Business trips of employees from the point of view of personal income tax, insurance premiums and income tax

What business trip expenses are eligible for reimbursement?

The provisions of Art. 265 of the Tax Code of the Russian Federation, expenses incurred by an employee during a business trip are included in the list of other expenses. The list of such expenses includes costs for travel, accommodation, meals (per diem), as well as other expenses associated with a business trip (registration of international passports, visas, consular and airport fees, etc.).

We will consider each type of reimbursable travel expenses in the table below:

In what cases is it issued?

A certificate of stay on a business trip is issued by the management of the enterprise (organization) where the employee is employed, and is issued to the latter, if necessary, at his request.

An employee may need the submitted paper in the following situations:

• For submission to judicial authorities. If a person sent on a business trip is a participant (party) in a trial, and the date of the hearing coincides with the days of his stay on a business trip, he can provide the court with a corresponding certificate with a request to postpone the hearing. In some cases, the court may require additional supporting documents, for example, travel tickets to and from the business trip, etc.
• To calculate a mixed type pension. The presented situation is relevant only to employees of regions equated to the conditions of the Far North when traveling to perform a work assignment in the Far North. Based on the provided certificate, pension benefits will be calculated at an increased rate.
• To confirm the validity of the reason for absence from a session at a higher educational institution. Relevant to employees who combine study and work. When submitting the submitted certificate to the university, you can ask to postpone the exam dates to earlier or later.
• To reduce the period between submitting an application to the registry office for marriage and the process itself. In the case where the bride and groom have planned a wedding ceremony for a specific date, but one of them is sent on a business trip for the corresponding period, you can provide the submitted document to the registry office staff in order to postpone the wedding date to an earlier or later date.
• For submission to the police. The represented authorities may require a business trip certificate if the person sent on a business trip has a suspended sentence or is on parole, since such categories of citizens are under special control of law enforcement agencies and do not have the right to leave their place of residence without good reason and notification to the local police officer.
• To a company that manages an apartment building. During long trips, especially abroad, business travelers have the right to demand recalculation of receipts for payment of utility bills due to prolonged absence from their permanent place of residence. To change accounts, you must provide documentary evidence of being away from home for an extended period of time.

If an employee requires the submitted certificate to be presented in several places, the heading of the document may indicate the designation “on request”, however, it should be borne in mind that a number of government bodies (especially the court) do not accept a business trip certificate in the form of a copy or without indicating the institution to which it is provided.

Who can apply?

The Russian Labor Code gives all workers the right to receive documentation confirming their work activity. The business trip certificate refers specifically to the presented group of documents and is issued upon the application of the employee himself.

As a rule, the corresponding application should be submitted to the personnel department of the enterprise (organization), since this is where all information about work activity is recorded.

The response to the application must be provided no later than three working days from the date of its submission.

In some cases, the submitted confirmation paper may be issued by a supervisor or manager (for example, in small legal entities where there is no human resources department).

Also, sometimes a business trip certificate with a daily allowance calculation is required. Such paper is issued by the accounting department of the enterprise with the consent and at the request of the employee (Chapter 14 of the Labor Code of the Russian Federation).

How to prepare for court?

A business trip certificate does not apply to reporting or strict documents.

It is issued upon request and compiled in any form in compliance with the requirements regarding mandatory information that must be contained in it.

If a document is required to be presented to the court, it indicates the full name of the judicial institution in the column of the place of presentation.

It is also necessary to indicate the details of the enterprise (organization), information about the employee and the dates of his business trip (it is important to indicate only the time period, and not the place of business trip). Also, the certificate does not need to indicate the reason for the business trip.

issuing a certificate of being on a business trip to court - sample.

This is what the sample looks like:

Sample for the institute

If a document is required for submission to an institute, it indicates the name of the university to which it will be submitted, as well as information about the official employment of the working student, his position and dates of stay on a business trip.

The certificate can be drawn up either on the letterhead of the enterprise (organization), approved in local regulations, or on a sheet of A-4 format.

certificate of travel for the institute - sample.

This is what the sample looks like:

Example for the registry office

To present a certificate to the registry office, it must contain information about the place of issue or have a designation that it is issued for use “on request.”

The main information that it should contain is the name of the company sending you on a business trip, information about the employee, as well as the dates of departure and return from the business trip.

certificates for the registry office - link.

This is what the sample looks like:

Economic feasibility of travel expenses

In letter No. 03-03-06/3/1456 dated January 15, 2021, the Ministry of Finance recalls that travel expenses are subject to reimbursement if the following conditions are simultaneously met:

• expenses are economically justified;
• expenses incurred are directly related to production (commercial activities);
• there is documentary evidence of costs.

As for the economic justification of travel expenses, the requirement is considered fulfilled provided that the amounts spent by the employee on accommodation do not exceed the market average, and the travel was carried out by economy class transport, taking into account the choice of the optimal route.

As a rule, control over living expenses is carried out through local regulations (Regulations on Business Travel), which fix expense limits (by city, region, employee category).

Travel expenses on a business trip are considered economically justified, provided that the employee got to his destination by the cheapest mode of transport. For example, for an employee who is going on a business trip from Krasnodar to Rostov-on-Don, the cost of travel by rail or bus will be economically justified. If an employee is sent from Krasnodar to Tyumen, then it is advisable to use air transport. Despite the fact that the cost of an air ticket will be higher than the price of a train ticket, the cost of air travel will be considered economically justified taking into account the time spent getting to the destination.

Railway

When traveling on a business trip by train, an employee can buy both a paper ticket and an electronic one. Documents confirming travel on a business trip for the Ministry of Emergency Situations, other government agencies or commercial organizations will be as follows:

• paper ticket - boarding pass on a travel document form (Order of the Ministry of Transport dated 05.08.2008 No. 120);
• electronic ticket - a printed control coupon of an electronic ticket, documents confirming payment (clause 2 of the order of the Ministry of Transport dated 08/21/2012 No. 322, letter of the Ministry of Finance dated 06/06/2017 No. 03-03-06/1/35214).

How to confirm expenses on a business trip

According to the law, travel expenses are subject to reimbursement and are reflected as expenses on the basis of an advance report and documents confirming such expenses.

The advance report is submitted by the employee within 3 working days following the last day of the business trip (based on the order). For example, an employee who returned from a business trip on 04/09/2021 must submit an advance report to the accounting department no later than 04/12/2021.

Below we will look at what documents are needed to confirm travel expenses.

How to confirm per diem

The daily allowance amount is subject to reimbursement based on the following documents:

• order;
• advance report.

Daily allowances are accrued for each day the employee is on a business trip according to the order (both workdays and weekends). Thus, the employer pays the employee per diem not only for days spent in another locality, but also for days on the road.

The amount of daily allowance is determined in accordance with the internal regulations of the company. In this case, the amount of daily allowance included in the tax base should not exceed 700 rubles. (for the Russian Federation) and 2,500 rubles. (for business trips abroad) for each day the employee is on a business trip. If the company’s local regulations provide for daily allowances in excess of the established limit, then the difference between the actual payment and the maximum daily allowance:

• is not taken into account when calculating income tax;
• is subject to personal income tax at the established rate (13% for residents of the Russian Federation, 15% for non-resident employees).

Regular bus and train

You can also go on a business trip by train or intercity bus. You can also use these types of transport while already at your destination. Documents confirming travel on a business trip will be as follows:

• paper ticket - travel card or cash register receipt (clause 2 of Appendix No. 1 to the Rules for the transportation of passengers and luggage by road, approved by Government Decree No. 112 dated 14.02.2009);
• electronic ticket – certificate from the carrier. If a business trip employee only has an electronic bus ticket, then these expenses will not be accepted for tax purposes. The fact is that the form of an electronic bus ticket has not been approved (clause 2 of Appendix No. 1 to the Rules for the Transportation of Passengers and Luggage by Motor Transport, approved by Government Resolution No. 112 of February 14, 2009).

Categories

You will learn:

• How should an employer’s decision be formalized on the basis of which an employee is sent on a business trip?
• What documents now confirm that an employee is on a business trip?
• What has changed regarding the procedure for maintaining logs of posted workers.

The Government of the Russian Federation has once again amended the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749 (as amended on July 29, 2015) (hereinafter referred to as the Regulations on Business Travel)[1]. The amendments entered into force on August 8, 2015 .

ORGANIZATION OF A BUSINESS TRIP

In paragraph 2 of clause 3 of the Regulations on Business Travel, it is now clarified that the employer’s decision, on the basis of which an employee is sent on a business trip to carry out an official assignment outside the place of permanent work, must be written [2]. In practice, it is formalized in the form of an order to send an employee on a business trip (example 1), which is always issued by the employer only in writing. That is, the amendments are more of a technical nature.

Starting from August 8, 2015, the order to send an employee on a business trip became, in fact, the only mandatory document issued by the employer when sending an employee. Other travel documents (travel certificate, official assignment, log book of employees leaving on business trips from the sending organization) can currently be issued at the discretion of the employer (in particular, if this is provided for in a local regulatory act (LNA) (for example, in the Regulations on business trips of employees))[3].

SCIENTIFIC EDITOR'S NOTE

At the same time, tax authorities no longer accept these documents to confirm the validity of calculations, with the exception of rare exclusive situations.

The period the employee is on a business trip must be reflected in the working time sheet. The employer can use unified forms of time sheets (No. T-12, No. T-13), approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment,” or a form developed and approved independently (Parts 2, 4, Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (as amended on November 4, 2014)).

For example , if unified forms No. T-12 or No. T-13 are used, it is necessary to enter the letter code “K” or the numeric “06” (business trip).

ACTUAL DURATION OF STAY ON A BUSINESS TRIP

One of the important innovations is that the Government of the Russian Federation has specified a list of documents confirming the actual duration of an employee’s stay on a business trip [4]. It is given in the new edition of clause 7 of the Regulations on Business Travel.

If an employee travels to the place of business trip and (or) back to the place of work on official transport (a vehicle provided by the employer), on transport owned by the employee (personal car) or owned by third parties (driving a car by proxy), the actual period stay at the place of business trip is indicated in the memo .

The employee submits the memo to the employer after returning from a business trip, along with documents confirming the use of the specified transport to travel to the place of business trip and back. These may be the following documents:

• waybill;
• route sheet;
• accounts;
• receipts;
• cash receipts;
• other documents confirming the transport route.

If a posted worker does not have travel documents, then he confirms the actual length of stay on a business trip with documents for renting residential premises at the place of business trip. When staying in a hotel, the length of stay on a business trip is confirmed:

• receipt (coupon);
• or another document confirming the conclusion of an agreement for the provision of hotel services at the place of business trip, containing information provided for by the Rules for the provision of hotel services in the Russian Federation, approved by Decree of the Government of the Russian Federation of April 25, 1997 No. 490 (as amended on March 13, 2013).

In the absence of travel documents, documents for the rental of residential premises or other documents confirming the conclusion of an agreement for the provision of hotel services at the place of business trip, in order to confirm the actual length of stay at the place of business trip, the employee submits:

• memo (example 2);

and (or) another document about the actual duration of the employee’s stay on a business trip, containing confirmation of the party receiving the employee (organization or official) about the date of arrival (departure) of the employee to the place (from the place) of the business trip.

For example , a letter from the organization to which the employee was sent to carry out the employer’s official assignment.

Thus, the Regulations on Business Travel now regulate in sufficient detail the issues of determining the period of actual stay of an employee on a business trip.

An official note confirming the terms of the employee’s actual stay on a business trip is now needed when sending an employee on a business trip on any type of transport (personal (example 3), official, rented, etc.) in the absence of travel documents (tickets, boarding passes, etc.). P.). In it, the employee indicates the actual duration of the trip and other information necessary for the employer (travel time, list of work assignments completed during the trip, etc.).

Similar information may be indicated in the memo, which the employee draws up in the event that he does not have travel documents, documents for renting residential premises, or other documents confirming the conclusion of an agreement for the provision of hotel services at the place of business trip. Here the employee can explain the reason for his lack of relevant documents

For example , the documents were lost, or he was traveling on a business trip by passing transport, or lived with relatives during a business trip.

In this regard, employers turned to the Federal Service for Labor and Employment (Rostrud) for official clarification. Rostrud, in turn, recognized this fact and pointed out the following:

Extraction

from letters of Rostrud dated May 15, 2015 No. 1168-6-1, dated April 10, 2015 No. 831-6-1

According to clause 7 of the Regulations on the specifics of sending employees on business trips, approved. By Decree of the Government of the Russian Federation of October 13, 2008 No. 749 “On the peculiarities of sending employees on business trips”, in the case of an employee traveling to the place of business trip and (or) back to the place of work by personal transport (car, motorcycle), the actual period of stay at the place of business trip is indicated in the memo, which is presented by the employee upon returning from a business trip to the employer along with supporting documents confirming the use of the specified transport for travel to the place of business trip and back (waybills, invoices, receipts, cash receipts, etc.).

Thus, this rule applies only to cases of travel to the place of business trip by personal transport.

The procedure for traveling to the place of business trip on official, rented, or passing transport is not regulated. We believe that such a procedure can be established by a local regulatory act issued in accordance with Art. 8 of the Labor Code of the Russian Federation.

That is, Rostrud proposed that employers sending their employees on business trips regulate these issues in detail by LNA (for example, by the Regulations on business trips of employees).

NOTE

The need to specify the list of documents confirming the actual duration of an employee’s stay on a business trip arose due to the fact that the previous version of clause 7 of the Regulations on Business Travel did not consider situations related to confirming the actual duration of an employee’s stay on a business trip when he was traveling to business trip on official (rented, passing) transport.

CANCELLATION OF FORMS FOR ACCOUNTING JOURNEYS OF TRAVELED WORKERS

Resolution No. 771 repealed clause 8 of the Regulations on business trips, according to which the Ministry of Labor and Social Protection of the Russian Federation (Ministry of Labor of Russia) was responsible for approving the forms of log books for workers leaving on business trips from the sending organization and arriving at the organization to which they are sent , and the order in which they should be filled out.

FOR YOUR INFORMATION

The forms of accounting logs approved by Order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n “On approval of the Procedure and forms for recording workers leaving on business trips from the sending organization and arriving at the organization to which they are seconded” have not yet been canceled by the Ministry of Labor of Russia.

Thus, from August 8, 2015, employers are not required to keep a log of employees leaving on business trips from the sending organization and a log of employees arriving at the organization to which they are posted.

At the same time, employers can continue to maintain a log of employees leaving on business trips from the sending organization, in the form that is given in Appendix No. 2 to Order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n, as well as a log of employees who arrived on a business trip to the organization , to which they are sent, in the form that is given in Appendix No. 3 to the same Order, if they decided to continue to use these forms, or in a different form, if they decided to register posted workers.

REFERENCE

Current legislation obliges employers to keep logs of posted workers for a specified period[5]. That is, they cannot simply be thrown away as unnecessary.

Completed logs of posted workers, as well as those logs that the employer continues to keep (if he has made the appropriate decision), must be kept for 5 years from the date of registration. The exception is the log books of employees going on business trips abroad, which are stored for 10 years.

Thus, it can be stated that the considered changes in legislation are aimed at further simplifying the document flow on business trips.

Conclusions:

1. Starting from August 8, 2015, the order (instruction) to send an employee on a business trip is, in fact, the only mandatory document drawn up by the employer when sending an employee.
2. The regulations on business trips now regulate in sufficient detail the issues of determining the period of actual stay of an employee on a business trip.
3. The procedure for traveling to the place of business trip on official, rented, or passing transport may be established by the employer’s LNA.
4. As of August 8, 2015, employers are no longer required to keep logs of posted workers.

[1] Decree of the Government of the Russian Federation dated July 29, 2015 No. 771 “On amending the Regulations on the specifics of sending workers on business trips and invalidating subparagraph “b” of paragraph 72 of the changes that are made to acts of the Government of the Russian Federation on the activities of the Ministry of Labor and social protection of the Russian Federation, approved by Decree of the Government of the Russian Federation of March 25, 2013 No. 257" ® (hereinafter referred to as the Amendments, Decree No. 771).

[2] Clause 1 of the Amendments.

[3] Article 168 of the Labor Code of the Russian Federation.

[4] Clause 2 of the Amendments.

[5]Clause “h” of Art. 695, note 2 to paragraph “h” of Art. 695 List of standard management archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating storage periods, approved by Order of the Ministry of Culture of Russia dated 08/25/2010 No. 558 (as amended on 02/04/2015); clause 6 of the Procedure for recording employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded, approved by Order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n.

What to do if the necessary documents are missing?

In some cases, for a number of reasons, the employee cannot provide the employer with any of the listed documents. In such a situation, the main confirmation of the fact of a business trip will be a memo or other document containing notes from the receiving party. The document must indicate the employee's arrival date and departure date.

According to current legislation, every employee going on a business trip has the full right to reimbursement of expenses associated with this trip.

New rules for confirming the duration of an employee’s stay on a business trip

Decree of the Government of the Russian Federation dated July 29, 2015 No. 771 (hereinafter referred to as the Decree) determined the list of documents that confirm the period of actual stay of the employee on a business trip.

In general, an employee going on a business trip travels there by public transport (airplane, train, bus). The actual duration of his business trip is determined by the travel documents that the employee must present to the employer upon returning from the trip.

If an employee goes on a business trip in official transport or in his own car, according to the Resolution, other documents will be required:

- a written decision of the employer, according to which the employee goes on a business trip in a company car or his own car.

- the employee, upon return, must draw up and submit to the employer a memo to which documents are attached confirming the employee’s route: waybill, route sheet, invoices, receipts, cash receipts, etc.

If the employee does not have travel documents, then in this case, according to the Resolution, the period of actual stay of the employee on a business trip is determined by the documents for the rental of residential premises. If the employee stayed at a hotel, the period is determined by a receipt (coupon) or other document confirming the provision of hotel services, which is issued in accordance with the rules for the provision of hotel services (approved by Decree of the Government of the Russian Federation of April 25, 1997 No. 490).

If the employee does not have any documents indicating that he is traveling on a business trip (for example, a short-term business trip when the employee is not required to stay overnight at the place of business trip), then in this case the employee must simply provide the employer with a memo. Another document containing confirmation of the receiving party about the date of arrival (departure) of the employee can be attached to the memo. Providing such a document is not mandatory, so the receiving organization can issue such a document only in good faith.

The Decree cancels the obligation to keep logs of employees arriving and departing on business trips (clause 8 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

Resolution No. 771 came into force on August 8, 2015 and applies to business trips on which the employee is sent after this date.