(see sample below). This procedure applies to both domestic and foreign business trips.

Daily allowances for personal income tax are standardized. Thus, daily allowances are not subject to this tax within the following limits:

• 700 rub. per day - when on a business trip in Russia;
• 2500 rub. per day - when traveling abroad.

These standards are prescribed in paragraph 10 of paragraph 3 of Article 217 of the Tax Code of the Russian Federation.

Calculation of daily allowances

Pay daily allowances to employees:

This procedure is provided for in paragraph 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

Confirm the amount of daily allowance for the duration of the employee’s stay on a business trip with documents that are drawn up when he is sent on a trip. There is no need to confirm what exactly the employee spent the daily allowance on.

Please note that as of January 8, 2015, when sending an employee on a business trip, companies no longer have to issue a travel certificate and official assignment. Now the length of an employee’s stay on a business trip is determined mainly by travel tickets.

This conclusion is also supported by regulatory agencies (letters dated November 24, 2009 No. 03-03-06/1/770 and dated December 3, 2009 No. 3-2-09/362).

Situation: how much should I pay an employee’s daily allowance if he returned from one business trip and on the same day was sent to the next business trip - on a new official assignment?

For this day, accrue daily allowances for each business trip. When sending an employee on a business trip, pay the daily allowance:

• for each day of a business trip, including weekends and holidays;
• for all days en route (including the day of departure and arrival), including during the forced delay.

This procedure is provided for in paragraph 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749. Consequently, if an employee returned from one business trip and was sent on the same day to the next business trip, the daily allowance must be paid twice.

The day of departure is considered the day of departure of the vehicle in which the employee goes on a business trip from the locality where his permanent place of work is located.

If the vehicle is sent before 24 hours inclusive, the day of departure is considered the current day.

If the vehicle leaves after 0 o'clock - the next day.

The day that includes the time of departure of the vehicle is the first day of the business trip. Pay the daily allowance for that day in full.

Example

An employee goes on a business trip by train. The railway station is located within the city. The train's departure time is 23:56 on November 10. The first day of the business trip is November 10th. The daily allowance for that day must be paid in full.

The day of arrival is the day of arrival of the vehicle on which the employee returns from a business trip to the locality where his permanent place of work is located.

If the vehicle arrives before 24 hours inclusive, the day of arrival is considered the current day. If the vehicle arrives after 0 o'clock - the next day.

The day that includes the time of arrival of the vehicle is the last day of the business trip. You will also pay the daily allowance for that day in full.

Example

An employee returns from a business trip by train. The railway station is located within the city. Train arrival time is 0 hours 5 minutes on November 11.

The last day of the business trip is November 11. The daily allowance for that day must be paid in full.

When determining the start date of a business trip, take into account the time required to travel from your permanent place of work to the place from which the vehicle departs (station, pier, airport, etc.).

This must be done if the place of departure of the vehicle is located outside the populated area in which the sending organization is located.

The same should be done when determining the last day of a business trip, when the employee returns to his place of permanent work. The issue of an employee’s attendance at work on the day of departure on a business trip and on the day of arrival from a business trip is resolved by agreement with the administration of the organization. All this is stated in paragraph 4 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

Example

An employee goes on a business trip by plane. The airport is located 45 minutes from the city where the employee works. The plane's departure time is 0 hours 35 minutes on February 20. Arrival time back is 23 hours 35 minutes on February 23.

According to the purchased ticket, passenger registration ends 40 minutes before departure.

Thus, in order to be on time for registration, the employee must leave the city no later than 23:10. In this case, the first day of the business trip for which the employee is entitled to daily allowance should be considered February 19.

The last day of the trip is February 24. Despite the fact that the plane arrived on February 23, when calculating the daily allowance, you need to take into account the time required to travel from the airport to the city. Thus, the employee has the right to receive daily allowance for six days - from February 19 to February 24 inclusive.

Sometimes an employee is sent to an area from where he can return to his permanent place of residence every day. If we are talking about a business trip in Russia, then he is not entitled to a daily allowance. The question of the advisability of an employee’s daily return is decided by the head of the organization. In doing so, he must take into account:

• remoteness of the business trip location from the employee’s place of residence;
• transport conditions;
• the nature of the task being performed;
• the need to create conditions for the employee to rest.

Such requirements are provided for in paragraph 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

For foreign business trips, daily allowance must be paid, even if the employee left Russia and returned back on the same day. They must be paid in an amount equal to 50 percent of the daily allowances determined by a collective agreement or local regulations for foreign business trips (clause 20 of the Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

If, before going abroad, the employee moves across the territory of Russia, pay the daily allowance at the rate established for domestic business trips. From the day of crossing the border when leaving Russia, the norm established for the country to which the employee is sent applies. And from the day you cross the border when entering Russia, again apply the norm for business trips within Russia.

This is stated in paragraph 18 of the Regulations, approved by Decree of the Government of the Russian Federation dated October 13, 2008 No. 749, as well as in the letter of the Ministry of Labor of Russia and the Ministry of Finance of Russia dated May 17, 1996 No. 1037-IH.

If an employee visits several countries during a business trip, pay per diem for the day of crossing the border between states according to the standards of the country to which the employee is sent. This procedure is established by paragraph 18 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

Example

An organization located in the city sends economist A. S. Kondratiev on a business trip to Madrid (Spain). Departure time from 14:25 on April 8. To catch this flight, the employee must travel to Moscow by train, which departs from Belgorod on April 7 at 18:35.

The return plane on which Kondratiev returns from Madrid arrives in Moscow at 22:12 on April 13.

When flying to Madrid, Kondratiev crosses the Russian border on April 8. For this day he is entitled to daily allowance at the rate established for business trips to Spain.

When returning from a business trip, the employee crosses the Russian border on April 13. For this day he must be paid daily allowance according to the standards established for business trips in Russia.

Kondratiev arrives in Belgorod on April 15 at 8 hours 5 minutes (train arrival time). Consequently, for April 14 and 15 he is entitled to daily allowance at the rate established for domestic business trips.

Situation: is an employee entitled to a daily allowance if the bill for the hotel where he stayed during a business trip, in addition to the cost of accommodation, includes the cost of meals in a restaurant?

Yes, they do. Pay the employee’s daily allowance in any case (Article 168 of the Labor Code of the Russian Federation, clause 11 of the Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749). The cost of paying per diem can be confirmed by documents drawn up when sending an employee on a business trip.

Providing checks and receipts confirming the employee's expenditure of daily allowance is not required. Similar explanations are contained in letters of the Ministry of Finance of Russia dated November 24, 2009 No. 03-03-06/1/770 and the Federal Tax Service of Russia dated December 3, 2009 No. 3-2-09/362.

As for the tax accounting of food expenses, it depends on how the hotel prepared the documents.

Travel expenses, which reduce taxable income, include daily allowances and costs for additional services provided in hotels. However, the cost of service in rooms, bars and restaurants cannot be included in the tax base.

This is stated in subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Therefore, if food costs are shown separately in the hotel bill, they cannot be taken into account when calculating. Only include the cost of accommodation in your tax calculation.

If food costs are not highlighted in the invoice, then write off the entire amount paid to the hotel (less VAT) to reduce the tax base.

Situation: is the employee entitled to daily allowance when traveling to his permanent place of residence (where he has permanent registration). At the location of the sending organization, the employee has temporary registration

The question is controversial. A business trip is a business trip by an employee by order of a manager to carry out any assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). When sending an employee on a business trip, the organization is obliged to pay him daily allowance (Article 168 of the Labor Code of the Russian Federation). An exception is the case when an employee goes on a business trip to an area from where he has the opportunity to return home every day.

In the Labor Code of the Russian Federation and the Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749, daily allowances are called additional expenses associated with living outside of a permanent place of residence (Article 168 of the Labor Code of the Russian Federation, clause 10 of the Regulations approved by Decree of the Government of the Russian Federation dated 13 October 2008 No. 749). Permanent residence is the place where a citizen permanently or primarily resides and has permanent registration (clause 3, 16 of the Rules approved by Decree of the Government of the Russian Federation of July 17, 1995 No. 713). From the literal interpretation of this definition, we can conclude that when sending an employee on official business to his permanent place of residence (place of permanent registration), the employee’s daily allowance is not assigned.

However, such a procedure will lead to a violation of the employee’s rights. In order to pay daily allowances, it is necessary to take into account the possibility of a posted employee returning daily to his permanent place of residence (paragraph 4, clause 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749). Such a place, according to the Ministry of Health and Social Development of Russia, is the place where the organization in which the employee works is located (that is, the place of his temporary registration). The place of permanent registration is not significant.

Therefore, if an employee goes on a business trip to a region in which he has permanent registration, but from where he cannot return daily, pay him a daily allowance. This conclusion is confirmed by the Ministry of Health and Social Development of Russia in a letter dated March 30, 2009 No. 22-2-1100.

If an employee gets sick on a business trip, pay the daily allowance for the entire period of illness in full (clause 25 of the Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

Example

The employee was sent on a business trip from March 11 to March 22, 2015 (12 days). During a business trip, he fell ill and was ill from March 17 to 20 (this was confirmed by a sick leave certificate).

The daily allowance rate for business trips in Russia is established by the organization in the collective agreement and is 700 rubles. per day.

The period of illness is not included in the travel period. The accountant accrued to the employee:

Compensation for rental housing expenses.

In addition, the employee retains the average earnings for working days according to the organization’s schedule for the period from March 11 to March 16, as well as from March 21 to March 26 inclusive.

Confirm the calculation of the daily allowance with documents, for example an accounting certificate (see sample below). Such a document will help justify the amount of daily allowance paid in the event of a tax audit (see, for example, letter of the Federal Tax Service of Russia for Moscow dated August 8, 2008 No. 28-11/074505).

In addition to reporting to the tax authorities and the Pension Fund, businessmen regularly have to report to statistical authorities. Statistical reporting can relate to all areas of activity and indicators in the organization, for example, the number of its employees and their professions. Form 1-T prof must be sent to Rosstat on November 28 (note that the form has been updated).

Statistical observation form 1-T (professional) “Information on the number and needs of organizations for workers by professional groups” was approved by Rosstat order dated 07/05/2016 N 325. And by order dated 06/27/2018 N 394 Rosstat approved the new form N 1-T (professional ) to provide information on the number and needs of organizations for workers by professional groups.

This report must be sent to the statistics body once every 2 years by all legal entities that have more than 5 employees on average. All small businesses, as well as some other organizations, are exempt from renting. So, statistics do not wait for a report from:

• legal entities conducting financial and insurance activities,
• public organizations,
• extraterritorial organizations,
• legal entities and institutions involved in public administration,
• organizations and institutions ensuring military security.

All others can become respondents to this report, provided that they are included by Rosstat in the plan for a scientifically based sample of reporting units for the current year.

Who must submit Form 1-T (prof) in 2019

Only those organizations that were included by Rosstat in the statistical observation sample are required to submit the 1 T professional reporting form to statistics. You can check this on the statistics website by entering your data into the request form located there. To do this, you can use your INN or OKPO. As for this report, according to Rosstat, approximately 68 thousand respondents should complete it in 2019. You can download the 2019 form of this statistical form directly on the website of the statistics authority or in the appendix to the article.

All business entities included in the sample for 2019 must be notified by Rosstat authorities about this through any available means of communication. As a rule, this is regular mail or email. If a legal entity has separate divisions (SU), then it must submit this report, both for the entire organization as a whole and for each division (branch) separately. These forms should be submitted to the statistics departments at the location of each OP.

Form 1-T (prof) must be completed as of October 31, 2019. It must be sent to the territorial bodies of Rosstat no later than November 28. It should contain data on the number of employees of the organization, as well as its need for employees by professional groups.

How to fill out form 1-T prof

The form 1-T prof is quite simple. It consists of a title page and one section, which is a table with groups of professions and their names. The first step is to fill out the title page, which contains quite a bit of information. So, you need to indicate in it:

• full and short name of the legal entity;
• address of the legal entity, in which it is mandatory to indicate the region and postal code of the organization. If the legal address does not coincide with the actual one, then the latter should be indicated on the title page;
• accounting code OPKO assigned by Rosstat.

In the 1st section of the table, you should indicate the number of employees of the respondent company. All data must be broken down by positions and professions of employees. In addition, you need to indicate the organization’s need for employees to fill vacant positions.

Who should be included in the report

When filling out headcount indicators, it is necessary to separately take into account all citizens who work on the basis of both open-ended employment contracts, as well as those who perform temporary or seasonal work.

If the founders of a legal entity are themselves employed and receive wages, they should be indicated separately.

Employees registered in an organization for a part-time or weekly basis should be taken into account in 1-T professional on a general basis, as whole units.

If the same employee occupies two positions at once, i.e. is an internal part-time worker, then he must be included in the report on only one line, which indicates his main profession.

Who doesn't need to be included

It should be noted that, in accordance with Rosstat’s instructions on how to fill out the 1-T prof report, the following categories do not need to be included in the payroll number of employees:

• employees who are external part-time workers;
• persons with whom civil law agreements (GPC) have been concluded;
• women who are on maternity or child care leave;
• military personnel called up for service.

In order to send the 1-T professional reporting form to statistics without errors, you should use the All-Russian Classifier of Occupations - OKZ (OK 010-2014 (MSKZ-08), approved by order of Rosstandart dated December 12, 2014 N 2020-st. This document contains all data on professions, specialties and positions similar to those contained in the report.

Form 1-T prof: filling rules

Step 1. Fill in the information on the title page as indicated above.

Step 2. We find out how to distribute employees into occupational groups and which codes to choose, using the reference book posted on the website of the Statistics Service (it contains 9 sheets, which means 9 main occupational groups, each sheet contains a list of occupations of the OKZ). Look for a reference book

• for a legal entity - from 20 thousand to 70 thousand rubles;
• for officials - from 10 thousand to 20 thousand rubles.

The penalties for providing false information and errors in 1-T professional are similar. Let us remind you that the period during which an organization can be punished for errors is two months from the day following the date of submission of reports indicated on the form.

The updated headcount form 1-T (Prof), the form and sample of completion are available for study below, put into effect by Rosstat in Order No. 325 dated July 5, 2016. As follows from the Law, only legal entities are required to provide reporting, with the exception of enterprises related to small ones. What changes distinguish the document and how to fill it out correctly? Let's consider all the nuances in detail.

This special reporting is intended to generate and study information about the state of the enterprise’s labor resources, especially in terms of payment of compensation for harm to workers. Based on the data obtained from the sample survey, government agencies calculate employers' needs for specialists and determine the shortage of personnel by professional type, type of legal ownership and industry activity.

Which enterprises are not subject to statistical observation:

• Small businesses.
• Enterprises conducting financial work.
• Public associations.
• Enterprises providing military security.
• Extraterritorial companies.
• Government and social authorities insurance.

Filling out the document is regulated by a number of regulatory laws - “On insurance pensions”, “On special. assessment of conditions”, Labor Code of the Russian Federation, List of dangerous/hard work and other documents of the Ministry of Health and Social Development and the Ministry of Labor. Statistical form 1-T (Prof), download the 2016 form here, is submitted only by those legal entities that were included in the Rosstat sample.

Which enterprises are subject to statistical observation:

• Construction.
• Manufacturing industries.
• Hunting, forestry and agriculture.
• On transport and communications.
• For mining.
• Gas, water industry, electric power.

Pay attention! Notice to respondents must be sent by mail, email or fax in writing. But the tight deadlines for conducting observations sometimes do not allow us to notify everyone on time, so it is recommended to independently clarify the information by phone or on the official website of Rosstat. The list of subjects is formed after October 25.

Deadlines for submitting form 1-T (Prof) statistics

The frequency of submission of the report is established by the Order - once every 2 years. The deadline for submitting data for October 31st is from November 1st, but no later than November 28th. The form of organizational and legal ownership does not matter. If an enterprise undergoes reorganization or liquidation, including forced liquidation, this does not relieve the obligation to submit a report until the legal entity is excluded from the Unified Register or the fact of bankruptcy is confirmed by an arbitration court.

Important! If the organization has separate divisions, it is necessary to submit Form 1-T (Prof) to the territorial bodies of Rosstat, as in general for legal entities. person, and separately for each division. The same rule applies to branches of foreign companies.

Form 1-T (Prof) 2016 - how to fill out and what changes

In comparison with the previous form, Section 1 has been increased due to the detailing of data on employees and names of professional groups. The table below shows examples of changes.

A complete list of professional groups and specialties can be seen in the current form 1-T (Professional), sample filling.

Significant changes also affected the rules for drawing up documents in accordance with the current Guidelines:

• OKPO code - filled in on the basis of a statistical notification about the assignment of codes to an enterprise (clause 1, paragraph 8).
• A workplace created for a period of more than 1 month is recognized as stationary (clause 1).
• The list of categories of specialists not included in the average strength has been clarified - military personnel on duty; external part-time workers; GPD workers; women on maternity and children's leave (clause 2).
• Data are provided on the OKZ (all-Russian classifier of occupations), which is necessary for the correct distribution of specialists into groups of professions (clause 3).
• The “Help” section has been eliminated – there is now no need to fill out information on nanotechnology workers in the new form (clause 9 has been deleted).

Responsibility for failure to submit Form 1-T (Prof)

The header of the document clearly states that failure to provide information within the time limits established by law, as well as distortion of information in the report, entails administrative liability (Administrative Code of the Russian Federation, stat. 13.19; Law No. 2761-1).

Approved a new edition of the statistical form 1-T (prof) “Information on the number and needs of organizations for workers by professional groups,” as well as instructions for filling it out. Large and medium-sized organizations will have to use the updated form in November 2018. The previous form, approved by Rosstat order No. 325 dated 07/05/16, is declared invalid.

Who takes 1-T (professional)

According to the commented order, form 1-T (prof) is submitted once every 2 years for even years. Only medium and large organizations included in the Rosstat sample should report on it. Small organizations, as well as those legal entities that are engaged in financial and insurance activities; public administration and military security; activities of public and extraterritorial organizations do not report on this form (clause 1 of the Instructions).

Where to take 1-T (professional)

The report must be submitted to the territorial body of Rosstat at the location of the legal entity (without separate divisions) or at the location of the corresponding separate division. If an organization (its separate division) does not operate at its location, then the report is provided at the place of actual activity.

If a separate division is included in the Rosstat sample, it must notify the parent organization about this. In turn, the organization must choose one of two options:

• independently submit a report for the OP to the territorial body of Rosstat at the location of this unit;
• appoint officials authorized to submit this report on behalf of the legal entity to the territorial body of Rosstat.

When to submit a report

Form 1-T (professional) is completed as of October 31 and submitted by November 28. Thus, organizations can submit a report to the territorial statistics body from November 1 to November 28, 2018 inclusive.

Please note: when submitting statistical reports, those employers who use web services to prepare and check reports (for example, the system for sending reports “”) will feel most comfortable. There, all current forms are installed automatically, without user intervention.