The amount of daily allowance for business trips abroad is important for calculating income tax, as well as for the purposes of calculating and paying personal income tax.
Let us remind you that the employer sets the amount of daily allowance independently, fixing the amounts in a collective agreement or in a local regulatory act (Article 168 of the Labor Code of the Russian Federation).
Some companies set different daily allowances for foreign business trips depending on the country to which the employee is sent to perform a work assignment.
By the way, for budgetary organizations the amount of daily allowance for business trips abroad is set by the Government of the Russian Federation. And commercial organizations, if desired, can be guided by these daily allowance amounts.
Daily allowances for business trips abroad in 2018-2019: table
For understanding, here are some daily allowances for business trips abroad established by the Government of the Russian Federation for state employees (Resolution of the Government of the Russian Federation dated December 26, 2005 No. 812):
Daily allowances for business trips abroad: in what currency should they be issued?
The employer himself determines in what currency he sets and pays the daily allowance for business trips abroad. For example, the amount of such daily allowance may be set in foreign currency, but the employee will receive an amount in rubles equivalent to these foreign currency daily allowances.
Foreign business trip: how to calculate daily allowance
Calculation of daily allowances for business trips abroad in 2018-2019. depends on the number of days spent by the employee outside the Russian Federation.
As a general rule, daily allowances are paid to an employee as follows (clauses 17, 18 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749):
- when going on a business trip abroad, the daily allowance for the day of crossing the border is paid as for the time spent abroad;
- when returning from a trip abroad, per diem for the day of crossing the border is paid as for a business trip within the country.
True, the company has the right to establish its own procedure for calculating daily allowances paid.
Daily allowance for a business trip abroad in 2018-2019. for "profitable" purposes
The entire amount of daily allowance (without any restrictions) can be taken into account as expenses when determining the income tax base (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation).
If daily allowances are issued in rubles, then accounting for such expenses will not cause any difficulties - simply the entire amount is written off as part of “profitable” expenses.
If the daily allowance was issued before the business trip in foreign currency, then it is necessary to convert this amount into rubles at the official exchange rate of the Central Bank on the date of issue of the daily allowance (clause 10 of Article 272 of the Tax Code of the Russian Federation):
The amount received is included in expenses.
Daily allowance for foreign business trips 2018-2019: what about personal income tax?
When traveling abroad, personal income tax is not imposed on the amount of daily allowance not exceeding 2,500 rubles. per day (clause 3 of article 217 of the Tax Code of the Russian Federation). Accordingly, personal income tax must be withheld from the amount above this limit and transferred to the budget.
If the daily allowance was paid in rubles, then the taxable base for personal income tax will be calculated according to the following formula:
By the way, if the daily allowance in an organization is set in foreign currency, but is paid to the employee in rubles, then no recalculations need to be made (Letters of the Ministry of Finance dated 04/22/2016 No. 03-04-06/23252, dated 02/09/2016 No. 03-04-06/ 6531).
If the daily allowance is paid in foreign currency, then in order to pay personal income tax, you need to keep in mind one important feature: this amount must be converted into rubles at the official Central Bank exchange rate established on the last day of the month in which the travel advance report was approved (Letter of the Ministry of Finance dated March 21, 2016 No. 03-04-06/15509 ). Therefore, the personal income tax base in this case is considered as follows:
Calculation of daily allowances for business trips abroad in 2018-2019: insurance premiums
As a general rule, daily allowances paid to employees in 2018-2019 are subject to insurance contributions on the same principle as personal income tax. That is, contributions must be calculated from the amount of daily allowance exceeding 2,500 rubles (
Daily path of the Sun. Every day, rising from the horizon in the eastern sky, the Sun passes across the sky and disappears again in the west. For residents of the Northern Hemisphere, this movement occurs from left to right, for southerners - from right to left. At noon the Sun reaches its greatest height, or, as astronomers say, culminates. Noon is the upper climax, and there is also a lower one - at midnight. At our mid-latitudes, the lower culmination of the Sun is not visible, since it occurs below the horizon. But beyond the Arctic Circle, where the Sun sometimes does not set in the summer, you can observe both the upper and lower climaxes. At the geographic pole, the daily path of the Sun is almost parallel to the horizon. Appearing on the day of the vernal equinox, the Sun rises higher and higher for a quarter of the year, describing circles above the horizon. On the day of the summer solstice it reaches its maximum height (23.5?).
The next quarter of the year, until the autumn equinox, the Sun descends. It's a polar day. Then the polar night comes for six months. In mid-latitudes, the apparent daily path of the Sun alternates between shortening and increasing throughout the year. It is the smallest on the day of the winter solstice, the largest on the day of the summer solstice. On the days of the equinoxes, the Sun is at the celestial equator. At the same time, it rises at the east point and sets at the west point. During the period from the spring equinox to the summer solstice, the sunrise location shifts slightly from the sunrise point to the left, to the north. And the sunset point moves away from the west point to the right, although also to the north. On the summer solstice, the Sun appears in the northeast, and at noon it culminates at its highest altitude for the year. The sun sets in the northwest. Then the sunrise and sunset locations shift back to the south. On the day of the winter solstice, the Sun rises in the southeast, crosses the celestial meridian at its minimum altitude and sets in the southwest. It should be taken into account that due to refraction (that is, the refraction of light rays in the earth’s atmosphere), the apparent height of the luminary is always greater than the true one. Therefore, the sun rises earlier and sunset later than it would in the absence of an atmosphere. So, the daily path of the Sun is a small circle of the celestial sphere, parallel to the celestial equator. At the same time, throughout the year the Sun moves relative to the celestial equator, either north or south. The day and night parts of his journey are not the same. They are equal only on the days of the equinoxes, when the Sun is at the celestial equator.
The annual path of the Sun The expression “the path of the Sun among the stars” may seem strange to some. After all, you can’t see the stars during the day. Therefore, it is not easy to notice that the Sun is slow, by about 1? per day, moves among the stars from right to left. But you can see how the appearance of the starry sky changes throughout the year. All this is a consequence of the Earth's revolution around the Sun. The path of the apparent annual movement of the Sun against the background of stars is called the ecliptic (from the Greek “eclipse” - “eclipse”), and the period of rotation along the ecliptic is called the sidereal year. It is equal to 265 days 6 hours 9 minutes 10 seconds, or 365.2564 average solar days. The ecliptic and the celestial equator intersect at an angle of 23?26" at the points of the spring and autumn equinox. The Sun usually appears at the first of these points on March 21, when it passes from the southern hemisphere of the sky to the northern. At the second - on September 23, when it passes from the northern hemisphere to the south. At the most distant point to the north of the ecliptic, the Sun occurs on June 22 (summer solstice), and to the south - on December 22 (winter solstice). In a leap year, these dates are shifted by one day. Of the four points of the ecliptic, the main point is the vernal equinox. It is from this that one of the celestial coordinates is measured - right ascension. It also serves to count sidereal time and the tropical year - the period of time between two successive passages of the center of the Sun through the vernal equinox. The tropical year determines the change of seasons on our planet. The equinox moves slowly among the stars due to the precession of the earth's axis, the duration of the tropical year is less than the duration of the sidereal year. It is 365.2422 average solar days. About 2 thousand years ago, when Hipparchus compiled his star catalog (the first to come down to us in its entirety), the vernal equinox was located in the constellation Aries. By our time, it has moved almost 30?, to the constellation Pisces, and the point of the autumnal equinox - from the constellation Libra to the constellation Virgo.
But according to tradition, the points of the equinoxes are designated by the former signs of the former “equinox” constellations - Aries and Libra. The same thing happened with the solstice points: the summer one in the constellation Taurus is marked by the sign of Cancer, and the winter one in the constellation Sagittarius is marked by the sign of Capricorn. And finally, the last thing is related to the apparent annual movement of the Sun. The Sun passes half of the ecliptic from the spring equinox to the autumn equinox (from March 21 to September 23) in 186 days. The second half, from the autumn and spring equinox, takes 179 days (180 in a leap year). But the halves of the ecliptic are equal: each is 180?. Consequently, the Sun moves unevenly along the ecliptic. This unevenness is explained by changes in the speed of the Earth's movement in an elliptical orbit around the Sun. The uneven movement of the Sun along the ecliptic leads to different durations of the seasons. For residents of the northern hemisphere, for example, spring and summer are six days longer than autumn and winter. The Earth on June 2-4 is located 5 million kilometers longer from the Sun than on January 2-3, and moves more slowly in its orbit in accordance with Kepler’s second law. In summer, the Earth receives less heat from the Sun, but summer in the Northern Hemisphere is longer than winter. Therefore, the Northern Hemisphere of the Earth is warmer than the Southern Hemisphere.
Celestial sphere
For many centuries, the “firmament of the earth” was considered a model of inviolability and immobility. It is not surprising that this mistake lasted so long, because all our senses speak of the immobility of the Earth and the rotation of the “vault of heaven” with the stars, the Sun and the Moon around it. But even now in astronomy, as a memory of those ancient times, the concept of the celestial sphere is used - an imaginary infinitely large sphere, in the center of which the observer is located and on the surface of which the movements of the celestial bodies are displayed.
Of course, the most noticeable thing is the daily rotation of the sky - the Sun rises in the morning, passes across the sky and falls below the horizon, the stars that are visible in the east in the evening rise high in the south by midnight and then fall to the west, the Sun rises again... It seems that the sky rotates around an invisible axis located near the North Star.
The movement of stars around the celestial pole. Photo by A. Mironov
But the daily rotation of the sky is very dependent on our position on the globe - if we find ourselves in the southern hemisphere, it will be very unusual for us that the Sun moves across the sky in the opposite direction - from right to left. Let's take a closer look at how the apparent rotation of the sky changes in different places on Earth.
To begin with, you should remember that the height of the Celestial Pole (the point around which the sky rotates) above the horizon is always equal to the geographic latitude of the observation site. This means that at the north pole the North Star will be at its zenith, and all the luminaries will move in a daily rotation from left to right parallel to the horizon, never rising or setting. Being at the pole, we could see the stars of only one hemisphere, but on any night. 
On the contrary, for an observer at the equator there are no non-rising stars (as well as non-setting ones) - all the stars in the sky are available for observation, they rise vertically in the eastern part of the horizon and exactly 12 hours later they set in the western part of the sky.
In mid-latitudes, some of the stars in the vicinity of the pole never fall below the horizon, but the same area of the sky around the opposite pole is never accessible for observation, while the remaining stars, a strip located on both sides of the celestial equator, rise and set during the day.
The movement of the luminaries in the middle latitudes of the southern hemisphere will look approximately the same, with the only difference being that the southern Pole of the World will be visible above the horizon, around which the stars rotate clockwise, and the familiar equatorial constellations, turned upside down, rise highest in the northern part of the sky and move from right to left.
Movement of the Sun and the day
Speaking about the movement of stars, we were not interested in the distance to them and the movement of the Earth around the Sun - the distances to the stars are enormous and changes in their positions due to the annual movement of the Earth are very small and can only be measured with very precise instruments. The Sun is a completely different matter. The motion of the Earth in its orbit results in the apparent motion of the Sun among the stars. The path that the Sun takes in the sky during the year is called the ecliptic. Since the earth's axis is tilted by 23.5°, when the earth revolves around the sun, either the northern or the southern hemisphere turns towards it - this explains the change of seasons on our planet.
When the northern hemisphere is turned towards the Sun - summer begins there, the Sun in its visible path along the ecliptic ends up in its northern part and in our northern hemisphere it rises higher above the horizon. At the North Pole, the Sun becomes a never-setting luminary for six months - polar day begins there. A little further south, the polar day lasts less and at the latitude of the Arctic Circle (66.5° - the Arctic Circle is 23.5° from the pole) the Sun does not set for only a few days in midsummer, near the summer solstice (June 22). In winter, the Sun does not rise at the pole for almost six months (a little less due to refraction), further south the polar night becomes shorter and shorter, and outside the Arctic Circle the Sun rises above the horizon even in the middle of winter.
In the middle and equatorial latitudes, the Sun always rises and sets, the length of the day strongly depends not only on the time of year, but also on the latitude - the closer to the equator, the less the difference between the length of the day in winter and summer and the closer the length of day and night is to 12 hours. But only at the equator is the length of day and night always constant. The duration of twilight also depends on latitude - in equatorial latitudes the Sun sets perpendicular to the horizon and twilight is the shortest, and at the latitude of St. Petersburg in mid-summer they last from sunset to sunrise - these are the famous white nights.
How high the Sun can rise above the horizon depends on latitude - on the day of the solstice this height will be 90°-φ+23.5°.
By the way, there is a very common misconception that at the equator the Sun is always at its zenith at noon - this is not true at any point on the Earth lying between the lines of the tropics (from 23.5°S to 23.5°N. ) exactly through the zenith, the Sun passes only twice a year, at the equator - on the days of the equinoxes, and along the lines of the tropics - only once a year, on the day of the summer solstice in the northern tropic and on the day of the winter solstice - in the southern tropic.
The movement of the Earth around the Sun leads to another important phenomenon - the duration of the solar day (the period of time between two noons) does not coincide with the sidereal day (the period of time between the passage of a star through the meridian). The fact is that the Earth needs additional time to rotate through the angle that it passes through its orbit per day. Moreover, the length of the solar day is not constant (see the article Equation of Time). It is easy to make a rough estimate - in a day the earth travels 1/365 of its orbit, or a little less than 1°, and if the Earth rotates around its axis (360°) in approximately 24 hours, then it will rotate 1° in about 4 minutes. Indeed, a sidereal day is 23 hours 56 minutes 4 seconds.
Moon
Since ancient times, our satellite has served people to keep track of time, and this is no coincidence - the change in the phases of the Moon is easy to observe and the length of the month is not difficult to determine, in addition, the month has become a very convenient intermediate unit of measuring time between a day and a year. By the way, the familiar seven-day week is also associated with the Moon - 7 days is approximately a quarter of a month (and the phases of the Moon are also measured in quarters). Most ancient calendars were lunar and lunisolar.
Of course, the first thing that catches your eye when observing the Moon is the change in its appearance over the course of a month from a thin crescent, which can be seen immediately after sunset 2-3 days after the new moon, to the first quarter phase (in the northern hemisphere the right half of the disk is illuminated Moon), then to the full moon, the last quarter (the left half of the disk is illuminated) and, finally, to the new moon, when the Moon approaches the Sun and disappears in its rays. The change in phases is explained by a change in the position of the Moon relative to the Sun as it revolves around the Earth; the full cycle of phase changes - a revolution relative to the Sun or a synodic month lasts about 29.5 days. The period of revolution relative to the stars (sidereal month) is slightly shorter and amounts to 27.3 days. As you can see, a year contains a non-integer number of months, so lunisolar calendars use special rules for alternating 12-month and 13-month years, because of this they are quite complex and are now in most countries replaced by the Gregorian calendar, which has nothing to do with the Moon - in memory of his predecessors, only months (though longer than lunar) and weeks remained...
There is another interesting feature in the movement of the Moon - the period of its rotation around its axis coincides with the period of revolution around the Earth, therefore our satellite is always turned towards the Earth with one hemisphere. But we cannot say that we can see only half of the Moon’s surface - due to the unevenness of the Moon’s orbital motion and the inclination of its orbit to the Earth’s equator, relative to the Earth’s observer, the Moon rotates slightly in both latitude and longitude (this phenomenon is called libration) and we can see the edge zones of the disk - in total, about 60% of the lunar surface is accessible to observations.
Jean Effel, "Creation of the World"
-It's not easy to start a universe!
(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 allowance
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 companies send an employee on a business trip, they 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. Therefore, 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 place of permanent 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 check-in 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 around 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 (minus 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 falls ill 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. in a 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).
The polar star, located near the North Pole of the world, remains almost at the same height above the horizon at a given latitude during the daily rotation of the starry sky. When the observer moves from north to south, where the geographic latitude is lower, the North Star descends to the horizon, i.e., there is a relationship between the height of the celestial pole and the geographic latitude of the observation site.
If we imagine the globe and the celestial sphere in a section by the plane of the celestial meridian of the observation site, then from the point \(O\) the observer sees the celestial pole at an altitude \(∠PON = h_(p)\). The direction of the world axis \(OP\) is parallel to the earth's axis. The angle at the center of the Earth \(∠OO"q\) corresponds to the geographic latitude of the observation location \(φ\). Since the radius of the Earth at the observation point is perpendicular to the plane of the true horizon, and the world axis is perpendicular to the plane of the geographic equator, then \(∠PON\) and \(∠OO"q\) are equal to each other as angles with mutually perpendicular sides. Thus, the angular height of the celestial pole above the horizon is equal to the geographic latitude of the observation site: \
On the other hand, \(∠QOZ\) determines the value of the zenith declination \(δ_(z)\). Therefore, we can write that \[φ = δ_(z),\] or \[φ = h_(p) = δ_(z).\]
The equality \(φ = h_(p) = δ_(z)\) characterizes the relationship between the geographic latitude of the observation site and the corresponding horizontal and equatorial coordinates of the star.
As the observer moves towards the North Pole of the Earth, the North Celestial Pole rises above the horizon. At the Earth's pole, the celestial pole will be at the zenith. The stars here move in circles parallel to the horizon, which coincides with the celestial equator. The celestial meridian becomes uncertain, the points of north, south, east and west lose their meaning.
At mid-latitudes, the axis of the world and the celestial equator are inclined to the horizon, and the daily paths of the stars are also inclined to the horizon. Therefore, there are ascending And coming in stars.
Under sunrise refers to the phenomenon of a luminary crossing the eastern part of the horizon, and by approaching- western part of the horizon. In mid-latitudes, for example in the territory of the Republic of Belarus, stars of the northern circumpolar constellations are observed, which never fall below the horizon. They're called non-setting. Stars located near the South Pole of the world never rise in our country. They are called non-ascending.
At the Earth's equator, the celestial axis coincides with the noon line, and the celestial poles coincide with the points of north and south. The celestial equator passes through the points of east, west, zenith and nadir. The daily paths of all stars are perpendicular to the horizon, and each of them is above the horizon for half of the day.
