Business trips are business trips to which different employees of the organization go. During such trips, important issues for the company are solved, for example, the work of the branch is checked, a contract is signed with new contractors or certain goods are purchased from the supplier. A company employee traveling on this trip can rely on numerous expenses. For meals and accommodation, a daily subsistence allowance is assigned on a business trip, the size of which can vary significantly in different organizations. The norm is fixed in the internal local documentation by issuing an order by the head of the company.
Purpose of payment
The amount of per diem during business trips is determined individually in each case, since it takes into account how much money was spent by the employee during the trip. The subsistence allowance is presented by the employee’s budget while in another city or country. All expenses are compensated based on legal requirements. For all the time when the employee is on a business trip, salary and the place occupied in the company are retained.
In almost all companies, per diem for one-day business trips is not paid, during which the employee does not stay in another region overnight. Per diem is used for the following purposes:
- selection and payment of the employee's place of residence;
- employee nutrition in catering establishments, as well as compensation for the cost of purchasing various products in stores;
- travel to another region or country, as well as expenses for moving around the city on different types of public transport;
- conducting various events on the basis of a management assignment;
- other important costs, but they must be necessary and appropriate, otherwise the company management may refuse to transfer funds.
The per diem for a business trip in Russia is determined individually for each employee. But at the same time, maximum payments can be recorded at the local level.
When are they listed?
Each company individually determines when the per diem should be transferred to the organization’s employee. Two options can be used for this:
- transfer of funds in advance, and in this case usually a fixed amount is paid, which the employee can manage on a trip, but if necessary, after a business trip, he can request additional funds;
- payment of per diems after the trip, during which the employee must spend his own funds, and then draw up a report containing information about all expenses, on the basis of which the expenses are compensated.
The second option is most often used, therefore, almost every employee of the company has to make a special report after the trip.
What documents are prepared by the employee?
After the trip, an employee of the company can count on compensation for the costs incurred. What per diem on a business trip is compensated depends on the expenses of the citizen. To receive money, the employee prepares the following documents:
- direct report, which contains information about how much money was spent by a citizen during the trip;
- a lease if a citizen used a private apartment for living on a trip;
- hotel receipt;
- documents confirming travel expenses, which include checks, receipts for bed linen on a train, boarding passes for an airplane or other similar papers;
- evidence of the use of taxi services provided by various receipts, checks or tickets, and if a citizen uses personal transport, then he passes the checks received at gas stations to the employer;
- documents confirming other types of expenses.
Based on such a report and other documents, the company's accountant calculates the per diem, therefore, the expenses incurred by the employee are compensated.
How is the payout set?
Each company independently determines the size of these payments, which takes into account the purpose of the trip, the financial capabilities of the organization, as well as other individual factors. In this case, the norms enshrined in the internal documentation of the company are taken into account.
To approve the per diem on a business trip, a special position is formed in the company. It is signed by the head of the company. Additionally, an order for per diems on a business trip is issued. In this case, the norms are taken into account, on the basis of which funds are transferred from these payments to different funds.
When is paid with personal income tax payments and contributions to various funds?
When calculating the per diem, employers must consider how much they do not need to pay personal income tax and other contributions to government organizations. Therefore, if the management of the company does not want the payments to be taxed, the following restrictions are taken into account:
- if you plan a trip within Russia, then the maximum payments should be 700 rubles. in a day;
- if an employee is sent to another state, then a maximum of 2.5 thousand rubles is paid to him. per day.
If the employee spends more funds, then personal income tax is paid from the difference, and the necessary amount of funds is transferred to state funds. Although the law does not contain requirements for a minimum payment, each organization must take into account the actual amount of funds a worker will need to complete a task in another city or state. Therefore, an excessive reduction in per diem on a business trip to Russia can lead to discontent on the part of company employees.
The duration of the trip is also taken into account, since if one day is enough to complete the task, the employer can compensate only the travel costs indicated in the report. Some organizations simply transfer to the employee 50% of the established norm.
General rules for transferring funds
When calculating the amount of per diem on a business trip in Russia, employers must take into account some important rules. These include:
- Per diem is paid only on condition that the trip is due to production needs, and does not act as an initiative of the direct employee;
- on a business trip, the head issues an order that lists all the conditions and requirements for a business trip;
- the employee may request an advance, issued on the basis of a cash disbursement warrant;
- the appointed employee who has received funds from the employer must perform certain tasks, for which a job assignment is formed;
- within three days after the trip, the employee submits a special advance report, to which other documents confirming the expenses incurred are attached;
- the report is checked by the accountant or economist of the company, after which the document is approved by the head;
- The amount of payment is calculated taking into account the date of departure and arrival.
If, on the basis of documents submitted by an employee, it is established that he spent less than what was issued in advance in the form of a daily subsistence allowance on a business trip, he must return the difference to the cashier of the company.
Are per diems paid for a day trip?
Often, to solve various problems, it is necessary to spend no more than one day, so the question arises whether per diem is paid under such conditions. A trip in 1 day on the basis of the TC requires the transfer of per diem. Such a trip is made out in a standard way, therefore, the time sheet indicates that the employee was not present at the main place of work. The next day, an employee of the company generates a trip report, on the basis of which he receives compensation from the head of the company.
Many companies do not pay per diem for one-day business trips, unless otherwise provided by internal local documentation.
What to do when the work trip ends early?
Often, employees receive cash in advance, but at the same time they return home ahead of schedule, as they quickly fulfill the tasks set by the head. In this case, they are required to correctly prepare an expense report.
The accountant of the company on the basis of the received documentation carries out recalculation. The difference remaining with the employee is returned to the cashier of the company.
How is weekend work paid?
The subsistence allowance for a business trip is paid for each calendar day of a trip, but only if the employee copes with his duties not only on weekdays, but also on weekends.
If a citizen is sent to another city to monitor the work of the new branch for several weeks, then he is not assigned daily allowance for the weekend.
The nuances of a foreign trip
Workers can go on a business trip not only in Russia, but even in another country. The features of such a trip include:
- the per diem rate for a business trip to another country is usually set at 2.5 thousand rubles;
- funds are paid in rubles only for those days when a citizen is on the territory of the Russian Federation;
- when crossing the border, per diem is paid in the currency of the country where the company employee is sent;
- if the employee is on the same day in the Russian Federation and in another state, then the payment is divided into two parts, one of which is presented in rubles, and the second is transferred in currency.
Each company has the right in its internal documentation to establish a different procedure on the basis of which the per diem for a business trip is paid.
What should I do if an employee buys currency in another country?
On business trips, per diem allow employees to pay for accommodation and meals, as well as to compensate for other mandatory expenses. If a citizen is sent to another country, then the employer can issue funds to him, both in rubles and in foreign currency.
If money is given in rubles, then the employee, upon arrival in a foreign country, must independently acquire the necessary amount of currency. At the same time, he must transmit to the employer a supporting document submitted by bank statement. It indicates how much currency was purchased when the process was completed, and at what rate the purchase was made.
The subsistence allowance for trips abroad is taken into account at the rate set by the bank on the day the company travel report is submitted to the company management.
What should I do if an employee returns and leaves on the same day?
Often there are situations in which an employee who has returned from a business trip leaves on the same day for another working trip. This situation does not in any way violate the requirements of the law. In normative acts there are no instructions regarding the rules of execution. Therefore, the employer can use two methods:
- Two sets of documents are prepared for each trip. Therefore, the employer issues two orders, and also forms two certificates and tasks. The per diem is paid twice, and the day when two trips intersect is paid in double size.
- Combines two trips.This process is used if it is known in advance that one employee will be sent in two trips at once. Therefore, documents are compiled immediately, on the basis of which the first trip is extended. By law, there are no restrictions on the duration of the trip, so the organization can extend it an unlimited number of times.
The choice depends only on the decision of the direct management of the company.
Accounting
Many companies do not pay per diem for a business trip one day, but according to the law, each company must correctly arrange business trips. For this, not only an order is issued by the head and a job assignment is drawn up, but the necessary information is also entered into accounting documents.
The following postings are used for daily subsistence allowance:
- D71 K50.2 - the issuance of funds from the foreign exchange office of the company;
- D71 K50.1 - the issuance of cash in rubles, if you plan a trip through the territory of Russia;
- D20, 23, 25, 26, 44 K71 - acceptance of the employee's report for accounting;
- D91 K71 - write-off to expenses of the exchange rate difference when buying a currency;
- D50 K71 - the return of the remainder by the employee if he has not spent all the advance payment received;
- D71 K50 - issuance of an overrun if the employee did not have enough previously received funds;
- D70 K68 - accrual of personal income tax if the employee has spent more than the amount of the norm established by law.
If the employee spent on a business trip more than 700 rubles. or 2.5 thousand rubles., the personal income tax is paid from the difference. Tax payment is recorded in the reports 2-PIT and 6-PIT.
Conclusion
Business trips are necessarily accompanied by the transfer of per diem to the employee. They are used to pay for room and board. Their size depends on whether the tasks are performed by an employee within the country or whether he is sent to another state.
Funds can be transferred in advance or after the trip. If the amount does not exceed the norms established by law, then you do not have to withhold personal income tax payments.