Is a working day counted during a business trip? How to pay for a business trip if the business traveler has a special work schedule
When sending an employee on a business trip, the accounting department of an enterprise has a question: how to correctly mark in the time sheet the days that the employee spent on a business trip?
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There are several circumstances in which the markings on a document will differ. Let's consider all the questions and nuances that arise in more detail.
Word of the law
A time sheet is a necessary document that should be in any organization.
It is necessary to document the days on which the employee carried out work in one way or another. In case of disputes, this document is regarded as evidence of the employee’s presence or absence at the workplace.
The report card can be used to control inspection bodies over the work performed at the enterprise.
For the absence of a document, the employer may be held liable.
Normative base
The employer is entrusted with the obligation to keep records of the time worked by employees, enshrined in Part 4 of Article 91 of the Labor Code of the Russian Federation.
The report card must be filled out according to forms No. T-12 and T-13.
Since the timesheet is a primary accounting document, it must contain the information provided for in paragraph 2 of Article 9 of Federal Law No. 402 “On Accounting”.
General rules for filling out the document
There are basic rules by which the timesheet should be filled out.
Let's look at them in more detail:
- Required to be completed within the billing period.
- At the end of the period, you need to indicate the hours the employee worked and the results for the first and second half of the month.
- Attendances and non-appearances must be recorded using the continuous recording method or using the deviation recording method.
- The top line must include a designation (for example, reporting to work, day off, etc.).
- The number of hours is indicated on the bottom line.
There are certain rules by which the days spent by an employee on a business trip are entered on the time sheet.
Let's consider all the questions and nuances that arise in more detail.
Designation
So, how to mark a business trip on a timesheet and what designation can be used for this?
When entering travel days on the timesheet, do not enter the clock.
According to Article 167 of the Labor Code of the Russian Federation, the employee is retained for the entire duration of the trip. Thus, there is no need to take into account the hours during which the employee works on a business trip.
The generally accepted designation for the days that an employee spends on a business trip is “K”.
How is it considered - a working day or a no-show?
A business trip is a trip by an employee to fulfill an official assignment away from his place of permanent work.
Thus, during the trip, the employee performs a separate function, and not a labor function, which is enshrined in the contract. Time spent on a business trip is not working time within the meaning of Article 91 of the Labor Code of the Russian Federation.
Accordingly, a business trip must be allocated to a separate category of days with appropriate reflection in the primary documentation - the time sheet.
How to display correctly?
There are several circumstances in which the marks on the travel report card will differ.
Let's consider the main situations that employees of an enterprise's accounting department may encounter when entering alphabetic or numerical values in a time sheet.
If the trip falls on a weekend
Quite often there are situations when a business trip falls on a weekend.
A reasonable question arises - how to mark such business trips on the timesheet - as regular days off or as days spent on a business trip?
Let's consider several situations that may arise:
- The employee was on a business trip on his day off, but did not carry out work activities. In this case, you must enter code “B”.
- The employee worked on a day off while on a business trip. This aspect must be reflected in the report card with the letter code “РВ”.
If the employee goes to work on the last day of the business trip
The last day of a business trip is the date of arrival of the vehicle at the place of permanent work.
Let's consider the options that could be:
- If transport arrives at the place of work before 24 hours of the current day, the same day will be considered the day of arrival. The next day will be a regular weekend or workday depending on the employee's schedule. Example: an employee was delivered at 21:25 on May 18, 2019. Thus, May 18 will be the last business trip day.
- If the vehicle arrives after 24 hours, the next day will be considered the day of arrival. Example: an employee was brought in at 6:50 on May 20, 2019. May 20 will be the last business trip day.
It is impossible to oblige an employee to go to work on the last day of a business trip. He can do this only of his own free will.
Let's consider the situations:
- The employee does not go to work on the last day of the business trip. In this case, code “K” is entered in the report card for that day.
- An employee goes to work on such a day. Current regulations do not regulate what values to put on the timesheet and how to pay the employee for such a day. Double payment is not allowed. Consequently, the managers of the organization need to establish in local acts the opportunity to pay the employee both the average earnings and wages for the time worked in these conditions. Otherwise, the employee can only claim to maintain the average salary or only to receive payment for hours worked on the last day of the business trip.
If an employee goes on a trip while on sick leave
Current legislation does not allow for the possibility of simultaneous payment of both wages and state disability benefits.
In this situation, an employee can only be allowed to go on a business trip with his written consent.
Thus:
- an employee cannot go on a business trip while on sick leave at the initiative of the employer;
- on personal initiative, the employee loses the compensation payment due to him due to disability, and code “K” is entered on the report card (as for a regular day on a business trip).
If the employee takes sick leave while performing a task
Periods of temporary disability that occur during a business trip are marked with two codes separated by a fraction - “K/B”.
If there was overtime work during her period
If an employee worked overtime, the timesheet during a business trip is marked with the code “K/S” indicating the number of overtime hours.
Sample filling (example)
Let's look at an example of how to fill out a timesheet while working overtime on a business trip:
As can be seen from the example, on the 4th and 5th of the month Aliyeva S.G. I was on a business trip and overworked for a total of 4 hours.
How to close a document?
The timesheet should be closed after the end of the billing period with the employees of the enterprise. In most organizations, this is considered the last day of the month.
According to the general rules, you can close the timesheet on the last day of the billing period.
If you close earlier and mark the timesheet in accordance with the production calendar, it may turn out that some employee gets sick or takes sickness.
In such a situation, overpaid wages will have to be withheld from the accruals of the next billing period (in accordance with Part 2 of Article 137 of the Labor Code of the Russian Federation).
Employees of the company's accounting department must correctly fill out time sheets for employees on a business trip. This will allow you to make correct accruals, as well as avoid possible problems from regulatory authorities.
On those days when an employee on a business trip performed job duties, but was not supposed to work according to the shift schedule, he is paid in accordance with Art. 153 Labor Code of the Russian Federation. There are two points of view on how it should be calculated. According to the first, Wednesday and Thursday on which the employee worked on a business trip can be paid at least double the amount based on his salary (tariff rate). According to the second, for these days he can be paid an average salary of at least double the amount. However, we recommend sticking to the first point of view, since the legislation does not contain any instructions on the procedure for paying double average earnings.
How is the work schedule determined on a business trip?
Attention
Specific amounts of payment for work on a weekend or non-working holiday are established in a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of workers, an employment contract (Part 2 of Article 153 of the Labor Code of the Russian Federation). It is also important to take into account that if the employee wants to be provided with two other days of rest in exchange for these days in the manner provided for in Part 3 of Art. 153 of the Labor Code of the Russian Federation, then Wednesday and Thursday are paid in a single amount, and no payment is made for subsequently provided rest days. 3. For a Saturday on which the employee was scheduled to work, but was not involved in work on a business trip, it is necessary to pay the average salary in a single amount (clause
9 Regulations on business trips). 4.
Online library
Solution Since the employee, when sent on a business trip, did not receive instructions to work on days off for him, he only needs to pay in the amount of average earnings for 3 working days according to the schedule of his main place of work - April 11, 13 and 15, 2011. Situation 2. The employee was given special instructions about the work schedule on a business trip If the work schedule on a business trip differs from the work schedule at the main place of work and the employee agreed to work on days off for him, then the days worked on a business trip must be paid as follows: - in the amount of average earnings, if the working day is on a business trip coincides with a working day at the main place of work (Article 168 of the Labor Code of the Russian Federation); - as work on a day off, that is, at least double the amount (Article 153 of the Labor Code of the Russian Federation), if a working day on a business trip coincides with a day off for such an employee according to the schedule main place of work. Example.
Recording working hours on a business trip
In this case, he can involve the employee, with his consent, in working on a day off according to the schedule of the main place of work (Article 113 of the Labor Code of the Russian Federation), and also set the hours during which he must perform an official task. Such an order of the employer must be reflected in the order for sending on a business trip (unified form N T-9); (or) not make any special instructions on the work schedule on a business trip, and then the posted employee will independently determine the work schedule in order to fulfill his official duties. task. It is impossible to keep accurate records of the time worked by an employee on a business trip at the main place of work. But the receiving party cannot do this, since it is not an employer.
Business trips – we sort out ambiguous situations
The occurrence of additional obligations for the employer in such a situation is not stated either in the Instructions or in the Labor Code. If an employee gets sick on a business trip, is he paid per diem? In this situation, the employer is obliged to pay per diem, as well as the employee’s accommodation. According to paragraph 25 of the Regulations, if an employee falls ill while on a business trip, the employer is obliged to reimburse living expenses, as well as pay daily allowances for the entire period of illness. Paragraph 16 of the same document contains instructions according to which days of illness are excluded from the period specified in the travel certificate.
In other words, the business trip is extended for the duration of the employee’s illness. If an employee gets to his business trip in his own car, is the employer obliged to reimburse the cost of gasoline? This issue was previously considered by us.
Schedule
Info
Answer: How to pay an employee for work during a business trip? Nina Kovyazina, Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare, Ministry of Health of the Russian Federation In addition to reimbursement of travel expenses, the employee’s average earnings are retained during the trip (Article 167 of the Labor Code of the Russian Federation). The average earnings for the time an employee is on a business trip (as well as for days on the road, including during forced delays) must be maintained for all days of work according to the schedule established by the sending organization (clause 9 of the Regulations approved by the Decree of the Government of the Russian Federation dated October 13, 2008 No. 749). The average earnings must be paid along with the monthly salary (para.
4 clause 9 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).
- How to register and take into account “business and vacation” travel, No. 16
- An employee went on a business trip “in comfort”: what about taxes, No. 14
- “Business trip” answers, No. 9 2016
- Unplanned changes during a business trip, No. 18
- Non-standard travel situations, No. 17
- Traveling work or business trip? Find the Differences, No. 16
- Sending an employee abroad: how to take into account expenses, No. 14
- Answers to questions: confirmation of travel expenses, No. 13
- Results of the Internet conference: travel expenses. Part 1, No. 12
- Foreign exchange expenses on foreign business trips, No. 8
2015
The legality of this approach follows from the explanations of the Ministry of Finance of Russia in letter dated May 23, 2013 No. 03-03-06/1/18410. On the other hand, work under conditions deviating from normal conditions, including overtime work, must be paid at an increased rate (Articles 149, 152–154 of the Labor Code of the Russian Federation). The legislation does not provide for exceptions to this rule.
Therefore, if an employer sends an employee on a business trip and it is known in advance that he will work there beyond the hours according to his schedule, then even before the business trip it is necessary to draw up the appropriate documents on involving the employee in overtime work, and after the end of the trip, pay for such work in the general manner at an increased rate . The validity of this approach is confirmed by the Ministry of Labor of Russia in letter dated November 14, 2013 No. 14-2-195 and Rostrud in letter dated November 14, 2013 No. 1025-6-3.
The employee works on business trips according to the schedule of the sending organization
Important
It must be determined by the employee independently, based on the complexity and nature of the official assignment. When determining the length of the working day, the employee must be guided by the goal of completing the assigned task during the business trip. However, if an employee fails to complete a work assignment during a business trip, the employer may increase the duration of the trip or require overtime work.
Overtime work Overtime work during a business trip is the excess of the daily duration of work over the number of working hours established at the employee’s workplace. Overtime work during business travel is not subject to the labor law provisions that apply to normal overtime work.
From the answer “How to pay for an employee’s stay on a business trip” 4. Answer: How to pay for overtime work during a business trip? Nina Kovyazina, Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare, Ministry of Health of Russia The legislation does not contain a clear answer to this question. On the one hand, according to the general rule, during a business trip, an employee retains the average earnings for all days of work according to the schedule established by the sending organization (Art.
167 Labor Code of the Russian Federation). No other payments or additional payments, with the exception of reimbursement of expenses related to business trips, are provided for by labor legislation.
Business trip is business trip undertaken by the employee in the interests of the employer. A certain period of time is allocated for its implementation, the goal is the execution of a separate task.
If the work involves constant travel or a traveling nature, then such trips are not considered business trips according to Article 166 of the Labor Code of the Russian Federation.
To send an employee on a business trip, the manager issues order, which is prepared by the HR department. Before sending an employee on a trip, you need to make sure that this is possible:
- An employee cannot be required to perform work that is not included in the employment contract.
- It is prohibited to send pregnant women on business trips.
- You cannot send single parents with children under 5 years of age, mothers with children under 3 years of age, or employees with disabled children without written consent.
- It is prohibited to send an employee if he cannot travel for health reasons.
If the HR department needs to obtain a person’s consent to a business trip, it is necessary to draw up notification, in which the employee can express his consent. The notice must be recorded in the Notice and Proposal Log.
Until 2015, the human resources department filled out a travel certificate with a job assignment attached according to the established forms T-10 and T-10a. Since 2015, the use of travel certificates is not mandatory, and the accounting department has no right to require its availability.
An organization can continue to use unified forms by enshrining this right in local regulations.
If the employer refuses to use unified documents, it is necessary to specify in the order of referral purpose of arrival. The order must be recorded in the personnel order log.
Legislative changes in 2018
Changes in legislation consolidate simplification of document flow, adopted since 2015. Seconded under new rules may not report in writing on your trip.
According to the law, trips to a separate unit located in another administrative district are equivalent to business trips.
The most significant changes affected the amount of insurance premiums calculated on daily allowances. Previously, according to Law No. 212-FZ, daily expenses were not subject to insurance contributions to extra-budgetary funds and contributions for injuries.
Recorded for 2018 a certain amount, which is not subject to taxation:
- 700 rubles daily allowances when traveling around Russia;
- 2500 rubles outside of Russia.
Since an organization can set any amount of daily allowance by internal regulations, all amounts exceeding the limit are subject to taxation with insurance fees, except for injuries.
After the order is issued, the posted employee is given cash advance for necessary expenses. Paid business expenses include:
- travel payment;
- rental of residential premises;
- daily allowance;
- expenses for official purposes on behalf of management;
- other associated costs.
Payment of travel costs to the place of business trip and back includes the cost of public transport to the station, airport, movement within the destination from the hotel to the place of work, provided that the employee provides route receipts and tickets.
When traveling by air, the employee brings a printout of the electronic ticket and boarding pass. When using railway transport, the list of required documents includes tickets, control coupons, insurance fees and linen are also paid.
If an employee is leaving for a business trip by personal transport, then he must write a memo, attach a waybill and receipts from gas stations.
Travel expenses are paid in full size according to the documents, but the organization can consolidate the restrictions with a local act, for example, establish payment for air travel only in economy class. If an employee, contrary to the regulations, buys a business class ticket, the employer has the right to refuse to compensate for the difference in the cost of tickets in the absence of objective reasons.
For confirmation of costs for renting residential premises the employee keeps the receipt, check or invoice received at the hotel. The price includes accommodation and additional services provided at the hotel.
If an employee rents an apartment, he enters into an agreement that will serve as proof of the costs incurred. If he does not submit documents, then the employer is allowed to determine the amount of compensation at his own discretion.
Per diem is employee expenses other than travel and accommodation. They often serve to offset food costs. Using internal regulations, the employer can independently regulate the amount of daily allowance depending on the position held and the region, but not less than the legislative level. If the trip takes place within one day, then the daily allowance may not be paid.
Business expenses may be any. The types of such costs are not regulated by law and are discussed within the organization. In any case, a person is required to submit a complete package of documents.
IN other related expenses may include:
- service or commission fee;
- insurance fee;
- for obtaining a visa, passport;
- for the return or exchange of tickets;
- mobile connection.
Calculations of earnings for travel days
The period of time spent by an employee on a business trip is considered workers, therefore, in addition to compensation of costs, a person needs to pay a salary. In the work time sheet, days of business travel are marked with the letter "TO".
By average earnings
Calculation can be made by average earnings. To calculate average earnings, you need to take into account all types of payments pre-established by the remuneration system for the previous 12 months of business travel.
That is, it will be actual accrued earnings with all bonuses. The amount of wages accrued for 12 months is divided by the number of working days in the billing period and multiplied by the number of working days of the trip.
Example: business trip lasts from October 1 to October 7, 2017, working days - 5. To calculate, you need to take the amount of payments from October 1, 2016 to September 30, 2017. Monthly salary is 11,500 rubles:
- for the period from October 1, 2016 to June 30, 2017, the employee was accrued 103,500 rubles;
- from July 1 to July 31, the employee was on vacation, vacation pay amounted to 11,607 rubles;
- from August 1 to September 30 he received 23,000 rubles;
- the total amount of payments for 12 months will be 138,107 rubles.
Actual salary received:
138,107 – 11,607 = 126,500 rubles.
Since vacation time is not included in the calculation, the average earnings will be calculated in the following way:
126,500 rubles / 225 working days = 562.22
562.22 * 5 working days of a business trip = 2811.11 rubles.
In this example, we consider the calculation of business trips with excluded days, which were the days of regular annual leave.
By salary
If the organization uses summarized working time recording, then the calculation of average earnings should be done not by days, but by hours.
Example: The organization has adopted a 40-hour work week. The employee was on a business trip for 3 working days in October 2017, that is, 24 hours. The billing period from October 1, 2016 to September 30, 2017 is 247 in working days, and 1973 in hours. During this time, the employee was accrued 138,000 rubles.
138,000 rubles / 1973 hours = 69.94 per hour
69.94 * 24 hours = 1678.66 rubles.
It happens that remuneration for the period of a business trip based on average earnings is lower than if the calculation was made based on salary. Previously, management could choose the calculation method and lean in favor of salary calculation.
However, according to Article 139 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation No. 922, the legislator strictly states that it is necessary to calculate travel allowances based on average earnings. For the calculation of the salary, the employer will be attracted to administrative responsibility.
It is also allowed in the local regulatory documents of the organization to establish payment of the difference before the salary, but it will be formalized as the difference between the accrued average earnings and salary.
In case of incomplete year
If the person did not work for the organization for a full 12 months before the start of the business trip, then the calculation of average earnings is made for the actual working hours. If we return to the previous example, we get following:
- The employee started working on May 1, 2017.
- The number of working days from May 1, 2017 to September 30, 2017 is 106.
Paid for the period:
11,500 rubles * 5 months = 57,500 rubles.
Average earnings:
57,500 rubles / 106 working days = 542.45
Remuneration for the period of business trip:
542.45 * 5 days = 2712.26 rubles.
Excluded days
During the period of calculating working days to determine average earnings not included:
- vacation days;
- days of sick leave;
- weekends and holidays;
- time of maternity leave;
- downtime due to the fault of the employer;
- leave without pay;
- time of previous business trips;
- additional paid days for caring for disabled children.
Accordingly, payments for these periods are not included in the calculation of average earnings. Calculation of average earnings without taking into account the above periods is called with excluded days.
Specific refund conditions
The travel time for the purpose of payment of daily allowance is considered by calendar days. The days of departure and arrival constitute the calculation period.
The time spent on the road to the airport or train station is added up to the period of the business trip. A person may not go to his permanent place of work on the day of departure or arrival by agreement with the manager.
If departure or arrival falls on a day off, then for a person he is considered a worker if this did not happen on his initiative.
Daily allowance for these days are paid. As for the average daily earnings, by agreement with the employer the person receives an additional paid day off or double the average daily earnings.
Example: The employee left home on October 7, 2017 (Saturday) to begin the assignment early on Monday morning. On October 8, he arrived at the hotel, which means he spent two days off on the road.
The business trip will last until October 12. The organization must pay the average salary for 4 working days and double the amount for 2 days off. The average daily income is 562.22 rubles.
562.22 rubles * 4 workers. days = 2248.88 rub.
562.22 rubles * 2 workers. days = 1124.44 rub.
1124.44 rubles * 2 = 2248.88 rubles.
2248.88 + 2248.88 = 4497.76 rubles of total income
Payment for meals to a posted employee is not provided for by the Business Travel Regulations, but the employer is not prohibited from separately compensating for meals if reimbursement is provided for in a collective agreement or internal regulations on business trips. But unlike travel, accommodation, food costs will be subject to personal income tax.
How is a working day paid on a business trip? The answer to the question is in the video.
Personal income tax will also be levied on daily allowances over 700 rubles in Russia and 2,500 thousand abroad. In addition to personal income tax and insurance premiums, tax accounting all travel expenses are included in indirect income tax expenses.
If an employee cannot document expenses, but the employer compensated them, then it is worth considering whether to include them in the calculation of income tax. In most cases, the tax office does not take into account questionable expenses, although there is judicial practice when a decision was made in favor of the employer.
When calculating the simplified tax system, the principle is the same. Travel expenses are included in the list of expenses for tax purposes if they are documented and economically feasible.
A separate nuance concerns individual entrepreneurs who do not have employees. He cannot be compensated for the costs of his own trips, since he himself is the employer.
In accounting, travel expenses are recorded advance report, since the employee acts as an accountable person who has received funds.
In the advance report, based on the documents provided, the accountant is obliged to calculate the cost of travel, accommodation, daily allowance and other expenses. The employee must hand over all documents and write memos.
The accountant additionally attaches to the advance report a copy of the business trip order, travel certificate and job assignment, if available. All costs are charged to the appropriate accounts depending on the company's accounting policies.
Accounting takes into account all expenses that the employer has agreed to compensate, even without supporting documents. Subsequently, documented costs are included in Form No. 2 of the Financial Results Report in the line “Administrative expenses”, not confirmed - in the line “Other expenses”.
Daily allowance in Russia and abroad
Legislation defines minimum daily allowance: in Russia - 700 rubles, abroad - 2500 rubles.
Accordingly, the employer can regulate the amount of daily allowance only in the direction of their increase. The amount of daily allowance must be fixed in local regulations.
The difference in exchange rate, which may have changed by the day of arrival, must be compensated if the employee had to incur additional expenses while abroad. While the employee is traveling through the territory of Russia, daily allowances are calculated according to the norms of stay in our country; when crossing the border, accruals occur according to foreign limits.
Features of remuneration for a working day on a business trip are presented below.
Posted on 11/12/2017
There are situations when employees are forced to go on a business trip straight from work, and on the day they return they have to go to work. We'll tell you how to arrange and pay for such days.
According to clause 4 of the Regulations on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749 (hereinafter referred to as the Regulations), the issue of an employee’s attendance at work on the day of departure on a business trip is decided by agreement with the employer. The question of what date travel documents should be issued and what code to put on the work time sheet is not regulated by law.
Day of departure, day of arrival
Departure day. The day of departure on a business trip is the date of departure of a train, plane or other vehicle from the place of permanent work of the business traveler, and the day of arrival from a business trip is the date of arrival of the specified vehicle at the place of permanent work (clause 4 of the Regulations).
Arrival day. When a vehicle departs (arrives) before 24 o'clock inclusive, the day of departure (return) for a business trip is considered the current day, and from 00 o'clock onwards - the next day.
If a station, marina or airport is located outside a populated area, you need to take into account the time required to travel to the point of departure (clause 4 of the Regulations). In such cases, the day of departure (arrival) may not coincide with the date indicated on the travel ticket.
Nuances of documentation
If an employee leaves on a business trip in the evening of a working day (up to 24 hours), order to go on a business trip(Form N T-9) it is logical to indicate the fully worked day as its start date. The same date should appear in travel certificate(Form N T-10) and official assignment(Form N T-10a).
To avoid discrepancies, in time sheet(forms N N T-12 and T-13) it is also recommended to mark this day as the day you are on a business trip (code K or 06).
How to pay for departure day
Let's see how to pay for this day so that the employer does not have further disputes with the labor inspectorate about incomplete payment of labor or tax authorities about the legality of accounting for payments in expenses.
What an employee is entitled to
Travel expenses. According to Part 1 of Art. 168 of the Labor Code of the Russian Federation, when sending an employee on a business trip, the employer is obliged to compensate him for:
- travel expenses;
- expenses for renting residential premises;
- additional expenses associated with living outside the place of permanent residence (per diem);
- other expenses incurred by the employee with the permission of the employer.
As we see, daily allowance The employee must be paid for a fully worked day of departure on a business trip.
Moreover, labor legislation does not contain a condition according to which daily allowances are not paid for the day that the employee worked fully or partially at his place of permanent work.
The employee's daily allowance must be paid in the amount established by the collective agreement or local regulations of the organization. This procedure applies to both domestic and foreign business trips.
Salary. And if in the primary documents we reflected such a day as the day of being on a business trip, then salary it needs to be calculated based on from average earnings(Article 167 of the Labor Code of the Russian Federation). Average earnings in this case are determined in accordance with clause 9 of the Regulations on the specifics of the procedure for calculating the average salary, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922.
How to take into account average earnings
Accounting. The accrual of wages in the amount of average earnings for the worked day of departure on a business trip is reflected by the posting: Debit 20 (26, 25, 44...) Credit 70. And the amount of earnings and insurance premiums accrued on it are recognized as expenses for ordinary activities (clause 5 of PBU 10/ 99).
Tax accounting. The average salary maintained during a business trip is a guarantee established by law. Such payments are recognized as labor costs on the basis of clause 6 of Art. 255 Tax Code of the Russian Federation.
Personal income tax and insurance premiums. Amounts of average earnings are subject to personal income tax (clause 3 of article 217 of the Tax Code of the Russian Federation), insurance contributions (part 1 of article 7 of the Federal Law of July 24, 2009 N 212-FZ) and contributions in case of injury (clause 1 of article 20.1 of the Federal Law dated July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”).
The amounts of insurance premiums are recognized as other expenses associated with production and sales (clauses 1 and 45, clause 1, article 264 of the Tax Code of the Russian Federation).
Additional payment up to actual earnings for business trip days
In some cases, the average earnings during a business trip turn out to be lower than the salary. Therefore, it would be fair to pay for a fully worked day not according to the average earnings, but in the amount of the salary established for the employee, that is, to make an additional payment before the actual earnings. By doing this, we compensate for the difference between the employee’s salary for the time actually worked and the average earnings saved for the duration of the business trip.
How to make an additional payment
In a local regulatory act, for example, in the regulation on business trips, it is necessary to provide that while the employee is on a business trip, an additional payment of average earnings is made to the level of the actual salary, and if the average earnings are higher than the salary, payment is made from the average earnings.
Additional payment for certain days
Conditions for assigning additional payment. You can provide an additional payment up to actual earnings both for all days of a business trip and for specific days, for example, days of departure and return from a business trip that the employee worked in whole or in part.
This condition should be specified in local regulations.
Additional line in the report card... If the organization provides additional payment for partially worked days of departure, you can enter additional details into the time sheet that would confirm the employee’s presence at work on the day of departure (arrival).
For example, an additional line in which the symbols (codes) of working time (code I or 01) will be entered in the top cell, and the number of hours (minutes) worked by the employee on the day of departure in the bottom cell. Resolution of the State Statistics Committee of Russia dated March 24, 1999 N 20 allows you to enter additional details into the document.
Changes made to the report card form should be formalized by order of the manager, drawn up in any form.
...or special instructions in the business trip order. It is easier to provide for going to work on the day of departure or return in the employee’s business trip order.
Accounting and tax accounting of travel allowance
Accounting. The difference between the average earnings saved for the day of departure on a business trip and the actual earnings for this period is reflected in accounting in the same manner as the average earnings accrued for the day worked of departure on a business trip.
When an additional payment reduces income tax. An additional payment can be included in labor costs that reduce the taxable base for income tax only if it is provided for in an employment or collective agreement (clause
Working hours on a business trip
25 Art. 255 of the Tax Code of the Russian Federation). This point of view is shared by both financiers and tax specialists (Letters of the Ministry of Finance of Russia dated December 3, 2010 N 03-03-06/1/756 and the Federal Tax Service of Russia for Moscow dated January 15, 2009 N 19-12/001854.1).
When the surcharge will not be recognized as an expense. If the additional payment is assigned only by order of the manager (without amending the collective or employment agreement), it will not be possible to reduce the tax base by the amount of the additional payment.
Personal income tax and insurance contributions from the amount of the travel supplement
In general, travel allowance amounts are subject to:
- Personal income tax (clause 1 of article 210 of the Tax Code of the Russian Federation);
- contributions for compulsory social insurance (Part 1, Article 7 of the Federal Law of July 24, 2009 N 212-FZ);
- contributions in case of injury (clause 1, article 20.1 of the Federal Law of July 24, 1998 N 125-FZ).
Taking into account additional payments when calculating average earnings
Additional payment amount before actual earnings:
- is not taken into account when calculating average earnings for vacation pay (clause “a”, clause 5 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922);
- is taken into account when calculating average earnings for paying social benefits (clause 2 of the Regulations approved by Decree of the Government of the Russian Federation of June 15, 2007 N 375).
I.V.Bulatova
Consultant
First House of Consulting
"What to do Consult"
Are working hours on business trips regulated by any regulations?
Business trips of heads of healthcare institutions
The article discusses the approximate procedure for sending heads of budgetary medical organizations and other healthcare institutions on business trips both on the territory of the Russian Federation and on the territory of foreign states. The procedure in question does not apply to business trips paid for at the expense of the receiving party or at the expense of the traveler.
A business trip for the head of an institution is a trip on behalf of the employer or an official authorized by the employer (hereinafter referred to as the employer) for a certain period of time to carry out an official assignment outside the place of permanent work.
The basis for sending on a business trip should be considered:
- annual travel plan - for planned business trips;
- motivated written decision (resolution, instruction) of the employer - for unscheduled business trips.
An order for the secondment of the head of a medical institution is drawn up by a specialist in the personnel department of the health care management body and signed by the head of this body. The order must indicate the surname and initials of the posted worker, his position, the institution where he works, the purpose, time and place of the business trip, as well as the source of payment for travel expenses.
Based on the order to send on a business trip, a specialist from the human resources department of the healthcare management body issues a travel certificate, which determines the length of stay on the business trip, as well as establishing the date of arrival at the destination point(s) and the date of departure from it (from them).
The travel certificate is issued in accordance with the unified form N T-10, approved by Resolution of the State Statistics Committee of the Russian Federation dated 01/05/2004 N 1 “On approval of unified forms of primary accounting documentation for the accounting of labor and its payment” in one copy and signed by the head of the healthcare management body or another person authorized by him .
Information about the business trip of the head of the institution is entered by a specialist from the human resources department into the register of employees leaving on a business trip.
Duration of the trip
The duration of the business trip is determined by the head of the structural unit of the healthcare management body to which the institution is assigned, taking into account the volume, complexity and other features of the official assignment.
The actual length of stay at the place of business trip is determined by the marks in the travel certificate on the date of arrival at the place of business trip and the date of departure from the place of business trip. If the head of an institution is seconded to organizations located in different localities, notes on the travel certificate about the date of arrival and date of departure are made in each of the organizations to which he is seconded.
The day of departure on a business trip is the date of departure of a train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival is the date of arrival of the vehicle at the place of permanent work.
When a vehicle is sent before 24 o'clock inclusive, the day of departure for a business trip is considered the current day, and from 00 o'clock onwards - the next day. If a station, pier or airport is located outside a populated area, the time required to travel to the station, pier or airport is taken into account. The day of arrival of the head of the institution at his place of permanent work is determined similarly.
If the head of an institution goes on a business trip on a non-working day (weekend, holiday), then the day of departure is considered the first day of the business trip, payment for which is provided in accordance with Article 153 of the Labor Code of the Russian Federation. The issue is resolved in a similar way if an employee arrives from a business trip on a non-working day (weekend, holiday).
Working hours of the seconded head of the institution
Heads of institutions on business trips are subject to the working hours of those government bodies (organizations) to which they are sent. If the head of an institution is specially sent to work on weekends or holidays, compensation for work on these days is made in accordance with federal law.
If, by order of the head of the healthcare management body or a person authorized by him, the head of the institution goes on a business trip on a day off, then upon returning from the business trip he is given another day of rest in the prescribed manner.
Travel expenses
When the head of an institution is sent on a business trip, he is guaranteed to retain his position and salary.
The salary for the period when the head of the institution is on a business trip is retained for all working days according to the schedule established in the institution.
In the event of temporary incapacity for work of the seconded head of an institution, certified in the prescribed manner, he is reimbursed for the costs of renting living quarters (except for cases when the seconded head is undergoing inpatient treatment) and is paid daily allowances for the entire period of time until he is unable to start work due to health reasons. to carry out the official task assigned to him or return to his permanent place of residence.
During the period of temporary incapacity for work, the seconded head of the institution is paid temporary disability benefits in accordance with federal legislation.
When sending the head of an institution on a business trip, he is reimbursed for:
a) travel expenses to the place of business trip and back;
b) travel expenses from one locality to another, if the manager is sent to several government bodies (organizations) located in different localities;
c) expenses for renting residential premises;
d) additional expenses associated with living outside the permanent place of residence (daily allowance);
e) other expenses associated with a business trip (provided that they were made with the permission of the head of the Health Management Authority or a person authorized by him).
Transfer of travel expenses is carried out in cash or non-cash (in accordance with the requirements of the accounting policy of the institution).
Expenses for travel of heads of institutions to the place of business trip and back to their permanent place of work (including insurance premium for compulsory personal insurance of passengers in transport, payment for services for issuing travel documents, providing bedding on trains), as well as for travel from one locality to another, if the head of the institution is sent to several government bodies (organizations) located in different localities, by air, rail, water and road transport, are reimbursed based on actual costs, confirmed by travel documents, according to the following standards:
- by air - at an economy class fare;
- by sea and river transport - at tariffs set by the carrier, but not higher than the cost of travel in a four-berth cabin with comprehensive passenger services;
- by rail - in a luxury carriage classified as an economy class carriage, with four-seater compartments of category "K" or in a category "C" carriage with seats.
The seconded head of the institution is paid travel expenses to the station, pier, airport if there are documents (tickets) confirming these expenses.
If there are no travel documents, payment will not be made.
Additional expenses associated with living outside a permanent place of residence (per diem) are paid to the head of the institution for each day of a business trip, including weekends and holidays, as well as days en route, including during a forced stopover, in the amount established by the Government of the Russian Federation.
If the head of an institution is sent on a business trip to an area from where, due to the conditions of transport communication and the nature of the job assignment, he has the opportunity to return to his permanent place of residence every day, daily allowances are not paid.
The costs of booking and renting accommodation are reimbursed to the seconded heads of institutions (except for those cases when they are provided with free accommodation) based on actual costs, confirmed by relevant documents indicating the comfort of the accommodation, no more than the cost of a one-room (single) room. If there is no hotel in the locality, the head of the institution has the right to rent another separate residential premises, or similar residential premises in the nearest locality with guaranteed transportation from the place of residence to the place of business trip and back.
In the absence of supporting documents (if a place in a hotel is not provided), expenses for renting accommodation are reimbursed in the amount of 30 percent of the established daily allowance for each day of a business trip.
In the event of a forced stopover, the seconded head of the institution is reimbursed for the costs of renting residential premises, confirmed by relevant documents, in the amounts established by these procedures and conditions.
The provision of services for the rental of residential premises to business travelers for heads of institutions is carried out in accordance with the Rules for the provision of hotel services in the Russian Federation, approved by Decree of the Government of the Russian Federation of April 25, 1997 N 490.
End of business trip
Upon returning from a business trip, the head of the institution is obliged to submit an advance report on the funds spent in connection with the business trip to the accounting department of the institution (centralized accounting department) within three working days.
Attached to the advance report is a duly executed travel certificate, documents on the rental of living quarters, actual travel expenses (including an insurance premium for compulsory personal insurance of passengers on transport, payment for services for issuing travel documents, providing bedding on trains) and other related with business trips, expenses incurred with the permission of the head of the health care authority or a person authorized by him.
To repay an unspent and not returned timely advance payment issued in connection with a business trip, the employer has the right to make deductions from the salary of the head of the institution.
Upon returning from a business trip, the head of the institution is obliged, within three working days, to submit to the head of the structural unit of the health care management body to which the institution is assigned a report on the work performed during the period of stay on a business trip.
Legal Adviser Center for Problems Study
health and education
G.P.KORENKOV
Accounting and payment of time on a business trip
In other words, while on a business trip, the employee performs a separate official assignment, and not the labor function enshrined in the employment contract. Accordingly, business trip time is not working time in the sense in which it is defined in Art. 91 Labor Code of the Russian Federation. Fulfilling the requirement of Part.
4 tbsp. 91 Labor Code of the Russian Federation. the employer is obliged to keep records of the time actually worked by each employee. For this purpose, unified forms No. T-12 and T-13 are used, approved by the Decree of the State Statistics Committee of Russia dated 05.
Working hours on a business trip
And no wages are paid.
The employer does not establish for a posted employee the daily length of time spent on performing a job assignment; it is determined by the latter independently based on the nature of the task, the conditions for its implementation, the operating mode of the organization to which he is sent, etc.
As the Supreme Court of the Russian Federation indicated, the use of the working hours established at the place of work during a business trip is excluded, since the official assignment is carried out outside the relevant organization (Definition dated August 27, 2002 N KAS02-441).
According to Article 167 of the Labor Code of the Russian Federation, the employee retains his average earnings for the entire duration of the trip. Thus, there is no need to take into account the hours during which the employee works on a business trip.
Thus, during the trip, the employee performs a separate official task. and not the labor function, which is enshrined in the contract. Time spent on a business trip is not working time within the meaning of Article 91 of the Labor Code of the Russian Federation.
Business trip: overtime and night work (Chernykh S.
However, in any case, it cannot be lower than a certain limit, which is established by the Government taking into account the opinion of the tripartite commission for regulating social and labor relations. According to Decree of the Government of the Russian Federation of July 22, 2008 N 554, the minimum increase in wages for night work is 20 percent of the hourly tariff rate (salary (official salary) calculated per hour of work) for each hour of night work.
Question:
The daily working time of drivers at the place of permanent work is 8 hours.
On a business trip on some weekdays, the duration of work exceeds this value.
Is overtime accrued to drivers on a business trip?
Answer:
Official travel is an employee’s trip by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work (part one of Article 166 of the Labor Code of the Russian Federation). When sending an employee to a work assignment, the employer determines only the duration of the business trip, taking into account the volume, complexity and other features of the official assignment (clause
4 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749). The employer does not set the daily length of time spent on work assignments.
Business trip with summarized recording of working hours
The accounting period itself can be a maximum of one year for the general category of workers and three months for harmful and dangerous work.
According to Article 104 of the Labor Code, its specific duration from a month to a year is established by the local documents of the organization.
The weekly time limit of 40 hours may vary depending on the type of activity of the employee.
Working hours on a business trip
For example, as stated in Article 92 of the Labor Code of the Russian Federation.
Time tracking and business travel
In organizations with a small number of employees, it is possible to draw up a time sheet for the use of working time for the organization as a whole. Every day, in the work time sheet for each employee, the number of hours worked during a given working day (shift) is indicated.
Also in this report card are noted the employee’s days off, days he is on labor or social leave, days of absence from work due to temporary disability, days of being on a business trip, days of absenteeism, etc.
Working conditions on a business trip: violations, incidents and evidence
In Art. 209 of the Labor Code of the Russian Federation contains a definition of a workplace - a place where an employee must be or where he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer.
Currently, the procedure for sending employees on business trips is established in the Regulations on the specifics of sending employees on business trips, approved.
In this case, the days of his sick leave are marked with code “B”.
Business trips – we sort out ambiguous situations
Also in this document, the employer is obliged to indicate the employees’ rest days, absenteeism, time on vacation, etc. In some cases, filling out the timesheet is controlled by the enterprise’s personnel service.
Legislation Article 91 of the Labor Code of the Russian Federation gives the concept of working time and establishes that the employer is obliged to maintain it. To display the time actually worked by an employee, in 2017 the forms of time sheets approved by Resolution No. 1 are used.
They are designated T-12 and T-13. The Ministry of Labor in its letter No. 14-2-291 established that the days of an employee’s business trip should be indicated in the relevant document by code “K” or “06”. The number of hours actually worked is not entered.
This is due to the fact that the employer is physically unable to take into account working hours during employee business trips.
Schedule
We have already discussed with you the main issues related to business trips: travel expenses: guarantees and compensations that an employer must provide to a posted employee, the procedure for documenting business trips, we also touched upon the possibility of accepting certain expenses related to business trips for tax accounting. This topic is inexhaustible, as are the situations that many of us encounter in the course of our work. Having received many questions on this topic, we decided to group them in this material.
Is an employee’s trip within the city considered a business trip? If all the documents are filled out correctly, yes, such a trip is a business trip. So, according to the Labor Code, a business trip is a trip by an employee to perform an official assignment for a certain period of time, to a facility located at a different address, by order of management .
The employee does not have a direct obligation to strictly adhere to the work schedule of the receiving party. At the same time, a posted worker cannot ignore the work schedule of the organization to which he is sent.
Otherwise, he simply will not be able to complete his official task. Going on a business trip can change an employee’s usual work routine.
And this will affect the payment for business trip days. In order to fulfill a job assignment, the employer can:
- <илисделать специальные указания о режиме работы в командировке. В этом случае он может привлечь работника с его согласия к работе в выходной день по графику основного места работыст. 113 ТК РФ, а также установить часы, в которые он должен выполнять служебное задание. Такое распоряжение работодателя должно быть отражено в приказе о направлении в командировку (унифицированная форма № Т-9утв.
The employer did not give the employee special instructions about the work schedule on a business trip. In this case, working days and weekends for posted workers are counted according to the schedule of the main place of work. And you pay the employee the average salary for those business trip days that are working days for him according to the schedule of his main place of work (Clause 9 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749). This was confirmed to us in Ministry of Health and Social Development of Russia. From authoritative sources Nina Zaurbekovna Kovyazina, Deputy Director of the Department of Wages, Labor Safety and Social Partnership of the Ministry of Health and Social Development of Russia “When an employee is sent on a business trip, his working days and weekends are considered the same as in the organization where he constantly works.
In other words, if the organization to which the employee is sent is located at an address different from the address of the place of work. The employment contract indicates the address of the employee’s permanent place of work. And if an employee is sent to another organization by order of the manager, formally, such a trip can be equated to a business trip.
Duration of business trips and their payment in accordance with the norms of the Labor Code of the Russian Federation
Clause 3 of the Business Travel Regulations contains a rule according to which the place of permanent work is the location of the organization in which the employee performs his official duties. Thus, such a trip can be registered as a business trip, having completed all the necessary documents properly. Let us remind you that daily allowances for such business trips are not paid (clause 11 of the Regulations). You should also not pay for the employee's living expenses. Otherwise, everything is formalized in the general order. However, the following question follows from this question.
Business travel days must be displayed by the employer on the time sheet in accordance with the conventions used for such documents. They are contained in the Regulations on Timesheets of Working Time. Reflection in the timesheet The timesheet must necessarily display each day of the employee's business trip. This document will subsequently be used by the chief accountant to calculate salaries and bonuses to employees. Most often, the days of an employee’s business trip are indicated by letter codes:
- “K” – business trip;
- “RV” – work on days off;
- "On a weekend;
- "SK" - overtime work during a business trip.
Sometimes when filling out a timesheet for a posted employee, the designation “B” is used. This can be used to mark employee sick days.
leon - 04/19/2018
The employee works on business trips according to the schedule of the sending organization
We have discussed this issue in previous materials. We will not repeat the details, we just want to remind you that daily allowances are not paid for such a duration of a business trip. Can a business trip be endless? No, the work assignment must specify the duration of the business trip. Previously, the current Instruction regulating this issue established a maximum period for business trips of a maximum duration of 40 days directly at the destination. This period did not include travel time. The current Business Travel Regulations do not contain time limits.
How is the work schedule determined on a business trip?
Compensation for the use of personal transport, which the employer is also obliged to pay in this case, is included in the full amount as expenses. If a posted employee is late for a plane or train. In such a situation, the employer has no choice but to buy a new ticket.
The Labor Code obliges the employer who sent the employee on a business trip to fully pay for his travel. Despite the fact that the employee was late due to his own fault, it is impossible to deduct the cost of the ticket from the employee’s salary.
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The specifics of sending employees on business trips are established in the Regulations on Business Travel, approved. Decree of the Government of Russia dated October 13, 2008 No. 749, hereinafter referred to as the Regulations on Business Travel (Part 2 of Article 166 of the Labor Code of the Russian Federation). Thus, during the period the employee is on a business trip, as well as for days on the road, including during a forced stopover, the employee retains the average earnings for all days of work according to the schedule established by the sending organization (clause
9 Regulations on business trips). From the above norm it follows that the average salary of an employee is paid for all working days provided for by the work schedule of the organization that sent the employee on a business trip (letters of the Ministry of Labor dated December 25, 2013 No. 14-2-337, dated September 5, 2013 No. 14-2/3044898 -4415). In addition, according to paragraph.
Recording working hours on a business trip
The type of payments that will need to be given to the employee will depend on which letter appears on the time sheet - “K” or “B”. In the first case, travel allowances are paid, and in the second, sick leave.
An employee cannot be on a business trip and on sick leave at the same time. Two situations can be cited as examples.
Business trips are not uncommon these days. However, the regulations governing the procedure for sending employees on business trips do not fully cover certain issues - registration, payment, etc., and therefore, in practice, situations arise in which it is not clear what to do. Various departments periodically issue clarifications on certain issues related to business trips. Today we will tell you what they think about the procedure for sending employees on business trips, recording the working time of a business traveler, reimbursement of expenses associated with a business trip, issuing a travel certificate, the procedure for investigating and recording accidents that occurred with employees sent on business trips.
According to Art. 166 of the Labor Code of the Russian Federation, a business trip is considered to be a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work. Business trips of persons whose permanent work is carried out on the road or has a traveling nature are not recognized as business trips. The specifics of sending employees on business trips are established in the Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749.
In addition to the Labor Code and the Regulations, you must use the Instruction approved by the USSR Ministry of Finance, the USSR State Labor Committee and the All-Union Central Council of Trade Unions dated 04/07/1988 N 62 “On business trips within the USSR”, which is applied to the extent that does not contradict the Labor Code of the Russian Federation and the Regulations.
An employee’s business trip is documented in the appropriate documents according to the forms approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1 “On approval of unified forms of primary accounting documentation for the accounting of labor and its payment” (hereinafter referred to as Resolution N 1), - a travel certificate, an order for sending on a business trip , official assignment.
We note that according to the Information of the Ministry of Finance of the Russian Federation N PZ-10/2012 “On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” from January 2013, the forms of primary accounting documents, contained in albums of unified forms of primary accounting documentation are not mandatory for use. At the same time, forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents) continue to be mandatory for use.
Recording working hours on a business trip
As you know, the employer is obliged to keep accurate records of the time worked by each employee (Article 91 of the Labor Code of the Russian Federation). For this purpose, working time sheets are used (forms T-12, T-13, approved by Resolution No. 1).
The Ministry of Labor in Letter No. 14-2-291 dated February 14, 2013 (hereinafter referred to as Letter No. 14-2-291) explained that days of absence of an employee from the workplace due to a business trip are indicated by code “K” (“06” - business trip), however, the number of hours worked is not entered.
If an employee on a business trip was involved in work on a day off for him at his main place of work, such a day must be additionally reflected in the timesheet with the letter code “РВ” or the numeric “03”. It is necessary to indicate the number of hours worked on that day if the employer gave the employee instructions on the duration of work on the day off.
Travel certificate
According to clause 7 of the Regulations, based on the employer’s decision, the employee is issued a travel certificate confirming the duration of his stay on a business trip (date of arrival at the destination point(s) and date of departure from it (from them)), with the exception of being sent on a business trip outside the territory of the Russian Federation.
The question of the need to issue travel certificates for one-day business trips is ambiguous. The Ministry of Labor, considering the issue of issuing such business trips in Letter No. 14-2-291, did not agree with the need to issue a certificate. The department justified its position in paragraph 2 of the Instruction and the opinion of the Ministry of Finance, presented in Letter dated May 26, 2008 N 03-03-03/06/2/60, according to which a travel certificate may not be issued if the employee must return from a business trip to his place of permanent work on the same day on which he was sent.
Later, the Ministry of Labor changed its point of view and considered that a travel certificate is still necessary when sending an employee on a one-day business trip. In Letter No. 14-2-242 dated November 28, 2013, the department indicated: clause 7 of the Regulations determines that when sending employees on business trips, it is necessary to issue a travel certificate, except for the cases specified in clause 15 of the Regulations. Other cases when a travel certificate is not issued have not been established.
Thus, we can conclude that a travel permit must be issued in all cases of business trips across the territory of Russia, including one-day business trips.
The next question that concerns employers is: how to confirm that an employee is on a business trip if it is not possible to mark arrival and departure?
The Ministry of Labor spoke on this issue in Letter No. 14-2-291. In particular, the department indicated: indeed, the actual period of stay at the place of business is determined by the marks on the date of arrival at the place of business and the date of departure from it, which are made on the travel certificate and certified by the signature of an authorized official and the seal of the organization to which the employee is sent, for certification of such signature. But if it is impossible to mark the arrival at the place of business trip and departure from it on the travel document, the fact of being at the place of business trip at the specified time can be confirmed by other documents, in particular:
— an order (instruction) to send an employee on a business trip;
— an official assignment for sending on a business trip and a report on its implementation;
— travel documents, which indicate the dates of arrival and departure from the destination;
— a hotel invoice confirming the period of stay at the place of business trip.
A similar position is presented in Letter of the Ministry of Finance of the Russian Federation dated August 16, 2011 N 03-03-06/3/7.
To avoid any difficulties with regulatory authorities, we recommend that the procedure for documenting a travel certificate be fixed in an internal local document of the organization.
Reimbursement
When an employee is sent on a business trip, he is guaranteed to retain his place of work (position) and average earnings, as well as compensation (Articles 167, 168 of the Labor Code of the Russian Federation):
— travel expenses;
- expenses for renting residential premises;
— additional expenses associated with living outside the place of permanent residence (per diem);
- other expenses made with the permission or knowledge of the employer.
For organizations financed from the federal budget, the amount of reimbursement of expenses is established by Decree of the Government of the Russian Federation of October 2, 2002 N 729 “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget.” At the same time, these institutions are allowed to reimburse expenses in a larger amount, but at the expense of savings allocated from the federal budget for their maintenance, as well as at the expense of funds received by organizations from entrepreneurial and other income-generating activities.
For commercial organizations, reimbursement standards have not been established at all. Therefore, the procedure and amount of compensation to employees for expenses related to business trips are determined by a collective agreement or a local regulatory act, unless otherwise established by the Labor Code of the Russian Federation, other federal laws and regulations (Part 4 of Article 168 of the Labor Code of the Russian Federation).
It should be noted that labor legislation does not establish the obligation to pay expenses associated with business trips to all employees in the same amount. The amount of compensation is determined based on the financial capabilities of the organization. The employer has the right, by its local regulations, to provide for a differentiated amount of these expenses for employees occupying different positions.
For example, if an employee is on a business trip abroad, according to Letter of the Federal Tax Service of the Russian Federation dated March 21, 2011 N KE-4-3/4408, the employer must compensate the employee for his actual expenses, namely the amount in rubles that he spent to purchase the amount of currency spent. The amount to be reimbursed is calculated based on the amount of currency spent according to the primary documents at the exchange rate, which is determined by the certificate of purchase of foreign currency by the business traveler.
Is it necessary to pay an employee daily allowance if he is sent on a one-day business trip? The answer was given by the Ministry of Labor in Letter dated November 28, 2013 N 14-2-242. In particular, the department indicated that the payment of daily allowances for one-day business trips is not provided for by law. In this regard, such a payment cannot be established by a local regulatory act of the organization, since this would contradict what is established in Part 1 of Art. 168 of the Labor Code of the Russian Federation on the legal nature of daily allowances - additional expenses associated with living outside the place of permanent residence. For a one-day business trip, such accommodation is not available.