When an employee of an organization is sent on a business trip, he needs to draw up a number of documents, and upon arrival, the traveler draws up an advance report, which he submits to the accounting department. There, the amount is calculated to reimburse the specialist's expenses, including daily allowances, which do not need to be documented.
It is necessary
Forms of relevant documents, company documents, organization seal, pen
Instructions
Step 1
The Tax Code of the Russian Federation stipulates that the company must reimburse the daily expenses of a posted employee in full. Set a fixed amount in your collective bargaining agreement or local regulation. The selected document must contain the personal signature of the director of the organization indicating the last name, first name, patronymic in accordance with the identity document, the title of the position held in accordance with the staffing table, as well as the signature of the chief accountant with a decryption and the seal of the enterprise.
Step 2
Since every company wants to reduce the payment of taxes to the state budget, you should familiarize yourself with the provisions on business trips in the Tax Code of the Russian Federation. It clearly states that daily expenses in the amount of seven hundred rubles for a business trip within the Russian Federation and daily expenses in the amount of two thousand five hundred rubles outside its borders are not subject to personal income tax. Another condition is that the amount of daily expenses must be spelled out in the local regulatory act of the enterprise. If in this document you entered a larger amount than indicated in the tax legislation, then with the difference between them you will need to pay personal income tax at a rate of thirteen percent.
Step 3
Some organizations prefer to pay for their meals instead of the per diem expenses for seconded employees. But it is worth noting that this approach will not be so rational from the point of view of taxation, since such payments are considered income and you need to pay income tax on them.
Step 4
When traveling on a foreign business trip, per diems are paid in national currency in the amount of two thousand five hundred rubles. But on the last day of the business trip, the employee is within the Russian Federation, and the daily allowance will be seven hundred rubles. This fact is also enshrined in tax legislation.
