Business trip to another company in the same city. One day trip. How far is a business trip paid?

There are times when an employee needs to go on company business to another area for just one day. Are these trips considered business trips? How to pay for them? Is it possible to reimburse an employee for travel expenses if he used a taxi service?

Business trips are not

Business trips of employees whose permanent work is carried out on the road or has a traveling character. For example, the work of drivers and couriers.

For travel dates

For trips to Hawaii, Alaska, or travel outside of the country, please read and follow the instructions. Incidental expenses are things like call charges, personal phone calls, laundry, transportation between accommodation and places where meals are taken, and other individual needs.

The food is torn because you must deduct any food that is provided based on the rules below. For example, on the day you leave the office base, use the per diem for the place where you are going to spend the night. The next day, use the per diem for the place where you spent the night.

Is a day trip considered a business trip?

The definition of a business trip is given in article 166 of the Labor Code of the Russian Federation - this is "an employee's trip by order of the employer for a certain period to perform an official assignment outside the place permanent job".

And of course, upon returning from a business trip, the employee must submit an advance report to the accounting department, attaching documents confirming the expenses incurred (travel tickets, documents for baggage, etc.)x.

Payment of expenses for a one-day business trip

A waiver may be denied if the traveler regularly fails to provide original receipts. For research grants and contracts, funding agencies require the signature of the Chief Investigator to be present on all claims submitted to the research foundation. When the Traveler is the Principal Investigator or Visiting Investigator, the person in charge of the Principal Investigator must sign. Under no circumstances will the use of a signature stamp or email be an acceptable form of approval.

What is the best way to travel by private car?

If an employee decides to use personal transport on a business trip, he should conclude a lease agreement or an agreement for the gratuitous use of his car. Then the accountant of the travel agency will be able to include the cost of gasoline and fuels and lubricants used during the trip as part of other expenses accepted for profit tax purposes. Such an operation can also be formalized as the use of an employee's personal transport for official purposes. In this case, the employee is entitled to a fixed compensation, which is accepted for the purpose of taxing profits in accordance with the norms established in Decree of the Government of the Russian Federation of February 8, 2002 No. 92 (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation). Note that these conclusions are also true for travel agencies that use the "simplification" (subparagraph 12, paragraph 1, article 346.16 of the Tax Code of the Russian Federation).

All advances and refunds are paid in Canadian currency. Eligible foreign currency expenses must be reported in Canadian dollars. Eligible expenses are converted according to the Bank of Canada conversion rate using the average rate for the travel period or actual rates. Documentation supporting exchange rates must be provided with the travel claim. Bank of Canada website. The Associate Vice President for Financial Resources is responsible for reviewing, interpreting and implementing this procedure and any exceptions or amendments to it.

But there is one significant "but". Even if you decide to be guided by the early position of the Ministry of Finance of Russia, you need to document the employee's travel expenses: receipts, cash receipts, tickets.

Therefore, if an employee used the services of a private trader, who, of course, would not issue him any documents confirming the payment of travel, then there can be no question of considering such payments as compensatory for tax purposes.

Example
Employees of the Mir travel agency (tour operator) Muratov and Rubashina were sent on a one-day business trip from Kurgan to Tyumen. They were taken there and back by a Gorodok taxi. The accountant of the Mir travel agency has an agreement with the Gorodok company, as well as an act on the provision of transport services and a cash receipt confirming payment for a taxi ride. Its cost was 3000 rubles.
The occasional daily fee includes expenses such as tips, laundry, dry cleaning and local phone calls. For travel outside of Canada and the United States, current catering practices and contingencies are acceptable. You can arrange private accommodation with relatives or friends.

Benefits that can be claimed as travel expenses, should be next. Decision tree Pre-approval of travel expenses Meal allowances and ancillary expenses. Prior approval of expenses is required and must be attached to the travel reimbursement.
In the accounting of the Mir travel agency, the accountant will reflect this operation with the following entries:
DEBIT 71 CREDIT 50
- 3000 rub. - issued to accountable persons money for a taxi;
DEBIT 20 CREDIT 71
- 3000 rub. - Taxi fares are included in the travel expenses of employees (after the approval of the advance report).

Without an invoice, VAT on expenses is not deductible from the budget.
What is the purpose of the trip? Even an excursion like a hot air balloon ride can be taxed, experts say, if it's part of a legitimate agreement or used to conduct business with clients or colleagues. Tax experts say it's important to provide thorough documentation of the expenses you want to deduct, that can be deducted, that combine work with play, but only the parts that deal with business expenses for children and spouses on business trips are generally not. are deductible. Orthopedic pillow "donut".

DAILY
As follows from paragraph 15 of the Instruction "On business trips within the USSR", if an employee is sent on a one-day business trip, he is not paid per diem. If they were paid, their amount should be included in the total income of the employee for the purposes of calculating personal income tax (as his additional income). In this case, the amount paid cannot be taken into account for income tax purposes. Therefore, it is not necessary to charge UST and contributions to the Pension Fund of the Russian Federation from daily allowances (clause 3 of article 236 of the Tax Code of the Russian Federation).
Are daily allowances different for employees of private and state-owned companies?
Sometimes they are legal. “In his eyes, it was worthy of a hold, because if it wasn’t for a business trip, she wouldn’t be snorkeling there,” he says. The deadline for filing tax returns is six days. Since you are making your last minute claims, be aware that there are certain travel expenses that you may be surprised to deduct, and others you may. Just be prepared to offer documentation - even handwritten notes - to back them up.

Situation:

An employee of the company must work for a week in another organization. Usually in such cases a business trip is issued, but this situation is non-standard, since another organization is located in the same city. Is it necessary to issue travel documents in such cases, that is, not only for foreign or intercity trips, but also for business trips within the city?

The employee goes on a business trip from another city

Be sure to keep track of all receipts and records. The easiest and most effective way is to write the following on the back of each slip: the reason for the expense, the name of the person you met, the location and the date, says Paul Golden, spokesman for the National Foundation for Financial Education.

Every year, many people are reluctant but still trying to keep as much of their travel expenses as they can, tax experts say. If you are an employee traveling on business and your company does not reimburse you for all of your expenses, you may deduct any out-of-pocket expenses in excess of 2% of your adjusted gross income. If you are self-employed or a small business owner, you do not need to reach this threshold.

Solution:

A business trip is a trip of an employee to perform an official assignment outside the place of permanent work. So, you can send on a business trip within the city. But the direction to work without a business trip in this situation will not be a mistake.

Details:

Part 1 Art. 166 Labor Code The Russian Federation defines a business trip as a trip by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. How to define a "permanent place of work"? In this case, this is the location of the organization (its separate structural unit), the work in which is conditioned by the employment contract. This is explicitly stated in paragraph 3 of the Regulations on the peculiarities of sending employees on business trips (hereinafter referred to as the Regulations on business trips), approved. Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

Everything about your business is fair game: flights, gas for your car, baggage allowance, taxis, lodging, meals, phone calls and supplies. You can even deduct laundry, dry cleaning and bar drinks. That is, they are typical of your industry and essential to your business. But even this guide can be confusing.

"You don't have to make money, but he must have the intention of making money," he says. But you can take some personal time. Let's say you fly to Florida on Monday with your spouse and take Tuesday as your vacation day. On Wednesday you meet with the client, and on Thursday you have lunch with that client, after which you catch a flight home.

Read helpful articles

"Personnel issue", 2011, N 2

HOW TO BOOK A BUSINESS TRIP: DIFFICULT MOMENTS

Issues related to sending employees on business trips both on the territory of the Russian Federation and on the territory of foreign states are regulated by the Labor Code of the Russian Federation (Articles 166 - 168), as well as Decree of the Government of the Russian Federation of October 13, 2008 N 749 "On peculiarities of sending employees on business trips" (hereinafter referred to as the Regulation).

Place of business trip

In accordance with Art. 166 of the Labor Code of the Russian Federation business trip- this is a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. The place of permanent work is the location of the organization, the work in which is conditioned by the employment contract. An employee can be seconded to another organization that is located in the same area (for example, a city), but in this case he will not be reimbursed per diem and living expenses. According to clause 11 of the Regulations, employees are reimbursed for travel and rental costs associated with living outside permanent place residence (in this case domicile does not change). If the employee has the opportunity to return daily to the place of permanent residence, per diems are not paid.

Business trips do not recognize business trips of employees whose permanent work is carried out on the road or has a traveling character (Article 166 of the Labor Code of the Russian Federation).

It should be noted here that the employer reimburses such employees for expenses related to business trips (travel expenses; expenses for renting a dwelling; additional expenses associated with living outside the place of permanent residence (daily allowance, field allowance), other expenses incurred by employees with permission employer), but these are not travel expenses, and the Regulation does not apply when they are issued. The amount and procedure for reimbursement of expenses, the list of works, professions, positions of these employees are established collective agreement, agreements, local regulations. The amount and procedure for reimbursement of these expenses may also be established by the employment contract. Employees whose permanent work is carried out on the road or has a traveling character are couriers, drivers, freight forwarders, guides, pilots. Moreover, it is of no fundamental importance whether such trips take place in the area where the organization with which the employment contract is concluded is located, or in another area, and they last one or several days.

We send a partner on a business trip

According to the regulation, employees who are in labor relations with the employer are sent on business trips. The legislation does not provide for a ban on the possibility of sending part-time workers on a business trip. Thus, a part-time employee can be sent on a business trip, just like an employee at the main place of work, but the following nuances must be taken into account.

When sending a part-time worker on a business trip, he is guaranteed the preservation of the place of work, average earnings for the duration of the business trip, as well as reimbursement of expenses associated with the business trip by the employer who sends him on the trip. By main place of work average earnings not paid, usually for the duration of a business trip, such an employee is issued leave without saving wages. The average earnings for the period of the business trip and the time spent on the road are kept for all days of work according to the schedule established by the sending organization (clause 9 of the Regulations).

If an employee is sent on a business trip for the main and combined work at the same time, then the average earnings are kept for him at both places of work, while travel expenses (expenses for travel and hiring accommodation, daily and other expenses) are distributed by agreement between employers (p. 9 of the Regulations). It is recommended to conclude an agreement on the distribution of travel expenses before sending an employee on a business trip.

The tax accounting of expenses for part-time business trips does not differ from the accounting for business trips of employees working at their main place of work.

Business trip period

The duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the assignment. Moreover, neither the Labor Code of the Russian Federation, nor the Regulation "On the peculiarities of sending employees on business trips" contains information on the minimum or maximum duration of the trip. Thus, it can be concluded that one should be guided here common sense. For example, even if a business trip lasts only one day, you need to issue a service assignment and a travel certificate, but do not pay per diem. If the business trip lasts more than a month, it should be borne in mind that the business trip period cannot be longer than the time required to complete the official assignment, otherwise it can be considered as a transfer to work in another locality and then per diem cannot be paid. In addition, since a separate subdivision of an organization is considered to be any territorially separate subdivision from it, at the location of which stationary workplaces are equipped (Article 11 of the Tax Code of the Russian Federation), and a separate subdivision of an organization is recognized as such regardless of whether its creation is reflected or not reflected in constituent or other organizational and administrative documents of the organization, and from the powers vested in the specified unit, while workplace it is considered stationary if it is created for a period of more than one month, with a long business trip there is a risk that the tax authorities will suspect the company of creating a separate division, and the travel expenses incurred are unreasonable.

The day of departure on a business trip is the date of departure of the vehicle from the place of permanent work of the business traveler, and the day of arrival from the business trip is the date of arrival of the vehicle at the place of permanent work. When the vehicle is sent before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day. Similarly, the day of arrival of the employee at the place of permanent work is determined.

If the station, pier or airport is located outside the settlement, the time required to travel to the station, pier or airport is taken into account. It should be noted that in this case, the departure day will not coincide with the date indicated on the ticket, therefore, in order to avoid disputes with regulatory authorities, it is recommended that the employee submit a ticket to the accounting department for vehicle, with which he got to the station, pier, airport.

If the employee is seconded to several organizations

When traveling to several places, the expenses also take into account the costs of travel from one settlement to another in the presence of supporting documents (tickets), an insurance premium for compulsory personal insurance of passengers in transport, payment for services for issuing travel documents and providing bedding on trains. The travel certificate is issued in one copy, the dates of arrival and departure are made in each of the organizations to which the employee is seconded, certified by the signature of the authorized official and the seal used in economic activity organizations.

If an employee is sent on a business trip abroad, it is enough to issue only an order in which the purpose and duration of the business trip will be specified. To document the expenses for a business trip, it is necessary to attach copies of the pages of the passport with border crossing marks, except for cases of business trips to the Commonwealth member states Independent States with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the State Border in documents for entry and exit. When traveling to several foreign countries from the date of departure from one country to another, per diems are paid at the rate established for payment in the country to which he is sent. It should be borne in mind that when crossing the borders of the Schengen countries, no marks are made about this, therefore, here you should be guided by the order to send the employee on a business trip, printout electronic ticket, boarding passes and hotel bills. The employee must keep all boarding passes (for flights from Russia and back, for flights and trips between foreign countries).

An employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid daily allowance in foreign currency in the amount of 50% of the daily allowance expenses, determined by a collective agreement or a local regulatory act for business trips to the territory of foreign states. 20 Regulations).

Compensation for the work of an employee in the event of his involvement in work

weekends or non-working holidays

If an employee is involved in work on weekends or non-working holidays, remuneration is made in accordance with labor legislation - at least twice the average salary, or at the request of an employee who worked on a weekend or non-working holiday, he may be given another day rest (Article 153 of the Labor Code of the Russian Federation). This rule also applies if the day of departure and (or) arrival of an employee from a business trip falls on weekends or holidays. In addition, work on a day off on a business trip must be indicated in the business trip order. The days the employee is on a business trip, including the time spent on the road during the period falling on weekends or holidays, are paid from the average salary of the employee (Article 167 of the Labor Code of the Russian Federation), therefore, these amounts of payment and the corresponding days are subject to exclusion from the billing period when calculating average earnings of the worker in subsequent cases. If, at the request of an employee who worked on a weekend or non-working holiday, he is given another day of rest, in this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment. We are talking about a day of rest, and not about the proportional provision of rest time for work on a day off. Thus, if an employee went on a business trip in the afternoon or returned from it in the morning, regardless of the number of hours worked on the day off, the employee is given a full day of rest (Letter Federal Service on labor and employment (Rostrud) dated July 3, 2009 N 1936-6-1).

The average earnings for the period the employee was on a business trip, as well as for the days on the road, including for the time of a forced stop on the way, is retained for all days of work according to the schedule established by the sending organization (clause 9 of the Regulations). It follows from this norm if the employee works at the main place of work for five days, and during a business trip - for six days working week, it is not necessary to provide him with a day off instead of a working Saturday.

If an employee falls ill on a business trip

In the event of temporary incapacity for work on a business trip, the employee is reimbursed for the following expenses:

1) the cost of renting a dwelling;

2) daily allowance;

3) sick leave.

For the validity of these expenses, it is necessary to have a supporting document - a correctly executed sick leave. If the employee was on inpatient treatment, then the cost of renting a living space is not reimbursed to him. Daily allowances are paid during the entire time until the employee, for health reasons, is unable to start performing the official assignment assigned to him or return to the place of permanent residence (paragraph 25 of the Regulations).

Emergencies

Unforeseen circumstances often occur due to which a business trip may be delayed (for example, bad weather that delayed a flight, an accident). In such cases, the returned worker must be reimbursed for daily allowances and expenses for renting a dwelling if there are documents confirming the emergency. However, it is not always so easy to obtain these documents, in this case it is recommended to issue an order to extend the trip and ask the partner company to which the employee is sent to put the date of departure from the place of business trip in the travel certificate, taking into account unforeseen circumstances.

Mission failed

In practice, there are also situations where cash already issued to the employee for a business trip and even partially spent (for example, air tickets, visas were purchased), the employee received a travel certificate in his hands, and just before his departure, the need for this trip disappeared. In this case, we act according to the following scheme:

1) issue an order to cancel a business trip and annul a travel certificate;

2) on the basis of a previously issued travel certificate, we make an entry about the cancellation of this certificate in the register of employees leaving on business trips from the sending organization, the form of which is approved by Order of the Ministry of Health and Social Development of Russia dated September 11, 2009 N 739n "On approval of the Procedure and forms of accounting for employees, departing on business trips from the sending organization and arriving at the organization to which they are seconded";

3) the employee must be familiarized against signature with the order to cancel the trip and the entry in the log book.

As for the funds already spent on a business trip, the company cannot take them into account in expenses that reduce taxable profit, since such expenses are not considered economically justified, since they are in no way connected with activities aimed at generating income (paragraph 1 of article 252 Tax Code of the Russian Federation). However, expenses deducted when returning purchased tickets due to cancellation of a business trip can be included in the calculation of income tax as non-operating expenses on the basis of paragraphs. 13 p. 1 art. 265 of the Tax Code of the Russian Federation. This subparagraph allows to include in the costs recognized by the debtor, sanctions for violation of the terms of contracts. According to the Ministry of Finance (Letter dated September 25, 2009 N 03-03-06 / 1/616), the withheld cost of tickets is just such a fine. At the same time, it does not matter for what reason the business trip did not take place (due to production needs, due to illness of an employee, etc.).

For purposes accounting travel expenses are not standardized.

Personal Income Tax

The employee's income subject to personal income tax does not include daily allowances, but not more than 700 rubles. for each day of being on a business trip on the territory of the Russian Federation and not more than 2.5 thousand rubles. for each day of being on a business trip abroad, as well as actually made and documented targeted expenses for travel to and from the destination, airport service fees, commission fees, travel expenses to the airport or train station at the points of departure, destination or transfers, for baggage transportation, expenses for renting a dwelling, paying for communication services, obtaining and registering an official foreign passport, obtaining visas, as well as expenses associated with exchanging cash or a check in a bank for cash foreign currency. If the taxpayer fails to submit documents confirming the payment of expenses for renting a dwelling, the amount of such payment is exempt from taxation in accordance with the legislation of the Russian Federation, but not more than 700 rubles. for each day of being on a business trip on the territory of the Russian Federation and not more than 2.5 thousand rubles. for each day of being on a business trip abroad (Article 217 of the Tax Code of the Russian Federation).

1) if after the end of the business trip (or before the start of its period) the employee is granted leave, which he spends at the place of business trip, payment for his travel from the place of destination back to the place of permanent work (or payment for travel from the place of permanent work to the place of destination at the beginning of the vacation ) can be considered as an economic benefit in which the employee receives income in kind, and in accordance with paragraphs. 1 p. 2 art. 211 of the Tax Code of the Russian Federation is subject to personal income tax (Letter of the Ministry of Finance of Russia dated June 10, 2010 N 03-04-06 / 6-111);

2) if the employee, at his own discretion, spends weekends or holidays at the place of business trip, then there is no economic benefit, and travel expenses are exempt from personal income tax on the basis of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation.

Insurance contributions to the PFR, FSS, FFOMS and TFOMS

Part 2 of Art. 9 federal law dated July 24, 2009 N 212-FZ, it is determined that when payers pay insurance premiums, the expenses for business trips of employees both within the territory of the Russian Federation and outside the territory of the Russian Federation are not subject to insurance premiums. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such expenses are exempted from taxation of insurance premiums within the limits established in accordance with the legislation of the Russian Federation.

As for the norms established by the legislation of the Russian Federation in case of failure to submit documents confirming the expenses for renting a dwelling, such norms are currently established only in relation to the indicated expenses associated with business trips in the territory of the Russian Federation, employees of organizations financed from the federal budget (Decree of the President of the Russian Federation of July 18, 2005 N 813 "On the procedure and conditions for secondment of federal state civil servants" and Decree of the Government of the Russian Federation of October 2, 2002 N 729 "On the amount of reimbursement of expenses associated with business trips in the territory Russian Federation, employees of organizations financed from the federal budget"). With regard to other categories of payers of insurance premiums - organizations, the norms for reimbursement of the above expenses in case of failure to submit supporting documents are not established by the legislation of the Russian Federation. Thus, commercial organization does not impose insurance contributions to state off-budget funds only actually incurred expenses for hiring the living quarters of an employee of the organization during his business trip both within the territory of the Russian Federation and abroad (Letter of the Ministry of Health and Social Development of November 11, 2010 N 3416-19).

Insurance premiums for compulsory social insurance

from industrial accidents

and occupational diseases

Part 2 of Art. 9 of the Federal Law of July 24, 2009 N 212-FZ, it is determined that the expenses for business trips of employees both within the territory of the Russian Federation and outside the territory of the Russian Federation are not subject to insurance premiums. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such expenses are exempted from taxation of insurance premiums within the limits established in accordance with the legislation of the Russian Federation. It follows that a commercial organization does not impose insurance premiums on actually incurred expenses for renting a dwelling.

income tax

In accordance with Art. 264 of the Tax Code of the Russian Federation, travel expenses are included in other expenses related to production and (or) sales. At the same time, such expenses must be justified and documented. Articles 313 and 314 of the Tax Code of the Russian Federation established that to tax accounting information on business transactions contained in primary documents is accepted. For travel expenses, a business transaction is the accrual by the organization of a debt to an employee in the amount of travel expenses incurred by him (write-off of the accountable amount from the employee). primary document, on the basis of which this business transaction is taken into account, is an advance report approved by the head of the organization (approved if there is a written report on the work performed on a business trip, agreed with the head of the structural unit of the employer). The date of recognition of travel expenses in accordance with paragraphs. 5 p. 7 art. 272 of the Tax Code of the Russian Federation is the date of approval of the advance report.

The application to the advance report is the presence of the following supporting documents:

A travel certificate duly issued. The travel certificate form was approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 N 1 (form N T-10). Specified Document it is not issued only when traveling on a business trip outside the Russian Federation (except for trips to the CIS member states with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in documents for entry and exit);

About renting a dwelling;

About actual travel expenses;

Other travel related expenses.

The specified supporting documents, which are a necessary annex to the advance report, must be properly executed, i.e. drawn up according to unified forms, if any, and in other cases - must be filled out according to the forms, provided by the organization and containing the details named in paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting". Drawing up an advance report in violation of the requirements established by law, as well as the absence of the necessary attachments to the expense report (or their improper execution) entails a discrepancy between the advance report and the requirements of the legislation of the Russian Federation, and, accordingly, the amount of expenses indicated in it cannot be included in expenses for tax purposes arrived as not having proper documentary evidence (Letter of the Ministry of Finance of Russia dated September 14, 2009 N 03-03-05 / 169).

From January 1, 2009, when determining the tax base for income tax, an organization has the right to accept expenses for the payment of daily allowances in the amount of actual costs, which, however, do not exceed the product of the number of business trip days and the amount of daily allowance fixed in a collective agreement or local normative act organizations. Taking into account that per diems are reimbursed to the employee for each day he is on a business trip, expenses in the form of per diems can be confirmed by a travel certificate. At the same time, it is not required to provide checks and receipts confirming the employee's spending of daily allowances (Letter of the Ministry of Finance of Russia dated April 1, 2010 N 03-03-06 / 1/206).

If the organization reimburses the employee for travel expenses from the place of business trip in cases where the date indicated in the travel document is later than the end date of the business trip (for example, the employee stays at the place of business trip for one or more days at his own expense, returns from a business trip after using the weekend and ( or) holidays, time off or vacation, or leaves for a business trip earlier than the established date, including through the use of days off and (or) holidays, time off or vacation), then such costs are taken into account for the purposes of taxation of profits of organizations. The fact is that they would have been incurred in any case, regardless of the length of stay of the employee at the destination. Thus, regardless of the time spent at the destination, the cost of purchasing a ticket for the employee's travel from the place of business trip to the place of permanent work can be taken into account in expenses for the purposes of taxation of profits of organizations if the date of departure of the employee from the place of business trip to the place of permanent work coincides with the date on which the above ticket was purchased, and also if the delay in the departure of the business traveler from the place of the business trip (or the earlier departure of the employee to the destination) occurred with the permission of the manager, confirming in accordance with established order the expediency of the expenses incurred (Letter of the Ministry of Finance of Russia dated June 10, 2010 N 03-04-06 / 6-111). In the event of an extension of the business trip by an organization order, the amounts of reimbursement of the employee's travel expenses are taken into account in expenses for the purposes of taxing the profits of organizations in accordance with paragraphs. 12 p. 1 art. 264 of the Tax Code of the Russian Federation.

Journal Expert

E. Perevozchikova

Journal Expert

O. Ivanov

Journal Expert

Signed for print

Sending an employee on a business trip to a higher organization, for the actual performance of work (and not for the execution of a one-time official assignment, as required by a business trip) by these employees in the interests, under the management and control of a higher organization, entails risks for the institution. Popular questions The work of an employee at the direction of the employer in the interests, under the direction and control of an individual or legal entity who is not an employer for this employee, is agency work, which is prohibited in Russia. This is stated in article 56.1 of the Labor Code of the Russian Federation. Thus, the relevant business trip of an employee can be recognized by the regulatory authorities as contingent work, which may entail holding the institution liable under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. Important Information about Local business trips: you can find the registration in the material here.

Business trips - we analyze ambiguous situations

Attention

This issue has been discussed in previous articles. We will not repeat the details, we just want to remind you that per diems for such a trip duration are not paid.

Can the business trip be endless? The previous Instruction regulating this issue established the maximum period for business trips with a maximum duration of 40 days directly at the destination.

This period does not include travel time. The current Regulations on business trips do not contain time limits.

What is considered a business trip?

The fact is that a closed list of situations in which an employer can withhold funds from an employee's salary is given in article 137 of the Labor Code. It does not say anything about the obligation of the employee to reimburse the cost of an unused ticket.

In such a situation, you can only come to some kind of mutual agreement. Suppose the employee agreed, or he himself offered to reimburse the employer for the cost of the ticket.

Info

Such a situation would not be a violation. An employee can deposit money into the organization's cash desk. For the amount of compensation received, the accounting employee writes out a cash receipt order.

How far is a business trip paid?

We have already discussed with you the main issues related to business trips: travel expenses: guarantees and compensation that the employer must provide to the traveled employee, the procedure for documenting business trips, and also touched upon the possibility of accepting certain expenses associated with business trips for tax accounting. This topic is inexhaustible, as well as the situations that many of us face in the course of work. Having received many questions on this topic, we decided to group them in this material.
Is a trip of an employee within the city considered to be a business trip? If all the documents are correctly executed, yes, such a trip is a business trip. So, according to the Labor Code, a business trip is a trip of an employee in order to perform an official assignment for a certain period, to an object located at a different address, by order of the management .

Features of registration of short-term business trips

With the permission of the management, the employee may remain at the place of business trip at the end of the working day, the cost of renting housing upon presentation of the relevant documents will be reimbursed to the employee in the amount established by the collective agreement or local regulatory act. Another important point regarding the payment of per diems for business trips.

Important

Per diems are not paid if the duration of the business trip does not exceed one day. There is one exception here. Per diems are paid in the amount of 50% when the employee was sent on a business trip to the territory of a foreign state and managed to return on the same day.

Business trip and daily allowance when an employee travels to the suburbs

Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), containing the concept of a business trip. From the specified norm labor law it follows that a business trip is understood as a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work.
At the same time, the Labor Code of the Russian Federation directly removes from business trips business trips of employees whose permanent work is carried out on the road or has a traveling character, which is why the work of couriers, sales agents, service workers, long-haul drivers, conductors, stewardesses and so on is not considered a business trip. further and the like. Regulatory authorities give similar explanations on this matter, as evidenced by the Letter of the Ministry of Finance of Russia dated August 18, 2008 N 03-03-05 / 87, Letter of the Federal Tax Service of Russia for Moscow dated March 1, 2010

How to arrange a business trip within the same city?

However, when traveling on business trips in Russia to the area from where the employee has the opportunity to return daily to the place of permanent residence, daily allowances are not paid. This is provided for by clause 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

A similar rule contains paragraph 15 of the Instruction of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions dated April 7, 1988 No. 62. Thus, during a one-day business trip in Russia, an employee is not entitled to daily allowance.

3. From the article Complex issues of reflecting short business trips of the Journal "Personnel Issue" No. 7, 09/10/2011 In the practice of a company, it happens that an employee's business trip is limited to the territory of one settlement. How this trip qualifies and whether it can be considered a business trip, you will learn from this article.

To deal with this issue, we turn to Art.
The emergence of additional obligations for the employer in such a situation is not mentioned either in the Instructions or in the Labor Code. If an employee falls ill on a business trip, is the per diem paid? The employer is obliged in this situation to pay per diem, as well as the employee's accommodation.

According to paragraph 25 of the Regulations, if an employee falls ill while on a business trip, the employer is obliged to reimburse living expenses, as well as pay daily allowance for the entire time of illness. Paragraph 16 of the same document contains instructions according to which days of illness are excluded from the period specified in the travel certificate. In other words, the business trip is extended for the duration of the employee's illness.

If the employee reached the place of the business trip by his car, is the employer obliged to reimburse the cost of gasoline This issue was previously considered by us.

Does a trip to a nearby town count as a business trip?

Here, the trip of an employee sent by order of the employer to perform an official assignment outside the place of permanent work is considered by the employer as a business trip without any reservations. Therefore, there are all grounds for reimbursement of all travel expenses, including travel expenses, which in the Decree N 749 generally means travel expenses common use respectively to the station, pier, airport and from the station, pier, airport, if they are located outside the settlement. A feature of Russian one-day business trips is that during such trips, the payment of daily allowances is prohibited.
Since, in order to get to the airport, which is almost always located outside the city, the employee must leave in advance, in this case before 12 am, therefore, this day will be the day of departure on a business trip. However, in this situation, the date indicated on the ticket will not coincide with the date of departure. Therefore, if the worker gets to the airport public transport, then he should keep the ticket and subsequently transfer it to the accounting department.

On a business trip, the employee had a six-day schedule, is the employer obliged to provide him with additional days off? The employer does not have such an obligation. Let's turn to the instructions. According to paragraph 8, the seconded employee works according to the schedule adopted in the organization to which he arrived on a business trip.

At the same time, the legislation does not determine at what distance the place of work and the place of secondment should be located from each other. Further, per diems are not paid only for one-day business trips.

In all other cases, when sending an employee on a business trip (even to a place slightly remote from the employee’s place of work) for a period of more than one day, daily allowances are accrued and paid in general order. Rationale 1. From the recommendation of Andrey Kizimov, Deputy Director of the Tax and Customs Tariff Policy Department of the Ministry of Finance of Russia

166 of the Labor Code of the Russian Federation)) can only be sent staff member with whom an employment contract has been concluded (Article 166 of the Labor Code of the Russian Federation). 2.

Business trip for 1 day- daily allowance 2017 and 2018 years and other expenses are determined in accordance with applicable law. At the same time, it is quite difficult to calculate the size of the daily allowance if the business trip is only for a day. More about this in the article.

Does a day trip count as a business trip?

The regulation “On the peculiarities of sending employees on business trips”, approved by Government Decree No. 749 dated October 13, 2008 (hereinafter referred to as Regulation No. 749), does not define the minimum number of business trip days. This means that any case of departure of an employee by order of the head to perform certain functions in the interests of the enterprise outside the place of his permanent work will be considered a business trip.

At the same time, in par. Clause 3, Clause 3 of Regulation No. 749 states that if the employee’s activity is already connected with constant departures or the work is of a nature associated with frequent trips, then any business trip is not a business trip.

How to calculate per diem for one day of a business trip in 2017-2018?

According to Art. 167 of the Labor Code of the Russian Federation, a seconded employee is guaranteed:

1. Preservation of the average earnings, which is calculated based on the size of the average daily earnings.

In accordance with paragraph 9 of the regulation “On the peculiarities of the procedure for calculating the average wage”, approved by Government Decree No. 922 dated December 24, 2007 (hereinafter - Regulation No. 922), the average daily earnings are calculated by the formula:

(ZPod + Pr) / DFO,

ZPod - the amount of salary for the days actually worked in the billing period in rubles;

Pr - the amount of bonuses and remuneration in rubles (clause 15 of Regulation No. 922);

Dfo - the time worked for the billing period in days.

A seconded person working part-time retains the average earnings received from the employer who sent him on a one-day business trip. If the part-time worker went on a business trip by decision of both employers, then earnings are saved at two places of work. At the same time, compensation expenses are paid by two employers in the parts agreed by them (clause 9 of Regulation No. 749).

2. Compensation for all expenses incurred in connection with the need for work during the business trip. Typically, the total amount of confirmed supporting documents expenses directly related to the business trip is divided by the number of days spent on a business trip.

The daily allowance is set by the employer independently, but not less than the minimum. For government agencies minimum size per diem is 100 rubles (subparagraph “b”, paragraph 1 of the Government Decree of 02.10.2002 No. 729). But the enterprise can increase this size at the expense of its internal reserves. As for private companies, the amount of daily allowance can be any, while the maximum tax-free personal income tax is 700 rubles (paragraph 12, clause 3, article 217 of the Tax Code of the Russian Federation).

Is per diem allowance for a one-day business trip?

Answer the question about the legitimacy of calculating per diem for a one-day business trip without delving into not only regulatory acts, but also into the current judicial practice pretty hard.

What is a daily allowance?

In accordance with paragraphs. 10, 11 of Regulation No. 749, per diems are understood to be the costs associated with paying for services for the accommodation of a business traveler when he is on a business trip for official reasons. At the same time, in par. 4, paragraph 9 of Regulation No. 749 specifies that if an employee, while on a business trip, can return home on the same day, then per diems are not paid to him.

A similar rule applies to employees of private organizations. So, according to Art. 168 of the Labor Code of the Russian Federation, per diems are understood as additional expenses associated with payment for accommodation at an address that does not coincide with the place of permanent residence of the seconded person. The same definition of the concept of "daily allowance" was supported by the judges of the Supreme Court of Russia in their ruling dated April 26, 2005 No. ЕАС05-151. And if an employee sent on a business trip can come home every day, then he is not entitled to daily allowance.

Don't know your rights?

When is per diem paid?

Clause 11 of Regulation No. 749 stipulates such a moment - if the head of the company decides that it is not advisable for an employee sent on a one-day business trip to return home on the same day due to poor transport conditions, long road home, because of which the employee will not be able to have a normal rest before going to work, then the daily allowance will be paid.

And to go to such a decision of the employer is forced by the need to fulfill their duties prescribed in Part 2 of Art. 22 of the Labor Code of the Russian Federation. These include the obligation to provide the employee with acceptable living conditions related to the performance by the latter of his labor functions.

Peculiarities of per diem payment for one-day business trips

Despite the ambiguities in the legislation, in practice, per diem for one-day business trips in 2017-2018, as a rule, is compensated. So, many companies understand per diems as the expenses of seconded employees for food and other expenses that are reimbursed by the employer.

At the same time, the regulatory authorities, checking the legitimacy of the reflection of expenses in tax accounting, do not agree with the conclusion of employers and demand that meals be excluded from the expenses reimbursed to the employee for a business trip. Challenging the opinion of the tax authorities (which, as a rule, is displayed in the audit report) in court, taxpaying enterprises can rely on a favorable resolution of the dispute.

There is a positive judicial practice on this issue, in which judges come to the conclusion that employers can replace per diems with payment for meals for business travelers, including those on one-day business trips. Such conclusions are contained, in particular, in the court ruling of the Federal Antimonopoly Service of the Moscow District dated July 16, 2007 No. КА-А40/6799-07. The judges consider that an employee sent on a business trip by order of the head (and not of his own free will) bears additional expenses associated with paying for meals.

Taxes and per diem contributions for a one-day business trip

To avoid disagreement with tax office in the question of what expenses should or should not be considered per diem, it is important to correctly calculate taxes and correctly record existing expenses that are known to reduce the taxable base.

What documents are issued per diem for employees sent for 1 day?

As for the correct documentation, the employer must describe in detail in the local regulatory act all the nuances of calculating and paying per diem and other expenses of employees during their stay on one-day business trips.

In Art. 168 of the Labor Code of the Russian Federation, there is an indication that the procedure and amount of expenses reimbursed to seconded workers should be prescribed in a collective agreement or other local document. The latter includes the adoption of a provision on business trips at the enterprise. This provision must be approved by order of the head.

The employee's justification for the expenses incurred by him related to the performance of a business assignment on a business trip may be contained in a memo provided to the employer upon returning from a business trip with all supporting documents attached.

Rules for withholding taxes and insurance premiums when accounting for expenses for the payment of daily allowances

income tax
When displaying daily allowances (taking into account the above explanations) in the calculation of the taxable income base, the taxpayer must remember that it is advisable to display them as other expenses associated with the sale / production (subclause 49, clause 1, article 264 of the Tax Code). This opinion was expressed by the financial department, having analyzed the judicial practice on this issue (letter of the Ministry of Finance dated May 21, 2013 No. 03-03-06/1/18005).
personal income tax
If a seconded employee provides, upon returning from a one-day business trip, all supporting documents for his expenses for official purposes, then there is no need to withhold personal income tax from per diems.
If, for any reason, documents cannot be provided, then the daily allowance (i.e., compensatory expenses associated with a business trip), which does not exceed 700 rubles for business trips within the country, is exempted from withholding tax on the income of individuals (letter of the Ministry of Finance dated 03/01/2013 No. 03-04-07/6189).
Insurance premiums
Payments made to a seconded person in the form of average earnings retained by him are subject to insurance premiums. In addition, even if the employer decided to consider compensation payments to an employee sent for 1 day as daily allowances, the FSS does not agree with this and insists that such payments are subject to insurance premiums (letter of the Social Insurance Fund dated 02.07.2013 No. 15-03-11 / 05-6357 ).

At the same time, if the taxpayer decides to challenge the decision of the FSS body on additional accrual of insurance premiums from daily allowances for a one-day business trip in court, then he has the opportunity to rely on a favorable court decision. The decision of the Supreme Arbitration Court of Russia dated June 14, 2013 No. VAC-7017/13 contains the conclusion of the court that payments bearing compensatory nature are not subject to insurance premiums.

In para. 4, paragraph 11 of Regulation No. 749 clearly states that if an employee sent for one day has the opportunity to return home (to his main place of residence) on the same day, then he is not entitled to daily allowance. But on the basis of Art. 168 of the Labor Code, the employer has the right to provide in a collective agreement or other local act (for example, in the regulation on business trips) the possibility of paying daily allowances even for those business trips from which the business traveler can return home on the same day.

The amount of daily allowance for employees sent on a business trip for 1 day is set individually in each company. It must be no less than the minimum: for state institutions it is 100 rubles, and for other enterprises - any.

"Personnel issue", 2011, N 7

DIFFICULT QUESTIONS OF REFLECTION OF SHORT BUSINESS TRAVEL

In the practice of the company, it happens that an employee's business trip is limited to the territory of one settlement. How this trip qualifies and whether it can be considered a business trip, you will learn from this article.

To deal with this issue, we turn to Art. 166 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), containing the concept of a business trip.

From this norm of labor legislation it follows that a business trip is understood as a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. At the same time, the Labor Code of the Russian Federation directly removes from business trips business trips of employees whose permanent work is carried out on the road or has a traveling character, which is why the work of couriers, sales agents, service workers, long-haul drivers, conductors, stewardesses and so on is not considered a business trip. further and the like.

Regulatory authorities give similar explanations in this regard, as evidenced by the Letter of the Ministry of Finance of Russia dated August 18, 2008 N 03-03-05 / 87, Letter of the Federal Tax Service of Russia for Moscow dated March 1, 2010 N 16-15 / 020874 and a number of others.

Moreover, the concept of "business trip" applies only to those individuals who are associated with the organization labor relations, regulated, as you know, by an employment contract concluded between the employer and the employee. This is indicated as the norms of Art. 166 of the Labor Code of the Russian Federation, as well as clause 2 of the Regulations on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749 (hereinafter - Decree N 749).

The content of the employment contract is determined by Art. 57 of the Labor Code of the Russian Federation, from the provisions of which it follows that the place of permanent work of an employee of the company is the location of the organization (its separate subdivision), the work in which is conditioned by the employment contract. Moreover, it can be both the head office of the company and its structural subdivision located in another area. In the latter case, in employment contract concluded with the employee, it is stipulated that the employee's place of work is separate subdivision organization located at an address different from the location of the organization itself. Therefore, for employees working in separate divisions of firms, a trip to the parent organization will also be a business trip and vice versa. Today, this is expressly provided for in paragraph 3 of Decree N 749, which states that a trip of an employee sent on a business trip by order of the employer or a person authorized by him to a separate subdivision of the sending organization (representative office, branch) located outside the place of permanent work is also recognized as a business trip.

Moreover, today financiers recognize as business trips even trips of employees of companies working at home to the head office and back, as indicated by the Letter of the Ministry of Finance of Russia dated May 10, 2011 N 03-03-06 / 1/284.

Note that, in contrast to Art. 57 of the Labor Code of the Russian Federation, Decree N 749 does not contain any indication that the location of a separate subdivision should be located in a different area, which is why it can be equated to a business trip and an employee’s trip to a separate subdivision of his organization to perform an official assignment within one locality. In other words, even a business trip of an employee to a separate subdivision of his organization located in one administrative-territorial point, for example, in a city, can be considered a business trip. True, in order to recognize such a trip as a business trip, two conditions must be met simultaneously:

Trips are not permanent;

The employee does not belong to the category of persons with a traveling nature of work.

At the same time, business practice shows that business trips of employees within the same locality are recognized as business trips extremely rarely.

Another thing is if a separate division of the company is located in a different locality, even in a suburb located at an insignificant distance from the city, which an employee can reach only with the help of suburban transport (train, bus or otherwise). Recall that the concept of urban and suburban transportation is defined in Art. 4 of the Federal Law of November 8, 2007 N 259-FZ "Charter road transport and urban ground electric transport", according to which urban transportation includes transportation carried out within the boundaries of a settlement, and suburban transportation - carried out between settlements at a distance of up to fifty kilometers inclusive between the boundaries of these settlements.

In terms of suburban rail traffic, commuter trains include trains traveling for a distance of no more than 200 km, consisting of cars with seats, as indicated by the Criteria for determining the categories of trains for the carriage of passengers depending on their speed and distance, approved by the Order of the Ministry of Transport Russia of July 18, 2007 N 99.

Note! Those who went on a business trip know that, as a rule, the place of residence, for example, a hotel, and the location of the organization where the employee is sent, do not match. It is difficult to imagine a situation when the official transport of the host country arrives for an ordinary seconded employee, so employees, like all other citizens, get from their place of residence to the location of the organization by public transport. Because of this, a legitimate question arises: is it possible to reimburse such “travel” expenses of a seconded person?

According to Regulation N 749 - no, because this regulatory legal act contains a limited composition of transport costs, according to which reimbursement of other transport costs is not provided. However, such expenses can still be reimbursed. And the Labor Code of the Russian Federation itself allows this to be done. Judge for yourself. The list of travel expenses subject to reimbursement is given in Art. 168 of the Labor Code of the Russian Federation, and it is open, since among the named travel expenses there are, among other things, "other expenses incurred by the employee with the permission or knowledge of the employer." Based on this, the employer organization has the right to include in its composition of reimbursable travel expenses the cost of travel by public transport. The only thing the organization has to do is to include this provision in the collective agreement or in its travel regulation. At the same time, it is necessary to prescribe the procedure for their compensation.

However, in order to be able to take into account such expenses for taxation, it is necessary that they satisfy the conditions of Art. 252 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), that is, they had their own economic justification, as well as relevant documentary evidence. If the travel expenses of a seconded employee by public transport at the place of business trip meet the criteria of Art. 252 of the Tax Code of the Russian Federation, then on the basis of paragraphs. 12 p. 1 art. 264 of the Tax Code of the Russian Federation, the employer company can take them into account as part of other expenses associated with production and sales. By the way, the Ministry of Finance of Russia itself says that such “travel” expenses can be taken into account as part of reimbursable travel expenses, which, in particular, is indicated by its Letter dated July 21, 2011 N 03-03-06 / 4/80 .

The courts also hold a similar point of view on this issue, as evidenced by the Decree of the FAS of the Moscow District dated July 5, 2010 N KA-A40 / 6676-10 in case N KA-A40 / 101594 / 09-114-716.

Note! If we are talking about suburban business trips, then the employee has the opportunity to return home daily. However, the question of the expediency of the daily return of the employee in each specific case is decided by the head of the company, taking into account the distance, the conditions of transport communication, the nature of the task being performed, and the need to create conditions for the employee to rest.

If the official assignment cannot be completed within one day, and the daily return of the employee does not give him a good rest, then by decision of the management, the employee has the right not to return home daily. In this case, the employee is reimbursed for the costs of renting a dwelling in the general manner.

At the same time, the assignment can be calculated for one day. In this case, the so-called one-day business trip of an employee takes place.

A feature of Russian one-day business trips is that during such trips, the payment of daily allowances is prohibited. Paragraph 11 of Decree N 749 determines that during business trips to the area from where the employee, based on the conditions of transport communication and the nature of the work performed on a business trip, has the opportunity to return daily to the place of permanent residence, daily allowances are not paid. At the same time, Art. 168 of the Labor Code of the Russian Federation, it is determined that the procedure and amount of reimbursement of expenses associated with business trips are determined by the organization independently and are fixed either by a collective agreement or other regulatory document of the company. Therefore, it is possible that the organization in its regulatory document, for example, in the regulation on business trips, will provide for the payment of daily allowances for one-day trips.

True, in this case, the company will have to come to terms with the fact that it is unlikely to succeed in taking into account such daily allowances when determining income tax, because the prohibition established by clause 11 of Resolution N 749 is not based on an empty place, but on the fact that daily allowances cover personal expenses of an employee living outside the place of permanent residence, more than 24 hours. Otherwise, the payment of per diem cannot be considered as a reasonable expense and, as a result, be taken into account for tax purposes.

Such a conclusion can be drawn on the basis of the explanations of the tax authorities contained in the Letter of the Federal Tax Service of Russia for Moscow dated February 10, 2006 N 20-12 / 11312. The courts also agree with this point of view, as indicated by the Resolution of the Federal Antimonopoly Service of the North-Western District of March 1, 2006 in case N A05-5899 / 2005-12.

Moreover, when paying one-day daily allowances, the organization may face tax risks for personal income tax. Despite the fact that from Chap. 23 "Tax on personal income" of the Tax Code of the Russian Federation, this does not follow, the tax authorities consider such payments as taxable income individual and require tax withholding. Note that arbitration practice on this issue is not unambiguous. Some courts agree with the arguments of the tax authorities, as evidenced, for example, by the Decree of the Federal Antimonopoly Service of the Urals District of June 29, 2009 N F09-4274 / 09-C2 in case N A76-22879 / 2008-54-785 / 5, the Decree of the FAS Severo - of the Caucasus District of May 19, 2009 in case N A32-2910 / 2008-29 / 78-56 / 24. Others, on the contrary, consider the demands of controllers unlawful, as indicated, in particular, by the Decree of the Federal Antimonopoly Service of the Central District of May 27, 2008 in case N A62-4451 / 2007.

Due to the fact that the issue of withholding personal income tax from daily allowances paid during one-day business trips remains unresolved, the company will have to decide on its own whether it will recognize these amounts as taxable income of an individual.

Considering that the higher courts are also inclined in favor of the tax authorities, as evidenced, for example, by the Determination of the Supreme Arbitration Court of the Russian Federation dated October 22, 2009 N VAC-13740/09 in case N A76-22879 / 2008-54-785 / 5, we note that not withholding personal income tax from one-day daily allowances seems very risky.

A similar situation applies to the taxation of one-day daily insurance premiums, the procedure for calculating and paying which is regulated by the norms of the Federal Law of July 24, 2009 N 212-FZ "On insurance premiums to the Pension Fund of the Russian Federation, the Fund social insurance Russian Federation, federal fund compulsory medical insurance and territorial funds of compulsory medical insurance" (hereinafter - Law N 212-FZ).

From Part 2 of Art. 9 of Law N 212-FZ it follows that the daily allowance recognized compensation payments are not subject to insurance premiums. However, part 2 of Art. 9 of Law N 212-FZ does not specify whether this rule applies to daily allowances paid on long-term business trips, or whether it can also be used in part of one-day business trips.

Since the regulatory authorities are silent on this matter, and the arbitration practice on this matter has not yet developed, then, in the opinion of the author, it is better to accrue insurance premiums for a one-day per diem, than later to prove their point of view in court. Moreover, it is not a fact that the arbitrators will agree with the opinion of the employing company. After all, even in the conditions of levying a single social tax, which, in fact, was replaced by insurance premiums, arbitration practice on taxing one-day daily allowances was not unambiguous. So, for example, in the Decree of the FAS of the Volga-Vyatka District of August 16, 2007 in case N A28-1084 / 2007-3 / 29, it was said that the payment of such daily allowances entails the obligation to accrue UST. At the same time, in the Decree of the Federal Antimonopoly Service of the North-Western District of March 13, 2008 in case N A56-17909 / 2007, the court made the opposite conclusion.

Note! If we are talking about a one-day business trip abroad, then the payment of per diems is not prohibited. Thus, clause 20 of Decree N 749 determines that an employee who went on a business trip to the territory of a foreign state and returned to the territory of Russia on the same day is paid daily allowance in foreign currency in the amount of 50% of the rate of expenses for the payment of daily allowance, determined by internal normative documents companies for overseas business trips.

V. Avdeev

Journal Expert

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