In labor law, a business trip is understood as a trip of an employee of an organization for a period set by the employer due to official needs. The purpose of this trip is performance of their work duties not at their workplace.
The main issues of organizing such trips are regulated by a local regulation - Regulations on business trips.
Modern labor legislation does not have strict regulation in the form and content of the named document. In connection with this circumstance, the management of enterprises and organizations independently develops and adopts such a document as the Regulation on business trips, given the nature of their work.
At the same time, the main requirement for it is strict compliance with current labor legislation.
In the process of developing the named normative act, it is necessary to adhere to the following laws and regulations:
- Decree of the Government of the Russian Federation No. 749 dated 10/13/2008. It regulates some of the features taken into account when sending employees on business trips. An appendix to it is the relevant Regulation.
Purpose of registration
The regulation on business trips in the organization is drawn up in order to streamlining the business travel process in it, as well as normalization of document flow.
As a result, a number of issues directly related to sending employees on one-time and permanent business trips are regulated. Thus, the employer insures himself against errors in documenting this process, and also saves money on travel expenses.
In addition, the correct workflow in this area allows you to easily report to the tax service for the increased amount of expenses for these needs.
Since the legislation of Russia does not oblige the owner of the organization to accept the Regulation in question without fail, he decides on his own: do it or not.
Usually this document is accepted when trips for the needs of the service are a frequent occurrence in the company. In this case it makes sense to adopt a single document regulating this area of labor relations.
At the same time, when such a trip is a single phenomenon, this large-scale document may not be developed, but each specific case can be recorded by an organization order.
Requirements for the document and the person responsible for compiling
The document under consideration is being prepared HR department of the organization. In the event that it contains items related to documenting cash costs, the Regulation must be coordinated with the accounting department of the company.
The local legal act itself is directly approved by its head by issuing an appropriate order. In this case, the document must meet certain requirements.
So, for example, it should determine the daily allowance rates, set the rates for the allocation of funds for the rental of residential premises, and also regulate the rules for reporting by both accounting staff and the company employee sent on a trip.
Main sections
The regulation on business trips does not have an officially approved standard sample, but it must contain seven sections:
- general provisions;
- the procedure for sending an employee of the organization on a business trip;
- documenting;
- terms and conditions;
- cases of temporary disability of a seconded employee;
- nuances of business trips outside the Russian Federation;
- the concept and procedure for paying travel allowances;
- reporting on a business trip, guarantees provided to the employee in connection with it.
In the general section of the Regulations, the term itself is deciphered "business trip", the purpose of the document is determined, the tasks that are set for the employee before the trip are formulated.
Directly by myself employee referral process organizations in it is defined in the next section. It also indicates the conditions of the business trip, as well as the procedure for replacing the employee at the time of his departure.
The section on the procedure for issuing work trips in the organization should contain documentation algorithm this process, the procedure for compiling and documenting the service assignment.
From it you can also learn in what order an order is issued to send employees on a business trip. In addition, it contains provisions on the registration of documents in this area, as well as the procedure for issuing a travel certificate.
Timing and mode of operation employee who left for official reasons are indicated in section 4. This should contain information on the methodology for calculating the duration of a business trip, including the day of departure and arrival.
In addition, it is mandatory to specify mode of work and rest an employee on such a trip. Separately, the registration of his appearance for work both on the day of departure and on the day of arrival is described.
Section 5 contains information on the procedure for granting sick leave to a seconded employee, and in seventh contains provisions on the procedure for trips of representatives of the organization, carried out on its behalf, abroad. This is information about sick pay, as well as per diems and travel allowances.
At the same time, the general provisions on such payments, according to Art. 168 of the Labor Code of the Russian Federation are placed in a separate section of this document.
Final section dedicated to the reporting of an employee who is away. It contains information on the order in which an advance report on the trip is drawn up and submitted, the deadlines for its submission, as well as the algorithm for submitting a report on the work performed during the business trip.
In addition to those listed, this local regulation may include other sections, as well as applications, for example, samples of service documentation - service and explanatory notes to the expense report.
Sample for 2020
Business travel documentation is subject to major changes from time to time. The last such change occurred in 2015, when was canceled Mandatory requirement for the execution of a job assignment and a travel certificate.
The travel regulations for 2020 are issued in the same order. The unified form of this document is not established by law.
Features of foreign business trips
The subtleties of foreign business trips of employees are also indicated in the Regulation under consideration. Its text must contain information about the procedure for reimbursement of expenses for the issuance of a foreign passport and visa.
In addition, the payment of travel, per diem and other payments here also has its own characteristics associated with the conversion of foreign currency. Separately, the document indicates the procedure for paying sick leave abroad while on a business trip.
For remote employees
According to the Labor Code, a remote employee is subject to all guarantees provided to ordinary employees of the organization. Thus, such a specialist can be sent on a business trip on a general basis, while he has the right to to receive all payments that an ordinary employee of the enterprise receives.
Regulations on business trips are approved by the head of the organization by order. At the same time, its text is prepared by personnel officers and agreed with the chief accountant. AT in the same order This document is subject to change.
That is, if you need to change something in the Regulation, the personnel department should prepare the text of such changes. Then he goes for approval to the accounting department, which checks such a proposal for compliance with its accounting legislation, the Tax Code.
Usually these changes do not require agreement with the trade union organization of the enterprise. The finished text of amendments to the Regulations is approved by the head of the company by a special order. The order approving this document, along with the order amending it, is brought to the attention of employees against signature.
Guarantees for seconded employees
Labor law establishes strict guarantees seconded employees. All of them should be reflected in the document in question. So, they include the requirement to comply with the regime of working hours and rest on a business trip.
Besides, the size and procedure of payment is strictly established seconded and per diem. The Regulation under consideration may also provide for measures of liability of the employer for violation of these guarantees and ways to protect the violated rights of the employee. The usual such measure is to apply to the Labor Disputes Commission or directly with an application to the court.
Court almost always takes the side of the employee, so the employer must very carefully monitor the execution of all documents. If the same Regulation on business trips is drawn up and executed correctly, it can help to avoid conflict situations in the future.
In addition, with the help of such a document, the organization can save a lot on payments to posted workers.
Details on business trips are presented in this video.
(name of employer) | (approval stamp) |
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| REGULATIONS ON SENDING EMPLOYEES ON BUSINESS TRAVEL | ||||||
(mark on taking into account the opinion of the representative body of employees) |
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Section 1.
General provisions
1.1. This Regulation on sending employees on business trips (hereinafter referred to as the Regulation) regulates the procedure for sending employees
(name of employer)
on business trips.
1.2. In accordance with Article 166 of the Labor Code of the Russian Federation,a business trip is a trip of an employee on the order of the employer for a certain period of time to perform an official assignment outside the place of permanent work.
A trip of an employee sent on a business trip by order of the employer or a person authorized by him to a separate subdivision of the sending organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip.
Business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips.
1.3. The purpose of the employee's business trip is determined by the head of the sending organization and is indicated in the job assignment, which is approved by the employer.
1.4. When an employee is sent on a business trip, he is guaranteed the preservation of his place of work (position) and average earnings, as well as reimbursement of expenses associated with a business trip.
Section 2
on business trips
2.1. Employees who are in labor relations with
(name of employer)
All employees may be sent on business trips, with the exception of those whose sending on business trips is prohibited by law and this regulation (section 3).
2.2. Sending the following categories of employees on business trips allowed only with their written consent. and provided that this is not prohibited by them in accordance with a medical certificate issued in accordance with the procedure established by federal laws and other regulatory legal acts of the Russian Federation:
- women with children under the age of three
- mothers and fathers raising children under the age of five without a spouse,
- workers with disabled children,
- employees caring for sick members of their families in accordance with a medical report,
- workers with disabilities.
At the same time, such employees must be familiarized in writing with their right to refuse to be sent on a business trip.
Section 3
on business trips
3.1. The following employees cannot be sent on business trips:
- pregnant women;
- underage workers;
- employees for whom business trips are contraindicated for health reasons;
- employees who have concluded an apprenticeship agreement with the employer (during the period of validity of the apprenticeship agreement, these employees cannot be sent on business trips not related to apprenticeship);
- employees specified in clause 2.2 of this regulation, if they have expressed a refusal to travel on a business trip.
(indicate other categories of employees, for example, in accordance with the collective agreement)
Section 4
Procedure for sending employees
on business trips
4.1. The duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the assignment.
4.2. The employer has the right to extend the business trip for a period of ____________________________, if this does not contradict the law, the terms of the employment contract with the employee, local regulations of the employer. Extension of the business trip period for employees specified in clause 2.3 of this provision is allowed only with their written consent and provided that this is not prohibited by them in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation.
4.3. 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 the day of arrival from a business trip is the date of arrival of the specified vehicle at the place of permanent work. When the vehicle is sent before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day.
If the station, pier or airport is located outside the settlement, the time required to travel to the station, pier or airport is taken into account.
Similarly, the day of arrival of the employee at the place of permanent work is determined.
4.4. The issue of the employee's appearance at work on the day of departure on a business trip and on the day of arrival from a business trip is decided by agreement with the employer. If the employee does not agree to go to work on the day of departure on a business trip or on the day of arrival from a business trip (for example, because he needs rest or for other reasons), then on these days he has the right not to go to work. In this case, the employer has no right to bring him to disciplinary liability.
4.5. The employee is obliged to start performing his labor duties stipulated by the employment contract on his next working day after the day of returning from a business trip, based on the work schedule established for this employee.
4.6. In the event that an employee returns from a business trip at a time not agreed upon by the parties, he provides the employer with a supporting document (certificate, etc.). If such a document is not submitted by the employee, this period is not included in the business trip period and no payments are made for this period, provided for in Section 5 of these Regulations. In this case, the employer retains the right to bring the employee to disciplinary liability in the manner prescribed by law.
4.7. During business trips to the area from where the employee, based on the conditions of transport communication and the nature of the work performed on a business trip, has the opportunity to return daily to the place of permanent residence, daily allowances are not paid. The issue of the expediency of the daily return of the employee from the place of business trip to the place of permanent residence in each case is decided by the head of the organization, taking into account the distance, the conditions of transport communication, the nature of the task being performed, as well as the need to create conditions for the employee to rest.
4.8. The actual period of stay at the place of business trip is determined by the notes on the date of arrival at the place of business trip and the date of departure from it, which are made in the travel certificate and certified by the signature of an authorized official and the seal that is used in the economic activities of the organization to which the employee is seconded to certify such signatures. If the employee is seconded to organizations located in different settlements, the marks in the travel certificate on the date of arrival and the date of departure are made in each of the organizations to which he is seconded.
4.9. The following documents are used to register and record the direction of an employee (s) on a business trip (s).
4.9.1. Job assignment for sending on a business trip and a report on its implementation (form T-10a), approved by the Decree of the State Statistics Committee of the Russian Federation of January 5, 2004 N 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment." Form T-10a is used to draw up and record a job assignment for sending on a business trip, as well as a report on its implementation. The job assignment is signed by the head of the structural unit in which the posted worker works. It is approved by the head of the organization or a person authorized by him and transferred to the personnel service for issuing an order (instruction) on sending on a business trip (form N T-9 or N T-9a).
4.9.2. Travel certificate form N T-10, approved by the Decree of the State Statistics Committee of the Russian Federation of January 5, 2004 N 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment." Based on the decision of the employer, the employee is issued a travel certificate confirming the period of his stay on a business trip (date of arrival at the point (points) of destination and date of departure from it (from them)). The travel certificate is issued in one copy and signed by the employer, handed over to the employee and kept by him during the entire period of the business trip.
4.9.3. Order (instruction) on sending an employee on a business trip (form N T-9) and Order (instruction) on sending employees on a business trip (form N T-9a), approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1 "On approval of unified forms of primary accounting documentation for the accounting of labor and its payment. Orders in forms N T-9 and N T-9a are filled out by a personnel officer on the basis of a job assignment, signed by the head of the organization or a person authorized by him. The order to send on a business trip indicates the surname (s) and initials, structural unit, position (specialty, profession) of the business traveler (s), as well as the purpose, time and place (s) of the business trip.
4.9.4. Register of employees leaving on business trips from the sending organization, approved by the Order of the Ministry of Health and Social Development of Russia dated September 11, 2009 N 739n.
4.10. For registration and accounting of employees arriving on a business trip in
(name of employer)
applied Register of employees who arrived at the organization to which they are seconded, approved by the Order of the Ministry of Health and Social Development of Russia dated September 11, 2009. N 739n.
4.11. In order to organize work on maintaining a register of employees leaving on business trips from the sending organization, on maintaining a register of employees who arrived at the organization to which they are seconded, on making notes in travel certificates, the head appoints by his order a responsible person who maintains the listed approved forms in the manner prescribed by law.
Section 5
Business trip payment
5.1. Average earnings.
The average earnings for the period the employee was on a business trip, as well as for the days on the road, including for the time of a forced stop on the way, is saved for all days of work according to the schedule established for this employee in the sending organization.
If days of being on the road, including the days of a forced stop on the way, fall on the employee’s days off, established for him by the work schedule of the sending organization, then he:
(choose)
Paid
(indicate the amount of payments)
- another rest day is provided.
In the case of sending a part-time employee on a business trip, he retains the average earnings from the employer who sent him on a business trip.
In the event that an employee is sent on a business trip at the same time for the main job and work performed on a part-time basis, the average earnings are retained by both employers, and the reimbursed business trip expenses are distributed among the sending employers by agreement between them.
5.2. Remuneration of an employee in case of involving him on a business trip to work on weekends or non-working holidays.
The remuneration of an employee in case of involving him on a business trip to work on weekends or non-working holidays is made in an increased amount in accordance with the labor legislation of the Russian Federation (and in particular, in accordance with Article 153 of the Labor Code of the Russian Federation).
At the request of an employee who worked on a weekend or non-working holiday, he may be granted another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment.
5.3. Overtime pay while on a business trip.
As a general rule, an employee must perform work in accordance with the official assignment on a business trip within the framework of his standard of working hours established at work on ordinary working days (not business trips). For example, employees who have an 8-hour working day at their job should also work no more than 8 hours a day on a business trip. With the summarized accounting of working hours, employees, as a general rule, should not work in excess of the normal number of working hours for the accounting period. If, with the knowledge and at the initiative of the employer, an employee on a business trip works outside the working hours established for him, then overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least twice the amount.At the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime.
5.4. Travel expenses.
If an employee is sent on a business trip, the employer is obliged to reimburse the employee for travel expenses in the amount of
5.5. Residential rental expenses.
If an employee is sent on a business trip, the employer is obliged to reimburse the employee for the cost of renting a living space in the amount of
If the employee at the end of the working day, in agreement with the head of the organization, remains at the place of business trip, then the costs of renting a dwelling, upon submission of the relevant documents, are reimbursed to the employee in the amount of _________________________.
5.6. Additional expenses associated with living outside the place of permanent residence (daily allowance).
If an employee is sent on a business trip, the employer is obliged to reimburse the employee for expenses associated with living outside the place of permanent residence (daily allowance) in the amount of
Additional expenses associated with living outside the place of residence (daily allowance) are reimbursed to the employee for each day on a business trip, including weekends and non-working holidays, as well as for days on the road, including for the time of a forced stop on the way.During business trips to the area from where the employee, based on the conditions of transport communication and the nature of the work performed on a business trip, has the opportunity to return daily to the place of permanent residence, daily allowances are not paid.
5.7. Other expenses incurred by the employee with the permission or knowledge of the employer.
If an employee is sent on a business trip, the employer is obliged to reimburse the employee for expenses incurred by the employee with the permission or knowledge of the employer, in the amount of
5.8. When sending him on a business trip, an employee is given a cash advance to pay for travel expenses and renting a dwelling and additional expenses associated with living outside the place of permanent residence (daily allowance).
5.9. In case of transfer to an employee on a business trip, at his request for wages, the costs of its transfer shall be borne by the employer.
5.10. Employees sent to improve their skills with a break from work in another area are paid travel expenses in the manner and amount that are provided for persons sent on business trips.
Section 6
Travel report
6.1. An employee who has arrived from a business trip draws up a brief report on the work performed during the business trip, which is agreed with the head of the structural unit and submitted to the accounting department along with a travel certificate (form N T-10) and an advance report (form N AO-1).
A brief report on the work performed for the period of the business trip is issued either in the form N T-10a (service assignment), or in the form N T-10a (service assignment) and a separate document at the same time.
The advance report is compiled in the form N AO-1 (Resolution of the State Statistics Committee of the Russian Federation of August 1, 2001 N 55 "On approval of the unified form of primary accounting documentation N AO-1" Advance report ").
The advance report (Form N AO-1) is used to account for funds issued to accountable persons for administrative and business expenses. It is drawn up in one copy by the accountable person and the accounting officer. On the reverse side of the form, the accountable person writes down a list of documents confirming the expenses incurred (travel certificate, receipts, transport documents, KKM checks, sales receipts and other supporting documents), and the amount of expenses for them (columns 1 - 6). The documents attached to the advance report are numbered by the accountable person in the order in which they are recorded in the report. The accounting department checks the targeted spending of funds, the availability of supporting documents confirming the expenses incurred, the correctness of their registration and calculation of the amounts, and the reverse side of the form indicates the amounts of expenses accepted for accounting (columns 7 - 8) and the accounts (subaccounts) that are debited for these amounts (column 9). The verified advance report is approved by the head or an authorized person and is accepted for accounting. The balance of the unused advance shall be handed over by the accountable person to the cash desk of the organization according to the incoming cash order in the prescribed manner. The overspending on the advance report is issued to the accountable person on the account cash warrant. Based on the data of the approved advance report, the accounting department writes off the accountable amounts of money in the prescribed manner.
6.2. The employer has the right to withhold from the employee from his salary amounts to pay off the unspent and not returned in a timely manner in advance issued in connection with a business trip (Article 137 of the Labor Code of the Russian Federation). The amount of deduction from the employee's salary is determined by Article 138 of the Labor Code of the Russian Federation.
Section 7
Final provisions
7.1. This provision shall enter into force on "____" _________ 20___.
7.2. This provision is terminated due to:
Its cancellation (recognition as invalid), or its individual provisions by another provision;
The entry into force of a law or other regulatory legal act containing labor law norms, a collective agreement, an agreement, in the event that these acts establish a higher level of guarantees for employees in comparison with the established by this provision.
7.3. Changes and additions to this Regulation are developed and approved by the employer, taking into account the opinion
7.4. All employees with whom business trips are possible must be familiarized with this provision in writing.
3. Duration and mode of business trip
3.1. The term of a business trip is established by the order of the General Director or other administrative act of an official authorized to send the Company's employees on the basis of:
Estimated time required to complete the assignment;
Duration of the educational event;
The terms of the contract, which provide for the obligations of the Company to send employees.
3.2. The period of business trip of an employee of the Company may not exceed 30 days.
3.3. The actual period of stay at the place of business trip is determined by the marks in the travel certificate about the date of arrival at the place of business trip and the date of departure from it. If an employee is sent on a business trip to organizations located in different settlements, then marks in the travel certificate on the date of arrival and date of departure are made in each of the organizations.
3.4. The day of departure of an employee on a business trip is the day of departure of a train, plane, bus or other vehicle from the place of permanent work, and the day of arrival from a business trip is the day the vehicle arrives at the place of permanent work. When the vehicle is sent before 24 hours inclusive, the day of departure on a business trip is considered the current day, and from 0000 hours and later - the next day. Similarly, the date of arrival of the employee at the place of permanent work is determined.
3.5. An employee who is on a business trip is subject to the working hours and the rules of the enterprise, institution, organization to which he is seconded. Confirmation of work on weekends is an extract from the timesheet of the organization to which the Employee was seconded.
3.6. In cases where an employee is sent to work on weekends or holidays and non-working days, compensation for work on these days is paid in the amount of a double tariff rate. Instead of days of rest not used during a business trip, other days of rest upon returning from a business trip are not provided.
3.7. During the delay on the way without good reason, the employee is not paid wages, daily expenses, expenses for renting a dwelling and other expenses are not reimbursed. If the date of the travel document does not coincide with the start/end date of the business trip in accordance with the order on sending on a business trip, as well as in case of loss of travel documents, reimbursement of travel expenses is subject to personal income tax at a rate of 13%.
3.8. Extension of the business trip period is allowed on the basis of a written application of the employee approved by the General Director or another authorized person.
3.9. Early return from a business trip due to various reasons (early completion of a job assignment, impossibility of completing a task, etc.) is agreed with the immediate supervisor. Payment of travel expenses in this case is made for the time of actual stay on a business trip.
3.10. Unauthorized departure from a business trip of an employee without good reason and without the consent of the immediate supervisor is a violation of labor discipline. In this case, travel expenses are not payable.
3.11. When departing / arriving on a business trip / from a business trip during the working day, the issue of going to work is decided in agreement with the manager.
3.12. The timesheet of the business traveler is kept at the main place of work.
4. Travel expenses
- 4.1. An employee sent on a business trip both within the Russian Federation and abroad is reimbursed for the following expenses:
4.1.1. Per diem allowance for each day of being on a business trip, including on the way to the place of a business trip and back in the amount of:
Rub. when traveling on a business trip to the settlements of the Russian Federation;
Rub. when traveling outside the Russian Federation.
4.1.2. Actually made and documented target expenses:
Renting a dwelling;
Travel to and from destination;
Airport service fees, commission fees;
Expenses for travel to the airport or train station at the points of departure, destination or transfers and back, including the cost of paying for taxi services;
Expenses for express train tickets to/from the airport;
The cost of renting and maintaining cars while on a business trip;
Baggage expenses;
For office telephone conversations in accordance with the Regulations on corporate mobile communications;
Obtaining and registering an official foreign passport, obtaining visas;
For medical services in cases stipulated by the Ministry of Health, if the employee is on a business trip in the territory of the Russian Federation, for medical services provided for by an agreement with an insurance company;
Associated with the exchange of cash or a check in a bank for cash foreign currency.
4.2. Expenses for food, the cost of which is included in the invoices for the cost of accommodation in hotels or travel documents and which are highlighted in a separate line, are recognized as the income of a seconded worker and are subject to personal income tax at a rate of 13%.
4.3. Expenses related to the death of a posted worker abroad and the repatriation of his body to his homeland are not compensated.
4.4. Reimbursement of expenses for the carriage of baggage weighing more than the limit norms established by transport companies is not made.
4.5. Travel expenses to the place of business trip and back are reimbursed to the posted worker in the amount of the cost of travel by public air, rail, water or motor transport, including insurance payments for state compulsory insurance of passengers in transport, payment for services for the advance sale of travel tickets, expenses for use on trains bedding.
4.6. When traveling to the place of business trip by air, the General Director is reimbursed for the cost of business class travel. The rest of the employees are reimbursed for the cost of economy class travel.
4.7. When traveling to the place of business trip by rail, the General Director, Deputy General Director and Chief Accountant are reimbursed for the cost of travel in the CB car of the branded train, the rest of the employees are reimbursed for the cost of travel in the compartment car of the branded train.
4.8. Expenses in connection with the return by a posted worker of a previously purchased ticket for a train, plane or other vehicle for good reasons (decision to cancel a business trip, recall from a business trip, illness, weather conditions) can only be refunded if there is a document confirming such expenses.
4.9. The costs of renting a dwelling are reimbursed for each day of stay at the point of a business trip from the day of arrival and the day of departure, subject to the availability of documents properly executed:
Invoices, act of work performed;
Accounts for accommodation in the form No. 3-G;
Travel certificate with marks of departure and arrival from a business trip, as well as marks of the host party on the dates of arrival and departure;
Documents confirming the cost of renting a dwelling;
Documents confirming the payment of fees for airport services, other commission fees;
Documents confirming the cost of travel to the destination and back, if these expenses were made by him personally;
A photocopy of marks in a foreign passport for foreign business trips.
Supporting documents must be provided for all additional expenses.
5.4. The balance of funds in excess of the amount used according to the advance report is subject to return by the employee to the cash desk no later than three working days after returning from a business trip, or is withheld from wages on the basis of the Order of the General Director and the employee's receipt of his consent to the deduction (Appendix No. 1).
5.5. Not later than three working days from the date of return from a business trip, the employee is obliged to prepare and submit to the official who made the decision to send a report on the work done by him or participation in the event to which he was sent.
5.6. An employee seconded to perform certain tasks shall attach photocopies of documents received by him or signed and handed over to him on behalf of the Company to the business trip report.
5.7. An employee seconded to participate in an event shall attach to the report on the business trip the materials received by him as a participant in the event (programs, certificates, certificates).
5.8. In case of violation of the deadlines for the provision of advance reports specified in clause 5.3. of this Regulation, the outstanding amounts are withheld from the employee's salary in accordance with Art. 137 of the Labor Code of the Russian Federation.
6. Final provisions6.1. This Regulation may be amended or supplemented by the order of the General Director.
6.2. This Regulation is obligatory for familiarization of the employees of the Company.
APPROVE
____________________________________
(name of the position of the head
institutions)
____________________________________
(full name, signature)
"____"___________________ _____ G.
Attachment No. ____
to the accounting policy of the institution,
approved by order of the head
from "___" ________________ 20__
Regulations on business trips
This regulation establishes the procedure for sending on business trips on the territory of the Russian Federation and beyond its borders employees who are on the staff of ____________________________________________________, hereinafter referred to as the "Institution".
(full name of institution)
The regulation was developed in accordance with the Labor Code, as well as Decree of the Government of the Russian Federation of October 13, 2008 No. 749 “On the Peculiarities of Sending Employees on Business Trips”.
For the purpose of applying this provision, a business trip is recognized as a trip of an employee by order of the head of the Institution for a certain period to another locality (outside the place of permanent work) to perform an official assignment or participate in events that correspond to the statutory goals and objectives of the Institution.
The following are not business trips:
- to the area from where the employee can return to the place of residence every day. At the same time, in each case, the expediency and necessity of returning the employee home is determined by the head of the Institution;
- on personal matters (that is, without production necessity).
An employee on a business trip is subject to the working hours and labor regulations established in the organization to which he is seconded.
An employee sent on a business trip is guaranteed:
– preservation of the place of work (position) and average earnings;
– reimbursement of travel expenses in the manner and amount established by this regulation;
- payment of benefits for temporary disability (confirmed by a medical institution) that occurred during the period the employee was on a business trip;
- providing a day of rest in the case when the employee departs on a business trip or returns from it on a day off.
1. Establishing a business trip period
1.1. The term of the business trip is determined by the head of the institution in each specific case, taking into account the volume, complexity and other features of the assignment.
1.2. The period of an employee's business trip cannot exceed 30 calendar days. The direction of an employee for a period of more than 30 calendar days is carried out in exceptional cases with his written consent.
1.3. The total duration of an employee's business trip during the year should not exceed 91 calendar days.
1.4. The period of actual stay of an employee on a business trip is determined by the notes on the travel certificate about the days of departure and arrival.
The day of departure on a business trip is the date of departure of the train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival from the business trip is the date of arrival of the specified vehicle at the place of permanent work. When the vehicle is sent before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day.
If the station, pier or airport is located outside the settlement, the time required to travel to the station, pier or airport is taken into account.
Similarly, the day of arrival of the employee at the place of permanent work is determined.
The issue of the employee's appearance at work on the day of departure on a business trip and on the day of arrival from a business trip is decided by agreement with the head of the Institution.
1.5. The period of temporary incapacity for work attributable to the time the employee is on a business trip is not included in the business trip period.
6.3. Changes to this provision are carried out on the basis of an order (instruction) of the head of the Institution.
Today, in the Russian Federation, there is a formally operating procedure, in accordance with which each organization must have a regulatory document regulating the procedure for sending all employees on business trips. This rule is mandatory for educational, state, children's, foreign, municipal and other organizations and companies. What exactly this document defines, and how the employer should develop it, will be described later.
Regulation on business trips with changes in 2018
To begin with, we note that the mandatory form for establishment today is regulated by the relevant labor law, namely Government Decree under the current number 729. Article 4 states that every year the organization, represented by its employer, must develop a local order, through which records will be kept of all business trips assigned to employees. The resolution itself is a recommendatory act, through which the state establishes a similar obligation to the organization.
In accordance with it, this order should contain in a dispositive form the rules by which employees are sent on business trips. The procedure for this in each individual organization may be different. Accordingly, employees should initially know what they can hope for if a business trip is assigned to them.
Regulations on business trips in a budgetary institution
Business trips in a conditional budgetary organization are regulated by this regulation. This provision is a form, which is filled out on the territory of the employer, with the obligatory indication of all planned business trips for the current year. Here, after approval, the expense is also indicated in the material ratio.
The spending limit in each organization may be different, and it depends on the number of employees sent on business trips. Amendments to the provision on business trips are possible only after the order of the formal manager. Any additional elements in the document are also introduced only in accordance with the order of the formal manager. In the Russian Federation, the direction of employees on business trips in documentary form is approved by means of a local order from the employer.
Regulations on business trips - sample
In order for the described document to be drawn up correctly, it is advisable to first familiarize yourself with its most general sample. It is recommended to do this in order to avoid errors in the document or inaccuracies. If the paper is drawn up incorrectly, it may be invalidated.
Regulations on business trips regardless of the place and direction of work, in relation to each employee, it should also contain information about the child / children, if any.
Regulations on business trips in 2018
In 2018, the described document is drawn up in accordance with the dispositions of Resolution 729. Here, in an accessible form, the processes of making changes, excluding or adding a formal employee to a structural sample are described, as well as the general procedure for the operation of this local act.
The regulation on the specifics of sending employees on business trips is therefore a local act, because each organization develops it only in its own interests. At the same time, it is necessary to pay attention to the content of this decision. In all other respects, employers have practically no significant restrictions.
Order on approval of the provision on business trips - sample
After the document is ready in a structural form, the conditional employer approves it by means of a local order. In public or educational organizations, a sample of this order should only comply with organizational rules.
Therefore, in two different institutions, the form of the order will be different. In order to roughly understand how it looks in practice, it is recommended to preview its most common sample in advance. Regulation 749 of 10/13/08 on business trips underwent certain structural changes at the beginning of 2016. Therefore, it is recommended to use its content only after familiarization with the current sample document.
The rules for registering an employee on a business trip have changed. Since 2015, travel certificates, job assignments and reports on the work performed are no longer needed (Decree of the Government of the Russian Federation of December 29, 2014 No. 1595). We have compiled a sample travel regulation with the changes. In the article you can also download its form, which will be useful to any company.
Note that the company has the right to decide for itself how to amend the provision: you can approve a new document or make changes to the current one. If there are many changes, you will have to use the first option. How to draw up a position on business trips for 2016, we showed in the article below. If there are few changes, but they exist, it is enough to develop and approve order to amend the regulations on business trips .
Alpha Limited Liability Company
(Alpha LLC)
TIN 7708123456, KPP 770801001, OKPO 98756423
full name of the organization, identification codes (TIN, KPP, OKPO)
APPROVE
LLC director
"Alpha"
A.A. Ivanov
09.02.2016
POSITION
about business trips
Moscow 09.02. 2016
1. General Provisions
1.1. This Regulation has been developed in accordance with the current legislation of the Russian Federation and defines the specifics of the procedure for sending employees of Alfa LLC (hereinafter referred to as the Organization) on business trips both in Russia and in foreign countries.
1.2. A business trip is a trip of an employee by order of the head of the Organization for a certain period of time to perform an official assignment outside the place of permanent work.
1.3. This Regulation applies to all employees of the Organization, including the director.
1.4. Business travel does not include:
- business trips of employees whose official duties involve the traveling nature of work, unless otherwise provided by local or regulatory legal acts;
- trips to the area from where the employee, due to the conditions of transport communication and the nature of work, has the opportunity to return to his place of residence daily;
- trips on personal matters (without production necessity, a corresponding contract or a call from the inviting party);
- admission to study and study at correspondence departments of educational institutions of higher and additional professional education.
2. Duration and mode of business trip
2.1. The term of the business trip of employees is determined by the decision of the head of the organization, taking into account the volume, complexity and other features of the assignment.
2.2. The actual duration of the employee's stay at the place of business trip is determined by the travel documents submitted by the employee upon his return from a business trip. In the case of an employee traveling to the place of business trip or back to the place of work by personal transport, the actual period of stay at the place of business trip is indicated in the memo. Upon returning from a trip, the employee submits a memo to the employer along with supporting documents confirming the use of personal transport (waybill, bills, receipts, cash receipts, etc.)
2.3. 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 seconded person, and the day of arrival is the date of arrival of the vehicle at the place of permanent work. When the vehicle departs before 24:00 inclusive, the day of departure is considered the current day, and from 00:00 and later - the next day.
If the station, pier or airport is located outside the settlement, the time required to travel to the station, pier or airport is taken into account. Similarly, the day of arrival of the employee at the place of permanent work is determined.
2.4. The employee's appearance at work on the day of departure on a business trip or on the day of arrival from it is decided by agreement with the director of the Organization.
2.5. An employee who is on a business trip is subject to the working hours and the rules of the enterprise, institution, organization to which he is seconded.
2.6. In the event of the onset of temporary disability during the period of a business trip, the employee is obliged to immediately notify the employer of such circumstances.
Temporary disability of a seconded employee, as well as the inability to return to the place of permanent residence due to health reasons, shall be certified by properly executed documents of the relevant state (municipal) or other medical organizations licensed (certified) to provide medical services. For the period of temporary incapacity for work, the seconded worker is paid on a general basis an allowance for temporary incapacity for work.
Days of temporary disability are not included in the business trip period.
In case of temporary incapacity for work of an employee, he is reimbursed on a general basis for the costs of renting a dwelling (except for cases when he is on inpatient treatment) and daily allowances are paid for the entire time until he is unable, for health reasons, to begin to fulfill the official assignment assigned to him. or return to their place of permanent residence.
3. Documentation
3.1. The basis for sending an employee on a business trip is a decision to send him on a business trip, drawn up in an arbitrary form.
3.2. Based on the decision to send on a business trip, the personnel officer issues an order in accordance with the form No. T-9 (No. T-9a), approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.
3.3. Information about an employee's business trip is entered in the register of employees leaving on a business trip.
4. Travel expenses
4.1. The average earnings for the time the employee is on a business trip is saved for all working days of the week according to the schedule established at the place of permanent work.
4.2. An employee sent on a business trip both within Russia and abroad is reimbursed for the following expenses:
- travel to and from the destination;
- for renting a dwelling;
- daily allowance;
- actually made with the permission or knowledge of the employer and documented targeted expenses:
Airport service fees, commission fees;
For travel to the airport or train station at the points of departure, destination or transfers;
For baggage;
For business calls;
Obtaining and registering an official foreign passport, obtaining visas;
Associated with the exchange of cash or a check in a bank for cash foreign currency.
4.3. For each day of being on a business trip, including weekends and non-working holidays, as well as for the days of being on the road, including for the time of a forced stop on the way, the employee is paid per diem.
If the worker is able to return home daily, then per diems are not paid.
For business trips across the territory of Russia, the daily allowance is set at the rate of:
- director - 5000 rubles,
- branch managers - 3000 rubles,
- all other employees - 1000 rubles.
For each day of being on a business trip outside of Russia, the employee is paid per diem in the amount of:
- director - 200 euros,
- branch managers - 100 euros,
- all other employees - 70 euros.
4.4. Travel expenses to the place of business trip and back to the place of permanent work are reimbursed to the employee in the amount of the cost of travel by public air, rail, water and motor transport, including insurance payments for state compulsory insurance of passengers in transport, payment for services for the advance sale of travel tickets, expenses for use of bedding on trains.
When traveling to the place of business trip by air, the director, deputy directors are reimbursed for the cost of business class travel. The rest of the employees are reimbursed for the cost of economy class travel.
When traveling by rail, the director and deputy directors are reimbursed for the cost of travel in the CB car of the company train, the rest of the employees are reimbursed for the cost of travel in the compartment car of the company train.
The employee is reimbursed for travel expenses to the airport or railway station at the places of departure, destination or transfers, including taxi, luggage. In the absence of documents confirming the amount of expenses for travel to the airport or train station, for carrying luggage, the expenses are reimbursed in the amount of 1000 rubles. for one trip.
Daily allowance in foreign currency is paid to an employee when sending an employee on a business trip outside the territory of Russia in the amount determined by this Regulation.
Per diems are paid according to the following rule:
- when an employee travels from the territory of Russia, the date of crossing the state border of Russia is included in the days for which daily allowances are paid in foreign currency;
- when traveling to the territory of Russia, the date of crossing the state border of Russia is included in the days for which daily allowances are paid in rubles.
The dates of crossing the state border of the Russian Federation are determined by the marks of the border authorities in the passport.
When an employee is sent on a business trip to the territory of two or more foreign states, daily allowance for the day of crossing the border between states is paid in foreign currency according to the norms established for the state to which the employee is sent.
4.5. Expenses in connection with the return of a ticket for a train, plane or other vehicle by a seconded worker can be reimbursed with the permission of the Director of the Organization only for good reasons (decision to cancel a business trip, recall from a business trip, illness) if there is a document confirming such expenses.
4.6. Reimbursement of expenses for the carriage of baggage weighing more than the limit norms established by transport companies is not made.
4.7. The employee is reimbursed for the cost of office telephone conversations. In the absence of documents confirming the expenses incurred (detailed accounts of the telecom operator), the expenses are reimbursed in the amount of 200 rubles. per day.
4.8. A seconded employee is given a cash advance one working day before leaving on a business trip within the limits of the amounts due for travel, accommodation expenses and daily allowances.
4.9. The employee is reimbursed for the actual costs of booking and renting a dwelling, confirmed by the relevant documents, but not more than 5,000 rubles. per day.
In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amount of such payment shall be reimbursed in the amount of:
- 700 rub. for each day of being on a business trip in Russia;
- 2500 rub. for each day spent on a business trip abroad.
The costs of renting a dwelling are reimbursed for each day of stay at the point of a business trip from the day the traveler arrives at the destination and until the day of departure from it.
4.10. During the delay on the way without good reason, the employee is not paid wages, daily allowances, and the costs of renting a dwelling and other expenses are not reimbursed.
5. Payment for work on weekends on a business trip
5.1. If an employee goes on a business trip on a non-working (weekend, holiday) day, then the day of departure is considered the first day of the business trip, payment for which is provided in accordance with Article 153 of the Labor Code of the Russian Federation, that is, as for work on a weekend or non-working holiday. Similarly, the issue is resolved in the event of the arrival of an employee from a business trip on a non-working (weekend, holiday) day.
5.2. Work on a weekend or non-working holiday is paid at least twice the amount in accordance with Article 153 of the Labor Code of the Russian Federation. Specific amounts of payment for work on a weekend or non-working holiday may be established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, and an employment contract. At the same time, at the request of an employee who worked on a weekend or non-working holiday, he may be given another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day
rest is not payable.
6. Guarantees when sending employees on business trips
6.1. On the basis of Article 167 of the Labor Code of the Russian Federation, when sending an employee on a business trip, as well as while the employee is on the way to the place of business trip (from the place of business trip), he is guaranteed the preservation of the place of work (position) and average earnings, as well as reimbursement of expenses associated with official business trip.
6.2. In the case of sending a part-time worker on a business trip at the same time for the main job and work performed on a part-time basis, the average earnings are retained by both employers, and the reimbursable business trip expenses are distributed among the sending employers by their mutual agreement.
6.3. When sent on a business trip, the employee is given a cash advance for payment:
- travel expenses;
- expenses for renting a dwelling;
- additional expenses associated with living outside the place of permanent residence (per diem).
7. The procedure for submitting reports related to sending employees on business trips
7.1. Within three working days from the date of return from a business trip, the employee is obliged to submit to the accounting department an advance report on the amounts spent by him.
Together with the advance report, documents (in the original) confirming the amount of expenses incurred are transferred to the accounting department, indicating the form of payment (cash, check, credit card, non-cash transfer). For foreign business trips, a photocopy of the marks in the foreign passport is attached to the report.
7.2. The following documents are attached to the advance report:
- documents confirming the costs of renting a dwelling;
- documents confirming the payment of fees for airport services, other commission fees;
- documents confirming the cost of travel to the destination and back, if these expenses were made by the employee personally;
- documents confirming the cost of travel to the airport, railway station at the points of departure, destination or transfers, for baggage;
- documents confirming the cost of official telephone conversations;
- documents confirming the costs of obtaining and registering an official foreign passport, obtaining visas, if these actions were not carried out by the Organization;
- documents confirming the expenses associated with the exchange of cash currency or a check in a bank for cash foreign currency.
7.3. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such payment shall be reimbursed in the amounts established by paragraph 4.10 of this Regulation.
7.4. In case of failure to submit documents confirming the cost of travel to and from the destination, if these expenses were made by the employee personally, the expenses are reimbursed in the amount of the cost of travel to the place of business trip and back in a compartment car or the cost of an economy class air ticket.
7.5. In case of non-submission of documents confirming the cost of travel to the airport, to the station at the places of departure, destination or transfers, for the carriage of luggage, the expenses are reimbursed in the amount of 1000 rubles. for one trip.
7.6. In the absence of documents confirming the cost of official telephone conversations, the expenses are reimbursed in the amount established by paragraph 4.6 of these Regulations. In the absence of documents confirming the costs of obtaining visas and the costs associated with the exchange of cash currency, these costs are not reimbursed.
7.7. The balance of funds in excess of the amount used according to the advance report is subject to return by the employee to the cashier in the currency in which the advance was issued, no later than three working days after returning from a business trip.
7.8. If the employee fails to return the balance of funds within the period specified in paragraph 7.7 of this Regulation, the corresponding amount is reimbursed by deduction from the employee's salary, taking into account the maximum amount of deduction established by Article 138 of the Labor Code of the Russian Federation.
7.9. Not later than three working days from the date of return from a business trip, the employee is obliged to prepare and submit to the official who made the decision to send a report on the work done by him or on participation in the event to which he was sent.
An employee seconded to perform certain tasks shall attach originals or photocopies of documents received by him or signed and handed over to him on behalf of the Organization to the trip report.
An employee seconded to participate in an event shall attach materials received by him as a participant in the event to the report on a business trip.
Attached files
- Regulations on business trips sample.doc
- Regulations on business trips download (form).doc