How to calculate the daily allowance
In determining the upper limit of DSA you need to consider that when size to 700 rubles per day in the case of trips across Russia from the employee do not need to withhold personal income tax at a rate of 13%. But if you exceed this limit to pay it will have. This allowance needs to be fixed in order for the enterprise, the collective labour agreement or in any other way.
The day of departure, the employee shall be the date his vehicle out of the village, where located travel organization, and return — arrival. At the same time for the day of departure and day of arrival daily allowance paid in full, even if the employee left late at night (at least at 23:59), and returned early in the morning or at night after the arrival of the new day (starting at 0:00).
If an employee, having returned from one trip in the morning, has already gone to another in the evening,daily allowance for the day of arrival from one and departure to another are charged to him twice, for each business trip separately.
At the location of the station or airport outside the city limits, the time it takes for the employee to get to the train or plane can matter.
For example, an employee leaves on a business trip in 0:25 and returns at 23:15 and the airport is at a distance from the city. Obviously, he must register no later than 40 minutes before departure, i.e. at 23:35. And on the way back to go home only after midnight.
In this case, the date of departure should be the number a day before the departure of the aircraft, and the return - a day after the date of arrival of the return flight.
Spores also cause trips, called local: when an employee travels to a nearby town, where can return on the same day. In this case, he needs to pay for the road, and the question regarding the per diem is at the discretion of the head of the organization. As a rule, if the employee did not have to spend the night in the village where he was seconded daily allowance he is not paid.
Knowing the same number of days that the employee officially went on a business trip, countdaily allowance not difficult. We must take this figure, including weekends and holidays, and multiply by the amount of per diems established in your organization. For example, if an employee spent 10 days on a business trip, anddaily allowance make up 700 p. their total size at the end of the trip is 7 thousand rubles.