Tax legislation determines the procedure for the payment of per diem allowance, which is due to employees who are on a business trip for more than one day. The amount of per diem is established by the collective agreement, the regulations on business trips and depends on the region, country where the specialist on official affairs is sent.
It is necessary
- - Tax Code of the Russian Federation;
- - employee documents;
- - collective agreement or travel regulations;
- - Labor Code of the Russian Federation.
Instructions
Step 1
Record the amount of per diem in the internal document of the company. This can be a provision on business trips, a collective agreement. You have the right to set different reimbursement amounts for certain categories of employees. For example, the amount paid for daily subsistence professionals working in managerial positions and ordinary employees may differ significantly.
Step 2
For workers sent on a business trip to one region of the Russian Federation, the amount of daily allowance is one, and for specialists who have left for a company in another region, the amount of expenses is reimbursed in a different amount. In addition, the amounts will directly depend on the standard of living in a particular region of the Russian Federation. For example, housing in Moscow is much more expensive than in Kostroma. Consequently, a business trip to the capital will be paid in a larger amount.
Step 3
For tax purposes, business trip expenses, including daily subsistence allowances, are included in the amounts that reduce the tax base for profits. Daily and other travel expenses on official business are documented, justified and related to income.
Step 4
But in the Tax Code of the Russian Federation there are reservations, which are as follows. For employees who travel to other cities within the country, a certain amount of per diem is set, which can be included in other expenses. And for specialists traveling to other countries, the maximum amount of per diem is fixed, which reduces the profit base. You have the right to establish a collective agreement and large sums of compensation, but with the amount exceeding the fixed amount, you will pay tax.
Step 5
Pay per diem to employees based on the number of days spent on a business trip. On weekends and holidays, charge double the amount, but if the employee is given extra time off, calculate the daily allowance based on the amount set. A single daily allowance is paid for the time spent on a business trip on holidays, when this rate is included in the norm of working hours.
