If an employee is sent on a business trip, the employer is obliged to compensate for the costs related to the performance of official obligations on a business trip. Travel expenses in 2022 include:
- Fare;
- Payment of housing rental;
- Per diem;
- Other expenses that the employer knew about.
In this article we will talk about how to reimburse travel expenses, as well as the features of their accounting.
Accounting for expenses for a business trip: calculation, execution and payment of advance
In order to pay the advance payment to the employee for expenses on a hotel business trip, meals and travel, the accountant must calculate him on the basis of the order of the head of the employee on a business trip. It shall indicate data on the employee, the deadline and the appointment of the trip.
What is per diem, what is the procedure for their compensation and accounting when calculating income tax?
The size of the per diem should be prescribed in the internal acts of the company. If an employee can return home daily, per diem is not paid.
Daily for working days is not taken into account when calculating income tax. The same applies to the daily days and days on the way.
Limits, upon reaching which per diem are taxed: 700 and 2500 rubles per day in Russia and abroad, respectively.
If the employee was on the road or worked on weekends or holidays, compensation is paid in double size. Or at the request of the employee, you can get a single compensation and an additional day of the destruction.
About how the per diem is paid and what are issued in more detail in this article.
What transport costs are compensated on a business trip
First of all, the employer must compensate for the cost of tickets to the destination and vice versa. It can be tickets for the following modes of transport:
- Air transport (flight in the economy class salon);
- Railway transport (travel in a compartment in a nearby train, passage in the subway);
- Road transport (except taxi);
- Water transport (travel in the cabin of the 5th level of the sea vessel, cabin of the 3rd class of a river vessel, a cabin of 1 class at a ferry crossing).
In addition, according to the Regulation on official business trips, the employer needs to pay for the employee’s travel by public transport to the station, pier or airport and vice versa, if they are behind the city.
Also, the costs of travel in public transport by the city during business trips related to the performance of the service assignment (for example, travel from the hotel to the place of the event or business meeting) are also compensated. At the same time, the passage by taxi is reimbursed only by prior agreement with the employer.
Payment of travel expenses and advance report
Upon returning from a business trip, an employee must provide an advance report within 3 days. It is needed in order to prove the fact of a business trip and report for your expenses.
Documents confirming the business trip:
- Aircraft or railway tickets;
- Checks or accounts from the hotel (should be documents of strict reporting);
- Accounts for the expenses that the leader knew about.
When overspending funds, the employer must reimburse the employee’s expenses if there is a documentary confirmation. Similarly, if the funds are not spent, the employee must return them. If the employee did not do this voluntarily, the employer has the right to subtract this amount from the employee’s salary.
