Video: payment for a business trip on a day off Business trip at someone else’s expense Travel expenses can be covered by the receiving party if an appropriate agreement has been concluded between it and the employer. At the same time, the employer still arranges the trip, accepts reports on the business trip and payment of expenses in this situation. The receiving party will reimburse:
- living expenses (hotel, hostel, rental housing); the fact of renting housing should be confirmed with documents (checks, receipts);
- expenses for means of transportation - depending on its type (bus, plane, train). If the secondee has chosen personal vehicles, then payment for fuel is made on the basis of the waybill submitted to the accounting department and receipts from the gas station. Taxi services are not refundable.
Per diem, as well as average earnings, as well as third-party expenses of the employee (communications, visa, etc.)
How to calculate travel allowances: online calculator
Upon returning from a trip, the employee must submit to the accounting department within three days:
- Receipts, checks and other payment documents confirming cash expenses;
- Advance report.
It is worth noting that the sample advance report for a business trip in 2017 has retained its previous appearance (last year’s version can be taken as a basis). Calculation of travel allowances Attention S. on a business trip to Madrid (Spain). Departure time from Moscow is 14 hours 25 minutes on April 8.
Important
To catch this flight, the employee must travel to Moscow by train, which departs from Belgorod on April 7 at 18:35. The return plane on which Kondratiev returns from Madrid arrives in Moscow at 22:12 on April 13. The first day of the business trip should be considered April 7. For this day, the employee must be paid daily allowance according to the standards established for business trips within Russia.
Average earnings calculator
And if an employee was involved in work on a business trip on a day off or was on the road, the average earnings for such days are not saved. Weekends are paid at least double or single, but with the right to “take off” the day off later (see Article 153 of the Labor Code of the Russian Federation and Article 106 of the Labor Code of the Russian Federation). When calculating double pay, you need to focus on the employee’s remuneration system used (see letters from the Ministry of Finance dated December 25, 2013 No. 14-2-337 and dated September 5, 2013 No. 14-2/3044898-4415). Calculation of daily allowances For each day of a business trip, including weekends and non-working holidays, as well as for days on the road, including during a forced stopover, the employee is paid a daily allowance (Clause 1. Regulations on the specifics of sending employees on business trips , approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749). The employee does not have to report on daily allowance (see.
Fare
Of course, the calculator is not able to calculate the costs of a business trip, since the type of transport and class of seat are determined by the employer. It is quite possible that the internal policy of an enterprise or organization does not allow the use of business class.
Transportation costs for civil servants sent on business trips are determined by Decree No. 729 of the Government of the Russian Federation dated October 2, 2002.
Payment of other expenses incurred by a business traveler during the performance of official duties while away is subject to the employer’s consent to these expenses and the expediency of these expenses.
Calculation of travel allowances
Travel days for payment = 7 (weekends are not paid, since no work tasks were performed). Average earnings during a business trip = RUB 2,279.41. *7 = 15,955.87 rub. Calculation of daily allowances Daily allowances are additional expenses associated with living outside your place of permanent residence.
Attention
The employee is entitled to daily allowance for all days of his stay on a business trip. Weekends and non-working holidays, travel time (including forced stops) are also paid. Daily allowances are not accrued for one-day business trips within Russia.
To calculate the daily allowance, you need to determine the duration and distance of the trip. If a person from a business trip can come home every day, per diem is not paid. This possibility is determined by management depending on the remoteness, transport accessibility, the nature of the assigned task, and the need for conditions for the subordinate to rest.
Features of payment and calculation
The principle of paying compensation for funds spent by an employee on a business trip is simple, clear and transparent.
- An employee, when spending funds on needs related to a business trip, must keep receipts.
- Upon arrival at the workplace, he presents them to the employer.
- In accounting, data is reconciled with reality.
- The employee can claim back the money spent.
- The accounting department draws up the corresponding entries about the manipulations carried out.
Payment will be made only after all checks and calculations have been carried out by representatives of the accounting department.
Calculating travel expenses
If the functioning of the organization does not imply pre-ordering travel documents, the employee has the right to organize his business trip independently.
To prevent employees from becoming impudent and flying business class or using luxury carriages, employers can set certain limits.
Here are a few points that are established by employers before an employee begins the process of organizing his business trip:
- if we are talking about railway transport, then travel is only permissible in the carriage of a fast branded train, and the carriage must belong to the “compartment” category;
- if the journey takes place on a water vessel, then the cabin should belong to the fifth group, and the transport itself should belong to the object of regular transport lines with comprehensive services;
- if an employee goes on a business trip by plane, tickets must be purchased in economy class;
- You can also go by car, on any public transport, except for a personal taxi.
For housing payments
This principle works in a similar way to travel expenses. Thus, the expenses of civil servants this year amount to 550 rubles per day.
But the latest legislation indicates that funds for exceeded limits can be returned, provided that the expenses were made with the notification of the employer.
other expenses
In principle, additional costs may be expected related to the purpose of the company sending the employee on a business trip. But they may not always be reimbursed because:
- there are no restrictions on the amount of these costs;
- all of them can be reimbursed only if management has foreseen in advance the possibility of these expenses;
- expenses must be justified in terms of production necessity, since regulatory authorities often find fault with this aspect.
Calculation of travel allowances: cheat sheet for an accountant
- Calculation of travel allowances: cheat sheet for an accountant
- Calculation of travel allowances
- An example of calculating daily allowance for a business trip abroad and in the Russian Federation
- Calculation of travel allowances with examples
- How to correctly calculate travel allowances in 2018
- Calculation of daily allowances for business trips abroad in 2017-2018.
- Daily travel expenses calculator
- Online daily travel expenses calculator
Daily allowances for business trips 2020. calculation, reimbursement and taxes on them USA Belarus 57 Ukraine 53 USA 72 Germany 65 Great Britain 69 France 65 Daily allowances for business trips abroad: in what currency to issue The employer himself determines in what currency to set and pay daily allowances for business trips abroad.
How is a business trip paid?
- travel tickets to and from your destination;
- rental of residential premises during a business trip;
- food (the amount is limited to the daily allowance);
- additional costs associated with living in another territory;
- other expenses made by the employee with the knowledge or on behalf of the employer (Article 168 of the Labor Code of the Russian Federation).
conclusions
1. Most issues related to foreign business trips involve settlements with the employee. Most often - for payment and calculation of daily allowances.2. Daily allowances for business trips abroad are issued by the employing organization (not specified in Parts 2 and 3 of Article 168 of the Labor Code of the Russian Federation) based on the calculation established in the employer’s local act or collective agreement.
Online calculation of daily allowance
Info
I went on vacation from 07/10/2017 to 07/23/2017. Seconded for the period 01/22/2018–01/24/2018. Billing period: January 1 - December 31, 2020. Number of days: 237 (247 workers in 2020 minus 10 vacations). Average earnings are calculated as follows:
- 11 months for 25,000 rubles;
- in July - 25,000 rubles.
x 11 days / 21 days = 13,095.24 rubles;
- total - 25,000 rubles. x 11 m. + 13,095.24 rub. = 288,095.24 rub.
Average earnings: RUB 288,095.24. / 237 days = 1,215.59 rub. Business trips are paid in the amount of: RUB 3,646.77. (RUB 1,215.59 x 3 days). We calculate the salary: 25,000 rubles. / 17 days × 14 days
= 20,588.23 rub. The employee’s total January income will be: 20,588.23 + 3,646.77 = 24,235 rubles. Example. Salary calculation for January 2018, if the employee was on a business trip. ETC.
Online business trip calculator
Resolution No. 922.
Are travel allowances included in the calculation of vacation pay?
Yes, they do. And moreover, they affect the calculation of vacation pay, because vacation pay is calculated on the basis of cash payments actually accrued to the employee for a period of 12 months. And since travel allowances are calculated on an average basis, the amount of cash payments in the month in which the employee was on a business trip may be less than if the employee did not go on a business trip.
Important nuances
In companies where the participation of foreign organizations is provided or where travel is paid for by foreign partners, business trip days may be counted differently. In this case, they represent the full day that the employee spent at the destination.
If an employee spent one day traveling there and one day traveling back and spent another 3 days on a business trip, then according to Russian law his business trip lasted 5 days. Whereas in foreign companies it will be considered that the business trip took only 3 days (the road is not taken into account). Although, given the amount of daily allowance paid in foreign companies, the employee, even in this situation, will not be deprived.
- for food;
- travel;
- personal hygiene products, etc.
The employee is not required to account for the expenditure of these funds. The same goes for returning excess funds. Daily allowances are paid even if the traveler is provided with food, travel and other conditions of stay on site.
► Daily allowance for a business trip for one day
The Tax Code of the Russian Federation establishes minimum daily allowance amounts. For 2018 they were:
- 700 rubles for trips within Russia;
- 2,500 rubles for trips abroad.
Please note that by decision of the company the daily allowance may be increased. Often their size varies depending on the employee’s position. After all, the expenses of the general director are not comparable to the expenses of an ordinary clerk. However, for an amount exceeding the legally established amount, you will need to pay tax.
Per diem is paid for each day of a business trip and for days en route. Weekends and holidays are also subject to payment, even if the employee did not work on these days. They must be paid to the employee before his departure.
Daily travel expenses calculator
The date of departure for the business trip is 09/06/2017 (Wednesday). Return date is 09/15/2017 (Friday). The company operates on a standard five-day week. The period for calculating payment for business trips is from 09/01/16 to 08/31/17. Not included:
- 10 days of vacation at your own expense (from 06/01/2017 to 06/10/2017);
- 28 days of main leave (from 08/01/2017 to 08/28/2017);
- 5 days of sick leave (from 09/01/2016 to 09/05/2016).
During the specified 12-month period earned:
- salary - 465,000 rubles;
- vacation pay - 33,000 rubles;
- sick leave - 3,800 rubles.
Estimated amount = 465,000 rub. (sick leave and vacation pay are not taken into account). Days worked = 204 (the days of the periods indicated above are subtracted from the working days according to the schedule). Daily average earnings = 465,000 rubles. / 204 = 2,279.41 rub.
Online calculator for calculating travel allowances
To calculate travel allowances, only working days are taken into account, and not calendar days, as for calculating vacation pay. Sick leave, vacations, including without pay, business trips, downtime, etc. are excluded from the calculation period (see Article 139 of the Labor Code of the Russian Federation and clause 5 of the Regulations on the specifics of the procedure for calculating the average salary of the Permanent Government of the Russian Federation of December 24, 2007 No. 922). Example: Petrova A.
A. has been working since 02/10/2006, on 02/25/2014 she was sent on a business trip for 5 days. In total, the billing period (from February 2013 to January 2014) is 247 working days. The amount of daily allowance is determined by the local regulatory act of the organization, but when determining it, it is necessary to remember that daily allowance is not subject to personal income tax within the limits of 700 rubles in Russia and 2,500 rubles abroad for each day of a business trip. Amounts exceeding the specified values will be subject to taxation in accordance with Article 217 of the Tax Code of the Russian Federation.
What can a seconded employee expect?
In accordance with current legislation, the employer is obliged to pay the posted worker:
- expenses for travel and rental accommodation (tickets, gasoline, hotel or apartment rental, etc.);
- daily allowance;
- other possible expenses, if they are given the go-ahead by management.
The procedure and amount of reimbursement of expenses associated with business trips of employees of state or municipal institutions is determined by the relevant federal or municipal regulatory legal act (usually government regulations). For all other employees, the question of how to calculate travel expenses is determined by a collective agreement or other local regulatory act of the enterprise.
When sent on a business trip, an employee is usually given a certain amount of money in advance - to pay for travel and accommodation and in the form of daily allowances. Depending on the rules and regulations adopted in a particular organization, a person may be given already purchased travel documents and paid for a hotel room, but the daily allowance must be issued in cash or transferred to the card before departure.
Online calculator for calculating travel allowances 2020
The online travel allowance calculator in 2020 is a simple and useful tool that will help you quickly find out how much you need to pay an employee. We tell you how to use it, how to correctly calculate the costs of a business trip, and what documents to confirm the expenses. Source: Editorial Board of “Gosuchetnik” Total earnings for the billing period rub.
Number of days worked during the billing period Number of days on a business trip Amount of daily allowance established in the organization rub. Amount of travel allowance Average daily earnings Amount of daily allowance to be issued 0 0 0 How to calculate travel allowance in 2020 All posted workers are guaranteed reimbursement of expenses based on Ch. 24 of the Labor Code of the Russian Federation.
Online calculator for calculating travel allowances
First of all, the sick person must contact a medical institution to record his condition and receive a confirmation certificate. Temporary disability benefits will be paid in the usual manner and only after the company’s accountant has been provided with sick leave. For sick days, average earnings are not calculated, but benefits are paid. For the sick enterprise:
- reimburses money for rented housing if he was not treated in a hospital;
- pays per diem for all days, even when he is unable to complete a task or return home.
Travel expenses and calculation of vacation pay The calculation of vacation pay does not include periods of absence of an employee provided by average earnings. A business trip is excluded from the calculation of vacation pay, because a person leaves his workplace, albeit for work needs. To send an employee abroad, in addition to the basic rules, you need to take into account certain specifics. The local document establishes different amounts for travel time for the territory of Russia and for other states. When crossing the border from Russia, daily allowances are paid in foreign currency, as when staying abroad. On the day of return to Russia - in rubles. For example, an employee is sent on a business trip from Moscow to Paris. The plane departs from Moscow on April 8 at 19.45 and arrives in Paris on the same day at 21.40. The daily allowance for April 8 must be paid to the employee in foreign currency. If an employee flew on April 8 at 19.45 from Paris to Moscow, the daily allowance would have to be paid in rubles. SPS “ConsultantPlus” If a person travels to two countries (or more), the daily allowance for the day of crossing the border is paid in foreign currency in the amount due for the place of arrival.
How are daily allowances calculated for a business trip?
Calculating the amount due to you is quite simple: multiply the amount of daily allowance accepted in your organization by the number of business trip days, including weekends, holidays, and travel time.
If an employee is sent abroad, then during his stay in another country he will receive payment in the appropriate currency and in the amounts established for business trips abroad.
If an employee travels abroad from Russia on a business trip, then the date of crossing the Russian border is included in the days for which money must be paid in foreign currency. Accordingly, when returning to Russia, the date of border crossing is included in the days for which additional travel expenses are paid in rubles.
