Features of sending employees on business trips. On the procedure for issuing a travel certificate P 4 of Regulation 749

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

ON OFFICIAL TOURS

In accordance with Article 166 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached Regulations on the specifics of sending employees on business trips.

2. The Ministry of Health and Social Development of the Russian Federation shall provide clarifications on issues related to the application of the Regulations approved by this Resolution.

Chairman of the Government

Russian Federation

Approved

Government Decree

Russian Federation

POSITION

ABOUT THE FEATURES OF THE DIRECTION OF WORKERS

ON OFFICIAL TOURS

1. These Regulations determine the specifics of the procedure for sending employees on business trips (hereinafter referred to as business trips) both on the territory of the Russian Federation and on the territory of foreign states.

2. Employees who have an employment relationship with the employer are sent on business trips.

3. For the purposes of these Regulations, the place of permanent work should be considered the location of the organization (a separate structural unit of the organization), the work in which is stipulated by the employment contract (hereinafter referred to as the sending organization).

Employees are sent on business trips by order of the employer for a certain period of time to fulfill an official assignment outside their place of permanent work. A trip by an employee sent on a business trip (hereinafter referred to as the employee) by order of the employer or a person authorized by him to a separate unit 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 nature are not recognized as business trips.

4. The duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the official assignment.

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 a vehicle is sent before 24 o'clock inclusive, the day of departure for a business trip is considered the current day, and from 00 o'clock onwards - the next day.

If a station, pier or airport is located outside a populated area, the time required to travel to the station, pier or airport is taken into account.

The day the employee arrives at his place of permanent work is determined similarly.

The issue of an employee’s attendance at work on the day of departure on a business trip and on the day of arrival from a business trip is resolved by agreement with the employer.

5. Payment for an employee if he is involved in work on weekends or non-working holidays is made in accordance with the labor legislation of the Russian Federation.

6. 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.

7. Based on the employer’s decision, the employee is issued a travel certificate confirming the duration of his stay on a business trip (date of arrival at the point(s) of destination and date of departure from it (them)), except for the cases specified in paragraph 15 of these Regulations.

The travel certificate is issued in one copy and signed by the employer, handed to the employee and kept by him for the entire duration of the business trip.

The actual period of stay at the place of assignment is determined by the marks on the date of arrival at the place of assignment and the date of departure from it, which are made on 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 posted to certify such signatures.

If an employee is seconded to organizations located in different localities, notes on the travel certificate about the date of arrival and date of departure are made in each of the organizations to which he is seconded.

8. The procedure and forms for recording employees leaving on business trips from the sending organization and arriving at the organization to which they are sent are determined by the Ministry of Health and Social Development of the Russian Federation.

9. Average earnings for the period the employee is on a business trip, as well as for days on the road, including during a forced stopover, are retained for all days of work according to the schedule established by the sending organization.

During a business trip, an employee working part-time retains the average salary from the employer who sent him on a business trip. If such an employee is sent on a business trip simultaneously for his main job and work performed on a part-time basis, the average earnings are retained by both employers, and reimbursable expenses for the business trip are distributed between the sending employers by agreement between them.

10. When an employee is sent on a business trip, he is given a cash advance to pay for travel expenses and rental of living quarters and additional expenses associated with living outside his place of permanent residence (daily allowance).

11. Employees are reimbursed for travel and rental expenses, additional expenses associated with living outside their permanent place of residence (daily allowance), as well as other expenses incurred by the employee with the permission of the head of the organization.

The amount of expenses associated with a business trip is determined by a collective agreement or local regulations.

Additional expenses associated with living outside the place of residence (per diems) are reimbursed to the employee for each day of a business trip, including weekends and non-working holidays, as well as for days en route, including during a forced stopover, taking into account the provisions provided for in paragraph 18 of these Regulations.

When traveling on business to an area from where the employee, based on transport conditions and the nature of the work performed on a business trip, has the opportunity to return daily to his place of permanent residence, daily allowances are not paid.

The question of the advisability of the daily return of an employee from a business trip to a place of permanent residence in each specific case is decided by the head of the organization, taking into account the distance, transport conditions, the nature of the task being performed, as well as the need to create conditions for the employee to rest.

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 accommodation, upon provision of the relevant documents, are reimbursed to the employee in the amounts determined by the collective agreement or local regulations.

In the case of sending wages to an employee on a business trip, at his request, the costs of sending them are borne by the employer.

12. Expenses for travel to the place of business trip on the territory of the Russian Federation and back to the place of permanent work and for travel from one locality to another, if the employee is sent to several organizations located in different localities, include expenses for travel by public transport, respectively. station, pier, airport and from the station, pier, airport, if they are located outside the populated area, in the presence of documents (tickets) confirming these expenses, as well as an insurance premium for compulsory personal insurance of passengers on transport, payment for services for issuing travel documents and provision of bedding on trains.

13. In the event of a forced stopover, the employee is reimbursed for the costs of renting accommodation, confirmed by relevant documents, in the manner and amount determined by the collective agreement or local regulations.

14. Expenses for booking and hiring residential premises on the territory of the Russian Federation are reimbursed to employees (except for those cases when they are provided with free residential premises) in the manner and amount determined by collective agreements or local regulations.

15. An employee is sent on a business trip outside the territory of the Russian Federation by order of the employer without issuing a travel certificate, except in cases of business trips to member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make entry and exit documents. marks on crossing the state border.

16. Payment and (or) reimbursement of employee expenses in foreign currency associated with a business trip outside the territory of the Russian Federation, including payment of an advance in foreign currency, as well as repayment of unspent advance in foreign currency issued to an employee in connection with a business trip, are carried out in accordance with Federal Law "On Currency Regulation and Currency Control".

Payment of daily allowance to an employee in foreign currency when the employee is sent on a business trip outside the territory of the Russian Federation is carried out in the amounts determined by the collective agreement or local regulations, taking into account the features provided for in paragraph 19 of these Regulations.

17. During the travel time of an employee sent on a business trip outside the territory of the Russian Federation, daily allowances are paid:

a) when traveling through the territory of the Russian Federation - in the manner and amount determined by the collective agreement or local regulations for business trips within the territory of the Russian Federation;

b) when traveling through the territory of a foreign state - in the manner and amount determined by a collective agreement or local regulations for business trips on the territory of foreign states.

18. When an employee travels from the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in foreign currency, and when traveling to the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in rubles .

The dates of crossing the state border of the Russian Federation when traveling from the territory of the Russian Federation and to the territory 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 2 or more foreign states, daily allowances for the day of crossing the border between states are paid in foreign currency according to the standards established for the state to which the employee is sent.

19. When sending an employee on a business trip to the territory of member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in entry and exit documents, the dates of crossing the state border of the Russian Federation when traveling from territory of the Russian Federation and to the territory of the Russian Federation are determined by the marks in the travel certificate, issued as for a business trip within the territory of the Russian Federation.

In case of a forced delay in transit, daily allowances for the delay are paid according to the decision of the head of the organization upon presentation of documents confirming the fact of the forced delay.

20. An employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid daily allowances in foreign currency in the amount of 50 percent of the standard cost of paying daily allowances, determined by a collective agreement or local regulations, for business trips to foreign territories states

21. Expenses for hiring living quarters when sending employees on business trips to foreign countries, confirmed by relevant documents, are reimbursed in the manner and amount determined by the collective agreement or local regulations.

22. Travel expenses when sending an employee on a business trip to the territory of foreign states are reimbursed to him in the manner prescribed by paragraph 12 of these Regulations when sending on a business trip within the territory of the Russian Federation.

23. An employee who is sent on a business trip to the territory of a foreign state is additionally compensated for:

a) costs for obtaining a foreign passport, visa and other travel documents;

b) mandatory consular and airfield fees;

c) fees for the right of entry or transit of motor transport;

d) costs of obtaining compulsory health insurance;

e) other obligatory payments and fees.

24. Reimbursement of other expenses related to business trips in the cases, procedure and amounts determined by the collective agreement or local regulations is carried out upon presentation of documents confirming these expenses.

25. An employee, in the event of his temporary incapacity for work, certified in the prescribed manner, is reimbursed for the costs of renting a living quarters (except for cases when the posted worker is undergoing hospital treatment) and is paid daily allowances for the entire time until he is unable to begin work due to health reasons. fulfill the official assignment assigned to him or return to his place of permanent residence.

During the period of temporary disability, the employee is paid temporary disability benefits in accordance with the legislation of the Russian Federation.

26. Upon returning from a business trip, the employee is obliged to submit to the employer within 3 working days:

an advance report on the amounts spent in connection with the business trip and make a final payment for the cash advance for travel expenses issued to him before leaving for the business trip. Attached to the advance report is a duly executed travel certificate, documents on the rental of accommodation, actual travel expenses (including an insurance premium for compulsory personal insurance of passengers on transport, payment for services for issuing travel documents and the provision of bedding on trains) and other expenses related to a business trip;

a report on the work performed on a business trip, agreed upon with the head of the employer’s structural unit, in writing.

• Personnel records management and Labor law

REGULATIONS ON THE PECULIARITIES OF SENDING EMPLOYEES ON OFFICIAL TOURS

Note: Original text at this link

1. These Regulations determine the specifics of the procedure for sending employees on business trips (hereinafter referred to as business trips) both on the territory of the Russian Federation and on the territory of foreign states.

2. Employees who have an employment relationship with the employer are sent on business trips.

3. For the purposes of these Regulations, the place of permanent work should be considered the location of the organization (a separate structural unit of the organization), the work in which is stipulated by the employment contract (hereinafter referred to as the sending organization).

Employees are sent on business trips by order of the employer for a certain period of time to fulfill an official assignment outside their place of permanent work. A trip by an employee sent on a business trip (hereinafter referred to as the employee) by order of the employer or a person authorized by him to a separate unit 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 nature are not recognized as business trips.

4. The duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the official assignment.

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 a vehicle is sent before 24 o'clock inclusive, the day of departure for a business trip is considered the current day, and from 00 o'clock onwards - the next day.

If a station, pier or airport is located outside a populated area, the time required to travel to the station, pier or airport is taken into account.

The day the employee arrives at his place of permanent work is determined similarly.

The issue of an employee’s attendance at work on the day of departure on a business trip and on the day of arrival from a business trip is resolved by agreement with the employer.

5. Payment for an employee if he is involved in work on weekends or non-working holidays is made in accordance with the labor legislation of the Russian Federation.

6. 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.

7. Based on the employer’s decision, the employee is issued a travel certificate confirming the duration of his stay on a business trip (date of arrival at the point(s) of destination and date of departure from it (them)), except for the cases specified in paragraph 15 of these Regulations.

The travel certificate is issued in one copy and signed by the employer, handed to the employee and kept by him for the entire duration of the business trip.

The actual period of stay at the place of assignment is determined by the marks on the date of arrival at the place of assignment and the date of departure from it, which are made on 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 posted to certify such signatures.

If an employee is seconded to organizations located in different localities, notes on the travel certificate about the date of arrival and date of departure are made in each of the organizations to which he is seconded.

8. The procedure and forms for recording employees leaving on business trips from the sending organization and arriving at the organization to which they are sent are determined by the Ministry of Health and Social Development of the Russian Federation.

9. Average earnings for the period the employee was on a business trip, as well as for days en route, including during a forced stopover, is retained for all days of work according to the schedule established by the sending organization.

During a business trip, an employee working part-time retains the average salary from the employer who sent him on a business trip. If such an employee is sent on a business trip simultaneously for his main job and work performed on a part-time basis, the average earnings are retained by both employers, and reimbursable expenses for the business trip are distributed between the sending employers by agreement between them.

10. To an employee when sent on a business trip a cash advance is issued to pay travel expenses and rental accommodation and additional expenses associated with living outside the place of permanent residence (per diem).

11. Employees are reimbursed for travel and rental expenses, additional expenses associated with living outside their permanent place of residence (daily allowance), as well as other expenses incurred by the employee with the permission of the head of the organization.

The amount of expenses associated with a business trip is determined by a collective agreement or local regulations.

Additional expenses associated with living outside the place of residence (per diems) are reimbursed to the employee for each day of a business trip, including weekends and non-working holidays, as well as for days en route, including during a forced stopover, taking into account the provisions provided for in paragraph 18 of these Regulations.

When traveling on business to an area from where the employee, based on transport conditions and the nature of the work performed on a business trip, has the opportunity to return daily to his place of permanent residence, daily allowances are not paid.

The question of the advisability of the daily return of an employee from a business trip to a place of permanent residence in each specific case is decided by the head of the organization, taking into account the distance, transport conditions, the nature of the task being performed, as well as the need to create conditions for the employee to rest.

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 accommodation, upon provision of the relevant documents, are reimbursed to the employee in the amounts determined by the collective agreement or local regulations.

In the case of sending wages to an employee on a business trip, at his request, the costs of sending them are borne by the employer.

12. Expenses for travel to the place of business trip on the territory of the Russian Federation and back to the place of permanent work and for travel from one locality to another, if the employee is sent to several organizations located in different localities, include expenses for travel by public transport, respectively, to the station , pier, airport and from the station, pier, airport, if they are located outside the populated area, in the presence of documents (tickets) confirming these expenses, as well as an insurance premium for compulsory personal insurance of passengers on transport, payment for services for issuing travel documents and provision of bedding on trains.

13. In the event of a forced stopover, the employee is reimbursed for the costs of renting accommodation, confirmed by relevant documents, in the manner and amount determined by the collective agreement or local regulations.

14. Expenses for booking and hiring residential premises on the territory of the Russian Federation are reimbursed to employees (except for those cases when they are provided with free residential premises) in the manner and amount determined by collective agreements or local regulations.

15. An employee is sent on a business trip outside the territory of the Russian Federation by order of the employer without issuing a travel certificate, except for cases of business trip to member states of the Commonwealth of Independent States with which intergovernmental agreements have been concluded, on the basis of which marks are not made in documents for entry and exit by border authorities about crossing the state border.

16. Payment and (or) reimbursement of employee expenses in foreign currency associated with a business trip outside the territory of the Russian Federation, including payment of an advance in foreign currency, as well as repayment of unspent advance in foreign currency issued to an employee in connection with a business trip, are carried out in accordance with the Federal Law "On Currency Regulation and Currency Control".

Payment of daily allowance to an employee in foreign currency when the employee is sent on a business trip outside the territory of the Russian Federation is carried out in the amounts determined by the collective agreement or local regulations, taking into account the features provided for in paragraph 19 of these Regulations.

17. During the travel time of an employee sent on a business trip outside the territory of the Russian Federation, daily allowances are paid:

a) when traveling through the territory of the Russian Federation - in the manner and amount determined by the collective agreement or local regulations for business trips within the territory of the Russian Federation;

b) when traveling through the territory of a foreign state - in the manner and amount determined by a collective agreement or local regulations for business trips on the territory of foreign states.

18. When an employee travels from the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in foreign currency, and when traveling to the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in rubles.

The dates of crossing the state border of the Russian Federation when traveling from the territory of the Russian Federation and to the territory 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 2 or more foreign states, daily allowances for the day of crossing the border between states are paid in foreign currency according to the standards established for the state to which the employee is sent.

19. When sending an employee on a business trip to the territory of member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in entry and exit documents, the dates of crossing the state border of the Russian Federation when traveling from the territory RF and to the territory of the Russian Federation are determined by the marks in the travel certificate, issued as for a business trip within the territory of the Russian Federation. In case of a forced delay in transit, daily allowances for the delay are paid according to the decision of the head of the organization upon presentation of documents confirming the fact of the forced delay.

20. An employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid daily allowances in foreign currency in the amount of 50 percent of the rate of expenses for the payment of daily allowances, determined by a collective agreement or local regulations, for business trips to the territory of foreign states .

21. Expenses for hiring living quarters when sending employees on business trips to foreign countries, confirmed by relevant documents, are reimbursed in the manner and amount determined by the collective agreement or local regulations.

22. Travel expenses when sending an employee on a business trip to the territory of foreign states are reimbursed to him in the manner prescribed by paragraph 12 of these Regulations when sending on a business trip within the territory of the Russian Federation.

23. An employee who is sent on a business trip to the territory of a foreign state is additionally compensated for:

a) costs for obtaining a foreign passport, visa and other travel documents;

b) mandatory consular and airfield fees;

c) fees for the right of entry or transit of motor transport;

d) costs of obtaining compulsory health insurance;

e) other obligatory payments and fees.

24. Reimbursement of other expenses related to business trips in the cases, procedure and amounts determined by the collective agreement or local regulations is carried out upon presentation of documents confirming these expenses.

25. An employee, in the event of his temporary incapacity for work, certified in the prescribed manner, is reimbursed for the costs of renting a living quarters (except for cases when the posted worker is undergoing hospital treatment) and is paid daily allowances for the entire time until he is unable to begin work due to health reasons. fulfill the official assignment assigned to him or return to his place of permanent residence.

During the period of temporary disability, the employee is paid temporary disability benefits in accordance with the legislation of the Russian Federation.

26. Upon returning from a business trip, the employee is obliged to submit to the employer within 3 working days:

an advance report on the amounts spent in connection with the business trip and make a final payment for the cash advance for travel expenses issued to him before leaving for the business trip. Attached to the advance report is a duly executed travel certificate, documents on the rental of accommodation, actual travel expenses (including an insurance premium for compulsory personal insurance of passengers on transport, payment for services for issuing travel documents and the provision of bedding on trains) and other expenses related to a business trip;

a report on the work performed on a business trip, agreed upon with the head of the employer’s structural unit, in writing.

Decree of the Government of Russia dated October 13, 2008 No. 749

In accordance with Article 166 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached Regulations on the specifics of sending employees on business trips.

2. The Ministry of Health and Social Development of the Russian Federation shall provide clarifications on issues related to the application of the Regulations approved by this Resolution.

Chairman of the Government of the Russian Federation
V. PUTIN

Business travel for employees is an integral part of the work activities of many organizations. Regulation of the procedure for their implementation, payment and other important issues is reflected in the Labor Code (LC) of the Russian Federation and in Government Resolutions. Let us dwell on the main positions of the Government Decree on business trips in 2019.

Government Decree 729 on business trips

This document is the main guideline regulating the reimbursement of expenses incurred during business trips by employees of government bodies and government agencies. The resolution was adopted on October 2, 2002, and is relevant for business trips within the Russian Federation.

Main provisions of Decree 729

note

Compensation for costs incurred by employees due to the use of personal transport on a business trip is carried out only upon provision of mandatory documents (waybills, copies of checks, expense reports, etc.) Read more in this

• Expenses for renting or renting residential premises. Let us remind you that a lease agreement is concluded if at least one of the parties is a legal entity, and a rental agreement if both parties are individuals. The maximum amount of compensation for this expense item is 550 rubles per day. In the absence of confirmation documents, the payment amount is reduced to 12 rubles per night of stay.
• Daily expenses are reimbursed in the amount of 100 rubles per day of business trip.
• Reimbursement for travel to and from the business trip carried out in the amount of actual expenses. It is necessary to have supporting documents of the established form. In the absence of travel documents, payment is made in a different manner. Let's look at the possible options in more detail in the table below.

Kind of transport	If you have travel documents	In the absence of travel documents
Railway	compartment carriage of a fast branded train	reserved seat carriage of a passenger train
Air	economy class cabin	————————
Nautical	group 5 cabin	cabin group 10
River	2nd category cabin	3rd category cabin
Ferry crossing	1st category cabin	3rd category cabin
Automotive	public use (except taxi)	general bus

Reimbursement of expenses incurred by the employee is carried out by the organization that sent him. In this case, payment of costs according to the standards established by this resolution is made from funds allocated for these purposes from the federal budget. Reimbursement of expenses incurred in excess of established standards is carried out through savings from the budget estimate.

Regulations on business trips

Companies that involve business trips for employees in the course of their activities must have their own developed Business Travel Regulations. This is necessary to ensure that all the nuances of the company’s functioning are taken into account. The regulation on business trips is an internal local act, so there is no single form. The development of this document is one of the priorities when creating a company.

Positions that must be reflected in the Business Travel Regulations:

• types of business trips: within the Russian Federation or abroad;
• the structure of allowable expenses to be reimbursed from the company’s funds;
• the amount of reimbursement specifically for each item in the cost structure;
• situations in which an employee may refuse a business trip. This, without fail, includes all options provided for by the Labor Code of the Russian Federation (Articles 203, 259, 264, 268 of the Labor Code), as well as other situations provided for by the employer;
• other nuances inherent to a particular organization.

Daily allowance amounts

The maximum amount of daily allowance not subject to personal income tax is established by the Tax Code of the Russian Federation and is 700 rubles if a business trip is within the territory of the Russian Federation and 2,500 rubles if a business trip is abroad. Read more in this

The business travel regulations are necessary to clearly regulate expenses when employees work outside the company. This is also necessary for the correct calculation of the income tax base. The fact is that recorded travel expenses are included in the company’s expense item. The monetary amounts of this item are deducted from the income tax base. In this way, taxation is minimized.

The regulation on business trips does not apply if the employee’s work activity outside the company does not exceed 1 day and is not associated with moving to another locality.

Amendments to the Regulations on Business Travel dated July 29, 2015

The legislation of the Russian Federation is being improved, changes and amendments are regularly made to it. The regulations on business trips are also not a static document; the realities of today require significant adjustments to the document. Government Decree No. 749 of July 29, 2015 introduced some important changes to the Business Travel Regulations. On our Internet resource you can download the Business Travel Regulations for 2017 for free.

Some specifics about the adjustments made:

• mandatory publication or orders;
• the possibility of using a residential rental agreement or a paid hotel bill to determine the actual period of an employee’s stay on a business trip. This option for recording the duration of a business trip is necessary if there are no travel documents;
• the possibility of confirming the actual length of stay through a document issued by the receiving party on the date of arrival and departure of the posted employee.

If you have any questions about the topic of the article, ask them in the comments

Government Decree 749 on business trips- one of the key regulations governing the interaction between an employer and an employee sent to solve production problems in another locality. Let us study the specifics of this source of law and the regulations corresponding to it in more detail.

Resolution 749 “On the specifics of sending employees on business trips”: key norms

Considering the provisions of Resolution 749 governing business travel, we can highlight the following key norms of this regulatory act:

1. On determining the essence of a business trip.

2. On determining the duration of the business trip.

3. On the remuneration of the traveler.

4. On compensation by the employer for the traveler’s expenses.

5. On compensation by the employer for the expenses of an employee sent abroad.

6. On the preparation of documents that are necessary for settlements with the employee.

Let us note that many of the norms established by Decree of the Government of Russia No. 749 dated October 13, 2008 correspond with the provisions of the Labor Code of the Russian Federation, and they must be considered in the context of these provisions.

Let us study in more detail the content of these key norms of Resolution No. 749 and a number of significant nuances of their interpretation.

Decree 749: the essence of business travel

A business trip is the work of a full-time employee (clauses 2, 3 of the Regulations approved by Resolution No. 749):

• performed outside the place of permanent work (including if the traveler is sent to a structural unit of the employer in another city);
• carried out on the basis of a written decision of the employer (usually issued in the form of an order from the director of the company);
• carried out within a certain period.

A trip by a full-time employee performing traveling labor functions (for example, if a person works as a freight forwarder in an interregional transport company) is not recognized as a business trip, regardless of the geography of work.

Regulations on business trips: travel dates

When determining the timing of your trip, you should keep in mind that (clauses 4, 7 of the Regulations):

• The duration of the business trip is set by the employer based on the specifics of the job assignment that the employee must complete.
• The start day of the business trip is counted from the date of departure of the vehicle from the place of regular work of the business traveler (the city from which the employee is leaving), and the day of its completion will be the date of arrival at the place of regular work (taking into account the possible time to cover the distance between the airport, station or marina and the city ).

NOTE! Moreover, if the business traveler left (arrived) before 12 o’clock at night, then he is considered to have left (arrived) on the current day. If after 12, then the countdown of the business trip starts from the next day.

• What time the business traveler arrives (leaves) for work on the day of the trip (return) is established by agreement with the employer.
• The exact time of departure (arrival) of the employee is established by travel documents. If an employee went on a business trip in a company car or his own car and there are no travel documents confirming the date of departure/arrival, then the length of the employee’s stay at the place of business trip is reflected in the memo, supplemented by a document confirming the travel route. For example, this could be a waybill or route sheet. In the absence of such documents, the length of stay of the employee at the place of business trip is confirmed by a hotel receipt or its equivalent. If there are no supporting documents, then the employee should be provided with a memo, travel certificate or other document with a note (stamp, seal if available, signature of an authorized person) on the date of arrival and departure of the party receiving him.

Traveler's remuneration

During the period of being on a business trip (which includes days spent on the road), the employee is paid a salary calculated on the basis of average earnings (clause 5 of the Regulations, Article 167 of the Labor Code of the Russian Federation).

The salary of a business traveler with part-time status is calculated based on the average earnings of the employer who sent him on the trip (and is paid only at his expense). If a person is sent on a business trip from both employers (main and part-time), then the average salary is calculated for each of them and paid by both. Costs associated with a business trip are distributed in a proportion determined by agreement of the parties.

You can learn more about the specifics of calculating average earnings during a business trip in the article .

Compensation for traveler's expenses

The traveler's expenses are covered by the employer in the following order (clauses 10-14, 25 of the Resolution, Article 168 of the Labor Code of the Russian Federation):

1. Prepayments

For these purposes, the employee is provided with an advance, which can be spent (subject to subsequent submission of a report):

• for transport and accommodation - in any reasonable amount, unless otherwise agreed between the business traveler and the employer;
• for other daily (daily) expenses - in the amount established by local regulations and taking into account the duration of the business trip (including travel days).

If the business trip is one-day (taking into account travel time) in Russia, then the employee is not entitled to daily allowance.

2. Refunds

Upon submission of an advance report by the employee after a business trip, he is paid the difference between confirmed expenses (including daily allowances within limits) and the advance payment issued. If the amount of the advance is greater than the corresponding expenses, then this difference must be returned by the employee to the cash desk of the enterprise.

If an employee falls ill while on a business trip and the illness is confirmed by a sick leave certificate, then he is paid for housing (subject to treatment outside the hospital) and daily allowance for the entire time he is on a business trip.

In addition, the employer pays temporary disability benefits.

Compensation for expenses of a person sent abroad

The expenses of a person sent abroad are covered by the employer according to the same basic principles as defined by the Regulations for Russian business trips, but taking into account the following features (clauses 17-24 of the Regulations, Article 168 of the Labor Code of the Russian Federation):

1. The employer’s local regulations establish the procedure for compensating expenses of seconded employees in foreign currency and in rubles - respectively, when they are in Russia and abroad.

2. Compensation for expenses in foreign currency begins on the day the traveler crosses the border of the Russian Federation, which is established:

• according to the marks in the passport - in the general case;
• according to travel documents, if the employee traveled to a CIS state, which, in accordance with the agreement with Russia, does not put marks in the passports of citizens of the Russian Federation (for example, Belarus, Kazakhstan).

3. When crossing the border there and back on the same day, the employee is paid 50% of the daily allowance established by local regulations for regular overseas business trips.

4. Those sent abroad are additionally compensated for:

• expenses for obtaining a passport, visas and other documents necessary for the trip;
• consular and other fees (for example, airport, transit when using road transport);
• insurance (for example, mandatory when applying for European visas);
• other obligatory payments.

Preparation of travel documents

Documentation of a business trip requires (clauses 3, 26 of the Regulations):

1. Written confirmation by the employer:

• decisions to send an employee on a business trip;
• travel dates.

In practice, this consolidation is carried out in .

2. Preparation by the employee and submission to the employer of an advance report on expenses incurred.

Documents confirming travel expenses are attached to this report.

Local regulations may also provide for the use of a job assignment and a business trip report (the function of both documents, in essence, can be performed).

Results

Resolution No. 749 defines the essence of business trips and regulates the procedure for interaction between employers and employees during such trips. Many of the provisions contained in this regulatory act correspond to the norms of the Labor Code of the Russian Federation, which establish various rights and obligations of the parties to labor relations during business trips. The resolution, just like the Labor Code of the Russian Federation, allows the adoption by the employer of local standards for various purposes, which in more detail, in comparison with federal legislation, regulate the interaction between a company and an employee sent on a business trip.

You can learn more about the specifics of legislative regulation of interaction between employer and employee during business trips in the articles:

• ;
• .

"Accounting Bulletin", 2008, N 12
A COMMENT
TO THE REGULATIONS ON THE FEATURES OF DIRECTION OF EMPLOYEES
ON OFFICIAL TOURS
The Government of the Russian Federation has issued a new regulatory document - Regulations on the specifics of sending employees on business trips (hereinafter referred to as the Regulations), replacing the Instruction of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Russian Central Council of Trade Unions dated 04/07/1988 N 62 “On business trips within the USSR”.
The resolution came into force on October 25, 2008.
The norms of the new Regulations largely take into account the interests of employers and the peculiarities of modern conditions for posting workers.
The main innovations are that from now on the duration of a business trip is not limited to 40 days, taxi trips have been “legalized”, the procedure for paying daily allowances for one-day business trips abroad and the procedure for documenting business trips in general have been clarified.
The Regulations determine the specifics of the procedure for sending employees on business trips (hereinafter referred to as business trips) both on the territory of the Russian Federation and on the territory of foreign states.
Sending employees on business trips
The provision following the Labor Code of the Russian Federation indicates that only employees who have an employment relationship with the employer (including part-time workers) are sent on business trips, and business trips of employees whose permanent work is carried out on the road or is of a traveling nature are not recognized as business trips (Article 166 Labor Code of the Russian Federation, clauses 2 and 3 of the Regulations).
You cannot send on a business trip an employee of a third-party organization or a contractor with whom a civil contract has been concluded (see Letters of the Ministry of Finance of Russia dated December 19, 2006 N 03-03-04/1/844, dated November 13, 2006 N 03-03 -04/1/755, Letters of the Federal Tax Service for Moscow dated July 14, 2006 N 28-11/62271 and dated May 10, 2007 N 21-18/385, Letter of the Ministry of Finance of Russia dated October 22, 2001 N 04 -04-06/449, Letter of the Department of Tax Administration for Moscow dated September 27, 2004 N 2811/62835).
The concept of a business trip is defined in Art. 166 of the Labor Code of the Russian Federation: this is a trip of an employee by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work. The place of permanent work should be considered the location of the organization (a separate structural unit of the organization), the work in which is stipulated by the employment contract. A trip by an employee sent on a business trip by order of the employer or a person authorized by him to a separate unit of the sending organization (representative office, branch) located outside the place of permanent work is also recognized as a business trip.
Please note that going on a business trip is only possible from the place of permanent work (meaning the locality where the place of permanent work is located) (clause 4 of the Regulations). If the employee’s departure or return occurs from/to another location, travel expenses cannot be considered as compensation for travel expenses.
Example. An employee working in an organization in Perm, permanently residing in Chelyabinsk, was sent on a business trip to St. Petersburg.
The employee spent the weekend with his family in Chelyabinsk, and on Sunday flew from there to St. Petersburg.
The ticket is not subject to payment; if the employee is reimbursed for the cost of the ticket, this should be done at the expense of expenses that do not reduce the income tax base; personal income tax must be withheld from the employee from the cost of the ticket.
Article 168.1 of the Labor Code of the Russian Federation provides for the procedure for sending workers on business trips whose permanent work is carried out on the road or is of a traveling nature. The amount and procedure for reimbursement of such expenses, as well as the list of positions of these employees, are established by the collective agreement, agreements, and local regulations. The amount and procedure for reimbursement of these expenses may also be established by the employment contract. According to the clarifications of the Ministry of Finance (Letters dated June 4, 2008 N 03-03-06/1/344, dated May 7, 2008 N 03-03-06/1/302), the listed payments are related in accordance with clause 3 of Art. 255 of the Tax Code of the Russian Federation to labor costs for profit tax purposes as part of incentive and (or) compensatory charges related to work hours and working conditions. Payments reduce the income tax base in the amount and in accordance with the procedure established by the labor and (or) collective agreement, agreements, and local regulations. In addition, it is necessary to take into account that employees are paid wages for the period of a business trip, and not average earnings, since payment based on average earnings is made only for periods of business trips (Article 167 of the Labor Code of the Russian Federation).
Duration of business trip
According to clause 4 of the Regulations, the duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the official assignment. Paragraph 4 of the Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Russian Central Council of Trade Unions dated 04/07/1988 N 62 “On business trips within the USSR” previously limited the period of stay on a business trip to 40 days, not counting the time spent on the road.
This rule allowed regulatory authorities to interpret longer trips as a transfer to work in another area, as a result of which the employer was asked to pay only the employee’s move itself, as well as the costs of settling into a new place of residence. It was impossible to classify as expenses the organization's payment for the cost of a visa, the amount of reimbursement by the organization for the costs of renting an employee's housing, and daily allowances. All these payments made to the employee were proposed to be classified as income of the taxpayer-employee received in kind and subject to personal income tax (see Letter of the Ministry of Finance of Russia dated January 25, 2008 N 03-04-06-01/22).
Despite the positive dynamics in the legislation, we must not forget that a long-term trip of an employee to another locality or country may not correspond to the very concept of a business trip as a trip for the purpose of fulfilling a specific official assignment: if, during a long-term business trip, all of his job responsibilities stipulated by the employment contract, the employee performs at the place of business trip, in fact, the employee’s place of work will already be there, and such an employee cannot be considered to be on a business trip. His trip should be regarded as a temporary transfer to work in another area, which will affect both the amounts and types of expenses reimbursed to him, and the taxation of the employee’s income if he is sent abroad for a long period of time (see, for example, Letter of the Ministry of Finance of Russia dated 28 November 2007 N 03-04-06-01/421). At the same time, such a trip, which does not correspond to the concept of a business trip, creates a separate unit at the place where the employee performs his work duties (Article 11 of the Tax Code of the Russian Federation).
During the period of stay on a business trip, the employee retains his average earnings and is paid a daily allowance. The duration of the trip must be determined correctly in order to correctly fill out the time sheet.
According to clause 4 of the Regulations, the day of departure on a business trip, as before, is considered 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 a vehicle is sent before 24 o'clock inclusive, the day of departure for a business trip is considered the current day, and from 00 o'clock onwards - the next day.
Only if the station, pier or airport is located outside a populated area, the time required to travel to the station, pier or airport is taken into account.
Example. Two employees go on business trips.
One of them departs by plane from Domodedovo at 1:00 on November 18, 2008.
The second leaves by train 1:00 from Kazansky station also on 11/18/2008.
Both left home on the evening of November 17, 2008, in order to get to the station and the airport on time.
The day of departure of the first employee on a business trip should be considered November 17, 2008, the second - November 18, 2008, because the airport is located outside the city, and the station is in the city.
The first employee should be paid daily allowance for November 17, 2008, but the second should not.
The day the employee arrives at his place of permanent work is determined similarly.
During all this time - from the date of departure on a business trip until the day of return inclusive - the letter designation of the business trip "K" or the digital code "06" is entered in the work time sheet (see Instructions for filling out forms T-12, T-13, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1). These days will be the duration of your business trip. For each of them, the employee is entitled to daily allowance and wages based on average earnings.
The issue of an employee’s attendance at work on the day of departure on a business trip and on the day of arrival from a business trip is resolved by agreement with the employer.
Accountable advance
When an employee is sent on a business trip, he is given a cash advance to pay for travel expenses and rental accommodation and additional expenses associated with living outside his place of permanent residence (per diems). This mandatory condition of clause 10 of the Regulations corresponds to clause 11 of the Letter of the Central Bank of the Russian Federation dated 04.10.1993 N 18 “On approval of the Procedure for conducting cash transactions in the Russian Federation”.
The issuance of an accountable advance is also considered the transfer of monetary documents to the employee: tickets, hotel voucher, etc. from the organization's cash register. In this case, it will not be a violation on the part of the company to fail to issue cash in addition to such valuables: according to the Procedure for Conducting Cash Operations, an accountable advance is considered issued, and the employee’s own funds spent will be compensated to him upon return.
If there are not enough funds at the cash desk to issue the amount on account, the employee can be given a check to receive it at the bank's cash desk or issued a corporate card with a limit open for business trips.
By virtue of clause 16 of the Regulations, payment and (or) reimbursement of employee expenses in foreign currency related to a business trip outside the territory of the Russian Federation, including payment of an advance in foreign currency, as well as repayment of unspent advance in foreign currency issued to the employee in connection with a business trip, are carried out in accordance with the Federal Law "On Currency Regulation and Currency Control".
Turning to the norms of this Law and their explanations, we will see that when traveling abroad, rubles, foreign currency, checks, letters of credit are issued against the report, or funds are transferred in foreign currency to an account in the country of travel.
Federal Law of December 10, 2003 N 173-FZ “On Currency Regulation and Currency Control” classifies as permitted currency transactions when paying and (or) reimbursement of expenses of an individual associated with a business trip outside the territory of the Russian Federation, as well as transactions when repaying unspent an advance issued in connection with a business trip (clause 9, part 1, article 1 of Law No. 173-FZ). Banks do not interfere with receiving the necessary amounts from a foreign currency account. At the same time, they have the right to require clients to present a copy of the business trip order to verify the purpose of receiving cash. If there is insufficient funds in foreign currency in their accounts, resident organizations can purchase foreign currency through authorized banks (clause 16 of the Regulations, clause 1 of Article 11 of Law No. 173-FZ).
The Bank of Russia clarified that the issuance by legal entities - residents of cash foreign currency to their employees - individuals for payment as an advance in connection with business trips outside the Russian Federation does not contradict the Law of December 10, 2003 N 173-FZ (Letter of the Central Bank of the Russian Federation dated July 30 2007 N 36-3/1381).
Documentation of a business trip
The Regulations impose the following requirements for documenting business trips.
The purpose of the employee’s business trip is determined by the head of the sending organization and is indicated in the job description, which is approved by the employer.
When sent on a business trip, the following should be completed, following the standardized forms (approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1):
- Order (instruction) on sending an employee on a business trip (form N T-9) or Order (instruction) on sending employees on a business trip (form N T-9a);
- Travel certificate (form N T-10);
- Official assignment for sending on a business trip and a report on its implementation (form N T-10a) (see Letters of the Ministry of Finance of Russia dated May 12, 2008 N 03-03-06/2/47, dated September 8, 2006 N 03 -03-04/1/660).
Clause 7 of the Regulations obliges the employer to issue the employee a travel certificate confirming the duration of his stay on a business trip (date of arrival at the destination(s) and date of departure from it(es)).
Thus, by virtue of the new Regulations, the issuance of a travel certificate when traveling around Russia is mandatory and cannot be canceled by the decision of the manager.
The travel certificate is issued in one copy and signed by the employer, handed to the employee and kept by him for the entire duration of the business trip.
The actual period of stay at the place of assignment is determined by the marks on the date of arrival at the place of assignment and the date of departure from it, which are made on 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 posted to certify such signatures.
If an employee is seconded to organizations located in different localities, notes on the travel certificate about the date of arrival and date of departure are made in each of the organizations to which he is seconded.
An employee is sent on a business trip outside the territory of the Russian Federation by order of the employer without issuing a travel certificate, except in cases of business trips to member states of the Commonwealth of Independent States with which intergovernmental agreements have been concluded, on the basis of which the border authorities do not make notes on entry and exit documents. crossing the state border (clause 15 of the Regulations).
The countries in question are Belarus, Tajikistan, Kazakhstan, Kyrgyzstan, and Ukraine.
The Russian Federation has concluded agreements with these countries on visa-free travel of citizens, by virtue of which citizens of these states come to the Russian Federation with their internal passports, in which border control marks are not placed (Agreement between the Government of the Russian Federation and the Government of Ukraine on visa-free travel of citizens of the Russian Federation and Ukraine , concluded in Moscow on January 16, 1997, as amended and supplemented on October 30, 2004; Agreement between the Government of the Republic of Belarus, the Government of the Republic of Kazakhstan, the Government of the Kyrgyz Republic, the Government of the Russian Federation and the Government of the Republic of Tajikistan, concluded in Minsk 30.11.2000, as amended on 24.03.2004).
When sending an employee on a business trip to the territory of these states, the dates of crossing the state border of the Russian Federation when traveling from the territory of the Russian Federation and to the territory of the Russian Federation are determined by the marks in the travel certificate, issued as for a business trip within the territory of the Russian Federation (clause 19 of the Regulations).
This procedure is mandatory, since the Resolution prescribes exactly this kind of document flow and does not give the organization the right to establish a different procedure by local regulations.
Upon returning from a business trip, the employee is obliged to provide the employer within three working days (clause 26 of the Regulations, clause 11 of the Procedure for Conducting Cash Transactions):
- an advance report (Form N AO-1) on the amounts spent in connection with the business trip and make a final payment for the cash advance issued to him before leaving for the business trip for travel expenses. Attached to the advance report is a duly executed travel certificate, documents on the rental of accommodation, actual travel expenses (including an insurance premium for compulsory personal insurance of passengers on transport, payment for services for issuing travel documents and the provision of bedding on trains) and other expenses related to a business trip;
- a report on the work performed on a business trip, agreed upon with the head of the employer’s structural unit, in writing.
Note. Upon returning from a business trip, the employee is obliged to submit to the employer within three working days an advance report and a report on the work performed on the business trip.
Three working days are counted according to the working time sheet: these are the days when the employee is at his usual workplace. If an employee immediately after a business trip went on vacation, fell ill, or went on the next business trip, he will have to submit an advance report within three working days after returning to work.
The verified expense report is approved by the manager or an authorized person and accepted for accounting. It is on the basis of the data of the approved advance report that the accounting department writes off the accountable amounts. As of the date of approval of the advance report, all business trip costs are written off as expenses (clause 5, clause 7, article 272 of the Tax Code of the Russian Federation).
The balance of the unused advance is handed over by the accountable person to the organization's cash desk using a cash receipt order in the prescribed manner. An organization can, in its own regulations on accountable amounts, set a deadline for an employee to deposit unused accountable amounts into the cash register, because Only the deadline for submitting the advance report is established by law.
The employer may, on his own initiative, give the employee time to collect the necessary funds if the remaining amount is spent by him for personal purposes. If an underused advance issued in connection with a business trip is not returned within the specified period, the employer has the right to decide to withhold the amount from the employee’s salary no later than one month from the end of the period established for the return of the advance, and provided that the employee does not challenges the grounds and amounts of withholding (Article 137 of the Labor Code of the Russian Federation, Letter of Rostrud dated August 9, 2007 N 3044-6-0). When the allotted period for collection has expired, the amount can only be claimed through the court or written off as losses.
Until the issue of repaying the debt on accountable amounts is resolved, it is registered with the employee in the account of settlements with accountable persons (debit of account 71 “Settlements with accountable persons”) and is not included in the employee’s income. Only if the debt is “forgiven”, it should be attributed to account 73 “Settlements with personnel for other operations” and included in the employee’s income, subject to personal income tax and contributions for compulsory insurance against accidents and occupational diseases. Unified social tax and contributions to compulsory pension insurance in this case do not need to be accrued, since the amounts in question are not included in expenses for profit tax purposes.
Overexpenditure on the advance report is issued to the accountable person according to the cash receipt order.
To complete settlements with an employee on a foreign business trip, provided that the employee was given Russian currency for the report, and he incurred expenses in foreign currency, the amount of expenses is recalculated into the ruble equivalent at the rate (cross-rate) of the corresponding currency established by the Bank of Russia on the date of approval of the advance payment. report (clause 10 of article 272 of the Tax Code of the Russian Federation).
At the same time, for profit tax purposes, the foreign currency exchange rate at the exchange office is not applied (see Letter of the Ministry of Finance of Russia dated February 1, 2005 N 07-05-06/32), just as the rate current on the date of the expenditure does not matter ( for example, on the date of payment for a hotel or restaurant bill, etc.).
Remuneration during a business trip
The average earnings for the period the employee is on a business trip, as well as for days on the road, including during a forced stopover, are paid for all days of work according to the schedule established by the sending organization (clause 9 of the Regulations). Thus, payments are made only for days worked on a business trip, and not for all calendar days during a business trip.
Average earnings in this case are calculated taking into account the provisions of Art. 139 of the Labor Code of the Russian Federation based on a 12-month billing period. This article allows the employer to provide for other periods in the collective agreement for calculating the average wage, if this does not worsen the situation of employees. Using this mechanism, you can significantly simplify the calculation of salaries for the business trip period. At the same time, the organization must ensure that the average earnings are calculated, and not just maintain the salary for the period of the business trip. Rostrud explained: it is possible that in some cases the “current” salary may be higher than the average earnings calculated in the established manner, however, paying an employee sent on a business trip wages for the days he is on a business trip will contradict the provisions of the Labor Code. Thus, for the days the employee is on a business trip, he should be paid the average salary, determined in the prescribed manner (Letter dated February 5, 2007 N 275-6-0).
Average earnings are calculated according to the rules of Decree of the Government of the Russian Federation of December 24, 2007 N 922.
During a business trip, an employee working part-time retains the average salary from the employer who sent him on a business trip. If such an employee is sent on a business trip simultaneously for his main job and work performed on a part-time basis, the average earnings are retained by both employers, and reimbursable expenses for the business trip are distributed between the sending employers by agreement between them.
If during a business trip an employee was involved in work on weekends or non-working holidays, payment for his labor is made in accordance with the labor legislation of the Russian Federation, namely in accordance with Art. 153 Labor Code of the Russian Federation.
Payment for such days is made at least double:
- for piece workers - at least at double piece rates;
- employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;
- employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if work on a day off or a non-working holiday was carried out on within the limits of the monthly working time standard, and in an amount of at least double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly working time standard.
Specific amounts of payment for work on a day off or a non-working holiday may be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of employees, or an employment contract.
Days spent en route are considered worked and are subject to payment, even if these were weekends or holidays (clause 9 of the Regulations).
At the request of the posted worker, expressed in his written statement, he may be given another day of rest in exchange for increased pay. In this case, work on a weekend or a non-working holiday is paid in a single amount, and a day of rest is not subject to payment.
When an employee arrives at a business trip, weekends and holidays that fall during his stay there are usually not subject to payment or compensation by time off upon return. If an employee is specially sent to work on weekends or holidays or the work schedule at the place of business trip is continuous, then upon presentation of relevant certificates or other similar documents confirming the fact that the business traveler was involved in work on a holiday or day off, he is entitled to compensation for work on these days in accordance with Art. 153 Labor Code of the Russian Federation.
Features of reimbursement of travel expenses
Employees are reimbursed for travel expenses, booking and renting accommodation, additional expenses associated with living outside their permanent place of residence (per diems), as well as other expenses incurred by the employee with the permission of the head of the organization - both during business trips in Russia and abroad (Article 168 Labor Code of the Russian Federation, clauses 11 - 14, 16 - 18, 20 - 24 Regulations).
An employee who is sent on a business trip to the territory of a foreign state is additionally reimbursed for:
- expenses for obtaining a foreign passport, visa and other travel documents;
- mandatory consular and airport fees;
- fees for the right of entry or transit of motor transport;
- costs of obtaining compulsory health insurance;
- other obligatory payments and fees.
The amount of all expenses associated with a business trip is determined only by a collective agreement or local regulations.
Due to the fact that the norms of the Labor Code of the Russian Federation and the Regulations apply to organizations of all organizational and legal forms and forms of ownership, regardless of the sources of financing their activities, it is likely that regulations establishing standards for reimbursement of travel expenses for employees of organizations financed from the federal budget will follow (Resolutions of the Government of the Russian Federation dated 02.10.2002 N 729 “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget”, dated 26.12.2005 N 812 (as amended on 28.03.2008, amended on 12.08 .2008) “On the amount and procedure for payment of daily allowances in foreign currency and allowances to daily allowances in foreign currency during business trips on the territory of foreign states for employees of organizations financed from the federal budget”, Order of the Ministry of Finance of Russia dated 02.08.2004 N 64n (ed. dated July 12, 2006) “On establishing maximum standards for reimbursement of expenses for renting residential premises in foreign currency during business trips to the territory of foreign states for employees of organizations financed from the federal budget”).
Expenses for travel to the place of business trip on the territory of the Russian Federation and back to the place of permanent work and for travel from one locality to another, if the employee is sent to several organizations located in different localities, include expenses for travel by public transport, respectively, to the station, pier, airport and from the station, pier, airport, if they are located outside the populated area, in the presence of documents (tickets) confirming these expenses, as well as an insurance premium for compulsory personal insurance of passengers on transport, payment for services for issuing travel documents and providing in trains bedding.
Taxi also belongs to public transport (Article 789 of the Civil Code of the Russian Federation).
Thus, due to the fact that the Regulations do not provide, as was the case in Instruction No. 62, that the employer pays for travel by transport other than taxis, payment for taxi services becomes an economically justified expense. At the same time, the employee must submit documents to pay for taxi fare along with the advance report; Moreover, when paying in cash, it must be a cashier's check (Letter of the Ministry of Finance of Russia and the Federal Tax Service of Russia dated November 26, 2007 N 06-6-10/526@).
Previously, regulatory authorities, referring to clause 12 of Instruction of the Ministry of Finance of Russia dated April 7, 1988 N 62, directly indicated that taxi expenses are reimbursed to an employee only if the economic feasibility of such expenses is confirmed (that is, the taxpayer can justify why travel by public transport was impossible or, for example, unsafe if the employee transported any material assets) (Letters of the Ministry of Finance of Russia dated May 22, 2007 N 03-03-06/2/82, dated April 13, 2007 N 03-03-06/ 4/48, dated June 5, 2006 N 03-05-01-04/148).
With the introduction of the Regulations, the need for such justification disappeared.
Expenses for booking and hiring residential premises on the territory of the Russian Federation and abroad are reimbursed to employees (except for those cases when they are provided with free residential premises) in the manner and amount determined by collective agreements or local regulations; expenses for hiring residential premises are also reimbursed in the event forced stopover (clauses 13, 14 and 21 of the Regulations).
Based on the wording of the Regulations, the employer needs to determine the maximum values ​​for reimbursement of expenses, including for the rental of residential premises.
Additional expenses associated with living outside the place of residence (per diems) are reimbursed to the employee for each day he is on a business trip, including weekends and non-working holidays, as well as for days en route, including during forced stops along the way.
When traveling on business to an area from where the employee, based on transport conditions and the nature of the work performed on the business trip, has the opportunity to return daily to his place of permanent residence, daily allowances are not paid (clause 11 of the Regulations).
This is not a new rule. We find a similar thing in paragraph 15 of Instruction No. 62.
However, this rule applies only to business trips in Russia: clause 20 of the Regulations determines that an employee who goes on a business trip to the territory of a foreign state and returns to the territory of the Russian Federation on the same day is paid daily allowances in foreign currency in the amount of 50% of the standard cost of paying daily allowances , determined by a collective agreement or local regulation, for business trips to the territory of foreign states.
The question of the advisability of the daily return of an employee from a business trip to a place of permanent residence in each specific case is decided by the head of the organization, taking into account the distance, transport conditions, the nature of the task being performed, as well as the need to create conditions for the employee to rest.
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 accommodation, upon presentation of the relevant documents, are reimbursed to the employee in the amounts determined by the collective agreement or local regulations (clause 11 of the Regulations). Such expenses can be taken into account when forming the tax base for income tax.
In case of a forced delay in transit, daily allowances for the delay are paid according to the decision of the head of the organization upon presentation of documents confirming the fact of the forced delay.
During the travel time of an employee sent on a business trip outside the territory of the Russian Federation, daily allowances are paid:
a) when traveling through the territory of the Russian Federation - in the manner and amount determined by the collective agreement or local regulations for business trips within the territory of the Russian Federation;
b) when traveling through the territory of a foreign state - in the manner and amount determined by a collective agreement or local regulations for business trips on the territory of foreign states.
When an employee travels from the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in foreign currency, and when traveling to the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in rubles.
The dates of crossing the state border of the Russian Federation when traveling from the territory of the Russian Federation and to the territory 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 allowances for the day of crossing the border between states are paid in foreign currency according to the standards established for the state to which the employee is sent (clauses 17 and 18 of the Regulations).
Let us recall that since 2009, the standardization of daily allowances for profit tax purposes has been abolished: expenses can include the entire amount of daily allowances paid to an employee, established by a local regulatory act or a collective agreement of the organization (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation, as amended by the Federal Law of July 22, 2008 N 158-FZ).
Clause 3 of Art. 217 of the Tax Code of the Russian Federation determines that among the expenses for business trips, daily allowances paid in accordance with the legislation of the Russian Federation are not subject to personal income tax, but no more than:
- 700 rub. for each day of a business trip on the territory of the Russian Federation;
- 2500 rub. for each day you are on a business trip abroad.
UST and contributions to compulsory pension insurance are not subject to the amount of daily allowance, regardless of the amount: due to the wording of paragraphs. 2 p. 1 art. 238 of the Tax Code of the Russian Federation are not subject to taxation of daily allowances within the limits established in accordance with the legislation of the Russian Federation. Norms for the purposes of the Unified Social Tax have not been established (for all organizations except those financed from the federal budget), therefore, taking into account Art. 168 of the Labor Code of the Russian Federation, daily allowances are not subject to unified social tax in the amounts established by local regulations or a collective agreement.
Payment for temporary disability,
on a business trip
An employee, in the event of his temporary incapacity for work, certified in the prescribed manner, is reimbursed for the costs of renting a living quarters (except for cases when the posted worker is undergoing hospital treatment) and is paid daily allowances for the entire time until he is unable, for health reasons, to begin performing his assigned duties. an official assignment for him or return to his place of permanent residence (clause 25 of the Regulations).
Instruction No. 62 limited the period for paying for a hotel and paying daily allowances in such cases to two months.
Now this period is not legally limited.
For the period of temporary incapacity for work that occurs while on a business trip, the employee is paid temporary disability benefits in accordance with the legislation of the Russian Federation.
It will be possible to pay benefits only if the employee presents a certificate of incapacity for work in a generally established form.
If an employee gets sick (injured) during a business trip abroad, documents confirming the temporary disability of citizens during their stay abroad (after a legalized transfer), by decision of the medical commission of a medical organization, can be replaced with certificates of incapacity for work of the standard standard in the Russian Federation (if personal citizens applying to a medical organization or place of work). Only after such a replacement can the benefit be paid (clause 8 of Order of the Ministry of Health and Social Development of Russia dated 01.08.2007 N 514 “On the procedure for issuing certificates of incapacity for work by medical organizations”).
According to paragraph 75 of the same Order, in view of the fact that a posted worker draws up a certificate of incapacity for work while being away from the place of permanent registration, in the line “Issuance (extension) of a certificate of incapacity for work to citizens who are outside their permanent place of residence is allowed,” the start and end date of the period of incapacity for work is indicated, put signature of the chief physician or his deputy and the seal of the medical organization. A sheet that does not have a round seal and the signature of the chief physician is considered incorrectly executed and is not subject to payment.
M.A. Klimova
K. e. n.,
independent consultant
on taxation
Signed for seal
21.11.2008