Who can be sent on a business trip and for how long?

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Work activities can also be carried out outside the organization. The law allows employees to be sent on business trips. Sending a citizen to another country or city must strictly comply with the provisions of the Labor Code of the Russian Federation. It records the procedure for registering a business trip and its maximum duration.

Attention

Violation of the provisions of current legislation is fraught with negative consequences. Therefore, it is worth understanding in advance all the features of a business trip under the Labor Code of the Russian Federation.

What is considered a business trip?

A business trip is a trip by a company employee to carry out an official assignment outside the permanent place of work. This definition is enshrined in the Labor Code of the Russian Federation. Sending is carried out on the basis of the order of the employer. If a citizen holds a position that requires him to constantly perform work duties while traveling, this will not be considered a business trip.

If a company sends an employee to perform a work assignment in another city or country, the action must be carried out in strict accordance with the procedure determined by the government of the Russian Federation. The specifics of going on a business trip and other nuances relating to it are enshrined in Resolution No. 749 of October 13, 2008.

For your information

If a citizen is sent to a structural unit of an organization that is located abroad or in another locality, this will also be considered a business trip.

If an employee is sent to another city to perform a work assignment, the following actions must be completed:

Management issues a corresponding order.
The citizen is provided with an advance.
Upon returning from a trip, the employee fills out reporting documents.

The Labor Code establishes a wide range of guarantees and compensations. Payroll during the performance of an official assignment outside the main place of business is carried out on the basis of the average income of the employee.

Billing period

We mentioned earlier that travel payments are subject to certain tax-related limits. However, the amount of compensation may be different for each employee, depending on his salary. Thus, the basis for calculating travel payment is based on the last 12 months worked. However, sometimes there are exceptions when, for various reasons, the payroll period is different. Typically this happens in the following cases:

employee experience – less than 1 year;
the man got a job and immediately went on a trip;
as a result of reorganization, a person becomes an employee of another company;
It is more convenient for the company to use a different period.

Duration of business trip according to the Labor Code of the Russian Federation

A business trip according to the Labor Code of the Russian Federation must have a strict duration. In accordance with the definition enshrined in the regulatory legal act, a citizen goes on a business trip to carry out the order of the company’s management. When a certain event occurs, the business trip must end.

Explanations regarding the duration of the trip are enshrined in paragraph 4 of regulation No. 749. It states that the day of departure and return are included in the total travel period. If departure is made before 23:59, this day will be considered the moment of departure. If the departure time is indicated on boarding tickets as 00:00 or later, the departure date will be considered the next day.

The duration of the trip depends on the instructions of the management. It is obliged to draw up an appropriate order. It is issued in writing. The order states:

the purpose for which the citizen is sent to another entity or country;
duration of the work assignment;
other nuances concerning the specifics of performing assigned tasks.

Additional information
The law allows you to adjust the period depending on emerging circumstances. If the employee completed the task before the date specified in the order, he has the right to return to his permanent place of work. Illness or unforeseen delays in travel may cause an extension of the deadline for completing a work assignment. This fact must be documented. An additional order is issued to record the changes.

Business trip concept

According to Art. 166 of the Labor Code, a business trip is a trip by a subordinate outside an enterprise, city or country in order to carry out instructions from management. This term applies to all categories of workers, except those whose activities are directly related to constant travel (couriers, truck drivers, pilots, flight attendants, etc.).

Before sending an employee on a business trip, management must create an order that states the purpose of this decision, the length of stay of personnel outside the permanent workplace, and the procedure for paying for field work. In this case, the costs of travel and paperwork are borne only by the management.

Regulations

The procedure for registration and features of business trips are prescribed in two legal acts:

Labor Code. Articles 166 – 169 fully explain the concept of a business trip, list a list of guarantees from the employer and the state, and also establish the circumstances under which a subordinate can count on reimbursement of expenses;
Decrees of the Government of the Russian Federation. PP No. 729, 749, 771, 812, 922 and 1595 contain detailed information on the procedure for compensation of expenses received by an official on a business trip, the specifics of choosing a direction and the algorithm for calculating daily income, including allowances (including in foreign currency).

Attention! The organization of business trips is also mentioned in the tax code, namely in Chapter 25. It establishes the amount of duty for an employee, depending on the direction chosen by the employer and the length of his stay.

Business trip concept

A business trip, according to the Labor Code of the Russian Federation, is considered to be the execution of instructions from a manager outside the permanent workplace. Depending on its duration, chosen direction and circumstances, a business trip can be divided into the following categories:

Foreign and local;
Long-term and short-term;
Group, single, regular and unscheduled.

Special attention should be paid to part-time business trips. After all, if a citizen was sent on a business trip from his main place of work, then in a secondary position he will have to adapt to a new schedule. But in the opposite situation, he simply may lose part of his salary for refusing an assignment outside the enterprise.

Departure procedure

A unified algorithm for organizing business trips is prescribed in Decree of the Government of the Russian Federation No. 749, and it consists of the following six stages:

Selecting an employee to perform tasks outside the enterprise (when preparing personnel for a business trip, it is necessary to rely on Article 259 of the Labor Code, which prohibits sending pregnant women and minors on a business trip);
Obtaining written consent from a subordinate to leave (having selected one or more employees, the boss must send them a notice, which must indicate the possibility of their refusal to travel);
Issuance of an order (in accordance with Government Decree No. 1595, the employer no longer needs to draw up an official assignment for his subordinate and issue him a special certificate. Now these documents are replaced by a decree drawn up on behalf of the director);
Calculation of an advance (in accordance with Article 168 of the Labor Code of the Russian Federation, the boss is obliged to provide personnel sent on a business trip with funds to cover expenses related to travel and accommodation);
Recording the departure of an employee (the manager must keep records of shifts worked by people who are away);
Receiving a report (after completing tasks outside the enterprise, the subordinate provides the boss with a detailed report on the actions he performed).

Additionally, travel shifts must also be recorded in the time sheet. This requirement is prescribed by Art. 91 Labor Code of the Russian Federation.

Travel time

In order to calculate the exact amount of time spent away for work reasons, a citizen just needs to add up:

All shifts worked on a business trip;
Weekends spent outside the city by order of management;
Time spent traveling in the indicated direction and back.

It is important to know! If the subordinate left at 23:59, as indicated in the log, then the countdown will begin from that day.

At the same time, the law prohibits an employer from sending personnel on a business trip for a period lasting more than 40 days. The only exceptions are those groups of workers who are employed in the construction industry. For them, the maximum period of departure reaches 1 year. But the minimum duration of a business trip can even be calculated in hours. Although, according to the timesheet, registration is daily.

Maximum duration

If you carefully read the Labor Code of the Russian Federation, there are no provisions in it regarding the maximum period of a business trip. In accordance with established standards, the period of a citizen’s stay on a trip is determined by the employer. In this case, the company must comply with the following requirements:

draw up a written order that reflects the purpose of sending the citizen to another locality or country, as well as the approximate time frame for completing the official task;
have a concluded agreement with the employee sent on the trip. If a person is not officially employed, he has the right to refuse to complete the assigned task.
The employee's main duties should not be of a traveling nature.

Please note:
If the requirements are not met, it will not be possible to send a specialist to work in another city or country. It must be borne in mind that the trip cannot continue indefinitely. The deadline for its completion is the fulfillment of the employer’s instructions. In another situation, sending a specialist to another locality may be regarded as a transfer to another company. The rule is enshrined in Article 72.1 of the Labor Code of the Russian Federation.

Proof of expenses

Previously, the business trip must be properly documented, and the employee must be issued certain documents. The list of papers includes a certificate, a report and a document with an official assignment. In 2021, the situation has changed, and the head of the enterprise can independently determine in which document to record the purpose of the business trip. It must also be duplicated in the corresponding order, which is issued at the enterprise. Sometimes the employer has its own forms designed for such situations.

The company’s documentation, as a rule, describes the nuances of arranging a business trip. If this is provided, the employee is obliged to submit a report in the prescribed form after the end of the trip. To confirm the time spent on a trip, a person must have tickets, receipts, travel coupons, etc. with him. When an employee uses his car for business purposes, the appropriate document must be drawn up.

Sending an employee on a business trip under the Labor Code of the Russian Federation

If you plan to send an employee on a business trip, you must complete a number of mandatory actions. The standard procedure is as follows:

The employer approves the schedule.
In accordance with the document, an order is issued. It records the date of departure for the trip and the purpose of the action. Additionally, a service assignment is issued. The result of the journey should be the completion of the assigned task.
On the day specified in the order, the employee leaves the enterprise and goes to the specified destination. The day of departure is considered the day the business trip begins. The citizen is first given an advance to pay expenses. A note is placed on the time sheet indicating that the employee has been sent to perform a work assignment.
A person carries out activities in a new place. When the work is completed, there is a return to the company.
The employee submits a report on the work done. It may contain information about the completion of a work assignment or a negative result of the trip. In the latter situation, you will need to indicate the reasons.
Upon returning to the main place of work, the citizen is obliged to submit payment documents confirming the intended use of the allocated funds.

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.

Payment

The specifics of payment for business trips are reflected in Article 167 of the Labor Code of the Russian Federation. It states that employees are paid based on their average daily earnings. Cash is accrued for each day of absence from work. To calculate the average daily income, the calendar year that precedes the period of departure of the trip is taken into account.

If a person has been working for a company for less than a year, income for the period worked is taken into account when determining average earnings. This calculation scheme is used even if a citizen works for a company for only a few days. When determining average daily earnings, the following are not taken into account:

Holiday to care for the child;
disability benefits;
payments for downtime days;
other monetary payments that the employee received without working.

Additional information
To determine the average daily earnings, an authorized employee sums up all income for the period and divides it by the number of days during which the citizen performed work. The total value is multiplied by the period during which the person will be on a business trip. This amount of money will be provided to the employee for the trip. If the resulting amount is less than the usual daily income, the company has the right to pay the employee additionally. The fact of providing additional funds is recorded by local acts. If the resulting amount exceeds the usual daily income, the calculation of travel allowances is based on this indicator.

Features of calculations and payments

The head of the company has the right to independently decide the amount of payment for the business trip.
The Labor Code of the Russian Federation does not include any specific requirements on this issue. As practice shows, small companies set the payment per day at 700 rubles due to the fact that this amount is not subject to taxation. If the amount of travel allowance exceeds this limit, then you will need to incur additional costs. As for trips abroad, the daily allowance for business trips to other countries is, as a rule, 2,500 rubles. Note that today everything that exceeds the specified limits should be subject to insurance payments, but they are not deducted from payments per day. To make it easier to understand this system, let's look at a specific example. Let’s say a person was on a trip for 4 days, and for every day they were given 1,000 rubles. That is, the total amount is 4,000 rubles. Personal income tax will not be charged on the amount of 2,800 rubles (4*700). To calculate it, the excess of the limit will be taken, that is, 1,200 rubles. This amount is also subject to insurance premiums.

Cancellation of a business trip

The Labor Code allows some categories of citizens to refuse to go on a business trip. According to the Labor Code of the Russian Federation, the employer is obliged to request written confirmation of consent to travel from the following employees:

women raising children under 3 years of age;
persons who are guardians of minor children;
workers who raise children under 5 years of age without the help of a spouse;
citizens whose family has a disabled child or a relative suffering from a serious illness and in need of care.

IMPORTANT
If an employer draws up an order without obtaining the consent of the above categories of citizens, this will be a direct violation of the norms of the Labor Code of the Russian Federation.

Business trip on a day off

A person may be sent to another city to complete a task for a long period of time. Often the period of being away from a permanent workplace falls on weekends. The law does not oblige employees to carry out work activities during the required rest period. A citizen has the right to use a day off in accordance with the standard schedule.

However, working on weekends is also not prohibited by the Labor Code. As compensation, time off or a change in wages will be provided. Payment for days off worked is doubled. The fact of carrying out labor activity during the period of required rest must be documented. The citizen will have to provide supporting documents to the organization’s accounting department. Information about work on weekends is entered into the work report sheet. Additionally, the fact is reflected in the order.

Payment for business trips on weekends under the Labor Code of the Russian Federation

Attention:
If a person is forced to work on weekends, the company is obliged to provide double pay for this period.

The rule also applies during a business trip. It is recorded in Article 139 of the Labor Code of the Russian Federation. If the day off falls on the day of arrival or departure from a business trip, the employee also has the right to qualify for increased pay.

Payment will be provided only if there is documented evidence of work activity during the required rest period. If the employer finds out that the employee will be forced to work during the day off, this fact must be reflected in the order in advance. In addition to basic information, the document must contain the reasons that led to the need to complete the task at an inappropriate time.

Additional Information

It must be taken into account that increased pay is provided only for the period of time actually worked. If a citizen rested on a day off while on a business trip, he does not have the right to claim an increase in the amount of payment for the business trip.

Nuances

There are a number of additional nuances that employees and employers should remember. Often employees feel that they are sent on trips too often. However, the Labor Code does not impose restrictions on the number of business trips. In this case, the length of the working day must be respected and days off must be provided.

Foreign employees may also be sent on travel, but provided that they have permission to carry out activities in the territory in which the official task will be performed. If there is no patent, the duration of the trip cannot exceed 10 days. If the employee is highly qualified, he has the right to work without permission for 1 month. For representatives of creative professions, the restriction is lifted.

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