Daily travel expenses are paid only for long trips. If the employee is sent for a day trip, per diem not paid because he has the opportunity to return to the place of their permanent residence.
The per diem rate organization and individual entrepreneurs can set by yourself. It concerns both Russian and foreign business trips. That is why all companies are paid a per diem varied widely, and it is completely legal.
These costs can in full size to take into account as the application is BASED (in other expenses) and the USN. Limit the daily allowance was also not enshrined in legislation. However, the company shall issue local normative act that will register the per diem amount, which is subject to payment. It can be required in case of inspection by the extrabudgetary funds.
It is important to note that the Tax code stipulates the size limit of daily allowances which are not subject to personal income tax. In 2015, these figures have not changed. It is 700 p. for the Russian travel and 2500 p. for overseas.
It turns out that if the employee was compensated for expenses in the amount of 400 rubles per day, they are not taxable. However, if the daily was 1000 p. day, then the $ 300 p. (1000-700) it is necessary to transfer NDFL in the budget.
The entire allowance is not subject to contributions to the funds (pension Fund and social insurance Fund). Most importantly, it does not exceed established norm in the local orders of the company.