How to pay the fare to the employee
To pay the fare employee on a business trip, it is necessary to issue accordingly. Issue an order on the direction of the employee on a business trip, give him a traveling certificate, and assignments in a standardized format, which also includes a report on the implementation. To meet the letter of the law, the employment contract must be specified address stationary workplace of the employee.
According to article 168 of the labour code, the employer is obliged to pay the costs employee. going by the order on a business trip. These include expenses for travel to the place of business trip, hiring premises, countervailing the costs associated with living outside the permanent place of residence – per diem, other expenses to be incurred with the consent of the employer.
The size of compensation and the reimbursement of travel expenses, determine in accordance with the collective agreement of your company or local regulations developed on this issue. The company has the right these local acts to set their own compensation, but that they are not considered income and are not subject to tax, the allowance for the seconded employee within the territory of the Russian Federation should not exceed 700 rubles.
Provide appropriate compensation to local regulations. In this case, the premiums for compensation of travel expenses from the place of stay of the employee to the point of travel will not be charged. According to article 9 of the Law "On insurance contributions...", payments with compensatory nature, are not subject to insurance contributions.
Not subject to personal income tax, in accordance with paragraph 3 of article 217 of the Tax Code of the Russian Federation, the documented cost of the tickets to the destination and back, transport and fees, payment for travel to the station and back to the places of departure, destination and transit stops. Not taken into account as income paid by the organization baggage, expenses on rent of housing and communication services.
Travel costs to and from work from the place where travel takes shelter is not considered travel expenses, as well as other expenses paid to the employee by management (taxi, excursions). If the company decided to reimburse them, then they are to be included in his total income subject to personal income tax at a rate of 13 percent.