Employee fares are reimbursements for travel expenses during business hours on business errands. According to the decree of the Ministry of Finance of the Russian Federation No. 03-05-04 / 112 dated May 4, 2006, all payments related to travel compensation do not refer to the amounts paid for work. So that when checking inspectors from the tax or labor inspectorate there are no problems and misunderstandings, all costs should be documented.
It is necessary
- - job descriptions;
- - order;
- - notification to the accounting department;
- - an advance report.
Instructions
Step 1
Draw up job descriptions for all employees you pay for travel related work orders. In this document, provide a detailed description of the traveling work procedure and the travel compensation procedure. You can specify that you will issue travel documents or pay a certain amount on certain days if travel is related to more than just public transport.
Step 2
Issue an order. There is no unified form for this document, so write the order in free form. Indicate all the full names of employees, position, number of the structural unit, department, that is, everyone to whom you reimburse for travel, you can indicate in a list order. If you pay for someone's fare by issuing travel documents, and for the rest in cash or in other ways, then draw up a separate order for everyone under different serial numbers. In the orders, describe what types of compensation should be given to employees, in what amount and on the date of monthly compensation.
Step 3
Submit a notice to the accounting department about the issuance of compensation payments. If you plan to issue them separately from salary, then indicate the date of payment in the notification.
Step 4
At the end of the reporting period, all employees who have received travel compensation are required to submit an advance report on the funds used with the attached documents: transport tickets, checks for gasoline.
Step 5
In accordance with the decision of the directors of the Central Bank of the Russian Federation No. 40 dated September 22, 1993 and clause 11 on the procedure for conducting cash transactions, reports must be submitted within three working days after the expiration of the financial reporting period. If this requirement is not met, then the audit of the tax authorities can bring sad consequences. The manager and chief accountant will be charged with a huge administrative fine for non-compliance with the financial accounting procedure.
