Amount of travel expenses in 2021 (per diem)

How is a business trip paid in 2021?

Accommodation and travel must be paid by the employer

Payment for travel allowances is regulated by the Labor Code of the Russian Federation, the Tax Code of the Russian Federation, Government regulations (the key one is Resolution No. 749 of October 13, 2008), as well as local regulations. Local regulations must specify payment issues that are not regulated by law. For example, what hotel to pay for the boss and an ordinary employee, what class to choose on the plane (economy, business), whether to pay for food, baggage, the maximum daily allowance, etc. And also issues of payment for travel allowances can be specified in a collective labor agreement or individual labor agreements.

Payment for a business trip based on the employee’s average earnings: calculation procedure

While on a business trip, the employee is paid a salary for the days he actually works. However, the salary size is determined not by salary, but by average earnings for the year. To calculate average earnings, you need to divide the total amount of wages paid for the last calendar year by the number of days actually worked. Vacation pay, sick leave and various social benefits are not taken into account, nor are days when the employee was absent, including days of downtime. If an employee has not yet worked for a year, his average salary is calculated based on the number of days actually worked and the salary received for them.

An example of calculating average earnings for less than a full year of work

Test pilot L.A. Gavryushin works at the Speed ​​of Light enterprise in Petropavlovsk-Kamchatsky from September to November, and on December 1 he will go on a business trip to Edinburgh. During his work, he was sick once for five days (in September). In September and October his salary was 150 thousand rubles, and in November - 200 thousand rubles. Work schedule 5/2. In September there were 21 working days, of which 16 were actually worked (less due to illness), so for September L.A. Gavryushin received a salary of 114.3 thousand rubles (150*16/21). In October and November there were 22 working days. In October, the test pilot received financial assistance of 20 thousand rubles.

Average salary in L.A. Gavryushin for calculating travel allowances will be (114300+150000+200000)/(16+22+22)=464300/60=7738 rubles. This is exactly the salary a test pilot will receive for each working day on a business trip. Please note that financial assistance of 20 thousand rubles is not taken into account in the calculations.

Video: payment for work on a business trip

When is an additional payment for travel allowance possible?

In some situations, an employee may receive additional pay while on a business trip - usually if there is a significant difference between the average annual earnings and salary.

For example, A.N. Sidorov was appointed deputy head of the department a month ago, and before that he was an ordinary specialist. It turns out that when calculating travel allowances, the salary of an ordinary employee for 11 months and the salary of a deputy manager for one month will be taken into account. At the same time, on a business trip A.N. Sidorov will perform the duties of a deputy, and if we are guided by the standards, then his salary should be lower - slightly more than that of an ordinary employee. This is contrary to common sense, which is why enterprises often provide additional payments up to the current salary.

How are night and overtime hours worked on a business trip paid?

With the consent of the employee, he may be required to work at night and overtime. For this he is entitled to compensation: for the first 2 hours - one and a half times the salary, for subsequent hours - double. But also, instead of compensation, the employee can receive additional rest.

An employee should not be required to work overtime too often: no more than four hours for two days in a row.

How is a business trip paid on weekends and holidays?

If an employee worked on weekends and holidays, then firstly, his permission is required. Secondly, there are two types of compensation for work on days off:

• double wages (more is possible);
• standard pay and time off after returning from a business trip.

An employee has the right to independently choose what is more important to him - double salary or an additional day off.

An example of salary calculation taking into account work on weekends

Boiler equipment maintenance specialist P.S. Komissarov, who works at the Kotel Masters enterprise in St. Petersburg, was sent to Moscow on a business trip for nine days, of which seven were working days. Since the assignment on the business trip was urgent, P.S. Komissarov worked on the weekends - January 13 and 14. P.S. Komissarov chose increased wages as compensation. With an average salary of 3 thousand rubles a day, he was paid 3 thousand rubles for 5 days (15 thousand rubles) and 6 thousand rubles for two days off (another 12 thousand rubles). In total, his salary on a business trip amounted to 27 thousand rubles (transportation costs and accommodation were paid additionally).

Video: paying for a business trip on a day off

https://youtube.com/watch?v=czbTsEskspY

Payment for work of piece workers on a business trip

With piecework wages, wages are calculated based on the average wage per hour at your enterprise.

Example of payment to piece workers

Turner of the sixth category I.K. Komissarzhevsky grinds an average of 4,320 parts per month at his main place of work. For each detail he receives 10 rubles. For the shift I.K. Komissarzhevsky turns 240 parts. The shift lasts six hours. We calculate the turner's productivity per hour: 240/6 = 40 parts. For 40 parts I.K. Komissarzhevsky receives 400 rubles (40*10), this is his earnings per hour. The turner was sent from Simferopol to Feodosia for a week, which included five working days. On a business trip I.K. Komissarzhevsky works on the same schedule - six hours. His salary per shift will be 400*6=2400 rubles. For five work shifts, a turner will receive 2400*5=12 thousand rubles.

Payment for shift work

When working in shifts, the company has a schedule for all employees. You need to rely on it when working on a business trip. If an employee works on days that are not specified in his schedule, he receives payment for them as for a day off - at least at a double rate.

Payment calculation example

Hot shop cook V.V. Alexandrov works at the “Delicious Buns” bakery on a 2/2 schedule. V.V. Alexandrov was sent on a business trip from Sevastopol to Krasnodar for 10 days - from August 1 to 10. His average earnings are 1.5 thousand rubles per shift.

Table: example of a chef's work schedule

Thus, for August 1, 2, 5, 6, 9, 10 V.V. Alexandrov will receive a salary based on average earnings - 1.5 thousand rubles, and for August 3, 4, 7, 8 - double the amount (in accordance with his written statement of readiness to work on days off).

Salary V.V. Alexandrova on a business trip will be = 6*1500+4*3000=9000+12000=21 thousand rubles.

Part-time payment

If an employee works in two positions, where one is the main one and the other is part-time, then he retains the average earnings for the job from which he is sent on a business trip. In this case, leave without pay is issued at another place of work. If both organizations are sent on a business trip, the salary is retained in both organizations.

Amount of daily allowance for business trips in budgetary institutions in 2020

Issues directly related to the process of calculating travel allowances are explained in detail in Decree of the Government of the Russian Federation No. 729.

This regulatory document also establishes a fixed amount of transfers directly related to costs for traveling within Russia. As of 2021, for employees of budgetary institutions the amount is 100 rubles.

In order to calculate daily payments in the case of business trips abroad, you should refer to the norms of the Government of the Russian Federation No. 812.

The relevant Regulations to the specified regulatory act reflect the procedure for transferring funds on an individual basis, depending on the foreign state.

What's included

In accordance with the norms of the legislation of the Russian Federation, the definition of “per diem” includes several main groups of costs, in particular:

Often in practice there are awkward situations in which it is difficult to figure out what exactly can be considered a daily requirement and what is unnecessary.

It is for this reason that before going on a business trip, it is extremely important to discuss the available details in advance.

How to calculate the amount correctly

This year’s daily allowances are to be calculated based on the number of days the worker is on a work trip.

Who passes 4-NDFL in 2021, see the article: who passes 4-NDFL. Read the procedure for depriving an employee of a bonus under the Labor Code of the Russian Federation here.

This indicator can be easily calculated based on the previously generated Management Order.

The paid amount must be transferred to the hired employee one day before the planned departure on a business trip:

• in cash;
• or by transferring funds to a bank card - via non-cash form.

Such payment is calculated in advance in full. According to the requirements of Russian legislation, daily allowances must be provided in rubles:

In the first case, the value is calculated in domestic currency, in the second - in the currency of the country to which the worker was sent.

In addition, you need to pay attention to another rule:

The company reserves the right not to accrue daily allowances to the hired worker in foreign currency, but to provide an equivalent payment in domestic rubles.

In this situation, upon arrival at your destination, you will need to contact the bank to convert the currency.

This type of transaction must be confirmed by a corresponding receipt, which indicates the date and exchange rate.

If there is a need to extend the period of a business trip, then you need to create an appropriate Order.

Be sure to indicate in it the extension period and the requirement for additional daily allowances to be accrued to the employee.

The legislation of the Russian Federation prohibits the use of personal savings by employees as daily allowances, even if compensation is provided in the future.

For your information, if a worker falls ill while on a business trip, he still reserves the right to receive the full daily allowance.

Moreover, even if due to illness it is impossible to fulfill the duties assigned to him.

For the purpose of tax accounting and personal income tax withholding, a clear daily allowance was developed and approved, which is:

If daily allowances are accrued within the established amounts, they are not subject to display in declarations, and personal income tax is not withheld from them.

At the same time, you need to remember that if the daily allowance is exceeded, personal income tax is calculated for the difference in excess.

This stage is carried out on the last day of the calendar month in which the employee submitted the prepared report, and the tax amount must be withheld from wages.

The amount of the tax in question must be displayed in reports in the form:

• 2-NDFL;
• and 6-NDFL.

In addition, starting from 2021, the amount of the increase is subject to contributions to social funds, with the exception of established injuries.

The calculation of the amount of mandatory contributions is carried out by an authorized person of the company upon the expiration of the calendar month of submitting the prepared advance report for the business trip and the amount included in the general base for calculating contributions.

Please note - taking into account the established limits on daily transfers, they are not taken into account when calculating VAT.

What business trip expenses are eligible for reimbursement?

The main expenses of a business traveler include:

• accommodation;
• travel to and from the business trip;
• nutrition.

In this case, travel and accommodation expenses are necessarily reimbursed, and meals are usually paid for from the daily allowance and basic salary.

Payment for accommodation on a business trip in 2021

When booking a hotel, you should familiarize yourself with the living conditions in advance, read reviews, compare the price and the comfort offered

Most often, business travelers choose a hotel to stay - it’s more convenient and easier to confirm expenses. Since the range of prices in hotels is very significant, it is usually prescribed in the internal regulations on business trips what class of hotel the manager, other managers, and ordinary employees can afford.

You can live in a rented apartment while on a business trip, but in order to confirm expenses, the owner of the apartment must conduct business legally, for example, be an individual entrepreneur. In this case, he will be able to issue a confirmation document.

If the host country has its own dormitory, ordinary employees are usually accommodated there.

If a business traveler has a delay on the way (for example, planes are canceled due to bad weather, and therefore the employee cannot make a transfer and fly), the employer pays for his accommodation while waiting.

Expenses due to forced delays in transit are paid by the employer

When staying in a hotel, only accommodation is paid for (drinking in a bar or going to a SPA at the expense of the employer is not possible).

When an employee on a business trip lives with relatives or friends, he is not entitled to compensation.

Payment for travel on a business trip

The employer is obliged to compensate the cost of travel to the place of business trip and back. If the business trip location is far from the main one, most often these are plane tickets. Other travel options are also possible - by train, bus, taxi, private car.

Judicial practice shows that taxi costs are also included in the fare. But at the same time, their expediency is taken into account (for example, night departure of an airplane).

Supervisory authorities will not object if a car is rented for a manager on a business trip

How are expenses reimbursed when traveling on a business trip using personal transport?

When traveling by personal car to a business trip, expenses for gasoline, repairs, and parking are reimbursed. And also the employer can pay compensation, the amount of which is determined independently. There is another option - to arrange a trip in a personal car on a business trip as renting an employee’s car for production needs.

An example of a memo for a business trip in a personal car

Payment for food

The law does not provide for payment for meals for employees, but the employer can pay for meals on its own initiative.

Often in hotels breakfast is included in the price. In this case, you can adjust the daily allowance to the cost of breakfast. You don’t have to do this - in this case, the cost of breakfast is not taken into account when calculating income tax and is taken into account in insurance premiums and personal income tax.

Daily allowance

You can spend your daily allowance on anything

Daily allowances are issued to business travelers for related needs - most often food. At the same time, the employee is not required to report daily allowances. Daily allowances are paid even for days on the road (as well as forced stops along the way) and for holidays and weekends when the business traveler does not work.

The amount of daily allowance can be any, but there are amounts that are not subject to personal income tax:

• 700 rubles - within Russia;
• 2500 rubles - abroad.

The daily allowance may be higher, but then income tax must be collected from the amount exceeding the specified amount.

When the employer pays the taxpayer expenses for business trips both within the country and abroad, the income subject to taxation does not include daily allowances paid in accordance with the legislation of the Russian Federation, but not more than 700 rubles for each day of a business trip in the territory of the Russian Federation and no more than 2,500 rubles for each day of travel abroad.

Clause 3 of Article 217 of the Tax Code of the Russian Federation

https://www.consultant.ru/document/cons_doc_LAW_28165/625f7f7ad302ab285fe87457521eb265c7dbee3c/

For the days of departure and arrival, daily allowances are also paid in full - even if the employee left at 23.59.

Calculation of daily allowance is confirmed by an accounting certificate

An example of calculating daily allowance for traveling abroad

Manager P.L. Bukhankin was sent on a business trip from Moscow to the Minsk branch (Belarus) to improve sales figures for heaters. The daily allowance at the enterprise is standard. P. L. Bukhankin departs from Moscow on March 25 at 23.00 and arrives on March 26 at 01.30. On March 26–27, P. L. Bukhankin carries out his assigned tasks in Minsk, then on March 27 at 16.00 he flies back to Moscow. For March 25 and 27, the manager will be paid a daily allowance in the amount of 700 rubles, for March 26 - at the foreign rate (2,500 rubles). The daily allowance will be 700*2+2500=3900 rubles.

For one-day trips, per diem is not required, although the employer may provide compensation at its discretion.

Other expenses

All additional business trip expenses are reimbursed based on their production necessity. For example, if an employee decides to spend money on entertainment on a business trip, then he pays for it out of his own pocket, and if, due to the nature of his work, he needs to take significant luggage with him, the employer will pay for it. In general, any additional expenses approved by the employer are subject to compensation.

Since insurance is included in the cost of travel tickets, the employer usually pays for it. If, due to business needs, an employee is forced to use public transport (metro, trolleybuses, minibuses), the employer usually reimburses them. The same applies to mobile communications and the Internet - they are paid for when necessary for production.

Passport and visa

On a foreign business trip, the employer is obliged to bear the costs of obtaining a visa and a foreign passport. Daily allowances abroad are converted into the currency on the date of accrual. Other business trip expenses are reimbursed at the foreign currency acquisition rate. If there is no certificate of currency exchange, then at the Bank of Russia exchange rate.

If an organization attracts a foreigner who is not an employee of the company, this is not considered a business trip, and accordingly, associated expenses are not reimbursed.

Sick leave payment

When a business traveler falls ill, the employer is obliged to pay him temporary disability benefits, additional living expenses (if he had to stay late due to illness and the treatment is not carried out on an outpatient basis) and daily allowance.

Some nuances of business trip reimbursement

Despite the fact that reimbursement of travel expenses in 2018 is enshrined in law, it still depends on how long the person went on a business trip. If the trip does not exceed one working day, then the company is not obliged to pay compensation for additional expenses. In other words, a person receives payment for a day of work, compensation for travel and accommodation, that’s all. He will not receive daily payments. But this restriction on a one-day business trip applies to the situation when the person was within the country. If we are talking about a foreign business trip that does not exceed 24 hours, then in this case a daily allowance is required in the amount of 50% of the maximum allowable amount - 2500 * 0.5 = 1250 rubles.

Another frequently asked question: how are travel expenses paid if part of such expenses were incurred by a person due to personal needs? For example, a person went on a business trip abroad and after completing his duties, he stayed for 2 days for personal purposes. What is paid in this case?

It is clear that during these 2 days a person should not receive either daily allowance or compensation for accommodation. But the question is different: who pays for the return trip? At first, in response to this question, the Ministry of Finance explained that the employee himself pays for the return trip, and not his employer. But after some time, he changed his mind and gave an official letter of explanation: in this case, the employer will also pay for the trip back.

The influence of travel allowances on the amount of vacation pay

Business trips are not taken into account when calculating the amount of vacation pay - both by salary and by the number of days.

An example of calculating vacation pay taking into account a business trip

Senior Inspector P.E. Krivoruchko was on a business trip twice during the billing period (12 calendar months) - from May 10 to 24 and from June 15 to 18. He wants to take a vacation from September 1, which means both business trips will fall within the billing period. The standard vacation duration is 28 days. Salary P.E. Krivoruchko’s salary for the year, excluding travel expenses, amounted to 620 thousand rubles. Over the past year, the senior inspector has never been sick. The employee also received travel allowances based on average earnings of 33.5 thousand rubles.

We calculate the estimated number of days in May and August, since the business trip days fell in these months (fifteen in May and four in August). The average monthly number of calendar days is 29.3.

The estimated number of days in May will be (29.3/31)*(31–15)=(29.3/31)*16=15.1 days.

We calculate the estimated number of days in August (29.3/30)*(30–4)= (29.3/30)*26=25.4 days.

The number of days in the billing period will be 10*29.3+15.1+25.1=334.5 days.

And finally, we count vacation pay (620000/334.5)*28=1853.5*28=51898.4 rubles.

When are travel allowances paid?

Money for travel tickets, accommodation, planned additional expenses and daily allowances are issued before a business trip (at least a day in advance), and earnings on a business trip are given after, in accordance with the payment schedule at the enterprise. To issue an advance, an estimate with approximate costs is drawn up. An advance is issued in cash or transferred to the employee’s plastic card (account). But sometimes, if the business trip is urgent, they don’t have time to give the employee an advance. In this case, he has the right not to go on a business trip.

An example of calculating expenses for a business trip abroad

Confirmation of business trip expenses

All business travel expenses for which reimbursement is expected must be documented. These are tickets for all types of transport, receipts from gas stations, etc. Accommodation in a hotel is confirmed by an invoice and a receipt, in a rented apartment - by a rental agreement and a receipt for receipt of money.

Hotel form 3G replaces a cash receipt

Electronic travel documents are confirmed:

• for an airplane - a paper ticket receipt and boarding pass (or control coupon);
• for a train - a control coupon.

Taxi travel is confirmed by a cash receipt or a receipt in the form of a strict reporting form.

The traveler receives money for expenses before the trip, and after returning, within three working days, he submits an advance report, which describes how the advance was spent, and a final report. If there are unspent amounts, they must be returned to the company, and if there was a justified overspending, then the employer will pay for it. Daily allowances are not included in the reports.

If documents are lost

Some documents can be restored. For example, you can request a certificate from the airport or hotel about the cost of tickets or accommodation. If it is not possible to restore the documents, the head of the organization makes the decision whether to pay the expenses or not.

Tax and accounting of business trips

Travel expenses within the established norms are classified as other expenses and are taken into account when calculating income tax. However, they are not taken into account when calculating insurance fees and income taxes. An exception to the collection of personal income tax is daily allowance for an amount of more than 700 rubles within Russia (2,500 rubles abroad) and expenses that are not supported by documents. Additional payments before salary on a business trip can also be taken into account when calculating income tax.

Insurance premiums from daily allowances are charged for amounts over 700 and 2500 rubles (for Russia and abroad, respectively).

Table: accounting entries for travel expenses

Video: registration of a business trip in the 1C program: “Salaries and personnel management”

Payment of travel allowances abroad

In order to calculate the amount of daily payments for an employee who was staying outside the territory of the state, it is necessary to multiply the average daily rate for such an expense item by the number of travel payments. At the same time, the main feature when calculating travel allowances is the calculation of the number of days that will be counted towards the business trip. The main guideline for calculation is not the travel ticket (with the exception of CIS countries), but the mark in the passport.

And here the question arises: is the time when the employee is on the territory of Russia paid, because sometimes it is necessary to get to the border itself. Yes, it is paid, but only at the rate of a regular business trip.

And to make it more clear, let's look at an example:

On May 23, employee Kirichenko S.P. was sent on a business trip to the Czech Republic. In order to get to his destination, the employee traveled by train from his city to Moscow, and then by train from Moscow to the Czech Republic. According to the mark in the passport, the train crossed the Russian border on May 25 in the morning. The employee returned back on May 29, crossing the border was recorded on May 30. Subject arrived home on May 31st. How are daily allowances calculated?

Calculation:

1. We determine the number of days that the employee stayed in Russia: since the border crossing was on May 25 and 29, these days will be counted as a business trip abroad, so the period from May 24 to May 30 must be paid at the foreign rate. We get 7 days of 2500 rubles, that is, 17500 rubles;
2. We determine the number of days that the employee is allotted for a business trip within the state: May 23 and May 31, that is, 2 days. We get 2*700 = 1400;
3. The total amount of compensation is 17500+1400 = 18900 rubles.

The example is given taking into account the fact that the enterprise has established maximum daily allowances that are not subject to personal income tax withholding.

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Business trip at own expense

Payment for accommodation, travel and daily allowances is a requirement established by law, so traveling on a business trip at your own expense is a violation that threatens the employer with a fine of 30 to 50 thousand rubles. Sometimes employers require the employee to write a business trip application at his own expense, and the expenses are compensated after the fact. However, in this case, the employer may not provide travel allowances, so the employee can legally refuse. If the employer insists or fired for refusal, you must contact the Labor Inspectorate and the Prosecutor's Office.

Basic information about payment for business trips

A business trip is a dispatch of an employee of an organization to perform a work assignment outside the main workplace. A trip to a branch of the employer’s company, which is located outside the work area, for example, to another city, is considered a business trip.

It is permissible to second any employee of a company with whom an employment agreement or a civil contract (for example, a contract) has been concluded. However, the law provides for exceptions: pregnant women, minor citizens and employees with whom apprenticeship agreements have been concluded.

IMPORTANT! In some cases, it is permissible to pay such expenses for “other people’s” employees, for example, reimbursement of travel expenses by the customer - in such a situation, the conditions, amount, timing and procedure for reimbursement of expenses should be regulated in the contract for the provision of services, work or in a separate agreement. Such costs are typical for organizations providing construction and repair services.