Formations are an effective tool for developing and supporting business. In addition, any business trip requires fairly significant costs, and since the employee goes to another city to fulfill the tasks of the company, it is it that should cover costs. Today we will talk about what should be taken into account in the budget for business trips, and how you can optimize costs.
What needs to be included in the budget
The composition of the travel expenses is approved in the Labor Code, the list includes:
- average earnings of an employee – paid during the period of stay on a business trip;
- Delibe – to compensate for possible costs related to the trip and work outside the house, the company must pay daily employees;
- Reimbursed expenses – if during the trip an employee paid for the road and accommodation from his money, and he has confirming documents, the company must reimburse these expenses;
- Additional compensation – companies have the opportunity to compensate employees with other types of expenses, such as paying for mobile communications in roaming.
How to optimize the Trevl-Bujet
In our blog, we wrote a lot about each type of expenses. For example, . Therefore, in this material we list only the main points.
When paying per diem, you need to remember the limits of the amounts that are not taxed by personal income tax. In 2020
For a year, such limits are 700 rubles a day for Russia and 2500 for foreign trips. The company can pay more, but if these boundaries are exceeded, you will have to pay taxes and contributions to funds.
As for average earnings, the formula for its calculation looks like this:
Average daily earnings = all suitable payments for the settlement period / number of days worked for the calculated period
For calculations, you need to take a period of twelve months to a month of starting a business trip.
According to current standards, the trip for the trip should be paid to the employee in the form of an advance before starting a business trip. The employee himself must, upon returning to the office, provide confirming costs of documents – checks from hotels, gas stations, tickets, etc.
If in fact the costs on the trip were lower than expected, then the employee is obliged to return the rest of the funds. Otherwise, when there were not enough funds issued in the form of an advance, the company should compensate for the difference. In order to minimize the likelihood of such situations, in the position on business trips, it is worth prescribing restrictions on the price of tickets and the cost of living on trips. That is, tickets should be economy class, rooms in the hotel-standard, not luxury, etc.
The average earnings on the trip are paid by analogy with the “ordinary” salary – on the same dates.
Conclusion
It is not difficult to draw up a budget for business trips – there are not so many main items of expenses, and current standards allow you to flexibly approach their design. However, it is important to remember some subtle moments – for example, to include compensation for costs in the advance payment before the trip, take into account the limits of non -cable amounts for per diem and prescribe the boundaries of costs on a business trip.
