Daily allowance for foreign business trips
Any employee trip must be documented correctly, this will prevent possible claims from the 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 of the Labor Code of the Russian Federation). 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 (generally 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 whether new non-taxable daily allowances will be established for a business trip to Belarus in 2021, or standards for business trips to other foreign countries, is still unknown.
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.
When approving the 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 for daily allowances 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.
General provisions
1.1. This provision establishes the basic rules for sending employees of the Educational Quality Assessment Center on business trips (hereinafter referred to as business trips).
