How to calculate a business trip if it moves to another month

How to pay if the trip goes to the next month?

Consequently, Article 167 of the Labor Code of Russia and paragraph 9 of Regulation No. 749 of the Government of the Russian Federation of October 13, 2008, payment to an employee for time spent on a business trip is made according to his average earnings, calculated in accordance with Regulation No. 922, approved by the Government of Russia.

Paragraph 4 of the above-mentioned Regulation No. 922 establishes the procedure for calculating average earnings: all payments provided for in the specified act for the 12 calendar months that precede the period for which the employee must maintain the average salary are taken into account.

That is, if a business trip begins on October 15, 2021, and ends on November 6, 2021, the average earnings are calculated on October 15 - the billing period from October 15, 2018 to October 14, 2019. The amount received will be considered average earnings for the entire duration of the business trip.

Local acts of the enterprise (organization) may establish an additional payment up to the salary of employees who were on a business trip.

This is necessary due to the fact that the average earnings for all days of a business trip are less than the payment that would be due to such an employee if he remained at a permanent place of work.

When is payment due?

Articles 8 and 9 of the Labor Code of Russia establish the obligations of employers to maintain for all employees the circle of guarantees provided for by this regulatory legal act.

The Labor Code of the Russian Federation establishes the provision that wages must be paid to employees at least twice a month.

It does not matter whether the employee is on a business trip or is at a permanent place of work.

The average earnings due to each posted worker are equal to wages and must be accrued to employees on the days of payments established by the collective labor agreement.

Payroll for a seconded employee during a moving business trip is calculated in two parts. The average salary for a business trip for all days of the month in which it began should be given to the employee on the day the salary for that month is calculated.

Accordingly, for all remaining days - on the day of payment of wages for the month in which the business trip was completed.

Calculation of average earnings

A distinctive feature of calculating average earnings for a moving business trip is the presence of two calculation periods: for the month in which the employee went on a business trip and for the month in which he returned from it.

Business travel days are paid according to each billing period.

The following payments for the corresponding billing period are taken into account:

Accrued salaries or tariff rates;
Piece wages;
Remuneration received in non-monetary form;
Commission remuneration;
Salary as a percentage of revenue;
Maintenance of municipal employees;
Remuneration for citizens who hold government positions in the Russian Federation;
Salaries of teachers (teachers) for the excess number of hours worked;
Royalties and royalties of cultural workers;
Salary calculated for the previous calendar year, determined by the payment system;
Additional payments that are made in accordance with special working conditions;
Remuneration for teachers (teachers) who conduct classroom management;
Rewards, bonuses;
Other types of cash accruals that are provided by a specific employer.

Any social charges, as well as irregular payments, are not taken into account.

Example

Initial data:

The employee was sent on business from November 25, 2019 to December 3, 2019. The calculation period for which the average daily earnings will be determined: from November 2021 to October 2021 and from December 2021 to November 2019.

The amount of wages for the specified first period, including bonuses, allowances and indexation is 530,000 Russian rubles, and the number of days worked, noted in the accounting report card, is 246. Business trip working days for November 2021 is 5.

The salary for the second of the two periods indicated above is 520,000 Russian rubles, days worked - 248. Working days spent on a business trip is equal to 1.

Calculation:

We calculate wages during a business trip:

First billing period: 530,000/246 * 5 = 2154.47 * 5 days = 10,772.36 Russian rubles.

Second billing period: 520,000/248 * 1 = 2096.77 * 1 day = 2096.77 Russian rubles.

Average earnings for the entire period of the business trip: 10,772.36 + 2096.77 = 12869.13 Russian rubles.

Calculation of travel allowances: cheat sheet for an accountant

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Issue No. 21 Vyacheslav Shinkarev November 27, 2021 An accountant quite often has to calculate travel allowances. To make this task easier, we have prepared a convenient cheat sheet.

In it you will find information about the procedure for calculating travel allowances and about such nuances as additional payment before salary, payment for business trips on weekends, and calculation of daily allowances. The billing period is 12 calendar months preceding the month the business trip began, or less if the employee has worked for the company for less than a year.

To calculate travel allowances, only working days are taken into account, and not calendar days, as for calculating vacation pay. Sick leave, vacations, including without pay, business trips, downtime, etc. are excluded from the billing period (see Art. of the Labor Code of the Russian Federation and clause 5 of the Regulations on the specifics of the procedure for calculating the average salary of the Post.

Government of the Russian Federation). Petrova A.A. has been working since 02/10/2006, on 02/25/2014 she was sent on a business trip for 5 days. There are a total of 247 working days in the billing period (from February 2013 to January 2014). There were excluded periods: in August the sick leave period accounted for 8 working days, and in September the annual paid leave period accounted for 14 working days.

Then 247 – 8 – 14 = 225 days actually worked.

Here and below, calculations in the examples are given rounded to two decimal places. Fill out and submit the DAM through Extern: import the data of all employees into section 3 in one click, use filters and mass operations. Free for 3 months. The calculation of average earnings includes all payments that are provided for by the wage system, except for sick leave, vacation pay, financial assistance and other social payments (see.

2 and 3 Regulations on the specifics of the procedure for calculating average wages Post. Government of the Russian Federation). For information on the specifics of accounting for various bonuses, see also in paragraph.

15. If before or during an employee’s business trip there was an increase in salaries (tariff rates) for the organization (division) as a whole, it is necessary to index the average earnings to calculate travel allowances (see clause 16 of the Regulations on the specifics of the procedure for calculating the average salary of the Permanent Government of the Russian Federation ). Accrual of Popova A.

A. for all months except August and September - 40,000, in August - 26,086.96 rubles, in September - 12,000 rubles. Total for the billing period: (40,000 rubles × 10 months) + 26,086.96 rubles + 12,000 rubles = 438,086.96 rubles. We divide earnings for the billing period by the number of days actually worked in the billing period.

Then we multiply the resulting number by the number of days spent on a business trip.

Business trips are subject to personal income tax. (438,086.96 / 225) × 5 = 9,735.27 rubles of travel allowance must be paid to A.A. Popova. The employee will be charged personal income tax for this amount. If the payment for travel allowances based on average earnings is significantly less than the salary that the employee would have received if he had not been sent on a business trip, an additional payment can be made up to the actual earnings.

If such an additional payment is provided for by an employment or collective agreement or a local regulatory act, the tax base for income tax can be reduced by it (see paragraph 25 of Article 25 of the Tax Code of the Russian Federation and letters from the Ministry of Finance and).

However, you should always calculate travel allowances based on average earnings, and then compare them with the salary, so as not to worsen the situation of the employee if it is more profitable for him to receive average earnings.

If the days of a business trip coincide with days when the employee has a scheduled weekend, and he did not work on these days, payment is made not according to average earnings, but according to the rules for payment on a day off. If the employee was not involved in work on these days, then they are not paid.

And if an employee was involved in work on a business trip on a day off or was on the road, the average earnings for such days are not saved. Weekends are paid at least double or single, but with the right to “take off” the day off afterwards (see.

Art. and Labor Code of the Russian Federation). When calculating double payment, you need to focus on the employee’s remuneration system used (see.

letters from the Ministry of Finance and). Prepare and submit a zero calculation for insurance premiums through Extern. 3 months free. For each day of being on a business trip, including weekends and non-working holidays, as well as for days on the road, including during a forced stopover, the employee is paid daily allowances (Clause 1. Regulations on the specifics of sending employees on business trips, approved

Decree of the Government of the Russian Federation). The employee does not have to report on daily allowance (see letters from the Ministry of Finance,). The amount of daily allowance is established by the organization and enshrined in a collective agreement or local regulation (Art.

Labor Code of the Russian Federation). Expenses for the payment of daily allowances are taken into account when taxing profits without restrictions. Payment of daily allowances is exempt from personal income tax within the framework of the following standards: 700 rubles for each day of a business trip within the country and 2,500 rubles outside the country. Share , Issue No. 21, March 2014 Changes in the compulsory pension insurance system Vyacheslav Shinkarev Pavel Menshikov Anna Trestvyatskaya Alexey Krainev Irina Vasilyeva Alexander Lavrov Elena Kulakova Load more

conclusions

A business trip that begins in one month and ends in the next is considered a rolling trip.

Due to the peculiarities of payment for the time spent by employees on business trips, the average earnings of posted workers are calculated in two calculation periods corresponding to the start date of the business trip and the first day of the month to which part of such a work trip began.

Remuneration for employees assigned to perform their labor functions at another enterprise (organization) is made on the days of payment of wages to all employees, as provided for in the collective labor agreement.

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Answer

If a business trip begins in one month and ends in another, the accountant has questions about how to determine average earnings, calculate personal income tax and contributions, and take into account expenses when calculating income tax. Let's look at each question separately.

During the business trip, the employee retains his average salary (Article 167 of the Labor Code of the Russian Federation). It replaces wages for working days missed due to a business trip. It is impossible to pay an employee a regular salary during a business trip (letter of Rostrud dated 02/05/2007 No. 275-6-0). Average earnings are part of wages. Therefore, if a business trip began in one month and ended in another, distribute the payment for the duration of the business trip by month.

How many times to calculate average earnings

Calculate your average earnings once as of the day the business trip starts. Do not recalculate your average earnings every month. One business trip - one case, in connection with which the average earnings are maintained (Figure 1 below).

SCHEME. ONE TRANSITIONAL TRANSMISSION

If an employee returned from a business trip in one month and then left for the next, calculate the new average earnings for the second business trip (Figure 2 below).

SCHEME. TWO BUSINESS TOURS

When to pay the average salary for a business trip

The accountant calculates the average salary based on the report card data. In most companies, the timesheet is closed once - on the last day of the month, but payments are made twice a month (Part 6 of Article 136 of the Labor Code of the Russian Federation).

Determine the amount of the advance according to the rules established by local regulations. Take into account the time during which the employee was released from work in the first half of the month. Travel days are counted as time worked. The employee is entitled to a regular advance payment.

At the end of the month, calculate the salary for the days worked, the average earnings for the days missed due to a business trip. When paying, withhold personal income tax and the advance payment.

EXAMPLE

Average earnings during a business trip

On July 31, 2021, A.S. Kondratiev went on a business trip. The duration of the business trip is four days (from July 31 to August 3). The employee's official salary is 36,000 rubles.

In the billing period from 07/01/2017 to 06/30/2017, the employee worked fully for 11 months. In September 2021, he was on vacation for 20 working days. For the time worked this month, the employee was accrued RUB 3,272.73.

The company’s local regulations establish that the advance is paid in the amount accrued for the time actually worked in the first half of the month, taking into account a coefficient of 0.87. Payment deadlines are the 20th and 5th.

The employee does not have rights to deductions for personal income tax.

How to calculate average earnings for a business trip and when to pay?

Solution

The accountant will calculate the average daily earnings once as of the start date of the business trip - July 31, 2021. The billing period is from 07/01/2017 to 06/30/2017. It has 248 working days. The average daily earnings will be 1,751.2 rubles. .

Charges and payments for July

On July 20, the employee received an advance in the amount of RUB 14,914.29. (RUB 36,000: 21 work days × 10 work days × 0.87).

On July 31, the accountant accrued to the employee:

- salary for days worked - 34,285.71 rubles. (RUB 36,000: 21 work days × 20 work days);

- average earnings for one day - 1751.2 rubles. (RUB 1,751.2 × 1 work day).

The total amount of accruals is RUB 36,036.91. (RUB 34,285.71 + RUB 1,751.20).

On August 4, the employee received, minus personal income tax and advance payment, 16,437.62 rubles. (RUB 36,036.91 – RUB 36,036.91 × 13% – RUB 14,914.29).

Charges and payments for August

On August 18, the employee received an advance payment of 14,979.13 rubles. (RUB 36,000: 23 work days × 11 work days × 0.87). The accountant calculated this amount according to general rules.

On August 31, the accountant accrued to the employee:

— salary for days worked — 31,304.35 rubles. (RUB 36,000: 23 work days × 20 work days);

— average earnings for 3 days of a business trip — 5253.6 rubles. (RUB 1,751.2 × 3 working days).

The total amount of accruals is RUB 36,557.95. (RUB 31,304.35 + RUB 5,253.6).

On September 5, the employee will receive, minus personal income tax and advance payment, 16,825.82 rubles. (RUB 36,557.95 – RUB 36,557.95 × 13% – RUB 14,979.13).

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Transferable business trip in which month to accrue?

The concept of “travel allowance” is explained in Article 167 of the Labor Code of the Russian Federation.
The procedure for compensation of costs in commercial organizations is determined by a collective agreement or local regulatory act (LNA), taking into account current legislation. For employees of federal government institutions there is a special document - Decree of the Government of the Russian Federation of October 12, 2013 No. 916.

For employees of regional authorities, employees of municipal and state institutions, similar legal acts of local governments apply.

An online travel allowance calculator in 2021 will help you easily and effortlessly calculate the required amount to be paid. Below we will give an example of how to calculate without using an online calculator. In the meantime, step-by-step instructions will help you use a simple tool for calculating travel allowances in 2021.

Step 1

Enter the amount of earnings for the year preceding the business trip into the top line of the online calculator. It is important that it is not the previous calendar year that is taken into account, but rather the period of 12 months preceding the trip.

It would seem that the easiest way is to multiply the employee’s salary by 12. However, you need to remember an important nuance. If an employee had sick leave, he could receive a smaller amount of wages. Or, on the contrary, you can earn more due to bonuses in any month.

The exact amount of earnings is entered, taking into account such moments.

Let's assume that an employee's salary is 20,000 rubles. per month (no bonuses are provided), however, due to the fact that he was on sick leave, he received instead of 20,000 × 12 = 240,000 rubles, 228,000 rubles. To calculate, enter this value into the top line of the calculator.

Step 2

In the second line, enter the number of days the employee worked this year. Let’s say that due to sick leave he worked 228 days in the year preceding the trip.

Step 3

We indicate in the third line the number of days of the business trip.

Step 4

In the fourth line we enter the amount of daily allowance, which is established by the local regulations of your organization. Let's say 700 rubles. (since the amount exceeding this limit will need to withhold personal income tax and transfer insurance premiums).

Bottom line

The online calculator for calculating travel allowances in 2021 provides the final values using a simple formula, which we will look at in more detail below using an example. Here is the formula for calculating travel allowances, which is used in the calculator:

The online calculator will also show separately the amount of daily allowance to be issued and the amount of average daily earnings, but first of all it will show the amount of travel allowance that you must give to the employee before the trip.

Calculation of travel allowances in 2021 with examples

You can calculate travel allowances in 2021 without an online calculator. For this you will need:

clarify the amount of daily allowance;
determine average earnings for calculating travel allowances;
add up the resulting numbers.

Let's start with something simple - calculating daily allowances for business trips in 2021. Employers have the right to determine this amount at their discretion; the law does not limit it.

The total amount of daily allowance is the product of the number of business trip days by the amount of compensation indicated in the LNA.

It is important to remember: daily allowance exceeding 700 rubles per day for a trip within the Russian Federation and 2,500 rubles for a trip abroad is subject to personal income tax and insurance contributions.

The next stage is calculating the average salary of a business traveler according to the norms of Article 139 of the Labor Code of the Russian Federation and Government Decree No. 922 of December 24, 2007. The travel allowance calculator in 2021 will do this itself online. But how to calculate travel allowances in 2021 manually? To do this you should:

Determine the number of days actually worked by the employee, excluding sick leave, vacation and similar days, one year before the business trip or for the period during which the employee is on staff.
Calculate the amount that the employee actually received for the time worked, also without taking into account guarantee payments and compensation.
Calculate average daily earnings by dividing income by the number of days worked.
Multiply the number of days on a business trip by the average daily earnings, not taking into account weekends and holidays if the person was on vacation at that time. If he worked on these days, payment is made in double amount (based on salary, tariff rate, piece rates) when these hours are above standard, and in single amount - if travel time falls on weekends and holidays (Article 153 of the Labor Code of the Russian Federation and paragraph 9 Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

Features of calculations in non-standard situations

[R=math-calc]
The employee is sent on a business trip on the first working day. In this case, the salary established by the contract and the number of working days in the month are used for calculations.

Source: https://kpasnokamsk.ru/vedenie-ip/buhgalteriya-ip/perehodyashhaya-komandirovka-v-kakom-mesyatse-nachislyat.html

Average earnings: determining the billing period in difficult situations

The article from the magazine “MAIN BOOK” is current as of October 7, 2011.

Contents of the magazine No. 20 for 2011 M.N. Naumchuk, accountant

As a general rule, the calculation period for determining the average earnings retained by an employee during his stay, for example, on a business trip or for a medical examination, consists of 12 calendar months preceding this period. 139 Labor Code of the Russian Federation; clause 4 of the Regulations on the specifics of calculating average wages, approved. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922. And if the beginning and end of the period for which the average earnings need to be paid fall within the same calendar month, then there are no problems with the calculation. Questions arise when the beginning and end of this period fall in different months.

For example, a business trip begins on August 29 and ends on September 9, 2011. Is it possible to take one pay period from August 1, 2010 to July 31, 2011 to calculate average earnings for all this time? Or you need to separately determine the average earnings saved during a business trip:

from August 29 to August 31 with a billing period from August 1, 2010 to July 31, 2011;
from September 1 to September 9 with a billing period from September 1, 2010 to August 31, 2011?

How to calculate travel allowances in 2021

All posted workers are guaranteed reimbursement of expenses based on Ch. 24 of the Labor Code of the Russian Federation. For commercial organizations and individual entrepreneurs, the legislation establishes only general recommendations, while for public sector institutions strict standards apply (Government Decree No. 916 dated and No. 749 dated).

Travel expenses include:

expenses for travel to and from the place of business travel;
living expenses;
additional expenses for accommodation (per diem);
average earnings;
other expenses permitted by the employer.

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.

Complex cases

However, there are also situations in which not everything is so simple.

SITUATION 1. Determining the billing period when employees undergo a medical examination

The organization sent its employees for medical examination. 185 of the Labor Code of the Russian Federation: from May 30 to June 1, 2011, they were released from work while maintaining their average earnings. However, some workers needed another day to complete the examination. Some of them underwent further examination on June 2, and some on June 6. On these days, the manager, by a separate order, additionally released them from work.

In such a situation, is it necessary to determine the average earnings saved for the main time of the medical examination and for additional days, based on different billing periods?

This is what the Russian Ministry of Health and Social Development answered to us.

From authoritative sources

KOVIAZINA Nina Zaurbekovna Deputy Director of the Department of Wages, Labor Safety and Social Partnership of the Ministry of Health and Social Development of Russia

“In this situation, there are two periods for which average earnings are maintained: the first is from May 30 to June 1 (inclusive), the second period is June 2 (for some workers - June 6). Accordingly, the calculation period for calculating average earnings for the period of release from work from May 30 to June 1 will be the period from May 1, 2010 to April 30, 2011. And the calculation period for calculating average earnings for June 2 (6) will be the period from 1 June 2010 to May 31, 2011

At the same time, it is advisable not to release those employees who underwent further examination on June 2, 2011 from work on that day, but to extend their medical examination period until June 2, 2011, from May 30 to June 1. That is, consider all these days of medical examination as a single event. In this case, the calculation period for calculating average earnings for both the period from May 30 to June 1, and for June 2 will be the period from May 1, 2010 to April 30, 2011.”

Conclusion

Which billing period will be used to calculate average earnings depends on how the period for which it needs to be saved is indicated in the documents. So that every time you have an increase in the period of maintaining the average salary within the same event, you do not have to make new calculations, formulate the documents in such a way that it follows from them that this period is simply extended.

At the same time, it is possible to extend only that period of maintaining average earnings that is not interrupted by the employee’s work activity. That is, for June 6 in our example, in any case, there will be its own calculation period - from June 2010 to May 2011.

SITUATION 2. Determining the calculation period when dismissing an employee due to staff reduction

On April 18, 2011, the employee was dismissed due to staff reduction. 178 Labor Code of the Russian Federation. Upon dismissal, he was paid severance pay, calculated based on average earnings for the period from April 1, 2010 to March 31, 2011. Having not found a job for two months, on June 20, he turned to his former employer for payment of average earnings for the second month of employment (from May 19 to June 18, 2011), submitting all the necessary documents for this. 178 Labor Code of the Russian Federation.

The basis for paying average earnings for the second month of job search will no longer be an order for dismissal and payment of severance pay, but another document - an order for payment of average earnings for the period from May 19 to June 18, 2011. Does this mean that the billing period is also will be new - from May 1, 2010 to April 30, 2011?

“When calculating the average earnings for the second (third) month of employment for an employee dismissed due to staff reduction, the calculation period will be the same as for calculating his severance pay. That is, in the example under consideration, this is the period from April 1, 2010 to March 31, 2011.”

KOVIAZINA Nina Zaurbekovna Ministry of Health and Social Development of Russia

So, despite the fact that in the order the period for maintaining the average salary for the second month is indicated separately, it should be considered as a continuation of the first. Which is quite logical. After all, from the very beginning the legislator defined it as a single period - the period of unemployment. 178 of the Labor Code of the Russian Federation, which was not interrupted by work activity.

It must be said that such a position only plays into the hands of the accountant. After all, he will not need to make new calculations.

***

As you can see, it is still possible to derive some general principle on how to determine the billing period in a particular non-standard situation. However, it is not regulated by law.

Therefore, when determining the billing period in complex cases, you can use your own rules.

Business trip moving to the next month calculation of the average