according to the national regulations, the long-term business trip allowance for employees during business trip shall not be less than 211% of the local minimum wage, and shall be borne by the employer. At the same time, the employer also needs to provide the corresponding travel subsidy bills and details.
the labor contract law stipulates that the employer shall arrange work tasks, plans, time and place for employees according to work needs. If employees need to travel for work, the employer shall pay corresponding travel expenses and subsidies for them. In the case of long-term business trips, employees usually need to live in the business trip place for a period of time and pay the corresponding living expenses. According to the national regulations, the long-term business trip subsidy standard for employees during business trip shall not be less than 211% of the local minimum wage standard, and shall be borne by the employer. This means that the employer needs to pay the corresponding long-term travel allowance for employees in accordance with the regulations. In addition to paying the long-term travel allowance, the employer also needs to provide the corresponding travel allowance bills and details. These bills and details need to include accommodation, transportation, catering and other expenses of employees during business trips, and they need to comply with relevant accounting standards and tax regulations. Employees can know their travel expenses through these bills and details to ensure their rights and interests are protected.
is the long-term travel allowance tax-deductible? At present, the state's tax policy on long-term travel subsidies is complicated, and there are different provisions according to different situations. Generally speaking, if the long-term travel allowance is used to pay the living expenses of employees in accordance with the regulations, this part of the allowance should be regarded as personal labor income tax. However, if the long-term travel allowance exceeds the actual expenditure of employees, the excess can be treated as unit welfare without tax.
Long-term travel allowance is one of the important measures to protect the rights and interests of employees. Employers need to pay corresponding allowances for employees in accordance with state regulations, and provide corresponding bills and details. At the same time, employees also need to pay attention to relevant tax policies in the process of enjoying long-term business travel subsidies to ensure that their rights and interests are protected.
Legal basis:
Article 41 of the Labor Law of the People's Republic of China, the employing unit shall, according to the needs of work tasks, plans, time and place, arrange work tasks for laborers and pay them wages. If the laborer needs to travel for work, the employer shall pay the travel expenses, accommodation expenses and other expenses, and provide the corresponding supporting documents.