Making business trips for most accountants, who simultaneously conduct personnel records, is a fairly routine matter. It would seem that the secondment procedure has been worked out, and there can be no difficulties here. But in practice, there are still situations when you have to break your head. This article provides answers to ten such questions.
Question number 1: is it possible to send an employee to the same city?
Answer: yes, you can.
The Labor Code defines a business trip as a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). As you can see, we are talking about the place of work, and it is indicated in the employment contract (Article 57 of the Labor Code of the Russian Federation). As a rule, the name of the organization and its address are indicated in the employment contract as the place of work.
It turns out that sending an employee to perform a job assignment to another organization, even if located in the same city and even on the same street, can formally be a business trip. This conclusion is also confirmed by the norm of paragraph 3 of the Regulations on business trips *. It clarifies that the place of permanent employment is the location of the organization ( structural unit), the work in which is stipulated by the employment contract.
Thus, if an employee will work in another organization in the same city, then he can be issued a business trip. In this case, per diem is not required to be paid, since the employee has the opportunity to return to his place of residence daily (clause 11 of the Regulations on business trips). There is also no need to pay living expenses. For the rest, the trip to this case processed in the usual way. But here another difficulty may await the employer. And this is our second question.
Question No. 2: Is the forwarder's regular trips a business trip?
Answer: no, not a business trip.
This conclusion follows from article 166 Labor Code. It states that the business trips of staff members whose permanent job associated with trips (couriers, direct sales employees, plumbers, electricians providing services to the public), or even takes place on the road (drivers, conductors, pilots, machinists, freight forwarders) are not recognized as business trips.
Accordingly, such employees do not need to issue a travel certificate for each trip and pay daily allowances. This rule works even if the trip is to another city and for several days (for example, in the case of forwarders).
Question number 3: can a business trip last one day?
Answer: yes, it can.
In fact, in the Labor Code and in the Regulations on business trips, the question of minimum duration business trips are delicately bypassed. Only in paragraph 2 of the old, still Soviet Instruction on business trips ** it is said that a business trip certificate may not be issued if the employee must return from a business trip on the same day on which he was sent on a business trip. It indirectly follows from this that a business trip can be one-day. However, as already mentioned, later legislation (the Labor Code of the Russian Federation and the Regulations on business trips) does not contain such a clause. But these acts also do not contain a ban on one-day business trips.
From all this, only one conclusion can be drawn - one-day business trips are not prohibited, but it is better to draw up documents for them, as they say, in full (travel certificate and report). It will not be superfluous for tax purposes. Please note that the daily one day business trip are paid only when traveling abroad, and even then in the amount of 50 percent of the standard. With domestic "one-day trips" they are not paid (clauses 11 and 20 of the Regulations on business trips).
Question number 4: can a business trip last indefinitely?
Answer: no, it cannot.
The old Instruction on business trips contains a clear rule that the duration of a business trip cannot exceed 40 days, not counting the travel time. The period of business trips for workers, managers and specialists sent to perform installation, commissioning and construction works, could not exceed one year (clause 4 of the Instruction on business trips). However, the Travel Regulations (a later document) no longer contain such a restriction. So, in paragraph 4 of the Regulations it is only said that the employer sets the period of the business trip, taking into account the volume, complexity and other features of the official assignment.
It turns out that the employer, if necessary, can send the employee on a business trip for more than 40 days. But an endless business trip can not be anyway. After all, as we remember, a business trip, according to Article 166 of the Labor Code of the Russian Federation, is a trip of an employee to fulfill an official assignment. Accordingly, the duration of a business trip is determined by the timing of the execution of this assignment, which is clearly recorded in the document drawn up when sending an employee - a travel certificate.
Thus, if the labor inspector discovers that the task has been completed, and the employee is still on a business trip, or that the task is formulated in such a way that its execution can last indefinitely, then such a “business trip” may well be recognized as a transfer of the employee. In this case, the employer will face liability up to the suspension of the company and the disqualification of the head (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). And if the tax inspector discovers this, then per diems and fares can be hit. In addition, if the business trip lasts more than one month, the tax authorities may decide that the company has created.
Question number 5: how to determine the day of departure if the plane takes off at the beginning of the first night?
Answer: the day of departure will be the day preceding the day of departure of the aircraft.
This is due to the fact that, according to paragraph 4 of the Regulations on business trips, when determining the day of departure, it is necessary to take into account the time required to travel to the station, pier or airport, if these objects are located outside the settlement. Since airports are almost always located outside the city, the day of departure will be the day when the employee starts his movement towards the airport.
Please note that in this case, the day of departure will not coincide with the date indicated on the ticket. Therefore, it is better to ask the employee to save and submit to the accounting department also a ticket for transport, with which he got to the airport.
Question number 6: is it necessary to provide an employee who has returned from a business trip with additional days off if he worked six days at the place of business trip?
Answer: no, you don't have to.
Suppose an employee at the main place of work works five days a week, and during a business trip he worked on a six-day working week. Was he entitled to extra days off? The answer to this question is directly fixed in paragraph 8 of the Instructions on business trips. It says that an employee on a business trip is subject to the regime of working time and rest time of the enterprise (association, institution, organization) to which he is sent. This means that if a six-day week is set at the place of business trip, then the employee is obliged to work on Saturday. And it is not necessary to provide him with additional days of rest in return for these working Saturdays upon returning from a business trip.
Issues arising from the remuneration of seconded employees were discussed in the article.
Question No. 7: Do I have to pay per diems and pay for a hotel if a posted worker falls ill?
Answer: yes, you should.
This point is also directly regulated in normative documents. Thus, paragraph 25 of the Regulations on business trips states that an employee who falls ill during a business trip is supposed to be compensated and paid for all the time until he is unable to work or return to his place of residence due to illness.
And paragraph 16 of the Instructions on business trips resolves the issue of extending the business trip for the duration of the illness. Moreover, he solves it quite simply - the days of illness are simply not included in the business trip period indicated in the travel certificate.
Question number 8: what document must be drawn up when sending an employee on a business trip?
Answer: travel voucher.
This issue has now been resolved quite clearly. Paragraph 7 of the Regulations on business trips reads: “based on the decision of the employer, the employee is issued a travel certificate that determines the duration of his stay on a business trip, as well as setting the date of arrival at the point (points) of destination and the date of departure from it (from them). It follows from this that when sending an employee on a business trip, it is necessary to have the decision of the employer (the form of this decision is not specified, which means that it can be both oral and non-unified), as well as a travel certificate drawn up according to the unified form No. T-10 (approved by the resolution Goskomstat of the Russian Federation dated 05.01.04 No. 1).
Note that earlier there was confusion in this matter due to the fact that the legislation provided for the variability of design. The employer could decide for himself what document to draw up: a business trip order or a travel certificate (clause 2 of the Travel Instructions). But this rule is no longer applied, since it contradicts the Regulations on business trips (Article 423 of the Labor Code of the Russian Federation).
Question number 9: is it necessary to compensate for the cost of gasoline if the employee went on a business trip in a private car?
Answer: Yes, but subject to certain conditions.
Labor legislation does not regulate what kind of transport the employee must get to the place of business trip. It is logical to assume that this choice is made by the employer, taking into account the ratio of cost and travel time, as well as the need to ensure the comfort and safety of the seconded worker.
Thus, if the employer has agreed on the possibility of traveling on a business trip by personal transport (which is documented), then he will be obliged to reimburse the employee's expenses associated with travel to and from the business trip. In addition, in this case, the employee is entitled to official purposes, the amount of which is determined by agreement of the parties to the employment contract (Article 188 of the Labor Code of the Russian Federation). The company will be able to take into account the amount of compensation in.
Question number 10: what if the employee missed the train or plane?
Answer: buy him a new ticket.
In a situation where an employee is late for the departure of the transport that should take him to or from a business trip, the organization finds itself in a legal impasse. The fact is that Article 166 of the Labor Code of the Russian Federation obliges the employer to pay for the employee's travel to the place of performance of the official assignment and back. Obliges without any exceptions and alternatives. This means that the employer does not have the right not to pay for the second ticket.
The employer cannot withhold the cost of an “overdue” ticket from an employee. Article 137 of the Labor Code of the Russian Federation prevents him from doing this. It contains an exhaustive list of situations where it is possible to withhold money from an employee's salary. And this list does not say anything about the possibility of withholding the cost of an unused ticket. Therefore, the employer can either negotiate with the employee in a good way, or go to court with a claim to recover this amount from the employee. If the employee agrees to voluntarily contribute funds to the cash desk to pay off the damage caused to the company, then CCP will not be required, since there is no fact of sale of goods, work, or services.
* Regulations on the specifics of sending employees on business trips (approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).
** Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions of 07.04.88 No. 62 “On business trips within the USSR”. This Instruction operates in the part that does not contradict the Labor Code of the Russian Federation and the Regulations on business trips.
Business trip - the direction of an employee of the organization for execution job duties to an area far from the main place of work. Such trips are necessary for entrepreneurs to carry out activities to attract customers, organize cooperation with counterparties, search for new areas of development, purchase goods and arrange services.
Attention
During the business trip, the employee retains his position, workplace, wage. All travel expenses (travel, food, accommodation, additional expenses) are subject to reimbursement from the income of the employing organization.
Labor Code of the Russian Federation
The general procedure for sending employees on business trips is defined in chapter 24 of the Labor Code of the Russian Federation. Additional aspects of measures to send workers to another locality are determined by internal, labor and in the employee's employment contract.
Any employee can be sent on a business trip, regardless of their position and length of service. The main document confirming the legitimacy of sending workers on trips is labor contract. If a citizen carries out labor activity in a company with informal employment, this will not be a reason for refusing to comply with the order of the entrepreneur.
Note
The head of the company is not obliged to ask the employee for permission to travel, but such actions do not constitute an infringement of the rights of workers. The Labor Code of the Russian Federation establishes restrictions for a group of persons to be sent on business trips.
A travel ban has been completely imposed for:
- women during pregnancy;
- employees under the age of 18 (except for creative activities);
- persons with disabilities if the trip interrupts rehabilitation activities.
The list of persons whose forced assignment on a business trip is contrary to legislative framework, but permissible with the written consent of the worker:
- women until the child reaches the age of three years;
- an employee carrying out labor activities on the basis of a student agreement;
- parents raising children under five alone;
- employees caring for disabled relatives (illness, disability);
- official guardians until the children reach the age of majority;
- declared candidates for service in the state structure (elections).
The implementation of a business trip for the above citizens is permissible only upon delivery of a notification-direction and with their written consent. The decision of the worker must be expressed on paper. The signature in the order is not a confirmation of the will of the employee, it is a fact of familiarization.
The employer's notice must contain the following information:
- reasons for the need for a business trip;
- travel period;
- a list of the rights of the employee, on the basis of which he has the right to refuse to execute the order;
- guarantees provided by the employer subject to consent to the trip (reimbursement of specific expenses, payment of bonuses, etc.);
- document date.
It is allowed to provide a column in the notification form where the employee personally confirms the fact of delivery of the document and writes consent to the conditions described by the employer. For coercion to travel, an entrepreneur may incur administrative liability under Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation.
Good and bad reasons for rejection
Business trip - the duty of the employee in the performance labor activity. Refusal of a trip is possible only if there are good reasons. If, during employment, the employee gave written consent to such trips, then an unreasonable refusal may lead to disciplinary action or reprimand. Lack of documented approval from an employee is no exception to disciplinary action.
A loyal leader can, at the request of an employee, send another on a business trip, reschedule the trip.
Valid reasons for canceling a business trip may include:
- health problems of the worker himself (including medical contraindications) or his close relatives;
- emergency that affected the life of an employee (fire, flood, theft of property, etc.);
- urgent urgency for registration and receipt of a certain document (passport, inheritance, registration of a real estate transaction, etc.);
- death of a family member;
- important family event (wedding anniversary, anniversary, marriage of children, etc.);
- marriage;
- maintenance and upbringing of a child with disabilities;
- lack of advance information about the fact of the trip;
- errors in accompanying documents or their absence;
- under-funding of the trip or complete failure to pay the advance on travel expenses.
Disrespectful grounds for refusing to be sent on a business trip are:
- unwillingness of the worker;
- the coincidence of travel dates with holidays, birthdays;
- weather;
- other unimportant factors.
- negotiate with management in order to reach a compromise;
- give arguments about the groundlessness of the trip and the inexpediency of expenses;
- offer assistance in preparing for a business trip;
- select a potential replacement candidate;
- thoroughly check the documents for the trip;
- control the timing of the advance payment for travel expenses.
Step-by-step instructions for canceling a business trip
If the employee intends to refuse to be sent on a business trip, then he must notify the employer in writing about this, giving weighty arguments that influenced the decision.
Refusal to travel for family reasons.
If an employee sent on a business trip has any family circumstances preventing him from making the scheduled trip, he must notify the employer in writing.
Required withdrawal details:
- the addressee of the application (name and position of the superior manager);
- information about the applicant (position, full name);
- document's name;
- grounds for refusal;
- a proposal to resolve the situation;
- date and signature.
Sample application:
Travel cancellation due to health reasons
The basis for refusal to travel is the employee's illness or medical contraindications for the trip.
Here is an example document:
Refusal to send a serviceman under a contract
Pass order military service, including under a contract, is regulated by federal law No. 53 of March 28, 1998.
Attention
A serviceman does not have the right to refuse a business trip, he can apply to the management with a request to review and shorten the duration of the trip.
The grounds for the application may be:
- illness of an employee requiring inpatient treatment in a medical facility;
- deterioration in the health status of the dependent;
- early completion of the task;
- disciplinary violations during a business trip;
- business need;
- emergency circumstances in the family requiring the personal presence of a citizen;
- other circumstances requiring the direct participation and presence of a citizen.
Any unjustified refusal to travel, as well as inappropriate behavior of a person during a business trip, will lead to the opening of an investigation into the causes of evasion of duties and the imposition of an appropriate punishment.
Additional Information
An application for a reduction in the duration of the trip is made in the name of the higher management. Be sure to indicate the position and name of the fighter in the header of the document. The following is a statement of the appeal and details of the need to reduce the duration of the trip.
The application is sent for review and approval. Until the approval is received, it is unacceptable to leave the place of business trip and interrupt the service.
When can you cancel a business trip?
AttentionIt is impossible to avoid being sent on a business trip if the manager has not approved the application for removal from the trip. Refusal to sign an order to send on a trip is also not a reason to cancel a business trip.
There is a list of situations where even a good reason cannot give an employee the opportunity to refuse a trip. For example, an emergency in a company whose solution lies in the purpose of the trip; litigation to declare the company bankrupt, if the employee is seconded to conclude new contracts with buyers, etc.
AT official duties military personnel are assigned a point of strict secondment by order of the commanding staff. Any status of a citizen undergoing military public service, fixes for him the procedure for strict adherence to legislative acts in this area.
Effects
The decision of the employer can be appealed to the authorized state bodies (CCC, labor inspectorate, court, etc.).
Nuances
- A military man serving under a contract has a reason to leave the place of a business trip ahead of schedule only on the written order of the commanding personnel.
- The employer must obtain the written consent of the employee to be sent on a business trip when the day of departure coincides with a day off.
- An employee's refusal to sign a notice of assignment on a business trip is a disciplinary violation.
- An unconfirmed statement by an employee that the amount of the advance for a business trip does not correspond to the level of possible expenses is not a basis for refusing to travel.
- The direction of an employee on a business trip is documented in the form of an order. Additional forms are developed directly in the company as needed.
- According to the regulatory legal acts of the Russian Federation, a monetary penalty for refusing to travel on a business trip is unacceptable (unless such conditions are stipulated in the employment contract or the position of the company).
The Labor Code is not an exhaustive regulatory document, but contains a basic set of rules, compliance with which is the responsibility of both parties. Any specific disputable situation has several ways of resolution, not always a conflict and with consequences. Therefore, employers are advised to comply with the law and create favorable conditions for business trips, and employees not to resort to cunning and deception, to conscientiously fulfill their labor duties.
Currently, almost no company can do without business trips - sometimes you need to conclude an agreement with suppliers, then settle issues with customers (for example, set up the supplied equipment), etc. Today, we will step by step consider the procedure for sending an employee on a business trip and point out typical mistakes employers at the same time.
According to Art. 166 Labor Code of the Russian Federation A business trip is a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. Business trips of persons whose permanent work is carried out on the road or has a traveling character are not recognized as business trips.
Features of sending employees on business trips are established Regulation approved Decree of the Government of the Russian Federation of October 13, 2008 No.749 .
1. Choose who to send. The first step is to remember the restrictions that are established by labor laws. So, some employees are completely forbidden to be sent on business trips, and some can be, but only with their written consent.
By virtue of Art. 259 of the Labor Code of the Russian Federation sending pregnant women on business trips is prohibited. It is forbidden to send minors on business trips (with the exception of creative workers of means mass media, cinematography organizations, television and video crews, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of works, professions, positions of these employees, approved Decree of the Government of the Russian Federation of April 28, 2007 No.252 ).
Note!
During the period of validity of the apprenticeship agreement, employees cannot be sent on business trips not related to apprenticeship ( Art. 203 of the Labor Code of the Russian Federation).
In addition, pay attention to the rehabilitation program for a disabled person if it is planned to send him on a business trip. If in this document contains a ban on official travel, sending a disabled person on a business trip will be unlawful and may entail administrative liability for the employer. This follows from Art. 23 federal law dated 24.11.1995 No. 181-FZ "On social protection disabled people in Russian Federation» : persons with disabilities employed in organizations, regardless of organizational and legal forms and forms of ownership, are created the necessary conditions labor in accordance with the individual program for the rehabilitation of a disabled person.
The sending of women with children under the age of three on business trips is allowed only with their written consent and provided that this is not prohibited to them in accordance with a medical report. Recall that the issuance medical organizations such conclusions approved Order of the Ministry of Health and Social Development of the Russian Federation of 02.05.2012 No. 441n.
It is important here to understand what medical report matters to the employer - a certificate will not work. The conclusions are issued to citizens based on the results of medical examinations, medical examinations, medical examinations, decisions taken medical commission, as well as in other cases. But certificates are issued by doctors (in some cases, paramedics and obstetricians) on the basis of records in the citizen's medical records or based on the results of a medical examination.
Note that it is necessary to obtain a written consent to a business trip and check for medical contraindications if it is planned that you will go on a business trip ( Art. 259, 264 of the Labor Code of the Russian Federation):
- father raising children without a mother;
- guardian (custodian) of minors;
- mother (father) raising (s) without a spouse (wife) children under the age of five years;
- an employee with a disabled child;
- an employee caring for a sick family member in accordance with a medical report.
Society with limited liability"April" (LLC "April") Ref. No. 12/4 Public Relations Manager from 15.04.2015 A. I. Ponomareva Dear Anna Ivanovna! We ask you to give your consent to be sent on a business trip from 04/20/2015 to 04/25/2015 to the Nizhny Novgorod Yarmarka CJSC, located in Nizhny Novgorod, to participate in the SadExpo 2015 exhibition. Additionally, we inform you that you, on the basis of Art. 259 of the Labor Code of the Russian Federation, you have the right to refuse to be sent on a business trip, since you have a child under the age of three. Director Ivanov V. P. Ivanov Agree to travel. I am aware of the right to refuse a business trip. Public Relations Manager, Ponomareva, 04/15/2015 |
Of course, an employee can express his consent or disagreement to a business trip in the form separate document, such as the application he will submit to personnel service. In this case, it is advisable to indicate in the notification the time frame for the employee to make a decision, for example: “You can report the decision made in a separate application, which must be submitted to the personnel department by ... (such and such date).”
3. We issue an order. Before talking about the order, we recall that earlier, in order to be sent on a business trip, it was necessary to issue an official assignment and a business trip certificate to an employee. However, due to changes made Decree of the Government of the Russian Federation dated December 29, 2014 No. 1595 in Position, the registration of these documents is canceled. They were used to confirm the presence of an employee at a certain time in a specific place for reimbursement of expenses in connection with a business trip. But various departments wrote that in some cases, marks in the travel certificate cannot be physically affixed (for example, when negotiating with individuals), therefore, the fact of being at the place of business trip at the set time can be confirmed by other documents - an order (instruction) to send an employee on a business trip, travel documents, a hotel bill ( letters of the Ministry of Finance of the Russian Federation dated 16.08.2011 No.03-03-06/3/7, Ministry of Labor of the Russian Federation dated February 14, 2013 No.14-2-291 ).
Note
Since the need to issue a work assignment and a travel certificate has disappeared, it is in the order to send on a business trip that the official assignment should be written in as much detail as possible, that is, the purpose of the trip, as well as the timing of this assignment.
Until 01/08/2015, the official assignment was usually indicated as the basis for issuing an order, since, according to the previous edition Regulations the purpose of the employee's business trip was determined by the head of the sending organization and indicated in the job assignment, which was approved by the employer.
After the named date, as the basis for issuing an order, you can indicate the details of the documents (if any), in accordance with which the employee was required to be sent on a business trip (an agreement with a counterparty, an order to conduct an inspection, an invitation to an exhibition, etc.).
Since the organization has the right to continue to issue business assignments for business trips and require employees to report on their implementation (if provided for by local regulations), as the basis of the order, you can also indicate the job assignment.
Note
To send an employee on a business trip, you can issue an order in the unified form T-9 (T-9a for sending a group of employees) or in a form developed and approved by the organization itself.
The order is signed by the head of the organization (or other authorized person) and the employee is familiarized with this document against signature.
Separately, let's talk about the shelf life. According to the List of typical managerial archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the storage periods, approved Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558 , orders to send on a business trip must be stored ( 19):
- within 75 years - if orders are issued on long-term domestic or foreign business trips, as well as on business trips of employees with severe, harmful and hazardous conditions labor;
- within five years - if orders for short-term domestic and foreign business trips.
Limited Liability Company "Spring" (LLC "Spring") Order No. 31 about sending an employee on a business trip Send on a business trip Ivanov Ivan Ivanovich, a leading specialist of the department information technologies, to Leto LLC, located in Arzamas, Nizhny Novgorod Region, for a period of 3 (three) days from April 21 to April 23, 2015 in order to provide installation services software, designed to control the movements of the movable units of the supplied machines. Reasons: supply contract No. 24 dated 01/13/2015, concluded between Vesna LLC and Leto LLC, a memo from the head of the information technology department P.P. Petrov on the need to install the software dated 04/13/2015. Director Sidorov S. S. Sidorov Acquainted with the order. Ivanov, 04/14/2015 |
To issue cash to an employee against a report on expenses related to the activities of a legal entity, individual entrepreneur, expenditure cash warrant form 0310002 is drawn up according to a written application of the accountable person, drawn up in any form and containing a record of the amount of cash and the period for which they are issued, the signature of the head and the date ( Clause 6.3 Instructions of the Bank of Russia dated March 11, 2014 No. 3210‑U “On the procedure for maintaining cash transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses ").
Based on the order to send on a business trip, the accountant calculates the preliminary amount of expenses associated with the trip, coordinates it with the head of the business trip and the chief accountant.
The amount that must be paid to the employee is determined based on the duration of the business trip specified in the order to send it, the cost of travel, the approximate cost of paying for housing, the amount of daily allowance established in the organization for business trips in Russia and abroad. If an employee is sent on a business trip outside the Russian Federation, payment and reimbursement of expenses in foreign currency (including payment of an advance payment or repayment of an unspent advance payment in foreign currency) are carried out taking into account Federal Law No. 10.12.2003 173-FZ "On currency regulation and currency control" (clause 16 of the Regulations).
5. We fix the departure of the employee. Based clause 8 of the Regulations the employer is obliged to keep records of employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded. This is done in the relevant journals. According to Order of the Ministry of Health and Social Development of the Russian Federation of September 11, 2009 No. 739n the employer or a person authorized by him by order (instruction) must appoint an employee of the organization responsible for maintaining a log of departure and a log of arrival.
The form of the register of employees leaving on business trips from the sending organization is given in Appendix 2 to this order. Reflects information about the last name, first name and patronymic of the seconded worker, the name of the organization to which he is seconded, the destination.
Note that the form provides for the column “Date and number of the travel certificate”. So, since the change in Position, that is, from 01/08/2015, this column will remain blank.
Note!
The employer (or a person authorized by him) is obliged to ensure the storage of the departure log and the arrival log for five years from the date of their registration.
6. We put marks in the time sheet. Because by virtue of Art. 91 Labor Code of the Russian Federation the employer is obliged to keep records of the time actually worked by each employee, the time spent on a business trip must be recorded in the time sheet. Recall that the accounting of working time is carried out in the time sheet and the employer has the right to apply as a unified form T-13 from Decrees of the State Statistics Committee of the Russian Federation of 01/05/2014 No. 1 "On the approval of unified forms of primary accounting documentation on the accounting of labor and its payment ", and the form of the report card, developed independently.
Based clause 8 of the Regulations actual term stay at the place of business trip is determined by travel documents submitted by the employee upon return from business trip. In case of his travel to the place of business trip and (or) back to the place of work on personal transport ( passenger car, motorcycle) the actual period of stay at the place of business trip is indicated in a memo, which is submitted by the employee upon returning from a business trip to the employer simultaneously with supporting documents confirming the use of the specified transport to travel to the place of business trip and back (waybill, bills, receipts, cash receipts and etc.).
The days of an employee's absence from the workplace due to a business trip are indicated by the code "K" (or "06" - "business trip"), while the number of hours worked is not indicated.
7. We accept the report. Upon returning from a business trip, the employee must submit to the employer within three working days advance report on the amounts spent in connection with the business trip and make the final settlement of the cash advance issued to him before departure for travel expenses.
For travel, housing and other expenses incurred with the knowledge of the employer, the employee must report. But he does not need to report for per diem - the basis for their payment will be the number of days of the business trip, recorded in the order on sending him on a business trip.
The advance report shall be accompanied by documents on the rental of accommodation, actual travel expenses (including payment for services for issuing travel documents and providing bedding on trains) and other expenses associated with a business trip.
Recall that organizations use the advance report form AO-1, approved Decree of the State Statistics Committee of the Russian Federation dated 01.08.2001 No. 55 .
Note
For public sector organizations, a different form of advance report has been established, as well as time sheets. Currently, the Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and registers” is currently being registered with the Ministry of Justice. accounting applied by authorities state power(government bodies), local self-government bodies, state authorities off-budget funds, state (municipal) institutions, and Guidelines for their application." Since entry into force this order the named institutions will have to use the forms approved by them.
Typical Violations
When sending employees on business trips, employers make a fairly wide range of mistakes, ranging from incorrect registration to incorrect reimbursement of expenses.Some employers:
- send employees who are prohibited from being sent there on business trips;
- they do not acquaint the employee with the right to refuse a business trip, when, by virtue of the Labor Code of the Russian Federation, they were obliged to do so;
- require the employee to perform duties not stipulated by the employment contract during a business trip;
- do not reflect the business trip in the time sheet;
- do not issue an order to send on a business trip.
Summarize
After making changes to Position the formalization of a business trip was simplified - there was no need to draw up a business assignment and a travel certificate. The main document confirming that an employee is on a business trip is an order to send him on a business trip. But don't forget to certain cases on the execution of other documents - the employee's consent to a business trip, notice of refusal of a business trip, etc. - and also store documents in the prescribed manner.- 166th article of the Labor Code
A business trip is a trip of an employee on the instructions of the employer. The task can be anything: meet a client, speak at a seminar, or buy coffee. There are no restrictions in the law.
Not every trip is considered a business trip, there are conditions:
- trip for a certain time. An employee can be sent on a business trip for a month, but not with the condition “until you complete the task”;
- at a remote distance from the permanent place of work. There is no distance in kilometers in the law, but it must be far enough from the permanent place of work. permanent place- what is written in the contract. Let's say Maria is a call center operator answering calls from her home in Volgograd. If the manager asks her to come to Moscow for a general meeting, the trip is a business trip. If the meeting is in a cafe in Volgograd, then no;
- the work of the employee is not connected with constant traveling. Here is the conductor, the essence of his work is on a trip, so they are not considered business trips. But if a travel quality analyst travels as a guide, the trip will become a business trip for him;
- the employee works in the state. If Maria from the call center works under a service contract, she cannot have business trips.
Not all employees can be sent on a business trip, there are exceptions: pregnant women, minors, employees on sick leave and with a student contract.
Travel documents
According to the Labor Code, a verbal request to go on a business trip is not enough; three documents are needed: a travel regulation, an order, and an advance report.
Travel rules - in government decree
Regulations on business trips- a document where the employer describes the rules for business trips. With the help of the provision, it is easier to agree with employees on the rules and show the inspecting government agencies that everything is in order with business trips. Therefore, describe everything that you think is useful.
A sample list of questions that can be answered:
- which employees are allowed to travel. For example, any employee, department heads or just sales managers;
- who coordinates the business trip and how it is done. Let's say a superior manager agrees in an e-mail from corporate mail;
- as an employee declares a desire to go on a business trip. There is such an option: he writes a letter to the head, justifies the need, and the application and justification templates are in such and such an application;
- how much the company pays for travel expenses. For example, if we are talking about training, the company pays half the costs, and if it is about a deal, one hundred percent;
Refund for training employees
The position does not have a strict form, the company draws it up for itself.
Order. In the order, the employer writes the dates and purpose of the trip. “Save the beauty and put everything on zero” is a bad goal, there are requirements for the goals:
- The goal is in line with the business area. If the company sells fruits and vegetables in bulk, and the employee goes to the supplier household appliances, it looks suspicious;
- answers job description employee. An accountant goes on a business trip, while he studies marketing. If an accountant needs marketing for work, it is better to make explanations for what and what it gives the company;
- can be measured. For example, to negotiate is a general goal, but to achieve the signing of a supply contract is specific and can be measured.
The order has a standard form, but the employer has the right to come up with and approve his own. The order form can be made once and used for all business trips.
Advance report— all expenditure documents: tickets, boarding passes, card statements for paying for a taxi or a room, an apartment rental agreement. In general, everything that the employer plans to reimburse the employee.
After a business trip, an employee asks for an advance report form in the accounting department and enters the names of expenditure documents and amounts.
The employee submits tickets and checks to the accounting department along with the form
Here is a designer who flew to London on a business trip and attaches a copy of the boarding pass, a tube ticket and a check for mobile communications to the advance report:
The employee submits, together with the advance report, originals or copies of tickets, checks, receipts
In practice, it still happens. An employee submits documents to the accounting department: tickets, checks, hotel bills - the accountant enters information into 1C and prints out an advance report. The employee has to sign the finished report.
These are all required documents. Employers also ask employees to keep a report on the results of a business trip: what they did, what they achieved and how, but officials do not require such a report. If the travel expenses are large or there are a lot of business trips, I advise you to make a copy of the reports and keep them in case of tax or labor inspections. Suddenly there will be questions.
What does the tax pay attention to?
If a company operates on a simplified “Income minus expenses” or a general taxation system, it has the right to reduce taxes on the amount of expenses for a business trip. True, the tax may be interested if you do something wrong. Here's what to look out for.
Expenses for simplification
Daily. The expenses can include no more than 700 rubles per day for business trips in Russia and up to 2500 rubles for business trips abroad.
On fines for incorrect expenses - Article 122 of the Tax Code
Documents to justify the costs. You can’t just write down the cost of air tickets as expenses - you need proof of the fact of the trip: a boarding pass for an airplane, e-ticket And it would be nice to have a photo report from a business trip.
What is the risk of an employer without documents for a business trip
If the employer arranged a business trip, there is no risk. Problems begin when there are no documents. With business trips without documents, the employer risks getting a fine, proceedings with labor inspectorate and with employees.
Can't pay for an accident. Here an employee goes to a conference, and there a stand falls on him and injures him. According to the Labor Code, an employee is injured at work, which means he is entitled to compensation. At the same time, compensation cannot be paid if the employee is not officially on a business trip. And if there is no money, the employer is waiting for a complaint to the labor inspectorate.
Can't get punished for walking. Let's say the store manager sent a manager to another city to meet with a client on Saturday. The manager met old friends from Selmash and walked around the city instead of working. Even if the director wants to punish him - dismiss him or take a fine, it will not work. Formally, the employee did not work and was not on a business trip.
On fines for business trips - Article 5.27 of the Code of Administrative Offenses
There is a risk of underpaying the employee. For the days of a business trip, the employer does not issue a salary, but average earnings which may be more than the salary. If you pay less, there is a risk that the employee will complain, and the employer will receive a fine.
There are fines for incorrect documents for a business trip or incorrect calculation of payments:
- for an individual entrepreneur - from 5,000 to 30,000 rubles;
- companies - from 50,000 to 100,000 rubles.
Fines, as usual, are not everything: no one wants an inspector to ask questions about the working conditions of employees and ask them to report back. I have a simple advice: do not save time and draw up all the documents for a business trip.
The work of each enterprise is inextricably linked with business trips of its employees. And being on a business trip requires specific costs - for buying food, renting an apartment or hotel, travel in public and (or) personal transport. To account for these costs for the costs of the company, draw up certain documents.The preparation of most of them should be done by a personnel officer. However, if there is none in the state, this responsibility falls on you as an employer.
In our article, we will answer the following questions:
what is a business trip;
who is allowed to travel and who is not;
what documents are needed for a business trip and how to draw them up correctly, etc.
What is a business trip?
A business trip is a trip full-time specialist to another locality in order to fulfill the task of the chief. The place of labor activity is the unit where a person works on the basis of an agreement and (or) an order for employment. A business trip will be considered a trip of an employee from the main office to and vice versa.
The work of drivers, freight forwarders, couriers is associated with a constant stay on the road. According to article 168.1 of the Labor Code of the Russian Federation, such employees are also entitled to compensation own costs associated with travel and renting an apartment (hotel). When drawing up a collective labor agreement with your employees, you must clearly write out a list of employees whose activities will be of a traveling nature.
Who can be sent on a business trip, and who cannot?
According to the Labor Code, only staff member your organization with which you have contracted. There are exceptions to this rule.
You cannot send on a business trip:
pregnant women;
minors (exception - creative employees of the media, theaters, circuses, concert institutions, professional athletes);
people who work under a student contract.
A special case is women with children under 3 years old. It is possible to send such a category of workers, but the woman must give her consent to this (in writing). In this case, the trip should not be contraindicated by the attending physician. According to article 259 of the Labor Code, enterprises must notify the employee in writing that she can refuse to travel. All of the above fully applies to persons who care for sick members of their family and (or) have dependent children with disabilities (childhood disabilities).
How is the departure of a freelancer handled?
As we noted above, you can only send an employee from the state on a business trip. But in some cases, the employer needs to send an employee, with what civil nature. Such a document, for example, can be a contract of assignment or a contract. In this case, the company can also cover the costs of a person associated with a business trip. Of course, for this, the costs must not only be directly related to this order, but also proven by documents. The employee must provide receipts and checks.
AT civil contract there should be a separate clause regarding reimbursement of costs. Then your employee will not pay personal income tax on the money received, and you will pay funds to various extra-budgetary funds.
Important: sometimes tax authorities attribute "travel allowances" to freelancers as part of their income.
How to defend your innocence in front of the inspectors?
Use these arguments. If a person performs your task, then he began to work. And according to Article 67 of the Labor Code, in this case, an employment contract is considered concluded, even if it does not have its own paper form. Therefore, all claims of the tax authorities are groundless. It should be noted that the same is true of the courts. And yet, in order to avoid unnecessary red tape, we advise you to conclude fixed-term employment contracts with freelancers for the period of their “business trip”.
How long can a business trip last?
The legislation does not define the shortest period of a business trip. Thus, you can send your employee even for one day. The length of the business trip is determined by the head of the enterprise, taking into account the volume, complexity and other characteristics of the assignment given to the worker.
The day of departure coincides with the date of dispatch of the corresponding vehicle. If the transport leaves before 24.00, then the day of departure is this day. Otherwise, the following.
Travel documents
Before sending an employee on a business trip, complete the following documents:
job assignment (form T-10a is required);
an order to send an employee on a business trip (form No. T-9 or No. T-a);
travel certificate (fill out form No. T-10).
A job assignment is a document that is drawn up by the head of the employee sent on a trip. To do this, he uses a form approved by the State Statistics Committee on January 5, 2004.
Document details are as follows:
Full name and title of the employee who is sent on a business trip;
department, shop or other division of the enterprise in which the person works;
place of dispatch - state, locality, company name;
the length of the order, the date of its beginning and end;
the name of the company that will pay for travel expenses;
the basis on which the employee was sent on a business trip.
This document is signed by the head of the structural unit and approved by the company. Thereafter personnel department prepares an order for sending on a business trip.
Upon arrival at the place of his work, a person fills out the 11th section of the document, which is called the “Brief Report on the Task”. The report is approved by the immediate superior of the traveler. Service assignment refers to documents strict accountability- it must be kept in the archive for 5 years. At the end of the business trip, the job assignment, advance report and certificate are handed over for payment.
Next, you need to draw up another document - an order to send on a business trip. For this document, form No. T-9 is used if one person is sent on a business trip and form No. T-9a, if several.
The order must include the following information:
Full name and position of the seconded;
the department in which he works;
place of business trip;
The order requires a source from which the employee will cover his costs. It can be both your company and the host. The order is signed by the director of the company. The seconded person must look at the document and also seal it with a signature. Like a service assignment, the order is stored in the archive for 5 years.
A travel certificate is a document on the basis of which the accounting department calculates and pays daily allowances. For certification, a form in the form No. T-10 is used.
In a special section of the certificate, the worker must make notes at each of the destinations about his arrival and departure. Further, these marks must be sealed with the seal of the company to which the person was sent.
Is it always necessary to get certified?
This document can be dispensed with:
branches and foreign firms;
organizations that send their employees on business trips abroad. In this case, the dates of arrival in the country and departure from it are indicated in the passport.
You can also do without a certificate when a person returns to his workplace on the day of departure. Like other documents, the certificate must be kept in the archive for 5 years. You must register identities in a designated register. Documents of people who came on a business trip from other companies must be registered in another journal.
hotel business trips