Excess daily allowances and their taxation. Daily allowances in excess of the norm: insurance premiums and personal income tax taxation on daily expenses limit

Insurance premiums for daily allowance in 2018will have to be accrued if the daily allowance exceeds the norm established for this type of payment in order to apply the exemption for them. Let's consider what this norm is and exactly what contributions will need to be accrued.

How the taxation of daily allowance contributions has changed since 2017

Since 2017, insurance premiums intended for the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund and the Social Insurance Fund (in terms of disability and maternity insurance) have changed their administrator, coming under the control of the tax authorities. The rules for calculating these contributions are now contained in a separate chapter of the Tax Code of the Russian Federation dedicated to them.

Until 2017, the above contributions were subject to the now repealed law “On Insurance Contributions...” dated July 24, 2009 No. 212-FZ, in which in paragraph 2 of Art. 9 stated that daily allowances due to an employee during his stay on business trips both within the territory of the Russian Federation and abroad are not subject to contributions. The daily allowance was not limited in any way.

In the rules established by the new legal act (clause 2 of Article 422 of the Tax Code of the Russian Federation), a similar rule has been changed and contains a reference to restrictions within which daily allowance contributions may not be charged. Thus, exceeding the established limits automatically leads to the emergence of an obligation to charge insurance premiums for daily allowances in 2017-2018.

Find out what is included in the daily allowance and how to calculate it correctly.

Read what amount of daily allowance to include in a single calculation of insurance premiums.

What daily allowances should be considered as issued in excess of the norm?

What rules determine the division of daily allowances incurred during business trips into those that are exempt from the calculation of contributions for them and those that form the basis for calculating insurance premiums for daily allowances in 2018?

In terms of establishing this boundary, clause 2 of Art. 422 of the Tax Code of the Russian Federation refers to clause 3 of Art. 217 of the Tax Code of the Russian Federation, i.e. to the same restrictions that apply to resolve the issue of taxation of daily allowances on the income of individuals. In the text of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation specifies 2 values ​​of daily allowance, if exceeded, the obligation to withhold personal income tax from an employee who has been on a business trip arises:

• 700 rub. — per day of a business trip in the Russian Federation;
• 2,500 rub. - per day of stay on a business trip abroad.

Starting from 2017, these same values ​​will have to be used in relation to the issue of calculating insurance premiums subject to the provisions of the Tax Code of the Russian Federation.

Daily allowances issued for business trips abroad can be paid in foreign currency. In this case, they will require their conversion at the exchange rate into rubles. On what day should such a recalculation be made in order to establish whether the daily allowance limit has been exceeded and to determine the base from which insurance premiums will be calculated? It should be carried out on the date on which the amount of excess daily allowance is accrued in favor of an employee who has been on a business trip (letter of the Ministry of Finance of Russia dated March 16, 2017 No. 03-15-06/15230), i.e. on the day such expenses as daily allowance are recognized . The day of recognition of such expenses will be the date corresponding to the day of approval of the advance report on the business trip (subclause 5 of clause 7 of Article 272 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation dated March 21, 2011 No. KE-4-3/4408).

Keep in mind that for the purpose of withholding personal income tax, daily currency allowances must be recalculated to another date. Read more about this in the material .

Thus, from 2017, not only the income tax of individuals should be withheld from the amount of excess daily allowance, but also insurance premiums for pension, medical and social insurance (OPS, compulsory medical insurance and compulsory social insurance (in terms of disability and maternity insurance)) should be charged. If the payer of contributions does not have the right to use reduced tariffs for them, then until the maximum value of the bases for contributions is reached, he will have to accrue an amount of insurance premiums amounting to 30% of the amount of excess of the current limit for the amount of excess daily allowance (including 22% for compulsory insurance). , 5.1% for compulsory medical insurance and 2.9% for compulsory social insurance).

Are excess daily allowances subject to “unfortunate” contributions?

However, in addition to the contributions transferred to the jurisdiction of the tax service, there is another type of contribution - for injury insurance (the so-called accident contributions). The rules for their calculation are regulated by the law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ, which has not been affected by the changes that have occurred since 2017 with all other insurance contributions.

Text of paragraph 2 of Art. 20.2 of Law No. 125-FZ made it possible not to charge “unfortunate” daily allowance contributions until 2017, and in 2017-2018, payers of these contributions still have the right not to charge them on daily allowances issued for the time spent on business trips both in the territory of the Russian Federation , and abroad. And this exemption is not dependent on the amount of daily allowance.

Thus, there is no need to charge injury insurance premiums for excess daily allowances in 2018.

Check that Form 4-FSS is filled out correctly using the form developed by our experts.

Results

Since 2017, for insurance premiums transferred under the control of the tax service, the rules in force regarding the exemption from taxation of daily allowances paid during business trips have changed. This change has led to the fact that previously non-taxable (regardless of their value) daily allowances have received a limit on the amount of non-taxable amount since 2017. Exceeding this amount (excess daily allowance) entails the imposition of insurance premiums. The changes in 2017 did not in any way affect the contributions for injuries; daily allowances are still not subject to these charges, regardless of what their amount turned out to be.

A business trip is a business trip for a certain period of time, on which an employee is sent to fulfill the employer’s instructions. The employee is paid an average salary for the period of the business trip, and travel expenses must also be reimbursed. These are expenses related to travel, accommodation at the destination, and daily allowance. In addition, the employee may be reimbursed for other expenses incurred by him with the permission or knowledge of the employer (Articles 167, 168 of the Labor Code of the Russian Federation, clause 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749). The procedure and amounts for reimbursement of travel expenses are established by the employer’s local regulations or a collective agreement (Article 168 of the Labor Code of the Russian Federation).

Average earnings during the business trip are subject to personal income tax. But here are the legally established compensations paid to employees when they are sent on business trips (clause 3 of Article 217 of the Tax Code of the Russian Federation).

Tax-free travel expenses

Payment to an employee of documented travel expenses to the destination of a business trip and back is not subject to personal income tax in full. Also, if there are supporting documents, reimbursement of travel expenses to the station, airport, or other place of departure of transport to the destination is not taxed (Letter of the Ministry of Finance dated January 29, 2015 No. 03-04-06/3305), including by taxi (Letter of the Ministry of Finance dated 04/25/2012 No. 03-04-05/9-549, dated 06/27/2012 No. 03-04-06/6-180), commission fees (for example, when purchasing tickets from an intermediary), fees for airport services, baggage transportation ( clause 3 of article 217 of the Tax Code of the Russian Federation).

If there are no documents confirming travel expenses

According to the Ministry of Finance, reimbursement to an employee of the cost of travel in the absence of tickets is subject to personal income tax (Letter of the Ministry of Finance dated 05/08/2015 No. 03-03-06/1/26918). At the same time, other documents, including a certificate from the carrier, can be used to confirm travel expenses. It should contain information about when your employee used this type of transport, where he was going and what the cost of such transportation was (Letter of the Ministry of Finance dated 02/05/2010 No. 03-03-05/18).

Personal income tax-free living expenses

Payment to an employee of expenses for renting residential premises at the place of business trip is not subject to personal income tax in the full amount if there are documents confirming the expenses. When staying in a hotel, this can be a CCP or BSO check. If the employee rented an apartment, then - a rental agreement and a payment document (for example, a cash register receipt or receipt).

If the employee does not have supporting documents, then compensation in the amount of no more than 700 rubles is exempt from taxation. per day, if the business trip was in Russia, and no more than 2,500 rubles. per day if the business trip was abroad (clause 3 of Article 217 of the Tax Code of the Russian Federation). Excess amounts must be subject to personal income tax.

Tax-free daily allowance

Daily allowances are not subject to personal income tax up to 700 rubles. per day, if the employee is sent on a business trip around Russia, and within 2,500 rubles. per day, if sent abroad of the Russian Federation (clause 3 of Article 217 of the Tax Code of the Russian Federation). But the amount of daily allowance paid to employees is determined by the employer. And if, in accordance with your local regulations, employees receive daily allowances in a larger amount, then personal income tax must be calculated and withheld from the excess amount (Letter of the Ministry of Finance dated October 12, 2015 No. 03-04-05/58060).

Other travel expenses not subject to personal income tax

The following types of travel expenses are also not subject to personal income tax:

• for communication services;
• to obtain a foreign passport;
• for obtaining a visa;
• on commissions in connection with currency exchange (clause 3 of Article 217 of the Tax Code of the Russian Federation);
• for the services of VIP lounges at train stations and airports (Letter of the Ministry of Finance dated September 20, 2013 No. 03-04-06/39125).

Personal income tax on travel expenses in 2019

Payment of travel expenses in 2019 will be subject to personal income tax according to the same rules that were in effect in 2018.

A selection of the most important documents upon request Per diem above normal(regulatory legal acts, forms, articles, expert consultations and much more).

Document forms: Per diem above normal

Articles, comments, answers to questions: Per diem above normal

Another example is business trips, which are subject to personal income tax (for example, daily allowances in excess of the norm). At the time of their payment to an individual before the trip, there is no need to withhold tax. The date of actual receipt of income in this case will be the last day of the month in which the employee’s advance report was approved (clause 6, clause 1, article 223 of the Tax Code of the Russian Federation). This means that tax will need to be withheld from the cash payment closest to this date, for example from the next salary (clause 4 of Article 226 of the Tax Code of the Russian Federation).

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The amount of the bonus should not exceed the standard cost of paying daily allowances to employees of federal government bodies and federal government institutions for each day they are on a business trip in the territory of the Russian Federation (paragraph 5 of clause 1 of the Decree of the Government of the Russian Federation of 02/03/2005 N 51).

Regulatory acts: Per diem above normal

2. When payers pay expenses for business trips of employees both within the territory of the Russian Federation and outside the territory of the Russian Federation, the daily allowances provided for in paragraph 3 of Article 217 of this Code, as well as actually incurred and documented target expenses for travel to destinations and back, fees for airport services, commission fees, costs of travel to the airport or train station at places of departure, destination or transfers, baggage transportation, costs of renting living quarters, costs of communication services, fees for issuing (receiving ) and registration of a service foreign passport, fees for issuing (receiving) visas, as well as costs for exchanging cash or a bank check for cash foreign currency. A similar procedure for levying insurance premiums applies to payments made to individuals who are under the authority (administrative) subordination of the organization, as well as members of the board of directors or any similar body of the company arriving to participate in a meeting of the board of directors, board or other similar body of this company.

When an employer sends his employees on a business trip, he guarantees that his subordinates will retain their jobs, their average earnings, and the company will reimburse them for travel expenses, including daily allowances.

This concept can be defined as the employer covering the daily expenses of employees that arise as a result of their living away from home. If daily allowances are paid within the limits established by the Tax Code, then they should not be withheld. When excess daily allowances are paid, payment of personal income tax is mandatory.

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Correct calculation of daily allowance for a person on a business trip is an important aspect of accounting activities. In order to make payments correctly, the accountant must have information about the established amount of daily allowance, the period for which they are paid, the withholding of tax on the payment and the deduction of insurance premiums.

What it is

When an employee is sent on a business trip to another location in Russia or abroad, the organization must pay him a monetary remuneration calculated for each day. It's called "daily allowance".

The employer must pay them in the following situations:

• the employee is sent on a business trip;
• the employee is on a business trip, which is traveling in nature or the work within which takes place directly on the road;
• when working in the field or participating in an expedition.

The following definition is enshrined at the legislative level: a business trip is a business trip, the terms and conditions of which are determined by the employer. An important condition is that the place of work is remote from the location of the organization in which the seconded person works.

Payment of excess daily allowances involves the employee receiving an amount that exceeds the norm established by law. Special attention should be paid to expenses that do not qualify as daily allowance, but must be paid by the employer.

Among them:

• transportation costs (types of transport, the costs of which will be compensated, are determined by each employer independently);
• expenses associated with living in another city;
• additional expenses resulting from the fact that the employee lives away from home.

The remaining expenses are covered by the employee from the daily allowance paid by the employer. Their amount may be increased at the discretion of the organization’s management. In such a case, we must not forget that excess daily allowances are subject to taxation. If this rule is neglected, you can become a defendant in a lawsuit.

What norms are provided by law?

The issue of excess daily allowances is regulated by two main legislative documents - the Labor and Tax Codes.

The Labor Code regulates the following aspects:

• Article 168 obliges the employer to reimburse expenses of employees associated with living outside their permanent place of residence;
• the amount of daily allowance can be determined by the employer independently, and it must be fixed in a local regulatory document or collective agreement;
• The trip of an employee whose work officially involves the implementation of field activities is not considered a business trip;
• when a person is on a business trip, his salary must be accrued to him in the established amount, and his job must also be retained.

The Tax Code establishes the following standards:

• the fact that daily allowances are higher than the norm established by the Russian Government do not reduce the income tax base (Article 264);
• Article 217 limits the amount of daily payments that are not subject to taxation;
• The procedure according to which personal income tax is withheld is determined by Article 226.

Important regulatory documents are decrees of the Russian government, which address the problem of paying daily allowances to employees. In the first document, number 93, you can find information about the daily allowance standards that can be paid. The second, number 729, displays the amount of reimbursement for expenses incurred during a business trip, which should guide budget structures.

Excess daily allowance and form 6-NDFL

The Tax Code of Russia determines that the daily allowance for trips within the country is 700 rubles; foreign business trips require the payment of a daily allowance in the amount of 2.5 thousand rubles. If a person is paid amounts in excess of the established norms, they are subject to personal income tax. However, the organization does not have the right to withhold this tax at the moment when it gives a person funds in the form of an advance, since it is not known for certain exactly what amount will be spent by him.

If a person returns from a business trip ahead of schedule, her expenses will be less, but if she is delayed on a business trip, her expenses will increase accordingly. Considering that finances provided to a person on the basis of an advance request cannot be considered the person’s economic benefit, it would be unlawful to charge personal income tax at the time of payment.

Thus, when the question arises of calculating personal income tax on an employee’s daily allowance, you need to adhere to the following sequence of actions:

• provision of a report by the employee;
• calculation of the exact amount of a person’s income that is subject to taxation;
• personal income tax calculation;
• withholding tax, which is calculated on the amount received by the employee as additional income.

Dates

To reflect the amount of daily allowance that exceeds the established norm in form 6-NDFL, you need to clarify which dates should be indicated in the second section of the calculation. For taxable daily allowances, the date on which the actual income was received is the last day of the month in which the advance report was approved after the employee returned from a business trip. It is this date of the month that should be indicated in line 100 of form 6-NDFL (the date on which the income was actually received).

In line 110 (the date when the tax was withheld) you should indicate the date when the income from which personal income tax was withheld was paid. It is important to know that this date is not allowed to come earlier than the last day of the month, since the withholding of personal income tax is not allowed if the income was not received by the employee. Since the receipt of income occurred on the final day of the month, tax withholding may occur when the next payment is made.

Based on this, we can conclude that the transfer of personal income tax from excess daily allowances must occur no later than the working day that follows the day when personal income tax was withheld from the daily allowance.

Insurance premiums

Daily allowances that do not exceed the standards established by Russian legislation are not subject to insurance premiums.

In order to avoid controversial situations with the tax service, the Pension Fund and the Social Insurance Fund, the company should specify the rules by which daily allowances are calculated. This can be done in any local regulatory document, for example, in the Regulations on Business Travel or a collective agreement.

For daily allowances that exceed the established standard, insurance premiums are charged. However, such a rule clearly applies only to those business trips whose duration exceeds 24 hours.

As for one-day business trips, there are two different opinions:

• The opinion of the Social Insurance Fund is that contributions should be calculated in any case.
• The Supreme Arbitration Court of Russia expresses the opposite opinion (decision dated June 14, 2013). It is based on the fact that the daily allowance that an employee receives for being on a business trip is not the person’s income. These are funds that compensate a person for the inconveniences that appeared in his life as a result of fulfilling the employer’s instructions.

Display in accounting

Payment of excess daily allowances must be reflected in the financial statements. The documents must show both direct daily allowance payments and withheld insurance premiums, as well as personal income tax.

For example, an employee is sent by the employer on a business trip within Russia for 7 days. His daily allowance is 1,200 rubles, which is 500 rubles higher than the established norm. For the days allotted for a business trip, the employee will be paid an amount of 8,400 rubles.

In the calculation table it looks like this:

Similar rules for indicating payments and expenses are contained in the Instructions for the use of budget accounting plans of accounts, approved by the Ministry of Finance of the Russian Federation in 2010.

The vast majority of companies have business partners. They can be in our country or abroad. To maintain strong business relationships and to develop their own business and production, enterprise managers send employees to business trips. The purposes of the trip can be different: concluding agreements and signing contracts, searching for new partners and providing various types of services.

When sending its employee on a trip, the organization is obliged to pay travel allowances in accordance with the legislation of the Russian Federation. When sending on a business trip, the company is obliged to pay travel and daily allowances to its employees. They are accrued for each day of a work trip. The daily allowance amount has been established and is not subject to taxation. If the amount exceeds the preferential amount, then taxes must be assessed in the prescribed manner.

Amounts and procedure for calculating tax

At the legislative level, the amounts of travel allowances are established, which are exempt from taxation. Amounts have been determined for trips both within Russia and for work trips abroad.

Amount of daily allowance on which tax is not paid:

• 700 rubles per day for business trips within the country;
• 2500 rubles for foreign business trips.

If the daily allowance is higher than the specified amounts, then tax will be charged on the entire amount exceeding the reduced allowance. An amount exceeding the preferential amount is subject to personal income tax at a rate of 13%. In addition to personal income tax, insurance premiums must be paid on daily allowances in excess of the norm. If their size does not exceed 700 and 2500 rubles, then insurance premiums are not deducted.

When calculating income tax, an organization's accountant has the right to write off the daily allowance issued to an employee in full. According to the Tax Code of the Russian Federation, there is no need to standardize daily allowances. Their inclusion in the company’s expenses is carried out together with the approval of the expense report.

Calculation example: Financial analyst at Media Finance LLC Ivanov was on a business trip in Denmark from January 15 to 17. The head of the company set travel allowances to Denmark in the amount of 250 Danish kroner (DDK) per day. The company's daily allowance for business trips within the country is 700 rubles.

While on a business trip, the employee is accrued the following daily allowances:

• for 2 days in Denmark – 500 CZK (250 DDK per day * 2 days);
• for 1 day of arrival in Russia – 700 rubles.

The accountant of the company Media-Finance LLC took into account the entire total amount of daily allowance when calculating income tax:

500 DDK * 8.42 rubles/DDK + 700 rubles = 4910 rubles.

The amount of daily allowance for business trips abroad was calculated based on the exchange rate valid on the date of payment. When calculating the amount of personal income tax, the accountant did not take into account daily allowances, since their amount does not exceed the preferential amount, which is exempt from taxes.

In 2018, the amount of daily allowance, which is not taxed and from which insurance deductions are not made, did not change. For business trips within the Russian Federation, this amount is 700 rubles per day. For work trips abroad, this amount is several times higher and amounts to 2,500 rubles.

But daily allowances above the norm are subject to tax. Personal income tax on this amount will be paid on a general basis at a rate of 13%. Also, the company must make insurance deductions from the amount that exceeds the established preferential daily allowance.

To display the amount of travel allowances in excess of the norm, you need to know on what date they are accrued. The date of receipt of income for taxable daily allowances in excess of the norm is the last day of the month in which the manager approved the advance report.

The report is approved after the employee returns from a work trip.

Tax withholding from daily allowances that exceed the established amounts is made at the time of payment to the employee of wages from which personal income tax is withheld. But it is worth remembering that the tax withholding date cannot be earlier than the last day of the current month. This is due to the fact that personal income tax cannot be withheld from the employee until he receives his salary. Based on this, it follows that the payment will be transferred to the tax office no later than the day following the day the personal income tax is withheld.

Calculation example: for December 2016, the employee received a salary (taking into account the average income during the business trip) in the amount of 80,000 rubles. Tax will be withheld from this amount, the amount of which is 10,400 rubles. The advance for December was issued on December 14 in the amount of 40,000 rubles. On December 28, the employee provided an advance report on a business trip across Russia.

The daily allowance for 5 days of business trip was indicated in the amount:

5 days * 1200 rubles/day = 6000 rubles.

On December 29, the advance report was approved by the head of the company. On January 9, the employee was paid the remaining salary, taking into account the deduction of tax in the amount of 10,400 rubles. Also, the tax on daily allowances in excess of the norm was withheld from the salary. This amount was 325 rubles.

This calculation was made as follows:

6000 rubles – 5 days * 700 rubles/day = 2500 rubles – daily allowance that exceeds the established norm.

Tax will be withheld from this amount:

2500 rubles * 13% / 100% = 325 rubles.

The employee received:

80,000 – 40,000 (advance) – 10,400 (personal income tax) – 325 (personal income tax on daily allowance in excess) = 29,275 rubles.

Non-taxable expenses

When sending an employee on a business trip, the management of the enterprise is obliged to reimburse him for all expenses for accommodation, travel and daily allowances. Also, for each day of a business trip, the employee must be paid an average salary.

Travel costs to the place of business trip are paid to the employee in full. Personal income tax is not withheld from this amount. These costs include travel by any type of transport to your destination, as well as travel by taxi or public transport to the station or airport.

Tax on these expenses will not be withheld if these expenses are documented. If there are no supporting documents, then the tax will be withheld in full from the entire amount that was spent on travel to the destination and back. As proof of the cost of travel, you can provide tickets.

If for some reason they have not been preserved, then you can request a certificate from the carrier, which will indicate the direction, type of transport and cost of travel.

Residential rental expenses are not fully taxed. Personal income tax is not withheld only if the employee has supporting documents. They could be a receipt for a hotel room or an apartment rental agreement.

If the employee does not have documentary evidence, then the tax-free amount is 700 rubles per day when traveling on business in Russia. If the work trip is abroad, then this amount should not exceed 2,500 rubles. If living expenses exceed the specified amounts, then personal income tax is paid on the amount in excess of the norm.

The standards are set by the state. The employer has the right to set a different daily allowance. This amount may be many times greater than the amount approved at the legislative level. However, this fact is not a basis for exemption from personal income tax. All expenses in excess of established standards are subject to mandatory taxation.

Conclusion

When sending an employee on a business trip, the company is obliged to pay all expenses that he incurred while on the trip. The organization also pays the following expenses:

• for communications (mobile communications or Internet);
• on obtaining a foreign passport and visa;
• for a commission in case of exchanging Russian rubles for foreign currency;
• for special services at train stations and airports.

While on a business trip, the employee should not bear any losses. Everything must be paid for by the employer. Reimbursement of expenses related to work travel occurs on the basis of your next salary. From this income, like from any other, it is necessary to pay tax to the state treasury.