Daily subsistence allowance is paid as compensation for the inconvenience of a business trip. The employee leaves home, changes the familiar environment in the interests of the organization. The amount of per diem is determined by the charter of the company. These amounts are independent and are not included in either the salary or the bonus.
Necessary
- - tickets
- - calculator
Instructions
Step 1
Take a calculator and multiply the days spent on a business trip by the amount paid per day. This will give you the amount of your travel expenses. Travel time and weekends are paid at the established rate, daily allowances are not split by hours worked.
Step 2
A business trip is considered to be the time from 0:00 o'clock on one day to 0:00 o'clock on the next. The time of departure on a business trip is indicated on the ticket. Consider an example: if your plane or train leaves at 23 hours 50 minutes Sunday, then Sunday is paid in full. There is a clarification here. Travel time to the train station or airport is counted as travel time if the point of departure is outside the city. If your train departs from the city station at 0 hours 10 minutes on Monday, you will be paid for a business trip, starting on Monday. If the plane flies at the same time from a country airport, the time spent on the road and check-in will be taken into account. In this case, you will be paid Sunday.
Step 3
Do not deduct income tax from per diem. According to the legislation, the amount up to 700 rubles per day inclusive for business trips in Russia and up to 2500 inclusive for business trips abroad is not subject to income tax (PIT). You must receive the due amount in its pure form. If the amount of per diem is more than the established one, only the difference is subject to income tax of 13%.
Step 4
Check if your organization has a gradation of cash payments by city. Very often the daily subsistence allowance for Moscow and St. Petersburg is higher than for other regions. This is due to the fact that living in the capitals is more expensive and the company compensates for the costs.
