You can free from insurance premiums any daily allowance of traveling employees

The subsistence allowance was released from contributions in the same amount as from personal income tax. That is 700 rubles for trips around Russia and 2500 rubles for abroad. On the per diem, which the company pays employees with traveling nature of work, this restriction does not apply (letter of the Ministry of Finance of Russia from 14.04.17 No. 03-04-06 / 22286). Therefore, the company has the right to establish in the local act any daily allowances and do not pay contributions.