Publication date: 30.04.2024
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QUESTION
Will the cost of a ticket to the place of remote work reimbursed by the company be an additional benefit for an employee sent on a business trip? The enterprise is financed from the budget.
ANSWER
If, with the permission of the head of a legal entity that is fully or partially financed from budget funds, an employee is reimbursed expenses in the form of the cost of a ticket, in which the place of departure is the place of remote work of such an employee, which does not correspond to the place of his permanent work, then the amount of such expenses is included to the total monthly (annual) taxable income of such an employee as an additional benefit and subject to personal income tax on a general basis.
Earlier we wrote: About new requirements for confirmation of business trip expenses for civil servants and state employees
If, under the terms of the civil service contract, the civil servant performs work remotely (outside the premises of the state body), then the cost of the ticket reimbursed to the employee sent on a business trip, in which the place of departure is the place of his remote work, is not income in the form of an additional benefit of the taxpayer and is not subject to personal income tax, subject to compliance with the requirements established by clause 170.9 of Article 170 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine).Article 60-2 of the Labor Code of Ukraine defines remote work as a form of work organization in which work is performed by an employee outside the workplace or the employer's territory, in any place of the employee's choice and using information and communication technologies. The standard form of the remote work contract is approved by the central executive body, which ensures the formation of state policy in the field of labor relations.
During the threat of the spread of an epidemic, a pandemic, the need for self-isolation of an employee in cases established by law, and/or in the event of a threat of armed aggression, an emergency situation of a man-made, natural or other nature, remote work may be introduced by order (order) of the employer without necessarily concluding an employment contract contract on remote work in written form.
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According to Clause 6 of Article 31-1 of the Law of Ukraine dated December 10, 2015 No. 889-VIII "On Civil Service", the conditions of a civil service contract may provide for a civil servant to perform work remotely (off the premises of a state body), including with the possibility of remote access using information and communication technologies.
The main document that regulates the business trip of employees of state authorities, enterprises, institutions and organizations that are fully or partially financed from budget funds, there is an Instruction on business trips within Ukraine and abroad, approved by Order No. 59 of the Ministry of Finance of Ukraine dated March 13, 1998 (hereinafter, Instruction No. 59). At the same time, other enterprises and organizations can use the specified document as an auxiliary (reference).
Clause 1 of Chapter II "Procedure of business trips within Ukraine" and Clause 1 of Chapter III "Procedure of business trips abroad" of Instruction No. 59, in particular, specify that sending an employee of an enterprise on a business trip is carried out by the head of this enterprise (referring to a civil servant's business trip is carried out by the head of the civil service ) and issues an order (order), which specifies the purpose of departure, tasks (if necessary), destination (city or cities of destination, other settlements, name of the enterprise, institution or organization, state or states where the employee is posted), term ( the date of departure on a business trip and the date of arrival from a business trip), the source of financial support for travel expenses.Reimbursement of expenses
Travel expenses are reimbursed only in the presence of supporting documents in paper or electronic form certifying the value of these expenses, in particular, transport tickets or transport invoices (baggage receipts), including electronic tickets in the presence of a boarding pass, if its obligation is stipulated by the rules transportation on the appropriate mode of transport, and settlement documents on their purchase by all modes of transport, including charter flights (clause 12, chapter II and clause 7, chapter III of Instruction No. 59).
According to Clause 7 of Section I "General Provisions" of Instruction No. 59, the day of departure for a business trip is the day of departure of a train, plane, bus or other vehicle from the permanent place of work of the seconded employee, and the day of arrival from a business trip is the day of arrival of the vehicle at the place of permanent work seconded employee.
Date of departure on business trip and arrival
The date on the transport ticket (departure of the vehicle from the permanent place of work of the seconded employee) must coincide with the date of departure of the employee on a business trip in accordance with the business trip order.
The date on the transport ticket (arrival of the vehicle at the permanent place of work of the seconded employee) must coincide with the date of arrival of the employee from the secondment in accordance with the secondment order.
Read also: Dispatch of a remote worker: how to draw up and submit an advance report
About income taxation
Taxation of the income of individuals is regulated by Chapter IV of the Civil Code, in accordance with subsection 165.1.11, paragraph 165.1 of article 165, in which the total monthly (annual) taxable income of the taxpayer does not include, in particular, funds received by the taxpayer for a business trip or for a report and calculated in accordance with paragraph 170.9 of article 170 of the Code of Civil Procedure.
Subpoint "a" of Subpoint 170.9.1 of Clause 170.9 of Article 170 of the Code of Civil Procedure stipulates that the amount reimbursed to him in accordance with the established legislation is not the income of a taxpayer - an individual who is in labor relations with his employer or is a member of the management bodies of enterprises, institutions, organizations order of business trip expenses within the limits of actual expenses, in particular, for travel (including luggage transportation, booking transport tickets) both to the place of business trip and back, as well as outside the place of business trip (including on rented transport). The specified expenses are not subject to personal income tax and military levy only if there are supporting documents certifying the cost of these expenses.
At the same time, any business trip expenses are not included in the taxpayer's taxable income if there are documents confirming the connection of such a business trip with the economic activity of the employer/party making the business trip.
According to subparagraph "d" of subparagraph 164.2.17 of clause 164.2 of article 164 of the Code of Civil Procedure, the income received by the taxpayer as an additional benefit is included in the total monthly (annual) taxable income of the taxpayer (except for the cases provided for in Article165 of the Code of Civil Procedure) in the form of the amount of monetary or property compensation for any costs or losses of the taxpayer, except for those that are necessarily reimbursed according to the law at the expense of the budget or are exempt from taxation in accordance with Chapter IV of the Code of Criminal Procedure.
