When the company sends its employee on a working trip, it pays him travel and accommodation. Also, for each day of the trip, he accrues wages in the amount of average daily earnings.
But besides this, the employee is paid daily – that is, a certain amount that covers possible expenses at the place of stay, for example, for food and moving around the city. In this material, we will talk about what is included in the daily expenses on a business trip and how the per diem on a business trip in Russia and abroad is calculated.
What are the per diem on a business trip
Daily is issued for daily expenses of an employee on a business trip. They may include food costs, movement from the hotel to the place of work, and any other expenses that the employee will need to be made during a business trip.
At the same time, it is not necessary to coordinate in advance with the employer, on what to spend daily. Also, it is not required to report on specific expenses in the advance report – the employee has the right to dispose of the daily percentage at his discretion.
How the per diem on a business trip is paid
Daily are accrued for the entire stay of the employee on a business trip, including for a while on the road. This also includes weekends and holidays, the days of downtime that arose not through the fault of a business being, but in the case of an employee’s illness – the time of his stay on sick leave.
The accrual of per diem on a business trip and their issuance occurs before the start of the trip. Otherwise, the employer will have to compensate for the delay in the payment, as in the case of a delay in wages.
However, if the employee lives near the destination and can return home every day, the payment of per perches on a business trip is not provided, although they can be paid in agreement with the employer.
Daily size on a business trip
Commercial enterprises have the right to determine the size of the per diem for their employees.
At the same time, there are minimal amounts of per diem, which are not taxed by personal income tax. In 2021, these amounts are:
– 700 rubles a day on trips to Russia;
– 2500 rubles a day on foreign trips.
When traveling abroad, the per diem are calculated depending on the location of the employee on one or another day – that is, until he crossed the Russian border, the daily ones are charged at the “internal tariff”.
The per diem for a day off on a business trip is paid in the same amount as for a working day.
