Daily allowance - compensation payments to an employee who, by order of the head of the enterprise, is sent on a business trip. This is a certain amount of money, which is designed to compensate a person for the inconvenience caused by being outside the usual environment. Until 2008, this amount was strictly limited to 100 rubles, which, for obvious reasons, could not please those leaving on a business trip. Today this tax-free limit is 700 rubles.
Instructions
Step 1
The decision of the Supreme Arbitration Court of the Russian Federation of January 26, 2005 N 16141/04 became the basis for amending Russian legislation, and, in particular, the tax code. In Art. 127, clause 3 of the Tax Code of the Russian Federation set maximum daily allowances that will not be attributed to the income of a posted employee and, accordingly, income tax will not be calculated from this amount. For those on a business trip within the Russian Federation, this amount is 700 rubles, for those on business trips abroad - 2500 rubles per day. The amount of per diems, which exceeds the indicated amounts, must be subject to personal income tax and accounted for as "other income". However, it should be remembered that for organizations financed from the state budget, the daily allowance rate remained the same - 100 rubles.
Step 2
Since 2009, the legislation has excluded restrictions that relate to daily allowances for profit tax purposes (paragraph 4, subparagraph 12, paragraph 1 of Article 264 of the Tax Code of the Russian Federation), therefore a commercial enterprise has the right (Article 168 of the Labor Code of the Russian Federation) to establish its own daily allowance rates for business trips on the territory of the Russian Federation and abroad. They must be formalized by an appropriate local act or reflected in one of the clauses of the collective agreement.
Step 3
Compensation sums are paid for each day of being on a business trip. This amount includes the days when the employee was on the road, as well as holidays, weekends and non-working days. The employee is not required to submit any documents that would confirm the expenditure of these amounts. You can determine the daily allowance by simply counting calendar days.
Step 4
The daily allowance for an employee traveling on a business trip abroad is paid in the currency of the country to which he is sent. According to the Letter of the Ministry of Finance No. 03-04-06 / 6-205 dated 06.09.2010, when crossing the border, per diem for that day is paid according to the standard of the country in which the employee enters, i.e. per diem on the day when the employee crosses the border of the Russian Federation and later, while he is going to the place of work, are paid at the rate of 700 rubles per day.
