Will there be a cancellation of per diem on business trips in 2016

Since 2016, the new rules for sending employees on business trips come into force. Changes will affect the per diem accrual.

According to the latest legislative changes, from 2016 the per diem on Russian business trips has been canceled. Previously, a limit was set in relation to Russian business trips in the amount of 700 rubles. Per diems within this amount were not subject to personal income tax. And from the whole per diem amount, pension and insurance contributions were not transferred.

Probably, such changes are associated with the need to increase the replenishment of the budget from tax revenues in the current economic conditions. After all, per diem not only reduced the personal income tax base, but also allowed to pay contributions to the FIU and the FSS.

At the same time, daily reimbursement of costs to employees traveling abroad will be carried out in the same volume. When traveling abroad, the per diem can be $ 39-64, depending on the country to which the employee is posted. The employer can set their own daily subsistence allowance for trips, but personal income tax is not taxed on the amount within the legislative limit of 2500 rubles.

Despite the cancellation of the per diem for Russian trips, the employer is obliged to compensate the employee for his expenses associated with business trips. If there are supporting documents, these expenses can be taken into account to reduce income tax. The main thing is that they be economically justified (i.e., contributed to the profit), and not aimed at entertaining the employee on a business trip.

If there are no supporting documents (tickets, receipts, checks, bills from the hotel, etc.), then taxes must be withheld from all compensation for housing and travel paid to the employee.