Author Masha Dianova asked a question in the section Accounting, Audit, Taxes

Amount of daily allowance for a business trip to Belarus and received the best answer

Answer from SAPOV[guru]
The daily allowance amount is set independently at each enterprise and is determined by local regulations or a collective agreement.
The maximum daily allowance is not limited. According to tax legislation: clause 3 art. 217 Tax Code of the Russian Federation Personal income tax size daily allowance for a business trip within the Russian Federation should not exceed 700 rubles/day and for a business trip abroad - 2500 rubles/day. The amount of daily allowance exceeding these standards is subject to tax.
The daily allowance may be higher than the standards specified in the law, then in this case the employer will be obliged to pay tax on the amount exceeding the standard by law.
On average, daily allowances for business trips around the country range from 200 to 700 rubles; when traveling abroad, the daily allowance averages 2,500 and depends on the country to which the employee is sent.
In the case when the route of a business trip first passes through the territory of the Russian Federation, and then crosses the border of the Russian Federation, the payment of daily allowance is determined as follows:
- for each day of stay on a business trip in the territory of the Russian Federation - according to the internal regulations of the Russian Federation;
- for each day of stay on a business trip in the country where the employee is posted in accordance with the relevant regulations for that country. These amounts are then added up.
In the case where the employee cannot provide documents confirming the cost of living, in accordance with clause 3 of Art. 217 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated 02/05/2008 No. 03-04-06-01/30) the amount of payment for renting housing is accepted to be no more than 700 rubles/day.
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Yes, that's right, I would also think so... .
An employee crosses the border on the day he is sent on a business trip; the daily allowance for that day is calculated in an amount not exceeding 2,500 rubles. , For last day business trip daily allowance will be withdrawn in the amount of only 700 rubles.

Answer from 2 answers[guru]

Hello! Here is a selection of topics with answers to your question: Amount of daily allowance for a business trip to Belarus

It is often necessary to send an employee abroad for official purposes. There are specific features for business trips to CIS countries and EAEU countries (Armenia, Belarus, Kyrgyzstan, Kazakhstan, etc.). The employer must understand what documents need to be prepared for a trip to a country with a visa-free regime with Russia, know the answers to other questions, for example, what the daily allowance will be when traveling to Kazakhstan or, if there is a business trip to Belarus.

Daily allowance for foreign business trips

Any employee trip must be documented correctly, this will prevent possible claims tax authorities. The organization develops an internal document (regulations, order) regulating the procedure for processing business trips. It is not mandatory, but it is convenient if all the features are described in detail (for example, the amount of daily allowance for different countries and what expenses are reimbursed).

Daily allowance is compensation to an employee for expenses when living outside his permanent place of residence (Article 168 Labor Code RF). The organization has the right to set any amount of daily allowance. However, there is the following subtlety - from the amounts exceeding the established norms under the Tax Code, the enterprise will accrue:

Personal income tax (in general case 13%);

insurance premiums (PFR 22%, FSS 2.9%, FFOMS 5.1%).

The norms established by law are (clause 3 of article 217, clause 2 of article 422 of the Tax Code of the Russian Federation):

700 rubles for trips within Russia;

2500 rubles for a business trip abroad.

Russian legislation is constantly changing, but will new non-taxable daily allowances be established for business trips to Belarus in 2019, standards for business trips to other foreign countries, not yet known.

The company can set its own daily allowance for travel to each country. For a one-day trip abroad, the daily allowance is 50% of the established amounts (clause 19 of the Regulations “On the peculiarities of sending employees on business trips”, approved by Decree of the Government of the Russian Federation on October 13, 2008 No. 749).

Example

Polet LLC sent its employee A.P. Vasilyev. on a business trip to Kazakhstan. The company has approved the Regulations on Business Travel, which states: “business trip to Kazakhstan - daily allowance (2019) is set at 3,000 rubles for each day of stay abroad.” In Kazakhstan Vasiliev A.P. stayed 2 days.

Upon approval advance report The accountant of Polet LLC made the following calculations:

2 days x 3000 = 6000 rubles - daily allowances are accrued for the days of stay in Kazakhstan,

2 days x 2500 = 5000 rubles – the norm established by the Tax Code of the Russian Federation for personal income tax purposes per diem allowance on business trips abroad,

6000 – 5000 = 1000 rubles – the amount of excess of the actual daily allowance over the norm,

1000 x 13% = 130 rubles – personal income tax is charged for withholding from Vasiliev A.P.,

1000 x 22% = 200 rubles – Pension Fund insurance premiums are accrued,

1000 x 2.9% = 29 rubles – FSS contributions are accrued,

1000 x 5.1% = 51 rubles – FFOMS contributions.

How to calculate daily allowance for foreign business trips to CIS countries

Russia has concluded intergovernmental agreements with the CIS countries on a visa-free regime, under which a border crossing mark is not entered into the international passport. To correctly calculate the daily allowance, the date of border crossing is determined by travel tickets.

When calculating, it is necessary to determine the number of days of the business trip in total, and how many of them were spent on the territory of Russia, and how many were spent abroad. Daily allowances for trips to the CIS are calculated in a special way (clause 19 of Regulation No. 749):

dates are determined by travel documents;

the day of crossing the border of a foreign state upon entry is considered a day of stay abroad;

The day of crossing the border when leaving a foreign country is considered the day of a business trip in Russia.

The company can establish its own calculation methodology, but for the purposes of including daily allowances in income tax expenses, it is worth following the general procedure.

Example

LLC "Paints" Moscow sent its employee M.A. Lotov. to Belarus in Minsk. He left Moscow by train on October 18, 2018 at 10:55 p.m. Crossed the border and entered the territory of Belarus on October 19, 2018. Lotov left Minsk on October 23, 2018 at 08:00, crossed the border and returned to Moscow at 17:00 on the same day. In the Regulations on business trips, Kraski LLC indicated that for business trips to Belarus the daily allowance in 2018 is 2,500.00 rubles, for Russian trips the daily allowance is 700 rubles.

We charge daily allowances:

10/18/2018 is a day in Russia,

10/19/2018 – day of entry (day of border crossing) is considered as a day abroad,

10/21/2018 – 10/22/2018 – days spent abroad,

10.23.2018 – the day of departure (the day of crossing the border) is considered as a day in Russia.

Total days on a business trip: 2 days in Russia (10/18/2018, 10/23/2018), 3 days abroad (10/19/2018, 10/21/2018, 10/22/2018).

2 days x 700 rubles = 1400 rubles per diem throughout Russia,

3 days x 2500 rubles = 7500 rubles daily allowance in Belarus.

In total, Kraski LLC accrued the following daily allowances to Lotov M.A.:

1400 + 7500 = 8900 rubles.

For an accurate calculation, it is necessary to pay attention not only to the dates of departure and arrival, but also to the dates/times of border crossings.

In the absence of tickets, other documents can confirm the dates - a vehicle waybill with refueling receipts along the route, invoices from hotels, and so on (clause 7 of Regulation No. 749).

In what currency should daily allowances be issued?

The organization has the right to decide for itself whether it will issue an advance for daily allowance in convertible currency, the currency of the destination country, or in rubles at the exchange rate on the day of departure. If the money was issued in foreign currency, then after the employee returns from a business trip and prepares an advance report, daily allowances and expenses abroad in foreign currency recalculated at the Central Bank exchange rate on the date of approval of the advance report (clause 7 and appendix to PBU 3/2006).

Example

Iva LLC sent P.V. Karpov on a business trip. to Kazakhstan 01/10/2019. On the day of departure, Karpov P.V. issued an advance - daily allowance for a business trip to Kazakhstan in 2019 total amount 170,000 tenge. Upon returning, Karpov drew up an advance report. The report was approved by the manager on January 23, 2019.

The tenge exchange rate established by the Central Bank as of January 10, 2019 is 17.80 rubles. for 100 tenge; as of January 23, 2019 - 18.00 rub. for 100 tenge.

To account for daily allowance, the accountant converted the advance payment into rubles on January 10, 2019:

exchange rate: 100 tenge = 17.8 rubles, 1 tenge = 0.178 rubles.

170,000 x 0.178 = 30,260 rubles. – an advance was issued for a business trip in rubles.

On the day of approval of the advance report, January 23, 2019, the accountant recalculated the daily allowance according to current rate Central Bank:

advance payment issued in the currency of 170,000 tenge, converted into rubles at the exchange rate of January 23, 2019,

rate: 100 tenge = 18.0 rub., 1 tenge = 0.18 rub.

170,000 x 0.180 rub. = 30,600 rub. – the amount of the advance in rubles as of the date of approval of the report.

This creates a positive exchange rate difference of 340 rubles. (30,600 – 30,260).

An employee's stay on a trip by order of the head of the organization and for carrying out official assignments is paid taking into account the average wages and daily allowance for all calendar days spent on a business trip.

In the current year 2020, the government did not change the payment procedure business trips abroad.

Who can become a foreign business traveler and who cannot?

An employer does not have the right to send employees on a business trip abroad who:

• are on maternity leave;
• have formalized student contractual agreements;
• are on disability with limited traveling activities;
• are minors, but perform certain job duties in the company.

But workers engaged in creative activities, journalists, singers, actors, including athletes who are under 18 years of age, are allowed to travel outside the country for work matters.

Workers of certain categories can be sent on a business trip abroad, with their written consent. It refers to next employees:

• women with children under the age of three years old, or men left with children of the same age without a mother, also women in the role of single mother;
• who have a disabled child;
• if they are looking after or caring for a sick close family member;
• with an established disability group, performing program procedures to restore the body.

Listed categories of employees may refuse from traveling abroad for work. This right must be stated in the written consent to travel, which confirms their awareness of this possibility.

Experts often ask questions about how to arrange a work trip outside the country. official, if he is employed part-time within the organization. Such employees can travel for work purposes, but this must be correctly reflected in the documents relating to the second place of work.

Income Tax Calculation individuals involves rationing daily allowances. Business trips outside our country do not provide for taxation on the employee’s expenses for accommodation, if they do not exceed 2,500 rubles in one day, according to the same article Tax Code. For example, if the daily allowance paid by an organization is 2,700 rubles, then 200 rubles of this amount are taxable.

Pension payments are made in a similar way, medical fees, compensation for sick leave and child care.

Thus, compensation to an employee for being on a foreign business trip is provided for in Article 168 of the Labor Code of the Russian Federation. If the organization is budgetary, then the amount of daily allowance is calculated in accordance with legislative acts. Other organizations set their own size.

Detailed information on business trips abroad is presented in this seminar.

What travel expenses must the employer pay? Why when paying for transport tickets or accommodation? bank card For reporting purposes, does the accounting department require a statement of the movement of funds on the card account? Why does the employer require that you book accommodation and pay for tickets only with the bank card of an employee who is going on a business trip?

the site collected several simple questions about business trips, the lawyers of the corporate practice of the REVERA law office helped us find answers to them.

What is considered a business trip?

A business trip is a trip for a certain period of time by order of the employer to carry out a work assignment outside the location permanent job. A prerequisite is that the trip takes place in another area (that is, a trip within the same city is not a business trip).

How is a business trip in Belarus different from a foreign one?

Basically - a larger amount of travel allowances and more strict reporting about their use. There are other differences: for example, when traveling abroad, travel allowances may be issued in foreign currency.

Unlike business trips in Belarus, it is mandatory to have an assignment with you for a business trip.

What travel expenses must the employer pay?

No later than the day before the business trip, the employer is obliged to give the employee a cash advance. The advance must cover roundtrip travel, housing rent and daily allowances (usually food costs, public transport etc.).

As for the expenses that the employer is obliged to reimburse, there are some nuances here. So, if an employee has the right to free travel or goes on a business trip in a company car, then transportation costs there and back are not reimbursed. And if the receiving or sending party pays for food, then the daily allowance is issued only in the amount of 50% of the norm.

But the costs for mobile communications Most often they are not included in the daily allowance. Here everything is decided by agreement with the employer, but in general, he has the right not to reimburse them. In order for the employer to reimburse other expenses, they must be agreed upon in advance.

Upon returning from a business trip, the employee draws up an advance report and returns the remaining money, if any. If the amount spent exceeds the amount of the advance, but the employee’s expenses are justified and he can confirm them, the employer can reimburse this amount.

To avoid possible disputes, it is better to indicate specific types of expenses that are subject to reimbursement in the order (instruction) of the employer to send the employee on a business trip.

All refund policies travel expenses for Belarus can be found in the corresponding instructions.

Is it only the manager who decides to reimburse the expenses indicated in the report?

By general rule- yes, leader. In each individual situation, everything depends on who can perform the duties of a manager by order in cash: government agencies usually have special provisions, private organizations have local regulations legal acts(For example, job description Deputy Director).

However, if the manager knows that he will be absent, it is better for him to issue a one-time power of attorney to one of his subordinates so that he can approve the report and reimburse expenses.

Do you only need original documents to confirm expenses? What if they are lost?

For example, if an employee was traveling on a train, such confirmation could be a receipt from a restaurant compartment or from a store at the final station. If there are no such documents, then the costs will be reimbursed at the minimum cost of travel. It is calculated using the formula: recommended standard distance for transporting passengers and cargo * tariff per 1 km.

For example, an employee was sent on a business trip from Minsk to Bobruisk. Today, the recommended transport distance between these cities is 150 km. Transportation tariff for regional lines economy class is 0.016 BYN/km. Thus, the employee will be paid 2.4 rubles for one-way travel.

If an employee does not have original documents confirming payment for housing, he will be reimbursed 2.5 rubles for each day of business travel.

Why, when paying for transport tickets or accommodation with a bank card, do they require a statement of the movement of funds on the card account for reporting purposes?

The legislation establishes that in order to reimburse the costs of public transport (except taxis) to the station, pier, airport, original travel documents are required.

To reimburse expenses for renting housing, original documents confirming these expenses are also required - checks, receipts.

The employer, of course, has the right to request a statement of the movement of funds on the account. But even if it does not contain rental information, since the employee paid in cash and has a check, the employer will be required to reimburse this expense.

Why do the accounting department require that you book accommodation and pay for tickets only with the bank card of an employee who is going on a business trip?

In internal documents Companies may have their own rules on this matter. However, they must not contradict the law. If you have documented your expenses, the employer is obliged to reimburse them, regardless of whether they were paid by you salary card or someone else's.

It’s another matter when an employer transfers money for a business trip to a special corporate debit card- then all expenses must be paid from her.

Are daily allowance amounts different for employees of private and state-owned companies?

No. The Ministry of Finance establishes a uniform amount of daily allowance compensation for everyone. For example, when traveling around Belarus, this amount is 7 rubles per day. These rules apply to both public and private companies. At the discretion of the employer, the daily allowance may be set in a larger amount.

How is salary calculated during a business trip?

The salary is calculated as for a regular job, regardless of how many days the business trip lasts and how many hours a day you have to work on it. Plus, of course, the employee is reimbursed for travel expenses.

Are business trip expenses reimbursed if an employee forgot to mark his stay?

They compensate. On the one hand, it is customary to seal any document emanating from a legal entity. On the other hand, the legislation unconditionally requires it only in some cases: issuing a power of attorney on behalf of a legal entity, issuing a copy of any outgoing documents, etc. That is, purely from the point of view of legislation, the absence of a seal on a document does not deprive it of legal force.

Basically, in order for a document to have legal force, it must contain:
name of the organization or structural unit, date, registration code, signature.

Are there any restrictions on the maximum amount of daily allowance?

The employer can set any amount of compensation. The main thing is that it should not be less than similar amounts established for budgetary organizations.

Can employees whose work involves constant travel be granted a business trip?

Business trips of couriers, drivers and other employees whose permanent work takes place on the road or is of a traveling or mobile nature are not considered business trips. A business trip can be arranged for such employees, but during the business trip such employees will not be paid an allowance for traveling or mobile nature.

Is the first day of a business trip considered the date of departure of the vehicle?

The first day of a business trip is the day of departure of the train, plane, or bus from the place of permanent work, and the last day is the day of arrival.

If the plane takes off at 23.55 on January 1, then the start of the business trip is January 1. If you depart at 00.05, the business trip will begin on January 2. Expenses on the last day of a business trip are reimbursed in the same way as on other days.

If your plane/train departs in the middle of the working day or arrives before it starts, then the question of what time to finish work and whether to come at all is decided by agreement with the employer.

Business trips for less than a day are issued in the same way as any other business trip - by order (instruction) of the employer. The business trips of some civil servants may be formalized by decree.

What documents must an employee have with him on a business trip?

If the business trip is within Belarus, then no documents are required by law. For overseas business trips, a service assignment is required.

Are there any restrictions on the minimum and maximum time spent on a business trip?

No. However, for a business trip over 30 days, the employee’s consent is required, while a continuous business trip to the territory of radioactive contamination cannot exceed one year.

Can employees who are not on staff be sent on a business trip?

No. Only employees working for employment contract(contract). Anything else is not considered a business trip; travel costs for an employee who works under a civil contract (including a work contract) are compensated under the terms of this contract.

The amount of daily allowance for business trips abroad is important for calculating income tax, as well as for the purposes of calculating and personal income tax payment.

Let us remind you that the employer sets the daily allowance amount independently, fixing the amounts in the collective agreement or in the local normative act(Article 168 of the Labor Code of the Russian Federation).

Some companies install various sizes daily allowance for business trips abroad, depending on which country the employee is sent to to perform a work 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 allowance amounts.

Daily allowances for business trips abroad in 2018-2019: table

For understanding, here are some daily allowances for business trips abroad established by the Government of the Russian Federation for state employees (Resolution of the Government of the Russian Federation dated December 26, 2005 No. 812):

Daily allowances for business trips abroad: in what currency should they be issued?

The employer himself determines in what currency he sets and pays the daily allowance for business trips abroad. For example, the amount of such daily allowance may be set in foreign currency, but the employee will receive an amount in rubles equivalent to these foreign currency daily allowances.

Foreign business trip: 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.

As a general rule, daily allowances are paid to an employee as follows (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, daily allowances are paid for the day of crossing the border as for the time spent abroad;
• when returning from a trip abroad, per diem for the day of crossing the border is paid as for a business trip within the country.

True, the company has the right to establish its own procedure for calculating daily allowances paid.

Daily allowance for a business trip 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 daily allowances are issued in rubles, then accounting for such expenses will not cause any difficulties - simply the entire amount is written off as part of “profitable” expenses.

If the daily allowance was issued before the trip in foreign currency, then it is necessary to convert this amount into rubles according to official rate The Central Bank on the date of issuance of daily allowances (clause 10 of Article 272 of the Tax Code of the Russian Federation):

The amount received is included in expenses.

Daily allowance for foreign business trips 2018-2019: what about personal income tax?

When traveling abroad, personal income tax is not imposed on the amount of daily allowance not exceeding 2,500 rubles. per day (clause 3 of article 217 of the Tax Code of the Russian Federation). Accordingly, personal income tax must be withheld from the amount above this limit and transferred to the budget.

If the daily allowance was paid in rubles, then the taxable base for personal income tax will be calculated according to the following formula:

By the way, if the daily allowance in an organization is set in foreign currency, but is paid to the employee in rubles, then no recalculations need to be made (Letters of the Ministry of Finance dated 04/22/2016 No. 03-04-06/23252, dated 02/09/2016 No. 03-04-06/ 6531).

If the daily allowance is paid in foreign currency, then in order to pay personal income tax you need to keep in mind one thing: important feature: this amount must be converted into rubles at the official Central Bank exchange rate established on the last day of the month in which the travel advance report was approved (Letter of the Ministry of Finance dated March 21, 2016 No. 03-04-06/15509). Therefore, the personal income tax base in in this case it is considered like this:

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 contributions on the same principle as personal income tax. That is, contributions must be calculated from the amount of daily allowance exceeding 2,500 rubles (