While on a business trip I came to another business trip. If an employee returned from a business trip after the weekend. It is better to indicate in the local act how the days of departure from the Russian Federation and arrival in the Russian Federation are paid
The employee was in Italy on a business trip (by order - for 3 days). Then he stayed in Italy on another vacation and returned a week later (there is a mark in the passport about his return and a return ticket). If the employee did not stay on vacation, the daily allowance would be calculated as follows: for 2 days - according to the norms for Italy and for 1 day - according to the norms for Russia (the day of return). And in this case, it turns out that the daily allowance must be charged for 3 days according to the norms for Italy. How to calculate per diem? What day will be considered the day of crossing the border to enter Russia in order to correctly determine the amount of per diem?
Having considered the issue, we came to the following conclusion:
If the collective agreement or local regulation it was established that on the day of returning from a foreign business trip, per diems are paid in the amount established for business trips within the Russian Federation, it is advisable for the organization to build on the general norms of Regulation N 749, which regulate the procedure for determining the date of crossing the state border. Based on this document, it turns out that for at least one day of a business trip (for the day of returning from it to the territory of the Russian Federation), the daily allowance must be paid to the employee in rubles according to the norms established for business trips in Russia.
Despite the fact that your employee does not return to the Russian Federation on the day of the end of the business trip, but continues to be abroad in next vacation, we believe that in order to avoid tax risks for this last day, per diems should be calculated based on the norms provided for business trips across the Russian Federation.
Rationale for the conclusion:
According to Art. 166 of the Labor Code of the Russian Federation, a business trip is understood as a trip of an employee by order of the employer for a certain period to carry out an official assignment outside the place of permanent work.
In accordance with Art. 168 of the Labor Code of the Russian Federation, in the event of being sent on a business trip, the employer is obliged to reimburse the employee:
Travel expenses;
Residential rental expenses;
Additional expenses related to living outside the place of permanent residence (daily allowance);
Other expenses incurred by the employee with the permission or knowledge of the employer.
The specifics of sending employees on business trips are established in the manner determined by the Government of the Russian Federation. Organizations and institutions of all forms of ownership are guided by the Regulation on the specifics of sending employees on business trips, approved by the Government of the Russian Federation of 13.10.2008 N 749 (hereinafter - Regulation N 749).
According to p. 17, 18 of Regulation N 749 for the time spent on the way of an employee sent on a business trip outside the territory of the Russian Federation, daily allowances are paid:
a) when traveling through the territory of the Russian Federation - in the order and in the amount determined by the collective agreement or local normative act for business trips within the territory of the Russian Federation;
b) when traveling through the territory of a foreign state - in the manner and amount determined by the collective agreement or local regulatory act for business trips on the territory of foreign states.
When an employee travels from the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which per diems are paid in foreign currency, and when traveling to the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which per diems are paid in rubles.
You can also use the joint explanations of the Ministry of Labor and the Ministry of Finance of Russia (letter of 05/17/1996 N 1037-ИХ "On the procedure for paying daily allowances to workers sent on short-term business trips abroad"). It says that workers sent on short-term business trips abroad are paid per diem for each day they are on a business trip. At the same time, from the day of crossing the state border when leaving the Russian Federation, per diems are paid according to the rate established for payment in the country to which it is sent, and from the day of crossing the state border when entering the Russian Federation - according to the rate established for business trips within the Russian Federation. The date of the actual border crossing after the return of the traveler can be checked by the marks in the passport.
Thus, it turns out that at least one day of a business trip - for the day of returning from it to the territory of the Russian Federation - the daily allowance should be paid to the employee in rubles according to the norms established for business trips in Russia.
Example:
The employee went on a business trip to Germany on November 10, 2011, and returned on November 12, 2011. The plane took off from the Russian Federation on November 10, 2011 at 23:45. The passport control mark on crossing the border was put on November 10, 2011. This means that for this day the worker was already entitled to "foreign" daily allowances. And this despite the fact that the employee spent it on the territory of the Russian Federation. Even if an employee returned from a business trip at 23:59 on November 12, 2011 and his passport has a mark on entry into the territory of the Russian Federation on November 12, 2011, then for that day he will receive "Russian" daily allowances, again despite the fact that almost all spent this day in Germany.
If an employee goes on a business trip a few days before its start or stays in the place of business trip after completing a job assignment for vacation or on weekends, the employee is not paid per diem for this time.
The specific procedure and amount of reimbursement of expenses related to business trips are determined by the collective agreement or local normative act (Article 168 of the Labor Code of the Russian Federation).
Option N 1.If a collective agreement or local normative act establishes that on the day of return from a foreign business trip, per diems are paid in the amount established for foreign business trips.
Many employers pay their employees daily allowance for the day they return from a business trip in an increased "Russian" amount (for example, based on the standard for a business trip abroad in rubles). The relevant provisions must be recorded in local regulations or collective agreements.
Since there are no special standards for expenses taken into account for tax purposes, then "increased" daily allowances for the day of returning from a business trip can be taken into account in expenses. Of course, provided that this is the order of their payment adopted in the organization.
The amounts paid will also not be subject to insurance premiums (clause 1 of the letter of the Ministry of Health and Social Development of Russia dated 06.08.10 N 2538-19).
Please note that the situation is different with respect to personal income tax.
Clause 3 of Art. 217 of the Tax Code of the Russian Federation established the maximum daily allowance not subject to personal income tax:
RUB 700 - for each day of being on a business trip in the territory of the Russian Federation;
2500 RUB - for each day of being on a business trip abroad.
Since the day of return from a business trip is recognized as the day the employee is on the territory of the Russian Federation, the standard of non-taxable daily allowance for this day is only 700 rubles. The finance department has repeatedly drawn attention to this nuance. So, in the letters of the Ministry of Finance of Russia dated 06.09.2010 N 03-04-06 / 6-205, dated 07.07.2010 N 03-04-06 / 6-140, it is indicated that when determining the amount of daily allowance when sending employees of the organization on business trips abroad, exempted from taxation, per diems for the last day of a business trip are accepted in the amount of 700 rubles.
The daily allowance paid to the employee in excess of the established amount is subject to personal income tax.
Thus, the financial department insists that, for the purpose of calculating personal income tax, the last day of a business trip in any case is considered the day of being in the territory of the Russian Federation.
Option N 2.If it is established by a collective agreement or local normative act that on the day of return from a foreign business trip, per diems are paid in the amount established for business trips within the Russian Federation.
In this case, we believe that the organization should proceed from the general norms of Regulation N 749, which regulate the procedure for determining the date of crossing the state border. Based on this document, it turns out that for at least one day of a business trip - for the day of returning from it to the territory of the Russian Federation - the daily allowance must be paid to the employee in rubles according to the norms established for business trips in Russia. Therefore, despite the fact that your employee does not return to the Russian Federation on the day of the end of the business trip, but continues to be abroad on another vacation, we believe that in order to avoid tax risks for this last day, per diem should be calculated based on the norms provided for business trips in RF.
Otherwise, the amount of daily allowance accrued to employees returning from a foreign business trip immediately after completing a service assignment will differ from the amount of daily allowance for employees who continue to be on vacation in a foreign country after completing their service assignment.
Prepared by:
Expert of the Legal Consulting Service GARANT
, II rank tax advisor Ostafiy Irina
Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor Monaco Olga
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
The Ministry of Finance of Russia, in response to the appeal of the taxpayer, explained that the payment for the employee's travel from a business trip to the place of work, if he did not return back, but went on vacation, is not economically justified and cannot be included in the composition of costs that reduce the tax base for income tax (letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated October 21, 2016 No. 03-03-06 / 3/61516 "").
In the example considered, after completing a business assignment, the employee did not return from a business trip, but remained in the same place for vacation. In this case, the day of the end of the business trip should be considered the last day before the vacation, the financiers specified. Consequently, his travel expenses to his permanent place of work do not meet the eligibility criteria for expenses. In this case, the organization pays for the return of the employee from the place of vacation, and not from a business trip. Accordingly, the company is not entitled to take these expenses into account when forming the tax base for income tax.
Note that earlier the Ministry of Finance of Russia took the opposite position, believing that if an employee, with the permission of the head of the organization, stayed at the place of business trip, using weekends, or went to the place of business trip on weekends preceding the start date of the business trip, payment by the organization of travel to the place of business trip and back does not lead to an economic benefit for the employee. Accordingly, these costs can be accounted for in the income tax expense ().
Whether it is possible to reimburse the cost of an employee's travel to the place of business trip and back by taxi, learn from the material "Travel expenses for tax purposes" in "Encyclopedias of Solutions. Taxes and Fees"
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Recall that when an employee is sent on a business trip, he is guaranteed the preservation of his place of work (position) and average earnings, as well as reimbursement of expenses associated with a business trip (). Employees are sent on business trips on the basis of the employer's decision for a certain period of time to carry out an official assignment outside the place of permanent work ().
At the same time, when calculating income tax, the taxpayer reduces the income received by the amount of expenses incurred (except for the expenses specified in). At the same time, expenses are recognized as economically justified and documented expenses incurred to carry out activities aimed at generating income (). Travel expenses, in particular travel expenses of an employee to the place of business trip and back, are related to other expenses associated with the production and sale of products ().
When an employee was sent on a business trip (an order on business trip from September 19 to September 24) due to the lack of direct flights to the destination, the Salekhard-Tyumen-Novosibirsk-Tyumen-Salekhard route was planned, upon returning from a business trip, an advance report was submitted, the employee bought plane tickets on the indicated route, but upon returning from a business trip, the employee flew to Tyumen on the 22nd in the evening, and flew to Salekhard only on the 24th (within the business trip) due to the lack of tickets on the 23rd. Is it necessary to provide the accounting department of the organization with any documents confirming the absence of tickets on the 23rd day and is it legal to collect the cost of a return flight from a business trip from an employee if he does not confirm the absence of tickets on the 23rd?
Answer
If the employee returned from a business trip within the time frame of the business trip, then there is no reason to confirm the absence of tickets and retain the cost of the ticket.
For details, see the materials in the rationale.
The rationale for this position is given below in the materials of the "Glavbuh Systems" .
“In order to properly close a business trip and confirm the costs of it, the employee must submit everything to the accounting department. required documents... Namely:
advance report and supporting documents to it - confirm the employee's expenses on a business trip. The employee must attach travel tickets, accommodation bills, cash registers and sales checks, receipts of electronic terminals (slips), etc.; *
photocopies of the international passport - with marks of crossing the border, if the employee was on a business trip abroad.
The employee must bring all these documents within three days after returning from a business trip. Working days should be counted. If an employee returned from a trip on a weekend or a holiday, then count the three-day period from the day he went to work. This period applies to both domestic and foreign business trips.
This procedure follows from clause 26 of the Regulation approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749, and clause 6.3 of the instruction of the Bank of Russia dated March 11, 2014 No. 3210-U.
But what if the employee brings the expense report and other travel documents late? In this case, of course, no one will punish the accounting department. RF Code on administrative offenses there are no penalties for such a violation. "
« Income tax
Include documented expenses related to the employee's travel to the place of business trip and back in the list of other expenses that reduce taxable profit (subparagraph 12 of paragraph 1 of article 264 of the Tax Code of the Russian Federation). Travel tickets, forms can serve as documentary evidence strict accountability, cashier's checks etc. In this case, the form public transport (plane, train, etc.) and the level of service in it (business class, luxury cars, etc.) are not important *. Such conclusions are in the letter of the Ministry of Finance of Russia dated June 10, 2016 No. 03-03-06 / 1/34149.
Even if there are no supporting documents for travel expenses, the organization has the right to pay them (clause 11 of the Regulation approved by the RF Government Decree of October 13, 2008 No. 749). However, when taxing profits, this compensation cannot be taken into account (clause 1 of article 252 of the Tax Code of the Russian Federation).
Situation: how to take into account the costs of a business trip when calculating taxes and contributions if the dates indicated on the ticket do not coincide with the dates in the travel order
The calculation of income tax and personal income tax depends on the circumstances. If an employee returned from a business trip much later (for example, spent a vacation at the place of a business trip), do not take into account the cost of the ticket when calculating income tax and withhold personal income tax from them. Do not charge insurance premiums from compensation for documented travel expenses.
Income tax
Include the costs of the return trip in the composition of expenses only if the deviations in the dates are small and the employee's earlier departure on a business trip (delayed departure from a business trip) occurred with the permission of the manager. It must indicate the advisability of retirement at an earlier or later date.
The expediency can be confirmed, for example, by the fact that due to the lack of tickets it was impossible to leave the place of business trip on time. Or buying a ticket at a later (earlier) date has reduced travel costs. In this case, the corresponding permission of the head should be issued in writing (for example, by order). *
The director's order will help justify the costs, for example, in a situation where the business trip ended on the last working day of the week, and the employee returned from it one of the coming weekend. For example, stayed at the place of business trip on Saturday and Sunday.
Do not include travel expenses in expenses if the employee goes on vacation and spends it at the place of business trip. If the employee returned home only after vacation, the cost of paying for his ticket is economically unjustified. In this case, it turns out that the organization pays for the return of the employee from the place of vacation, and not from a business trip. After all, the business trip ended on the last day before the vacation (letters of the Ministry of Finance of Russia dated October 21, 2016 No. 03-03-06 / 3/61516 and dated November 20, 2014 No. 03-03-06 / 1/58868).
The chief accountant advises: there are arguments in favor of the fact that the costs of returning from a business trip after a vacation can be taken into account when calculating income tax. They come in handy if you are ready to sue.
The employer must compensate the employee for travel expenses on a business trip and back (Article 168 of the Labor Code of the Russian Federation). This should be done regardless of how much time the employee spent at the destination and under what conditions he returned. The law does not require that the date of the return ticket must exactly coincide with the end date of the business trip.
The travel expenses of an employee from the place of business trip reduce the base for income tax (subparagraph 12, clause 1 of article 264 of the Tax Code of the Russian Federation). These costs are economically justified since the organization pays for them in its own interests, and not in the interests of the employee. Exactly the same expenses she would have declared if the employee returned home immediately after a business trip. Therefore, the costs of a return ticket can be taken into account when taxing profits, even if the employee is delayed at the place of business trip due to vacation (provided that they were made with the permission of the manager who confirmed the feasibility of the costs).
Such conclusions follow from the provisions of Article 252 of the Tax Code of the Russian Federation and letters of the Ministry of Finance of Russia dated August 11, 2014 No. 03-03-10 / 39800, dated August 26, 2013 No. 03-03-06 / 1/34813, Federal Tax Service of Russia dated August 20, 2014 No. CA -4-3 / 16564 (posted on the official website of the Federal Tax Service of Russia in the section "Explanations of the Federal Tax Service of Russia, Mandatory for Application"). A similar position is given in the resolution of the Federal Antimonopoly Service of the Urals District dated June 19, 2007 No. F09-3838 / 07-C2. "
Business trips of employees are integral part work of any company. The rules for sending on a business trip and paying for it are regulated by law. However, one of the controversial points is the need to send an employee to several places in one day. Making two business trips on one day raises many questions, ranging from the report for the previous business trip to the payment of daily subsistence allowance.
Two business trips in one day - how to arrange
Regulated labor legislation (Labor Code of the Russian Federation, Resolution of the Government of the Russian Federation No. 749). In order to send an employee on a business trip, you must:
- issue a business trip order;
- issue a travel certificate;
- pay an advance on expenses.
At the end of a business trip, the employee must report on the results and expenses incurred no later than three working days. After receiving the report, the employee is reimbursed for expenses in excess of the advance issued, or he returns the money not spent.
The amount of the advance includes and, the amount of which is established by law and depends on the duration of the trip, as well as its destination.
In the event that it becomes necessary to send an employee on another business trip on the day of his return from the previous one, the procedure for issuing a business trip is similar to the initial one.
The coincidence of the start and end dates of two business trips may result from the occurrence of various force majeure circumstances.
For example, a business trip of another employee was previously planned, but he was unable to travel due to illness. When working part-time, the days of planned business trips to the main and additional work... In this case, it is necessary to cancel the business trip to the place of additional employment of the employee.
The way out of this situation is to send another employee on a trip, who may end a previous business trip on the same day.
The coincidence of the start time of a business trip with the end date of the previous one due to the established rules for counting the days of a business trip. The final date of the business trip is considered the arrival of the employee to the settlement where his employer is located, and the beginning of the trip is the time of departure from this settlement vehicle (train, bus, plane, etc.) by which the employee plans to get to the place of business trip.
Therefore, even with previously planned business trips on different days, a situation may arise when to get to the place of temporary execution of your official duties the employee can only on the eve of the scheduled time of the business trip.
The legislation regulates only the procedure for issuing a business trip, their number in one day is not limited.
That is, two business trips in one day are possible. At the same time, when sending one employee on several trips at the same time, two problems arise.
Statement of expenses and payment of per diems
First, the employee must provide the employer with a report on the previous business trip within three working days. If there is a coincidence of returning from a previous trip and sending to a new one on one day, you can ask the employee to report immediately after returning from the first trip.
It will also not be difficult to meet the deadline for the report if the second trip is one or two days long. In such a case, the employee may submit an expense report for the first business trip upon returning from the second business trip.
Secondly, due to the coincidence of the day of the end of one trip and the beginning of another, the question of paying per diems arises. In fact, the employee is on a business trip for one day, however, there are two trips. In addition, the initial business trip could take place on the territory of Russia, and the second - with a trip to other countries.
The employer independently decides to pay for one day in two trips twice or once.
Pay double or single daily subsistence allowance
Double payment may entail additional questions about the inclusion of this money when calculating the base for income tax, and, accordingly, the problem of proving their necessity during inspections tax inspectors... In addition, a double per diem rate may lead to the authorities that control the calculation of insurance premiums, consider this to be an excess of the amount of reimbursement of travel expenses established by law and require payment of insurance premiums from the amount paid for the second trip.
When considering one of the disputes between the regulatory authorities and a business entity that accrued per diem in double the amount, the RF Armed Forces issued a resolution that if two business trips coincide on the same day, the employer has the right to establish other payments that compensate the employee for travel expenses based on the procedure established within the enterprise, and accordingly insurance premiums you do not need to pay (No. 310-КГ17-10343, dated 11.08.2017).
In addition, the basis for the payment of daily expenses is the order to send on a business trip and a travel certificate. There is no need to provide other documents confirming the expenses of these funds. Therefore, the presence of two orders and certificates can become an argument when resolving disagreements with controllers.
If a decision is made to issue daily allowances in a single amount, then their amount should be calculated from the largest amount established by law.
For example, the first business trip lasted several days, and the second one was one day. In this case, the employee's expenses are paid based on the amount of daily allowance for a business trip of several days.
The same is done in the case when one of the official trips is planned on the territory of the country, and the second is. The days that coincide for two business trips are paid according to the daily allowance set for business trips to other countries.
The employer regulate the payment of per diem in double or single amount in internal regulatory documents businesses that regulate business travel and payment.
A way out of the situation when registering two business trips
In order to avoid problems with the payment of per diems and compliance with the time regulations when submitting an expense report, you can arrange both trips as one business trip.
The legislation leaves at the discretion of the employer the duration of business trips, the number of issues solved in them, as well as the routes by which the employee who is on the trip travels.
In a situation where an employee needs to be sent on several trips, following one after another, the employer can specify in the initial assignment order and assignment all the places of business trips, as well as the time that the employee must spend on resolving official issues in each of them.
For example, the text of the order might look like this:
“To send the technologist Prokofiev A.M. on a business trip from 10.07.2018 to 21.07.2018, to Magnitogorsk and Taganrog.
To fulfill the instructions of the head specified in the business trip, regulate the time of stay in each city:
07/10/2018 - date of departure on a business trip (according to travel documents);
07/11/2018 - 07/16/2018 - completing a business trip in the city of Magnitogorsk;
07/16/2018 - 07/17/2018 - departure from Magnitogorsk and arrival in Moscow (according to travel documents);
07/17/2018 - 07/20/2018 - completing a business trip to Moscow
07/21/2018 - return to the place of permanent work (according to travel documents) ".
Similarly, you can arrange a business trip to different countries, for example, part of the trip will pass through the territory of Russia, and part - through the territory of another country.
Business trip extension
Another way out of the situation may be to extend the current business trip. The supervisor of an employee on the road may apply for additional assignments not included in the original plan. In this case, the registration of additional business trip days differs from the procedure for sending an employee on a business trip.
The first step is to draw up a service (memo) note from the immediate supervisor of the posted employee justifying the need to extend the trip and include additional tasks. Also, the basis for increasing the period of an employee's business trip may be the order of the director of the company to extend the business trip.
For example, the day before an employee returned from a trip, it became known that another employee of the department, who was planned to be sent on a business trip, fell ill. In this case, the text of the memo may be as follows:
“I ask to extend the business trip of PM Akinyev by three working days, as well as make additions to his business trip assignment. The reason for the extension is the receipt by the manager Petrov P.D. of a household injury and finding him on treatment in medical institution... Petrov P. D. was supposed to go on a business trip from 06/14/2018 to 06/15/2018, in Mezhdurechinsk, which was to sign a contract with suppliers of materials. The settlement is located in the immediate vicinity of the city of Novorossiysk, in which, with a similar task, Akiniev P.M. necessary materials will be transferred to P.M.Akin'ev by e-mail, with sending the originals of the agreement on paper ".
The basis for its publication is a memorandum with a resolution of the management of the enterprise on the possibility of extension and an order to pay an advance payment for a business trip.
In addition, the text of the order can provide for compensation to the employee for the replacement of tickets, if such a replacement is necessary.
For example, the text of an order to extend a business trip may be as follows:
“Based on the memo of the head of the support service Vanaev K.M. dated 12.06.2018 No. 1452, I order:
Extend the term of the business trip of the manager Akinyev P.M. by 15.06.2018. Personnel service to make changes to the time sheet, the accounting department to calculate and transfer to Akinyev P. M. additional funds to pay expenses during a business trip (daily allowance).
N.G. Bugaeva, economist
"Travel" in the service: we solve business trip issues
Someone sends employees on business trips more often, someone less often. Someone - for long distances, and someone - to neighboring cities. Regardless of this, accountants are faced with problems related to the preparation of travel documents and the accounting of travel expenses. The stream of questions on this topic from our readers does not dry out, so we return to it again.
Advance payment for several employees can be issued to one person in charge
A.N. Sizonova, Veliky Novgorod
The director and his deputy went on a business trip. The director received an advance payment for both employees. He then filled out the expense report. To it, he attached supporting documents for all expenses (tickets, hotel bill, etc.) both for himself and for his deputy. Did the director have the right to account for another person? Does each traveler need to draw up a separate advance report?
: The issuance of an advance payment to the director on business trip to pay for travel and the hotel for himself and for his deputy is not prohibited by anything. Only advance father t form No. AO-1, \u200b\u200bapproved. By Resolution of the State Statistics Committee of Russia dated 01.08.2001 No. 55 in this case, it must be issued on behalf of the director, and in it he will report on his expenses, even if I paid for two. Check that all documents for payment were issued specifically for the director. After all, the accountable person cannot transfer the received advance to another employee from clause 11 of the Procedure for conducting cash transactions in the Russian Federation, approved. By the decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40... And if the director shares with his deputy a part of the advance money, he will spend it and it will be recorded in any payment documents, it will need to be formalized as follows. You will have to reimburse "on paper" the costs of the substitute yu art. 168 of the Labor Code of the Russian Federation; clause 11 of the Regulation on the specifics of sending employees on business trips, approved. Decree of the Government of the Russian Federation of 13.10.2008 No. 749 (hereinafter - the Regulation)... At the same time, he will also need to draw up an advance report, despite the fact that he was not given an advance payment i art. 168 of the Labor Code of the Russian Federation; p. 26 of the Regulations; Letter of the Ministry of Finance of Russia dated November 19, 2009 No. 03-03-06 / 1/764... And show the director a part of the advance that he will have to return to the organization.
Voluntary insurance of an employee "on the road" is not included in expenses
M.S. Bologova, Omsk
Some of our employees, upon returning from a business trip, attach tickets and voluntary passenger accident insurance policies to advance reports. If we reimburse the cost of insurance to employees, can these costs be taken into account when calculating income tax? Is it necessary to withhold personal income tax and accrue insurance premiums to the Pension Fund of the Russian Federation and the Social Insurance Fund when reimbursing the costs of such insurance?
: For profit tax purposes, it is safer to ignore these costs. Unlike compulsory insurance costs, voluntary passenger insurance costs are not included in travel costs. d clause 12 of the Regulations, therefore, they cannot be taken into account as travel expenses i sub. 12 p. 1 art. 264, paragraph 6 of Art. 270 of the Tax Code... Several years ago, the Ministry of Finance expressed the same opinion, noting that voluntary insurance of passengers, issued by a document separate from the ticket - an insurance policy, cannot be taken into account in the expenses for income tax b Letter of the Ministry of Finance of Russia dated May 10, 2006 No. 03-03-04 / 2/138.
Judicial practice on this issue is contradictory. The Ural FAS once came to the conclusion that the costs of such insurance cannot be taken into account for tax purposes. and Resolution of the Federal Antimonopoly Service of the UO dated 30.01.2008 No. F09-57 / 08-S3... In another case, the court decided that such expenses could be considered “profitable” as labor costs, but only if the insured was the employer and not the employee (it is the organization that must purchase tickets and voluntary insurance policies, that is, as a payer )Resolution of the Seventeenth AAC dated October 31, 2007 No. 17AP-7393/07-AK.
And in Moscow, the court once ruled the opposite decision: contributions for voluntary insurance of a passenger (employee) can be accounted for as labor costs and clause 16 of Art. 255 of the Tax Code of the Russian Federation; Resolution of the FAS MO dated March 29, 2010 No. KA-A40 / 2482-10.
With a request to clarify the situation, we turned to the specialists of the Ministry of Finance.
From reputable sources
Chief Specialist-Expert of the Department of Tax and customs and tariff policy Ministry of Finance of Russia
“If business trips were on the territory of Russia, then the costs of this type of insurance for tax purposes will not be taken into account. Since the costs of travel, provided for by Art. 264 of the Tax Code of the Russian Federation, they are not named s sub. 12 p. 1 art. 264 Tax Code... If we are talking about overseas business trips employees, then the only option when voluntary insurance passengers can be included in income tax expenses - if such insurance is necessary to obtain a visa to the country where the organization is sending the employee and clause 23 of the Regulations... But such cases are unknown to me ”.
It's nice that you don't need to withhold personal income tax from this compensation. After all, the amount of insurance premiums paid by the employer under voluntary personal insurance agreements for the employee is not included in the personal income tax base i clause 3 of Art. 213 of the Tax Code of the Russian Federation; clause 1 of Art. 934 of the Civil Code of the Russian Federation... Courts have always held this opinion. and Additional resolution of the FAS SZO dated May 26, 2011 No. A56-36252 / 2010; Resolution of the Federal Antimonopoly Service of the Moscow Region No. KA-A40 / 13953-09 dated 24.12.2009; FAS PO dated 24.01.2008 No. A65-28694 / 2006... And now Minfie doesn't argue with that either. n p. 1 of the Letter of the Ministry of Finance of Russia dated December 17, 2010 No. 03-04-06 / 6-311.
In our opinion, it is also not necessary to charge insurance contributions to extra-budgetary funds on the amount of compensation. Passenger accident insurance - voluntary personal insurance. And the amounts under such insurance are not subject to contributions and sub. 2 p. 1 art. 4 of the Law of the Russian Federation of November 27, 1992 No. 4015-1 "On the organization of insurance business in the Russian Federation"; h. 1 tbsp. 7, paragraph 5, part 1 of Art. 9 of the Federal Law of July 24, 2009 No. 212-FZ "On Insurance Contributions ..." (hereinafter - Law No. 212-FZ)... But we note that there are no explanations of off-budget funds specifically for the type of insurance in question.
If you think that accounting for such insurance can create too many problems for you, just do not reimburse employees for its cost.
For the group, you can issue a general travel certificate and a general service assignment
E.R. Glukhova, Kemerovo
We often send several employees on business trips to one place to complete one common task. As a rule, the duration of a business trip is the same. Is it possible in such situations to fill out one service assignment and one travel certificate for all? Do I need to attach to the expense report of each of them waybillif they all went on a business trip in one car belonging to our organization?
: The Regulation on the specifics of sending employees on business trips does not say anything about the possibility of issuing "general" documents for several people at once at nn. 6, 7 Provisions... However, there are no prohibitions on this. In your situation, you should first issue an order to send a group of workers on a business trip, the expenses of which will be reported by one of them - the responsible one. He can also be assigned the responsibility for issuing general travel documents.
Approved Service Assignment Form i form No. T-10a, approved. By the Resolution of the State Statistics Committee of Russia dated 05.01.2004 No. 1 can only be filled by one person. But nothing prevents you from adding the necessary columns and lines to it so that you can specify information about everyone on a business trip. x The procedure for the application of unified forms of primary accounting documentation, approved. Decree of the State Statistics Committee of Russia dated March 24, 1999 No. 20... And your supervisor will fill out a general report on the completion of the service assignment upon return.
Travel certificate (form No. T-10) the form is approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 necessary to confirm the period of stay on a business trip e clause 7 of the Regulation, clause 19 of the Regulation... But only one worker, and you need to control all. Therefore, if you issue one certificate for several employees, then it is better to supplement it, in particular, with a note on the number of arrivals and departures. After all, someone may not reach their destination, for example, if they fall ill. In addition, you can recall someone from a business trip earlier than planned, or, conversely, extend the duration of the business trip. Again, the person in charge of the group will monitor the affixing of marks in the travel certificate.
Changes and additions to the forms must be approved by the order (decree) of the head. You can arrange these modified forms as an attachment to accounting policies e p. 4 PBU 1/2008 "Accounting policy of the organization", approved. By order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n.
As for the waybill and form No. 3, approved. Resolution of the State Statistics Committee of Russia dated November 28, 1997, No. 78; Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152; Letter of the Ministry of Finance of Russia dated 25.08.2009 No. 03-03-06 / 2/161, then it is needed to record the work of transport and pay the driver's salary, and not to confirm travel expenses. Therefore, it is not necessary to attach it to the advance report. And so that the inspectors do not have any questions about whether your employees were on a business trip at all, if there are no travel expenses, you can indicate right in the order for sending employees on a business trip that they will go there in a car belonging to the organization, such and such a brand and with such -that number.
Housing costs cannot be taken into account without supporting documents
N.P. Graur, Novokuznetsk
On a business trip, an employee rented an apartment. There are no "expense" documents. In our internal regulations on business trips, it is written: if an employee does not submit documents for renting housing, expenses are reimbursed to him based on 100 rubles. per day. Can these amounts be taken into account when calculating income tax? What about personal income tax and contributions?
: To take into account the cost of renting a home on a business trip when calculating income tax, you need documents confirming these costs s sub. 12 p. 1 art. 264, paragraph 1 of Art. 252, paragraph 49 of Art. 270 of the Tax Code... Even if these are documents that only indirectly confirm that the employee spent money on renting housing. In your situation, the employee could at least present you with a receipt from the owner of the apartment indicating in it the amount he received from your employee.
At the same time, despite the unequivocal requirement of the Tax Code, at least twice the courts came to the conclusion that reimbursed housing costs within the limits established by the local act of organization of the norms can still be taken into account in the "profitable" expense x sub. 12 p. 1 art. 264 of the Tax Code of the Russian Federation; Resolution of the Thirteenth AAC dated May 13, 2008 No. A56-37640 / 2007; Fourteenth AAC dated 02.06.2008 No. A05-4612 / 2007... But, as you can imagine, this is the opinion of the courts. And if you take into account the undocumented housing costs of workers, then you, too, may have to prove your position in court.
Such compensation brings the employee a modest income, which, by the way, is not subject to personal income tax. But again, within the limits of the norms established by your local act, which cannot exceed 700 rubles. per day for business trips across Russia and 2500 rubles. on business trip x clause 3 of Art. 217 Tax Code.
But insurance premiums for such a payment will be safer. b h. 2 tbsp. 9 of Law No. 212-FZ; Letter of the Ministry of Health and Social Development of Russia dated 11.11.2010 No. 3416-19... Although earlier the Ministry of Health and Social Development expressed the opposite point of view i Letter of the Ministry of Health and Social Development of Russia dated May 26, 2010 No. 1343-19.
For reimbursement of travel expenses, circumstantial evidence is also suitable.
I.K. Gronskaya, Miass
Our worker returned from a business trip without a return ticket, said that he could not find him. Should we now reimburse him for the cost of the return journey, and if so, how?
WARNING WORKER
It is necessary collect all documents on travel and housing expenses during a business trip and then submit them to the accounting department. If there are no supporting documents, the employee may not be reimbursed.
: You, of course, can reimburse the employee for the fare, but you will not be able to take it into account if there are no other documents that indirectly confirm that the traveler really had to spend money on travel. But if there are any, then it will be possible to take into account the cost of travel in the profit tax base and sub. 12 p. 1 art. 264 Tax Code... It should be clear from the docs that:
- the traveler bought a ticket for this type of transport (it can be any bank documents, terminal receipts, KKT, etc., confirming the payment for the ticket);
- he used it (for example, a boarding pass on board an aircraft will do, which will prove that the employee returned on this particular flight).
In addition, you can contact the carrier organization for a certificate from which it will be seen which flight the employee arrived on and what was the cost of the ticket and Letter of the Ministry of Finance of Russia dated March 24, 2010 No. 03-03-07 / 6... Today, many companies engaged in passenger transportation maintain databases - they contain all the information about the trip made. And, as a rule, it is stored there for several months.
Documents in a foreign language must be translated
V.M. Suponeva, Moscow
Our organization carries out construction and installation work in Iran. We sent workers there who purchased inventory and materials on the spot. They handed over receipts to the accounting department foreign language (Farsi). In the documents, the numbers are Indo-Arabic, completely unlike ours, but there is office notes employees indicating the amounts spent. How to fill out an advance report so that later you do not have to argue with tax inspectors?
: Advance report (form No. AO-1) the form was approved by the Resolution of the State Statistics Committee of Russia dated 01.08.2001 No. 55 in any case need to be drawn up in Russian and using ordinary Arabic numerals r h. 1 tbsp. 1, p. 1 h. 1 art. 3 of the Federal Law of 01.06.2005 No. 53-FZ "On the State Language of the Russian Federation"; Art. 5 of the Civil Code of the Russian Federation... Attach documents to it, having made their translation into Russian th p. 9 of the Regulations on accounting ... approved. By order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n... That is, ideally, another paper with the same content, but drawn up in Russian, should be attached to the foreign document e clause 1 of Art. 16 of the Law of the Russian Federation of 25.10.91 No. 1807-1 "On the languages \u200b\u200bof the peoples of the Russian Federation"; p. 2 of the Letter of the Ministry of Finance of Russia dated 12.05.2008 No. 03-03-06 / 2/47.
The Ministry of Finance explained that for the purposes of tax accounting from foreign documents, only the information necessary to confirm the costs (who is the seller, date of purchase, cost, quantity of goods, etc.) must be translated. )Letters of the Ministry of Finance of Russia dated March 24, 2010 No. 03-03-07 / 6, dated March 22, 2010 No. 03-03-05 / 57... And if the documents have the same form, then you can translate the names of the main details of only one pa s and in the future, translate only information on the transaction - that is what the lines and columns are filled with. This is exactly what we advise you to do.
And nowhere is it specified who should do the translation. d Letter of the Ministry of Finance of Russia dated 03.11.2009 No. 03-03-06 / 1/725... This means that your employees can help you with this. If you turn to professional translators, then the costs of their services can be taken into account for tax purposes. and Letter of the Ministry of Finance of Russia dated 09/08/2010 No. 03-03-06 / 2/159.
It is better to indicate in the local act how the days of departure from the Russian Federation and arrival in the Russian Federation are paid
O. L. Cheishvili, Mineralnye Vody
Our regulations on business trips indicate that “when an employee travels from the territory of Russia, the date of crossing the state border of the Russian Federation is included in the days for which per diems are paid in foreign currency, and when traveling to Russia, the date of crossing the state border of the Russian Federation is included in the days for which per diems are paid paid in rubles ”. The worker returned from a business trip abroad and demands that we pay him the day of his return to Russia from a business trip abroad, although in rubles, but according to the norms established for a business trip abroad. Is he right?
: No, your employee is wrong. Your local act uses the same wording as in the Regulation on the specifics of sending workers on business trips and clause 18 of the Regulations... And at first glance it may seem that it only defines the currency in which per diems are to be paid, but not their size. However, it is not. Here is what the specialists of the Ministry of Health and Social Development of Russia told us about this.
From reputable sources
Deputy Director of the Department wages, labor protection and social partnership of the Ministry of Health and Social Development of Russia
“When the Regulations on the specifics of sending workers on business trips says that when an employee moves to the territory Russian Federation for the day of crossing the state border, per diems are paid in rubles, this means that per diem must be paid for this day in the amount established for business trips on the territory of the Russian Federation ”.
Thus, in your situation, you need to pay the employee daily allowance for the day of arrival from a business trip according to the norms established for business trips in Russia.
And for the future, so that there are no questions, write down the appropriate condition on the amount of per diem on the days of departure from the Russian Federation and arrival in Russia in the same internal regulations on business trips and familiarize with new edition worker in clause 11 of the Regulations, clause 17 of the Regulations.
Two business trips in one day - one daily allowance
HELL. Sinichenko, Surgut
The worker returned from a business trip to Russia on the morning of August 17, 2011, and in the evening of the same day went on a business trip abroad. Was it possible to arrange the beginning of the next business trip on the same date as the last day of the previous business trip? Was it necessary to pay double the daily allowance for August 17?
: We forwarded this question to the specialists of the Ministry of Health and Social Development of Russia.
From reputable sources
“In such a situation, an employee must be paid per diem twice in one day: some for a business trip across Russia, others for a business trip abroad. It is understandable that the employer wants to pay the employee only one daily allowance for this day. But if the norms for business trips are different e clause 17 of the Regulations, then at what rate to pay for this day? Legally, the employer does not have the right to choose one thing. Therefore, either you have to pay per diem twice, or you should not allow the employee to cross two different business trips on the same date. ”
Ministry of Health and Social Development of Russia
However, when paying double per diems for one day of a business trip and accounting for them in expenses, the tax authorities will inevitably have questions. Therefore, if you do not want to argue with the reviewers, then pay only one per diem, the amount of which is larger.
In the future, if you know in advance that your employee will have two business trips with the same number, then it is easier to arrange one business trip for him, but with several destinations, his own job assignments, etc. Then there will be no question of double daily allowances, nor about the rate at which they should be charged.
The daily subsistence allowance is the same for all employees, but different for different countries and cities
V.E. Polunina, Bratsk
Is it possible to set the amount of per diem by a separate order for each business trip? And is it permissible to establish the amount of per diem depending on the position of the employee and the region of the business trip?
: The conditions for reimbursement of travel expenses, including the amount of daily subsistence allowance, must be established by a collective agreement or local regulation that will apply to all employees and be applied not once, but repeatedly about art. 168 of the Labor Code of the Russian Federation; clause 11 of the Regulations... At the same time, you can set your own daily allowance for each business trip by order of the head. For example, if you have a business trip - a rare event. Then the internal regulations on business trips are not necessary at all.
Often in internal local acts on business trips, different daily allowances are prescribed for employees holding different positions. After all, there is no unequivocal ban on this anywhere. And in general, which and to whom to set per diems, the employer has the right to decide. The only thing that is unacceptable is the establishment of different daily allowances for specific workers holding the same positions.
However, not everyone agrees with this position. Therefore, drawing up a local act on business trips in this way may raise questions from the regulatory authorities. Here is how experts commented on this issue Federal Service for labor and employment.
From reputable sources
Chief Legal management Federal Service for Labor and Employment
“The purpose of the daily allowance is compensation additional costsassociated with living outside the place of permanent residence. Labor Code, Regulation on the specifics of sending employees on business trips and approved Decree of the Government of the Russian Federation of 13.10.2008 No. 749 do not provide for restrictions on the amount of daily allowances, but also do not contain a direct norm that allows setting daily allowances in different sizes depending on the position occupied by the employee sent on a business trip.
However, in accordance with Art. 3 of the Labor Code of the Russian Federation, no one can be limited in labor rights and freedoms or receive any benefits regardless of gender, nationality, other criteria, including official position. Therefore, the receipt by an employee of benefits in the form of an increased daily subsistence allowance provided in connection with the higher (official) status of one employee in relation to another is discriminatory and can be considered as discrimination in the world of work ”.
If managers do not have enough normal daily subsistence allowance and they demand reimbursement of all travel expenses for themselves, then you can reimburse them for any confirmed expenses, if they have their own order. However, it will not be possible to take into account all these expenses when calculating income tax, because the list of travel expenses is closed.
In case of non-fulfillment of the official task, business trip expenses are still reimbursed
L.N. Kibireva, Petrozavodsk
During the business trip, most of the employee's working time was not at the receiving organization. As a result, he did not fulfill his official assignment. In this case, does the employee retain the average earnings for the days of the business trip? Are we obliged to reimburse him for expenses? And can they be taken into account for profit tax purposes?
: If you can prove that the employee on a business trip really did not work, for example, the receiving organization sent you a letter about this, then by the decision of the manager for these days, the employee's salary may not be charged. Of course, he may disagree with this and go to court. But if there is evidence, the court is unlikely to support your truant. If you have no evidence, then the average earnings are saved for the employee m art. 167 of the Labor Code of the Russian Federation.
But the costs of a business trip must be reimbursed in any case. e articles 166-168 of the Labor Code of the Russian Federation... Since you must provide the employee with the specified guarantees, regardless of the outcome of the trip. At the same time, if you can prove that the task was not completed through the fault of the employee himself, you can apply to him disciplinary action, in particular a remark or reprimand r art. 166, art. 189, art. 192 of the Labor Code of the Russian Federation.
In spite of everything, travel expenses can be included in the "profitable" expenses - and it does not matter whether the official task is completed or not, and who is to blame for the futility of business trips and Letter of the Federal Tax Service of Russia for Moscow dated 11.08.2009 No. 16-15 / 082607.2; clause 3 of the motivation part of the Resolution of the Federal Antimonopoly Service of the Moscow Region dated July 29, 2011 No. KA-A40 / 7917-11; Resolutions of the FAS UO dated 15.04.2008 No. F09-2237 / 08-C2; FAS SZO dated 25.09.2007 No. A56-52300 / 2006.
Late in submitting an advance report can only harm the employee himself
CM. Volodin, Krasnodar
The employee has submitted an advance report, travel certificate and service assignment with a report on its implementation 10 working days after returning. Could this negatively affect the organization if this fact is discovered by the auditors? Is it possible for an employee not to pay any travel expenses now? And is it possible to punish an employee for late delivery of documents?
: First, until the expense report is approved by the manager, travel expenses cannot be taken into account for tax purposes. and sub. 5 p. 7 art. 272 Tax Code... Secondly, if the employee does not submit an advance report within 3 working days from the moment of returning from a business trip t p. 26 of the Regulations, this leads to a violation of the order of conducting cash transactions th p. 11 of the Procedure ... approved. By the decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40... But there is no administrative responsibility for such a violation, so you will not face fines.
Despite the employee's fault, you are not entitled not to pay him any travel expenses e articles 166-168 of the Labor Code of the Russian Federation... But failure to comply with the requirement to submit the advance report on time is a violation labor discipline... Therefore, although you cannot punish him with a ruble, you can “reward” him with a remark or a reprimand. e art. 189, art. 192 of the Tax Code... True, only on condition that the employee was familiarized with the regulations on business trips against signature, which sets out the deadlines for drawing up the report.