Arranging for a business trip begins with preparing the assignment and determining the deadline. After checking the possibility of sending an employee, an order is issued, an estimate is drawn up, and an advance is issued for the report. The entire period of absence from the work place of the traveler is noted in the report card in a special way. After the return, the advance report is approved and recalculation is performed.
- 2 Stage 1: preparing for the trip
2.1 Video: how to send an employee on a business trip - 2.2 Duration of the trip
What has changed in travel arrangements?
Changes in legislation regarding the preparation of documents when sending specialists affected the completion of:
- travel certificate;
- travel log;
- official assignment;
- trip report.
Now the requirements to fill them out have been canceled. The Labor Code of the Russian Federation and the Regulations on Business Travel do not say anything about these documents, which were previously considered mandatory.
However, if the head of the company considers it necessary to maintain such documentation and introduces such a rule into the internal regulations on business trips, then the following must be prepared:
- travel certificate;
- official assignment;
- business trip registration log (a record is made about the traveler).
After returning, the employee submits a trip report.
The following must be completed:
- order to go on a business trip;
- advance travel report.
The order is issued by the manager, the document is signed by an official authorized to send employees on a business trip. And the traveler prepares an advance report after his return. An important point: if the duration of the trip changes, an additional order is issued to extend the duration of the trip or cancel it.
There is no longer any need to obtain a travel permit
The employee is familiarized with orders to be sent on a business trip, to extend its duration, or to be recalled from a business trip against signature. Before issuing the order, the employee is notified of the change in the duration of the assignment.
How to arrange a business trip correctly in 2017
Traveling on official business has become much easier. According to current regulations, only a business trip order is required from travel documents; there is no need to issue a certificate. If he travels by car, he will need to issue a memo. When returning from an assignment, you are required to submit an advance report with accompanying papers.
In certain situations, an employee may need to confirm his absence from his place of permanent residence. A certificate of his stay in another city for the purpose of performing work duties may be required to be presented to an educational institution to reschedule exams, to a management company to revise calculations of the cost of housing and communal services, etc. The director does not have the right to refuse to issue such a document to a company employee. He is obliged to issue the relevant certificate within three days. The certificate confirms that the employee works for this company and was in another city on the specified dates to perform official tasks. The signature of the responsible person and the seal of the institution are affixed.
Regulations on business trips - sample 2017
This document reflects both the key aspects of organizing business trips and the specifics inherent in a particular company. The procedure for establishing the duration and mode of trips, their documentation, payment for trips on weekends, and the procedure for reporting expenses are discussed.
The regulations establish standards for daily allowance. Since January of this year, a change has been made to the procedure for paying insurance premiums on daily allowances. Previously they were exempt from such contributions. Now, exceeding 700 rubles for trips within Russia and 2,500 rubles for trips abroad will be subject to payments to the budget.
Based on these new rules, employers need to decide either to reduce the daily allowance amount or to keep it unchanged.
Order on sending on a business trip - sample
To issue an order, a company has the right to use either a unified form or a form developed directly by the company (with all the necessary details). The order indicates the performer and purpose of the official assignment, the destination address, and the signature of the director of the company or his deputy.
and transfer
Such a document is issued taking into account the circumstances. For example, if an employee temporarily loses their ability to work, the work trip must be cancelled. Its continuation in the event of an employee’s illness is possible only with his written consent.
In practice, cases such as the recall of an employee from a business trip for family or personal reasons, due to weather conditions, as well as other force majeure circumstances, are fixed in the above provision.
An order to cancel a work trip is issued on the basis of an official memorandum, which indicates the reasons for the cancellation. The issued accountable funds are returned to the company's cash desk. If part of the funds has been spent, an advance report is drawn up and the remainder is deposited. The return period is determined by the manager in the cancellation document.
An order to reschedule a business trip is issued in the same manner.
Stage 1: preparing for the trip
Preparation for going on a business trip begins with checking the possibility of entrusting such a task to a specific official. There is a whole list of prohibitions and restrictions. In particular, it is prohibited to send employees under 18 years of age and pregnant women on business trips. Even if they agree, there is no way to send them on business.
Further, there are categories of employees who can be sent, but it is necessary to obtain from them written confirmation of consent to the secondment. Here is the list:
- women with children under 3 years of age;
- women with medical travel restrictions;
- a parent raising a child under 5 years of age alone (this also applies to guardians);
- parents raising a disabled child;
- an employee caring for a sick family member;
- foreign employee;
- highly qualified specialist;
- an employee with a disability;
- an employee working under an apprenticeship contract (for the duration of the agreement, unless the trip is related to the apprenticeship).
Consequently, the secondment of a specialist from the specified list begins with a request for his consent to be sent. When addressing a question about a trip, it is necessary to notify the sender of his right to refuse a business trip (Part 2 of Article 259 of the Labor Code of the Russian Federation). It is prohibited to forcibly send the listed persons, as this entails administrative liability.
Video: how to send an employee on a business trip
Duration of the trip
The duration of a business trip consists of the time required to travel to the destination and back, and the duration of the work assignment. The duration of execution of orders is determined based on the assigned tasks, and travel time is calculated using travel documents. Most often, the duration of the trip is fixed according to the departure and arrival dates indicated on the tickets.
If there are no tickets, then a confirmation document may be a hotel stamp, as well as a rental agreement.
If the employee traveled by his own transport, then the period is determined by the memo, which he draws up after returning. All documents confirming the trip are attached to it. In this case, it is important that the travel period is no longer than the period specified in the business trip order.
Daily allowance for business trips in 2021 - amount in Russia
Per diem represents additional expenses for the traveler. This includes expenses for food and other expenses that the employee has the right to consider necessary for his convenience at the place of stay. In 2021, their maximum amount not subject to personal income tax is 700 rubles per day in Russia.
Daily allowances are calculated based on the number of days of travel, including:
- days on the road;
- holidays and weekends;
- unplanned stops.
The business traveler does not report for this type of expense.
Daily allowance for business trips abroad
When traveling abroad, the limit of additional expenses not subject to mandatory payments is 2,500 rubles. in a day.
These daily allowances are calculated based on the number of days spent by the business traveler outside the Russian Federation. It is necessary to take into account that when traveling to Kazakhstan, Belarus and other CIS countries, the fact of crossing the border is not noted in the international passport. For the purpose of calculating daily allowance, the day of border crossing with these countries is determined by travel documents.
Stage 2: preparation of travel documents
After determining the candidacy for dispatch and calculating the duration of the trip, an internal order is issued in writing - an order or instruction on sending on a business trip.
The order can be issued arbitrarily; it is important that the text makes it clear who the head of the organization is, who exactly is being sent, where and for how long. To issue an order, the unified form No. T-9 can also be used (if several employees are sent on business, form No. T-9a).
The text of the order specifies the duration of the business trip.
The purpose and objectives of the trip can be stated in the text. The person who has the authority to send employees on a business trip has the right to sign the order. It is also necessary for the traveler to familiarize himself with the order against signature - it is very useful, especially if the employee has low executive discipline.
If the internal company travel regulations require the execution of an official assignment, then it can be filled out in free form or according to the unified form No. T-10a. The job assignment specifies:
- last name, first name, patronymic of the seconded employee;
- place and duration of the trip;
- the purpose and tasks to be completed;
- contents of the report based on its results.
The assignment indicates the purpose and objectives of the business trip
The travel certificate is issued in form No. T-10, the following entries are made in it:
- about an employee sent on a business trip;
- about the duration of the business trip;
- about the place and purpose of the trip.
Notes are also made here about arrival and departure to destinations.
The certificate contains marks indicating arrival (departure) at the destination
The final stage is to prepare an estimate for the trip, this paper is signed by the chief accountant and manager. A cash order is issued using it and the amount required to purchase a ticket, pay for housing and stay during the entire trip is issued in advance. An advance is issued before the trip; failure to issue money before departure is considered a violation of the law.
On the day of departure, an entry is made in the business trip log about the employee being sent. The date of departure and arrival are counted towards the duration of the business trip, so presence at the workplace on these days is determined by the decision of management.
During all days of a business trip, a mark (K) or a digital code (06) is entered in the work time sheet in form No. T-13; the hours worked are not entered. The time sheet for the posted employee is filled out on the basis of the travel order. Non-working days and holidays falling on business trip dates are marked with the code РВ (or 03). This is necessary when calculating wages on weekends and holidays.
Working days of the traveler are marked with code (K), weekends and holidays (RV)
Business trip order in 2021 - sample
An order to send an employee on a business trip can be drawn up in form T-9. There are special samples for this. In accordance with the change in legislation, an employee is sent on a business trip only after the decision of the manager. , Resolution number 749 was actively used . In reality, almost nothing has changed. The order and decision must indicate the period on the basis of which the employer sends a seconded employee to perform a work assignment. The document can be noted in the order form.
The law states that if a company has become accustomed to using the standard T-9 form, it may continue to use it. But if there is a desire, this form can be improved. You can fill it with important changes or, on the contrary, remove information that is not needed.
Stage 3: extension of the secondment period
The procedure for extending a business trip is as follows:
- the employee is notified of the extension of the business trip;
- issue an order;
- calculate daily allowances;
- pay the employee the amount necessary for the additional period.
It is necessary to obtain written consent from those employees who are sent on business trips with their written consent.
The employee is notified of the extension of the business trip by any available means.
Amount of travel expenses in 2016: daily allowance
It should be noted that the legislation does not provide for specific amounts of daily allowance that must be paid to the employee. Determining their size rests with the organization itself, and therefore specific amounts are fixed in a local act or collective agreement of the company.
At the same time, however, it is important that the maximum amount of tax-free daily allowance is determined at the legislative level. So, for a business trip within the Russian Federation this amount is 700 rubles, and for foreign business trips 2,500 rubles daily. Thus, when providing an employee with daily allowance in excess of these amounts, personal income tax will have to be paid.
Step 4: Reimbursement
Within three days after returning, the employee submits an advance travel report. This document can be prepared in free form or use the unified form No. OA-1. It should be accompanied by all documents confirming expenses - checks, payment receipts, tickets.
Since the employer compensates for travel to the place of business trip, payment for housing and accommodation, documents confirming payment for these services must be attached to the report.
It is possible that the company also accepts compensation for additional expenses - for purchasing travel documents, obtaining a foreign passport, obtaining a visa, paying for communication services. It is useful to inquire about the possibility of compensation for these expenses before the trip, and if this is permissible, obtain permission from your superiors.
If, according to supporting documents, it turns out that an amount greater than the advance payment was spent, the company will issue the unpaid money. If, on the contrary, more was given in advance than was spent, then the employee must hand over the unused funds to the cashier.
The employee reports on the results of the business trip in free form
Business trip in your own car
If an employee goes on a business trip using personal transport, an additional agreement is concluded with him, which fixes the amount of compensation for the use of the car, the amount of depreciation and other expenses reimbursed by the company. At the same time, the procedure for compensating expenses when traveling on a business trip using personal transport is indicated. Since the manager’s decision on such a business trip must be written, this point can be indicated in the order.
At the end of the trip, a memo is submitted in which the duration of the trip should be indicated. This reporting document is accompanied by a route sheet (waybill), cash receipts, invoices, and receipts confirming the route of the vehicle. Also, the duration of the trip can be determined by documents from the hotel or rental agreement.
Foreign business trip
Registration of a foreign business trip occurs in the same way as a domestic Russian one, with the only addition that the money is paid in foreign currency. Here it is important to correctly determine how many days are paid in foreign currency and how many in rubles. Time spent on the territory of a foreign state and travel outside Russia is paid in foreign currency, travel through Russian territory is paid in rubles. The date of crossing the state border is paid in different ways: the day of departure from Russia - in foreign currency, the day of entry into our country - in rubles. Travel allowances can be issued through a cash desk or credited to a bank card.
Payment of daily travel expenses in 2018: special cases
For one-day business trips across the territory of Russia, payments are not provided (clause 11 of Decree No. 749), but the remoteness of the business trip, the specifics of the official assignment, and the convenience of transport links are taken into account.
When an employee is sent on a business trip abroad, additional costs may be added to the main costs associated with the business trip. All fees associated with currency exchange must also be paid by the business. When paying for a business trip abroad, the employer has the right to set the amount of payments in foreign currency and, in fact, pay in rubles (the equivalent of the amount in foreign currency). When an employee goes on a one-day trip abroad, the calculation will be 50% of the full amount of daily allowance specified in the company documents (clause 20 of Resolution No. 749).
This is interesting: Order for recovery of educational expenses (sample)
After returning from a business trip, the employee is required to provide an advance report to the company’s accounting department (clause 26 of Resolution No. 749).
Important! It is not the employee’s responsibility to report to the employer on the use of daily allowances, only on the total amount.
There are no supporting documents for business trips (clause 20 of Resolution No. 749).
Business trips and vacations: is this possible?
Vacation is an employee’s personal time, which he disposes of at his own discretion. And if such a need arises, then sending on a business trip can only be done with the written consent of the employee.
An important caveat is that only annual paid leave can be interrupted. In such an extreme case, the company formalizes the recall of the employee from vacation, then, with his written consent, issues a business trip order.
It will not be possible to combine vacation and business trip according to the documents: either the person is working or on vacation
Revocation from a business trip or its cancellation
The Labor Code does not provide clear instructions on actions to take when business trips are cancelled. Cancellation of a trip or recall ahead of schedule is carried out in several steps. Before issuing the order, the employee is notified of the extension of the business trip (or recall from it). Then an order is issued. Next, the employee is introduced to this order against signature; this can be done after returning to the workplace. If the money has already been issued, but the business trip is canceled or interrupted, the employee draws up an advance report and returns the previously issued and unspent funds.
