You will need
  • - tickets confirming departure of an employee on a business trip and returning from it;
  • - daily allowance set by your company;
  • calculator.
In determining the upper limit of DSA you need to consider that when size to 700 rubles per day in the case of trips across Russia from the employee do not need to withhold personal income tax at a rate of 13%. But if you exceed this limit to pay it will have. This allowance needs to be fixed in order for the enterprise, the collective labour agreement or in any other way.
The day of departure, the employee shall be the date his vehicle out of the village, where located travel organization, and return - arrival. At the same time for the departure day and arrival day per diem are paid in full, even if the employee left late in the evening (though at 23:59), and returned early in the morning or in the night after the onset of the new day (starting 0:00).
If the employee is in the morning after returning from one business trip, the evening went to another, per diem for the day of arrival from and one departure to another charged him twice for each trip separately.
When the location of the station or the airport outside the city limits may be set to the time it takes the employee the way to the train or the plane.
For example, an employee leaves on a business trip in 0:25 and returns at 23:15 and the airport is at a distance from the city. Obviously, he must register no later than 40 minutes before departure, i.e. at 23:35. And on the way back to go home only after midnight.
In this case, the date of departure should be the number the day before departure, but the return - day of the later of the date of arrival of the return flight.
Spores also cause trips, called local: when an employee travels to a nearby town, where can return on the same day. In this case, he needs to pay for the road, and the question regarding the per diem is at the discretion of the head of the organization. As a rule, if the employee did not have to spend the night in the village where he was seconded per diem he did not pay.
Knowing the number of days that the employee is officially listed on a business trip, calculate the daily simple. Need to get this number, including weekends and holidays, and multiply by the per diem established in your organization. For example, if an employee spent in the business trip 10 days and daily allowance is 700 p., their total size at the end of the trip is equal to 7 thousand.