Since 2016, new rules for sending employees on business trips come into force. The changes will affect the accrual of daily allowances.
According to the latest legislative changes, since 2016, per diem allowances on Russian business trips have been canceled. Previously, a limit was set in relation to Russian business trips in the amount of 700 rubles. Per diems within this amount were not subject to personal income tax. Pension and insurance contributions were not transferred from the entire daily allowance.
Probably, such changes are connected with the need to increase the budget replenishment from tax revenues in the current economic conditions. After all, per diems not only reduced the personal income tax base, but also allowed them to pay contributions to the Pension Fund and Social Insurance Fund.
At the same time, the daily reimbursement of expenses to employees when traveling abroad will be made in the same volume. When traveling abroad, the daily allowance can be $ 39-64, depending on the country to which the employee is sent. The employer can set his own daily allowance for trips abroad, but personal income tax is not subject to the amount within the legal limit - 2500 rubles.
Despite the cancellation of daily allowance for Russian travel, the employer is obliged to compensate the employee for his expenses related to business travel. If there are supporting documents, these expenses can be taken into account to reduce income tax. The main thing is that they should be economically justified (that is, contribute to making a profit), and not aimed at entertaining an employee on a business trip.
If there are no supporting documents (tickets, receipts, checks, hotel bills, etc.), then taxes must be withheld from all housing and travel compensation paid to the employee.
