You should definitely know how much they pay for daily travel expenses in 2019 and what the legislation of the Russian Federation says about this.
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In addition, it would not hurt to find out how daily allowances are paid during foreign business trips and in budget organizations.
A huge number of modern workers are often forced to go on various business trips both within the country and abroad. In this case, all expenses associated with such trips are borne by the employer.
But how to determine what is included in travel expenses and what is per diem? And what nuances related to official spending of money do you need to know about?
Basic information
According to the Labor Code of the Russian Federation, an employee on a business trip has the right to count on maintaining his job and salary (). This also applies to those who work.
But since all trips involve a certain expenditure of money, the business trip is carried out at the expense of the enterprise.
After all, according to the law, the employer does not have the right to worsen the financial situation of an employee, and he is obliged to reimburse his employee for all expenses.
It follows from this that expenses for travel, preparation of necessary documents (if the trip is foreign), etc. are subject to reimbursement.
A separate expense item for the employer is the so-called daily allowance. Interestingly, the employee receives all the necessary payments, regardless of how successful his work trip was.
In addition, the employer is absolutely not obliged to provide reimbursement of expenses to all employees in the same amount. Most often, the amount of travel allowances is determined by the employee’s position.
But the daily allowance should be the same for all employees of the institution. Differences are permissible only between trips within Russia and abroad.
You cannot go on a business trip:
- a pregnant woman;
- minor workers, except athletes and representatives of creative professions;
- disabled people;
- candidates participating in elections;
- employees with whom it is concluded;
- certain categories of employees without their written consent.
In some cases, the employer must obtain written consent for a business trip from:
- women raising children under 3 years of age or under 5 years of age without a spouse;
- employees who are dependent on disabled children;
- workers who care and can document this fact.
The employer is obliged to pay the employee sent on a business trip his salary.
The salary must be recalculated, that is, it depends on the fact that for some time the employee will not be able to fulfill his direct job responsibilities.
The amount directly depends on the number of working days throughout the business trip, and, according to the Labor Code, weekends and holidays are not taken into account.
Also, not only the salary itself for the last 12 months is taken into account, but also various remunerations.
Definitions
A business trip is a trip by an employee of an organization, which is carried out at the direction of the employer and solely for work purposes ().
It is important to know that the absence of an employee is not a business trip if he returns back on the day of departure.
It follows from this that the trip must have a certain time frame. What are daily allowances and travel allowances? Many people think that these are the same thing.
Naturally, an employee sent on a business trip must receive a certain amount for accommodation, travel and other expenses.
The employer, in turn, is obliged to provide the employee not only with travel allowances, but also with daily allowances.
That is, funds for additional expenses that are not related to rental housing, travel or other business expenses ().
What is their role?
Travel expenses must be supported by documents (tickets, checks, etc.), while the employee can dispose of per diems at his own discretion and not have to report to the employer for this.
But there are also some nuances. For example, an employer may refuse to reimburse an employee's expenses if they were made without his permission or knowledge.
Travel expenses are paid according to the tickets purchased by the employee. To avoid confusion with how much tickets cost, the employer himself decides what type of transport the employee will go on a business trip.
Often this point is stated in the regulatory documents of the organization. To pay for transport and hotel, the employee is usually given an advance, and the amount is fixed in.
Expenses for renting housing in another city are reimbursed as follows - the name of the organization must be indicated.
Expenses for using the telephone, TV, etc. are also reimbursed. Meals are not reimbursed, as it is considered to be covered by the daily allowance.
If an employee cannot confirm these expenses, he is reimbursed only 12 rubles per day. In budgetary organizations, travel allowances for housing are limited to 550 rubles per day.
When an employee has the opportunity to live for free, this expense item is not taken into account. But what if the business trips are one-day? Is the employee entitled to daily allowance in this case?
The law establishes that a one-day business trip is equal to a regular one, that is, the employee has the right to reimbursement of all expenses. The only exception is that daily allowances are not provided for him.
But here, too, the law, or rather Resolution No. 4357/2 of the Supreme Court of the Russian Federation dated September 11, 2012, allows the payment of so-called daily allowances for one-day trips of employees.
Daily allowances must be paid for:
- every day of travel, including weekends, holidays or employee illness;
- days that the employee spends directly on the road;
- forced stops and delays.
As soon as an employee returns from a business trip, he is obliged to provide the organization’s accounting department with a full report of all his expenses within 3 days.
If he has any money left, he must return it to the cashier. It is important to know that filing a report on travel expenses is necessary, even if all payments were made by bank card.
It doesn’t matter whether it’s a personal card or a corporate one. All documents confirming the trip should be attached, for example, tickets, receipts, a copy of the international passport, etc.
There are also such and such expenses as translation services or tickets to various official events. They should definitely be included in the .
The legislative framework
All issues related to business trips are regulated by the Labor Code of the Russian Federation. In addition, the institution must have a regulatory document such as.
Especially if the organization’s employees are forced to go on business trips very often. Taxation of travel funds is regulated by the Tax Code of the Russian Federation.
Standard daily travel expenses in 2019
Travel expenses per diem in 2019 will remain the same as last year. There is a fixed amount of daily payments, which do not require any documentary evidence.
And therefore they are not affected by taxation, unlike travel payments. For a business trip within the territory of the Russian Federation, this amount should not exceed 700 rubles per day, and for trips abroad - 2,500 rubles per day ().
Anything paid in excess of these standards is subject to a 13% tax by law, which is withheld from wages.
Who sets the value
The amount of daily allowance for employees is usually set by the enterprise itself based on internal regulations.
Often all the nuances associated with business trips are indicated in. This takes into account both business trips within the Russian Federation and abroad.
How much is the amount now?
The law establishes daily allowance amounts that are not subject to any taxes. And in 2019 they remain unchanged.
Video: current issues of travel expenses
At the same time, there are no restrictions on revising the amount of daily payments, so the final amount depends on the capabilities of a particular organization.
If traveling abroad
This time is recorded using marks in the employee’s international passport. And while a person is outside the territory of the Russian Federation, daily allowances must be paid in the appropriate currency.
As soon as he returns, payments begin to arrive in rubles. The amount is determined in accordance with the regulatory documents of the institution.
In budgetary institutions
Employees of budgetary institutions can count on a daily allowance that does not exceed the norm established by the state.
If private organizations can set any amount of payments for their employees, even if they exceed the norm and the balance will be subject to taxes. Budget enterprises, naturally, cannot afford such luxury.
For military personnel
If a serviceman can return to his place of service or residence every day, and his business trip does not require permanent stay in one place, he is not entitled to daily allowance.
In other cases, he has the right to receive a daily allowance in the amount of 300 rubles. A minimum daily allowance of 100 rubles is paid if food for a serviceman is provided at the expense of the federal budget during a business trip.
These issues are regulated.
What will be the amount of travel allowances in 2019?
You should know that starting from 2019, daily payments to employees who go on business trips within the Russian Federation will be cancelled.
Such amendments will be adopted by the Ministry of Finance, which believes that the employer already pays all costs associated with the business trip. Therefore, it makes no sense to pay daily allowances.
Changes will be made primarily to the Russian Government Decree “On the specifics of sending employees on business trips.” But how correct this position of the Ministry of Finance is, practice will show.
Only additional payments for foreign business trips will remain, and their amount will remain the same for now - 2,500 rubles per day. The process of changing the relevant regulations has not yet been completed.
As for business trips, their amount is not limited by federal laws. That is, each organization independently decides how much money can be spent on reimbursement of travel expenses.
But there are certain features that relate to expenses of this type. When traveling abroad, it is recommended to pay special attention to collecting all the necessary documents.
Daily travel expenses in 2016, as well as before, represent a financial payment issued by the accounting department of an enterprise to a person who goes to perform his work in another city, region, or even abroad.
In this case, the amount that should be sufficient for a person to stay away from home is calculated. Of course, it may not seem so big, but without it it would not be good at all. This payment allows the employee not to spend too much on the trip and slightly compensates for his expenses.
What amounts are accepted for payment?
The amount of travel expenses in 2016 (per diem) is determined by law. And this significantly simplifies the task of their calculations. For example, it all depends on where the employee is sent.
If he travels within his home region, his daily payment will be 200-300 rubles. On the one hand, this is quite fair, because... sometimes the distance between cities is only 20-30 km, and an employee can easily drive home in the evening.
For trips outside the region, the following fee applies: from 500 to 1000 rubles per day. But trips abroad are considered the most expensive. In this case, the company reimburses the employee from 1000 to 2500 rubles.
The plugs are provided so that the employer can navigate according to his capabilities. At the same time, he is not at all limited by these limits and can easily set daily expenses at his own discretion - the amount can easily be much higher. However, it is worth understanding a few details.
Things to consider
But there is one nuance that needs to be understood. The rate of daily travel expenses is established by each company independently, based on internal rules and accepted agreements.
At the same time, the legislation quite clearly interprets the maximum values. For example, according to the rules and requirements of the authorities, the maximum daily allowance should be limited to 700 rubles when traveling within Russia, and 2,500 rubles abroad. Everything that is given to the employee above is regarded as income of an individual and begins to be subject to income tax.
It is clear that employees of private companies are in a more advantageous position, where management can set their own pricing options. In state-owned firms and enterprises this is impossible - here they try as hard as possible not to go beyond the requirements of the law.
What's with the minimal concepts?
Naturally, against the backdrop of determining the maximum, many people become interested in the minimum travel expenses (per diem) in 2016.
And here it is worth understanding that, in principle, such a concept does not exist. And the companies themselves can set the minimums. But the main thing here is that they do not overdo it and do not set the numbers too low. Otherwise, the expediency of the trip for the employee will be significantly lower.
When and how are such expenses paid?
Payment of daily travel expenses in 2016 will occur according to the standard scheme. Such funds are issued to the employee before the start of the trip and in full, based on the number of days of the business trip and the option of travel - within the home region, outside it or abroad.
Accountants issue money in the usual way for the company. Today, for the most part, many businesses use transfers to bank accounts and cards. This allows you to minimize risks when issuing funds and protects the employee from the arbitrariness of accountants.
Daily allowances are paid immediately - you cannot delay their payment, because... it is assumed that the employee will live on these funds. If you don’t give them to him right away, then a priori this will mean that he must conduct a business trip at his own expense. And few people will like this. After all, leaving home for a certain period of time for business reasons brings inconvenience, especially for family employees. And not every budget can handle this. In addition, in the regions, wages are far from the highest, due to which the payment of daily allowance by an employee on his own becomes a difficult ordeal, which is not suitable for everyone.
What are the dangers?
Now they are starting to say what is necessary. The authors of the project are confident that the employee will be able to cope on his own when he is away. Experts believe that in this way the state will significantly complicate life for those companies that expect to work with business trips.
Employees will simply refuse to ride in them. And it will be extremely difficult to find employees for vacancies with proposed business trips. And this threatens the development of both many traditional industries and various promising businesses. And here it is worth thinking carefully about what is more profitable - strong companies that provide good funds to the budget through taxes. Or some benefit saved on per diem allowance. Moreover, such a ban will mostly affect only state-owned enterprises - private ones have paid and will continue to pay. This means that the benefits will be quite dubious.
Do I need to report for them?
Per diem expenses are considered to be personal expenses of the employee, which are provided to him by the employer to compensate for the inconvenience of being away from home. Therefore, he can do whatever he wants with them. If he wants he saves, if he doesn’t want he spends.
The main advantage is that you do not need to report for them, collect receipts or prepare financial reports. Such payments are not taken into account when submitting all documents. Therefore, they are like a kind of bonus. And most employees are unlikely to want to give them up.
As before, this year the employer, when reimbursing an employee for travel expenses incurred by him, is obliged to pay him a daily allowance (additional expenses associated with being away from his place of permanent residence). No new rules regarding daily subsistence allowances for business trips have been introduced in 2016.
Per diem as part of travel expenses
Part 1 art. 168 of the Labor Code of the Russian Federation determines the range of expenses of a posted worker that are subject to reimbursement by the employer. It includes:
- travel costs to and from the business trip;
- payment for renting residential premises (hotel, private housing, etc.);
- the daily allowance itself is additional expenses associated with living outside the place of permanent residence;
- other expenses incurred by the employee with the permission or knowledge of the employer.
That is, per diem is a part of travel expenses that has its own characteristics.
The composition of travel expenses may change in the near future. The government plans to exclude from it daily allowances for business trips within the Russian Federation, leaving them only for foreign business trips.
What is included in daily travel expenses
The law does not regulate what an employee’s daily allowance can be spent on.
Based on clause 10 of the Regulations on the specifics of sending employees on business trips, approved. By Decree of the Government of the Russian Federation of October 13, 2008 N 749, daily allowances are paid to the employee in order to compensate him for the inconvenience of being away from his place of residence. This mainly refers to the cost of food on a business trip incurred by the employee. But these may also be other expenses that the employee, at his own discretion, considers necessary to create a comfortable stay outside the home.
The employee does not have to account for this type of travel expenses. This means collecting and presenting to the employer receipts from catering establishments, etc. not required. And the employer is deprived of the right to control the appropriateness of these expenses.
That is why the law does not specify what exactly is included in the concept of “daily allowance for a business trip.”
Daily allowance for business trips
For commercial organizations, the amount of daily allowance is not established by law. The procedure for paying travel expenses, including daily allowances and their amount, should be determined by a collective agreement or local regulations of the organization (Article 167 of the Labor Code of the Russian Federation). Usually this is a travel regulation or an order of the same name.
However, tax legislation (paragraph 12, clause 3, article 217 of the Tax Code of the Russian Federation) determines the maximum amount of daily allowance not subject to personal income tax: 700 rubles. for business trips around Russia, 2500 rubles. when traveling abroad. If these amounts are exceeded, the employer is obliged to withhold personal income tax from the employee.
For this reason, many organizations in their local regulations on business trips set these exact amounts as daily allowances, although deviating from them in any direction will not be a violation of the law.
The amount of daily allowance for business trips in 2016 did not change compared to previous periods.
Payment of daily expenses for business trips
The legislation does not determine the exact timing of payment of an advance payment for a business trip. There is only one condition - this advance must be paid before the start of the trip.
You need to know that the employee has the right to refuse a business trip due to non-payment of the advance; this refusal will not be considered a violation of labor discipline.
It is advisable to specify the procedure and terms for payment of daily allowances for business trips (as well as travel expenses in general) in the local regulations on business trips.
Payment of these amounts to the employee can be made either in cash at the organization’s cash desk or by transferring funds to the employee’s bank salary card. An indication of this also needs to be enshrined in the organization’s travel regulations.
Thus, the payment of daily allowances for business trips in 2016 is no different.
The modern economic system implies a constant exchange of experience between employees from the same field of activity. Since not everything can be solved through global networks, business travel is still relevant. The temporary absence of an employee from his place of work when leaving on a business trip retains both his position and salary level. However, additional compensation must be added to this. The calculation of daily allowances for business trips abroad in 2016 was significantly changed by the new regulations of the Labor Code of the Russian Federation.
Daily allowances are paid to employees regardless of whether the purpose of the trip has been fulfilled. Compensation for expenses includes the following expense items:
- Payment for travel or flights on any type of transport, previously agreed upon with the manager.
- Payment for accommodation in a hotel, hotel or rented apartment for the entire duration of the business trip.
- Payment for obtaining a passport, visa and documents necessary to visit a particular region.
- Payment of all types of fees associated with the purchase of tickets and registration of a package of documents.
- Payment of expenses that are necessary to organize a workplace on the business trip.
- Reimbursement of unplanned expenses agreed upon with the manager as the travel period progresses.
In order for the daily allowance on a foreign business trip in 2016 to fully cover all the employee’s expenses, the latter needs to carefully monitor the collection of checks. Calculation sheets are the best way to justify the expenditure of finances.
The extent to which financial costs are covered often depends on the type of organization where the employee works. Private enterprises have great freedom in economic charges, while government agencies are forced to be content with little. The amount of daily allowance for business trips abroad will remain unchanged in 2016, but the rules for calculating them have changed somewhat.
Each company has its own rules for calculating travel allowances. They must be specified in the charter and employment contract. Previously, the Labor Code of the Russian Federation provided for an accrual system in the form of minimum and maximum amounts to cover expenses. However, each business trip has its own goals and duration, which is why the regulations have not taken root. The amount of daily allowance for foreign business trips in 2016 was set as a recommendation, but there are no clear boundaries. The new decree has changed the procedure and points for calculating the minimum amount of cash coverage for a business trip, but the amounts in the Labor Code are conditional and vary greatly depending on the territory of the employee’s work and the region of his trip. According to the daily allowance table for business trips abroad in 2016, employees have the right to count on the following amounts:
- When traveling within the borders of the internal region (region): 200-300 rubles per day.
- If it is necessary to visit other cities in neighboring regions or within the territory of the Russian Federation - from 500 to 1000 rubles per day.
- If an employee needs to travel abroad, the recommended amount is considered to be a daily allowance of up to 2.5 thousand rubles.
The legislation leaves the final decision on the level of employee funding to the employee’s manager. It is worth noting that if the recommended daily allowance for business trips abroad is exceeded in 2016, the personal income tax rate will be increased. However, the remark applies only to budgetary organizations; private ones set their own threshold and do not pay additional taxes. To receive a refund, the employee must present a package of documents, including tickets, checks and other expense forms.
Foreign business trip 2016: how to calculate daily allowance?
Refunds may be provided after travel. In this case, the employee receives exactly as much as he spent on the business trip with the permission of his immediate supervisor. If the daily allowance is provided in advance, then the calculation is carried out at the discretion of the management; after returning, the employee presents checks and documents, and the accounting department recalculates the amount issued. Based on the results of the recalculation, the employee may receive additional funds or will have to return the balance.