General concept of daily expenses
Daily expenses are funds that are provided to an employee as additional expenses to pay for housing, as well as food outside the place of food.
When an employee is sent on a business trip, he must be paid a daily allowance for each day he spends on a business trip.
The amount of daily allowance is not regulated by law. But according to clause 11 of the Regulations approved by the Government of the Russian Federation dated October 13, 2008 No. 749, the enterprise must provide the posted employee with funds that he can spend on accommodation and transportation.
The daily allowance includes the following expenses:
- Fare;
- Living expenses;
- Food expenses
- Costs for business calls, Internet, banking or postal services, etc.
While on a business trip, an employee can spend daily funds for any purpose, and does not have to account for them.
Daily expenses
The amount of daily expenses is not established at the legislative level. The company independently establishes daily expenses in its internal regulations, for example this may be the Regulations on Business Travel.
At the legislative level, the maximum amount of daily payments is established and this is set out in paragraph. 12 clause 3 art. 217 of the Tax Code of the Russian Federation, from which income tax is not paid, namely:
- Business trip within the territory of the Russian Federation – 700 rubles;
- Business trip outside the Russian Federation – 2500 rubles.
If an enterprise sets the daily allowance in its internal regulations at 1,200 rubles, then it is necessary to pay income tax on the amount of 500 rubles.
How to calculate daily allowance during a business trip in Russia and abroad
The formula for calculating daily expenses is the same for both trips within Russia and for trips abroad. And she looks like this:
RS = SD × D,
Where
RS – estimated daily allowance;
SD – the amount of daily allowance for one day, which is established at the enterprise in internal regulatory documents;
D – Duration of a business trip, which is expressed in days, including days en route.
Important!!! If an employee has not spent all his daily allowances during a business trip, he is not obliged to return them to the company’s cash desk, much less account for them.
There are also cases when the provided daily allowance is not enough for an employee during a business trip. In this case, you can contact the head of the company to agree on additional daily allowances or spend your money during a business trip, which, after returning from a business trip, the company will compensate for the costs, only for this you need to save all supporting documents.
Changes in insurance premiums for daily expenses in 2017
In 2021, insurance premiums intended for the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund began to be controlled by the tax service. The rules for transferring these contributions are described in a separate section of the Tax Code of the Russian Federation.
The above contributions until 2021 had to be transferred in accordance with the federal law “On Insurance Contributions...” dated July 24, 2009 No. 212-FZ, which has already lost force. And in paragraph 2 of Article 9 it was said that daily allowances are in no way subject to insurance premiums, regardless of where the employee is sent, either within the territory of the Russian Federation or abroad. And the amount of daily allowance had no restrictions.
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 an obligation to charge insurance premiums for daily allowances in 2017-2021.
Daily allowances - 2021 in terms of taxes
Starting from 2021, daily allowances will not be subject to insurance premiums in the amount established by the Tax Code.
Daily allowances in excess of this limit, even if their amount is specified in the company’s local regulations, are subject to both contributions and personal income tax 04/18/2017
When sent on a business trip, the employee is guaranteed reimbursement of expenses associated with the business trip, including additional expenses for living outside of permanent place of residence (daily allowance) (Articles 167, 168 of the Labor Code of the Russian Federation).
If sent on a business trip, the employer is obliged to reimburse the employee for travel and rental expenses, additional expenses associated with living outside the place of permanent residence (per diems), and other expenses incurred by the employee with the permission and knowledge of the employer.
The procedure and amount of reimbursement of expenses related to business trips are established in the collective agreement or local regulations of the company.
Insurance premiums based on daily allowance
Since 2021, the Federal Tax Service of Russia has been administering the procedure for calculating and paying insurance premiums to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund of Russia (with the exception of contributions for injuries). In this regard, the Tax Code has been supplemented with a new chapter 34 “Insurance premiums”. It sets out the rules for calculating and paying contributions.
Thus, it has been established that daily allowances in the amount of:
- no more than 700 rubles for each day of a business trip in the Russian Federation;
- no more than 2,500 rubles for each day of being on a business trip abroad (clause 3 of article 217, clause 2 of article 422 of the Tax Code of the Russian Federation).
Until 2021, daily allowances were not subject to insurance premiums within the limits established by the company itself in its local regulations.
Thus, from 2021, daily allowances in excess of these standards should be subject to contributions, regardless of whether the excess amounts are prescribed in local regulations or not.
As a general rule, the date of payments is determined as the day they are accrued (clause 1 of Article 424 of the Tax Code of the Russian Federation). The date the employee receives income in the form of excess daily allowance is the day the advance report is approved.
This means that daily allowances that exceed the norm are included in the base for calculating insurance premiums in the calendar month in which the employee’s advance report is approved.
Let us remind you that upon returning from a business trip, the employee is obliged to submit an advance report on the amounts spent in connection with the business trip, including daily allowances, within three working days, and make a final payment on the cash advance issued to him before leaving for the business trip for travel expenses (clause 26 Regulations on business trips, approved by the Government of the Russian Federation of October 13, 2008 No. 749).
Please note that daily allowances are not subject to insurance premiums for injuries (Clause 2, Article 20.2 of Federal Law No. 125-FZ of July 24, 1998). In this case, the amount of daily allowance does not matter.
Personal income tax on daily allowances
Excessive daily allowances are also subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation).
Calculation of personal income tax on excess daily allowances is made on the last day of the month in which the advance report is approved. And the calculated tax is withheld, for example, from the salary amount. The withheld personal income tax must be transferred to the budget no later than the day following the day of payment of income (subparagraph 6, paragraph 1, article 223, paragraphs 3, 6, article 226 of the Tax Code of the Russian Federation).
Income in the form of daily allowances exceeding the standards established by law, when filling out section 3 of the certificate in form 2-NDFL, is reflected under income code 4800 “Other income” in the month of approval of the advance report (letter of the Ministry of Finance of Russia dated June 21, 2016 No. 03-04-06/36099 , dated 06.10.2009 No. 03-04-06-01/256, Federal Tax Service of Russia dated 19.09.2016 No. BS-4-11/17537). But daily allowances within the norms are not subject to personal income tax and are not reflected in the 2-personal income tax certificate.
Over-limit daily allowances are also subject to reflection in section 2 of the calculation in form 6-NDFL (approved by order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11 / [email protected] ).
EXAMPLE
The daily allowance for a business trip in Russia was paid on March 13, 2017. Their size is established in local regulations in the amount of 1000 rubles. per day. The advance report on the results of the business trip was approved on 03/25/2017, the salary for March was paid on 04/05/2017. Personal income tax transfer was made on 04/06/2017.
Section 2 of the calculation in form 6-NDFL for the half year 2021 should be completed as follows (see below):
- line 100 “Date of actual receipt of income” - the last day of the month in which the advance report was approved - 03/31/2017;
- line 110 “Date of tax withholding” - date of payment of the next salary - 04/05/2017;
- line 120 “Tax payment deadline” - 04/06/2017;
- line 130 “Amount of income actually received” - the amount of excess daily allowance;
- line 140 “Amount of withheld tax” - withheld personal income tax (letter of the Federal Tax Service of Russia dated April 27, 2016 No. BS-4-11/7663).
Daily allowance in 6-NDFL
Daily allowance and income tax
In 2021, when calculating income tax, daily allowances do not need to be normalized. The company has the right to write them off in the amount provided for by internal documents: collective agreement, regulations on business trips and other regulations of the company.
Travel expenses, including daily allowances, are taken into account as other expenses associated with production and sales. They are recognized on the date of approval of the advance report. This rule applies to both the accrual method and the cash method (subclause 12, clause 1, article 264, subclause 5, clause 7, article 272 of the Tax Code of the Russian Federation).
Insurance premiums calculated from the amount of excess daily allowance are included in other expenses associated with production and sales on the date of accrual (subclause 1, clause 1, article 264, subclause 1, clause 7, article 272 of the Tax Code of the Russian Federation).
Daily allowance accounting
Daily allowances, as part of travel allowances, are classified as expenses for ordinary activities (clauses 5, 7 of PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n).
Travel expenses are taken into account on the date of approval of the advance report by the head of the company.
EXAMPLE
In the collective agreement, the company established the amount of daily allowance - 1000 rubles. for each day of a business trip on the territory of the Russian Federation. The employee spent 6 days on a business trip. 6,000 rubles were paid. daily allowance.
The amount of 4,200 rubles is not subject to insurance premiums and personal income tax. (6 days x 700 rub.). But the amount exceeding the norm - 1800 rubles - is subject to taxation.
The following entries will be made in accounting:
DEBIT 71 CREDIT 50
— 6000 rub. - the accountable person was given daily allowance;
DEBIT 26 CREDIT 71
— 6000 rub. — expenses are recognized in the form of daily allowance;
DEBIT 70 CREDIT 68
— 234 rub. (RUB 1,800 x 13%) - personal income tax is withheld from excess daily allowances;
DEBIT 26 CREDIT 69
— 540 rub. (1800 rub. x (22% + 2.9% + 5.1%)) - insurance premiums are calculated from the amount of excess daily allowance.
Amounts and procedure for reimbursement and taxation of daily allowances
Current accounting
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Comments
555
April 19, 2021 at 5:28 pm
Why are civil servants paid a daily allowance of only 200 rubles? Are they second class citizens? Or should they keep themselves in body and eat dry food and save on their health?
Volomon
April 20, 2021 at 12:36 pm
Civil servants receive 200 rubles and they are second-class people, because...
State employees receive 100 rubles and they are 1st class people. Go to state employees...
Your body, nutrition and health will change 2 times.
What daily allowances are considered to be issued in excess of the norm?
The new regulations on daily expenses state that daily allowances that are provided within the limits of the limit are not withheld from income tax and insurance premiums are deducted.
The amount limits are as follows:
- 700 rubles – business trip within the territory of the Russian Federation;
- 2500 rubles – business trip abroad.
Daily allowances that are issued for a business trip abroad can also be issued in foreign currency. Only in this case, on the day of issue, they must be converted at the ruble exchange rate. The question immediately arises, on what day is it necessary to convert the currency into rubles and from here the amount that is issued to the employee will be determined and is there an excess of the daily limit and is it necessary to pay tax and charge insurance premiums on them? According to letter No. 03-15-06/15230 of the Ministry of Finance of Russia dated March 16, 2017, recalculation must be carried out on the date when the advance report on the business trip is approved.
Thus, from 2021, not only the income tax of individuals should be withheld from the amount of excess daily allowance, but also insurance premiums for pension, medical and social insurance (OPS, compulsory medical insurance and compulsory social insurance (in terms of disability and maternity insurance)) should be charged.
Are excess daily allowances subject to “unfortunate” contributions?
However, in addition to the contributions transferred to the jurisdiction of the tax service, there is another type of contribution - for injury insurance (the so-called accident contributions). The rules for their calculation are regulated by the law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ, which has not been affected by the changes that have occurred since 2021 with all other insurance contributions.
Text of paragraph 2 of Art. 20.2 of Law No. 125-FZ made it possible not to charge “unfortunate” daily allowance contributions until 2021, and in 2017-2018, payers of these contributions still have the right not to charge them on daily allowances issued for the time spent on business trips both in the territory of the Russian Federation , and abroad. And this exemption is not dependent on the amount of daily allowance.
Thus, there is no need to pay injury insurance premiums for excess daily allowance in 2021.
Check that Form 4-FSS is filled out correctly using a checklist developed by our experts.
How to show daily allowances in a single calculation of insurance premiums
Reflect the entire amount of daily allowance in the calculation of insurance premiums on line 030 of subsection 1.1 of Appendix 1 to Section 1. The amount of daily allowance within the limits of the standard is not subject to insurance premiums. Therefore, reflect it on line 040 of subsection 1.1 of appendix 1 to section 1. Similarly, reflect it on lines 030 and 040 of subsection 1.2 and on lines 020 and 030 of appendix 2. Thus, only the taxable part of the daily allowance will be included in the taxable base on line 050 (letter from the Federal Tax Service from 08.08.2017 No. GD-4-11/15569)
In subsection 3.2.1 of section 3, reflect the amount of daily allowance:
- on line 210, indicate the entire amount of daily allowance (within the norms and above the norms);
- In line 220, include only the taxable amount, that is, in excess of the norms.
Results
Starting from 2021, for insurance premiums transferred under the control of the tax service, the rules that were in force regarding the exemption from taxation of daily allowances paid during business trips have changed.
This change has led to the fact that previously non-taxable (regardless of their amount) daily allowances from 2021 received a limit on the size of the non-taxable amount. Exceeding this amount (excess daily allowance) entails the imposition of 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. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
