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 per diems are paid in full, even if the employee left late at night (at 11:59 am), but returned early in the morning or on the night after the arrival of a new day (starting at 0:00).
If an employee, on returning from a business trip in the morning, went to another in the evening,per diems for the day of arrival from one and the departure to another they are credited to him twice, for each business trip separately.
When the train station or airport is located outside the city, the time that takes the employee's way to the train or plane can be important.
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 the day before the departure of the aircraft, and 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 per diems he is not paid.
Knowing the number of days that the employee was officially listed on a business trip, countper diems not difficult. It is necessary to take this figure, including weekends and holidays, and multiply by the amount of per diem established in your organization. For example, if an employee spent 10 days on a business trip, andper diems are 700 r. their total size on the basis of the business trip is 7 thousand rubles.