The day of arrival from a business trip is considered a working day. After the working day - on a business trip. Accounting and tax accounting of travel allowance

Business trips are established in the manner determined by the Government of the Russian Federation (part 2 of article 166 of the Labor Code of the Russian Federation). At present, the Decree of the Government of the Russian Federation of October 13, 2008 No. 749 approved the Regulation on the peculiarities of sending employees on business trips (hereinafter referred to as the Regulation).

According to paragraph 4 of the Regulations, the day of arrival from a business trip is the date of arrival of a train, plane, bus or other vehicle to the place permanent job seconded. When the vehicle arrives before 24:00 inclusive, the day of arrival from a business trip is considered the current day, and from 00:00 and later - the next day. If the station, wharf or airport is outside a built-up area, the time required to travel from the station, wharf or airport is taken into account.

Attention

In this case, the employee arrived from a business trip on Thursday evening (that is, before 24.00). Therefore, on the next working day - on Friday, he must go to work, since the business trip has already ended.

Now, as for the documents confirming the actual dates of the business trip.

In connection with the adoption by the Government of the Russian Federation of Decree No. 1595 dated December 29, 2014, the procedure for sending an employee on a business trip has been significantly simplified. The employer no longer needs:

Helpful Hints

    Compile a work assignment.

    Issue a travel certificate.

    Require the employee to provide a written report on the work performed on a business trip.

Now the actual period of stay on a business trip can be determined based on:

    travel document submitted by the employee upon return from a business trip;

    service note - in the case of the employee's travel to the place of business trip and (or) back on official transport, on transport owned by the employee or owned by third parties (by proxy). The employee submits such a document upon returning from a business trip with the attachment of documents confirming the use of the specified transport for travel to the place of business trip and back (waybill, route sheet, invoices, receipts, cash receipts and other documents confirming the route of transport);

    document on the rental of accommodation at the place of business trip in the absence of travel documents. When staying at a hotel, the specified period of stay is confirmed by a receipt (coupon) or other 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;

    memo (and/or other document) about actual term stay of the employee on a business trip, which contains confirmation of the receiving party of the employee (organization or official) about the time of his arrival at the place of business trip and departure (in the absence of travel documents, documents for renting accommodation or other documents confirming the conclusion of an agreement for the provision of hotel services at the place of business trip).

In relation to the situation under consideration, the employer in the time sheet for the period from Monday to Thursday puts down the letter or number code corresponding to the business trip, and for Friday the letter or number code for daytime work is put down indicating the actually worked employees on that day time.

If the actual period of the trip turned out to be less than the planned one and the organization did not refuse to issue a travel certificate, then it reverse side the date of actual arrival (the end of the business trip) will be indicated. If the employer does not issue travel certificates, then the end date of the business trip is confirmed by travel documents.

Many personnel officers are afraid to leave the order to send an employee on a business trip unchanged due to a mismatch in dates. If, nevertheless, a decision is made to change the order to send the employee on a business trip so that the terms indicated in the order do not differ from the data of the time sheet and travel documents, you can issue an order to change the duration of the business trip or make an appropriate mark on the order to send the employee to it .

In the first case, the order is issued in an arbitrary text form, it indicates: the changed end date of the business trip, the reason, etc. The basis for issuing the order is, for example, travel documents.

In the second case, on the order to send the employee on a business trip, you can make a note about its actual period.

Decision of the Supreme Court of the Russian Federation of June 20, 2002 N GKPI2002-663 How can a day off for a business trip on a day off be compensated? What conditions must be met if an employee wants to take time off for being “on the road” on a day off:

  1. A written application must be submitted to agree on a date for the provision of time off.
  2. In the reporting documents, the employee is obliged to attach the relevant travel documents confirming the dates and amounts of travel during the business trip.
  3. When deciding to receive a separate day off, work for the day off is paid in a single amount.
  4. Day off is not paid.
  5. In the event that an employee receiving a salary refuses to take time off (for the day of arrival or departure), he must be paid for this day in double the daily salary.

Necessary Special attention issue a travel order.

Is it possible to take time off for a business trip?

Attention

A travel application form can be downloaded from our website. The issue of going to work on the day of poisoning and returning from a business trip must be agreed in advance with the employer, p.


4

Decree 749 overtime work and his written wish on the form of compensation for such work (rest or double average daily rate), the order to send him on a business trip is already drawn up taking into account the date of the day off for work on a business trip. If everything did not happen according to the preliminary scheme, then, after the return of the specialist, an order is issued to compensate for labor in excess of the monthly norm with extra days of rest.

Features of work on business trips for women Labor Code although it prohibits discrimination of workers on the basis of gender, it still singles out ladies with special needs in a separate group.

Business trip leave

Business trip on weekdays and weekends The most productive time for fulfilling the task of the employer is working days during the daytime. After all, the majority Russian enterprises Works eight hours Monday through Friday from 8 am to 7 pm.


Info

That is why management tries to organize a business trip at the beginning or in the middle of the week in order to optimize the time spent and the financial costs of paying for it. It is quite logical that a day off for a business trip on a weekday is possible only if the assigned employee performed the task assigned to him for longer than a normal working day.


A prerequisite for this is that the posted worker has a written instruction from his superiors about the need to work overtime, Art. 99 TK. Another thing is when a business trip takes weekends or holidays.

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Important

For example, if a staff unit was forced to work on Saturday, then upon returning from a business trip, she will be entitled to double payment, depending on the salary received, or one day of unscheduled rest. In this case, you can choose any period from the current month, but as a rule, most prefer to take exactly the beginning of the week (part 3).


How is travel leave paid? In the event that the provision of time off for a business trip on weekends is chosen, then additional charges not provided for them. The employer issues an order, according to which the staff unit has the right to unscheduled rest while maintaining the standard salary.
If payment is chosen, then its provision is necessarily provided in a double amount, based on the daily or hourly calculation of earnings.

Returning from a business trip - when to leave?

Labor Code of the Russian Federation) Women accepted under a student agreement A business trip should be directly related to training, the work schedule will be agreed with educational institution(no time off for a business trip), according to article 166 of the Labor Code of the Russian Federation Underage workers, except for creative professions It is clearly forbidden to send her to another locality for work. (Article 268 of the Labor Code of the Russian Federation) All other women practically do not differ in labor rights from male employees, which means they can be sent on a business trip. To the same extent, they have the right to demand for themselves the return of the overworked hours in the form of double pay or rest.

If the employee went on a business trip on Saturday and arrived at the place on Sunday, then both days off must be considered spent in order to complete the task. Accordingly, it should be compensated (with money or time off) for two days already, p.

5 of Decree 749.

Is there a day off after a business trip for the purpose of training?

The amount of payments for the day of departure will be: 200 rubles. + 1761.9 rubles. x2 \u003d 3723.8 rubles. In the case when an employee used a day off for a business trip on a day off, then this day on a business trip is paid in a single amount and the amount of payments will be: 200 rubles.

RUB 1761.9 = 1961.9 rubles. The remuneration of employees specially sent to perform work during the holidays is shown in the table: Employees - piece workers Employees with hourly wages Employees with a monthly salary Double piece rate Double daily or hourly rate Single daily or hourly rate in excess of the salary, subject to work within the monthly standard Double daily or hourly rate, subject to work in excess of the monthly norm Day off is provided to employees only by their decision with payment of a working day in a single amount.

How to pay for a business trip on a weekend

The authorized officer must record this fact. For this, the code "RV" is used. Additionally, a code is placed indicating the fact of being on a trip. If the mark is missing, the person will not be able to receive increased pay for the work. If no actual labor activity was carried out, a standard mark is affixed. Payment for this day is not charged, however, a person will be able to receive per diem and accommodation compensation. Time off during business trip The law does not contain provisions regarding the granting of time off during a trip to fulfill the organization's assignment. In practice, getting a free day on a business trip will not work. The exception is regular weekends. A business trip is a business trip during which a person must fulfill the instructions of his superiors. Additional free days during this period are not provided.

Is there a time off for a business trip on weekends?

What does the law say? In the Labor Code of the Russian Federation there is no concept of "time off". In practice, it is understood as additional time for rest for an employee for previously processed time.

Article 167 of the Labor Code of the Russian Federation provides for cases in which the time spent on a business trip coincides with days off or public holidays. Days off may fall during the stay:

  • at the point of business trip;
  • on the days of departure on a business trip and arrival from there, days of stay on the road during the trip;
  • in the case of a special assignment of an employee to work during the weekend.

The employee must comply with the schedule of work and rest provided by the enterprise (institution, organization) where he is seconded, using the appropriate days off, average earnings while on a business trip, it is kept according to the standards of the employer organization.

Departure on a business trip on a day off

In particular, according to the marks on reverse side certificates, you can reliably establish the fact of work on those days for which the employee can subsequently ask for time off for a business trip. Making an application for time off Even if it was originally planned that you would not have to rest on a trip, and the employee himself agreed with this need, personnel officers will need a statement on how and when providing time off for a business trip will be useful to a person.

It is better to write it before departure, and then fix the date of rest in the order. If you had to work spontaneously on the weekend, then it will be acceptable to submit such a request after arrival. Those who have agreed on all the nuances at least over the phone can apply for a day off. If the seconded person does not have any confirmation of the consent of the employer, then one can only hope for the honesty of the leader.
How to arrange a day off for a business trip on a day off? You should be aware that such preferences are not granted automatically, therefore, in each case, the declarative procedure should be followed. This means that if the employee does not independently submit an application and does not indicate a previously completed processing, his employer may take absolutely no action in this regard.

Therefore, the most right decision there will be an application to the formal employer immediately after returning from the given trip. It is recommended to apply for this at the time of delivery of the service travel ticket.

But an application for the provision of unscheduled rest is a separate document.

Is there a day off after returning from a business trip?

If a citizen is forced to go on an assignment by the employer on the orders of the company, after returning back he has the right to claim a refund. According to the Decree of the Government of the Russian Federation No. 742, the moment of departure is the date of departure of the vehicle from the settlement in which the citizen carries out a permanent labor activity. The moment of arrival will be considered the date of arrival. For information Article 153 of the Labor Code of the Russian Federation fixes the possibility of obtaining alternative remuneration. A person has the right to apply to the employer for double pay. The payout is based on actual hours worked only. Time off for a business trip on weekends Time off for a business trip is not always given to an employee.
TK RF. How exactly the appropriate time off should be allocated, and how it is formalized in practice, depending on the specific case, we will consider in more detail in this article.

  • 1 Are you entitled to time off for a business trip on weekends?
    • 1.1 How many days off are required for a business trip?
    • 1.2 How is time off for a business trip paid?
  • 2 How to arrange time off for a business trip on a day off?
    • 2.1 Application for time off for a business trip on a day off - sample
    • 2.2 Time off for a business trip on a day off - a sample order
  • 3 Time off for a business trip to military personnel
    • 3.1 Read more

Are there time off for business trips on weekends? Working on one of the days off necessarily implies, in the proper manner, either the appropriate payment or the provision of an extraordinary day off.

The day of departure for a business trip to the Moscow region (with accommodation) falls on 07/07/13 15:00 (Sunday), and departure - 07/15/13 02:00 (Sunday). When (at what time) should the employee start work?

Answer

In accordance with the law, the day of departure on a business trip is the date of departure of the train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival from the business trip is the date of arrival of the specified vehicle at the place of permanent work. When the vehicle is sent before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day. A similar rule applies to the return of an employee from a business trip.

Therefore, the business trip period of your employee will be from 07/07/2013. to 15.07.2013

The issue of the employee's appearance at work on the day of departure and arrival from a business trip is decided by agreement with the head of the organization. Because on 07/15/2013 is a business trip day for an employee, then he has the right not to go to work on this day.

Thus, we can say that the legislation does not regulate the issue of the appearance of employees at workplace on the day of departure or arrival from a business trip. Therefore, the issue of exit and exit time of the employee on 07/15/2013. to work you have to decide by agreement.

We also note that if, nevertheless, the employee goes to work on the day of the business trip, then in the time sheet you need to indicate both the working hours and the business trip for that day (for example, K / I). At the same time, for this day, you will be obliged to pay the employee and the business trip and working time proportionate to hours worked.

Details in the materials of the System:

    Answer: What is the maximum stay of an employee on a business trip?

The term of the employee's business trip is determined by the head of the organization, taking into account the volume, complexity and other features of the official assignment (Regulations approved). This rule is valid both for business trips on the territory of Russia, and for business trips abroad (Regulations, approved).

The duration of an employee's stay on a business trip is recorded in the job assignment () and the order to send him on a business trip, issued on its basis (form or). These documents are signed by the head of the organization or an employee authorized by him (for example, a deputy). This procedure follows from the above forms and by filling them out, approved.

Sergei Razgulin

    Answer: What documents need to be issued when sending an employee on a business trip

Travel documents

Before sending an employee on a business trip, you need to issue:

Forms specified documents approved.

The service task must be issued in two stages: when the employee is sent on a business trip and upon his return. Upon returning from a business trip, the employee must complete the “Assignment Summary Report” section.

Based on an approved assignment personnel service(an authorized employee of the organization) prepares an order to send on a business trip (form or). The order is signed by the head of the organization or an employee authorized by him (for example, a deputy).

Situation: How to indicate the beginning and end of a business trip in documents. The train of the employee leaves on February 13, 2012 at 1 am and arrives back on February 16, 2012 at 11 pm

The day of departure on a business trip is the date of departure of the vehicle from the place of permanent work of the business traveler, and the day of arrival from the business trip is the date of arrival of the vehicle at the place of permanent work. When the vehicle is sent before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day. In this case, if the station, pier or airport is located outside the settlement, the time required to travel to the station, pier or airport is taken into account. This is stated in the Regulation approved.

In the above case, if the railway station is within the boundaries of the settlement, the start date of the business trip will be February 13, 2012, and the end date will be February 16, 2012. If the station is located outside the settlement, it is necessary to take into account the travel time to the station and adjust the travel dates if this time is more than an hour.

Travel certificate

You will need to issue a travel certificate only when traveling in Russia and the CIS countries (including when day trips). In the latter case, a travel certificate must be issued only if an intergovernmental agreement has been concluded with the CIS country, on the basis of which border authorities do not make notes on crossing the Russian border in documents for entry and exit. When traveling abroad, the time spent in them will be confirmed by the marks of the border service in the passport. This is stated in paragraphs and Regulations approved.

Example of sending an employee on a business trip

Manager commercial department A.S. Kondratiev was sent on a business trip to negotiate a contract for the supply of equipment.

Sergei Razgulin
Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

    Situation: How to pay for a business trip day that an employee has fully completed. In the evening of the day worked (until 24:00), the employee went on a business trip. This date is noted in the travel certificate (order of the head)

During the time an employee is on a business trip (as well as for days on the road, including during a forced delay), he retains average earnings (). At the same time, the average earnings must be kept for all days of work according to the schedule established in the sending organization (Regulations approved).

The day of departure is the day of departure of the vehicle on which the employee leaves on a business trip from the locality where the place of his permanent work is located. If a vehicle leaves before 24 hours inclusive, the day of departure is considered the current day. If the vehicle leaves after 0 hours - the next day. This procedure follows from the Regulation approved.

The issue of the employee's appearance at work on the day of departure on a business trip is decided by agreement with the administration of the organization (Regulations, approved).

In the situation under consideration, the employee goes on a business trip in the evening of the day worked (until 24:00). This date is noted in the travel certificate (order of the head). That is, this day is considered the day of departure. Therefore, the salary for this day must be calculated based on the average earnings. In addition, the employee is entitled to a per diem allowance for the day of departure.

Nina Kovyazina
Deputy Director of the Department of Education and Human Resources of the Ministry of Health of Russia

Ready-made plan of the main affairs of the personnel officer for the first quarter of 2019
Read the article: Why should a personnel officer check accounting, is it necessary to submit new reports in January and what code to approve for a time sheet in 2019


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  • Our Leading Sales Manager Krymov RS. returned from a business trip early in the morning on Friday, January 21, 2011 and immediately came to work from the train. Got it just in time for the start of the day. And everything would be fine, but according to the documents, his business trip should end on Friday, January 21, 2011, and he was supposed to go to work on Monday, January 24. Did the employee have the right to go to work on Friday, or was he obliged to go only on Monday? Tell me, how can we draw up documents for an employee in this situation, taking into account the fact that he worked full-time on Friday? What to put in the time sheet and how to pay for this day?

    From this article you will learn:

    • how is the day of arrival from a business trip determined
    • does the employee have the right to go to work on the day of return from a business trip
    • how to arrange an employee's return to work on the day of return from a business trip
    • how to pay for the day of return from a business trip if an employee returns to work

    Your situation is actually quite common. In every company there are employees who are not averse to once again demonstrating to management their willingness to use any free time for work. If the transport schedule allows, then why not go to work on the day you return from a business trip? Yes, and with fresh working materials, as they say, in "hot pursuit".

    At first glance, it is very beneficial for an employer to have such an employee, but let's see if the employer has the right to allow such work without violating labor law, and if so, how to optimize your expenses in this case.

    However, neither the Regulations nor other regulatory legal acts establish when and how the agreement of the parties on the employee's return to work on the day of arrival from a business trip should be formalized. Given that going to work on the day of arrival from a business trip is not only not prohibited, but is also allowed if there is an agreement between the parties (clause 4 of the Regulations), the procedure for formalizing such an agreement can and should be provided for in collective agreement or local normative act.

    We believe that these documents may define several options for formalizing the agreement of the parties.

    YOU SHOULD KNOW THIS

    Additional details can be entered into the unified forms of primary accounting documentation for accounting for labor and its payment. Removal of individual details from the approved unified forms is not allowed

    Option 1. If the employee is the initiator of going to work on the day of arrival from a business trip, then he sends an application to the employer, which must indicate the reason for going to work (urgent preparation of documents, transfer of documents and decisions taken as a result of the business trip, etc.). The head in his resolution on the application determines his decision and the procedure for payment (surcharge) for work on the day of return from a business trip.

    The statement of the employee on the return to work on the day of arrival from a business trip

    Option 2. In the case when the employer takes the initiative to leave the employee to work, then in the written proposal, in addition to the reasons for the need for such a leave, the procedure for paying for this work (surcharge for work) should also be indicated. The employee can reflect his decision on the offer.

    Job offer on the day of arrival from a business trip

    IN THE SAME TIME...

    The order of the method of payment for work offered by us on the day when the employee arrived from a business trip is not defined by regulatory enactments. Moreover, by general rule"double" payment of the same period is not allowed. And if you follow this rule, then on the day of work upon arrival from a business trip, the employee either retains the average earnings, as for the day of the business trip, or is paid wage for actual hours worked.

    However, in a situation where the employee performed his duties on a business trip and immediately started work on the day of his return from it, although he is not obliged to do so, we consider the “double” method of payment to be fair and aimed at protecting the interests of the employee, when the average earnings for the last day of the business trip and paid earnings for hours worked.

    In order for the tax authorities to accept the amount of wages accrued by you on the day you return from a business trip for the purposes of calculating income tax, the following must be taken into account. Article 255 tax code The Russian Federation classifies as labor costs that reduce the taxable base when calculating the corporate income tax, only expenses stipulated by the norms of the legislation of the Russian Federation, as well as labor agreements (contracts) and (or) collective agreements. Therefore, in order to minimize their costs, it is necessary to establish the possibility of such payment in the collective agreement and (or) employment contracts with employees who are periodically sent on business trips.

    In a situation where the employer has not provided for such expenses either in the collective or in the employment contracts, the payment of wages for work on the day of arrival from a business trip will most likely have to be made from the profit of the organization.

    Regardless of on whose initiative the employee went to work on the day of arrival from a business trip, in the time sheet it is necessary, in addition to the note that the employee was on a business trip, to make a note on the number of hours worked on that day. Among the accepted symbols of hours worked, approved. Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 “On approval of unified forms of primary accounting documentation for accounting for labor and its payment”, there is no such designation. We believe that in accordance with the requirements of the Decree of the State Statistics Committee of Russia dated March 24, 1999 No. 20 “On approval of the procedure for the use of unified forms of primary accounting documentation”, additional details can be entered into unified form time sheet. So, an organizational and administrative document (order of the head of the organization for the main activity) in a unified form, you can enter the details "Business trip / Duration of work in the daytime" with the letter code "K / Z" and the digital code "37". At the same time, in the bottom line of the time sheet, the entry, in relation to our situation, will be: “/8”.

    Time sheet (form No. T-13)(fragment)

    Provide in the collective agreement the possibility of simultaneously paying for the time (hours) worked on the day of departure on a business trip and the day of arrival from a business trip, and keeping wages for the employee on these days

    The issued time sheet is transferred to the accounting department, where the employee will be credited with both the average earnings for all days of the business trip (including January 21) and the wages for the hours worked on that date.

    If the employer does not have a collective agreement and the need to pay working hours on the day of departure on a business trip or arrival from a business trip was not provided for in employment contract at its conclusion, but there was a need for such payment, its conditions can be drawn up additional agreement to an employment contract.

    Summary

    On the day of return from a business trip, the employee can go to work only by agreement with the employer. We believe that such work should be paid, in addition to paying all the due travel expenses. The local regulation and (or) the collective agreement should provide for the procedure and procedure for payment for such work.

    In this case, the employer must also issue an order to pay the employee to go to work on the day of arrival from a business trip.

    In addition to the “double” payment, in order to reduce tax risks and depending on the time spent by the employee at work on the day of arrival from a business trip, other methods of rewarding for such work, which are provided by the organization’s remuneration system, can be used on the basis of an agreement with the employee. So, you can provide for going to work on the day of departure on a business trip and on the day of arrival from a business trip in your local regulatory act, for example, in the Regulations on business trips, an additional payment up to the actual salary (if the salary paid is more than average earnings) ( see letter of the Ministry of Finance of Russia dated September 6, 2008 No. 03-03-06/1/548).

    You will need

    • - travel certificate with marks of departure and arrival;
    • - round-trip tickets;
    • - calendar;
    • - calculator.

    Instruction

    The first rule to remember is that days are considered not only every full day spent by an employee on the way and directly at the place where he is seconded, but also the days of departure and arrival. Even if the employee, as can be seen from the ticket, left on a business trip at 23:59, formally he is considered to have spent the whole day on a business trip on the day of departure of his or other transport. And what actually he spent from these days in just a minute does not matter.

    The same should be done if the return (or other vehicle) arrived at 0 hours 1 minute.
    Moreover, even if an employee who arrived at night had enough time to sleep before the start of the working day, on this day, strictly by the letter of the law, he has the right not to appear at the workplace at all, since formally he is still on a business trip. In practice, everything depends on so many nuances: the consciousness of the employee, relations in the company, corporate culture, the situation at work in a particular case, and various other factors. But formally no one can demand from an employee on the day of returning from a business trip to go to work.

    Difficulties in counting the days of a business trip are also caused by the moment associated with the need to get from the city where the employee lives to. If the plane leaves at night the very next day, the start time of the business trip is usually considered the moment the employee boards the vehicle that delivers him to (bus, train, express train). Simply put, the person flew off at 4 am on Monday, but to get to the airport, located outside the city limits, he had to take the last bus at 23:00 on Sunday. In this case, the day of departure is Sunday. The same situation with the day of arrival.

    Taking into account all these points, the days of stay on a business trip are considered. Thus, an accountant or other employee who maintains documentation on business trips must proceed from the documented time of arrival and departure of the business traveler and, according to the calendar, must calculate the number of full days from the first date to the second inclusive. The legally received number is the time spent by the employee on a business trip.

    note

    In practice, in some organizations (as a rule, with foreign participation or when a business trip is paid by a foreign partner), only a full day spent by the employee directly at the destination can be considered business trip days.

    For example, consider a situation where an employee was sent from Moscow to St. Petersburg and spent two days in the northern capital. To do this, he left Moscow on Monday evening, arrived in the city on the Neva on Tuesday morning, and on Wednesday evening he left back for Moscow, and his train arrived at Leningradsky Station on Thursday morning. By Russian laws he was on a business trip for four days - from Monday to Thursday inclusive. And for foreigners, it can be considered that the employee was on a business trip for only two days. At the same time, the daily foreign companies in two days it is significantly more than the standard Russian ones in four. However, according to reporting to the Russian regulatory authorities in such a situation, everything is most likely drawn up according to the domestic standard, since the laws of the Russian Federation do not provide for any special procedure for registering business trips when they are paid by foreigners.

    Useful advice

    Knowing these nuances will not hurt the business travelers themselves, since it is very desirable to take them into account already when writing an application and putting down in the travel certificate the dates of departure from the starting point of the business trip and return to it.

    Related article

    Sources:

    • Business day work

    Business trip and daily allowance are inseparable concepts. But only for employees of organizations financed from the budget. In order to correctly allocate your budget for the business trip period, you need to correctly calculate your per diem.

    You will need

    • Passport with a mark of arrival/departure to another country (in case of a business trip abroad);
    • Tickets for transport in Russia;
    • Report on the number of days spent on a business trip.

    Instruction

    Daily allowance in Russia is 100 rubles per day. This norm is dictated by the Decree of the Government of the Russian Federation of October 2, 2002 No. 729 "On the amount of reimbursement of expenses associated with business trips within the territory of Russian Federation organizations financed from the federal budget. "So it turns out that the daily allowance for those who travel in our country is 100 rubles multiplied by the number of days spent on a business trip.

    If the trip took place, then it is carried out differently. All the time that a seconded person is on the territory of Russia, the norms adopted for Russia apply, that is, 100 rubles per day. But from the day of crossing the border of Russia, daily allowances are paid at the rate established for business trips to the corresponding country. For example, the per diem allowance for a business trip to America is $67 and to Canada is $59.

    The per diem also includes the day of departure on a business trip and the day of return from a business trip. All of them are paid according to the tariff that applies in our country. However, some companies may pay extra daily allowances.

    Related videos

    For commercial organizations upper limit daily allowance is not provided by the current legislation. Thus, each has the right to set its own limit for its employees. Some limits exist regarding the time spent on a business trip and, accordingly, the days for which per diems should be charged.

    You will need

    • - tickets confirming the time of departure of the employee on a business trip and return from it;
    • - the daily allowance set by your company;
    • - calculator.