After returning from a business trip, the employee must complete an expense report and submit supporting documents for expenses during the trip. The employee does not need to submit documentation on the cost of per diem, this is enshrined in tax legislation. The amount of per diem is regulated by federal laws and is established specifically for each enterprise by internal documents.
Necessary
- - Tax Code of the Russian Federation;
- - Regulations on a business trip;
- - local act on the amount of payment for travel expenses;
- - employee documents;
- - calculator;
- - documents for a business trip.
Instructions
Step 1
Before sending your employees on a business trip, draw up a local act or collective agreement, which should specify the standards for the amount of payment for expenses during a business trip, including per diem. Each company has the right to set the amount of daily subsistence allowance that it wishes. Moreover, their size should be fixed not only in the interests of the company, but also in the interests of its employees.
Step 2
The tax legislation stipulates that the amount of per diem within the country should be 700 rubles, when traveling abroad - 2500 rubles. The organization can set a large amount. But it should be borne in mind that the amount of daily allowance more than those indicated above is subject to income tax. That is, per diems within seven hundred rubles and two thousand five hundred rubles are included in the cost of taxing financial results. Therefore, it is more profitable for enterprises to set the amount of per diem without going beyond the amounts regulated by law.
Step 3
It is worth mentioning that per diems in excess of the amounts established by law are subject to income tax. It is more profitable for employees to receive their full size. A large amount is included in the income of employees and is subject to personal income tax. This should be reflected in the certificate in the 2-NDFL form (when the employee asks for it in the company's accounting department).
Step 4
If an employee's business trip lasts less than 24 hours, then the organization has the right to pay him a daily allowance. But the enterprise will not be able to include in the composition of expenses either in the expenses on profit, or to exempt them from withholding personal income tax. This is enshrined in Articles 167 and 168 of the Tax Code of the Russian Federation.
Step 5
As follows from Article 223 of the Tax Code of the Russian Federation, when traveling abroad, an employee is approved by the amount of money transferred from the foreign currency exchange rate to rubles on the day the daily allowance is issued, that is, after the employee returns from a business trip and the director approves the advance report completed by the employee.
