While documenting business trip expenses is common and obligatory for us, accountants often forget to accrue salaries during a business trip, paying it according to the salary (tariff). And this is fraught with problems with labor and tax services. This article is devoted to calculating wages for posted workers.
You will learn:
- what days should an employee be paid on a business trip;
- on the procedure for calculating earnings during a business trip;
- what document in 1C is used to document an employee’s earnings during his departure;
- How is the salary of a posted employee reflected in expenses?
What must an employer pay a posted employee?
In accordance with labor legislation, the employer must compensate the employee (Article 168 of the Labor Code of the Russian Federation):
The employer sets the procedure and standards for reimbursing employees for travel expenses independently in a collective agreement or internal regulations.
Simple situations
If the business trip on which the employee was from August 29 to September 9 was not interrupted, then all days of the business trip are a single period. This means that the average earnings for this time must be calculated based on one billing period - from August 1, 2010 to July 31, 2011.
And even if for some reason the business trip has to be extended, say, until September 13, then the calculation period for calculating the average earnings for the days of the business trip falling on September 10-13 will remain the same. After all, these additional days are only a continuation of one event: the same business trip, and not a new one.
Calculation of travel allowances
In order for an accountant to correctly calculate travel allowances, first of all it is necessary to calculate the days on a business trip. This is necessary to determine the amount of daily allowance.
Here is the calculation of travel allowance (daily allowance) with an example:
The employee is sent on a business trip from February 5 to 12 (the 5th is the date of departure for the business trip, the 12th is the date of return). And so it turns out to be 8 days of business trip. This means that the employee is entitled to daily allowance for 8 days:
If the company sets the daily allowance for business trips within the Russian Federation as 700 rubles, the employee will receive a daily allowance of 5,600.00 rubles. (8 days × 700.00 rub.).
During the business trip, the employee retains his job and average earnings.
Business trip time: average earnings or salary?
In all organizations without exception, employees are sent on business trips to resolve official issues outside their permanent place of work. Employees can be sent both to the territory of Russia and to another state. The accountant's task is to correctly calculate the salaries of posted workers. Let's look at how to do this below.
Sometimes an accountant argues as follows: an employee is at work on a business trip, which means he should be paid a salary (tariff rate) in proportion to the time worked. The following reasons may also influence the decision to pay a salary instead of average earnings:
- the accountant does not want to make unnecessary calculations: after all, it is easier to pay the salary than to calculate the average earnings;
- the average earnings turned out to be lower than the salary.
To draw a conclusion about the use of one or another method of calculating remuneration, let’s consider the main aspects of business trips.
