Travel permit in 2021 and 2021: will it be canceled or not?

What is considered a business trip?

The law contains a clear definition of what exactly can be considered a business trip. This is a trip during which you perform a work assignment for another company. In this case, the receiving party can be located either in the region where the subject is located or in another locality or country.

Trips to advanced training courses, as well as the temporary transfer of an employee to another structural unit located in the same area cannot be business trips, but such a transfer should not entail changes in the terms of the employment agreement.

However, an employee’s trip on instructions from management from the head office to the regional office and back will be considered a business trip.

The duration of the trip is determined by the management of the business entity and is specified in the business trip order or official assignment.
Attention: within 3 days from the date of return from a business trip, the employee must provide a report on the work done and documents confirming expenses.

KOSGU

As noted above, travel expenses are considered in the context of the Labor Code of the Russian Federation as reimbursements (compensations) related to the employee’s performance of work duties. In international statistical practice, such payments are not considered as payments in the interests of employees, but belong to the category of expenses made by the employee for the purpose of performing work duties. In this regard, reimbursement of expenses related to business trips (travel, accommodation, other expenses related to the performance of official assignments on a business trip), starting in 2021, were transferred to subarticle 226 “Other work, Other payments” * (3) KOSGU ( clause 7, clause 10.2.6 clause 10 of Procedure No. 209n, clause 2.1.4 of the Methodological recommendations for the procedure for applying KOSGU, communicated by letter of the Ministry of Finance of Russia dated June 29, 2018 No. 02-05-10/45153).

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If we are not talking about reimbursement of expenses, but about providing the employee with everything necessary before a business trip (when the institution independently purchases tickets, pays for a hotel, etc.), then the institution’s expenses will include, in particular:

to subarticle 222 “Transport Other work, Payment for work, services” of KOSGU, articles and subarticles of group 300 “Receipt of non-financial assets” of KOSGU, based on the economic sense.
Note! Expenses regarding daily allowances are still included in subarticle 212 “Other non-social payments to staff in cash” of KOSGU (clause 10.1.2 clause 10 of Procedure No. 209n).

Who cannot be sent on a business trip

Under normal conditions, the management of a business entity has the right not to ask the wishes of an employee when sending him on a business trip, since it will be the fulfillment of his direct job responsibilities.

However, the law establishes several categories for whom business trips are either completely prohibited or require prior written consent.

There is a ban on sending the following employees on business trips:

A woman who is expecting a child;
Workers who are minors at the time of travel. However, this prohibition does not apply if these employees have creative professions (actors, journalists, singers, etc.) or are professional athletes.
Employees who perform labor duties on the basis of an apprenticeship contract.

Important: these employees are prohibited from being sent on business trips, even if they give written consent to this.

The following employees are required to obtain their written consent to be sent on a business trip:

Women who have small children. Also included in this category are the only parents of children under three years of age;
Single workers if their children are under five years old;
Employees who have children with disabilities in their family;
Workers who care for sick members of their family;
Employees who have a disability and if their travel on a business trip will disrupt the recovery program.

For all these categories, before completing documents for a business trip, you must obtain written consent for this. In addition, the form must indicate that these employees are aware of their right to refuse the trip.

Attention: a rather complex case is the official trip of an internal part-time worker. The law does not prohibit sending such workers on trips. At the same time, there is no certainty about how exactly to mark this employee in the report card at the second place of work.

The law prohibits granting him unpaid leave or basic leave for such a period. It is optimal to provide him with additional paid leave for the specified period in the second place.

Daily expenses for foreign business trips in 2021

Now let’s talk about the rules for calculating travel expenses abroad.

The amount of daily payments is established by the employer in a collective agreement or local act. Most often, the limit does not exceed 2,500 rubles. You won’t have to pay personal income tax on a daily allowance of this size, but the company’s accountant will have to calculate personal income tax and insurance premiums from the excess. Such provisions are contained in the Tax Code in paragraph 3 of Art. 217.

The date of departure from Russia and entry back into the country for a business trip abroad is determined in accordance with clauses 18, 19 of the Regulations, approved. By Decree of the Government of the Russian Federation dated October 13, 2008 No. 749:

for business trips to CIS countries, for entry into which they do not make a mark in the passport - using travel documents;
for business trips to foreign countries - based on the marks in the international passport indicating that the employee crossed the border.

Often, before going abroad, an employee has to move around the territory of the Russian Federation. In this case, daily allowances are paid according to the norm for business trips within Russia. And from the day you cross the border, the norms for traveling abroad are used. The day of departure from the country is fully paid in foreign currency, and the day of arrival in Russia is paid in rubles.

Duration of business trips

The duration of a business trip is set by the head of the company, who fixes this period when issuing an order for sending on a business trip.

The decision on how many days an employee should leave is determined by the production goals that are set for him, as well as the expected deadline for their implementation.

Attention: if the current regulations require the execution of a work assignment, then it is also necessary to indicate the duration of the trip.

Since sometimes it is not possible to take into account the influence of all factors, the duration of a business trip can be either reduced or increased. In these cases, it is necessary to issue a separate order from the company administration.

Previously, there were regulations that established that a business trip should be a trip of more than 1 day and a duration of no more than 40 days. If the travel period exceeded the specified limits, then it was necessary to issue an order for the transfer of the employee.

Attention: currently the current documents do not establish either the minimum duration of the trip or the maximum.

Sometimes there is confusion between the concept of business travel, as well as employees who are constantly traveling to perform their work functions.

In this case, it is necessary to understand what is a business trip and what is work that, on the basis of a formalized employment agreement, has a traveling nature. It is also necessary to distinguish a business trip from a transfer to work in another location.

Documents for business trip

Mandatory

Due to the fact that changes have been made to the legislation regulating business trips, now only two documents have the status of mandatory.

These include:

A business trip order is the main document that sets out the goals, direction of the trip, duration, etc. A T-9 form or company letterhead is usually used for it.
An advance report is a document with which an employee confirms expenses during a business trip. Must be submitted with accompanying documents (receipts, checks, etc.). The standard form AO-1 is used.

Additional

These documents do not need to be completed. However, the desire to use them must be reflected in the internal acts of the company.

A travel certificate is a form on which the stamps of the receiving organizations are affixed. Sometimes the certificate form may include both a job assignment and an expense report.
A work assignment is a document in which information about work on a business trip is entered. The standard T-10a form can be used.
A task report is a form in which the employee must describe in detail the work done during the trip.
Record book for employees going on business trips;
Service memo - it must be drawn up to express a request for payment of expenses if the employee used personal transport.

Registration of orders for business trips in 2018-2019

Sending employees on a business trip for official reasons is regulated by a regulation approved by Government Decree No. 749 dated October 13, 2008. Clause 7 of this regulation states that a written order from the employer is the basis for sending an employee on a business trip.
The specific form of this document is not given, so the company issues an order or instruction. ATTENTION! To issue an order for sending on a business trip, you can use the unified forms No. T-9 (for sending 1 person on a business trip), No. T-9a (for sending several people on a business trip at once). In addition, each enterprise can independently develop the form of such an order, supplementing it with the necessary information.

The order for sending on a business trip should indicate the following information:

full name of the enterprise;
document number, date of preparation;
personal data of the employee, position held;
place of performance of the official assignment on a business trip;
duration of the business trip (including the date of departure and date of arrival back);
purpose of the business trip;
a note on the use of transport on a business trip (personal, official, public, etc.);
an institution that will reimburse the employee for expenses when sending him on a business trip.

The completed order for sending on a business trip is signed by the head of the organization or another authorized person. The HR employee is recommended to familiarize the employee with the order against a receipt, since only this will confirm the fact of familiarization in the event of a disciplinary sanction for failure to comply with this order.

For more information on the application of disciplinary sanctions, see the material “Disciplinary liability of an employee and its types .

For how long should you store personnel documents, see the material “What is the period for storing personnel documents in an organization?” .

How to arrange a business trip for an employee in 2018

Step 1. Create a travel order

To issue an order to send an employee on a business trip, you can use standard forms T-9, T-9a, or draw up an order in free form on the company’s letterhead.

Previously, the basis for issuing an order was a job assignment. This document had to be entered as a basis. Now in this column you need to indicate the details of the director’s order, memo, or leave this field blank.

The employee who is mentioned in the document must read it and put a confirming signature.

Important: if an employee uses his own vehicle to complete the trip, then this circumstance must be indicated in the order, or a separate order must be issued.

Step 2. Issue accountable money

If an employee goes on a business trip, he needs to receive funds to cover expenses - purchasing fuel, renting housing, paying for tickets, etc. He is also entitled to a daily allowance for each day of the business trip.

The cost limit for each of these areas should be set out in a local act for the enterprise.

The basis for the employee to be given the necessary funds is a business trip order. In addition, the employee can draw up a memo and set out the expected amount of expenses. However, in order for the cashier to issue it, the employee must have an executive visa.

If the trip is carried out within the country, then accountable funds can be issued from the cash desk in cash or transferred to the card.

Attention: if an employee goes abroad, then the daily allowance for the days when he travels through the territory of Russia is issued in rubles, and for the days he is in a foreign country - in foreign currency.

Step 3. Issue a travel certificate (if necessary)

Local regulations may indicate that when an employee is sent on a business trip, he must be issued a travel certificate.

The company can use different forms for these purposes, including those combined with a progress report, expense report, business trip assignment, etc.

The document also contains a place where receiving companies must affix their seals. But under the new law they are not considered mandatory.

Attention: it is also no longer necessary to keep a log of posted workers. But companies can use it at their own discretion, after securing the form.

The following data is usually recorded in the log:

Information about the employee;
The name of the company where he is going;
City name;
Days of departure and arrival;
Mark on submission of the trip report to the accounting department.

Step 4. Complete an advance report

Within 3 days from the moment the employee returns, he needs to draw up and submit to the accountant a report on expenses incurred in Form AO-1.

If this step is enshrined in internal documents, then a report on the work performed can also be submitted along with the advance report.

For such a document, a free form can be used, or column 12 in the official assignment form of the T-10a form can be used.

The employee must attach documents confirming travel expenses to the advance report:

Documents confirming the employee’s accommodation - a hotel bill, a receipt for accommodation indicating the number of days and the cost of one day, an apartment rental agreement.
Travel documents to the place of assignment and back - tickets, checks, receipts, etc.
Documents to confirm the use of taxi services - receipts, tickets, etc.
An official note on which the employee deciphers the expenses incurred when traveling by personal transport. Receipts from gas stations, etc. can also be attached to it.
An official note explaining that the employee cannot provide supporting documents for the trip;
Other supporting documents (for example, receipts for cellular communications).

Step 5. Return the unused amount to the cash register (if any)

If an employee has unspent funds after returning from a trip, he must return them to the cashier within 3 days from the date of submission of the advance report. When receiving them, the cashier must issue a receipt order.

The law determines that this amount can be withheld from wages, but only within a month from the end of the voluntary return period. If the specified month has passed, then money can only be recovered from the employee through a court decision.

Attention: an employee can voluntarily record a statement to deduct this amount from his salary. Based on it, an appropriate order should be issued. However, the amount of funds withheld cannot exceed 20% of the salary accrual for the specified period.

Step 6. Compensate for overspending by the employee (if necessary)

All expenses of an employee on a business trip are planned. However, it is impossible to take into account all points. And an employee on a business trip may require more funds than was originally determined.

Upon returning from a business trip, this individual draws up an advance report in which he records, among other things, unnecessary expenses. If he can prove that the expenses incurred are justified, then the overspending should be compensated by issuing money using a consumable or transferring it to a card.

To correctly make a decision on the validity of expenses incurred on a business trip, you need to consider the following points:

These expenses were incurred for urgent reasons.
Do the costs incurred have documentary evidence? In this case, the documents must be drawn up correctly.
The expense report presented to the company's management is correctly completed.

Amounts of overexpenditure on business trips must be compensated within three days from the date of submission of the advance report.

Otherwise, the employee may go to court to protect his rights, and he will have to pay not only these costs, but also interest for the use of amounts not paid on time.

Attention: if a business entity does not have the opportunity to repay the entire debt to the employee at once, a repayment schedule should be drawn up. It must be signed by both parties to the employment relationship.

KVR

One of the essential requirements of the approved structure of types of expenses, enshrined in clause 46.5 of Procedure No. 85n, is the reflection of travel expenses * (4), as follows:

issuance of cash to seconded workers (employees) (or transfer to a bank card) on account of the guaranteed expenses listed above - according to CVR 112 “Other payments to personnel of institutions, with the exception of the wage fund”, 122 “Other payments to personnel of state (municipal) authorities, with the exception of the wage fund", 134 "Other payments to military personnel and employees with special ranks" and 142 "Other payments to personnel, with the exception of the wage fund" (see also clause 48.1.1.2, clause 48.1.2.2, clause 48.1.4.2 clause 48 of Order No. 85n);
payment for the purchase of tickets for travel to and from the place of business trip and (or) rental of residential premises for seconded workers under agreements (contracts) - according to KVR 244 “Other procurement of goods, works and services”.

Thus, Procedure No. 85n clearly establishes the use of various CVRs when reimbursing an employee’s expenses and when an institution purchases services for him under a contract.

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Note! According to clause 46.5 of Procedure No. 85n, the list of other expenses incurred by a posted employee with the permission or knowledge of the employer, attributable to CVR 112, 122, 134 or 142, is determined by the employer in a collective agreement or local regulation (due to the specifics of the activities of individual main managers of budget funds - in a normative legal act). That is, if the relevant act does not indicate certain expenses incurred by an employee on a business trip with the knowledge of the employer, they cannot be attributed to CVR 112, 122, 134 or 142. In this case, the expenses will be attributed to CVR 244 * (5) .

As we can see, the attribution of travel expenses can be carried out according to various CVR and KOSGU, depending on whether funds are issued (compensated) to the employee or whether the institution purchases services for him. And the procedure for attributing other expenses incurred by an employee on a business trip depends on the availability of a list of such expenses, enshrined in the relevant act, and the presence of specific expenses in such an act.

Along with the above, it is interesting that if the purpose of the business trip is the purchase of material supplies, for example, fuels and lubricants, then the purchase costs should be reflected according to KVR 244 and subarticle 343 of KOSGU (letter of the Ministry of Finance of Russia dated March 15, 2019 No. 02-05-10/17872 ).

Let us remind you that the CWR and KOSGU expenditure subitems are used in mutual coordination. In this regard, we advise you to always check the CVR for coordination with the articles (sub-articles) of the KOSGU according to what is posted by the Ministry of Finance of Russia on its official website (www.minfin.ru). Please note: the table of correspondence between the CWR and the articles (subarticles) of the KOSGU related to expenses often undergoes changes. At the time of preparation of the material, the correspondence table posted on the website of the Ministry of Finance of Russia on 04/09/2020 is valid (Budget - Budget classification of the Russian Federation - Methodological office).

Is it possible to send an employee on a day off?

Circumstances may develop such that the employee will have to complete the assigned tasks from the very beginning of the week. Therefore, he needs to go on a business trip on a day off.

Management must discuss this issue with the employee being sent on a business trip. The fact that the business trip period will begin to count from the day off must be recorded in the order. The employee will also need to obtain consent to work on a day off.

To avoid controversial situations, it is recommended that the order consider the issue of the working hours of a company employee sent on a business trip during the period that falls on his day off. This point must be taken into account in order to determine the procedure for remunerating the employee at this time.

For example, an employee goes on a business trip to another location. To do this, he needs to leave on Sunday evening by train. If you reflect that the employee goes on a business trip on Sunday evening, then only these few hours will be paid, and not the whole day.

Important: if the employer ignores this fact and determines that the employee should go on Sunday, he will have to pay for the whole day. Do not forget that work on holidays is paid double or single, with the employee being given the choice of any other day.

Can I extend or reschedule my business trip?

The current regulations do not provide for a ban on extending an employee’s business trip. It can also be transferred to a future trip when all the documents for it have already been prepared.

However, the regulations do not determine how to formalize this.

Extension of a business trip should occur on the basis of the publication and corresponding order of management, which is drawn up in any form.

It must include in its contents not only all the necessary details, but also the reason for the extension of the business trip and new dates for the business trip.

Attention: adjustments must be made to all previously issued documents. In them you need to carefully cross out the old date of the trip with one line, and indicate the new date on top. All this must be done so that the old record can be read.

The administration and responsible employees are responsible for recalculating previously issued daily allowances and increasing the amount of funds for a business trip due to an increase in its duration.

If the employee is already on a business trip, then all these funds must be transferred to him either by bank transfer, or by postal order or other method provided for this.

The law prohibits an employee from using his personal funds for these purposes. This rule applies to cases even when, by order of the administration, these expenses were reimbursed.

Attention: in order to reschedule business trips, you also need to prepare a corresponding order, which necessarily records the new dates of the employee’s trip on a business trip.

Corresponding changes must be made to previously issued documents, where old travel dates are crossed out and new dates are indicated at the top. There is no need to recalculate the daily and other expenses of an employee on a business trip, this is only a transfer; the duration of the trip remains the same.