Instructions 59 on business travel. Business trips in Ukraine

3. For the purposes of these Regulations, the place of permanent work should be considered the location of the organization (separate structural subdivision of the organization), the work in which is conditioned by the employment contract (hereinafter referred to as the sending organization).

Employees are sent on business trips on the basis of a written decision of the employer for a certain period of time to perform an official assignment outside the place of permanent work. The trip of an employee sent on a business trip on the basis of a written decision of the employer to a separate subdivision of the sending organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip.

Business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips.

4. The duration of a business trip is determined by the employer, taking into account the volume, complexity and other features of the assignment.

The day of departure on a business trip is the date of departure of a train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival from a business trip is the date of arrival of the specified vehicle at the place of permanent work. When the vehicle is sent before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day.

If the station, pier or airport is located outside the settlement, the time required to travel to the station, pier or airport is taken into account.

Similarly, the day of arrival of the employee at the place of permanent work is determined.

The issue of the employee's attendance at work on the day of departure on a business trip and on the day of arrival from a business trip is decided by agreement with the employer.

5. The remuneration of the work of an employee in the event that he is involved in work on weekends or non-working holidays is made in accordance with the labor legislation of the Russian Federation.

(see text in previous edition)

7. The actual duration of an employee's stay on a business trip is determined by travel documents submitted by the employee upon his return from a business trip.

In the event that an employee, on the basis of a written decision of the employer, travels to the place of business trip and (or) back to the place of work on official vehicles, on vehicles owned by the employee or owned by third parties (by proxy), the actual period of stay at the place of business trip is indicated in the official a note that is submitted by the employee upon returning from a business trip to the employer with the attachment of documents confirming the use of the specified transport for travel to the place of business trip and back (waybill, route sheet, bills, receipts, cash receipts and other documents confirming the route of transport).

In the absence of travel documents, the employee confirms the actual period of stay of the employee on a business trip with documents for renting a dwelling at the place of business trip. When staying in a hotel, the specified period of stay is confirmed by a receipt (coupon) or other document confirming the conclusion of an agreement for the provision of hotel services at the place of business trip, containing information provided for by the Rules for the provision of hotel services in the Russian Federation, approved by the Decree of the Government of the Russian Federation of April 25, 1997. N 490 "On approval of the Rules for the provision of hotel services in the Russian Federation".

In the absence of travel documents, documents for the rental of residential premises or other documents confirming the conclusion of an agreement for the provision of hotel services at the place of business trip, in order to confirm the actual period of stay at the place of business trip, the employee submits a memo and (or) other document on the actual period of stay of the employee in business trip, containing confirmation of the party (organization or official) receiving the employee about the time of arrival (departure) of the employee to the place of business trip (from the place of business trip).

(see text in previous edition)

(see text in previous edition)

9. The average earnings for the period the employee was on a business trip, as well as for the days spent on the road, including for the time of a forced stop on the way, is retained for all days of work according to the schedule established by the sending organization.

An employee working part-time during a business trip retains the average earnings from the employer who sent him on a business trip. In the case of sending such an employee on a business trip at the same time for the main job and work performed on a part-time basis, the average earnings are retained by both employers, and the reimbursed business trip expenses are distributed among the sending employers by agreement between them.

10. When sending him on a business trip, an employee is given a cash advance to pay for travel expenses and renting a dwelling and additional expenses associated with living outside the place of permanent residence (daily allowance).

11. Employees are reimbursed for travel expenses and rent of accommodation, additional expenses associated with living outside their permanent place of residence (daily allowance), as well as other expenses incurred by the employee with the permission of the head of the organization.

The procedure and amount of reimbursement of expenses associated with business trips are determined in accordance with the provisions of Article 168 of the Labor Code of the Russian Federation.

(see text in previous edition)

Additional expenses associated with living outside the place of residence (per diems) are reimbursed to the employee for each day on a business trip, including weekends and non-working holidays, as well as for days on the road, including for the time of a forced stopover, subject to the provisions provided for in paragraph 18 of this Regulation.

During business trips to the area from where the employee, based on the conditions of transport communication and the nature of the work performed on a business trip, has the opportunity to return daily to the place of permanent residence, daily allowances are not paid.

The issue of the expediency of the daily return of the employee from the place of business trip to the place of permanent residence in each case is decided by the head of the organization, taking into account the distance, the conditions of transport communication, the nature of the task being performed, and the need to create conditions for the employee to rest.

If the employee at the end of the working day, in agreement with the head of the organization, remains at the place of business trip, then the costs of renting a dwelling, upon submission of the relevant documents, are reimbursed to the employee in the manner and in the amount provided for in paragraph two of this clause.

(see text in previous edition)

In the case of sending to an employee on a business trip, at his request for wages, the costs of sending it are borne by the employer.

12. Expenses for travel to the place of business trip in the Russian Federation and back to the place of permanent work and for travel from one locality to another, if the employee is sent to several organizations located in different localities, include the costs of travel by public transport, respectively, to station, pier, airport and from the station, pier, airport, if they are located outside the settlement, if there are documents (tickets) confirming these expenses, as well as payment for services for issuing travel documents and providing bedding on trains.

(see text in previous edition)

13. In the event of a forced stop on the way, the employee shall be reimbursed for the costs of renting a dwelling, confirmed by the relevant documents, in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations.

(see text in previous edition)

14. Expenses for booking and hiring residential premises on the territory of the Russian Federation shall be reimbursed to employees (except when they are provided with free residential premises) in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations.

(see text in previous edition)

(see text in previous edition)

16. Payment and (or) reimbursement of the employee's expenses in foreign currency associated with a business trip outside the territory of the Russian Federation, including the payment of an advance payment in foreign currency, as well as the repayment of an unspent advance payment in foreign currency issued to an employee in connection with a business trip, are carried out in accordance with Federal Law "On currency regulation and currency control".

Payment to an employee of daily allowances in foreign currency when sending an employee on a business trip outside the territory of the Russian Federation is carried out in the manner and in the amount provided for in paragraph two of paragraph 11 of these Regulations, taking into account the specifics provided for in paragraph 19 of these Regulations.

(see text in previous edition)

17. During the travel time of an employee sent on a business trip outside the territory of the Russian Federation, daily allowances are paid:

A) when traveling through the territory of the Russian Federation - in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations for business trips within the territory of the Russian Federation;

(see text in previous edition)

B) when traveling through the territory of a foreign state - in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations for business trips on the territory of foreign states.

(see text in previous edition)

18. When an employee travels from the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in foreign currency, and when moving to the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in rubles .

The dates of crossing the state border of the Russian Federation when traveling from the territory of the Russian Federation and to the territory of the Russian Federation are determined by the marks of the border authorities in the passport.

When an employee is sent on a business trip to the territory of 2 or more foreign countries, daily allowance for the day of crossing the border between states is paid in foreign currency according to the norms established for the state to which the employee is sent.

19. When sending an employee on a business trip on the territory of the member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in documents for entry and exit, the date of crossing the state border of the Russian Federation is determined by travel documents (tickets).

(see text in previous edition)

In case of a forced delay on the way, per diems for the time of delay are paid by decision of the head of the organization upon submission of documents confirming the fact of a forced delay.

20. An employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid per diems in foreign currency in the amount of 50 percent of the daily allowance costs, determined in the manner prescribed

According to clause 1 of section I of Instruction No. 59, a business trip is a trip of an employee by order of the head of a public authority, enterprise, institution and organization, fully or partially supported (financed) at the expense of budgetary funds, for a certain period to another locality to perform official assignments outside the place of his permanent work (if there are documents confirming the connection of the business trip with the main activity of the enterprise). In addition, the Instruction fixes certain points regarding business trips of employees of enterprises, organizations, institutions, fully or partially financed from the budget, in particular:

• when sending an employee on a business trip, he must be provided with an advance payment for current expenses during a business trip (in cash or non-cash using payment cards);
• deadlines for business trips should be set: no more than 30 calendar days for a business trip within Ukraine and no more than 60 calendar days for a business trip abroad. It should be noted that earlier it was also necessary to keep a special travel register, but by the changes made by order No. 694 to Instruction No. 59, such a document was canceled. In addition, according to the changes made, if the date on the transport ticket does not coincide with the date of arrival of the employee from the business trip by order, then with the permission of the enterprise management, the delay in the business trip on weekends or holidays and non-working days is taken into account. At the same time, the period of stay of such an employee outside the place of work should not exceed the periods specified in Resolution No. 98 (that is, no more than 30 calendar days for business trips on the territory of Ukraine and 60 calendar days for business trips abroad). It should be noted that these requirements apply to budgetary enterprises.

Other business entities of various forms of ownership should be guided by the Tax Code, the Labor Code, internal documents of the enterprise. So, in Art. 121 of the Labor Code, the following guarantees and compensations to employees on business trips are legislatively fixed: employees have the right to reimbursement of expenses and receive other compensations in connection with business trips; employees who are sent on business trips are paid daily allowances for the duration of their stay on a business trip, the cost of travel to and from their destination, and the cost of renting housing in accordance with the law; for the seconded employees during the business trip, the place of work (position) is retained; employees who are sent on a business trip are paid in accordance with the terms of the labor or collective agreement, its amount cannot be less than average earnings.

Traveling nature of work

Paragraph 2 of section 1 of Instruction No. 59 provides that business trips of employees whose permanent work takes place on the road or is traveling (mobile) in nature are not considered business trips. Despite the fact that Instruction No. 59 applies to budgetary enterprises, the same approach applies to self-supporting enterprises. So, according to letter No. 5/13/116, when defining the concept of “traveling nature of work”, it is necessary to proceed from the organization (nature) of the performance (carrying out) of these works. Such an organization of work provides for the performance of work at facilities located at a considerable distance from the location of organizations, which is associated with trips during off-hours from the location of the organization (collection point) to the place of work at the facility and back. Allowances (surcharges) for traveling nature of work are established for employees in order to reimburse the costs associated with their constant movement (or the relocation of the enterprise), as well as isolation from their permanent place of residence. In addition, such allowances may be established for employees working at facilities that are significantly remote from the location of the enterprise, in connection with trips during non-working hours from such a location to the place of work at the facility and back.

According to Art. 7 of Law No. 3356, the issues of the amount of additional payments for the traveling nature of work must be included in the collective agreement, as well as the organization of other payments (surcharges, allowances, bonuses, etc.).

The procedure for issuing business trips

At self-supporting enterprises, the procedure for registering business trips is regulated, as a rule, by internal administrative documents. This usually happens in the following way. The initiating party - this is either the seconded person himself or his immediate supervisor (head of department, shop, etc.) - draws up a memo addressed to the head of the enterprise, in which he justifies the need for a specific business trip. After obtaining consent, an order (instruction) is issued for the enterprise on a business trip, which indicates the last name, first name and patronymic, the position of the seconded worker, the place of the business trip (settlement, enterprise), its duration and purpose, additional restrictions (for example, the maximum cost of payment for accommodation, a ban on traveling in SV cars, etc.). In addition, in the order it is advisable to provide a calculation of the amount of travel expenses that must be issued to the seconded worker in advance. The seconded worker gets acquainted with the order against signature, receives a task for a business trip and an advance payment. With regard to the issuance of an advance for business trips, it should be noted that the direct obligation of the employer to issue it to a seconded employee before a business trip. This is established for budgetary organizations (clause 4 of Instruction No. 59). For self-supporting enterprises, such a norm is not established in the current legislation, apart from the obligation to reimburse the expenses incurred, as already mentioned above. At the same time, in order to ensure the fulfillment of production assignments, including assignments for business trips, the enterprise has the right to establish an obligation to issue an advance payment before a business trip. It is quite possible to consolidate such an obligation by an internal document, in particular, a regulation on business trips.

Issuance of funds and reporting procedures

According to clause 2.11 of Regulation No. 637, the issuance of cash for a business trip, like any other issuance of money for a report, is carried out in accordance with the legislation of Ukraine. That is, it is made from the cash desk of the enterprise on account cash orders (expenditure sheets) or by transferring funds from the current account of the enterprise to the employee's bank payment card. It is also fixed that the issuance of funds is carried out only if the accountable person submits a report for the amounts previously received under the report. At present, the form “Sign about the number of koshtіv, seen for recharging or pid zvіt” (hereinafter referred to as the Report) and the Procedure for filling it out, approved by order No. 845, are in force.

In accordance with paragraphs. 170.9.2 para. 170.9 art. 170 of the Tax Code, the form of the Report is established by the regulatory authority. Also in this subparagraph it is noted that the Report is submitted before the end of the fifth banking day following the day on which the employee completes the business trip. If there is a balance of unspent funds, they are subject to return to the cashier or credited to the current bank account of the enterprise before or upon submission of the Report. Separate terms are also established if the issuance of funds under the report was carried out using bank payment cards, bank or personal checks. If, during a business trip, cash was received by an accountable person using payment cards, then the submission of the Report and the return of the unused amount must be made before the end of the third banking day after the end of the business trip (paragraph “a” of clause 170.9.3 clause 170.9 of article 170 of the Tax Code ). If, during a business trip, the reporting person used payment cards for non-cash settlements, and the deadline for submitting the Report does not exceed 10 banking days, the employer, if there are good reasons, has the right to extend this period up to 20 banking days (to establish the causes of discrepancies between the relevant reporting documents) (paragraph “b” of clause 170.9.3 clause 170.9 of article 170 of the Tax Code).

Cash Restrictions

According to clause 2.3 of Regulation No. 637, enterprises (entrepreneurs) have the right to make cash settlements between themselves and / or with individuals within one day using one or more payment documents within the limits of cash settlement amounts established in accordance with clause 1 of Resolution No. 210 It should be noted that this restriction does not apply to the use of funds issued for a business trip. This is also fixed in clause 2.3 of Regulation No. 637. If, during the period of being on a business trip, the accountable person had to spend money on the production (economic) needs of the enterprise, the restriction applies only to the amount of such money. Therefore, such an operation can be carried out within UAH 10,000. (the maximum amount of cash settlements of enterprises (entrepreneurs) with each other, the number of enterprises (entrepreneurs) is not limited).

Features of the issuance of funds during business trips abroad

In the case of business trips abroad, an advance in foreign currency for travel expenses, as well as hospitality expenses, is issued by the enterprise from a current account opened in foreign currency (clause 2.1 of Rules No. 200). According to paragraph 2.2 of these Rules, the issuance is carried out on the basis of an application for the issuance of cash, a power of attorney to a representative of the enterprise to receive foreign currency at the bank's cash desk, as well as a letter of calculation of expenses indicating the last name, first name and patronymic of the seconded person (other persons) traveling abroad.

The company also has the right to purchase traveler's checks for the amount of travel and hospitality expenses, for this it is necessary to draw up an application in any form, as well as provide the documents listed above (clause 2.3 of Regulation No. 200).

If the business trip is carried out on a vehicle that is on the balance sheet of the enterprise (or on a leased one), then such an enterprise also has the right to use foreign currency in cash from current accounts to cover operating costs associated with the operation of vehicles abroad (clause 3.1 of Regulation No. 200 ). In this case, the bank must submit the following documents:

• application for cash withdrawal;
• power of attorney to the representative of the enterprise to receive foreign currency at the bank's cash desk;
• a letter of settlement, which indicates: the purpose of the departure; surname, name and patronymic (if any) of the person taking out cash to ensure operating costs, calculation of operating costs associated with servicing vehicles abroad (clause 3.2 of Regulation No. 200).

It should be noted that the employee cannot carry out operations for the acquisition of any inventory items for cash in foreign currency while on a business trip abroad, since these operations are classified as trading. And settlements within the trade turnover are carried out only through authorized banks (Article 7 of Decree No. 15-93).

The balance of cash foreign currency not used after the end of the business trip shall be credited directly to the current account in foreign currency within five banking days from the date of posting at the cash desk of the enterprise, then it can be used by the enterprise only for similar purposes (that is, a business trip and / or operating expenses for vehicles abroad) or sold (clause 8.4 of Regulation No. 200, clause 11 of Section III of Regulation No. 281). If an employee - a resident of Ukraine used his own funds on a business trip abroad, his expenses are reimbursed in hryvnia equivalent at the rate of the National Bank of Ukraine in force at the time of payment. The exception is non-resident employees, to whom, at their request, payments can be made both in foreign currency and in the currency of Ukraine (clause 2.5 of Regulation No. 200).

Documents confirming business trips and expenses incurred

It should be noted that Order No. 260, which approved the form “Confirmation on Resupply”, became invalid back in 2011. Therefore, enterprises have the right to independently develop and use forms of primary documents (clause 2.7 of Regulation No. 88). In particular, it can be a certificate containing the details of a business trip assignment from an order. You can also use a separate form with marks of arrival and departure. Such marks, certified by signatures and seals at the places of business trip, will determine the actual length of stay on a business trip. In addition to these documents, hotel bills, transport tickets, other documents confirming the expenses incurred, as well as the time spent on a business trip, can be used as supporting documents. For example, for drivers and freight forwarders, these can be waybills with receipt marks, a truck waybill (if any) - currently this form is not mandatory, but enterprises have the right to use it.

The daily allowance is determined as follows:

• when traveling on a business trip within Ukraine and to countries where the entry of citizens of Ukraine into whose territory does not require a visa - in accordance with the order of the enterprise on a business trip and the corresponding primary document;
• on business trips to countries, entry into the territory of which is carried out with a visa, according to the order on business trip and the marks of the authorized person of the State Border Guard Service of Ukraine in the passport or a document replacing it. In the absence of relevant supporting documents or marks of the State Border Service of Ukraine, the amount of per diem is included in the object of personal income tax.

Accounting for business travel expenses

In accordance with the provisions of PBU 16, the expenses for paying business trips are expenses of the reporting period and, depending on the employee’s affiliation with the relevant division of the enterprise, can be included in the following expenses:

• the cost of goods sold (works, services) as other direct costs that can be attributed to a specific object of expenses (clauses 11, 14 of PBU 16), if seconded workers are, for example, equipment adjusters when providing services directly at the facility, builders when performing construction installation works, etc.;
• general production during business trips of the personnel of sections, workshops (clause 15.1 PBU 16);
• administrative, if seconded workers are involved in the management and maintenance of the enterprise (clause 18 of PBU 16);
• sales expenses if employees involved in sales are sent on business trips (paragraph 19 of PBU 16).

To account for settlements with accountable persons, including expenses for business trips, Instruction No. 291 provides for subaccount 372 “Settlements with accountable persons”. On Dt of subaccount 372, the issuance of funds against the report and / or reimbursement of expenses incurred is reflected, on Kt - data according to approved advance reports, as well as the return of funds to the cash desk of the enterprise and / or deduction from wages. The main correspondence accounts when reflecting expenses incurred in connection with business trips are:

• Dt sub-account 372 - Kt sub-accounts 301 (311) - when issuing funds in hryvnia for reporting and / or reimbursement of expenses incurred;
• Dt subaccount 372 - Kt subaccounts 302 (312) - when issuing funds in foreign currency for reporting;
• Dt of accounts 23, 91, 92, 93 - Kt of subaccount 372 - expenses incurred (per diem, travel, accommodation, insurance, etc.) are reflected as part of the expenses of the reporting period;
• Dt of subaccounts 203, 205, 207, 209 - Kt of subaccount 372 - reflects the acquisition of stocks for household needs during a business trip;
• Dt subaccount 641 / VAT - Kt subaccount 372 - reflects the amount of VAT on expenses incurred;
• Dt subaccount 661 - Kt subaccount 372 - deduction of unused funds from wages.

Tax accounting for business travel expenses

Personal Income Tax

It should be noted that business entities that are not financed from budgetary funds can independently set the amount of daily expenses. Such a decision must be indicated in internal documents (collective agreement, Regulations on a business trip) or a business trip order. But at the same time, it should be remembered that for the purposes of tax accounting, the amounts of daily allowances exceeding the norms established by paragraphs. 170.9.1 section 170.9 of Art. 170 of the Tax Code, are subject to personal income tax.

Daily expenses in the following amounts are not included in the object of personal income tax:

• when traveling on business trips within the territory of Ukraine - no more than 0.2 the minimum wage established as of January 1 of the reporting year, for each calendar day of a business trip;
• when traveling abroad - no more than 0.75 minimum wage.

Recall that as of 01.01.2015, the minimum wage is set at 1218 UAH Consequently, the maximum daily allowance on the territory of Ukraine is currently UAH 243.60(1218 × 0.2), for business trips abroad — UAH 913.50(1218 × 0.75).

In paragraph "a" pp. 170.9.1 section 170.9 of Art. 170 of the Tax Code provides a list of expenses associated with business trips, the amounts for which are not income, and therefore subject to personal income tax. These include: travel expenses (including for booking transport tickets and transportation of luggage) to the place of business trip and back, as well as to the place of business trip (including on rented vehicles); payment of the cost of accommodation in hotels (motels) and expenses for food or household services (laundry, cleaning, mending and ironing clothes, linen, shoes), expenses for renting other residential premises; payment for telephone conversations; registration of foreign passports, permits for entry (exit); expenses for compulsory insurance, other documented expenses related to the rules of entry and stay at the place of business trip, including taxes and fees payable in connection with the implementation of such expenses.

Moreover, all the listed expenses are not subject to personal income tax only if there are relevant supporting documents:

• transport tickets or transport invoices (baggage receipts), including electronic tickets with a boarding pass and payment document for all modes of transport (including charter flights);
• invoices received from hotels (motels) or from other persons providing services for accommodation and accommodation (including booking places), insurance policies, etc. Separately allocated travel expenses that are not documented: they include expenses for meals and financing other personal needs (per diem expenses).

According to paragraphs. 164.2.11 clause 164.2 of Art. 164 of the Tax Code, the taxable income also includes the amount of overspent funds received on a business trip and not returned within the established time frame. Both the size and the terms are established in clause 170.9 of Art. 170 of the Tax Code.

Specifically, the composition of taxable income includes the sums of overspent and not returned on time funds, as well as the following payments: daily allowance in terms of exceeding the established maximum amounts (UAH 243.60, UAH 913.50); daily allowance in full in the absence of relevant primary documents and marks of the State Border Guard Service of Ukraine; expenses for travel, accommodation, telephone conversations, registration of international passports and other expenses incurred in connection with a business trip, in the absence of supporting primary documents.

The personal income tax base in case of overspent funds issued for a business trip and untimely returned to the enterprise, in accordance with clause 164.5 of Art. 164 of the Tax Code must be increased by a natural coefficient of 1.176471 at a personal income tax rate of 15% and 1.25 at a personal income tax rate of 20%. In the report in the form No. 1DF, approved by order No. 4, such income and personal income tax on it are reflected with the assignment of code 118 “Koshti, the taxpayer has taken away the tax on recharging or the charge, in addition to the amount of money spent, the line has not been turned at the line established by the legislation (subparagraph 164.2 .11 Clause 164.2 Article 164 and Subclause 165.1.11 Clause 165.1 Article 165 Section IV of the Code)”. As for the deadline for transferring personal income tax to the budget, here it is necessary to be guided by paragraphs. 168.1.4 para. 168.1 art. 168 of the Tax Code, which provides that when accruing (paying) income in non-monetary form or paid from the cash desk in cash, personal income tax is paid to the budget within the next banking day after such accrual (payment). In this case, within the next banking day after the approval of the advance report.

military levy

In accordance with paragraphs. 1.1 p. 16 1 subsection 10 of section XX of the Tax Code payers of the military tax are the persons defined in p. 162.1 of Art. 162 of this Code, in particular, resident individuals who receive income from their source of origin in Ukraine.

A tax agent accruing (paying) taxable income in favor of the payer is obliged to withhold a fee from the amount of such income at his expense, using a fee rate of 1.5% (clause 168.1.1 clause 168.1 article 168 of the Tax Code).

As noted above, institutions and organizations that are not funded from the budget can set the daily allowance at their discretion. At the same time, the amount that exceeds the maximum daily allowance on the territory of Ukraine (UAH 243.60) and abroad (UAH 913.50) should be considered as other (compensation) payments that are accrued (paid, provided) to the payer in connection with labor relations. Such payments are subject to military tax. Therefore, the amount by which the amount of daily travel expenses is increased in excess of the established norms based on the decision of the management is subject to military tax on a general basis.

In addition, the amount of overspent funds received by the payer of the tax on a business trip or on account and not returned within the time limits established by law, the amount of which is calculated in accordance with clause 170.9 of Art. 170 of the Tax Code (clause 164.2.11 clause 164.2 of article 164 of the Code). Thus, the amount of overspent funds received by the payer of the tax on a business trip or on account and not returned within the time limits established by law is subject to military duty.

Single social contribution

The base for calculating ERUs is defined in Art. 7 of Law No. 2464, according to which, in particular, ERUs are subject to the amount of accrued wages by types of payments, which include basic and additional wages, other incentive and compensation payments, including in kind. It should be noted that the full list of payments that relate or do not relate to the payroll fund is defined in Instruction No. 5. In accordance with this Instruction, travel expenses, including per diem (in full), do not relate to the payroll fund (p 3.15 Instructions No. 5).

In addition, the issue of the need to accrue and withhold ERUs for business trip expenses is regulated by List No. 1170, according to which daily allowances in full, travel expenses, rental housing are among such payments for which ERUs are not accrued (clause 6 of section I of the List No. 1170).

income tax

Starting from January 1, 2015, in accordance with the amendments made by Law No. 71 to the Tax Code, the object of taxation is profit, which is determined by adjusting the financial result calculated in the financial statements in accordance with PBU or IFRS for tax differences (clause 134.1.1 p. 134.1 article 134 of the Tax Code). Any adjustments to the financial result related to business trips are not provided for by the Tax Code. Therefore, when forming the financial result, the expenses include the entire amount of travel expenses reflected in the accounting records. This means that when calculating the object of taxation on profits, the amount of per diem is included in the expenses of the enterprise according to accounting data without restrictions.

The order of reflection in the accounting of expenses associated with business trips, we will consider on conditional examples.

Example 1 An employee of the sales department of Stroymashkomplekt LLC (Poltava), sales manager VD Prikhodko, was seconded according to the order to the enterprise in the city of Rivne in order to conclude contracts for the shipment of products. Before the business trip, on July 31, 2015, the seconded person was given an advance payment for travel expenses in the amount of UAH 10,000.

According to the order, the business trip period was 12 calendar days, from August 3 to August 14, 2015, which corresponds to the data of travel tickets and hotel bills. In accordance with the advance report submitted on August 17, 2015, accommodation costs amounted to UAH 2,250, including 20% ​​VAT - UAH 375, which is confirmed by hotel bills and PPO checks. Travel expenses amounted to UAH 540, including 20% ​​VAT - UAH 90. Daily allowance for the trip — 6000 UAH. (500 × 12) (according to the order of the director, daily allowances are paid in the amount of UAH 400 to 600, depending on the category of personnel). The balance of unspent funds in the amount of 1210 UAH. returned to the cashier on 08/17/2015

Considering that daily allowances are paid in an amount greater than that provided for in clause 170.9 of Art. 170 of the Tax Code, the amount paid in excess of such amounts is the basis for calculating personal income tax and military tax. According to the conditions of the example, the base of taxation is the amount of UAH 3076.80. ((500 - 243.60) × 12). Accordingly, the amount of personal income tax is UAH 542.96. (3076.80 × 1.176471 × 15%), military duty - UAH 46.15. (3076.80 × 1.5%).

The reflection of operations in the accounting of the enterprise is presented in Table. one.

Table 1

Example 2 Retail Fresh LLC (Kyiv) sent on July 29, 2015 for a period of 8 days (until August 05, 2015) Deputy Director Zhmurenko V.I. advance payment for travel (flight) and daily allowance for two days in the amount of 1600 dollars. Later, on July 30, 2015, an advance payment in the amount of $1,850 was transferred.

After returning from a business trip on 08/06/2015, an advance report was submitted with supporting documents, including photocopies of the pages of the passport with the corresponding marks of the State Border Guard Service of Ukraine on 07/29/2015 and 08/05/2015. - 1000 dollars, daily allowance for the time spent on a business trip - 800 dollars. at the rate of 100 dollars. per day of the business trip**, total according to the advance report - 3300 USD.Remaining unusednyh cash in the amount of 150 dollars. (3450 - 3300) was returned on 08/06/2015 to the cash desk of the enterprise. The official exchange rate (conditionally) of the National Bank of Ukraine as of July 28, 2015 amounted to UAH 22.06. for 1 dollar, as of July 30, 2015 - UAH 22.07, as of August 6, 2015 - UAH 21.57.

The reflection of operations in the accounting of the enterprise is presented in Table. 2.

table 2

*The Tax Code does not provide for any restrictions on the inclusion of daily allowances in expenses when forming a financial result.
** Regulations on business trips, developed at the enterprise, provide for the payment of daily allowances from 30 to 200 dollars. depending on the country of travel.

These changes came into force on August 31, 2012.

We remind you: the norms of Instruction No. 59 apply exclusively to government bodies, enterprises, institutions and organizations fully or partially financed from budget funds, which has been repeatedly confirmed by various departments (see letter of the GNSU dated March 31, 2012 No. 5742/6/15- 1415).

At the same time, Ukrainian legislation lacks a similar regulatory document developed for non-state enterprises. As a result, the norms of Instruction No. 59 are taken as the basis for the development of regulations and instructions on business trips by many business entities, regardless of the form of ownership. Moreover, the employees of the State Tax Service themselves, when answering questions about the organization, registration and payment of business trips, refer specifically to the norms of Instruction No. 59.

Below are the changes that are in force in the rules for registration, provision and payment of business trips for civil servants from 08/31/2012.

The new version of paragraph 14 of Instruction No. 59 is designed to bring its norms into line with the norms of Art. 121 . In particular, this paragraph now states that a posted worker wages cannot be lower than the average wage and is paid for all working days according to the schedule established at the main place of work (in accordance with the conditions determined by the labor and collective agreement). Because Art. 121 of the Labor Code in this version has been in force since May 13, 2011, these adjustments do not change the practical rules for paying for business trips.

The new rule deserves special attention of all enterprises, according to which the dates of departure and arrival on transport tickets must coincide with the dates of departure and arrival indicated in the order for sending on a business trip (clause 8 of Instruction No. 59). Despite the fact that this applies exclusively to state-owned enterprises, it is possible that during inspections by the State Tax Service, there may be requirements to exclude reimbursement of transportation costs from expenses in the event of a mismatch between the dates in the transport tickets and the business trip order. Although, as mentioned above, non-state enterprises are not required to comply with the provisions of Instruction No. 59.

In addition, a rule has been introduced daily expenses in the event that the host party provides meals to the posted worker or if the cost of meals is included in the bills for renting accommodation. In such cases, the daily allowance is determined as a percentage of the amount specified in Appendix 1 to:

• 80% - with a single meal;
• 55% - with two meals a day;
• 35% - with three meals a day.

This rule applies exclusively to state-owned enterprises. For other business entities, the maximum daily allowances, which are included in expenses in tax accounting and are not subject to personal income tax, are established in par. 4 pp. 140.1.7.

In Instruction No. 59, items regulating deadlines for business trips for certain categories of employees. Instead of a detailed decoding, now in paragraph 1 of Sec. II (regulating the timing of business trips within Ukraine) and in paragraph 1 of Sec. III (regulating the terms of foreign business trips) there was a mention that the general maximum terms of business trips do not apply to the cases defined by Decree No. 98. In fact, the norms of Instruction No. 59 in the previous edition duplicated the norms of Decree No. 98, therefore, practically nothing has changed in this matter. Minor differences are as follows:

• repealed par. 7 p. 1 sect. III, according to which the period of foreign business trips for employees of the STS and internal affairs bodies sent for training was 90 days. From 31.08.2012 they are subject to the general rules, i.e. the maximum period is 60 days;
• from August 31, 2012, the discrepancies between the provisions of Instruction No. 59 and Decree No. 98 regarding business trips for students, graduate students and researchers were removed ( table).

Maria Zhadovets

The performance of work duties by employees may be accompanied by business trips - this material is dedicated to them. It discusses the procedure for documenting a business trip.

General provisions

So, a business trip is considered to be a trip of an employee by order of the employer to another locality to perform an official assignment for a certain period.

In turn, business trips of employees whose permanent work takes place on the road or has a traveling character are not business trips.

Issues related to business trips are regulated by the provisions of labor legislation and local acts of the employer.

As a rule, when developing and approving regulations governing the issues of sending and staying on a business trip, the norms are taken as a basis, despite the fact that the norms of this Instruction regulate the issues of business trips for employees of enterprises that are fully or partially financed from budgetary funds.

The legislation establishes restrictions on the involvement of certain categories of employees in business trips. So, it is forbidden to send pregnant women and women with children under the age of three on a business trip (). Women with children aged three to fourteen years or a disabled child are sent on a business trip only with their consent ().

The seconded person is subject to the working hours of the enterprise to which he is seconded.

If the arrival or departure of the seconded person falls on a day off, the employee is given another day of rest.

If an employee is specially sent to perform official duties on a weekend, holiday or non-working day, work on these days is compensated according to the general rule established by labor legislation.

Business trip period

The term of the business trip is determined by the employer and is fixed in the order on sending on a business trip. At the same time, the period of a business trip, both in Ukraine and abroad, cannot exceed the maximum set.

Thus, the general norm of a business trip within Ukraine for employees of public authorities, enterprises, institutions and organizations that are fully or partially supported (financed) at the expense of budgetary funds cannot exceed 30 calendar days, except for cases specified by the norms and.

The general rate of business trips abroad for employees of enterprises of all forms of ownership cannot exceed 60 calendar days, determined by the norms and.

The number of business trip days is determined taking into account the days of departure and arrival (for public sector employees, this is fixed in).

The day of departure on a business trip is the day of departure of the vehicle from the place of permanent work of the seconded person, and the day of arrival is the day of arrival of the vehicle, respectively. If the departure station is located outside the settlement where the seconded person works, the time required to travel to this station is included in the business trip period. Similarly, taking into account the travel from the arrival station, the day of arrival of the seconded person to the place of permanent work is determined. For public sector employees, the dates of departure and arrival on transport tickets must match the dates of departure and arrival indicated in the order for sending on a business trip.

If temporary disability occurs during a business trip, then the days of disability are not included in the business trip period. At the same time, sick leave for a period of temporary disability is paid on a general basis ().

Foreign business trips

In general, business trips abroad are carried out according to the same principles as internal Ukrainian trips, with the exception of some peculiarities.

Issues related to business trips abroad are also regulated by the provisions of labor legislation and local acts of the employer.

The employee is sent on a business trip abroad on the basis of an order from the employer, which, in turn, is drawn up after the assignment is approved, indicating in it the purpose of the trip, the terms and conditions of the stay abroad, and the cost estimate (for public sector employees, this is enshrined in).

Purpose of the business trip

As a rule, employees are sent on a business trip for a specific purpose. These goals are recorded in the order for sending on a business trip. The purpose of the trip may be to perform an official assignment or a power of attorney from the employer. For example, the conclusion of an agreement, the study of samples of products that are planned to be purchased, the development of new technologies or the exchange of experience with counterparties, professional development, attendance at events related to the economic activities of enterprises, the acquisition of inventory items, etc.

Business trip registration

The direction on a business trip is issued by order of the head. In addition to the required details (date and place of compilation, signatures, etc.), the order indicates the purpose of the trip, the route and duration of the trip (for example, it is provided for public sector employees), and the amount of daily expenses is set.

Other provisions may also be included in the order. For example, a specific amount of an increased daily allowance or, conversely, a restriction on expenses, holding or attending an event, additional tasks, etc.

The fact of being sent on a business trip is recorded by a corresponding entry in the business trip log. For public sector employees, the form of the journal is given in the appendix to.

An employee sent on a business trip is given an advance ().

All changes related to a business trip are made out by order or instruction of the employer, regardless of at what stage of the business trip they occur.

Each of these orders, in addition to the mandatory details, must contain information about the reasons for the changes and the timing, as well as a link to the original order for a business trip.

Also, depending on the rules of document management at the enterprise, the cancellation of a business trip can be issued by an order by which the original order to send on a business trip is recognized as invalid.

As a rule, the continuation of the business trip is carried out by the decision of the employer, made after the return of the employee from the business trip on the basis of his explanations and the submission of supporting documents.

Return from business trip

For the final settlement, the employee draws up an advance report (report on the use of funds provided for a business trip or on a report basis), to which the original documents confirming the expenses incurred are attached.

Depending on the purpose of the trip, the employee may be required to prepare internal reports. For example, a report on the negotiations held, on attending a conference, on conducting research on product samples, etc.

You can also learn about the trip from the materials of the publication "ACCOUNTANT&LAW".

Business trips are a fairly common occurrence. It is important for an accountant to know what documents need to be requested from a business traveler upon return and how to accurately reflect all expenses incurred in accounting. In 2017, the procedure for taxing daily allowances will change. In this article, we will talk about the upcoming changes and the rules for accounting for business trips in 2017.

Mandatory documents for a business trip

Since 2015, the procedure for issuing business trips has become much easier. Now it is not at all necessary to issue a travel certificate and a job assignment - these documents were canceled by Decree of the Government of the Russian Federation of December 29, 2014 No. 1595. However, a number of companies still use these documents for control. This does not contradict the law, but the use of these forms should be fixed in the internal document of the enterprise.

Also in 2015, the register of posted workers became optional.

Detailed rules for accounting for business trips and expenses related to them are enshrined in Decree of the Government of the Russian Federation of October 13, 2008 No. 749 “On the Peculiarities of Sending Employees on Business Trips”.

What documents must be issued without fail when sending an employee on a business trip? There are only two of them:

1. Written decision of the director (for example, an order).

2. An employee's memo, but only when traveling on a business trip in personal, official or rented vehicles.

It turns out that the most important document is the order of the head. A memo is issued only when using a car or other official (personal or rented) transport.

The employee has the right to write a memo, regardless of the method of movement to the place of business trip and back. In a note, he can indicate the estimated costs and pre-calculate the required amount. The procedure for compiling such notes is usually also fixed in the local acts of the company.

Travel expenses and reporting

First of all, it should be noted that the employee, while on a business trip, continues to receive a salary. Only it is calculated based on the average earnings.

Basic travel expenses (Article 168 of the Labor Code of the Russian Federation):

• daily allowance;
• travel expenses;
• residence;
• other reasonable expenses.

Per diem in a new way

For a long time in Russia there is no daily allowance limit. Commercial companies and individual entrepreneurs have the right to establish any size (OSNO - paragraph 12, paragraph 1, article 264 of the Tax Code of the Russian Federation, USN - paragraph 13, paragraph 1. 346.16 of the Tax Code of the Russian Federation), securing this in a regulatory local act or in a collective agreement.

Small businesses most often set a daily allowance for trips around Russia in the amount of 700 rubles. This is due to the fact that it is this amount that is not subject to personal income tax (clause 3 of article 217 of the Tax Code of the Russian Federation). You can set daily allowances in a larger amount, then personal income tax must be withheld from the excess amount. For business trips abroad, there is a limit of 2,500 rubles - daily allowances within these limits are not subject to personal income tax.

At the moment, daily allowances in any amount are not subject to insurance premiums. That is, it does not matter in what amount the daily allowance is paid - 700 rubles or maybe 3,000 rubles a day.

From 01/01/2017, changes are made to the Tax Code of the Russian Federation, according to which per diem will be subject to insurance premiums within the established limits (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation). Here there will be the same rule as with the taxation of daily personal income tax. This means that daily allowances in excess of the limit (700 rubles or 2,500 rubles) will be subject to insurance premiums.

For example, a company pays per diem in the amount of 1,000 rubles per day. The employee was on a business trip for 4 days. For all the days of the business trip, he is entitled to 4,000 rubles per day. However, according to the norm, only 2,800 rubles are not taxed (700 rubles x 4 days). The difference between the actual payment and the limit (4,000 - 2,800 = 1,200) is subject to personal income tax and insurance premiums.

Travel costs

Travel costs to the place of business trip and back are compensated to the employee in full, but subject to documentary evidence (Article 264 of the Tax Code of the Russian Federation).

If the employee travels by train, he is also compensated for the cost of bed linen. And the cost of transportation will be confirmed by the railway ticket.

For air travel, you will need a ticket (itinerary receipt) and a boarding pass.

If the documents are lost, you will have to request a certificate from the carrier confirming the trip.

If the employee went on a journey by car, you need to attach a memo and waybills. In addition, to confirm fuel costs, you need to attach gas station receipts to the report.

Often, seconded employees use taxi services. Such expenses can also be taken into account if the trip was from the railway station (airport) to the hotel / place of business trip or back (letters of the Ministry of Finance dated 14.06.2013 No. 03-03-06/1/22223 and dated 08.11.2011 No. 03-03- 06/1/720).

Living expenses

Most often, an employee stays in a hotel during a business trip. To accept expenses, you need documents confirming accommodation issued by the hotel. If payment is made in cash, a cash receipt or a strict accountability form is required.

If an apartment was rented for living, you need a lease agreement and copies of documents on ownership.

other expenses

While on a business trip, an employee may incur additional expenses. For example, for telephone conversations, entertainment expenses, visa processing, room reservation, etc. An important condition for accepting additional costs is their production necessity and the mandatory availability of supporting documents.

Upon returning from a trip, a posted worker must report within three working days for the expenses incurred (attach documents, return the balance of money) and sign an advance report.