For commercial organizations, the upper limit of daily subsistence allowance is not provided by the current legislation. Thus, everyone has the right to set their own limit for their employees. Some limits exist regarding the time spent on a business trip and, accordingly, the days for which daily allowances should be calculated.
It is necessary
- - tickets confirming the time of departure of the employee on a business trip and return from it;
- - the daily allowance set by your company;
- - calculator.
Instructions
Step 1
When determining the upper limit of daily allowance, it should be borne in mind that with their amount up to 700 rubles per day, in case of business trips in Russia, the employee does not need to withhold personal income tax at a rate of 13%. But if this limit is exceeded, you will have to pay it. The amount of per diem should be fixed in an order for the enterprise, collective labor agreement or in another way.
Step 2
The day of departure of an employee is the date of departure of his vehicle from the settlement where the business trip organization is located, and of return - of arrival. At the same time, per diem for the day of departure and the day of arrival are paid in full, even if the employee left late in the evening (at least at 23:59), and returned early in the morning or on the night after the onset of a new day (starting from 0:00).
If an employee, having returned from one business trip in the morning, has already gone to another in the evening, the daily allowance for the day of arrival from one and departure to another is credited to him twice, for each business trip separately.
Step 3
When a station or airport is located outside the city limits, the time it takes for an employee to get to the train or plane can be important.
For example, an employee leaves for a business trip at 0:25 and returns at 11:15 pm, and the airport is located at a distance from the city. Obviously, he must register no later than 40 minutes before departure, that is, at 23:35. And on the way back he can get home only after midnight.
In this case, the date of departure should be considered the day before the departure of the aircraft, and return - the day after the date of arrival of the return flight.
Step 4
Business trips, called local ones, also cause controversy: when an employee travels to a neighboring settlement, from where he can return on the same day. In this case, he must be paid the way, and the question of per diem is left to the discretion of the head of the organization. As a rule, if the employee did not have to spend the night in the settlement where he was seconded, he is not paid per diem.
Step 5
Knowing the same number of days that the employee was officially listed on a business trip, holidays, and multiply by the daily allowance set in your organization. For example, if an employee spent 10 days on a business trip, and the daily allowance is 700 rubles, their total amount based on the results of the business trip is 7 thousand rubles.
