Daily travel expenses. New daily and travel expenses

What is daily travel expenses?- a question that should be answered by considering the provisions of at least 2 sources of law: regulations Government of the Russian Federation of October 13, 2008 No. 749 and the Labor Code of the Russian Federation. Let's study the specifics of these norms.

What is included in the daily allowance

The composition of the daily expenses, in order to cover which the employee is entitled to daily payments, is not regulated by law, although they are separated in the regulatory framework from the costs of transport and accommodation (clause 11 of the Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749 (hereinafter referred to as the Regulations) ).

The size of the daily allowance is determined by the employer in internal corporate acts. Payments of up to 700 rubles for business trips in Russia and up to 2,500 rubles for employees traveling abroad are not subject to tax and social contributions (clause 3, article 217 of the Tax Code of the Russian Federation).

Per diems are usually spent on food. But the seconded person can spend them on anything at his discretion - he is not obliged to report on the content of such expenses.

How to calculate daily allowance for a business trip in Russia and abroad

Both when traveling in Russia and when traveling abroad, the amount of daily allowance is determined by the formula:

RS \u003d SD × D,

RS - estimated daily allowance;

SD - the amount of daily allowance per day, established by the local standard;

D - the duration of the business trip in days (including days on the road).

IMPORTANT! If the per diem is not fully spent by the traveler, then the unspent balance does not need to be returned to the employer's cash desk, unlike the part of the advance that is directed to cover the costs of housing and transport.

If the per diem is not enough for the employee, then he can spend his money on current expenses, subject to the coordination of these expenses with the employer (Article 168 of the Labor Code of the Russian Federation). Subsequently, these costs are reimbursed.

Are daily allowances paid per day?

If a business traveler solves his production tasks on the territory of Russia, then he is not entitled to daily allowance. When traveling abroad - they are assigned in the amount of 50% of those established by internal corporate acts for foreign business trips lasting more than 1 day (clause 20 of the Regulations). That is, “foreign” daily allowances for a one-day business trip will be subject to personal income tax from an amount of more than 1250 rubles.

IMPORTANT! The employer has the right to issue a local standard, according to which, even with one-day business trips in the Russian Federation, the employee is guaranteed payments for current expenses instead of per diems. Subject to documentary confirmation of these costs, personal income tax may not be charged on them (letter of the Ministry of Finance of the Russian Federation dated May 26, 2014 No. 03-03-06/1/24916).

When - before or after a business trip - daily allowance is paid

Daily allowance, as well as other funds as part of the advance, are issued to the business traveler before the trip.

The terms and method of transferring the advance (in cash, to a bank card) can be fixed in internal acts, for example, in the provision on business trips.

You can learn more about the application of the travel provision in the article.

It is possible, however, a scenario in which per diems can be paid after the trip. If the employee was forced to spend part of the per diem allowance on transport or accommodation (which the employer must pay 100%), then upon returning to work, the accounting department will return the spent amount to him.

What is the procedure for paying daily allowance on weekends

If the employee is on a business trip on weekends, then per diem is paid to him for each day off in the usual amount (unless otherwise established by local acts). This is one of the differences between the per diem calculation scheme and the weekend payroll calculation scheme, which:

• paid double if the employee works on weekends (and this is reflected in the Timesheet No. T-13);
• not paid if the traveler does not work on weekends.

It is worth noting that salary and daily allowance are fundamentally different payments both in terms of taxation and in terms of calculation principles. And the fact that the daily allowance is not subject to the rule of doubling the income of an employee must be remembered.

Results

Decree 749 and the Labor Code of the Russian Federation explain in sufficient detail what daily expenses on business trips are. On a business trip that lasts 1 day, such payments are not due in the Russian Federation, when traveling abroad they are assigned in the amount of 50% of the "foreign" daily allowance.

You can learn more about the calculation of various payments for business trips in the articles:

• ;
• .

The articles of the Labor Code of the Russian Federation establish the obligation of the employer to maintain his employees who are sent on a business trip. The law includes the concept of content in the specified period. It means certain funds that a seconded employee can spend on food and travel (including per diems).

Provisions regarding the transfer of such money are also contained in the tax legislation. An analysis of legislative acts shows that there are no maximum values ​​for daily allowances.

What is included in daily travel expenses?

Payment of per diems for business trips is carried out according to two main options.

They need to be specified in more detail:

• Operating expenses during these trips can be reimbursed at the end of the assignment. When an employee submits the necessary documents to the accounting department, he is credited with reimbursement of expenses;
• Expenses can be paid in advance, in advance. In this case, the employer transfers a certain amount of money to the employee, based on the duration of the trip.

The calculation is built daily. The amount of such payments is determined by the internal acts of each organization. Therefore, the calculation of compensation can vary significantly. For example, when moving within Russia, the size of the norm of budgetary state or municipal employees is 100 rubles for each day. The indicated size standards have existed for more than 15 years and have not changed during this time.

And the size of the norm for employees of commercial companies, as a rule, starts from 500 rubles per day of a business trip. At the same time, the expenses for one day are a fixed amount. It is handed over to a person or transferred after his return. He has the right to plan expenses independently within the norm of the amount of payment.

Daily allowance for business trips in Russia

Daily allowances on business trips in Russia in 2018 are set by each employer separately. Each organization has the right to determine its own spending limit.

At the same time, the calculation of expenses in Russia may vary, depending on the category of employees. For example, a manager will be given a higher volume than ordinary employees. Accordingly, the calculation of maintenance on a business trip will differ significantly.

Daily allowance for business trips in 2018

As mentioned above, a specific limit for calculating payments in Russia has not been established by law. Therefore, there is simply no limit for reimbursement of expenses when traveling in Russia.

These issues are resolved by each employer independently. After all, it is the employer who spends his own funds and no one has the right to prohibit him from making expenses. The volume of the norm is set to be the same for the entire time spent on the trip. One amount is set for each day. An exception to the payment of the norm is a business trip for one day. In this case, the contents are not listed.

Per diem allowance on a business trip in Russia in 2018

The total amount of payments is made up of transfers for each day of the trip. The accounting department makes a calculation based on the norm and taking into account the total duration of the trip.

At the same time, the specific amount of payments depends on the provisions enshrined in the local act of each organization. And the employee has no right to insist on the transfer of an increased amount of funds to him. The amount of transfers depends on the specified act and cannot be different.

Maximum daily allowance for business trips

The minimum daily allowance for a business trip in Russia in 2018 is 100 rubles. The specified amount of the norm applies to civil servants. Meanwhile, the maximum limit of the norm is not limited by law. At the same time, the Tax Code does not consider travel expenses as an object of taxation. Therefore, they are not subject to income tax. However, there is a limit value, the excess of which means the levy of income tax.

If expenses exceed 3,500 rubles, then the amount in excess of the specified calculation will be subject to income tax. That is, it will be considered income.

How to calculate daily allowance for a business trip in Russia?

You can calculate the daily allowance based on the duration of the trip. In this case, the amount of payments established in the organization must be taken as the unit of account. For example, if they amount to 500 rubles, and the business trip order is made for 10 days, then the amount of transfers will be 5,000 rubles.

In all cases of trips within Russia, the amount of payments will be calculated using this formula.

12.02.2018, 17:02

In connection with the production need, it was decided to send one of the employees on a business trip. Since this is the first business trip in a long time, the personnel specialist had a number of questions related to its organization and documentation in 2018. For example, when to pay per diems for a business trip? Especially for our readers, we have prepared an answer to this question.

Travel expenses to be reimbursed

Every business trip comes with costs. Since the employee is sent on a business trip at the initiative of the organization, the expenses incurred by him should be reimbursed. In particular, you need to compensate:

• travel expenses;
• housing costs;
• per diem – additional expenses associated with living outside the permanent place of residence;
• other expenses incurred on a business trip as agreed with the administration.

Daily allowance is a compensation payment to an employee associated with a stay outside his place of permanent residence. In general, it is logical to reimburse the employee for the costs caused by living in an unusual place in the interests of the employer. For example, the cost of catering and meeting other daily needs.

Recall that daily allowances within the limits of 700 rubles / day for business trips in the Russian Federation and 2500 rubles / day for business trips abroad are not subject to personal income tax and insurance premiums (paragraph 10, clause 3, article 217, clause 2, article 422 of the Tax Code of the Russian Federation).

Daily allowance paid in advance

When sending an employee on a business trip in the interests of the employer, you cannot force him to spend his own money. Therefore, the answer to the question of when to pay per diem, before or after a business trip, will be unequivocal. Per diem must be paid in advance! This is the requirement of labor legislation (clause 10 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

Thus, the answer to the question about the payment of daily allowances before or after a business trip has an unambiguous answer. The money must be paid in advance.

There was a strong opinion that per diems are paid to an employee primarily for meals on a business trip. However, it is erroneous. Daily allowances are issued to compensate for those expenses that cannot be taken into account in advance and which cannot be documented. Let's look at the difficult and controversial issues that most often face accountants when calculating and paying per diems.

What is per diem for?

An employee of an organization who left to fulfill an official assignment outside the place of permanent work (on a business trip) is compensated for the additional expenses incurred by him associated with living outside the place of permanent residence, referred to as daily allowances (Article 168 of the Labor Code of the Russian Federation, clause 11 of the Regulation on the peculiarities of sending employees to official business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749, hereinafter referred to as the Regulation).

Many believe that per diems are paid to an employee primarily for meals on a business trip, so to speak, as compensation for the lack of homemade borscht and meatballs. But it is not so. The cost of food, clothing and other needs of the worker are his personal problems. He receives a salary and decides where and how to spend it. The fact that he is on a business trip does not mean that the native office is obliged to feed him at this time. It is obligatory to pay for travel to and from the place of business trip, accommodation and other documented expenses that he is forced to bear only because he does work outside the place of residence, but not to feed him.

Daily allowances are issued to compensate for those expenses that cannot be taken into account in advance or that cannot be documented.

Example 1

Collapse Show

Travel expenses at the place of business trip, a chocolate bar (according to the good old tradition) to the secretary of the head with whom you will need to communicate, telephone conversations on work issues on a personal mobile phone, etc. All these expenses cannot be documented. In the place of permanent work, they would not have arisen, and it is necessary for the employee to compensate for them. After all, they are clearly aimed at solving those tasks for which the employee was sent on a business trip.

Payout rates

Many, for sure, found the times when the daily allowance was strictly regulated. At present, for the purposes of taxation of profits, the amount of per diem is determined only by the will of the organization (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation). There is no upper or lower limit set.

It should be noted that if during business trips within the country the daily allowance in the organization exceeds 700 rubles, and for business trips abroad - 2500 rubles, then the excess amount increases the employee's income subject to personal income tax.

Per diem allowance is paid for each day on a business trip, including weekends and non-working holidays, as well as for days on the road, including for the time of a forced stop on the way (clause 11 of the Regulations).

If, under the terms of the business trip, the employee has the opportunity to return to the place of permanent residence on a daily basis, per diems are not paid (clause 11 of the Regulations).

The issue of the expediency of the daily return of the employee from the place of business trip to the place of permanent residence in each case is decided by the management of the organization, taking into account the distance, the conditions of transport communication, the nature of the task performed, the need to create conditions for the employee to rest and other objective conditions.

Determine the days of departure and arrival

The day of departure on a business trip is the date of departure of the vehicle - train, plane, bus, ship, etc. - from the place (settlement) of permanent work , and not the place of residence of the employee (clause 4 of the Regulation).

At departure of the vehicle Until 24:00 inclusive, the day of departure is considered the current day, and from 00:00 and later - the next day.

Example 2

Collapse Show

If the train leaves on October 5 at 23:59, then the employee left on a business trip on October 5. If the train leaves, for example, 4 minutes later, that is, at 00:03, then this is already October 6 - the next day.

When a station, pier or airport is located outside the settlement, one should take into account the time required to travel to the station, pier or airport.

At the same time, let us once again note that the place of location of the organization, and not the place of residence of the employee, is recognized under the settlement.

That is, according to paragraph 4 of the Regulations, an employee (even at three in the morning) on ​​a business trip formally departs from his place of permanent work, and not from home. And the time required to get to the airport is calculated based on the route: “Work - Airport”, and not “Home - Airport”.

Before boarding a plane at the airport, you must go through check-in and personal inspection. Check-in, as a rule, begins 2 hours before the departure time indicated on the ticket (the departure time, as well as the arrival time, is always indicated local), and ends 40 minutes before the departure of the aircraft.

Passengers who are late for check-in or boarding the aircraft are not allowed to fly. Therefore, in addition to the time it takes to get to the airport (about an hour on average), you need to add another hour to go through check-in, screening and waiting for an announcement to board the plane.

You can board the train three minutes before departure (in train tickets, the time of departure and arrival is indicated in Moscow), as well as the bus.

If an employee goes on a business trip on official transport, on your own car(or to someone else's, driving it by proxy), then the period of departure on a business trip is determined by supporting documents. They can be, in particular, a car waybill, invoices, receipts, gas station checks, or other documents confirming the route (clause 7 of the Regulations).

If there are no travel documents, then the period of stay on a business trip can be confirmed by documents for renting accommodation at the place of business trip (clause 7 of the Regulations).

But if the employee cannot present documents on residence, then he must confirm the period of stay on a business trip with a service (report) note or a document of the host party about the actual stay there (clause 7 of the Regulation). Such a document can be drawn up in any form. But in its essence, it is a duplicate of a travel certificate, the mandatory presence of which was canceled from 01/08/2015 by Decree of the Government of the Russian Federation dated 12/29/2014 No. 1595.

Therefore, in our opinion, when sending an employee on a business trip, it is optimal to continue to issue him a travel certificate. As before, form No. T-10, approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment”, which since 2013, we recall, is not a model, can serve as a model. mandatory for use.

The day of arrival from a business trip is considered in a similar manner, that is, according to the travel document, which also indicates the time of stay. However, there is already no time to get from the airport to the place of permanent work.

Example 3

Collapse Show

If the plane lands at 23:59 (according to the ticket), then this day should already be considered the last one for business trip purposes. Although getting there at night will probably be a little more difficult than in broad daylight. True, if necessary, theoretically, you can take a certificate from the airport that the actual landing was at 00.07.

Daily allowance

For all days between two dates (departure and arrival), the employee must receive per diems accrued on the basis of the amount established by the local regulatory act of the organization. Here, everything is already at the mercy of the leadership of the organization.

The amount of daily allowance can be either equal for all employees, regardless of position, length of service, etc., or differ, say, depending on the region of business trip. For example, on business trips to Vologda, the daily allowance will be higher than for those who went to Kerch (or vice versa). The organization is not obliged to prove to the tax authorities the correctness of such actions.

In addition, no one forbids setting the daily allowance depending on the position. That is, the daily allowance of the director or his deputies may exceed the daily allowance of the heads of departments. And those, in turn, have more than ordinary employees. Or, again, vice versa. The biggest daily allowances may be for the workhorses that make the profit for the enterprise, and not for those whose task is to guide and inspire.

But here, in our opinion, as in setting the official salary (tariff rate), the daily allowance should be specified in the employment contract. In this case, only three people will know about it: the manager, the employee and the accountant.

Note

Collapse Show

The conclusion that the daily allowance can be differentiated, including depending on the position or other factors, was formed back in 2008, when Federal Law No. 158-FZ of July 22, 2008 and Decree of the Government of the Russian Federation No. On January 1, 2009, the daily allowances established by Decree of the Government of the Russian Federation No. 93 dated February 8, 2002 were canceled. Many considered that the principle of social justice was thereby violated. But what kind of discrimination are we talking about? No one is outraged (at least out loud) when two employees in the same positions and performing the same work with the same (according to one of them) result are given different salaries. And, perhaps, this difference can be very significant. It's the same with daily allowances. The authorities know better who bears what expenses on a business trip and to whom and how to reimburse them.

At day trips inside the Russian Federation, as mentioned above, daily allowances are not paid (clause 11 of the Regulations). In this regard, I recall a case from the author's personal practice (when he served as a senior inspector-auditor of one of the construction departments of the USSR Ministry of Defense). It is relevant even today.

Example 4

Collapse Show

When conducting an audit of the financial and economic activities of one of the subordinate departments stationed in Leningrad (as St. Petersburg was then called), the advance report of an employee sent on a business trip to a higher department in Moscow was checked.

According to the travel certificate, the date of departure from the business trip is September 06, the arrival date is September 08. The employee was compensated for the cost of tickets and accrued daily allowance for three days. When checking the report, it was found that the time of departure of the train "Leningrad - Moscow" on September 07 at 00.07. Departure time from Moscow - September 07 at 16.40, and arrival time in Leningrad - September 07 at 23.40. Thus, the period of stay on a business trip is one day (September 07), and per diems were not subject to accrual and payment.

In the audit act, this violation was noted, and the management of the department was instructed to recover from this employee the amount overpaid to him.

A similar situation is quite possible in modern conditions.

At the same time, it makes sense to pay attention to the opinion of the Ministry of Finance of Russia, expressed in a letter dated July 16, 2015 No. 03-03-07 / 40892. In particular, it notes that for one-day business trips, reimbursement of other expenses in cases, in the manner and in the amounts determined by a collective agreement or a local regulatory act, is carried out upon submission of documents confirming these expenses (paragraph 24 of the Regulations).

However, when foreign day trips per diems (according to the rate established for a business trip to this state) are paid in half (paragraph 20 of the Regulations). In our opinion, this is relevant when traveling to neighboring countries (Kazakhstan, Belarus, Ukraine).

For example, in one day you can turn around from the Smolensk region to Vitebsk and vice versa, or from Orenburg to Aktobe, etc. But it is very difficult to fly to Paris or London on business and have time to return on the same day.

When traveling abroad, the date of crossing the state border is determined by the marks in the foreign passport (clause 18 of the Regulations). In the case of a business trip to the CIS countries (when crossing the border, the mark in the passport is not affixed), the date of crossing the border is determined by travel documents.

Daily allowance for the day of crossing the border is paid according to foreign standards (in foreign currency), and when returning home (that is, to the place of permanent work) - in rubles (according to Russian standards).

Thus, if an employee flies on a business trip abroad by plane, then on the day of departure, he will receive per diem in foreign currency. And for the day of departure, for example, from Paris home - in rubles.

All expenses incurred by the traveled employee after the approval of the expense report are written off to expenses by posting:

Debit account 26 (44) Credit account 71.

If the costs were made in any foreign currency, they are subject to conversion into rubles at the exchange rate in force on the date of approval by the head of the organization of the advance report (subclause 5, clause 7, article 272 of the Tax Code of the Russian Federation).

When sending on a business trip, the employer is obliged, in addition to keeping the average salary for the employee, to reimburse him for the costs of renting housing, travel, accommodation, and also pay per diem for each day of the business trip. These costs can be taken into account when calculating income tax only if they are economically justified and documented.

 

The year 2015 made significant changes to the rules for processing business trips, travel certificates, registers for employees on these trips, the need to draw up a work assignment and a report on its implementation were canceled. The procedure for confirming the time and fact of being on a business trip was also clarified. These changes have significantly reduced paperwork and made life easier not only for employers, but also for their employees. But apparently not for long. Next year, the Ministry of Finance plans to amend the Government Decree regulating the procedure for sending employees on business trips.

In particular, we are talking about travel expenses: per diems in 2016, the Ministry of Finance proposes to cancel altogether. It is assumed that these changes will affect only per diems for trips within Russia and will not affect business trips abroad. The payments themselves, of course, will not be prohibited, but it will not be possible to recognize them for income tax purposes with the adoption of these amendments, in addition, income tax and insurance premiums will need to be calculated from the costs incurred. It is worth noting that the regulatory authorities have not yet given official confirmation and comments on the adoption of these changes, so it is too early to say with confidence that they will be adopted. Therefore, it is worth dwelling in detail on this year's travel expenses.

Business travel expenses

The procedure, amount of compensation and features of the recognition of individual expenses are determined by the collective agreement or the local act of the organization.

Travel costs

The employer is obliged to reimburse the costs of travel to and from the place of business trip.

When traveling by public transport:

• For travel to the place of business trip;
• Issuance of travel tickets;
• The cost of linen on long-distance trains

It is also possible to take into account the cost of a train ticket for an enhanced comfort train in profit expenses, taking into account additional services (food, printed matter, bed linen, etc.), provided that they are included in the ticket price.

To confirm travel expenses, the employee must submit the following documents:

• Tickets (air, railway, bus);
• Boarding pass (for flights);
• Itinerary / receipt and boarding pass (when purchasing an electronic ticket)

In case of loss of a ticket (boarding pass), a duplicate of the travel document, a copy of the copy requested from the transport company or another document containing information about the passenger, flight number, departure and arrival times) can serve as confirmation.

If the time of the employee's departure does not coincide with the start date of the business trip (for example, the employee left on Saturday, and the start of the business trip on Monday), the Ministry of Finance, in its Letter dated 11/20/2014, allowed these costs to be taken into account for the purpose of taxing profits. If the employee remains at the place of business trip for vacation, the cost of paying for the return trip cannot be taken into account in income tax expenses.

When taking a taxi

Accounting for travel expenses for the purposes of taxation of profits is also possible in terms of costs when traveling to the place of business trip and back by taxi. It is better to register the possibility of using taxi services in the local act of the organization, indicating the reasons why it is possible to use this type of transport, which may, for example, include the inability to complete tasks due to interruption in traffic, busy work schedule, late departure, lack of other transport and etc.)

Supporting documents in this case will be:

• Check KKT;

• receipt for payment for taxi services (issued on a strict reporting form with the necessary details)

When traveling by personal (official transport, car of third parties)

Confirmation of costs in this case will be a memo, which will reflect the actual length of stay on a business trip. Documents confirming the use of transport must be attached to this note: checks for the purchase of fuel and lubricants, a waybill, receipts, etc.) Also, the possibility of using personal transport should be registered in the local act of the organization.

Housing expenses

The obligation to reimburse living expenses is also provided for by the Labor Code and the Regulations on business trips. They include the cost of renting housing:

• on Russian territory;
• on the territory of foreign states
• additional services (laundry, ironing, Internet, TV, refrigerator)

When staying at a hotel

The costs for using the sauna, bar, restaurant, fitness club are not subject to reimbursement.

Confirmation of the cost of renting housing is:

• Check KKT

• Receipt (on a strict reporting form)

When living in an apartment rented by the employer

Confirmation in this case will be an order to send on a business trip, a lease agreement, cash register checks confirming the payment of rental payments. Reimbursement is also subject to the cost of paying utility bills for the period of business trip.

Travel expenses: daily allowance in 2015

Per diems are additional expenses associated with the accommodation of an employee sent on a business trip and not having the opportunity to return home daily. They are reimbursed for each day of the business trip, including weekends and holidays, as well as the period of disability that occurred during the business trip.

For business trips in Russia, daily allowances are paid in the currency of the Russian Federation, and for foreign trips in foreign currency. Separately, it is worth mentioning the day of crossing the border. When traveling to a foreign country, the day of crossing the Russian border is paid in foreign currency, and when traveling in Russia, on the contrary, in rubles. Border crossing dates are determined by the marks made in the passports.

In the event that an employee is sent to an area from where he can return home daily, daily allowances may not be paid. This issue is at the discretion of the manager. In each case, he decides whether it is advisable to return the employee home, taking into account the time spent on travel, transport conditions, etc. If, in agreement with the manager, the employee remains in the area, then the costs of renting housing are reimbursed if they are documented.

Having determined what is included in the daily travel expenses, we will deal with their size.

The amount of daily allowance can be any, but their amount must be reflected in the collective agreement or local act. It should be noted that not the entire amount is subject to income tax, but the excess of the limit established by the tax code:

• 700 rub. for business trips on the territory of the Russian Federation;
• 2500 rub. for foreign trips

These amounts are not subject to insurance premiums if they are documented.

Calculation example:

Kravchenko I.P. was sent on a business trip to Novgorod from August 1-10 for 10 days. By the local act of the organization, the daily allowance for business trips on the territory of Russia is set at 1,000 rubles. The amount of per diem paid was 10,000 rubles. (1000 rub. * 10 days). Per diems are not subject to insurance premiums, but the amount of personal income tax from these payments will be 390 rubles. (1,000-700)*10*13%).

You can learn more about the accounting procedure and types of travel expenses, the consequences of canceling a travel certificate and the features of reimbursement of certain expenses while on a business trip, in the following video

Accounting for travel expenses

Like all expenses, travel expenses can only be taken into account if they have an economic justification and documentary evidence.

Documentary confirmation after the cancellation of travel certificates includes:

• The decision of the employer to send the employee on a business trip in writing.

To issue an order, you can use a unified form or develop your own, subsequently fixing it in the accounting policy.

• Expense report of the employee on the amounts spent, approved by the manager

The specified document must be prepared and submitted to the manager no later than three days from the date of return to the place of work.

In case of failure to submit an advance report, the manager has the right, after a month, from the end of the period allotted for the return of the advance, to withhold the funds issued under the report to the employee. But this can only be done with the written consent of the employee himself. In case of refusal, it will be possible to recover the amounts only through the court.

If these funds are not withheld for their amount, insurance premiums must be charged. If, after a lapse of time, the employee provides a report and documents confirming the expenses, the organization has the right to recalculate the base for calculating insurance premiums, as well as the amount of accrued and paid contributions. Also, in the absence of a report and supporting documents for the amount of funds issued to the taxpayer, personal income tax will have to be charged.

• Documents confirming the actual implementation of expenses, in part:
• For housing;
• Directions;
• Other expenses

Also, the taxpayer (organization) must confirm the length of stay of its employee on a business trip. It is determined by travel documents, if they are lost, then by documents on the rental of housing. If they are absent, then according to documents containing confirmation of the host party about the terms of stay (arrival and departure) of the employee at the place of business trip.

Travel expenses - posting

In accounting, these costs are reflected as follows:

Wiring	Operation designation
	Issuing an advance to an employee on a business trip
D 26 (08, 20, 23, 44) - K 71	Accounting for incurred expenses

Let's summarize what has been said:

• In 2015, with the cancellation of the travel certificate, the basis for confirming the fact that an employee is on a business trip is travel tickets, documents on the rental of housing, or in the absence of both, a document certified by the host party about the employee being on a business trip;
• Confirmation of expenses, in turn, is the order of the head on the direction and business trip, the expense report and the documents attached to it, confirming the costs incurred;
• The composition of travel expenses includes the cost of travel, rent of housing, per diem and other expenses incurred with the permission of the employee;
• The rate of travel expenses is not established by law and can be fully accepted for profit expenses in case of economic feasibility and documentary evidence.