- Personalized accounting for PF of the Russian Federation.
- Regulated reporting.
- Displays the results of calculations in tax and accounting.
The accountant may also compile all the necessary documents, for example, the settlement document "Payment on average earnings" in the 1C program. Formed documents can be printed through the appropriate menu.
Payment nuances of military personnel
Payment of service business trips of military personnel occurs in the same order that is established for employees of commercial organizations ().
If a soldier returns from a business trip on the day of departure, then the daily daily is not paid.
Additional expenses include:
- insurance premiums for insurance;
- registration of travel documents;
- bedding costs in the train.
Reimbursement of daily costs is carried out in the amount of 300 rubles. For 1 day business trip.
How to be in budgetary institutions
The amounts of compensation costs associated with a business trip of employees of budgetary organizations are determined by regulatory documents of the constituent entities of the Russian Federation or legal acts of local authorities (Article 168 of the Labor Code of the Russian Federation).
If we proceed from the Decree of the Government No. 729, the following payments are relying with subcomanded employees.
- travel costs in both ends.
In the amount of documented costs, but no more fare
If the employee has no supporting documents, then it is reimbursed only the minimum fare
- costs for daily payments - 100 rubles. for every day business trips;
- housing rental costs - in the amount of documented costs, but no more than 550 rubles. per day. If the employee has no documents, then the amount of compensation is 12 rubles. per day.
It often happens that employees go on a business trip or returned from it on a day off. How to pay for these days: on average earnings or double as work on a day off? We will analyze the question from the position of the recommendations of financial departments and judicial practice.
Write a webinar about documentary and payment of a business trip; Middle earnings when traveling; business trip at the weekend, one-day Yukomandovka; Daily daily travelers. Let us turn to the opinion of the controlling bodies set out in the letters.
How paid weekend on a business trip: the position of the Ministry of Labor of Russia
In the letter of the Ministry of Labor and Social Protection of the Russian Federation of 25.12.2013 No. 14-2-337 said: "... Doves of departure, arrival, as well as days of staying during a period of business trips per weekends or non-working holidays, are subject to payment under Article 153 Tk of the Russian Federation in no less than double, the specific procedure for calculating which depends on the employee's remuneration system used, or at the request of the employee, payment for this weekend days is carried out in a single amount and at the same time to this employee at a convenient time for it one day of rest for it Every day off without content. " This procedure is confirmed by judicial practice.
The position of the Ministry of Labor of Russia: the day of sending on a business trip and the day of returning from it on a weekend should be paid on the standards of Article 153 of the Labor Code of the Russian Federation, which says: work in the weekend or non-working holiday festive day is paid at least in double size.
At the request of the employee who worked at the weekend or non-working festive day, he can be given another day of rest. In this case, work in the weekend or non-working holiday is paid in a single size, and the day of recreation is not subject to payment.
Payment weekend on a business trip: judicial practice
Let us turn to the decision of the Supreme Court of the Russian Federation of 20.06.2002 No. GKPI 2002-663. A few words about the history of the case.
A citizen appealed to the court with a claim for invalidation of paragraphs 1 and 3 of paragraph 8 of the instructions of 07.04.1988 No. 62 "On official business trips within the USSR". The applicant pointed out that the contested provisions of the regulatory legal act do not correspond to the Labor Code of the Russian Federation and limit the rights of workers.
Representatives of interested parties of the Ministry of Finance and the Ministry of Internal Affairs of Russia objected to the satisfaction of the claims declared by the citizen. In court, they explained that the provisions of the challenged regulatory legal act did not contradict the current legislation of the Russian Federation and did not violate the rights of workers sent to official business trips.
When, by order of the administration, the employee leaves on a business trip on the day off, he is on returning from a business trip another day of rest in the prescribed manner. If the employee does not want to take advantage of the other day of recreation, it is paid to work as a job on weekends and non-working holidays. The Labor Code of the Russian Federation in Article 153 provides for pay for labor on weekends and non-working holidays. At the request of the employee who worked at the weekend or non-working festive day, he can be given another day of rest. In this case, the work in a non-working holiday is paid in a single size, and the day of rest is not subject to payment.
The Supreme Court made it possible to refuse to a citizen in the claimed claim and indicated that when sending an employee on a business trip or return from it on a day off, it should be guided by the norms of article 153 of the Labor Code of the Russian Federation.
It turns out, the situation is not entirely clear. We draw conclusions:
- Payments made according to Art. 153 of the Labor Code of the Russian Federation, refer to compensatory payments included in the wage. Salary - is a reward for work. And the keyword here is "work". A trip to the train or flight to the plane is unlikely to be considered time when the employee performs work.
- Salary is paid on the basis of documents confirming the number of time worked out. The question arises: how to determine the number of hours that should be paid in double size, and on the basis of which document?
No less important question: is it possible to include payments made on the standards of Art. 153 TK RF for days to travel on a weekend, to income tax expenses? To answer this question, we turn to the letter of the Ministry of Finance of Russia of 04/18/2014 No. 03-03-06 / 2/17862.
Weekend on a business trip: how to take into account when calculating income tax?
The Ministry of Finance recommends that if the internal regulations approved by the head of the organization provide for the work on weekend and public holidays, the costs associated with the payment of compensation to employees during the days of departure on a business trip and the days of arrival from a business trip on weekends can be taken into account as part of Object costs on the basis of paragraph 3 of Article 255 of the Tax Code under the condition of their compliance with the criteria established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation.
A similar explanation is given in a letter of FTS of 20.08.2014 No. SA-4-3 / 16564. This letter was released in conjunction with the letter of the Ministry of Finance of the Russian Federation of August 11, 2014 No. 03-03-10 / 39800. Please note that this letter is posted on the official website of the Federal Tax Service of Russia in the "Explanations of the FNS, mandatory for use by the tax authorities".
Is it possible to pay the days of the employee's departure on a business trip or return from it on weekends from average earnings?
This account has the positions of individual specialists and judgment of the courts, which yes, you can pay such days based on the average earnings. For example, according to the decree of the FAS Far Eastern District of 09.22.2010 in case No. A59-183 / 2010, the average earnings remain during the trip, and not payable for actually spent time.
Payment of data days based on average earnings also raises questions. Let us turn to paragraph 9 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749. It says that the average earnings for the period of finding an employee on a business trip, as well as during the days of location, including during a forced stop in the way, remains for all days Work on the schedule set on a commander organization.
Keywords here are the words "for all days of work on schedule." That is, if the schedule has a day off, then is it possible to pay average earnings for these weekends?
How to compensate the employee's lost day off?
Worker, leaving on a business trip on a day off or returning out of it, loses its day off. And this time, of course, somehow an employee should compensate.
If the organization decides to reimburse these days on the standards of Art. 153 TC RF (no less than double), it should be borne in mind that the costs of income taxes such payments can only be included in the case of:
- if the internal regulations are provided for operation on weekends and holidays. Otherwise, incorporate payment data will not work on;
- if the specified payments correspond to the criteria established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation. This opinion was expressed in a letter of FTS of 20.08.2014 No. SA-4-3 / 16564.
Let me remind you, according to paragraph 1 of Art. 252 of the Labor Code of the Russian Federation, to income tax costs it is possible to include payments that will simultaneously comply with the following criteria: payments are associated with the implementation of activities aimed at obtaining income and are economically justified.
If the organization decides to reimburse these days by payment based on the average earningsHere disputes with regulatory authorities are possible, even if the organization will enroll in their local regulations.
Deciding on compensation for the employee of the specified weekend, the employer should be remembered:
- In local regulations, it is allowed to consolidate only conditions that do not contradict the current legislation.
- The salary is paid only for actually spent time and on the basis of the document in which the working time is maintained. According to Art. 139 of the Labor Code of the Russian Federation, the salary (wage) is a remuneration for work, depending on the qualifications of the employee, complexity, quantities, quality and conditions of work performed, as well as compensatory payments (surcharges, allowances and other payments) and stimulating payments. Compensation payments include, including payments for work on weekends and holidays.
- Middle earnings are paid for all days of work on schedule. The basis is paragraph 9 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749.
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