Report for travel on public transport. Reimbursement of travel expenses

Many companies, in addition to the guarantees and compensation provided for by labor legislation, on their own initiative provide their employees with a certain set of compensation and social benefits.
The employer, depending on the desire and financial opportunities The company itself sets a specific set of such payments. So, employees at the expense own funds organizations can be paid for: training, travel to and from work, fitness.
However, before you start providing various social benefits, the company should evaluate not only the effectiveness and feasibility of such methods of supporting its employees, but also the required amount of costs and paperwork.

Training at company expense

Necessity vocational training and retraining of personnel for own needs the employer determines it himself (Part 1 of Article 196 of the Labor Code of the Russian Federation). If an employer is interested in increasing the knowledge of its employees for the efficiency of the company as a whole, it can send employees for training and pay the corresponding expenses. The benefit here will be mutual:

• the employee will receive additional knowledge necessary to perform labor functions;
• employer - a more qualified worker.

Training options may vary. So, you can send an employee:

• improve your qualifications through courses and seminars;
• receive additional secondary vocational or higher education.

The disadvantages of this method appear in the event that a trained employee decides to change jobs and the company will have to send someone else to train. This can be avoided by concluding an additional agreement on compensation of costs.

Documenting

Collective agreement. The conditions and procedure for advanced training must be established collective agreement or an agreement, an employment contract (additional agreement to it or additional agreement) (part 2 of article 196 and part 2 of article 197 of the Labor Code of the Russian Federation).

Training plan and order. If, then it is necessary to draw up a plan or training program for the current year. The plan must explain that training is aimed at improving the skills of employees, that is, the costs of it are related to the main activities of the organization. You also need to issue an order from the manager to send the employee for training (Letter of the Ministry of Finance of Russia dated May 16, 2002 N 04-04-06/88).

Sample 1

Study plan (fragment)

Additional documents:

• an agreement with an educational institution, which is concluded on behalf of the company (paragraph 16, clause 7 Model provision, approved by the Resolution Government of the Russian Federation dated June 26, 1995 N 610 (hereinafter referred to as the Standard Regulations)), with an appendix to it curriculum educational institution(indicating the number of visiting hours);
• copy of operating license educational activities(For Russian institution) or confirmation of the corresponding status (for foreign institution);
• a copy of a document confirming the employee’s training (diploma, certificate, certificate, etc.);
• act of provision educational services indicating the period of study, the name of the training program and its cost in rubles. For long-term training, a report should be drawn up separately for each reporting period, that is, once a quarter, and the costs of paying for educational services are included in the costs quarterly.

Income tax. Expenses for employee training are taken into account when general mode(only in the case when the customer of educational services is an employer and not an employee) (clause 23, clause 1, article 264 of the Tax Code of the Russian Federation), with a simplified system (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation) and with the Unified Agricultural Tax (Clause 26, Clause 2, Article 346.5 of the Tax Code of the Russian Federation).

True, under all taxation regimes, in order to reflect expenses, it is necessary to fulfill the conditions specified in paragraph 3 of Art. 264 Tax Code of the Russian Federation. In particular, the organization must have all the documents listed above, the educational institution, in turn, must have a license or status, and the training program is related to professional responsibilities employee (Letter of the Ministry of Finance of Russia dated 06/08/2012 N 03-03-06/1/297).

Note. If employees attend seminars, remember that training costs only include the cost of the training seminar, not the consulting seminar.

If the training was carried out in the interests of the employer, then insurance premiums in off-budget funds and there is no need to pay for insurance in case of injury (clause “e”, clause 2, part 1, article 9 Federal Law dated July 24, 2009 N 212-FZ, hereinafter referred to as Law N 212-FZ, and paragraphs. 2 p. 1 art. 20.2 of Federal Law No. 125-FZ of July 24, 1998, hereinafter referred to as Law No. 125-FZ). For the same reason, there is no need to withhold personal income tax (clause 21, article 217 of the Tax Code of the Russian Federation).

Accounting entries

In accounting, expenses for staff development are reflected in the following entries:

Debit 60-2 Credit 51

An advance payment has been made for advanced training of the employee;

Debit 20 (25, 26, 44) Credit 60-1

Tuition fees are reflected as part of the costs of employee development;

Debit 60-1 Credit 60-2

The amount of the advance issued has been credited;

The cost of employee training is included in cost.

Payment for travel of employees to the place of business and back

An employer can cover the costs of its employees traveling to and from work (for example, compensating them for travel costs). Payment of compensation can be organized as follows.

Option one. At the end of the month, the employee provides documents to the accounting department confirming travel expenses to the place of work and back ( travel tickets), after which he is paid compensation, equal to the amount expenses. As a rule, in this case, the organization sets an upper limit for compensation (for example, travel compensation is paid in the amount actual expenses, but not more than 4000 rub.).

Option two. Compensation can be paid in fixed size, set arbitrarily by the employer based on average travel expenses (for example, 5,000 rubles per month). In this case, the compensation will be part of the salary, so travel documents won't be needed. You can pay for employee travel in other ways, for example, by purchasing special bus to transport employees, or travel tickets for all employees.

Documenting

Employment contract. If a company wants to pay workers compensation for travel, then it is necessary to add a corresponding condition to the employment contracts. This will allow compensation paid to be included in expenses that reduce tax base(clause 25 of article 255 of the Tax Code of the Russian Federation). And in the employment contract indicate the amount of compensation that will be paid:

• fixed;
• in accordance with the expenses incurred.

Order. An order or instruction (in any form) is issued for the payment of compensation.

Sample 2

Order for payment of compensation

Tax accounting, personal income tax and insurance premiums

Income tax. Compensations paid to employees under own initiative employer are classified as labor costs. But only in the case when they are provided for in employment contracts (clause 25 of article 255 and clause 26 of article 270 of the Tax Code of the Russian Federation).

Note. If the payment of compensation for travel is not specified in the employment or collective agreement, then it cannot be taken into account in expenses.

Insurance premiums, contributions for injuries, personal income tax. For the amount of compensation, it is necessary to accrue insurance contributions to extra-budgetary funds and to the Social Insurance Fund of the Russian Federation in case of injury (Part 1, Article 7 of Law No. 212-FZ and Clause 1, Article 20.1 of Law No. 125-FZ). You should also withhold personal income tax (clause 1 of article 210 and clause 6 of clause 1 of article 208 of the Tax Code of the Russian Federation).

Accounting entries

Payment of compensation for travel expenses is reflected as follows:

Debit 20 (25, 26, 44) Credit 73, subaccount "Compensation transport costs",

Compensation for travel expenses has been accrued;

Debit 20 (25, 26, 44) Credit 69, subaccount "Settlements with the Pension Fund for the insurance part of the labor pension",

Accrued pension contributions to finance the insurance part of the labor pension;

Debit 20 (25, 26, 44) Credit 69, subaccount "Settlements with the Pension Fund for the funded part of the labor pension",

Pension contributions have been accrued to finance the funded part of the labor pension;

Debit 20 (25, 26, 44) Credit 69, subaccount “Settlements with the Social Insurance Fund for social insurance contributions”,

Social insurance contributions have been assessed;

Debit 20 (25, 26, 44) Credit 69, subaccount “Settlements with the Social Insurance Fund for contributions for injuries”,

Contributions for injuries have been assessed;

Debit 73, subaccount “Compensation for transportation costs”, Credit 68, subaccount “Personal income tax settlements”,

Personal income tax is withheld from the amount of compensation for travel expenses;

Debit 73, subaccount "Compensation for transportation expenses", Credit 50 (51)

Compensation for travel expenses has been paid (transferred);

Debit 90-2 Credit 20 (25, 26, 44)

Travel compensation is included in cost.

Free fitness and paid holidays

Many employers go further, not limiting themselves to what may be useful solely for organizing the work process, and provide additional bonuses to their employees, not related to their performance. job responsibilities. Some employers purchase club cards to a fitness club for employees, others purchase memberships to swimming pool, third - sanatorium-resort and tourist vouchers, etc.

Note. Sport is a path to health, so more and more employers are thinking about sending employees to fitness to increase their performance and reduce the number of sick leaves.

Documenting

Employment contract. All additional social guarantees for employees, provided by the organization, it is worth indicating in employment contracts or in additional agreements to them in order to confirm the seriousness of the employer’s intentions. In other words, the relevant provisions included in the employment contract (additional agreement) will be a kind of insurance for the employee against the fact that the employer may change his mind and refuse the promises made to the employee when hiring. But this will not affect the taxation procedure for the corresponding expenses.

Order and statements. When purchasing club cards, treatment vouchers, swimming pool passes, a corresponding order manager, which indicates only those persons who will receive these bonuses.

A statement is also required in which employees will have to sign for receiving these benefits. This is important, because then the cost of club cards, vouchers, subscriptions and other things can be included in the income of employees subject to personal income tax (we’ll talk more about this a little later).

Sample 3

Fragment of the statement for issuing club cards

Tax accounting, personal income tax and insurance premiums

Income tax. Buying cards to a fitness club, swimming pool passes or paying for trips - all this is pleasant for the employee and is done by the employer in order to increase motivation. However, prove tax authorities the economic justification of such expenses will be practically impossible. In accordance with paragraph 29 of Art. 270 of the Tax Code of the Russian Federation does not reduce the tax base for income tax expenses for visits to cultural, entertainment or physical education (sports) events, payment for vouchers for treatment or recreation, excursions or travel, classes in sports sections, circles or clubs, to pay for goods for personal (individual) consumption of workers, as well as other similar expenses made in their favor. This is due to the fact that one of the conditions indicated in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, is not fulfilled.

Let us recall that in order to recognize the employer’s expenses as expenses that reduce the tax base for income tax, it is necessary that the expenses be economically justified, namely, directly related to the organization’s activities aimed at generating income. The presence or absence of clauses containing relevant provisions in labor and (or) collective agreements, in in this case doesn't matter.

Insurance premiums, contributions for injuries, personal income tax. The cost of all bonuses provided to employees must be assessed as insurance contributions to extra-budgetary funds (Part 1, Article 7 of Law No. 212-FZ and Clause 1, Article 20.1 of Law No. 125-FZ).

In addition, employees receive income in in kind, which is subject to personal income tax (clause 2, clause 2, article 211 of the Tax Code of the Russian Federation).

An exception is the cost of vouchers for treatment and recreation in sanatorium-resort and health-improving organizations in the Russian Federation (with the exception of tourist ones). Amounts of payment or compensation for the cost of such vouchers are exempt from personal income tax taxes(Clause 9 of Article 217 of the Tax Code of the Russian Federation).

Accounting entries

There are several options for paying employees for sports activities:

• employer pays sports activities workers in the gym;
• purchases subscriptions at a discount and then sells them to its employees;
• transfers money to trade union body, which issues fitness cards to employees;
• The employee purchases a subscription himself, and the organization reimburses him for the costs incurred.

The accounting for purchased subscriptions will depend on the payment option chosen by the company for sports cards. Let's consider the option when the cost of a subscription is deducted from an employee's salary. In this case, the wiring will be like this:

Debit 60 Credit 51

Subscriptions to the fitness center for employees have been paid for, an agreement has been signed with the sports establishment, and payment documents have been received;

Debit 73 Credit 60

The fitness club issued subscriptions, fitness cards were taken into account based on documents issued by the fitness center, subscriptions;

Debit 70 Credit 73

Club cards were issued to employees, their cost was deducted from their salaries (an application from the employee with his signature was received, the employee signed the statement of receipt of the sports card).

September 2013

Question:
The employer decided to pay for the travel of employees from their place of residence to their place of work and back, but we are not talking about the use of personal transport.
How to document, from the point of view of labor legislation, the relationship between an employee and an employer regarding payment to employees of the cost of travel from home to work and back?

Answer:
Labor Code The Russian Federation does not establish the obligation of the employer to compensate employees for the cost of travel of employees from their place of residence to their place of work and back. However, such compensation may be stipulated in an employment contract, collective agreement or local regulation in force in the organization. The terms of contracts or local regulations that establish fares undoubtedly improve the situation of workers, and therefore do not in any way violate labor legislation(Part two of Article 9, Part four of Article 8 of the Labor Code of the Russian Federation). If the payment of such compensation is stipulated in specified documents, by virtue of part two of Art. 22 of the Labor Code of the Russian Federation, payment for workers’ travel from their place of residence to their place of work and back is the responsibility of the employer.
In accordance with part four of Art. 57 of the Labor Code of the Russian Federation in an employment contract, the parties may stipulate additional conditions, that is, conditions not listed in part two of this article as mandatory for inclusion in the employment contract, provided that they do not worsen the employee’s position in comparison with those established by labor legislation and other regulations legal acts, containing labor law norms, collective agreements, agreements, local regulations.
Guided by this norm, the employee and the employer have the right to include in the employment contract a condition on the employer’s obligation to compensate the employee for travel expenses from his place of residence to work and back. The parties have the right to determine the type of transport for which travel is paid by the employer, establish the procedure for determining the amount of compensation for workers' travel expenses, as well as determine its maximum amount, fix in the employment contract the procedure for paying compensation for workers' travel expenses, as well as other conditions.
If the conditions for payment of travel were not initially provided for in employment contracts with employees, the parties may enter into additional agreements to include such conditions in the employment contracts. Additional agreements consist in writing with each employee of the organization separately (Article 72 of the Labor Code of the Russian Federation).

IN contractually sides labor relations has the right to regulate the issue of payment for travel of employees from their place of residence to their place of work and back by including the appropriate conditions in the collective agreement in force in the organization. In Art. 41 of the Labor Code of the Russian Federation states that the collective agreement may include, inter alia, the obligations of employees and the employer regarding the payment of compensation, as well as on other issues, determined by the parties. According to Art. 44 of the Labor Code of the Russian Federation, additions to the collective agreement are made in the manner established by the Labor Code of the Russian Federation for its conclusion, or in the manner established by the collective agreement.
According to Articles 8 and 22 of the Labor Code of the Russian Federation, the employer has the right to regulate labor relations with employees by issuing local regulations.
According to part three of Art. 8 of the Labor Code of the Russian Federation, a collective agreement or agreements may provide for the adoption of local regulations in agreement with representative body workers. The procedure for such approval is established by Art. 372 Labor Code of the Russian Federation. If the collective agreement in force in the organization does not provide for preliminary approval with the representative body of employees, the employer has the right to independently develop provisions for compensation of travel expenses for employees from their place of residence to their place of work and include them in the local one already in force in the organization. normative act, or approve a separate local regulatory act entirely devoted to the issues of compensation for employee travel expenses. The employer adopts or changes the local regulatory act by his order (instruction).
The employer is obliged to familiarize employees with local regulations upon signature, in the case where they are directly related to their labor activity(Part two of Article 22 of the Labor Code of the Russian Federation). The Labor Code of the Russian Federation does not contain a clear criterion by which one or another local act could be classified as directly related to the work activity of an employee. In our opinion, such acts include any local regulations that regulate labor relations with employees. Since the issue of compensation for travel expenses arises from the very fact of the existence of labor relations with this employer, which arose between employees and the employer on the basis employment contracts, we believe that the employer in this case is obliged to familiarize in accordance with Art. 22 of the Labor Code of the Russian Federation with a local regulatory act establishing the latter’s obligation to pay employees’ travel expenses. Employees must be familiarized with mandatory and in the case when an already existing local regulation is supplemented with provisions on compensation for employee travel expenses.
The employer is obliged to familiarize the newly hired employee, against signature, with local regulations directly related to his work activity, even before signing the employment contract (part three of Article 68 of the Labor Code of the Russian Federation). Deadlines for familiarization of existing employees with accepted by the employer is not established by local regulations of the Labor Code of the Russian Federation (as amended by the local regulations).
We also note that the employer will be able to confirm the fact of familiarization only if he has written document with the employee's signature for review.

Material prepared by lawyers Legal consulting GUARANTEE

How to ask your question on labor law, you can read

An employee, going on a business trip, receives compensation payment travel-related expenses.

Reimbursable travel expenses include:

• salary for everything working days, incl. those when the employee was on the road;
• payment for round trip travel, except for taxis;
• rental of property;
• additional expenses associated with the trip in agreement with the manager.

TO additional expenses include participation in work events, insurance, car rental, expenses for obtaining a visa for business trips abroad.

When expenses are documented, they are taken into account when calculating income tax and the simplified tax system.

General information

For correct justification travel expenses, the accountant must correctly, which will serve as confirmation of all business transactions.

Accounting is divided into 2 stages:

1. The amount is approximately calculated and the employee is given money on account.
2. The employee must report, and the accountant must approve all expenses.

To issue an advance payment, the accountant makes a calculation based on 2 documents:

1. or an order from superiors to send an employee on a work trip. Be sure to indicate your full name, the purpose of the trip, and for how long.
2. The manager's decision in writing about the employee's trip on official business or.

Based on the above documents, the accountant calculates the cash advance.

The legislative framework

The issue related to travel allowance payments is regulated by the following regulations:

1. Regulations on the specifics of sending employees to (approved).
2. Regulations on the procedure for calculating wages (approved by RF PP N 922).
3. Federal Law-212 “On insurance premiums...”.
4. Federal Law-125 “On compulsory social insurance”.
5. Letter of the Ministry of Health and Social Development N 1341-19.
6. Letters from the Ministry of Finance of Russia: N 03-04-06|14428, N 03-04-06-01|263, N 03-04-06|1|.

Violation of the rules and procedures prescribed in normative legal acts, leads to responsibility.

Travel expenses

Business travel expenses in 2017 are subject to mandatory compensation in the same manner as in 2016.

Usually the amount for and across the Russian Federation is prescribed separately.

Daily allowance rates

For trips outside the country, daily allowances are paid:

• per day of departure from Russia - according to the standards for trips abroad;
• per day of entry into the country - according to the standards for travel within the Russian Federation.

It should be taken into account that when an employee goes on a business trip for 1 day, the daily allowance is:

• are not paid in the case when work trip carried out in Russia;
• are paid in the amount of 50% of the standards for business trips outside the country.

Supporting documents

The advance is paid before supporting documents are provided. But it should be borne in mind that the business trip must be confirmed by paper, which is provided for such purposes by the organization itself.

Most often, the employer requires it in writing. At the same time, each expense requires its own receipt.

Let's consider separately how to justify expenses:

1. In accordance with RF PP N 771, the time an employee spent on a business trip is determined on the basis of travel documents. Please note that if you lose your ticket, boarding pass The accountant may refuse compensation. If the employee went to business trip on your own, company or rented car, then the evidence will serve waybills, bills, etc.
2. To confirm expenses for rental housing, you must provide a cash register receipt and a hotel invoice. If an employee has rented an apartment, then an agreement with a real estate agency, a receipt or check is required.
3. Other expenses are confirmed by providing documentation for payment for communication services, a list of calls, and a baggage receipt.

Payment procedure

Cost accounting must be carried out without fail. Advance payment is issued before a business trip, but the employee is required to account for every ruble spent.

If any document confirming expenses was lost, the employee must write an explanatory note.

If costs are exceeded, this should be reflected in the reporting. The accounting department will reimburse all additional expenses.

Tax accounting

Calculation of income tax, an advance report serves as a document confirming expenses.

In this case, VAT on business trip expenses is calculated based on 2 conditions:

• if the costs are paid by the company itself;
• There is an invoice for all expenses.

Personal income tax and insurance premiums are always reimbursed for the cost of:

• food, even when it is written separately in the hotel invoice;
• travel, in the case where the employee combined a business trip with a vacation (identified by the dates on the ticket and in the travel order).

If the simplified tax system is used, then expenses are confirmed using following documents and takes into account:

• when paying using an advance payment issued;
• when paying expenses at your own expense and with approval of the report, reimbursement upon arrival.

The accounting report should show expenses as follows:

Video about travel expenses