How to calculate per diem?

Many employers often needtheir employees went on business trips. In this case, employees sent on a business trip, it is necessary to pay travel expenses, which also include daily subsistence allowances. What are the same expenses as business trips?

Travel expenses include:

  • expenses for travel,
  • hiring a dwelling,
  • any other costs that will be incurredresidence in another residence of an employee other than his permanent, and other expenses that will be made by the employee with the permission of his employer.

Daily allowance - the amount that is paid for eachthe day you will be on a business trip. Below we will consider how to calculate the per diem, while on a business trip abroad and within our country.

Documents required for registration of per diem

How to calculate the daily allowance of an accountantenterprise. To do this in accordance with all the requirements of the law, the trip must be correctly arranged. If the head of the organization sends his employee on a foreign business trip, then he must issue a special order on this. For this trip, unlike business trips in Russia, you do not need a travel document. You enough and the fact that you have to your advance account attach a photocopy of the passport.

It is necessary to understand that the certificate, in principle,you need to confirm your being on a business trip and get a per diem for it. And if you go abroad, then you will have enough marks in your passport that you crossed the border. If there are no such marks, please provide any document that proves your stay in one place or another.

When an employee returns from a business trip, heis obliged to deliver an advance report within ten days and, if there is not an amount spent, then hand it over to the cashier. Also, when traveling abroad, and even in Russia, including, the employee must attach excuses to the surrender. If he visited another country, then this kind of document should have a line Russian translation.

What is necessary for the accountant to calculate the daily allowances?

First, the accountant must take into account wherethe employee is sent. If this is a business trip abroad, then if it lasts two months, then starting from the end of the 60 day of stay in another country, the payment of per diem is changed. From this moment it is paid according to the norms that are provided for employees of foreign institutions, regardless of the will of the employer. If the employee is sent on a business trip in Russia, the money is given in rubles. In other cases, money will be issued in local currency.

How to be with the profit tax when calculating the daily allowances

Accrued per diem will betaxation in full. Decree of the Government of Russia of 08.02.02 No. 93 established average daily allowances, their size can be increased if the employer wishes. To date, on average, the daily subsistence allowance is no more than one hundred rubles a day.

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