When traveling for work abroad, per diem is important to receive immediately and in full. But not everyone knows how to calculate them, because the monetary rate is constantly changing. In case of sharp fluctuations, the staff may be in the red on return.
Compensation Amount
In 2018, the amount of payments for food amounted to 2.5 thousand rubles, if a person goes abroad. The daily subsistence allowance for business trips in Russia is 700 rubles. However, the law allows companies to pay more.
An employee can be assigned more pay when traveling abroad. Now this is permitted by article 165 of the Labor Code of Russia. During the performance of official duties, the staff is provided with an average daily payment, and upon return, many companies recalculate the per diem upwards, according to the current cash rate of the host country.
More often, a daily allowance of 2.5 thousand rubles is issued on hand before traveling abroad. Recalculation is performed after the employee has filled out a business trip report. Later, expenses are compensated in excess of the issued funds, in accordance with the current provisions on business trips. They return money only on checks, tickets or receipts.
Applicable in 2018
The subsistence allowance abroad is determined by article 168 of the Labor Code of Russia, part 1. Paragraph 3 stipulates that the employer is obliged to pay food allowance to staff performing official duties outside the area of residence. The upper limit for tax-free amounts is officially set:
- 700 rub for trips through the territory of Russia;
- 2.5 thousand rubles if the per diem is paid abroad;
The upper limit of monetary compensation for food is not limited by legislative acts, but with an increase in the amount, personal income tax and insurance premiums are added. Therefore, employers are in no hurry to establish psychologically insurmountable levels of compensation. Often the employee is paid extra for additional articles in cases where it is not possible to pay for food by legal methods.
Calculation of allowance
Daily expenses abroad should be taxed if their amount exceeds 2.5 thousand rubles. When traveling through Russia, personal income tax is calculated if the amount exceeds 700 rubles. Information on the minimum non-taxable amount is prescribed in paragraph 3, paragraph 12 of Article 217 of the Tax Code.
So, the employee has to travel abroad. The per diem without tax does not cover the cost of food, and then the company has the right to award compensation much more than 2.5 thousand rubles. But you have to withhold tax on the amount established in excess of the norm.
As of April 10, 2018, the exchange rate of the dollar against the ruble was 58.67. This date will be the reporting day. If, when traveling abroad, business travelers were appointed, equal, for example, to $ 60, then this is equal to 3520.2 rubles.
Accordingly, from 3520.2 only 2500 rubles. not taxed, from the remaining amount, 1020.2, calculated personal income tax. Fluctuations in the exchange rate during a business trip are not taken into account. However, upon arrival, staff should not remain in debt due to a sharp increase in the currency of the country to which it went.
Payment Nuances
One-day travel expenses per diem abroad on a day off are calculated differently. Often earning a trip is much less than paying on a typical day of work. This is due to the fact that on a business trip the day closes according to the average income, which is rather low for new employees.
On weekends and holidays on a business trip, only per diem is paid, provided that the employee is resting.He is also compensated for living expenses these days. Average earnings are also closed for days spent on the road.
In the performance of official duties on holidays and weekends, payment is already charged in double size with the maintenance of per diem. The time of calculating the day starts from 0 hours. Even if the employee left the house at 23:59, he is supposed to charge the per diem. Similarly, if he returns home at 0:01 and this is documented (by check, ticket), then he will be given another working day.
There is such a thing as a forced stopover when a train, plane or train is late. This period is also closed by average income, and living expenses are fully compensated. The period of stay in Russia is paid at the rate of 700 rubles. per day. If this day intersects with a period abroad, then compare the number of hours spent on its territory and abroad. The size of the per diem corresponds to a larger number.
Day Trip Compensation
Per diems for business trips abroad for one day are not paid according to the legislation of the Russian Federation. But there is the concept of working day length. If you get an excess of 8 hours, and the employee is still on the road, then these hours must be compensated according to the Labor Code.
The company can prescribe compensation for one-day business trips in internal documents, this is not prohibited by law. Often used: pay for a busy schedule, bonuses for the implementation of the plan. Also, according to article 168 of the Labor Code of the Russian Federation, companies can significantly overestimate the amount of compensation. It is important not to forget to calculate the tax in excess of the statutory amount.
Trip report
To obtain full compensation, it is recommended that the employee be kept and the accountant accepted all checks in accordance with the provisions. If for some reason the ticket is lost, then it will be possible to restore it later. However, you will have to withhold the amount from his business trips.
The day of departure is confirmed by ticket or check for transport. When using your car or service, you can confirm with a trip certificate, although it has been canceled. A waybill, fuel checks and other documents used on the way are also used. You can have an employee write a service letter for the report.
Design sequence
A business trip begins to issue with the issuance of employee job assignment. He must write a travel request. After that, an order is issued, with which he should be familiarized with a signature.
Only after that travel abroad are issued. The per diem and size of the leaders are selected individually in each case, depending on where the trip is made. Remember to make marks in the time sheet. From the first date of the trip, payment is calculated on average.
For a one-day trip, an employee can be given amounts for food that are not taxed. But the amount of compensation should not exceed 700 rubles. in Russia. Otherwise, you have to calculate the tax. The per diem rates abroad are respectively higher than 2.5 thousand rubles. Moreover, account for the money spent will have other items - the costs associated with the performance of official duties.
All expenses on a one-day trip should be carried out with the knowledge of the employer. If an employee spends money without agreement with his superiors, you will have to pay out of your income. But these expenses are not related to employee income and should not be taxed.
Friendly trip to friendly countries
Other rules apply when traveling abroad to the CIS countries. Confirming your stay abroad is not easy. After all, marks in the passport are not put when crossing the border. These countries include: Belarus, Kazakhstan.
How to calculate the per diem? The employee may not reach the destination.By regulation No. 749, an employee confirms his presence abroad on travel tickets. Clause 19 of this provision also defines the terms of reporting for the past business trip.
According to paragraph 19, it is necessary to report within three business days. Otherwise, accounting documents may not be accepted. An advance report is drawn up and all checks are attached. If, according to the provisions, the funds are in excess, then the line "balance" is filled. In case of excessive spending, the item “cost overrun” is indicated.
Food expenses
Per diems are compensation for meals during a business trip. Regardless of what is acquired by the employee for this money, it is not necessary to report on it. Documentary evidence of these funds is not required, even if the money after the trip remained.
The subsistence allowance is issued on a business trip according to the position of the organization. The only criterion for calculating funds after a trip is the number of days spent on duty. If the compensation issued based on the trip duration is longer, the employee returns the surplus.
Moreover, some posts have the opportunity to additionally compensate for food under the "hospitality expenses" item. Checks from restaurants or other food outlets are attached to the report. However, not all employees can carry out these expenses officially.
When is it recommended to overestimate food compensation?
There are regions in which per diem should be much higher than usual. These include regions of the Far North, countries with turbulent conditions or with adverse weather conditions.
These include:
- Some regions of Siberia.
- Hazardous enterprises: oil fields, quarries for mining, mines, offshore facilities.
- Unfriendly countries: Syria, the Somali state, Iraq, Palestine, Afghanistan and others. Recently, some territories of Ukraine are referred to such.
Per diem can be inflated as much as you like. But, when they are very large, they are charged insurance premiums. This already limits the employer's desire to "throw" money in unlimited quantities.
Employer Responsibilities
After issuing an internal order for an employee and issuing a daily subsistence allowance, the company does not have a legal right to recalculate the amount of compensation for food. Upon arrival, the employee reports on the numbers set by the management in the document. However, in practice, employers give out a smaller amount of money, and when the employee returns, they are converted at a higher exchange rate.
Commission fees are payable by the company. It also compensates for a visa, the necessary checks to enter the country, the removal of biometric data. Also, for reasons beyond the control of the employee, the costs of staying abroad during detention by local authorities are compensated.
Also, in the absence of insurance, the employee has the right to receive medical expenses from the employer related to unforeseen treatment or injury. The company compensates for the payment of document recovery in the absence of employee fault.