How to calculate per diem when you travel

Allowance is paid as compensation for the inconvenience associated with the trip. The employee leaves home, changes the usual environment in the interests of the organization. This allowance is determined by the Charter of the company. These amounts are independent, do not include any amount of salary or bonus amount.

You will need

• - tickets
• calculator

Instruction

1. Grab a calculator and multiply the held in business days on the amount of payments per day. So you will receive the amount of your travel. The time on the road and weekends are paid at a specified rate per diem not crushed on hours worked.
2. Travel day is the time from 0:00 one day to 0:00 hours the next. The departure time of the trip specified on the ticket. Consider this example: if your plane or train leaves in 23 hours 50 minutes Sunday, that Sunday must be paid entirely. Here is a clarification. The way to the station or airport is considered as a business trip if the departure point is outside the city. If your train leaves from the railway station 0 hours and 10 minutes Monday, you will pay for the tripstarting Monday. If the plane flies at the same time, with the country of the airport - will take into account the time spent on the road and check in. In this case, you will pay Sunday.
3. Don't count out the subsistence allowance from income tax. Under the law, amount to 700 rubles per day for travel in Russia and up to 2500 inclusive for trips abroad is not subject to income tax (pit). Put the money you must obtain in pure form. If the per diem amount more than prescribed, income tax in the amount of 13% is levied only on the difference.
4. Specify whether your organization grading cash payments to the cities. Very often daily for Moscow and Saint-Petersburg is higher than for other regions. This is due to the fact that living in the capitals of the more expensive and the company expenses.