Everything is happening on travel, and one of the common situations is a delay in the flight or train. What to do in the event that this happened with an employee who was sent to another city to complete an official task? We understand our new article.
The employee was late for the flight: Options for the development of events
According to the rules, in the case of a business trip, the employer is obliged to compensate the employees with the cost of travel to the place of execution of the service assignment and vice versa. That is, if a business trip is carried out by direct flights on any type of transport, the company compensates for the cost of two tickets. When the employee is late for the flight, there are already three tickets – the company is not obliged to reimburse the cost of this additional ticket.
However, all this is so only if the delay was not caused by objective reasons that can be proven by an employee. With this development of events, the company will be forced to compensate for the cost and third ticket, because the employee is not to blame for being late.
What’s with taxes
In the event that, due to the delay in the plane or the train, the business trip was canceled in principle, the company can document the losses and additional expenses that were incurred-this will reduce the tax base for income tax.
Penies and fines can be taken into account as part of non -operating expenses, and the cost of tickets as part of other costs of production and sale.
At the same time, the cost of tickets that compensated to the employee is not taxed by personal income tax and insurance premiums – in this case, the employee does not make a profit. If late was caused by the objective reasons that can be proved-delaying transport when traveling to the airport (for example, if you had to go by train)-the company can also take on the purchase of a new ticket in return for canceled due to delay.
If it is impossible to prove the reasons for the delay, but the company’s management still wants to reimburse the employee to buy a new ticket, then this payment will not be taken into account for tax purposes.
