Taxation of daily allowances: amount and calculation procedure, daily allowances in excess of the norm and non-taxable business expenses

When is the daily allowance excessive?

Key changes came just in 2021.
This year, the Federal Tax Service administered exactly how the calculation and payment of insurance premiums, which are accrued to the Pension Fund of the Russian Federation, the FFOMC and the Federal CC of the Russian Federation, takes place. In this case, contributions for injuries are excluded. For this reason, the number of chapters in the Tax Code has increased. A new one has appeared, 34. It is she who prescribes exactly how contributions should be calculated and paid. A limit has been established on the amounts that are not required to be subject to insurance premiums. This issue is regulated by Article 217 and Article 422 of the Tax Code of the Russian Federation. Now to the specifics:

In the event that an employee located in the Russian Federation spends no more than seven hundred rubles daily.
When an employee is sent on a business trip abroad, the norm is two and a half thousand rubles daily.

Before the changes, excess daily allowances were not subject to insurance premiums. Of course, if this possibility is not implied by a local regulation or collective agreement of the organization.

In 2021, excess daily allowances are subject to insurance premiums. Now this does not depend on the local regulations of the organization.

Article 424 of the Tax Code of the Russian Federation implies that payments are made on the same day when the calculation and accrual occurred. That is, the date of receipt of the employee’s income, represented by excess daily allowances, is issued at the same moment when the advance report is approved.

It follows that daily allowances, which are somehow above a certain norm, must be included in the bases for calculating the insurance premium in the same month in which the employee’s advance report is approved.

In 2021, a reform was carried out on insurance premiums in relation to daily allowances in excess of the norm. Recent innovations oblige enterprises to pay taxes on the income of their employees along with insurance premiums in case of exceeding the limits on the amount of daily allowances that are withheld by law.

Changes in the field of taxation were made in accordance with the fact that from the beginning of 2021 the Federal Tax Service is responsible for insurance payments. The only exception is if you are injured. All insurance transfers according to the new rules are made to the tax service, and not to the Social Insurance Fund.

The latest tax changes in 2021 establish that daily allowances in excess of the norm must be correctly processed both when traveling on business in the Russian Federation and in other countries. Everything must be done in strict accordance with the Tax Code of the Russian Federation.

In 2021, adjustments were made to Article 422; they are dedicated to daily allowances in excess of taxation standards in 2021. They also need to pay personal tax. However, in addition to these tax contributions, companies are required to make payments to the Social Insurance Fund. The exception is payments that are related to employee injuries.

The Federal Tax Service does not establish the amount of standards for payments per day. In other words, each company can independently determine them for the time spent on a business trip.

The tax office sets limits on the amount of refunds that are not subject to taxation. If the limit is exceeded, the organization must pay compensation for personal income tax on daily allowances in excess of the tax rate in 2021. The company will also have to pay contributions for health insurance and the Pension Fund.

A significant number of enterprises set their own amounts of travel allowances, which exceed the standards defined by law. As a result, they are ready to make insurance payments.

From January 1, 2021, Law No. 212-FZ will cease to apply and will be replaced by a new chapter of the Tax Code of the Russian Federation - Chapter 34 on insurance premiums. In 2021, employers will have to forget about independently rationing daily expenses.

Article 422 of the Tax Code of the Russian Federation establishes a new procedure: now daily allowances are subject to insurance contributions if they exceed the limits established for personal income tax, as evidenced by a direct reference to clause 3 of Art. 217 Tax Code of the Russian Federation. The size of these limits will depend on where the employee is sent - on a business trip in Russia or abroad. Now there is no need to charge insurance premiums on daily allowances if their amount does not exceed:

700 rubles per day – when the employee is on a business trip within the Russian Federation,
2,500 rubles per day – when the employee is on a business trip abroad.

Daily allowances in excess of the norm are subject to insurance premiums in the general manner, with the exception of insurance premiums for “injuries”, from which they are completely exempt. Thus, from 2021, the taxation of daily allowances with income tax and insurance premiums will be carried out according to the same rules.

In 2021, the amount of daily allowance, which is not taxed and from which insurance deductions are not made, has not changed. For business trips within the Russian Federation, this amount is 700 rubles per day. For work trips abroad, this amount is several times higher and amounts to 2,500 rubles.

But daily allowances in excess of the norm are subject to tax. Personal income tax on this amount will be paid on a general basis at a rate of 13%. Also, the company must make insurance deductions from the amount that exceeds the established preferential daily allowance.

To display the amount of travel allowances in excess of the norm in form 6-NDFL, you need to know on what date they are accrued. The date of receipt of income for taxable daily allowances in excess of the norm is the last day of the month in which the manager approved the advance report.

The report is approved after the employee returns from a work trip.

Tax withholding from daily allowances that exceed the established amounts is made at the time of payment to the employee of wages from which personal income tax is withheld. But it is worth remembering that the tax withholding date cannot be earlier than the last day of the current month. This is due to the fact that personal income tax cannot be withheld from the employee until he receives his salary. Based on this, it follows that the payment will be transferred to the tax office no later than the day following the day the personal income tax is withheld.

Calculation example: for December 2021, an employee received a salary (taking into account the average income during a business trip) in the amount of 80,000 rubles. Tax will be withheld from this amount, the amount of which is 10,400 rubles. The advance for December was issued on December 14 in the amount of 40,000 rubles. On December 28, the employee provided an advance report on a business trip across Russia.

On December 29, the advance report was approved by the head of the company. On January 9, the employee was paid the remaining salary, taking into account the deduction of tax in the amount of 10,400 rubles. Also, the tax on daily allowances in excess of the norm was withheld from the salary. This amount was 325 rubles.

In 2021, companies will have to pay insurance premiums on daily allowances above the norm. And these are not the norms that are enshrined in local acts, but their own limits prescribed in the new article of the Tax Code of the Russian Federation.

We will show you with an example how to calculate insurance premiums from daily allowances in excess of the norm.

Example. Insurance premiums from daily allowances are above the norm On January 10 and 11, 2017, the director of ZARYA LLC (Moscow) was on a business trip in Belgorod. The daily allowance for two days amounted to 10,000 rubles. (5000 rubles per day).

Not subject to insurance premiums - 1400 rubles. (700 rubles × 2 days). Excess daily allowance - 8600 rubles. (10,000 - 1400). From this amount you need to calculate insurance premiums, except for contributions for injuries.

DEBIT 44 CREDIT 69 subaccount “Settlements with the Pension Fund” – 1892 rubles. (RUB 8,600 × 22%) — pension insurance contributions have been accrued;

DEBIT 44 CREDIT 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions” – 249.40 rubles. (RUB 8,600 × 2.9%) - contributions have been accrued in case of disability and maternity;

DEBIT 44 CREDIT 69 subaccount “Settlements with FFOMS” – 438.60 rubles. (RUB 8,600 × 5.1%) — health insurance premiums have been charged.

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What rules determine the division of daily allowances incurred during business trips into those that are exempt from the calculation of contributions for them and those that form the basis for calculating insurance premiums for daily allowances in 2017?

https://www.youtube.com/watch?v=JeIT8eqk1ko

In terms of establishing this boundary, clause 2 of Art. 422 of the Tax Code of the Russian Federation refers to clause 3 of Art. 217 of the Tax Code of the Russian Federation, i.e. to the same restrictions that apply to resolve the issue of taxation of daily allowances on the income of individuals. In the text of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation specifies 2 values of daily allowance, if exceeded, the obligation to withhold personal income tax from an employee who has been on a business trip arises:

700 rub. — per day of a business trip in the Russian Federation;
2,500 rub. - per day of stay on a business trip abroad.

Starting from 2021, these same values will have to be used in relation to the issue of calculating insurance premiums subject to the provisions of the Tax Code of the Russian Federation.

Daily allowances issued for a 1-day business trip will also be above the norm, regardless of their amount, since daily allowances are not provided for business trips of such duration (clause 11 of the Decree of the Government of the Russian Federation “On the specifics of sending employees on business trips” dated October 13, 2008 No. 749).

Daily allowances issued for business trips abroad can be paid in foreign currency. In this case, they will require their conversion at the exchange rate into rubles. On what day should such a recalculation be made in order to establish whether the daily allowance limit has been exceeded and to determine the base from which insurance premiums will be calculated? It should be carried out on the date on which the amount of excess daily allowance is calculated in favor of the employee who was on a business trip (letter from the Ministry of Finance of Russia dated March 16.

List of non-contributory travel expenses

Employers who regularly or occasionally send employees on business trips may have a question: are business trips subject to personal income tax and insurance contributions?
See details about personal income tax on travel expenses in 2020.

And within the framework of this material, we will consider the issues of taxation of travel expenses with insurance premiums.

The concept of “travel expenses” is general. It combines various types of expenses, each of which has its own characteristics of being included in the contribution base or excluded from it. Therefore, there is no clear answer to the question of whether travel expenses are subject to insurance premiums.

For all listed expenses, except for daily allowance, a single rule applies: they are not subject to contributions if they are actually incurred and documented.

Next, we will tell you under what conditions certain types of travel expenses are subject to insurance premiums.

Stages of levying daily insurance premiums in 2021

a day of stay on a work trip across Russia (700 rubles);
trip to another country (2500 rubles).

Personal income tax is withheld in cases where the amount of compensation exceeds the specified standards.

If a company reimburses an employee for per diem in excess of the norm, his income is subject to taxes. It is recognized regarding the last day of the month on which the advance report is approved, which is sent by the employee returning from a business trip.

Personal income tax is payable after the following payments are made to the employee; this requirement also applies to salary. Payment must be made on the first business day following the listed payments to the official. This procedure is regulated by the Tax Code of the Russian Federation, Article 226.

payment for accommodation in another locality;
transportation costs (the general director of the organization determines its type);
expenses for additional personal needs.

Compensation for other expenses is made to the official with his daily allowance, which is provided by the company management. The amount may be increased by appropriate decision of the company’s management.

registration of a foreign passport and visa;
use of lounge services at airports and train stations;
Internet and cellular communications;
currency exchange commission.

While on a work trip, the employee does not incur financial losses. The company must cover all the official's expenses that arise during the trip when paying the very first salary. The state levies certain taxes on these and other payments.

Taxes are an integral part of the life of every citizen of the Russian Federation. The page https://investtalk.ru/nalogi/st-407-nalogovogo-kodeksa-rf describes tax benefits under Article 407 of the Tax Code. And here we describe in detail what taxes you need to pay when donating real estate to a close relative. This and other information will help you avoid difficulties with the tax service of the Russian Federation.

At the legislative level, the amounts of travel allowances are established, which are exempt from taxation. Amounts have been determined for trips both within Russia and for work trips abroad.

Amount of daily allowance on which tax is not paid:

700 rubles per day for business trips within the country;
2500 rubles for foreign business trips.

If the daily allowance is higher than the specified amounts, then tax will be charged on the entire amount exceeding the reduced allowance. An amount exceeding the preferential amount is subject to personal income tax at a rate of 13%. In addition to personal income tax, insurance premiums must be paid on daily allowances in excess of the norm. If their size does not exceed 700 and 2500 rubles, then insurance premiums are not deducted.

When calculating income tax, an organization's accountant has the right to write off the daily allowance issued to an employee in full. According to the Tax Code of the Russian Federation, there is no need to standardize daily allowances. Their inclusion in the company’s expenses is carried out together with the approval of the expense report.

Calculation example: financial analyst Ivanov was on a business trip in Denmark from January 15 to 17. The head of the company set travel allowances to Denmark in the amount of 250 Danish kroner (DDK) per day. The daily allowance for business trips within the country in the company is 700 rubles.

While on a business trip, the employee is accrued the following daily allowances:

for 2 days in Denmark – 500 CZK (250 DDK per day * 2 days);
for 1 day of arrival in Russia – 700 rubles.

The Danish krone exchange rate on January 20 was equal to 8.42 rubles/kroner.

The amount of daily allowance for business trips abroad was calculated based on the exchange rate valid on the date of payment. When calculating the amount of personal income tax, the accountant did not take into account daily allowances, since their amount does not exceed the preferential amount, which is exempt from taxes.

Since 2021, insurance premiums intended for the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund and the Social Insurance Fund (in terms of disability and maternity insurance) have changed their administrator, coming under the control of the tax authorities. The rules for calculating these contributions are now contained in a separate chapter of the Tax Code of the Russian Federation dedicated to them.

Until 2021, the above contributions were subject to the now repealed law “On Insurance Contributions...” dated July 24, 2009 No. 212-FZ, in which in paragraph 2 of Art. 9 stated that daily allowances due to an employee during his stay on business trips both within the territory of the Russian Federation and abroad are not subject to contributions. The daily allowance was not limited in any way.

In the rules established by the new legal act (clause 2 of Article 422 of the Tax Code of the Russian Federation), a similar rule has been changed and contains a reference to restrictions within which daily allowance contributions may not be charged. Thus, exceeding the established limits automatically results in the obligation to charge insurance premiums for daily allowances in 2021.

Failure to accrue contributions for these payments will result in an underestimation of the contribution base and the emergence of several types of liability. Read about what they will turn out to be in the article “Calculation of insurance premiums for the 1st quarter of 2021”.

The calculation of personal income tax is accompanied by standardization of the amount of daily payments. Tax-free amounts include:

one day of travel for work in the Russian Federation (700 rubles);
business trip abroad (2500 rubles).

If the amount of this compensation is higher than the specified standards, then personal income tax is withheld.

Personal income tax is withheld for the next payments made to the official, including wages. Personal income tax must be transferred on the first working day, following the listed income payments to the employee. This rule corresponds to Article 226 of the Tax Code of the Russian Federation.

Daily allowances that exceed the standards are paid to the employee in accordance with the established law. In addition to such payments, the employer is obliged to reimburse the employee for the following expenses related to the work trip:

for transport, the type of which is determined by the general director of the company;
to pay for housing in another city;
additional personal needs for living outside the place of residence.

Compensation for other expenses is covered by the employee’s daily allowance provided by the head of the enterprise. At the same time, it is envisaged that their amount will be increased by decision of the employer.

It should be remembered that daily allowances above the norm are subject to tax. Failure to comply with this rule may result in legal proceedings.

Russian Pension Fund;
Social Insurance Fund (in case of temporary disability of an employee or pregnancy);
MHIF.

Please note that this list does not include so-called “injury” contributions. Tax legislation will not apply to these contributions, so these contributions will need to be accrued only on that part of the daily payments that exceeds the established limit. This rule still applies today, i.e. the changes will not affect it.

This innovation is based on the fact that from 2021 the Federal Tax Service will directly administer the procedure for calculating and paying insurance premiums to the organizations listed above. In addition, based on this innovation, a new chapter has appeared in the Tax Code, this is chapter No. 34 “Insurance premiums”. In the chapter you can find both general information on the introduction of insurance premiums and more detailed information (for example, the limit on daily allowances, etc.).

A new one has appeared, 34. It is she who prescribes exactly how contributions should be calculated and paid. A limit has been established on the amounts that are not required to be subject to insurance premiums.

The changes in 2021 did not affect the contributions for injuries in any way; daily allowances are still not subject to these charges, regardless of what their amount turned out to be.

So, when sending an employee on a business trip, you should reimburse:

Money spent on travel.
Money used to rent a home.
Expenses related in one way or another to paying for accommodation, since it is not possible to stay at a permanent place of residence.
Other expenses that the employee made with the approval of the employer.
Additional expenses.

How exactly the money spent during a field trip to complete a service assignment will be returned is decided by local regulations or a collective agreement. But there is a certain norm. But what to do with excess daily allowances in 2018? Excess daily allowances are subject to insurance premiums in 2021. Key changes occurred in 2021.

General points The daily allowance standard for different regions of our country is common. This means that this year there are no restrictions on daily allowances in various regions of Russia.

The amount of daily allowance must be fixed in local acts of the organization’s management. Thus, the company itself determines the daily allowance standard, accepting it as expenses under the simplified taxation system.

Last year, in 2021, no daily allowance limits were introduced. Standards and accounting In 2021, travel allowances can be of any size, regardless of whether the employee goes abroad or remains in the Russian Federation.

compensation payments for the costs of purchasing travel tickets;
funds to pay for rented living quarters;
daily allowances (paid within the framework of legally approved standards);
funds to reimburse other expenses incurred on a business trip by an employee during the performance of his official assignment.

Type of expenses	Possibility of taking into account costs when calculating income tax
Daily allowance	The full amount of daily allowance can be taken into account when calculating income tax. In this case, no documents confirming expenses are required - an accounting certificate with calculations, an order for sending on a business trip, tickets indicating the point of departure and arrival are sufficient.
Compensation for travel to the destination and back to the employer’s enterprise	Can be fully taken into account when reducing the tax base for income tax. When purchasing luxury train tickets (or business class air tickets), their cost can also be taken into account in full. If there is documentary evidence and justification for the need to pay for a luxury lounge or the cost of chartering an aircraft for travel to the place of performance of an official assignment and back to the place of work, these costs can also be taken into account when calculating income tax.
Travel compensation in case of loss of travel documents confirming the fact of the trip	If it was not possible to obtain a duplicate ticket, copy of a travel document or a certificate from the transport company, it is prohibited to take into account travel expenses when calculating income tax.
Compensation for the purchase of an electronic ticket	If there is documentary evidence of the purchase of an electronic ticket (printout, boarding pass, cash register receipt, slip, electronic terminal receipt), you can take into account the cost of the electronic document when calculating income tax.
Taxi fare compensation	Taxi fares can be taken into account if: travel costs are economically justified; there is evidence of payment for taxi services; the employee was traveling to the airport for an international flight; the employee was traveling to his destination or back to his place of employment.
Compensation for living expenses	If there is documentary evidence of payment for housing, the company's expenses can be taken into account in full. If there are no documents, costs cannot be taken into account.
Visa costs	If the trip took place, you can take the expenses into account when calculating your income tax. If the employee has not traveled abroad, costs cannot be taken into account.
Losses associated with payment of a fine for returning a ticket in case of interruption of an international business trip	You can include it in expenses and reduce the tax base for income tax.
Expenses for the services of intermediary companies (travel agencies, etc.)	They can be taken into account if there is a certificate of work performed with a breakdown of the cost of each service provided.

Use of personal transport by a business traveler

An employee can also go on a business trip in his own car. In order not to impose contributions on compensation related to the exploitation of an employee’s property, several conditions must be met (letter of the Ministry of Finance dated March 28, 2019 No. 03-15-06/21254):

The types of expenses subject to compensation are prescribed in the collective agreement, for example: for the purchase of fuels and lubricants, repair of a vehicle during a business trip.
The employee agrees with the employer on the fact of going on a business trip in a personal car.
Expenses are supported by documents.

Useful information about compensation:

for unused vacation without dismissal;
personal car without personal income tax and contributions;
rental housing for an employee;
delay of wages.

Personal income tax on payments for one-day business trips

When a manager sends an employee of his organization on a business trip to perform official business, he must be reimbursed for all expenses that were in one way or another associated with this task. For example, you should return the money that the employee spent to pay for accommodation in another territory, that is, at a distance from his place of residence.

It turns out that if the company issues as much daily allowance as it initially decided, there is no need to overpay insurance premiums. The entire amount is exempt from contributions if it does not exceed the approved norm.

By the way, the amount of daily allowance is not limited by law, in Art. 217 of the Tax Code of the Russian Federation provides only their norms for the purposes of taxation of personal income tax and insurance contributions, which represent a non-taxable minimum. The daily allowance standards for business trips are 2021: for Russian business trips - 700 rubles, and for foreign ones - 2,500 rubles, they were also valid in 2021. Amounts issued to an employee in accordance with corporate standards in excess of the limit are subject to personal income tax and insurance contributions (clause 2 of Article 422 of the Tax Code of the Russian Federation).

How to pay insurance premiums on daily allowances, read the material “What are insurance premiums on daily allowances in 2021?”

Calculation of daily allowances for foreign business trips is made according to the customs service marks in the foreign passport of the posted employee. As a general rule, the day of crossing the border to leave the Russian Federation is considered as a day abroad, the day of crossing the border to enter the Russian Federation is already considered a day in the Russian Federation (clause 18 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749). If daily allowances for a trip are issued in a foreign currency, for personal income tax purposes they are recalculated into rubles at the Bank of Russia exchange rate on the last day of the month in which the advance report was approved after the employee returns from a business trip or on the day of dismissal, if the employee is dismissed after returning from a business trip. But for the purposes of calculating insurance premiums from excess daily allowance amounts, the date of approval of the advance report is used (letter of the Ministry of Finance dated May 29, 2017 No. 03-15-06/32796).

Example

The commercial director of Smolensk Breweries LLC left Smolensk on a business trip on 03/01/2018. In the period from 03/02/2018 to 03/03/2018, he worked in Moscow. On March 4, 2018, I left by train for Prague. The train departed at 7:45 on 03/04/2018, crossed the Russian border at 3:01 on 03/05/2018, and arrived at its destination at 9:50 on 03/05/2018. The director returned by plane to Moscow on 03/09/2018 and arrived in Smolensk on 03/10/2018.

According to corporate standards, the directorate has established increased daily allowance rates: 1,000 rubles. for Russia, 50 euros for European countries.

According to the business trip schedule, the director was given:

Rubles for 03/01/2018, 03/02/2018, 03/03/2018, 03/04/2018, 03/09/2018 and 03/10/2018 = 6 days. Total: 6,000 rub. per diem in Russia.
Euro for 03/05/2018, 03/06/2018, 03/07/2018, 03/08/2018 = 4 days. Total: 200 euros.

The director submitted the advance report on March 13, 2018. The advance report was approved that same day.

The euro exchange rate set by the Bank of Russia was 69.7972 rubles as of 03/13/2018, 70.5618 rubles as of 03/31/2018.

6,000,200 × 69.7972 = 19,959.44 rubles.

700 × 6 2500 × 4 = 14200 rub.

The amount subject to personal income tax is: 6,000,200 × 70.5618 – 14,200 = 5,912.36 rubles.

The accountant of Smolensk Breweries LLC calculated insurance premiums in the amount of: 19,959.44 – 14,200 = 5,759.44 rubles.

The Labor Code of the Russian Federation does not establish the employer’s obligation to pay the same daily allowance to all employees of the organization: they can be divided into categories, assigning a corresponding amount to each of them in the accounting policy. This is stated in the letter of the Ministry of Labor of Russia dated 02/14/2013 No. 14-2-291 and the letter of Rostrud dated 03/04/2013 No. 164-6-1.

Also, the amount of daily allowance for business trips in 2021 can be made dependent on several factors, for example, the cost of food and travel on passenger transport at the place of business trip or position held. The main thing is to consolidate changes in accounting policies and regulations on business trips.

As has already become clear, daily allowances are exempt from personal income tax withholding within the limits specified in the Tax Code of the Russian Federation, that is, when daily allowances are paid in an amount greater than this norm, tax is charged on the excess amount. For personal income tax purposes, the date of receipt of income in the form of excess daily allowance is recognized as the last day of the month in which the advance report is approved (subclause 6, clause 1, article 223 of the Tax Code of the Russian Federation). In this case, the deduction should be made from the next salary payment to the employee, and the tax should be transferred to the budget no later than the next day after this payment (this is stated in clause 6 of Article 226 of the Tax Code of the Russian Federation).
The Ministry of Finance of the Russian Federation in a letter dated October 1, 2015 No. 03-04-06/56259 indicates that funds paid to an employee in exchange for daily allowances for one-day business trips are not subject to personal income tax in the amounts provided for in paragraph 3 of Art. 217 Tax Code of the Russian Federation.
Tax accounting of daily allowances for income tax purposes does not imply standardization, that is, they are recognized in the amount established by the enterprise. Art. 272 of the Tax Code of the Russian Federation states that travel expenses are recognized in accounting on the date of approval of the advance report: this rule also applies to daily allowances.
Starting from 2021, daily allowances in excess of the norms established by clause 3 of Art. 217, insurance premiums are charged for VNIM, OPS and compulsory medical insurance (clause 2 of Article 422 of the Tax Code of the Russian Federation). The letter of the Ministry of Finance of Russia dated March 16, 2017 No. 03-15-06/15230 clarifies that for daily allowances in foreign currency, conversion into rubles must be carried out at the official rate of the Central Bank of the Russian Federation established on the date of accrual of daily allowances in favor of the employee.
The day of calculating daily allowance for the purposes of calculating insurance premiums is the day of approval of the advance report (see letter of the Ministry of Finance of the Russian Federation dated May 29, 2017 No. 03-15-06/32796). Contributions for injuries on daily allowances, both within and above the norms, are not accrued (clause 2 of Article 20.2 of Law No. 125-FZ, letter of the Federal Social Insurance Fund of the Russian Federation dated November 17, 2011 No. 14-03-11/08-13985).

About reflecting daily allowances in 6-personal income tax, read the article “How to correctly reflect daily allowances in excess of the norm in 6-personal income tax?”

Read more about the taxation of travel expenses in the material “Procedure for taxation of settlements with accountable persons.”

When one-day business trips occur, compensation payments to employees are not considered daily allowance. Such costs should be classified as other expenses (Article 168 of the Labor Code of the Russian Federation). However, such compensation payments are subject to personal income tax according to the same standards - 700 rubles. in the Russian Federation, and over 2,500 rubles. - outside the territory of the Russian Federation. This is confirmed by officials (“The Ministry of Finance explained how to assess personal income tax on “one-day” daily allowances”).

In some cases, business trips take place within the same locality. When an employee travels outside the workplace specified in the employment contract to separate divisions of the organization or the head office, the trip is also considered a business trip (clause 3 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749). At the same time, trips should not be permanent, and the employee’s activities cannot be associated with a traveling schedule.

About the peculiarities of personal income tax assessment of payments for the traveling nature of work, read the material “Payments to traveling workers: when can personal income tax not be withheld?”

For a one-day business trip outside the state, daily allowance is paid in the amount of 50% of the standard expenses outside the Russian Federation (clause 20 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

Such daily allowances are also not subject to personal income tax within generally accepted limits.

When sending employees on a business trip for official reasons, each organization has the right to set the amount of daily payments at its own discretion. The amount or procedure for calculating compensation costs must be established by local regulations. Personal income tax is withheld from payments to employees in excess of established all-Russian norms, that is, from payments of more than 700 rubles. per day for business trips in Russia and for amounts exceeding 2,500 rubles while staying on the territory of foreign countries.

For information on how daily allowances are subject to insurance premiums in 2021, read the article “What are the insurance premiums for daily allowances in 2018?”

In explanations on this matter, the relevant departments replied that it was not necessary. The Ministry of Labor of Russia in letter dated November 27, 2014 No. 17-3/B-572 and the Social Insurance Fund (SIF) of the Russian Federation in paragraph 2 of the appendix to the letter of the FSS of the Russian Federation dated April 14, 2015 No. 02-09-11/06-5250 led in favor of For such a statement the following arguments:

Insurance premiums, according to Part 2 of Art. 9 of the Federal Law of July 24, 2009 No. 212-FZ, are not charged on fees paid for issuing and receiving visas. The authors of the letters note that this category of expenses should also include payment for medical insurance, which is an integral part of each visa.
When a business trip is cancelled, these expenses do not lose their essence, so such payments do not need to be subject to insurance premiums.

Is it necessary to levy insurance premiums on one-day business trips? Read the material “One-day daily allowance and insurance premiums – should they be taxed or not?”

In business practice, there are circumstances in which an employee who has entered into a civil law agreement with an organization is sent on a business trip. Payments for such a trip should also not be subject to insurance premiums, despite the fact that it is not considered a business trip.

The point here is this. On the one hand, it seems that the expenses of such an employee do not fall under the provisions of Part 2 of Art. 9 of Law No. 212-FZ, which protects travel expenses from insurance premiums.

But on the other hand, reimbursement of costs incurred by an employee during the execution of civil contracts is regulated by another important document - the Civil Code (clause 2 of Article 709, Article 783, clause 2 of Article 975). Therefore, in such circumstances, one should be guided by sub. “g” clause 2, part 1, art.

Additional services on the train

The cost of travel to and from the business trip may include the cost of service. For example, when purchasing a ticket for a luxury carriage on long-distance trains (clause 33 of the Rules for the provision of services, approved by Decree of the Government of the Russian Federation dated March 2, 2005 No. 111).

The composition of the range of services is determined by the carrier. In each train, taking into account the schedule and the duration of the passengers' stay on the route, it may vary. Paid services include: provision of guaranteed food, printed materials, sets of sanitary and hygienic items (Order of the Ministry of Transport dated July 9, 2007 No. 89).

Compensation for the cost of paid services included in the ticket price is not included in the contribution base, since the cost of such services forms the single cost of travel on the train (letter of the Ministry of Finance dated 08/07/2017 No. 03-04-06/50386).