The procedure for paying for travel to employees of the organization depends on how the travel is qualified. Traveling work involves compensation, just like employee travel. A business trip, according to Art. 166 of the Labor Code of the Russian Federation, any trip outside the place of permanent work of an employee on a written order of the employer for a specified period on an official assignment is considered.
Instructions
Step 1
To pay for an employee's travel on a business trip, it must be issued accordingly. Issue an order to send the employee on a business trip, issue him a travel certificate, as well as a service assignment in a unified form, which also includes a progress report. In order for everything to comply with the letter of the law, the address of the stationary workplace of this employee must be indicated in the employment contract.
Step 2
According to Art. 168 of the Labor Code of the Russian Federation, the employer is obliged to pay the expenses to the employee who is sent on a business trip by order. These include expenses: travel to the place of business trip, renting accommodation, compensation expenses associated with living outside the permanent place of residence - daily allowance, other expenses that will be incurred with the consent of the employer.
Step 3
Determine the amount of compensation payments and the procedure for reimbursing travel expenses in accordance with the collective agreement of your enterprise or local regulations developed on this issue. The enterprise has the right to establish its own amounts of compensation by these local acts, but so that they are not considered income and are not taxed, the amount of daily allowance for a posted worker within the territory of the Russian Federation should not exceed 700 rubles.
Step 4
Provide appropriate compensation in local regulations. In this case, insurance premiums for reimbursement of travel expenses from the place of stay of the employee to the place of business trip will not be charged. According to Art. 9 of the Law "On Insurance Contributions …", payments of a compensatory nature are not subject to insurance premiums.
Step 5
Not subject to personal income tax, in accordance with paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, documented expenses for tickets to the destination and back, transport and commission fees, fare to the station and back at the points of departure, destination and transit transfers. It is not counted as income paid by the organization for baggage transportation, expenses for renting housing and communication services.
Step 6
Travel expenses to the place of work from the place where the traveler rents housing are not recognized as travel expenses, as well as other expenses reimbursed to the employee by decision of the management (taxi rides, excursion services). If the company decides to reimburse them, then they are subject to inclusion in its total income and are subject to personal income tax at a rate of 13 percent.
