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.

Instruction

1. 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.
2. 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.
3. 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.
4. 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.
5. 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.