In the last month, the business travel industry has begun to revive: companies are actively sending employees on trips around Russia, more and more foreign countries are opening their borders to citizens of our country. This means that the flow of employees sent abroad will soon begin to recover.
How do such trips differ from business trips around Russia? We answer the main questions in our new article.
What supporting documents are needed in each case
According to the current rules, the process of arranging a business trip in Russia and abroad is no different. For correct registration you will need a number of actions:
- make a business trip order;
- pay an advance to the employee;
- document the expenses and prepare an advance report.
There are differences at the preparatory stage. For example, if a company wants to send an employee who does not have a foreign passport on a trip to perform work tasks, it must be issued at the expense of the employer. In this case, the employee will receive compensation to pay the necessary duties – and will have to confirm them with checks, receipts, and a copy of the passport will be needed.
How to calculate daily allowance
One of the main differences when organizing business trips in Russia and abroad is the calculation of daily allowances. According to the rules, the employer can independently determine the amount of daily allowance. However, there are limits on payments that are not subject to personal income tax. For business trips within Russia, this amount is 700 rubles per day, and foreign trips – 2,500 rubles. Anything in excess of these payments will be taxed.
To correctly calculate daily allowances, it is important to take into account the dates of border crossings. So, for example, the day of crossing the Russian border is already considered a foreign business trip, and vice versa, the day of return will already be considered as a trip around the country.
Reimbursement of expenses
Since foreign business trips involve higher expenses, the company is forced to compensate for more expenses. So, in addition to the costs of renting housing and travel, in the case of a foreign business trip, the employer also compensates for a number of other expenses:
- visa and consular fees;
- fees for the right of entry or transit of a car – if personal transport is used;
- taking out medical insurance.
Compensation for these costs is included in the advance payment paid before the trip. Accordingly, all amounts paid will then need to be entered into the advance report.
