Daily allowance. Two difficult questions when making a business trip: calculation of average earnings, per diem when traveling to the CIS countries

We will tell you how much you need to pay daily allowances for business trips abroad in 2018, whether they are standardized in order to calculate income tax, personal income tax and contributions.

Who sets the daily allowance?

Daily allowance for business trips abroad in 2018 the employer has the right to establish independently, fixing the amounts in collective agreement or in a local regulatory act (Article 168 of the Labor Code of the Russian Federation). For these purposes, companies can use the per diem allowance for business trips abroad, established by the Government of the Russian Federation for budgetary organizations (). The daily allowance for some countries is given in the table.

Table. Daily allowance for business trips abroad in 2018

You can see a sample order on setting the daily allowance for foreign business trips below.

The daily allowance is calculated as follows:

• when going on a business trip abroad, for the day of crossing the border, daily allowances are paid according to the norms for business trips abroad (depending on the country where the employee arrived);
• when returning from a foreign trip for the day of crossing the border, daily allowances are paid according to Russian standards;
• if during a business trip an employee visits several countries, it is necessary to take the norms of the state where the employee ended up at the end of the day.

Attention: if an employee is sent on a one-day business trip abroad, daily allowance for one-day business trips abroad is 50% of the total amount established by the company's local documents ().

Example. The employee flew from St. Petersburg to Tallinn on September 10 at 9.52, at 13.25 from Tallinn to Berlin, from Berlin to Zurich at 20.51. In this situation, per diems are paid according to the norms established for business trips to Switzerland. On the day of return from a business trip, per diems in the Russian Federation are charged.

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What to take daily allowance for business trips in 2018

When calculating income tax and injury contributions, it is not necessary to normalize daily allowances for business trips abroad in 2018. The norms and accounting depend on what amount is provided for by internal documents: a collective agreement, regulations on business trips, etc. It is only necessary to take into account that if the daily allowance is issued in a foreign currency, in order to calculate income tax, this amount must be converted into rubles at the official rate Central Bank on the date of issue of daily allowances (clause 10, article 272 of the Tax Code of the Russian Federation).

But when calculating personal income tax, daily allowances are subject to rationing. When traveling abroad, personal income tax is not subject to the amount of daily allowance, not exceeding 2500 rubles. per day (clause 3, article 217 of the Tax Code of the Russian Federation). This means that if a company pays a daily allowance of 2600 rubles, 100 rubles. of which are subject to income tax.

The same rule applies to pension contributions, medical contributions, sickness and maternity contributions. Read more about how to calculate per diem contributions in the article.

Example.The company has set the daily allowance for business trips abroad - 2700 rubles. The employee was on a business trip - 4 days. The amount payable is 10,800 rubles. (2700 rubles x 4 days).

The base for taxation of personal income tax and insurance premiums (with the exception of injuries) 800 rubles. .

Carrying out its business, an economic entity, in order to expand it and find new customers, concludes various contracts abroad. Therefore, the company's management has to either go on their own, or send certain officials on business trips abroad. At the same time, you need to remember the daily allowance for business trips abroad in 2018 - the norms and accounting have some differences from trips within the country.

The main changes that have taken place in the sphere of regulation of business trips abroad are related to the transfer of administrative control over the calculated contributions from non-budgetary funds to the tax authorities.

In this regard, the rules that were used in the taxation of personal income tax extended to travel expenses and the procedure for rationing daily allowances.

Therefore, when calculating the base for insurance premiums, it must be remembered that deductions are accrued on the amount of excess of the established standards for daily allowances on business trips.

Recall that the company has the right to independently determine the amount of per diems for business trips abroad, and they can be more than the standard determined by the Tax Code of the Russian Federation.

It must approve it in the existing local acts, for example, in the Regulations on business trips, the Collective Agreement, etc. This procedure for calculating contributions also applies to reimbursement of expenses for one-day business trips.

Attention! The old rules apply only when calculating contributions for insurance against industrial accidents, since they remained in the administration of the FSS. No announced innovations in the regulation of official travel abroad in 2018 are expected.

Daily allowance for business trips abroad in 2019

The legislation determines that the amount of per diem is set by the enterprise independently, focusing on its own financial opportunities and goals to be achieved as a result of the trip. When determining the size, one can proceed from the current norms established by the relevant Regulation on foreign trips, binding budget organizations.

You can also take into account the experience of spending on business trips to certain countries, which either the company itself or its partners has.

To approve the size of the per diem, an economic entity fixes a certain amount in its internal regulation, for example, in the Regulations on business trips.

In addition, daily allowances for business trips abroad in 2018 have certain norms that must be taken into account when determining the tax base for income tax and when deducting tax to the Pension Fund and the Social Insurance Fund.

Attention! The Tax Code of the Russian Federation establishes daily allowances for business trips abroad in the amount of 2,500 rubles for each day of such a trip. This rule should be followed when calculating personal income tax and insurance premiums.

What are the regulations for overseas travel?

The Government of Russia approved Decree No. 812, which determines the daily allowance for trips to foreign countries. It is obligatory for execution by all organizations and institutions, the source of financing of expenses, in which the budget of the country or municipalities acts.

This defines the daily allowance, expressed in US dollars, for each host foreign country for one day.

Consider the main directions of business trips abroad:

Attention! In addition, this act also establishes allowances for the norms for certain categories of workers sent on foreign trips. Commercial companies may use the provisions of this Decree, or apply their own standards developed on its basis.

Download (Appendix No. 1) in Word format.

Download (Appendix No. 2) in Wod format.

Features of a business trip abroad

Making a trip abroad is similar to, but has a number of features. Let's consider them in more detail.

In what currency to issue travel allowances

Answering this question, the accounting department of the company must first of all determine the number of business trip days, when the employee will be in Russia, and when in a foreign country.

The rules of law determine that per diems, when the employee is still in Russia, should be paid in rubles. For example, the time until he gets to the airport, etc.

The days falling on the territory of a foreign state must be paid to the employee in foreign currency. In this case, a situation arises when on the same day an employee of the company was both in Russia and abroad.

Here the rule applies, according to which the days of departure from the country are payable in foreign currency, and the days of arrival in Russia - in Russian currency (rubles).

Attention! A business entity is given the right in its local act to determine a different procedure for issuing daily allowances to an employee going on a business trip.

What if an employee needs to buy additional currency abroad

The organization has the right not to issue accountable funds to the employee in foreign currency, but to transfer the ruble equivalent. At the same time, upon arrival in the country of destination, he will have to purchase independently the currency for this amount.

In this case, the supporting documents will be a certificate from the bank, which will indicate the rate and date of purchase.

When spending this currency, the employee must receive supporting documents. They are accepted for accounting at the exchange rate on the date on which the form was drawn up.

Part of the trip in Russia, and part abroad

Making this kind of business trip should not be difficult.

The trip must be divided into three segments - the time of the trip in Russia, the time of the trip in another state, the day of return to Russia and the trip to your company.

A single package of documents is issued for the entire business trip. If a service assignment is issued for a trip, then it specifies in detail the tasks for each segment of the trip.

Attention! The daily allowance is calculated using standard rules. Days spent in the country are calculated by internal regulations. After that, the days of stay in a foreign country, including the day of passing through passport control - according to the norms of the country of destination.

After that, there will be another segment, at least consisting of one day - this is the return from the country and, possibly, the way through Russia to your organization. Per diems for these days are again paid according to the norms of domestic trips.

The employee returned from a trip and left again on the same day

In the process production activities a situation may arise that an employee arrives from one business trip in the morning, and should already leave for another in the evening.

This is not prohibited by law. True, in normative documents there is no guidance on how to deal with this situation. As a result, there are two ways.

With the first method a business trip is issued for each trip in full - two orders, two travel certificates, two tasks, etc. are issued.

The employer is also obliged to pay per diem in full on all travel days, including days on the road. In such a case, the day on which both trips will intersect must be paid in double measure, since it is both the day the first trip ends and the second one begins.

The second way is to combine trips. If you immediately know that you have to go on a new trip, you must immediately draw up documents to extend the trip. It must be remembered that, according to the law, the duration of a business trip is not limited, and this moment is completely given to the discretion of the organization.

All the time of the trip must be divided into segments based on the location in different countries, and for each of them calculate the daily allowance based on the norm adopted for this country.

The date of arrival is calculated according to the ticket or customs control

Decree No. 749 directly indicates the answer to this question - the dates of crossing the borders of states are set by a stamp at customs control posts.

This rule is used when determining the daily allowance, since the day of departure from Russia is considered as the day of being abroad, and the day of entry is considered as the day on the territory of Russia.

The day of arrival may differ from the day indicated in the passport. For example, the plane landed at the airport of a foreign state before 24:00, but the employee passed customs control on the new day, i.e. after 24:00. In this regard, the day of his actual arrival will be considered as a day in Russia, and the day of customs clearance - already as a day of a business trip abroad.

However, from this rule there is an exception. When moving between countries Customs Union Passports are not stamped. In this situation, the days of crossing the border will be determined by the marks in the travel certificate, and in its absence - by travel documents.

Attention! The rules are the same - the day of departure or arrival is considered as foreign business trip, and the day of departure or departure - as a business trip within Russia.

Daily allowance

Unlike Russian trips, when traveling abroad, transactions must be recorded both in rubles and in the currency of the host country, taking into account the exchange rate fluctuations that arise.

D71 - K50 / 2 - daily allowance issued from the foreign exchange office

D71 - K50 / 1 - daily allowances issued in rubles (for the period of stay in Russia or for independent purchase of currency)

D 20, 23, 25, 26, 44 - K71 - the advance report was accepted for accounting. Daily allowances in rubles are written off directly, in foreign currency - with conversion at the rate of acceptance of the report.

D91 - K71 - a negative exchange rate difference in currency is written off as expenses

D50 - K71 - the balance of the advance was returned to the cashier

D71 - K50 - overspending on travel amounts issued

D70 - K68 - personal income tax is charged for exceeding daily allowances

For tax purposes, a per diem limit for foreign trips is set at 2,500 rubles. When issuing funds within this amount, they are not subject to taxes and are not included in declarations and reports.

However, if the amount of the daily allowance was higher, then tax is charged on the excess amount. This occurs on the final day of the month in which the report was accepted for accounting. The amount of tax received is deducted from the salary. In addition, this amount will need to be shown in reports 2-NDFL and 6-NDFL.

Attention! In connection with the transfer of management of contributions to the tax, the amount of excess will additionally need to be taxed by all types of payments to social funds, except for injuries. This is done on the last day of the month in which the report was submitted by including the excess amount in the calculation base.

Every employee knows what a business trip is, even if he has never traveled on a business trip. But whether a business trip for 1 day is possible and per diem is paid in 2019, not everyone knows. In order to understand this issue, you need to find out in what cases and how daily allowances are paid.

Types of travel expenses

Installed Labor Code RF in 2019, the types of expenses on working trips include:

1. daily allowance- represent the costs of the employee for personal needs of prime necessity;
2. travel cards- the cost of issuing travel cards, riding on public transport;
   For information on how to pay for a taxi on a business trip, read this article.
3. housing- this includes booking real estate for temporary residence on a business trip;
4. others- this category includes spending on the Internet, mobile communications, commission on currency exchange.

These types of expenses are given in the local and collective agreement of the company in which the employee works.

Usually, travel expenses do not include expenses for services in entertainment establishments (including bars, restaurants), for the services of health organizations operating at hotels where the employee stays, as well as for various services of third-party companies during the employee's stay on a business trip.

Determination of per diem expenses on a trip

The concept of a business trip is defined by Article 166 of the Labor Code. An employee's trip for any period of time to perform a work assignment at the direction of management outside the main place of work is considered a business trip. In order to issue and pay for a business trip, the order must be given in writing in the form of an order to send on a business trip.

During such a trip, in accordance with Article 168 of the Labor Code, the employee is compensated for travel, accommodation and additional expenses. All these expenses are called per diems, and there is no clear list of them in the legislation. Clause 12 of Article 264 of the Tax Code lists only expenses that can be taken into account for profit tax purposes, namely:

1. the cost of travel to the place and back;
2. living expenses and additional services in hotel;
3. daily allowance;
4. the cost of obtaining a visa, invitation, etc.;
5. transportation fees at airports, seaports and etc.

The organization establishes the amount of daily allowance on business trips in 2019 and the procedure for their payment by its internal document. This could be a travel regulation or a section in an organization's remuneration regulation. The exception is public sector employees and government organizations. For them, the norms of daily allowance are determined at the state level.

The Tax Code provides for daily allowance limits that should not be subject to personal income tax:

• on business trips in Russia - no more than 700 rubles per day;
• for business trips abroad - a maximum of 2500 rubles per day.

If the amount of compensation established by the organization is greater than this limit, personal income tax is withheld from the difference between the daily allowance and the non-taxable limit.

Payment for days on a business trip in 2019 is the same as in previous years. Daily allowance is paid for each day the employee is on a business trip, including holidays and weekends. At the same time, the employee is not required to confirm with any documents how he spent these amounts. By the way, you can read about how daily allowances are calculated on a business trip in this article.

Features of a business trip

You can send an employee for any period, including one day. A day trip is a trip from which an employee can return to their place of residence every day. This norm is established by paragraph 11 of the Regulations on business trips, approved by Government Decree No. 749. According to the Regulations, the decision on the daily return of an employee from a business trip is made by the head of the organization. This takes into account the remoteness of the business trip, the features of the assignment, the convenience of transport.

Whether daily allowances are paid for one day of a business trip, is stated in paragraph 11 of the Regulations on business trips. According to general rule, in 2019, per diems for a one-day business trip across Russia are not paid, since the employee returns home every day, and does not live at the place of the business trip. At the same time, the employer must, in accordance with Article 168 of the Labor Code, compensate the employee for the expenses that he makes during a business trip with the permission of the management.

Payment of daily allowance during a business trip for one day is fixed in a collective agreement or other internal document as compensation payments to a seconded worker related to the implementation labor functions. The employee is obliged, for his part, to submit primary documents confirming these expenses. For example, the amounts spent on travel, including on a private car. In addition to reimbursement of expenses incurred on a business trip, the employee is paid average earnings per day.

The video below will tell about per diems for one-day business trips:

If these payments are issued not as per diems, but as compensation expenses, then it will not be subject to personal income tax and insurance premiums. If the costs are not confirmed primary documents, then they are subject to insurance premiums in full size, and personal income tax - in the amount of not more than 700 rubles.

Important!
Compensation for food expenses during a one-day business trip may be recognized by the inspection authorities as not related to additional expenses associated with a business trip, even if they are documented.

When traveling abroad, daily allowance for one day of business trip is paid in the amount of 50% of the daily amount of daily allowance established for foreign business trips in accordance with paragraph 20 of the Regulations on business trips.

Thus, per diems for one-day business trips in 2017 are paid only if the employee is sent on a business trip abroad.

More information can be obtained by asking questions in the comments to the article.

For the days spent on a business trip, the employee is entitled to average earnings and daily allowance for each calendar day of the trip. The company has the right to decide how much per diem to pay per day. We will analyze how to properly pay for business trips in Russia and abroad.

Daily allowance is an additional cost of an employee associated with his residence outside the place of residence. The employer is obliged to reimburse per diems (paragraph 3, part 1, article 168 of the Labor Code of the Russian Federation).

The procedure for paying per diem to employees

Daily allowance is reimbursed to the employee:

• for each day while he is on a business trip;
• for weekends and non-working holidays, as well as the days of being on the road, including for the time of a forced stop on the way (clause 11 of the Regulations on business trips). For example, an employee left on a business trip on Sunday and returned the following week on Saturday. Per diems for Saturday and Sunday are paid.

Per diems for one-day business trips in Russia are not paid, but the employer has the right to provide in local regulations organization compensation in return for daily allowances for such trips. Read more about per diems for one-day business trips later in this article.

• for 9 days - 40 euros for each day;
• for 1 day return to Russia - 700 rubles.

Exchange rate (conditionally) euro:

• on the date of advance payment (May 30) - 70 rubles. for 1 euro;
• as of the date of approval of the advance report (June 14) - 68 rubles. for 1 euro.

Solution. Per diem income tax expenses will be included in the amount of:

40 euros x 70 rubles. x 9 days = 25,200 rubles.

Daily allowance in Russia = 700 rubles.

Total: 25,200 rubles. + 700 rub. = 25 900 rubles

Daily allowance for business trips in Russia and abroad

The company has the right to decide how much to pay employees for the day of a business trip (Article 168 of the Labor Code of the Russian Federation). The daily allowance for business trips must be fixed in internal documents organization, for example, in the provision on business trips.

Accountants know about 700 and 2,500 rubles. - if the daily allowance does not exceed these amounts, then these amounts will not have to pay personal income tax. Therefore, for convenience, some companies introduce these daily allowances. But this does not mean at all that the organization can set the daily allowance for employees at 700 and 2,500 rubles. and not a ruble more or less. You can, for example, fix per diem at least 4,000 rubles. for each day of a business trip in Russia, but then from 3,300 rubles. you will have to withhold personal income tax (4,000 rubles - 700 rubles = 3,300 rubles).

As a general rule, daily allowances paid to an employee are not subject to personal income tax if their amount does not exceed:

• 700 rub. - for each day of a business trip in Russia;
• 2 500 rub. - for each day when traveling abroad.

Conclusion: per diem limit for commercial organizations no. There are only amounts that are not subject to personal income tax (700 and 2,500 rubles). So how much do you pay per diem? Decide on your own (fix the decision in the internal documents of the organization).

How to calculate business trip days for which you need to pay per diem

Julia Busygina comments, host of the advanced training program "" at Kontur.School:

“If an employee goes on a business trip in a personal and company car, then you can count the days using a memo. The employee must provide such a note upon returning from a business trip along with documents confirming the use of transport to travel to the place of business trip and back (waybill (for example, in form No. 3), invoices, receipts, cash receipts, other documents confirming the route of transport). In other cases, the number of days for which daily allowance must be paid is determined by travel documents.

Daily allowance in foreign currency

Per diems for business trips outside the Russian Federation pay in the amount established in the internal documents of the company.

Systematize or update your knowledge, gain practical skills and find answers to your questions at the School of Accountancy. The courses are developed taking into account the professional standard "Accountant".

Daily allowance for a one-day business trip

In law minimum term business trip is not set. A trip on the instructions of the employer can be one-day. We arrange such a trip as a multi-day business trip (we issue an order, put the appropriate mark in the time sheet: “K” or “06”).

After the employee reports for the trip. The employer reimburses him for expenses, such as travel expenses, as well as other agreed amounts. Are daily allowances? Per diem allowance for "mini trips" across Russia are not paid. Leaving an employee completely without money even on a one-day business trip is not best idea even if it's legal. How can you get out of the situation?

Payments for one-day business trips instead of daily allowances

The employer, at his own discretion, can pay the employee a certain amount instead of per diem.

Per diem allowance for one-day business trips:

• abroad - in the amount of 50% of the daily allowance for business trips abroad, established in the company's local documents;
• in Russia - in general, they are not paid, but you can set the payment to the employee yourself.

Personal income tax from daily allowance for one-day business trips

Previously, the situation with the taxation of per diems and reimbursement of other expenses for one-day business trips was controversial. Today we can say with confidence that the situation has stabilized and the general trend is as follows: payments for one-day business trips are not subject to personal income tax. However, the positions of various departments differ:

1. Opinion of the Ministry of Finance of the Russian Federation: documented expenses associated with a one-day business trip (for example, food expenses) may not be subject to personal income tax in full. If there is nothing to confirm such expenses, then they are exempt from tax within 700 rubles. for a domestic business trip and 2,500 rubles. for a one-day business trip abroad (Letter of the Ministry of Finance of Russia dated March 1, 2013 No. 03-04-07 / 6189).
2. Opinion of the Supreme Arbitration Court of the Russian Federation: paid to employee cash(called daily) are not per diem by virtue of the definition contained in labor law, however, based on their focus and economic content, they can be recognized as reimbursement of other expenses associated with a business trip, made with the permission or knowledge of the employer, and therefore are not income (economic benefits) of the employee subject to personal income tax (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 11.09 .2012 No. 4357/12).

Daily allowance for a business trip to the CIS countries

Business trips to the CIS countries (for example, to Kazakhstan, Belarus, etc.) are a special case. During such business trips, they do not put marks in the passport about crossing the border. Per diems for such trips are calculated in a special order: the date of crossing the border is determined by travel documents (clause 19 of Regulation No. 749 “On the Peculiarities of Sending Employees on Business Trips”).

Travel allowance report

Upon returning from a business trip, the employee is obliged to provide the employer within three working days with:

• advance report on the amounts spent in connection with the business trip;
• the final settlement of the cash advance issued to him before leaving on a business trip for travel expenses (clause 26 of Regulations on business trips No. 749).

As part of the advance document with the employee is not required to report either on daily allowances for business trips in Russia, or on daily allowances for business trips outside the Russian Federation, or for one-day or any other business trips. There are no supporting documents for per diems. The employer pays per diem - X rubles, the employee spends them at his own request.

In 2019, the employer sets the daily allowance on a business trip independently. But it must be borne in mind that it is possible to exempt payments from taxes and contributions only within the limits of the norms. You will find the norms, daily allowances on a business trip 2019 in Russia and abroad in the article.

Per diem limit for business trips in 2019

The legislation does not contain norms for daily allowances on a business trip - each employer decides how much they will pay employees for business trips. The amount and procedure for payment are provided in internal documents. For example, in the regulation on business trips (Regulation, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

Despite this, it must be taken into account that the Tax Code has a maximum daily allowance in 2019 for calculating personal income tax and insurance premiums. The company must not withhold tax and contributions from the amount of payment that does not exceed the limits - 700 rubles per day for trips within Russia and 2500 rubles per day for trips abroad.

Travel expenses in 2019

In addition to per diems, travel expenses in 2019 include payments (Article 168 of the Labor Code of the Russian Federation, clause 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749):

• travel expenses to and from the destination. Including payment for a trip by taxi or other car;
• living expenses - in a hotel or in a rented apartment at the place of business trip;
• other expenses incurred by the posted worker with the permission of the employer.

In Russia, daily allowances are taken into account in 2019 when calculating income tax in full (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation). As we noted above, the norms are associated only with the calculation of personal income tax and contributions.

To include per diems in expenses, the employer must fulfill required condition- confirm the production nature of the trip and the duration of the employee's stay on a business trip. It is not necessary to require documents from the employee to confirm expenses. Read more about how to take into account per diem when calculating taxes, told the experts of the Glavbukh system.

For other travel expenses, there are no norms in the code either. The procedure for paying travel expenses in 2019 is approved by companies in their regulations (clause 11 of Government Decree No. 749 of October 13, 2008). If the company has supporting documents, then the costs can be taken into account when calculating income tax and tax under the simplified tax system.

Sample order to establish per diem norms in 2019

Daily allowance for business trips in Russia

Fix the amount of daily expenses for trips around Russia in 2019 in a collective agreement or local act. To avoid confusion with taxes and contributions, you can adhere to the non-taxable limit - 700 rubles. for a day. From daily allowances in excess of this norm, the accountant will withhold personal income tax and consider insurance premiums.

Travel expenses for daily allowance in 2019 in Russia, pay employees:

• for each day of stay on a business trip, including weekends and holidays;
• for all days on the road (including the days of departure and return), including during the forced delay.

The day of departure is considered the date of departure of transport from the locality where the employee usually works to the place where he was sent. The return day is the date the vehicle arrives at locality where he works permanently. Moreover, if the transport leaves or arrives before 24 hours inclusive, the current day is considered. If this happens at 0 o'clock - the following.

An example of daily allowance calculation in 2019

An employee travels on a business trip by train. The railway station is located within the city.
Train departure time - 23 hours 56 minutes on June 4.
The first day of the trip will be June 4th. Per diems for that day are paid in full.

Daily allowance for business trips abroad

The amount of daily allowance for business trips abroad in 2019 is set by the employer independently in a collective agreement or local act. Moreover, in order to avoid confusion in tax accounting, most often they apply daily allowance rates for business trips abroad, both for personal income tax and contributions - 2,500 rubles. for a day. Then, from the daily allowance, the accountant will not calculate personal income tax and contributions in 2019.

For state employees, there are their own standards for daily allowances abroad (Government Decree of December 26, 2005 No. 812). For example, for China, the daily allowance for a business trip from Russia to foreign countries is 67 US dollars. For Kazakhstan, the size is smaller - only 55 dollars.

The date of departure from Russia and entry into the country back for a business trip abroad is determined (clauses 18, 19 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749):

• for business trips to the CIS countries, for entry into which they do not make a mark in the passport - according to travel documents;
• for business trips to foreign countries - according to the marks in the passport that the employee crossed the border.

Let's assume that the employee before going abroad moves through the territory of Russia. In this case, pay per diem at the rate for domestic business trips. From the day you cross the Russian border, apply daily allowance limits for trips abroad. And from the day you cross the Russian border, again apply the norm for internal business trips.

Daily allowance for one-day business trips in 2019

The employer has an obligation to pay for round-trip travel and accommodation for an employee who travels on a business trip for several days. For each day of the trip, you need to issue a daily allowance (Article 168 of the Labor Code of the Russian Federation). The rules for calculating payments for a one-day business trip were considered by the experts of the Glavbukh system.

For a one-day business trip, reimburse the employee for the travel cost. Pay daily allowance for one day of a business trip in 2019 only if you travel abroad. Charge them not in full, but within 50 percent of the limit that was set for foreign trips (clauses 11, 20 of the Regulation, approved by Government Decree No. 749 of October 13, 2008).

For one-day business trips in Russia, the employee is not entitled to daily allowance. Instead, the company has the right to pay compensation for other expenses associated with the trip. If you do so, then such a condition must be written in local document companies. For example, in an employment or collective agreement. Or you can issue an order that says about compensation for the expenses of seconded employees instead of per diems. You also need to specify the amounts that you will issue to employees.

If you do not pay personal income tax and contributions from the "extra" daily allowance, the tax authorities will issue a fine and charge penalties. The fine is 20 percent of the amount that the organization did not transfer (Articles 122, 123 of the Tax Code of the Russian Federation).