Often, companies send their employees on a business trip to resolve various issues, sign documents and other purposes. Travel expenses must be paid by the sending organization. Upon arrival, the specialist draws up an advance report, attaching the necessary documents to it, which are confirmation of the costs incurred.
It is necessary
- - local regulatory act;
- - Labor legislation;
- - internal labor regulations;
- - advance report;
- - supporting documents;
- - calculator.
Instructions
Step 1
The regulation on the payment of business trips must be fixed by a collective agreement or other local normative act of the enterprise. Companies do not always adhere to this requirement. But such documents must take into account all the nuances that affect the tax base for the profit of the organization, as well as for personal income tax, which is in the interests of employees. Therefore, the existence of a business trip provision is especially important for both the employer and employees. Often, specialists have to go on a business trip on a weekend or a holiday. The specifics of payment and working hours on such days should be spelled out in the company's internal labor regulations. If at the enterprise all the necessary documents are drawn up and signed by employees, then in the future the company will be able to avoid conflict situations with employees who do not agree with the amount of payment for business trips. The organization will also protect itself from disputes with tax and legal authorities.
Step 2
Payment of travel expenses is made on the basis of an advance report, which the employee must fill out and submit to the accounting department of the enterprise no later than three days after returning from a business trip. In the document, the traveled specialist reflects the amount of money spent by him. These costs include travel expenses to the destination, renting accommodation, per diem and other costs that are agreed with the employer.
Step 3
The employee must attach documents confirming the expenses for the business trip to the advance report. These include air, auto, railway tickets, receipts for housing payments, checks, etc. The employee does not have to document the daily allowance, since their amount is established by law. For a business trip within the country, 700 rubles are required, outside the country - 2500 rubles. The employer has the right to establish a higher daily allowance. But it should be borne in mind that everything that is in excess of the indicated amounts is subject to personal income tax and income tax.
