Travel expenses during holidays. We will calculate your salary during the business trip

Expenses for employee travel are a significant part of the company's costs, affecting the results of the company as a whole. Therefore, it is extremely important to correctly arrange all the necessary supporting documents for a business trip, and it is equally important to take into account all expenses when paying for a business trip, correctly reflecting them on the corresponding cost items. Let's find out how a business trip is paid in 2017.

Payment for travel allowances

Let's consider what expenses are classified as travel expenses. In paragraph 1 of Art. 264 of the Tax Code of the Russian Federation provides a list of costs recognized as expenses when calculating income tax (PIT). An employee sent on a business trip is paid:

• Per diem, which is compensation for the inconvenience associated with living away from home, for each calendar day. The company sets the daily allowance amount independently and fixes it internally local acts or a collective agreement. The law provides for maximum daily allowance rates that are not subject to personal income tax (Ab. 12, Clause 3, Article 217 of the Tax Code of the Russian Federation) - when traveling within the country they amount to 700 rubles, abroad – 2500 rubles. For example, if an enterprise has determined the daily allowance rate for the Russian Federation at 1200 rubles, then from a difference of 500 rubles. will have to withhold personal income tax;
• Travel costs in both directions, including by taxi, company or personal vehicle. The cost of travel to in full, including service fees carriers, bed fees, etc.;
• Living expenses, including renting an apartment at the place of business trip. Includes costs for renting housing, paying for hotels and Additional services provided for in the price list;
• Other costs taken into account by order of the employer. For example, the cost of registration VHI policy for the duration of a business trip, use of a rented car, taxi or Aeroexpress, services of VIP lounges at airports and train stations, expenses for sending luggage, etc. If these expenses are confirmed by the relevant documents, they can be taken into account when calculating the income tax and simplified tax.

How are travel expenses paid, and what documents are the basis for this?

With the possibility of not having recently issued a mandatory travel certificate and official assignment, the process documentation Business travel has been greatly simplified. Today to send an employee to business trip only required written order company management. The order form can be developed within the company or use the standard T-9. This document states the purpose and timing of the trip, indicates necessary nuances, for example, if a business trip is planned using personal or official transport.

Payment travel expenses in 2017 it is produced in two stages:

• Before the trip, an advance payment is issued with a note in the advance report unified form 0504505, approved by order of the Ministry of Finance of the Russian Federation on March 30, 2015 No. 52n;
• Upon arrival, the employee enters all expenses into the advance report, attaches supporting documents, and submits the document to the accounting department.

How are travel allowances paid: advance payment calculation

So, before sending an employee to business trip he needs to pay an advance. Its size is made up of approximate cost travel, housing rental costs and daily allowance for business trips. The advance is issued in cash from the company's cash desk or transferred to bank card specialist The company may non-cash pay expenses (for example, the cost of travel or a hotel room). In this case, the amount of the advance will be reduced by the amount of costs already incurred.

Payment of travel expenses in advance, example:

Specialist of Gorki LLC (Tver) Roshchin R.T. sent on a business trip to Perm for 5 calendar days from 14th to 18th August 2017.

The company paid for railway travel in both directions by transfer from the current account and booked, but did not pay for, a hotel room for 3 days for 3,300 rubles. in a day. The company’s collective agreement sets the amount of daily allowance – 700 rubles. in a day. The advance amount is:

• of daily allowance 3500 rub. (700 x 5 days);
• living expenses 9900 rub. (3300 x 3 days)

The total advance amount will be 13,400 rubles. The accountant makes an entry for this amount:

• D/t 71 K/t 50.

Acceptance of travel expenses for accounting

Upon arrival from a business trip, the employee is required to report to expenses incurred and confirm them with documents. Days spent on a business trip are confirmed by presenting travel documents. If used Personal car, then the employee must attach to the report memo with documents confirming expenses - gas receipts, etc.

Housing rental expenses are confirmed by providing hotel receipts, apartment rental agreements, etc. Other expenses must also be provided with documentary evidence.

Let's consider an example based on the initial data of the previous one: how business trips are paid if the employee incurs expenses that exceed the advance received. A specialist from Gorki LLC returned from a business trip and submitted a completed advance report on August 21st. Costs incurred:

• daily allowance in the amount of 3500 rubles;
• hotel accommodation 9900 rub.;
• receipt for baggage packing in the amount of 1000 rubles;
• receipt for luggage transportation – 1900 rubles;
• receipt for travel in a cargo taxi (due to the volume of luggage purchased for the needs of the enterprise) – 600 rubles.

Total business trip expenses amounted to 16,900 rubles. Sample of a completed advance report:

Based on this document, approved by the manager, business trip expenses are taken into account and the accountant fills in the following fields:

Business trip expenses are written off to the production account (D/t 20 K/t 71 in the amount of 16,900 rubles), and the overexpenditure is issued to the specialist from the cash desk in the amount of 3,500 rubles. (D/t 71 K/t 50). Thus, the payment for the business trip has been made, and the expenses have been taken into account.

And also in the Government Decree (Regulation number 749). When sending an employee on a business trip, an order is issued, travel certificate(temporarily cancelled) and service assignment. The employee is retained for the duration of his business trip the average size his earnings. Additionally, daily allowances are paid. This amount represents reimbursement for all expenses that are associated with the fact that the employee lives temporarily away from his primary place of residence.

How is a business trip paid?

When it comes to payment, travel allowances must be divided into three parts:

• average earnings;
• daily allowance;
• compensation of expenses.

When calculating average earnings, the last working year is taken into account. If some months were not fully worked (due to sick leave, vacation or other reasons), then these days are calculated accordingly. If the employee has not yet worked for 12 months. in the company, then only the period during which he is registered in this workplace is taken into account.

When calculating per diem, the company relies on internal provisions. Many organizations use the following amounts: 2500 rub. – for trips abroad, 700 rub. – for trips within Russia. These amounts are established in the all-Russian Regulations, which say that they are not subject to personal income tax.

Compensation for expenses primarily includes travel and accommodation. This also includes additional expenses, which are spent by the employee when performing job assignment. By established rules, from these amounts income taxes are not paid.

Payment based on the average salary of a business trip employee

For each working day of departure, payment is made according to average earnings. Salary payments are provided in some cases for comparison.

The employer calculates average daily earnings over a period of one year. With a monthly salary of 10 thousand rubles. (120 thousand rubles per year) the calculation will look like this: 120 thousand: 12: 29.4 (average monthly number of days) = 340 rubles. However, this formula is relevant only for those employees who have fully worked the pay period. If there were months when a person did not work all the days, then the calculation will be performed differently.

When is an additional payment for travel allowance possible?

The average earnings may be less than the salary, and therefore it is not profitable for workers to go on business trips in such cases. Therefore, according to internal rules Some organizations provide additional payment. The calculation of the additional payment is determined very simply - based on the size of the salary itself. Thus, it is not necessary to substitute into the calculation formula average monthly earnings employee, and his current salary.

Other surcharges are related to expenses that relate to business travel. All these expenses must be documented by employees. Some employers set additional payments for meals and even for cultural entertainment of the employee during the trip. However, this must be specified in the local documentation.

How do I pay for a business trip on a day off?

An interesting question for workers and employers is how business trips on weekends are paid according to the Labor Code. Since, according to the Labor Code of the Russian Federation, a day off is a day when an employee can manage his time at his own discretion, if a business trip falls on this day, the employer will have to comply with the norms of Article 113.

If the employee was on the road on a day off, then this is also taken into account. Thus, when traveling on business trips on weekends, employees are guaranteed increased pay. In this context, under higher pay implies at least double size(Article 153). If the employee wishes, then instead double payment he may be given an additional day of rest.

Payment for business trips on holidays

Nowadays, in order to successfully conduct business and prosper a company, it is often necessary to send employees on trips related to resolving certain issues related to the organization’s activities. These trips are regulated by labor legislation and are considered a business trip (Article 166 of the Labor Code of the Russian Federation).

During such a trip, the employee is guaranteed to retain his job, average earnings and reimbursement of expenses associated with the business trip. In practice, an accountant has many questions related to average earnings. What should be paid to an employee when he is sent on a business trip - average earnings or wages, if the latter is higher? Is it necessary to calculate and pay UST and personal income tax on the amount of average earnings accrued to an employee during his stay on a business trip? When calculating income tax, can an organization take into account as part of labor costs the amount of accrued average earnings for an employee while he is on a business trip?

Business trip - a trip of an employee by order of the employer to certain period to carry out official assignments out of place permanent job (Art. 166 Labor Code of the Russian Federation). According to Art. 167 And 168 Labor Code of the Russian Federation When sending an employee on a business trip, he is guaranteed to retain his place of work (position) and average earnings, as well as reimbursement of expenses associated with the business trip. Thus, in cases where Labor Code It is envisaged that the employee will retain his average earnings; average earnings should be calculated rather than paying current wages. The procedure for calculating average earnings is determined in Art. 139 Labor Code of the Russian Federation. This article states that to calculate average earnings, all provided by the system wages, types of payments used by the relevant employer, regardless of the sources of these payments.

Let's calculate the average earnings according to the rules

Features of the order of calculating the average wages presented in Resolution no.922 . They determined that payments are not taken into account when calculating average earnings social nature and other payments not related to wages, such as financial assistance, tuition, rest, etc. Average earnings are calculated regardless of the working mode based on the actual accrued wages and actual time worked for the 12 calendar months preceding the period, during which the employee retains the average salary. In this case, the calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). When calculating average earnings, the following should be excluded from the calculation period: following periods(as well as accruals for these periods) based on clause 5 of Resolution No. 922 :

When, in accordance with the legislation of the Russian Federation, the employee retained his average earnings, with the exception of breaks for feeding the child;

The employee received temporary disability benefits or maternity benefits;

The employee was unable to perform work due to downtime due to the fault of the employer or for reasons beyond the control of him and the employer due to the strike, but did not participate in it;

The employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;

Other cases in which the employee was released from work with full or partial retention of wages or without it in accordance with the law.

In practice, there are cases when an employee’s calculation period for calculating average earnings falls within the time specified in clause 5 of Resolution No.922 , and there is no payroll, then you need to take the period preceding the calculation period and equal to it ( clause 6 of Resolution No.922 ).

There are also cases when someone goes on a business trip new employee(only hired), then the average salary is determined based on official salary, from the installed tariff rate (Clause 8 of Resolution No.922 ).

Let us note that in all cases the average monthly earnings of an employee who worked the full standard working time during the billing period and fulfilled the labor standards ( job responsibilities), cannot be less than the established federal law minimum size wages ( clause 18 of Resolution No.922 ).

In some cases, the current salary may be higher than the average salary calculated in in the prescribed manner, but if an employee sent on a business trip is paid in the amount of wages for the days he is on a business trip, this will be contrary to the provisions labor legislation. This means that the employee must be paid the average salary established by labor legislation for the days he is on a business trip. This is stated in Letter of Rostrud dated 02/05/2007 No.275-6-0 . Employees of the financial department, when answering the question of what salary to pay to an employee sent on a business trip when the current salary is higher than average earnings, refer in their letters to clause 5.5.4 of the RegulationsO Federal service on labor and employment(Further - Position).In accordance with clause 5.5.4 of the Regulations Rostrud exercises the authority to inform and advise employers and employees on compliance with labor legislation. Thus, on the issue of the legality of maintaining not the average earnings, but the current salary when sending an employee on a business trip, you need to contact Rostrud ( letters from the Ministry of Finance of the Russian Federation from26.05.200 8 № 03-03-06/1/335 ,dated November 20, 2007 No.03-03-06/1/818 ). However, despite the letters from Rostrud and the Ministry of Finance mentioned above, there is another position of the financial department, which is based on the legal norm specified in Art. 139 Labor Code of the Russian Federation: organization in a collective agreement or in a local normative act Other periods may be provided for calculating average wages, if this does not worsen the situation of workers ( Letter of the Ministry of Finance of the Russian Federation dated November 30, 2007 No.03-03-06/2/197 ).

Taxation

income tax . Chapter 25 “Organizational profit tax” of the Tax Code of the Russian Federation The object of taxation is the profit received by the taxpayer. Profit is income reduced by the amount of expenses, which are determined in accordance with this chapter. To the taxpayer's expenses according to Art. 255Tax Code of the Russian Federation expenses related to wages are included. They include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, employment contracts(contracts) and (or) collective agreements. In particular, clause 6 art. 255 Tax Code of the Russian Federation notes that labor costs include the amount of average earnings accrued to employees, retained for the duration of their performance of government and (or) public duties and in other cases, provided for by law Russian Federation about labor.

Thus, the amount of average earnings accrued to an employee for the days of a business trip reduces the taxable base for income tax, being included in labor costs.

UST . By virtue of pp. 1 clause 1 art. 235 Tax Code of the Russian Federation UST payers are persons making payments to individuals, including organizations.

In accordance with clause 1 art. 236 Tax Code of the Russian Federation the object of the unified social tax for taxpayers are payments and other remunerations accrued by taxpayers in favor of individuals on labor and civil contracts, the subject of which is the performance of work, the provision of services, as well as under copyright agreements.

According to Art. 237 Tax Code of the Russian Federation When determining the tax base under the Unified Social Tax, any payments and remunerations are taken into account, regardless of the form in which they are made, provided for clause 1 art. 236 Tax Code of the Russian Federation, accrued by taxpayers for taxable period in favor of individuals.

Thus, when calculating an employee’s average earnings for the time he is on a business trip, UST should be calculated and paid from these amounts.

Personal income tax . Personal income tax payers are individuals who are tax residents Russian Federation, as well as individuals receiving income from sources in Russian Federation who are not tax residents of the Russian Federation.

The object of taxation is income received by taxpayers: from sources in the Russian Federation and (or) outside its borders - for individuals who are tax residents of the Russian Federation; from sources in the Russian Federation - for individuals who are not tax residents of the Russian Federation.

According to clause 1 art. 210 Tax Code of the Russian Federation The tax base is all the taxpayer’s income received by him, both in cash and in kind, or the right to dispose of which he has acquired.

From all of the above, we can conclude that the average salary accrued to an employee is the latter’s income, and therefore, personal income tax must be calculated and withheld.

Example.

The commercial director of Raduga LLC was sent on a business trip in the Russian Federation in July 2008, the time spent on the business trip was 4 days. The collective agreement provides for daily allowance in the amount of 1,000 rubles. for each day an employee is on a business trip in the Russian Federation. Salary of this employee is 14,000 rubles. per month. For the billing period (from July 2007 to June 2008) this employee was on sick leave for 7 days (from 04/01/2008 to 04/07/2008) and for the period of temporary incapacity for work he was accrued an average salary of 3,267 rubles. For the specified billing period, the employee was paid financial assistance in the amount of 2,000 rubles. We will calculate the average earnings when an employee is sent on a business trip and determine in what order payments are subject to taxation.

To calculate average earnings, payments in the form are not taken into account financial assistance in the amount of 2,000 rubles. ( clause 3 of Regulations No.922 ).

Based clause 5 of Regulations No.922 When calculating average earnings, the time of temporary disability, as well as the amount accrued during this time, should be excluded from the calculation period. In our example, this is 3,267 rubles, the time is 7 days.

Average daily earnings, except in cases of determining the average earnings for paying vacations and paying compensation for unused vacations, is calculated by dividing the amount of wages actually accrued for days worked in billing period, by the number of days actually worked during this period.

Thus, the average daily earnings will be 629 rubles. (14,000 x 11+ 10,818) / (269 days - 7 days), where 10,818 rub.
(RUB 14,000 / 22 days x 17 days) accrued for 17 working days in August according to the timesheet.

While on a business trip, the employee is entitled to an amount of 2,516 rubles. (4 days x 629 rub.). This amount is subject to Unified Social Tax and Personal Income Tax, from which contributions to compulsory health insurance and the Social Insurance Fund are calculated (from accidents and industrial injuries), and is included in labor costs for calculating income tax.

According to clause 3 art. 217 Tax Code of the Russian Federation when the employer pays travel expenses to the employee, they are not subject to personal income tax daily allowance is within normal limits, established by law:

No more than 700 rub. for each day you are on a business trip in the Russian Federation;

No more than 2,500 rubles. for each day you are on a business trip abroad.

Amounts exceeding these norms are subject to personal income tax.

According to the example, according to collective agreement employees are paid a daily allowance in the amount of 1,000 rubles while on a business trip. So, the employee was paid: 4 days. x 1,000 rub. = 4,000 rub. An amount equal to RUB 2,800 is exempt from personal income tax. (4 days x 700 rub.).

Thus, income subject to personal income tax is 1,200 rubles. (4,000 - 2,800), and personal income tax amount- 156 rub. (RUB 1,200 x 13%).

The following entries are made in accounting:

Note: Daily allowances are included in other expenses associated with production and sales and reduce tax base for profit in the amount of norms established by law ( pp. 12 clause 1 art. 264 Tax Code of the Russian Federation).