Work in many companies is associated with the need for business trips both domestically and abroad. In this case, the employer is obliged to compensate the employee for the cost of travel, accommodation and the so-called daily allowance.
Daily travel expenses are paid for long journeys only. If the employee is sent on a one-day business trip, then the daily allowance is not paid, because he has the opportunity to return to his place of permanent residence.
The organization and individual entrepreneurs can set the daily allowance rates independently. This applies to both Russian and foreign business trips. That is why, in all companies, the daily subsistence allowance varies widely, and it is quite legal.
These costs can be taken into account in full both when applying the OSNO (as part of other costs), and when using the simplified tax system. The limit for the daily allowance is also not enshrined in legislation. However, the company must issue a local regulation, which will prescribe the amount of per diem that is payable. It may be required in case of verification by extrabudgetary funds.
It is important to take into account that the Tax Code contains the maximum daily allowance that is not subject to personal income tax. In 2015, these indicators have not changed. This is 700 rubles. for Russian trips and 2500 rubles. for overseas.
It turns out that if the employee was compensated for expenses in the amount of 400 rubles. per day, they are not taxable. However, if the daily allowance was 1000 rubles. per day, then from an amount of 300 rubles. (1000-700) it is necessary to transfer personal income tax to the budget.
At the same time, the entire amount of per diems is not subject to contributions to funds (PFR and FSS). The main thing is that it does not exceed the established norm in the local orders of the company.
