In the last month, the industry of business travels began to come to life: companies are actively sending employees on trips in Russia, more and more foreign countries open their borders for citizens of our country. This means that the flow of employees sent abroad will soon begin to recover.
What is the difference between such trips from business trips to Russia? We answer the main questions in our new article.
What confirming documents are needed in each case
According to the current rules, the process of registering a business trip in Russia and abroad does not differ. For the correct design, a number of actions will be needed:
- draw up an order on a business trip;
- pay an advance employee;
- Confirm expenses documented and prepare an advance report.
There are differences at the preparatory stage. For example, if the company wants to send on a trip to perform work tasks an employee who does not have a passport, it must be issued precisely at the expense of the employer. At the same time, the employee will receive compensation to pay for the necessary duties – and will have to confirm them with checks, receipts, and a copy of the passport will be needed.
How to calculate the per diem
One of the main differences when organizing business trips in Russia and abroad is the calculation of the per diem. According to the rules, the employer can independently assign the size of the per diem. However, there are limits of payments that are not subject to personal income tax. For business trips in Russia, this is an amount of 700 rubles a day, and foreign trips are 2500 rubles. Everything that exceeds these payments will be taxed.
To correctly calculate the per diem, it is important to consider the dates of crossing the boundaries. So, for example, the day of crossing the border of Russia is already considered a foreign business trip, and vice versa, the day of return will already be considered as a trip around the country.
Reimbursement of expenses
Since foreign business trips are associated with higher expenses, the company is forced to compensate for more costs. So, in addition to the cost of renting housing and travel, in the case of a foreign business trip, the employer also compensates for a number of other costs:
- visa and consular fees;
- duties for the right to enter or transit the car – in case personal transport is used;
- Medical insurance.
The compensation of these costs is included in the advance payment paid before the business trip. Accordingly, all paid amounts will then need to be submitted to the advance report.
