Business trip to Finland per diem. Foreign business trip: features of recording expenses

A business trip is a trip by an employee by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). In this case, the employer is obliged to reimburse employees for expenses associated with business trips. Reimbursable expenses also include daily allowance, that is, additional expenses associated with living outside the place of permanent residence (Article 168 of the Labor Code of the Russian Federation). We talked about the amount of daily allowances for business trips abroad, as well as their taxation in ours. In this article we will talk about daily allowances for business trips in the Russian Federation.

Daily allowance rates for business trips in 2017 (amount) in Russia

The amount of daily allowance for business trips within the Russian Federation, as well as the procedure for their reimbursement, are established by a collective agreement or a local regulatory act of the organization (Article 168 of the Labor Code of the Russian Federation). This means that a single standard for daily travel expenses in 2017, which would be mandatory for all organizations, has not been established.

In this case, in any case, such a value must be economically justified.

Taxation of daily allowances

In income tax expenses, daily allowances paid are taken into account in the actual amount (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation). This is explained by the fact that the standard for such costs is not provided for in the Tax Code of the Russian Federation. Similarly, in the amounts established by the organization, daily allowances are recognized when application of the simplified tax system(Clause 13, Clause 1, Article 346.16 of the Tax Code of the Russian Federation).

But according to personal income tax there is a standard regarding daily allowances. In 2017, daily allowances in Russia are subject to a limit of 700 rubles per business trip day (Clause 3, Article 217 of the Tax Code of the Russian Federation). Accordingly, daily allowances paid in excess of this amount for each day of a business trip are subject to personal income tax.

The amount of travel expenses in 2017 (per diem), subject to insurance contributions under the Tax Code of the Russian Federation, is similar to that used when calculating personal income tax. This means that contributions for compulsory pension, medical and social insurance in case of temporary disability in the Russian Federation are assessed to the extent that they exceed 700 rubles per 1 day of business trip (clause 2 of Article 422 of the Tax Code of the Russian Federation).

But as for insurance premiums “for injuries”, the entire amount of daily allowance paid to the employee is not subject to these contributions (clause 2, paragraph 1, article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ, Letter of the Social Insurance Fund of November 17, 2011 No. 14 -03-11/08-13985).

Reimbursement of travel expenses (per diems) in 2017: accounting

In accounting, payment of daily travel expenses in 2017 is reflected by the usual entry in the debit of account 71 “Settlements with accountable persons” and the credit of cash accounting accounts. At the same time, payment of daily allowances for business trips in 2017 can be made either in cash from the organization’s cash desk or by transfer to the employee’s account (usually to his salary card) (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit account 71 – Credit account 50 “Cash”, 51 “Settlement accounts”

When the expense report is approved, the following accounting entries will be made:

Debit of accounts 20 “Main production”, 26 “General business expenses”, 44 “Sales expenses”, etc. – Credit of account 71

For days spent on a business trip, the employee is entitled to average earnings and daily allowance for each calendar day of travel. The company has the right to decide for itself how much daily allowance to pay per day. Let's look at how to properly pay for business trips in Russia and abroad.

Per diem is an employee’s additional expenses associated with his living outside his place of residence. The employer is obliged to reimburse daily allowances (paragraph 3, part 1, article 168 of the Labor Code of the Russian Federation).

Procedure for paying daily allowances to employees

Daily allowances are reimbursed to the employee:

for each day while he is on a business trip;
for weekends and non-working days holidays, as well as days on the road, including during a forced stopover (clause 11 of the Business Travel Regulations). For example, an employee went on a business trip on Sunday and returned the following week on Saturday. Daily allowances for Saturday and Sunday are paid.

Daily allowances for one-day business trips within Russia are not paid, but the employer has the right to provide for compensation in the local regulations of the organization in exchange for daily allowances for such trips. Read more about daily allowances for one-day business trips later in this article.

for 9 days - 40 euros per day;
for 1 day of return to Russia - 700 rubles.

Exchange rate (conditionally) euro:

on the date of issue of the advance (May 30) - 70 rubles. for 1 euro;
on the date of approval of the advance report (June 14) - 68 rubles. for 1 euro.

Solution. The daily allowance will be included in income tax expenses in the amount of:

40 euro x 70 rub. x 9 days = 25,200 rub.

Daily allowance in Russia = 700 rubles.

Total: 25,200 rub. + 700 rub. = 25,900 rub.

Amount of daily allowance for business trips in Russia and abroad

The company has the right to decide for itself how much to pay employees per business trip day (Article 168 of the Labor Code of the Russian Federation). The amount of daily allowance for business trips must be fixed in the internal documents of the organization, for example in the regulations on business trips.

Accountants know about 700 and 2,500 rubles. — if the daily allowance does not exceed these amounts, then you will not have to pay personal income tax on these amounts. Therefore, some companies introduce these daily allowance amounts for convenience. But this does not mean at all that the organization can set the daily allowance for employees at 700 and 2,500 rubles. and not a ruble more or less. You can, for example, set a daily allowance of at least 4,000 rubles. for each day of a business trip in Russia, but then from 3,300 rubles. you will have to withhold personal income tax (4,000 rubles - 700 rubles = 3,300 rubles).

By general rule daily allowances paid to an employee are not subject to personal income tax if their amount does not exceed:

700 rub. — for each day of a business trip in Russia;

2,500 rub. - for each day when traveling abroad.

Conclusion: per diem limit for commercial organizations No. There are only amounts that are not subject to personal income tax (700 and 2,500 rubles). So how much per diem should you pay? Decide for yourself (fix the decision in the internal documents of the organization).

How to calculate business trip days for which you need to pay daily allowance

Yulia Busygina comments, presenter of the advanced training program "" at Kontur.School:

“If an employee goes on a business trip in a personal and company car, then you can count the days by memo. The employee must provide such a note upon returning from a business trip, along with documents confirming the use of transport to travel to and from the business trip (waybill (for example, in form No. 3), invoices, receipts, cash receipts, other documents confirming the transport route). In other cases, the number of days for which daily allowance must be paid is determined by travel documents.”

Daily allowance in foreign currency

For business trips outside the Russian Federation, you pay daily allowance in the amount established in the company’s internal documents.

Systematize or update your knowledge, gain practical skills and find answers to your questions at the Accountant School. The courses are developed taking into account the professional standard “Accountant”.

Daily allowance for a one-day business trip

By law, there is no minimum travel period established. A trip on behalf of the employer can be a one-day trip. We arrange such a trip as a multi-day business trip (we issue an order and put the appropriate mark on the time sheet: “K” or “06”).

Afterwards the employee reports for the trip. The employer reimburses him for expenses, such as travel, as well as other agreed amounts. Is there a daily allowance? According to the law, daily allowances for “mini-trips” in Russia are not paid. Leaving an employee completely without money, even on a one-day business trip, is not best idea, even if it is by law. How can you get out of the situation?

Payments for one-day business trips instead of daily allowances

The employer, at its own decision, can pay the employee a certain amount instead of daily allowance.

Daily allowance for one-day business trips:

abroad - in the amount of 50% of the daily allowance for business trips abroad, established in the company’s local documents;

in Russia - in general, they are not paid, but you can set the payment to the employee yourself.

Personal income tax on daily allowances for one-day business trips

Previously, the situation with the taxation of daily allowances and reimbursement of other expenses for one-day business trips was controversial. Today we can say with confidence that the situation has stabilized and general trend is as follows: payments for one-day business trips are not subject to personal income tax. However, the positions of different departments differ:

Opinion of the Ministry of Finance of the Russian Federation: documented expenses associated with a one-day business trip (for example, food expenses) may not be subject to personal income tax in full. If there is nothing to support such expenses, then they are exempt from tax up to 700 rubles. for domestic Russian business trips and 2,500 rubles. during a one-day business trip abroad (Letter of the Ministry of Finance of Russia dated March 1, 2013 No. 03-04-07/6189).
Opinion of the Supreme Arbitration Court of the Russian Federation: paid to the employee cash(called daily allowances) are not such due to the definition contained in labor legislation, however, based on their focus and economic content, they can be recognized as reimbursement of other expenses associated with a business trip, made with the permission or knowledge of the employer, and therefore are not income (economic benefit) of an employee subject to personal income tax (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 11, 2012 No. 4357/12).

Daily allowance for business trips to CIS countries

Business trips to CIS countries (for example, Kazakhstan, Belarus, etc.) are a special case. During such business trips, they do not put marks in the passport about crossing the border. Daily allowances for such trips are calculated in a special order: the date of crossing the border is determined by travel documents (clause 19 of Regulation No. 749 “On the specifics of sending workers on business trips”).

Report on daily allowance for a business trip

Upon returning from a business trip, the employee is obliged to provide the employer within three working days:

an advance report on the amounts spent in connection with the business trip;
final payment for the cash advance issued to him before leaving for a business trip for travel expenses (clause 26 of the Business Travel Regulations No. 749).

As part of the advance document with The employee is not required to report either daily allowances for business trips within Russia, or daily allowances for business trips outside the Russian Federation, or for one-day or any other business trips. There are no supporting documents for daily allowance. The employer pays daily allowance - x rubles, the employee spends it at his own request.

Sending employees on a business trip provides not only compensation for expenses, but payment of daily allowances. The procedure for registering a business trip and its organization is enshrined in Regulation No. 749 “On the specifics of sending employees on business trips” dated October 13, 2008.

According to the norms of this Regulation, the manager, based on the complexity of the task and production necessity, determines the duration of the trip to achieve the set goals outside the main place of work. According to clause 11 of the said regulatory act, travel expenses subject to compensation include expenses for:

Travel to and from the place where assigned tasks are performed;
Accommodation in a hotel or other temporary housing (its type, class and approximate cost are discussed before the start of the business trip);
Add. expenses while on a business trip - is a fixed amount that is assigned and paid by the employer per day;
Other expense items related to the implementation of travel tasks, agreed upon with the management of the enterprise.

According to clause 23 of the Regulations, when an employee is sent on a business trip abroad, the following are added to the reimbursable expenses:

The cost of obtaining a foreign passport, visa and other papers necessary for an employee to enter the territory of a foreign state;
Mandatory fees, including those collected at the airport and upon entry (transit) of the car;
The cost of registration is obligatory. insurance, if it is provided upon entry into a foreign country;
Other mandatory fees and expenses associated with entry and stay on a business trip abroad.

The employer, in accordance with Article 168 of the Labor Code of the Russian Federation, determines the amount of daily allowance independently. Moreover, their size must be recorded in the local regulations of the enterprise. This provision does not apply to civil servants. The payment of daily allowances for them is established by Government Decree No. 812 of December 26, 2005. It indicates the daily allowance standards for business trips abroad in 2017, the table of which includes 193 foreign countries. For example:

daily allowance to Kazakhstan in 2017 is 55 US dollars;
per diem Germany 2017 – 65 US dollars per day;
daily allowance in the USA 2017 – 72 US dollars.

Private organizations, if desired, can use the table of daily allowance payment standards for business trips abroad, enshrined in Regulation No. 812. They also have the right to establish a single value for “foreign” daily allowances or determine their size for each country separately.

If, when crossing the border of the country where the employee is going on a business trip, the corresponding mark is placed, then the date of entry is determined by it. If such stamps are not placed, for example, in the CIS countries, then the date of departure from the country will be established according to the travel documents provided by the employee after completion of the official trip.

In some cases, when traveling abroad, a worker’s personal transport or work car may be used. In this case, the actual duration of stay at the place of business trip should be indicated in the memo. Also in this case, it is rational to issue a waybill for the employee. Upon return to the enterprise, it must be provided along with other supporting documents (receipts, checks, etc.).

In what currency should daily allowances be issued for business trips abroad?

Daily allowances, according to clause 10 of Regulation No. 749, must be paid to the employee before the start of his business trip. In addition, he must be paid a cash advance to cover travel expenses, rental housing and other expenses related to the implementation of his official tasks. The issuance of required funds can be made in rubles or in foreign currency.

The procedure for issuing funds to pay off expenses on a business trip abroad and repay the unused part of the advance is established by Federal Law No. 173-FZ “On Currency Regulation and Currency Control” dated December 10, 2003. This regulatory act contains a ban on conducting currency transactions between residents.

However, there are exceptions, the list of which is enshrined in Article 9 of this Federal Law. These include compensation for expenses associated with foreign business trips and the return of part of the funds that were not used.

Regulation No. 812 establishes daily allowance standards for foreign business trips in 2017 in US dollars. Advance payments and daily allowances in foreign currency can only be issued if the company has a foreign currency account. In the absence of such, the necessary funds are transferred in ruble equivalent.

After receiving the money, the employee independently purchases the necessary currency at an exchange office or bank branch. At the same time, he is obliged to obtain from the cashier a receipt or other document confirming the conduct of the relevant currency transactions. Subsequent calculations and compensation of expenses will be made based on the payment documents that the worker will receive upon purchase.

In this situation, currency conversion should be regarded exclusively as a transaction between individuals. This is due to the fact that when it is carried out, a specific citizen (travelling employee) purchases cash foreign currency on his own behalf, and not on behalf of the enterprise.

While performing the tasks assigned to the employee during a business trip abroad, he will spend these funds on renting housing, paying telephone expenses and other expenses made in the interests of the company. All of them must have mandatory documentary evidence.

The procedure for calculating daily allowances for business trips abroad

The calculation of daily allowances for business trips abroad in 2017 is carried out in the manner prescribed in paragraphs 16 - 18, 20 of Regulation No. 749. According to these standards, compensation for travel costs is made:

On the territory of our country - while traveling abroad, payments are made in foreign currency, and when returning back (after crossing the border) - in rubles.
Abroad - in the manner prescribed by Regulation No. 812 or otherwise established by local regulations enterprises,

The date of crossing the state border is determined based on the marks of the border service, which are affixed to the employee’s international passport. If in the state where the posted employee is sent, such marks are not made, then the date of crossing the border will be determined based on travel documents.

In the case where the official assignment involves the location of the posted worker in several foreign countries, then the day on which the border between them was crossed is paid according to the norms of the country to which he is now heading.

It may also happen that an employee went on a business trip abroad, but returned on the same day after completing the assigned tasks. IN in this case payment of daily allowance will be made in foreign currency, but in the amount of 50% of the norm.

Daily allowances for business trips in 2017 on weekends are paid according to the same rules as work at the main workplace, that is, at double the rate. In this case, it does not matter whether the employee was at his business trip or on the road, since in this case he is wasting his personal time. In the second case, not only the daily allowance is subject to double payment, but also the fare.

If a situation arises when an employee is delayed on the way, payment of daily allowance for this time is made at the decision of the employer. The worker, for his part, must provide evidence confirming that the delay was caused by production necessity and was necessary to solve the tasks assigned to him.

Local acts of the organization may establish the procedure for calculating daily allowances for business trips abroad, an example of its implementation, the amount of daily payments and the rules for calculating the necessary amounts for business travelers. The ability of an enterprise to independently determine these points gives the right to establish its own rules, but they should not contradict the norms of current legislation.

Payment of personal income tax for daily allowances for business trips abroad

According to paragraph 12, paragraph 1, Article 264 of the Tax Code of the Russian Federation, all expenses related to the payment of expenses of traveling employees are taken into account when calculating the tax base. Unlike income tax, which is payable, daily allowances are exempt from personal income tax. However, only within the limits established by law. According to clause 3 of Article 217 of the Tax Code of the Russian Federation, business trips are exempt from personal income tax:

On the territory of the Russian Federation - within 700 rubles. per day;
Abroad – up to 2500 rubles. per day.

Since private enterprises have the right to independently determine the amount of daily allowance, their amount may be higher than the established limits. In this case, amounts received in excess of the standards are regarded as the employee’s income, so tax must be paid on them.

When determining the date of receipt of this profit, you should focus on the month in which the advance report was approved by the head of the enterprise. This rule enshrined in clause 6, clause 1, article 223 of the Tax Code of the Russian Federation. Personal income tax, in accordance with the procedure established in clause 6 of Article 226 of the Tax Code of the Russian Federation, is withheld from the next payment of the employee’s salary, and must be transferred no later than the next day after he receives the due amounts.

Calculation of the tax base for personal income tax from funds received in excess of established limits is calculated by multiplying the amount of excess of the norm by the number of days on a business trip.

Since the limits are set in rubles, they may arise when calculating daily allowances in foreign currency. In this situation, the procedure for making payments depends on the currency in which the employee receives the advance. If, during a business trip abroad, he is paid in foreign banknotes, but daily allowances are provided in rubles (for example, if the company does not have a foreign currency account), then recalculation should not be made.

If an employee receives an advance in foreign currency, the management of the enterprise will need to recalculate the amount given to him in rubles to determine the tax base. In this case, you should take the CBRF rate established in the month when the advance report was approved. A limit of 2,500 rubles is deducted from the amount received. All remaining funds are multiplied by the number of travel days. The final amount is the tax base from which personal income tax is paid.

Income tax on daily allowances for business trips abroad

As noted earlier, in paragraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the entire amount of daily allowance is included in the enterprise’s expenses associated with business trips and affects the calculation of the income tax base. Moreover, if the funds were issued in rubles, then they are included in the “profitable” expenses of the company.

If daily allowances were paid in foreign currency, then, according to clause 10 of Article 272 of the Tax Code of the Russian Federation, they must be recalculated at the Central Bank of Russia exchange rate, which was established on the day of their delivery to the seconded employee. The total amount is also multiplied by the number of days of business travel and written off as company expenses.

Calculation of insurance premiums from daily allowances for business trips abroad

According to Article 168 of the Labor Code of the Russian Federation and Clause 11 of Regulation No. 749, daily allowances are paid to an employee sent on a business trip lasting two or more days. At the same time, in accordance with Part 2 of Article 9 of Law No. 212-FZ of July 24, 2009. daily allowances refer to payments from which are not paid insurance premiums to extra-budgetary funds.

In this case there is also a certain limitation. Their amount should not exceed the norm established for seconded employees in the local regulations of this enterprise. If there is a need to accrue more daily allowances, then the employer just needs to register the required amount in the order for a business trip.

Every employee knows what a business trip is, even if he has never gone on a business trip. But whether a business trip for 1 day is possible and whether daily allowances are paid in 2019 is not known to everyone. In order to understand this issue, you need to find out in what cases and how daily allowances are paid.

Types of expenses for business trips

Installed Labor Code In the Russian Federation in 2019, types of expenses for work trips include:

daily allowance– represent the employee’s expenses for personal needs;
travel cards– costs of issuing travel cards and riding public transport;
Read about how to pay for a taxi on a business trip in this article.
housing– this includes booking real estate for temporary accommodation on a business trip;
other– this category includes spending on the Internet, mobile communications, commission for currency exchange.

These types of expenses are specified in the local and collective agreement of the company in which the employee works.

Typically, travel expenses do not include expenses for services in entertainment establishments (including bars, restaurants), for the services of health organizations operating at hotels where the employee stays, as well as for various services of third-party companies while the employee is on a business trip.

Determining your daily travel expenses

The concept of a business trip is defined in Article 166 of the Labor Code. A trip by an employee for any period of time to complete a work assignment by order of management outside the main place of work is considered a business trip. In order to arrange and pay for a business trip, the order must be given in writing in the form of an order to send on a business trip.

During such a trip, in accordance with Article 168 of the Labor Code, the employee is compensated for travel, accommodation and additional expenses. All these expenses are called daily allowances, and there is no clear list of them in the legislation. Clause 12 of Article 264 of the Tax Code lists only expenses that can be taken into account for profit tax purposes, namely:

cost of travel to and from the place;
payment for accommodation and additional services in a hotel;
daily allowance;
cost of obtaining a visa, invitation, etc.;
transport fees at airports, seaports, etc.

The amount of daily allowance for business trips in 2019 and the procedure for their payment are established by the organization in its internal document. This could be a travel provision or a section in the organization's salary regulations. The exception is employees of the public sector and government organizations. For them, daily allowance payment rates are determined at the state level.

The Tax Code provides for daily allowance limits that should not be subject to personal income tax:

when traveling around Russia - no more than 700 rubles per day;
for foreign business trips – maximum 2500 rubles per day.

If the amount of compensation established by the organization is greater than this limit, personal income tax is withheld from the difference between the daily allowance and the non-taxable limit.

Payment for days on a business trip in 2019 is the same as in previous years. Per diem is paid for each day the employee is on a business trip, including paid holidays and weekends. In this case, the employee is not required to confirm with any documents how he spent these amounts. By the way, you can read about how daily allowances are calculated on a business trip in this article

Features of a business trip

You can second an employee for any period of time, including one day. A one-day business trip is a trip from which the employee can return to his place of residence every day. This norm is established by paragraph 11 of the Regulations on business trips, approved by Government Decree No. 749. According to the Regulations, the decision on the daily return of an employee from a business trip is made by the head of the organization. This takes into account the remoteness of the business trip, the specifics of the job assignment, and the convenience of transport links.

Are daily allowances paid for one day of business travel, as stated in paragraph 11 of the Business Travel Regulations. According to the general rule, in 2019, per diem for a one-day business trip across Russia is not paid, since the employee returns home every day and does not live at the place of business trip. At the same time, the employer must, in accordance with Article 168 of the Labor Code, compensate the employee for expenses that he makes during a business trip with the permission of management.

Payment of daily allowances for a business trip for one day is fixed in a collective agreement or other internal document as compensation payments to a posted employee related to the performance of labor functions. The employee, for his part, is required to submit primary documents confirming these expenses. For example, amounts spent on travel, including on a personal car. In addition to reimbursement of expenses incurred on a business trip, the employee is paid his average daily earnings.

The video below will tell you about daily allowances for one-day business trips:

If these payments are processed not as daily allowances, but as compensation expenses, then they will not be subject to personal income tax and insurance contributions. If the expenses are not confirmed by primary documents, then they are subject to insurance contributions in full, and personal income tax - in the amount of no more than 700 rubles.

Important!
Compensation for food expenses during a one-day business trip may be recognized by the inspection authorities as not related to additional expenses associated with the business trip, even if they are documented.

When traveling abroad, payment of daily subsistence allowance for one day of business trip is made in the amount of 50% of the daily subsistence allowance established for foreign business trips in accordance with paragraph 20 of the Business Travel Regulations.

Thus, daily allowances for one-day business trips in 2017 are paid only if an employee is sent on a business trip abroad.

More information can be obtained by asking questions in the comments to the article.

A business trip is considered to be a trip by an employee on official business outside the settlement in which the organization is located. If the trip involves leaving the country, then this is a business trip abroad. How is traveling abroad different? How is an order completed?

Business trip abroad: registration

The package of documents for foreign business trips does not differ from those compiled for trips within the country.

To send an employee on a business trip, the following documents are drawn up:

A memo addressed to the manager with a request to send the employee on a trip, indicating the place and time. This is not a mandatory document; in some organizations, the decision on a business trip can be made by verbal order of the manager. Compiled in free form.
An order to be sent on a business trip is issued in a unified form T-9 or T-9a. The order does not make a note that this is a business trip abroad, this is already understandable, since the order form provides a deadline for indicating exactly where the employee is going.
Advance report - prepared after the employee returns from the trip.

Pay attention! IN present moment a travel certificate and official assignment are not mandatory documents when sent on a business trip.

Business trip abroad: daily allowance 2017

Payment of daily allowances when sent on foreign business trips is provided for in Article 168 of the Labor Code of the Russian Federation. She points out that for public sector employees the amount of payments is determined at the legislative level, and for other categories it is established by the employer.

Daily allowances for business trips abroad for state employees

The amount of daily allowance for public sector employees is determined by Decree of the Government of the Russian Federation No. 812 of December 26, 2005, Appendix 1. In this document, a certain amount is established for each country, expressed in dollar equivalent. For example, the daily allowance in Kazakhstan is 55 US$.

Below are a few more examples of what daily allowances are for foreign business trips in 2017.

Table

	Country name	Daily allowance, $

	Republic of Belarus


	Moldova
	Tajikistan

	Germany
	United Kingdom

The above amounts apply to all employees of budgetary and government organizations.

Business trip abroad: daily allowances 2017 for private enterprises

All enterprises that are not budget-funded are allowed to set their own rates of payment for daily expenses when employees travel outside the country.

This value can be set:

Collective agreement;
Accounting policy;
Another local regulatory document of the company.

The amount of payment may vary depending on the circumstances:

Destinations;
Duration of the trip;
Purposes of the trip;
Positions of the seconded person, etc.

Enterprises can use the amounts established for public sector employees as a basis.

Per diem abroad 2017: calculation nuances

When paying daily allowance to a posted worker, the following nuances must be taken into account:

the date of crossing the border when traveling to your destination is counted as a business trip abroad.
The date of crossing the border upon return is taken into account as a regular business trip.
Daily allowances abroad in 2017 are not taxed only if they do not exceed 2,500 rubles. If their size is larger, then everything above the specified amount is subject to taxation.
despite the fact that the amounts are indicated in dollars, they can also be paid to the employee in ruble equivalent.
The exchange rate is taken in the amount established on the last day of the month in which the employee submitted the advance report.

These nuances are important to consider for correct order taxation of an organization and a business traveler.

For example, a business traveler travels by train from Moscow to Helsinki. Departure at 19.15 on October 10 from Moscow and arrival in Helsinki on October 11 at 15.30. Crossing the border at 03.15. Payment will be made for October 10 - 700 rubles, for October 11 - 2500 rubles.

Advance report on foreign business trip 2017

After returning from a trip, the employee is required to account for the money spent, including daily allowances. This must be done no later than three working days.

An advance report for a 2017 foreign business trip is drawn up in the form JSC - 1, it is mandatory since it relates to primary documents accounting.

Foreign business trip: advance report preparation

The advance report (a sample form can be viewed) is prepared by two employees:

An employee who went on a business trip;
An accountant who checks documents provided by an employee.

All amounts indicated in the advance report, with the exception of daily allowances, must be documented.

If supporting documents are written in foreign language, a translation must be attached to them.

If the employee’s daily allowance was given in foreign currency, this must be reflected in the advance report.

Foreign business trips in 2017 are processed and paid for as follows:

An order is issued to send the employee on a business trip, which specifies the destination, indicating the country;
The employee is given funds to cover expenses related to the business trip. Daily allowances abroad in 2017 are determined at the discretion of the company, and in the case of government employees - by federal legislation.
After the trip abroad has ended, the advance report must be completed within three days.