How to calculate the per diem ?

How to calculate the per diem ?

Many employers often require that their employees went on business trips.At the same time, employees are sent on a business trip, you need to pay travel expenses, which also include payments sutochnyh.Kakie the costs should be considered travel?

To travel expenses are:

  • travel expenses,
  • tenancy,
  • any other expenses that will connectedness \ s stay in a different place of residence the employee other than his constant, and other costs, which will beperformed by the employee with the permission of his employer.

Daily - the amount that is paid for every day that you will be on a business trip.Below we look at how to calculate the per diem while traveling abroad and within our country.

Documents required for registration of daily

How to calculate the per diem knows the company accountant.To do this in accordance with all legal requirements, it should be properly framed trip itself.If the head of the organization sends its employee to a foreign trip, he is obliged to issue a special order it.

For this trip, unlike trips to Russia, it is not necessary clearance travel documents.You enough for what you have in your account the advance attach a photocopy of the passport.

need to understand that identity is, in principle, it is necessary to you in order to confirm their presence in the trip and get a daily allowance.And if you are traveling abroad, you will be enough to stamp in the passport that you crossed the border.If there are no marks, then provide any document that proves your stay in one place or another.

When an employee returns from a trip, he shall, within ten days to pass down the report and, if there is no amount of money spent, then hand it to the cashier.Also, when traveling abroad, and in Russia in particular, the employee must apply for the delivery of supporting documents.If he went to another country, this type of document must be progressive Russian translation.

What should be the accountant in calculating the daily

Firstly, the accountant should take into account where the employee is sent.If this is a business trip abroad, if it lasts for two months, starting from the end of the 60-day stay in the other country, the payment of daily changes.Since then, he shall be paid at the rates provided for employees TRAVEL institutions, regardless of the will of the employer.If an employee is sent on a mission in Russia, the money issued in rubles.In other cases, the money will be issued in local currency.

How to be a tax on income in the calculation of daily

Accrued employee per diem will be counted for taxation in its entirety.Resolution of the Russian Government dated 08.02.02 number 93 set the size of the average daily amount of their can be increased if desired employer.To date, the average daily amount to no more than a hundred rubles a day.