How to calculate daily allowance?
Many employers often need their employees to go on business trips. At the same time, employees sent on a business trip, you must pay travel expenses, which also include the payment of per diem. What expenses should be considered travel expenses?
Travel expenses include:
- travel expenses
- renting accommodation
- any other expenses that will be associated with living in another place of residence of the employee other than his permanent, and other expenses that will be incurred by the employee with the permission of his employer.
Daily allowance - the amount that is paid for each day that you will be on a business trip. Below we consider how to calculate per diem, while on a business trip abroad and within our country.
Documents required for registration of per diems
How to calculate daily allowance knows the accountant of the enterprise. To do this in accordance with all the requirements of the legislation, the business trip itself must be properly framed.If the head of the organization sends his employee on a foreign trip, he is obliged to issue a special order about it. For this trip, unlike business trips in Russia, you do not need a travel certificate. You will have enough of the fact that you attach a photocopy of your international passport to your advance account.
It is necessary to understand that the certificate, in principle, is necessary for you to confirm your stay on a business trip and get per diems for it. And if you are traveling abroad, then you only need marks in your passport stating that you crossed the border. If there are no such marks, then submit any document that proves your stay in one place or another.
When an employee returns from a business trip, he is required to submit an advance report within ten days and, if there is no amount spent, then hand it over to the cashier. Also, when traveling abroad, and in Russia as well, the employee must attach supporting documents to the surrender. If he visited another country, then this type of document should have a line-by-line Russian translation.
What does an accountant need when calculating per diems?
First, the accountant must take into account where the employee is going. If this is a business trip abroad, then if it lasts two months, then, starting from the end of the 60th day of stay in another country, the daily allowance changes. From this point on, it is paid according to the standards that are provided for employees of foreign agencies, regardless of the employer's will. If an employee is sent on a business trip in Russia, then the money is issued in rubles. In other cases, the money will be issued in local currency.
How to deal with income tax when calculating the daily allowance
Accrued employee daily allowance will be taken into account in taxation in full. Decree of the Government of Russia of 08.02.02 No. 93 establishes average daily allowances, their size can be increased if desired by the employer. To date, the average daily allowance is not more than one hundred rubles a day.