What does a business trip mean?
The employer gives the task to send the employee to carry out an assignment in some place other than the workplace for a certain period of time, and the employee is sent to carry out the assignment - this is an accurate description of a business trip. That is, such a business trip implies that the employee will perform some very specific task outside of his workplace for a given period. In this case, the workplace is considered to be the department (branch, office) where a company employee performs his job duties on a daily basis.
If the employee’s duties are carried out while traveling, then they are not considered a business trip. And also a trip to the place of work on a rotational basis is not a business trip. But sending an employee to perform his duties at a company branch or division in another city will be a business trip. And for employees working remotely outside the employer’s workplace (Letter of the Ministry of Labor of Russia dated 06/09/2017 No. 14–2/OOG-4733), as well as homeworkers doing their work at home, a trip to the head office is a business trip.
Telework is performed in a location other than the employer's organization. And home work is carried out within the framework of labor relations at home, that is, as for work performed remotely, the workplace and the head office do not coincide.
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Sending an employee to study from an enterprise is also a business trip.
It is important that the employer gives written instructions about sending the employee on a business trip. For this purpose, an order or instruction is usually issued. It is equally important that the relationship between the employee and the company is formalized, that is, the employee is employed and not working under, for example, a contract. How long the employee will stay on a business trip and what exactly he will do there depends on the content of the travel assignment.
A business trip differs from a business trip in its purposes. A business trip involves an employee solving work-related issues in a place other than his permanent place of work. For example, you need to conclude an agreement with an organization that is located in another city. Or the employee is sent to perform repair work on the customer’s equipment or provide consulting services to a third-party company. And if an employee is sent to a branch of the organization to perform his job duties, this is also a business trip.
A business trip involves the performance of official duties by an employee while traveling. For example, accompanying cargo along the route, performing a flight on a shuttle bus are business trips.
For a full-time driver, a trip to another city will be considered a business trip, and for a passenger - a business trip
What is a business trip and legal regulation
Article 166 of the Labor Code defines a business trip. This is an order from the enterprise administration to an employee to perform tasks that require the personal presence of a representative. For example, a structural unit is located in another city and an urgent need to conduct an audit.
Article 168 of the Labor Code defines the costs that the administration is obliged to reimburse. This applies to government organizations and private enterprises.
The execution of work assignments is regulated by Ministry of Finance Instruction No. 62. The regulations on business trips, approved by Resolution No. 749 of the Government of the Russian Federation, did not cancel the instructions, but made a number of changes. Paragraph 11 of the document, in addition to travel expenses, rental housing and daily allowances, allows compensation for other expenses in agreement with the head of the enterprise.
A business trip includes the concept of employee travel:
- for the acquisition of inventories;
- for carrying out major repairs;
- on preparation and improvement of qualification level;
- to participate in meetings of joint stock companies.
The official assignment is carried out on the basis of the order of the manager. If an employee performs work that requires constant travel, this does not apply to business trips.
If an enterprise sends a worker on a business trip abroad, registration is carried out in accordance with the laws of the Russian Federation. The specifics are set out in the above-mentioned resolution No. 749. If a citizen is sent to a branch of an enterprise abroad or in another city, this is also the fulfillment of an official assignment.
You can send a person who works remotely on a business trip, the main thing is that he is on the staff. Only such employees are administratively subordinate to the manager.
To arrange a trip, the administration of the enterprise issues an order, which reflects:
- Purpose and duration of the task.
- Conditions that apply to the performance of work.
The employee is paid travel expenses and issued a certificate.
An employee’s refusal of an official assignment is equivalent to a violation of labor discipline, except for the grounds that give such a right. At the end of the trip, the worker reports in writing. Business assignments are divided into two types: within Russia and abroad.
In addition to these types, it is customary to divide work trips into the following types:
- planned and not according to plan;
- short-term: for one day and long-term;
- for one employee and group.
Legislative provisions for the period of business trip determine benefits and compensation. Salaries are calculated according to the average income of the employee.
What does the labor law guarantee?
By sending a colleague on a business trip, the company guarantees that he will retain his position and salary. During the business trip, the employee is paid an average salary.
An employee sent on a business trip will be paid for travel to the destination, compensated for accommodation and will be reimbursed for all expenses for living away from home (daily allowance), as well as other expenses permitted by management (communication services, for example). During the entire period of business trip and travel time (and forced delays), the employee retains his average earnings according to the schedule established at his permanent place of work. Going to work on weekends and holidays during a business trip is paid according to law.
Weekend
When an employee is sent for a long period of time, the time falls on the weekend. He can work or rest at his discretion. In case of work, a free day or double pay is provided. Labor activity is recorded in documents that the traveler submits to the accounting department at the main place of work.
The calculation procedure is established by Art. 139 Labor Code of the Russian Federation. If the day off falls on the day of departure or arrival from a business trip, the worker also receives double pay if there are supporting documents. Such conditions and reasons are reflected in the order. Increased payment is made for actual time worked.
Benefits for workers on business trips:
- increased pay for additional time;
- providing a day of rest;
- increase in vacation time;
- surcharge for overtime hours.
Organizations have the right to introduce types of compensation for overtime during a business trip. Working days of a business trip, overtime "SK". Accounting is carried out in days. Working time does not relate to the performance of functional duties, and the number of hours is not entered on the timesheet.
Who will we send on a business trip?
When arranging a business trip, you should check the very possibility of sending a specific official. Indeed, you cannot send pregnant women and persons under 18 years of age, even if the employees agree with this. True, this restriction does not apply to people of creative professions and athletes (even if they are under 18 years old).
There are categories of workers who can be sent on a business trip only with their written consent. This:
- women with children under 3 years old,
- women with medical bans on business travel,
- parents raising a child under 5 years of age alone,
- foreign workers,
- disabled people with medical restrictions on business travel.
Is it possible to cancel a business trip?
Those employees who can be sent on a business trip with their consent can easily refuse the trip by writing a memo (in any form addressed to the manager). All other employees can be directed without being interested in their wishes.
If there is a production need, any employee without consent can be sent on a business trip. On the other hand, the company may have an internal regulation on business trips, in which it is necessary to clearly describe the situations when and under what circumstances an employee can refuse a business trip.
Some employees can be sent on business trips only with their written consent, others must obey the relevant order of management
Working conditions on a business trip: violations, incidents and evidence
Decree of the Government of the Russian Federation dated October 13, 2008 N 749 (hereinafter referred to as the Regulations on Business Travel). The Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Russian Central Council of Trade Unions dated April 7, 1988 N 62 “On official business trips within the USSR (hereinafter referred to as Instruction N 62), which is valid to the extent that does not contradict the Labor Code of the Russian Federation and the Regulations on.
To date, there is no clear opinion regarding the availability of a workplace.
In addition to maintaining the official salary or average salary, the business traveler is paid daily expenses for each day of stay, and the costs of travel and hotel accommodation are compensated according to the tickets and receipts attached to the advance report. Depending on its financial condition, an enterprise has the right to pay an employee any amount of daily allowance.
But in this case, the amount paid in excess of the existing personal income tax limit (which is 700 rubles)
How to calculate the duration of a business trip
The duration of a business trip is determined by the tasks set by management; there are no recommendations for determining the timing of a business trip. It is necessary to determine it in order to calculate the amount issued to the seconded specialist. A business trip, by the way, can last one day.
Travel time is counted towards the total duration, but there are a couple of subtleties in calculating the total duration. Departure time is the time the vehicle leaves, and arrival time is the time the vehicle arrives at its destination. That is, if the train departs on January 31 at 23:35, then the entire day of January 31 is included in the travel period.
Next, the employee is sent on a business trip from his permanent place of work. Therefore, the travel time from the organization to the station will be included in the total duration only if the station is located outside the city limits.
The flight from the airport departs on January 31 at 0:10, the airport is located outside the city. The start of the business trip will be January 30, although the date on the ticket is January 31, since the employee still needs to get to the airport.
Preparation of reports on the results of business trips outside the Russian Federation
Foreign business trips always attract the attention of inspection authorities. Therefore, it is better to prepare for them in advance and fill out a business trip report addressed to the manager.
You can view the form of such a report here:
TRIP REPORT FORM
For example:
- when traveling abroad for the purpose of participating in international conferences, seminars, symposiums, exhibitions - the employee personally draws up a report in which he sets out information about the goals and results of the business trip, the knowledge acquired, indicates proposals for the use of foreign experience and information obtained during the trip in the company ;
- when traveling abroad to participate in working groups on joint activities , its participants draw up minutes of the meeting of the working group;
- when traveling abroad to represent the company at significant international events , they make a written report on business meetings in formal and informal settings, indicating the persons participating in them and the topics discussed during the working meetings.
Documents confirming the employee’s expenses for a business trip outside the Russian Federation are accepted with a line-by-line translation into Russian.
How to arrange a business trip
So, when sending an employee on a business trip, you must first make sure that he can be sent there: we check for restrictions and prohibitions, and if necessary, obtain consent for the business trip. Next, we calculate the duration of the business trip, there are no clear recommendations here, but the bosses have common sense, and we use it.
The next step is to issue an order to go on a business trip, then the task to be completed by the traveler, as well as a travel certificate. At the end of the trip, the employee must submit a report.
It is worth noting that the travel certificate, official assignment and report on the results in 2021 were canceled (Government Decree No. 749 “On the specifics of sending employees on business trips” was corrected by legislators back in 2014, and the amendments came into force in January 2015). However, the use of these documents is not prohibited.
Instruction from the employer to send an employee on a business trip
Regulatory documents do not limit the employer in the wording of his written order, therefore, the order can be written in free form. It is important that the text of the order clearly states:
- employer's name,
- last name, first name and patronymic of the traveler,
- purpose, place, timing of the trip.
The order is signed by the head of the organization or a person authorized to send on business trips. If an employee is sent on his personal or other specific transport, this should be reflected in the order. After signing and issuing the order, the traveler must be familiarized with it against receipt.
The order to send on a business trip is signed by the person authorized to send on business trips
A service assignment is issued if necessary. The task specifies what exactly needs to be done (study the machine, train personnel) and the content of the report. The employee also gets acquainted with the task against his signature.
The job assignment specifies who is going, where they are going, for how long and for what purpose.
Issuance of funds
The dispatched employee is compensated for travel to the destination, rental housing and accommodation for the entire period.
Living expenses during a business trip are called daily allowances. Their value depends on the duration of the trip and actual expenses. The Tax Code of the Russian Federation determines the maximum daily allowance for business trips within Russia at 700 rubles, abroad - 2,500 rubles. The daily allowance can be calculated by an accountant or a traveling employee. The estimate is signed by the chief accountant and manager, after which the employee is paid an advance.
Expenses for travel to the place of business trip, for moving between populated areas, if this is the purpose of the trip, for issuing travel documents are paid. And expenses for housing are also paid if it is not provided free of charge. Housing payments are also compensated in case of forced delays in transit.
If the business trip is one-day, then housing is not required and no money is allocated for this, but if you had to stay for good reasons, then these costs are compensated.
Other expenses are also possible, for example, on communication services, obtaining a foreign passport and visa. Expenses are confirmed by documents - tickets, payment receipts.
Recording the work time of a business traveler
The employee’s working time is taken into account in the timesheet using the T-13 form: hours worked on business trip days are not entered, but code K is noted. The form is filled out on the basis of the employee’s business trip order.
The time sheet reflects the labor costs of posted workers
Advance report as the end of a business trip
After returning (in the next three days), the employee submits an advance expense report to the accounting department. You can use form AO-1, unless we are talking about a government agency. Attached to the report:
- travel tickets;
- receipts for payment for rental housing services;
- cash receipts, etc.
If the host party did not provide housing and the employee decided this issue himself, then a rental agreement and receipts for payment for accommodation may also be attached as proof of costs.
Video: nuances of accounting for travel expenses
Return of unused funds to the cash desk or compensation for overspending
Based on the advance report, it will become clear whether the employee is required to pay additionally the amount unpaid in the form of an advance and spent, or the employee must return the unspent advance. If the issued amount is not completely spent, then the employee returns the money within a certain time. If a month after the end of this period the amount is not returned, then the manager has the right to deduct it from the employee’s salary.
Principles of tax accounting for business trips
All approved expenses, as already mentioned, are accepted in the presence of supporting documents when calculating income tax on the general taxation system (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation) and the single tax under the “income-expenditure” simplified tax system (subclause 13 Clause 1 of Article 346.16 of the Tax Code of the Russian Federation). The principle of accounting for such expenses is the same for both, with the exception of one point. General operating organizations reflect costs according to the date of the approved advance report in all cases, regardless of the source of their payment. Organizations using the simplified tax system do the same if business trip expenses were paid from the advance payment issued to the employee. If the traveler paid part of the expenses or even all of them from his own money, then the “simplified” employer will be able to reflect them in tax accounting only upon payment of compensation.
