You will need
- form of advance report AO-1, the per diem amount
Advance report - form, which together fill the seconded employee and the company's accountant. It serves to justify the cancellation of business trip expenses in accounting and tax accounting of the organization. On the front side of the form shows the total amount of advances received (including per diem), and remainder or cost overruns, if any.
The reverse side of form AO-1 represents a table and is designed to enumerate the expenditure supporting documents attached to the expense report. It fills the employee. Since the amount in the column "total" in this table must match the total amount report be written off by the company, then per diem should also be mentioned. However, since no supporting subsistence expenses of employee documents to submit is not required, then the columns of the table designed for details of supporting documents to be blank. The employee simply writes the column "the name of the document (flow)": "DSA with such and such on such and such a number", and in the "expense Amount" - the amount provided as the allowance. Nothing to write about daily is not necessary. The validity of considering these costs as production, confirmed by the documents proving the production nature of the trip, as well as the order of assignments and travel documents.
Daily considered by the organization in the amount of the actual costs. The law contains no limits of daily allowance, monetary value is regulated by the internal acts of the organization. In NC there is a standard per diem only for the purposes of calculating personal income tax, but it is not a restriction of the allowance. Nevertheless, taking into account the existence of this norm, on the advance report should be required to specify the dates/number of days for which daily allowance are given.
Advice 2: How to pay per diems
Tax laws determine the order of payment of daily subsistence allowance, which rely on workers staying more than one day on a business trip. This allowance is set by the collective agreement, the regulation on business trips and depends on the region of the country where you are sending the technician on duty.
You will need
- - The tax code of the Russian Federation;
- - documents of the employee;
- - the collective agreement or the regulations on the business;
- - The labour code of the Russian Federation.
Secure the allowance in an internal document of the company. This can be the position about the mission, the collective agreement. You may set different amounts of reimbursement for certain categories of employees. For example, the amount of the subsistence allowance of experts, workers in managerial positions, ordinary workers can vary greatly.
For employees sent on a business trip in one region of the Russian Federation, the DSA one, but for the experts who went on business to another area, the amount of expenses reimbursed in a different size. In addition, the amount will depend on the quality of life in one or another region of the Russian Federation. For example, in Moscow, housing is much more expensive than in Kostroma. Consequently, paid trip to the capital will be in larger size.
In the taxation of travel expenses, including per diem, are included in the amounts that reduce the tax base for profits. Per diem and other travel costs on official business are supported by documentary evidence, substantiated and associated with the receipt of income.
But in the tax code have reservations, which are as follows. For employees who are seconded to other cities in the country, set a daily allowance, which may be included in other expenses. And for professionals traveling to other countries, fixed the maximum per diem amount which reduces the base for profits. You are entitled by the collective agreement to establish and large amounts of compensation, but the amount exceeding the fixed amount you pay tax.
Pay subsistence allowance to the employees depending on the number of days spent on business. On weekends and public holidays charge double the size, but if the employee is given additional time off, calculate per diem based on a set amount. A single allowance is paid for time spent traveling during the holidays, when this rule is included in the standard working time.