In order to perform official duties, employees are often sent on business trips. All expenses associated with travel, accommodation and meals are paid by the organization. Read more about how the accrual and payment of travel expenses in 2018 is carried out, read on.
Legislative regulation
Per diem is the employee's expenses related to his living outside his place of residence. According to Art. 168 of the Labor Code of the Russian Federation, the employer must pay these costs in the amount prescribed in the charter policy of the organization.
Travel expenses in Russia are not compensation for labor, but compensation payments. Per diems do not depend on the employee performing labor functions. Even if on a business trip these duties were not fulfilled due to downtime, the enterprise must still pay a daily subsistence allowance.
At the legislative level, there are norms for travel expenses that are not taxed. According to Art. 217 of the Tax Code, if the amount of compensation does not exceed 700 rubles for business trips within the country and 2500 rubles for business trips abroad, then the organization may not pay taxes. This does not mean that the organization does not have the right to establish a payment above the norm. Just the difference will have to accrue tax. If the accounting policy of the enterprise indicates the amount of travel expenses at the level of 1000 rubles, then personal income tax should be withheld from the difference (1000 - 700 = 300 rubles).
Payment Procedure
Per diems are reimbursed for each day spent on a business trip. Weekends, non-working days, holidays and days on the way are also paid. If an employee left on Sunday morning and returned a week later on Saturday, then all days off for this period (4 days) must be compensated. The legislation does not provide for payments for one-day subsistence allowances, but the employer, at its discretion, may introduce such an item into the accounting policy. Moreover, he is obliged to issue an advance before a business trip.
The following expenses are reimbursed:
- for travel and rental housing;
- living expenses (per diem);
- other expenses incurred by order or with the permission of the head, even if they were not agreed in advance.
Example No. 1
The accounting policy of the company provides for a payment of 45 euros (3330 rubles) per day spent on a business trip abroad and 700 rubles. - on the territory of the Russian Federation. The employee was absent for 10 days: from July 1 to 10. For the first 9 days, he is entitled to a payment of 45 x 9 = 405 euros (29,965 rubles). Day return to Russia is paid at a rate of 700 rubles. On the date of the advance payment, the euro rate was 70 rubles, and on the date of approval of the advance report - 68 rubles. We calculate the amount of travel expenses.
Since the employee received compensation before the trip, the recalculation of the amounts issued will be carried out at the rate of issue of funds:
- 405 x 70 = 28,350 rubles. - for the first 9 days.
- Total accrued: 28 350 + 700 = 29 050 rubles.
- The norm of non-taxable payments under the law = 9 x 2500 = 22 500 rubles.
- Difference: 29,050 - 22,500 = 6,550 rubles - personal income tax should be withheld from this amount.
Paperwork
The basis for departure on a trip is a written order of the employer - an order. The organization can use the unified form No. T-9 or develop its own. The document must indicate the place, date, purpose of the trip, ID number, job assignment. The same act prescribes the amount of per diem and other limited payments.
Prior to the trip, the employee must receive an advance payment, and upon return, provide a report on the use of funds and the assignment. Three days are allocated for the preparation of the document. The organization develops the report form itself. In addition to the document, the originals of all consumables should be attached.
If the manager accepts the work of the employee, then the accountant is obliged to reflect all expenses in the balance sheet. If the purpose of the trip is not met, then part of the costs can be deducted from the employee’s income. If an employee spent more than received from the cash desk, that is, there were changes in travel expenses, you should pay an overrun. The unspent amount should be returned to the cashier, otherwise the balance will be deducted from the employee’s income.
Foreign business trips
In international travel, the border crossing date is the first day of a business trip abroad, and when traveling to the Russian Federation, it is paid at the rate stipulated for domestic business trips. Calculations are carried out according to the marks of the border authorities in the passport.
If the employee goes on a trip abroad, he will have to purchase the currency of the host country. An organization can take on this function by writing in local acts the payment of funds in foreign currency. Dollars and euros can be exchanged at any bank in the country, unlike the rarer national units. This should be taken into account when drawing up local acts. If the organization is ready to pay travel expenses in foreign currency, then it is better to exchange for a dollar or euro.
Accounting for such amounts in the accounting unit is still carried out in rubles, but taking into account such features:
- if the advance payment is transferred to the ruble card, then the amount should be calculated at the exchange rate on the date of payment;
- if payment is made in cash, then the conversion rate for rubles specified in the currency purchase certificate should be applied.
Number of days
The actual length of stay on a business trip is determined by travel documents, that is, tickets. If the employee went on a business trip by car, then you can calculate the days on the memo, which he must provide upon return. In addition, all documents confirming the use of transport should be attached (waybill, bills, receipts, checks, etc.).
Day trips
The law does not specify a minimum period of a business trip. The task of the leader can be completed in one day. How then to reimburse expenses? The process of documenting a trip does not depend on its duration. Bookkeeping should draw up an order, put a mark in the timesheet and give an advance to the employee. After returning, he is obliged to report on the costs incurred, and return the difference to the cashier of the organization. For short trips, per diem is not provided. However, leaving an employee without money is not a good idea. In this case, the employer may pay him a certain amount, for example 50% of the due compensation per day. This compensation is not taxable.
CIS countries
Separately, trips to the CIS countries are taken into account. Since when crossing the border, a mark in the passport is not put, the period is determined by travel documents. The day of departure is the date of departure of the vehicle, and the day of arrival is the day on which the time of arrival of the vehicle in the hometown falls. The size of the payment is determined by the employer. Non-taxable compensation amounts remain the same - 700 and 2500 rubles. Downtimes on the way are paid according to the decision of the head if there are documents confirming the fact of the forced delay.
Example No. 2
The employee goes on a business trip for 3 days.
- 08/10/17 at 22:10, the employee left by train to Astana.
- 08/11/17 at 11:00 the train arrived in Astana. That is, the employee crossed the border on 11.08.17.
- On August 11 and July 12, the employee performed a job assignment.
- 12.08 - the train to the Russian Federation departed at 15:05.
- 08/12 at 23:40 the train arrived in Russia. That is, the employee crossed the border on 12.08.17.
Per diems for the Russian Federation in the amount of 700 rubles were accrued for August 10 and 12. For August 11, a payment of 2500 rubles should be charged. In total, for the period of the trip, the employee will receive: 700 x 2 + 2500 = 3900 rubles.
Operations in the BU
Accounting for travel expenses in 2018, as before, is carried out on the basis of the advance report. Amounts of expenses are reflected in accounts of the account of expenses, since a business trip is a business trip.
A prerequisite for the trip is a preliminary advance payment. An accountant can issue funds from the cash desk or transfer to a bank card. The advance is calculated based on the duration of the trip and the approximate costs of a business trip. In the control unit, this operation is carried out as follows:
- Dt 71 Kt 50 - the issuance of accountable amounts from the cash register.
- Dt 71 Kt 51 - transfer of accountable amounts to a card.
Further postings of travel expenses depend on the purpose of the trip. The costs will be charged to the cost accounting of the unit whose problems the employee is directed to solve. For instance:
- Dt 20 Kt 71 - the employee was sent on a trip to perform work with the customer.
- Dt 44 Kt 71 - the trip is associated with the sale of goods.
- Dt 08 Kt 71 - an employee goes on a business trip to formalize a transaction for the sale of property.
- Dt 28 Kt 71 - the need for a business trip to return defective products.
- Dt 19 Kt 71 - accounting of VAT on advance amounts.
- Dt 68 Kt 19 - deduction of tax on the invoice.
The return of unspent funds is reflected in the following transactions:
- Dt 50 Kt 71 - making an advance payment to the cashier.
- Dt 51 Kt 71 - deposit of the balance to the current account.
- Dt 70 Kt 71 - deduction from the salary of the balance of the advance payment.
You can only withhold the amount if more than a month has passed and the employee does not object to this operation. Otherwise, the employer will have to go to court.
UST, social contributions and other taxes
According to the Federal Law No. 216 “On Amendments to the Tax Code of the Russian Federation,” from 01.01.2008 reimbursement of travel expenses in excess of 700 rubles. and 2500 rubles. for each day you are on a business trip on the territory of the Russian Federation and beyond, are subject to personal income tax, social tax and social contributions. The employer himself determines the amount of compensation payments. Regardless of their size, the basis for calculating income tax is reduced by the actual payment of compensation.
For tax purposes, the organization’s expenses include:
- Worker travel in both directions.
- Rental of housing, including additional services at the hotel (except for the costs of servicing in bars, in the room, for the use of health facilities).
- Registration and issuance of visas.
- Entry vehicle.
Features of the calculations
The employee is not required to report on where he used the per diem. However, the FTS can verify the fair calculation of the amount based on the duration of the trip. This can be documents confirming travel, rental housing or a travel certificate.
During a business trip, expenses may arise that were not agreed in advance. For example, the cost of packing luggage. Reimbursement of these expenses is allowed only if the possibility of compensation is specified in the local act and there is evidence that the operation was carried out for production purposes. That is, it was necessary to pack documents, property of the organization. Otherwise, such expenses will have to be attributed to the employee’s income with subsequent personal income tax withholding.
Reimbursement of food expenses is not connected with a business trip. It is understood that the employee compensates these expenses independently in the amount of per diem. But management can provide for local food expenses in addition to per diem and withhold personal income tax from these amounts. If the cost of hotel accommodation, flight or travel includes food expenses, then the tax is not withheld.
We will separately consider the situation in which the trip is initiated by the customer organization. Very often, the parties agree that the refund will be based on actual costs. However, an organization may send only its employees on a business trip. In this case, the customer does not maintain expenses, since this is considered payment for the services of another organization (contractor). In this case, the agreement between the enterprises should state that the reimbursement of such expenses will be included in the price of the goods, as well as indicate the requirements for the documents and the timing of their provision. For travel tickets and other checks, the customer can only verify the correctness of the cost calculation. If the contractor is on the general taxation system, then the cost of services is subject to VAT. If the customer is a foreign company, then no tax refund is provided.
Conclusion
If the employee is sent on a business trip, he must be compensated for travel expenses. The size of the per diem is set by the employer and is fixed in local acts. Per diems are paid for each day on a business trip, including day off, holiday. Prior to the trip, the employee must accrue and pay an advance. He reports on all reporting amounts after a business trip. Unspent amounts must be refunded to the cashier, and the overrun should be compensated to the employee immediately after approval of the business trip report.