Business trip for 1 day- daily allowance 2017 and 2018 years and other expenses are determined in accordance with applicable law. At the same time, it is quite difficult to calculate the size of the daily allowance if the business trip is only for a day. More about this in the article.
Does a day trip count as a business trip?
The regulation “On the peculiarities of sending employees on business trips”, approved by Government Decree No. 749 dated October 13, 2008 (hereinafter referred to as Regulation No. 749), does not define the minimum number of business trip days. This means that any case of departure of an employee by order of the head to perform certain functions in the interests of the enterprise outside his place permanent job will be considered a business trip.
At the same time, in par. Clause 3, Clause 3 of Regulation No. 749 states that if the employee’s activity is already connected with constant departures or the work is of a nature associated with frequent trips, then any business trip is not a business trip.
How to calculate per diem for one day of a business trip in 2017-2018?
According to Art. 167 of the Labor Code of the Russian Federation, a seconded employee is guaranteed:
1. Preservation of the average earnings, which is calculated based on the size of the average daily earnings.
In accordance with paragraph 9 of the provision "On the features of the procedure for calculating the average wages”, approved by Government Decree No. 922 of December 24, 2007 (hereinafter referred to as Regulation No. 922), the average daily earnings are calculated by the formula:
(ZPod + Pr) / DFO,
ZPod - the amount of salary for the days actually worked in the billing period in rubles;
Pr - the amount of bonuses and remuneration in rubles (clause 15 of Regulation No. 922);
Dfo - the time worked for the billing period in days.
A seconded person working part-time is retained average earnings, received from the employer who sent him on a one-day business trip. If the part-time worker went on a business trip by decision of both employers, then earnings are saved at two places of work. At the same time, compensation expenses are paid by two employers in the parts agreed by them (clause 9 of Regulation No. 749).
2. Compensation for all expenses incurred in connection with the need for work during the business trip. Typically, the total amount of confirmed supporting documents expenses directly related to the business trip is divided by the number of days spent on a business trip.
The daily allowance is set by the employer independently, but not less than the minimum. For government agencies minimum size per diem is 100 rubles (subparagraph “b”, paragraph 1 of the Government Decree of 02.10.2002 No. 729). But the enterprise can increase this size at the expense of its internal reserves. As for private companies, the amount of daily allowance can be any, while the maximum tax-free personal income tax is 700 rubles (paragraph 12, clause 3, article 217 of the Tax Code of the Russian Federation).
Is per diem allowance for a one-day business trip?
Answer the question about the legitimacy of calculating per diem for a one-day business trip without delving into not only regulatory acts, but also into the current judicial practice pretty hard.
What is a daily allowance?
In accordance with paragraphs. 10, 11 of Regulation No. 749, per diems are understood to be the costs associated with paying for services for the accommodation of a business traveler when he is on a business trip for official reasons. At the same time, in par. 4, paragraph 9 of Regulation No. 749 specifies that if an employee, while on a business trip, can return home on the same day, then per diems are not paid to him.
A similar rule applies to employees of private organizations. So, according to Art. 168 of the Labor Code of the Russian Federation, per diems are understood as additional expenses associated with payment for accommodation at an address that does not coincide with the place of permanent residence of the seconded person. The same definition of the concept of "daily allowance" was supported by the judges of the Supreme Court of Russia in their ruling dated April 26, 2005 No. ЕАС05-151. And if an employee sent on a business trip can come home every day, then he is not entitled to daily allowance.
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When is per diem paid?
Clause 11 of Regulation No. 749 stipulates such a moment - if the head of the company decides that it is not advisable for an employee sent on a one-day business trip to return home on the same day due to poor transport conditions, long road home, because of which the employee will not be able to have a normal rest before going to work, then the daily allowance will be paid.
And to go to such a decision of the employer is forced by the need to fulfill their duties prescribed in Part 2 of Art. 22 of the Labor Code of the Russian Federation. These include the obligation to provide the employee with acceptable living conditions related to the performance by the latter of his labor functions.
Peculiarities of per diem payment for one-day business trips
Despite the ambiguities in the legislation, in practice, per diem for one-day business trips in 2017-2018, as a rule, is compensated. So, many companies understand per diems as the expenses of seconded employees for food and other expenses that are reimbursed by the employer.
At the same time, the regulatory authorities, checking the legitimacy of the reflection of expenses in tax accounting, do not agree with the conclusion of employers and demand that meals be excluded from the expenses reimbursed to the employee for a business trip. Challenging the opinion of the tax authorities (which, as a rule, is displayed in the audit report) in court, taxpaying enterprises can rely on a favorable resolution of the dispute.
There is a positive judicial practice on this issue, in which judges come to the conclusion that employers can replace per diems with payment for meals for business travelers, including those on one-day business trips. Such conclusions are contained, in particular, in the court ruling of the Federal Antimonopoly Service of the Moscow District dated July 16, 2007 No. КА-А40/6799-07. The judges consider that an employee sent on a business trip by order of the head (and not of his own free will) bears additional expenses associated with paying for meals.
Taxes and per diem contributions for a one-day business trip
To avoid disagreement with tax office in the question of what expenses should or should not be considered per diem, it is important to correctly calculate taxes and correctly record existing expenses that are known to reduce the taxable base.
What documents are issued per diem for employees sent for 1 day?
As for the correct documentation, the employer must describe in detail in the local regulatory act all the nuances of calculating and paying per diem and other expenses of employees during their stay on one-day business trips.
In Art. 168 of the Labor Code of the Russian Federation, there is an indication that the procedure and amount of expenses reimbursed to business travelers should be prescribed in collective agreement or some other local document. The latter includes the adoption of a provision on business trips at the enterprise. This provision must be approved by order of the head.
The employee's justification for the expenses incurred by him related to the performance of a business assignment on a business trip may be contained in a memo provided to the employer upon returning from a business trip with all supporting documents attached.
Rules for withholding taxes and insurance premiums when accounting for expenses for the payment of daily allowances
- income tax
When displaying daily allowances (taking into account the above explanations) in the calculation of the taxable income base, the taxpayer must remember that it is advisable to display them as other expenses associated with the sale / production (subclause 49, clause 1, article 264 of the Tax Code). This opinion was expressed by the financial department, having analyzed the judicial practice on this issue (letter of the Ministry of Finance dated May 21, 2013 No. 03-03-06/1/18005).
- personal income tax
If a seconded employee provides, upon returning from a one-day business trip, all supporting documents for his expenses for official purposes, then there is no need to withhold personal income tax from per diems.
If, for any reason, documents cannot be provided, then the daily allowance (i.e., compensatory expenses associated with a business trip), which does not exceed 700 rubles for business trips within the country, is exempted from withholding tax on the income of individuals (letter of the Ministry of Finance dated 03/01/2013 No. 03-04-07/6189).
- Insurance premiums
Payments made to a seconded person in the form of average earnings retained by him are subject to insurance premiums. In addition, even if the employer decides to consider compensation payments to an employee sent for 1 day per diem, the FSS does not agree with this and insists that such payments are subject to insurance premiums (letter of the Social Insurance Fund dated 02.07.2013 No. 15-03-11 / 05-6357).
At the same time, if the taxpayer decides to challenge the decision of the FSS body on additional accrual of insurance premiums from daily allowance one day business trip in court, then he has the opportunity to rely on a favorable decision of the court. The decision of the Supreme Arbitration Court of Russia dated June 14, 2013 No. VAC-7017/13 contains the conclusion of the court that payments bearing compensatory nature are not subject to insurance premiums.
In para. 4, paragraph 11 of Regulation No. 749 clearly states that if an employee sent for one day has the opportunity to return home (to his main place of residence) on the same day, then he is not entitled to daily allowance. But on the basis of Art. 168 Labor Code The employer has the right to provide in a collective agreement or other local act(for example, in the provision on business trips) the possibility of paying daily allowances even for those business trips from which the business traveler can return home on the same day.
The amount of daily allowance for employees sent on a business trip for 1 day is set individually in each company. It must be no less than the minimum: for state institutions it is 100 rubles, and for other enterprises - any.
Is it possible to second an employee to work in a higher organization? If so, how to arrange a business trip within the same city? We are a healthcare institution. The founder (Ministry of Health) issues an order to send our head. office to the office of the ministry due to operational needs. Is such an order legal? Can we send our employee on a business trip and how to arrange a business trip within the city, you can use unified form?
Answer
Answer to the question:
Labor law does not contain the concepts of "local" business trip or "regular" business trip.
There is only the concept of "business trip".
Business trip a business trip of an employee on the order of the head to perform any assignment is recognized outside the place of permanent work(Article 166 of the Labor Code of the Russian Federation). The place of permanent work is the location of the organization (separate structural unit organizations), work in which is due employment contract. This is stated in paragraph 3 of the Regulation, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749.
When sending an employee on a business trip, the organization (institution) is obliged to pay him per diem (Article 168 of the Labor Code of the Russian Federation). An exception is the case when an employee goes on a business trip to an area from where he has the opportunity to return daily to his permanent residence (paragraph 4, clause 11 of the Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).
That is such trips (even if they are 1 working day or less) of employees in any case must be registered as a business trip(in the absence of a condition in the employment contract about), the employees simply will not be paid daily allowances in this case.
Note:
There is a widespread point of view that the permanent place of work should be determined by the exact address of the employing company. Accordingly, business trips of an employee within the same city should be registered as business trips. This position is supported by the following argument. Previously (before the entry into force of the Labor Code of the Russian Federation), a business trip was recognized as a trip of an employee by order of the head of an association, enterprise, institution, organization for a certain period to another locality to perform an official assignment outside the place of permanent work. Such a definition of a business trip was given in clause 1 of the Instruction of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions dated 04/07/1988 No. 62 “On business trips within the USSR” (hereinafter referred to as the Instruction). This definition contains a special clause that a business trip is a business trip to another locality. But after the entry into force of the Labor Code of the Russian Federation and the new Regulations on business trips, the definition given in the Instruction lost its relevance as it did not correspond to the wording in later norms. So, the new definition of a business trip as a whole repeats the previous one, with one difference - now it is not specified that the trip should be made to another area. The concept of another locality, in turn, is disclosed in paragraph 16 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts Russian Federation of the Labor Code of the Russian Federation”: this is an area outside the administrative-territorial boundaries of the corresponding settlement. Thus, we can conclude that it is necessary to arrange a business trip when sending an employee to perform an official assignment on the territory of another employer, even if the company where the employee is sent is located in the same city as the employer.
Sending an employee on a business trip to a higher organization, for the actual performance of the work(and not for the execution of a one-time official assignment, as required by a business trip) to these employees in the interests, under the management and control of a higher organization, entails risks for the institution.
The work of an employee at the direction of the employer in the interests, under the direction and control of a natural or legal person who is not an employer for this employee, is agency work, which is prohibited in Russia. This is stated in the Labor Code of the Russian Federation. Thus, the relevant business trip of an employee can be recognized by the regulatory authorities as contingent work, which may entail holding the institution liable under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.
Important Information about Local business trips: clearance you will find in the material here.
It should be noted that formally affiliated legal entities, that is, between which there is a connection (see the annex to the answer below), can send their employees to work in other organizations. It is not considered as contract work. However, the specifics of the use of personnel between such organizations will be fixed in separate federal laws. At the moment, this procedure has not yet been regulated at the legislative level. Therefore, until the legislative settlement of this issue, it is not recommended to send personnel to work in the interests, under the management and control of another organization, including the one that is the founder of the institution.
It should be noted that at present the practice of holding employers accountable for the use of contingent labor has not yet been formed, due to the fact that the relevant institution was introduced only recently.
Details in the materials of the System Personnel:
Situation: Which organizations are considered affiliated
An affiliated organization is understood as an organization that can influence the activities of another legal entity engaged in entrepreneurial activities.
So, legal entities affiliated to the organization are:
- belonging to the group of persons to which the organization itself belongs;
- who have the right to dispose of more than 20 percent of the total number of votes attributable to voting shares or contributions, shares of this organization constituting the authorized or share capital;
- in which this organization has the right to dispose of more than 20 percent of the total number of votes attributable to voting shares or contributions, shares of this legal entity constituting the authorized or share capital. So, an affiliated organization can be entity in which this organization has the right to dispose of more than 20 percent of the total number of votes attributable to voting shares or contributions that make up the authorized or share capital, shares of this legal entity.
Thus, in Russian law both dependent (subsidiary) companies and dominant ones are considered affiliated.
Ivan Shklovets, Deputy Head Federal Service for work and employment
With respect and wishes for comfortable work, Igor Ivannikov,
Expert Systems Personnel
Everything about Cancellation of a business trip You will find out if you read the material at the link.
An employee of the company must work for a week in another organization. Usually in such cases a business trip is issued, but this situation is non-standard, since another organization is located in the same city. Is it necessary to issue travel documents in such cases, that is, not only for foreign or intercity trips, but also for business trips within the city?
SOLUTION
A business trip is a trip of an employee to perform an official assignment outside the place of permanent work. So, you can send on a business trip within the city. But the direction to work without a business trip in this situation will not be a mistake.
Part 1 Art. 166 of the Labor Code of the Russian Federation defines a business trip as a trip by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work.
How to define a "permanent place of work"? AT this case this is the location of the organization (its separate structural unit), the work in which is conditioned by the employment contract. This is explicitly stated in paragraph 3 of the Regulations on the peculiarities of sending employees on business trips (hereinafter referred to as the Regulations on business trips), approved. Decree of the Government of the Russian Federation of October 13, 2008 No. 749.
But the location of the organization is not so easy to determine. What does it mean: the city in which the employee works, the exact address of the place of work, including street and house number, or maybe the organization itself? The fact that the place of permanent work must be indicated in the employment contract, as required by Part 2 of Art. 57 of the Labor Code of the Russian Federation, does not add clarity, since in practice this condition is formulated in different ways.
Example
So, in an employment contract, the organization itself, for example, Solnyshko LLC, can be indicated as the employee’s place of work.
And the location of the organization, that is, its actual address, must be indicated only if the employee gets a job in a branch, representative office or other separate structural unit located in another area.
There is a widespread point of view that the permanent place of work should be determined by the exact address of the employing company.
Accordingly, business trips of an employee within the same city should be registered as business trips.
This position is supported by the following argument. Previously (before the entry into force of the Labor Code of the Russian Federation), a business trip was recognized as a trip of an employee by order of the head of an association, enterprise, institution, organization for a certain period to another locality to perform an official assignment outside the place of permanent work. Such a definition of a business trip was given in clause 1 of the Instruction of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions dated 04/07/1988 No. 62 “On business trips within the USSR” (hereinafter referred to as the Instruction). This definition contains a special clause that a business trip is a business trip to another locality.
But after the entry into force of the Labor Code of the Russian Federation and the new Regulation on business trips, the definition given in the Instruction lost its relevance as it did not correspond to the wording in later norms.
So, the new definition of a business trip as a whole repeats the previous one, with one difference - now it is not specified that the trip should be made to another area. The concept of another locality, in turn, is disclosed in paragraph 16 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”: this is a locality outside the administrative-territorial boundaries of the corresponding settlement.
Thus, we can conclude that it is necessary to arrange a business trip when sending an employee to perform an official assignment on the territory of another employer, even if the company where the employee is sent is located in the same city as the employer.
However, there is another point of view: only trips outside the corresponding settlement can be recognized as business trips.
Attention! The instruction has not been officially canceled and is valid to the extent that it does not contradict the Labor Code of the Russian Federation and the Regulations on business trips
Well, back to the Regulations on business trips. The same paragraph 3 states the following: the trip of an employee sent by order of the employer or a person authorized by him to separate subdivision organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip. And in this case, the place of permanent work (location of the organization) is not understood as a specific address (street and house number), but, most likely, the corresponding settlement.
Further, paragraph 4 of the Regulations on business trips states, in particular, that “the day of departure on a business trip is the date of departure of a train, plane, bus or other vehicle from the place of permanent work of the business traveler, and on the day of arrival from the business trip - respectively, the date of arrival of the specified vehicle at the place of permanent work. And here, the “place of permanent work” is hardly understood as the actual address of the organization.
Moreover, in the same paragraph 4 of the Regulation on business trips it is written that if the station, pier or airport is located outside the settlement, when determining the date of departure and arrival from the business trip, the time required to travel to the station, pier or airport is taken into account. This also confirms the thesis that the location of the organization - the place of permanent work - is understood not as the street and house in which the employee works, but as the settlement where the organization is located.
In practice, business trips within the same locality are rarely issued as business trips, although there are no prohibitions on this. At the same time, given the vagueness of the wording in regulations regulating these situations, it is unlikely that the execution of travel documents will be recognized as a violation.
In conclusion, we recall that the question of whether or not to arrange a business trip within the same city as a business trip is irrelevant for employees whose permanent work is carried out on the road or has a traveling character. Their business trips are not business trips, which is expressly stated in Part 1 of Art. 166 of the Labor Code of the Russian Federation.
Answer What distances are paid for a business trip? What is a business trip? According to Art. 166 of the Labor Code of Russia, a business trip is a trip of an employee by order of the enterprise management to perform a specific task outside the place of his permanent work. As for the determining terms of a business trip, such regulatory information is not contained in the Labor Code. In this situation, one should be guided by the Regulations of the Government of the Russian Federation. Important: Decree of the Government of the Russian Federation of October 13, 2008 N 749 “On the peculiarities of sending employees on business trips” states that business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips.
Business trips - we analyze ambiguous situations
Form T-9 The order must specify:
- Name of the organization;
- date of compilation;
- employee data - position, full name;
- place of business trip;
- goals;
- trip duration - start and end date, number of days.
Upon arrival from a business trip, within three days, the employee should report on the work done in a memo if his own car was used for the trip, and also provide an advance expense report, confirmed by checks, receipts. An example of filling out a memo: Memo Compensation and payment to employees According to the Labor Code, an employee is compensated for the expenses necessary for a business trip.
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Provision No. 749 for understanding, an explanation is given that a permanent place of work should be understood as the location of the enterprise with which an employment contract has been concluded. Even sending an employee to a separate structural unit of the main institution located elsewhere is recognized as a business trip if there is a written order from the employer.
The business trip period begins on the day of departure to the destination and ends on the date the employee returns to the place of permanent work. Moreover, whether the employee will go to work on the day the trip ends or only the next day, is decided with the manager individually in each case.
For example, when the business trip ended on February 28, 2017, the employee returned at 20:00, it is clear that he will begin his main duties on March 1, 2017. In the event that a person arrived from a business trip to his hometown at 12.
How to arrange a business trip within the same city?
In other words, if the organization where the employee is sent is located at an address different from the address of the place of work. The employment contract indicates the address permanent place employee's work. And if an employee, by order of the head, is sent to another organization, formally, such a trip can be equated to a business trip.
Paragraph 3 of the Regulations on business trips contains a rule according to which the place of permanent work is the location of the organization in which the employee performs his job responsibilities. Thus, such a trip can be issued as a business trip, having issued all the necessary documents properly.
Recall that daily allowances for such business trips are not paid (clause 11 of the Regulations). Also, you should not pay for the cost of living for an employee.
Everything else is done in general order. However, the following follows from this question.
How far is a business trip paid?
Innovations affecting business trips in 2016 According to the new rules in 2016, for a business trip, it is enough to issue an order (instruction) to send an employee on a business trip. The need to issue a travel certificate and a job assignment has disappeared.
Important
The fact of a working trip can be confirmed:
- travel ticket, boarding pass;
- service note.
When using a personal vehicle or a vehicle of an enterprise on a trip, the employee provides as evidence a memo and additional documents confirming the use of this vehicle on a business trip. In this case, the supporting documents are:
- waybill;
- receipts and checks.
Previously, a report on the work done was made out in a service assignment.
What is considered a business trip?
Moreover, this list can be supplemented, changed as the production activity develops.
- In the employment contract (subsequently and job description) stipulates the conditions for fulfilling the duties associated with regular trips.
- The local legal act, which is valid within the organization and does not contradict labor legislation, states:
- the procedure in which employees are reimbursed for material expenses related to travel;
- the amount and timing of receiving compensation, respectively, for each profession and position indicated in the list, and providing required documents to accept an advance report.
According to Art. 168.
Business trip within the city
- travel of employees whose labor activity happens all the time on the road;
- travel of employees whose labor activity is traveling;
- travel of employees whose labor activity at the enterprise is not fixed by an employment contract.
Regulatory Documents Regulatory documents define the rules and terms for issuing travel allowances established by the legislation of the Russian Federation.
Business trip and business trip
- Topics:
- Business trips
Question Is it possible to second an employee to work in a higher organization? If so, how to arrange a business trip within the same city? We are a healthcare institution. The founder (Ministry of Health) issues an order to send our head.
office to the office of the ministry due to operational needs. Is such an order legal? Can we send our employee on a business trip and how to arrange a business trip within the city, can we use a unified form for this? Answer Answer to the question: Labor legislation does not contain the concepts of "local" business trip or "regular" business trip. There is only the concept of "business trip". A business trip is a business trip of an employee by order of the head to perform any assignment outside the place of permanent work (Art.
166 of the Labor Code of the Russian Federation).
Will the assignment of an employee within the same city be a business trip?
So, an affiliated organization can be a legal entity in which this organization has the right to dispose of more than 20 percent of the total number of votes attributable to voting shares or contributions that make up the authorized or share capital, shares of this legal entity. This is stated in Article 4 of the Law of the RSFSR dated March 22, 1991 No. 948-1. Thus, in Russian law, both dependent (subsidiary) companies and dominant ones are considered affiliated.
Ivan Shklovets, Deputy Head of the Federal Service for Labor and Employment 06/06/2016 With respect and wishes for comfortable work, Igor Ivannikov, Personnel System Expert You will learn everything about the Cancellation of a business trip if you read the material at the link.
In addition, the period must be indicated in the travel certificate. Therefore, if during the check it turns out that after the expiration of the period during which the job assignment was to be completed, the employee continues to be on a business trip, or the deadlines in the documents are not defined, and the purpose of the trip is formulated vaguely , all this can be qualified as a transfer of an employee. The responsibility of the employer in this case can go up to the suspension of the organization's activities, and the head may also face disqualification (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). In addition, during a tax audit, all expenses for a “business trip” will be removed, and they may also charge that the organization has created a separate division or branch without complying with the requirements of the legislation on registration.
The place of permanent work is the location of the organization (separate structural subdivision of the organization), the work in which is stipulated by the employment contract. This is stated in paragraph 3 of the Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749. Read more about orders for a business trip here: In practice, business trips are local (within a settlement), internal (outside a settlement) and foreign . This classification of travel matters in determining the amount of reimbursement. For more information on reimbursement of travel expenses, see here: http://www.budget.1kadry.ru/#/document/130/51604/?step=2. When sending an employee on a business trip, the organization (institution) is obliged to pay him per diem (Article 168 of the Labor Code of the Russian Federation).
Business trips - we analyze ambiguous situations
Sending an employee on a business trip to a higher organization, for the actual performance of work (and not for the execution of a one-time official assignment, as required by a business trip) by these employees in the interests, under the management and control of a higher organization, entails risks for the institution. Popular Questions The work of an employee at the direction of the employer in the interests, under the direction and control of an individual or legal entity that is not the employer for this employee is agency work, which is prohibited in Russia. This is stated in article 56.1 of the Labor Code of the Russian Federation.
Thus, the relevant business trip of an employee can be recognized by the regulatory authorities as contingent work, which may entail holding the institution liable under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. Important information about Local business trips: registration can be found in the material here.
How to arrange a business trip within the same city?
- Topics:
- Business trips
Question Is it possible to second an employee to work in a higher organization? If so, how to arrange a business trip within the same city? We are a healthcare institution. The founder (Ministry of Health) issues an order to send our head. office to the office of the ministry due to operational needs. Is such an order legal? Can we send our employee on a business trip and how to arrange a business trip within the city, can we use a unified form for this? Answer Answer to the question: Labor legislation does not contain the concepts of "local" business trip or "regular" business trip.
There is only the concept of "business trip". A business trip is a business trip of an employee by order of the head to perform any assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation).
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This position is supported by the following argument. Previously (before the entry into force of the Labor Code of the Russian Federation), a business trip was recognized as a trip of an employee by order of the head of an association, enterprise, institution, organization for a certain period to another locality to perform an official assignment outside the place of permanent work. Such a definition of a business trip was given in para.
1
Instructions of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions dated April 7, 1988 No. 62 “On business trips within the USSR” (hereinafter referred to as the Instruction). This definition contains a special clause that a business trip is a business trip to another location. But after the entry into force of the Labor Code of the Russian Federation and the new Regulation on business trips, the definition given in the Instruction lost its relevance as it did not correspond to the wording in later norms.
Business trip within the city
- Labor Code of the Russian Federation;
- Decree No. 749 on the rules for sending employees on a business trip, approved on 10/13/2008;
- Decree No. 729 on the amount of compensation to a business traveler;
- Decree No. 812 on the amount of per diem payments to employees in the currency of another state, if the employee is sent on a business trip abroad;
- Order No. 64 on the maximum reimbursement of funds in the currency of another state spent on paying for housing on a business trip abroad;
- Tax Code of the Russian Federation;
- Normative act of the organization.
You can get acquainted with the documents here: Labor Code of the Russian Federation Tax Code of the Russian Federation (Part One) Tax Code of the Russian Federation (Part Two) Decree of the Government of the Russian Federation of October 13, 2008 N 749 Decree of the Government of the Russian Federation of October 2, 2002 N 729 Decree of the Government of the Russian Federation of December 26, 2005 G.
What is considered a business trip?
Many organizations and enterprises from time to time need to send employees on a business trip. A business trip is sometimes mistakenly considered a business trip, which is gross violation. How they differ, what is considered a business trip, design features, cost accounting and other nuances are discussed in this article.
Regulatory framework Main regulatory framework, regulating the relationship of the employer in relation to the travel employee, is the 24th chapter of the Labor Code of the Russian Federation, which contains clauses about what a business trip is, about guarantees and compensation for business trips.
Is it possible to send an employee on a business trip within the same city?
- women with children under the age of three;
- employees raising a child under the age of five without a spouse;
- guardians of minor children;
- employees whose family has a disabled child or a seriously ill relative in need of care.
Types B normative documents There are two types of trips:
- on Russian territory;
- outside of Russia.
Also, business trips are divided into:
- short and long business trips;
- single and group;
- scheduled and unscheduled.
Maximum and minimum terms of the trip The terms of the business trip are determined by the employer and depend on the volume and complexity of the tasks assigned to the employee.
Will the assignment of an employee within the same city be a business trip?
Attention
In connection with the innovations, the employee reports on the work done in a memo. A memo is drawn up in free form, but it must indicate:
- start and end date of the trip;
- purpose of the trip;
- the type of transport used during the trip;
- results of the work done.
Innovations also affected the housing issue. According to the new rules, an employee can rent accommodation (a hotel, an apartment or a room) for the duration of a business trip only upon signing a lease agreement.
The rental agreement must contain the following information:
- information about the owner of the living space;
- rent price;
- rental period.
The lease agreement must be confirmed by a check or receipt, which indicates the amount of payment for housing. Another innovation is the abolition of travel journals.
The fact is that a closed list of situations in which an employer can withhold funds from an employee's salary is given in article 137 of the Labor Code. It does not say anything about the obligation of the employee to reimburse the cost of an unused ticket. In such a situation, you can only come to some kind of mutual agreement.
Suppose the employee agreed, or he himself offered to reimburse the employer for the cost of the ticket. Such a situation would not be a violation. An employee can deposit money into the organization's cash desk. For the amount of compensation received, the accounting employee writes out a cash receipt order.
Is a business trip within the region considered
Composition of expenses The employee is compensated for the funds spent on paying:
- housing;
- travel to the place of business trip and back;
- daily expenses;
- other expenses agreed with the management of the enterprise.
Taxation and insurance premiums Insurance premiums are not charged for documented per diem expenses within the limit set by the company, as well as for payment costs:
- travel;
- luggage
- housing;
- commission fees;
- registration of a foreign passport, visa;
- communication services.
In the event of an increase in the daily allowance limit established by law (700 rubles per day on a business trip in Russia, 2500 - abroad), they are subject to insurance premiums and tax. Other expenses are not subject to personal income tax if they have documentary evidence.
So, an affiliated organization can be a legal entity in which this organization has the right to dispose of more than 20 percent of the total number of votes attributable to voting shares or contributions that make up the authorized or share capital, shares of this legal entity. This is stated in Article 4 of the Law of the RSFSR dated March 22, 1991 No. 948-1. Thus, in Russian law, both dependent (subsidiary) companies and dominant ones are considered affiliated. Ivan Shklovets, Deputy Head of the Federal Service for Labor and Employment 06/06/2016 With respect and wishes for comfortable work, Igor Ivannikov, Personnel System Expert You will learn everything about the Cancellation of a business trip if you read the material at the link.