Sending an employee on a business trip. Sending on a business trip: step-by-step procedure

Business trip – sending an employee of an organization to perform work duties in an area remote from the main place of work. Such trips are necessary for entrepreneurs to carry out activities to attract customers, organize cooperation with counterparties, search for new areas of development, purchase goods and arrange services.

Attention

During the business trip, the employee retains his position, workplace, and salary. All expenses incurred during the trip (travel, food, accommodation, additional) are subject to reimbursement from the income of the employing organization.

Labor Code of the Russian Federation

The general procedure for sending employees on business trips is defined in Chapter 24 of the Labor Code of the Russian Federation. Additional aspects of measures to send workers to another location are determined by the internal labor regulations and in the employee’s employment contract.

Any employee can be sent on a business trip, regardless of their position and length of service. The main document confirming the legality of sending workers on trips is an employment contract. If a citizen works in a company with unofficial employment, this will not be a basis for refusing to carry out the order of the entrepreneur.

For your information

The head of the company is not obliged to ask the employee for permission to travel, but such actions are not an infringement on the rights of workers. The Labor Code of the Russian Federation establishes restrictions for a group of persons on business trips.

A travel ban has been completely imposed on:

• women during pregnancy;
• employees under the age of 18 (except for creative activities);
• persons with disabilities if the trip interrupts rehabilitation activities.

The list of persons whose forced assignment on a business trip is contrary to the legislative framework, but is permissible with the written consent of the worker:

• women until the child reaches the age of three;
• an employee carrying out labor activities on the basis of an apprenticeship contract;
• parents raising children under five years of age alone;
• employees caring for disabled relatives (illness, disability);
• official guardians until children reach adulthood;
• declared candidates for government service (elections).

IMPORTANT

Business trips for the above-mentioned citizens are permissible only upon delivery of a notification-direction and with their written consent. The worker's decision must be expressed on paper. The signature in the order does not confirm the will of the employee, it is a fact of familiarization.

The employer's notice must contain the following information:

• arguments for the need for a business trip;
• travel period;
• a list of employee rights on the basis of which he has the right to refuse to execute an order;
• guarantees provided by the employer subject to consent to the trip (reimbursement of specific expenses, payment of bonuses, etc.);
• document date.

It is permissible to provide a column in the notification form where the employee personally confirms the fact of delivery of the document and writes consent to the conditions described by the employer. For forcing a person to travel, an entrepreneur may incur administrative liability under Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

Valid and non-valid reasons for refusal

A business trip is an employee’s obligation while performing work activities. Cancellation of a trip is possible only if compelling reasons are given. If, upon employment, the employee gave written consent to such trips, then an unreasonable refusal may result in disciplinary action or a reprimand.

The absence of documented approval from the employee is not an exception to disciplinary action.

A loyal manager can, at the request of an employee, send another on a business trip or reschedule the trip.

• Valid reasons for refusing a business trip may include:
• health problems of the worker himself (including medical contraindications) or his close relatives;
• an emergency situation that affected the life of an employee (fire, flooding, theft of property, etc.);
• immediate urgency for registration and receipt of a certain document (passport, inheritance, registration of a real estate transaction, etc.);
• death of a family member;
• important family event (wedding anniversary, anniversary, marriage of children, etc.);
• marriage;
• maintaining and raising a child with disabilities;
• lack of advance information about the fact of the trip;
• errors in accompanying documents or their absence;

insufficient funding for the trip or complete non-payment of advance payment for travel expenses.

• Unexcusable grounds for refusal to go on a business trip are:
• employee reluctance;
• weather;
• other unimportant factors.

• negotiate with management in order to reach a compromise;
• give arguments about the unreasonableness of the trip and the inappropriateness of the expenses;
• offer assistance in preparing for a business trip;
• select a potential replacement candidate;
• thoroughly check your travel documents;
• control the timing of advance payment for travel expenses.

Step-by-step instructions for filing a business trip cancellation

If an employee intends to refuse to go on a business trip, then he must notify the employer in writing, providing weighty arguments that influenced the decision.

Cancellation of a business trip for family reasons.

If an employee sent on a business trip has family circumstances that prevent him from making the appointed trip, he must notify the employer in writing.

Mandatory refusal details:

• addressee of the application (name and position of the superior manager);
• information about the applicant (position, full name);
• document's name;
• grounds for refusal;
• proposal to resolve the situation;
• date and signature.

Sample application:

Cancellation of a business trip for health reasons

The basis for refusing a business trip is the employee’s illness or medical contraindications to travel.

Here is an example of a document:

Refusal to send a serviceman under a contract

The procedure for performing military service, including under a contract, is regulated by Federal Law No. 53 of March 28, 1998.

Attention

A serviceman does not have the right to refuse a business trip; he can appeal to management with a request to review and shorten the length of stay on the trip.

The grounds for the application may be:

• illness of an employee requiring inpatient treatment in a medical institution;
• deterioration of the dependent's health;
• early completion of the task;
• disciplinary violations during a business trip;
• business necessity;
• emergency circumstances in the family requiring the personal presence of a citizen;
• other circumstances requiring the direct participation and presence of a citizen.

Any unreasonable refusal to travel, as well as inappropriate behavior of a person during a business trip, will lead to the opening of an investigation into the reasons for evasion of duties and the imposition of appropriate punishment.

Additional Information

An application to reduce the duration of the trip is drawn up in the name of senior management. The position and name of the fighter must be indicated in the header of the document. The following outlines the appeal and provides detailed information about the need to shorten the travel period.

The application is sent for review and approval. Until approval is received, it is unacceptable to leave the place of business or interrupt your service.

When can you refuse a business trip?

Attention

It is impossible to avoid being sent on a business trip if the manager does not approve the application requesting removal from the trip. Refusal to sign a travel order is also not grounds for canceling a business trip.

There is a list of situations when even a good reason cannot give an employee the opportunity to refuse a trip.

For example, an emergency situation in the company, the solution of which is contained in the purpose of the trip; legal proceedings to declare a company bankrupt if an employee is sent on a business trip to conclude new contracts with customers, etc.

The job responsibilities of military personnel include the point of strict deployment by order of the commanding officer. Any status of a citizen undergoing military public service assigns him a procedure for strict adherence to legislative acts in this area.

Consequences

The employer's decision can be appealed to the authorized state bodies (KTS, labor inspectorate, court, etc.).

• Nuances
• A military man serving under a contract has grounds to leave his place of assignment early only by written order of the commanding personnel.
• The employer must obtain the employee's written consent to be sent on a business trip when the departure day coincides with a day off.
• An employee’s refusal to sign a notice of assignment on a business trip is a disciplinary violation.
• An unconfirmed statement by an employee that the amount of advance payment for a business trip does not correspond to the level of possible expenses is not grounds for refusing the trip.
• The sending of an employee on a business trip is documented in the form of an order. Additional forms are developed directly by the company as needed.

The Labor Code is not an exhaustive document regulating, but contains a basic set of rules, compliance with which is the responsibility of both parties. Any specific controversial situation has several ways of resolution, not always with conflict and with consequences. Therefore, employers are recommended to comply with the law and create favorable conditions for business trips, and employees not to resort to cunning and deception, and to conscientiously perform their job duties.

The procedure for registering business trips has changed. And this happened in two stages. First, the Government issued Resolution No. 1595 dated December 29, 2014, which canceled travel certificates, official assignments and business trip reports. Let us note that this was done in pursuance of paragraph 10 of section IV of the measures of the roadmap “Improving tax administration” (approved by Order of the Government of the Russian Federation dated February 10, 2014 No. 162-r). The next Government Decree, dated July 29, 2015, No. 771, canceled the registration logs for seconded employees and clarified the list of documents confirming the terms of the business trip. How to register a business trip, taking into account the amendments? Is it possible to continue using the usual forms of documents? And how to account for travel expenses in light of the new rules? The answers to these questions are in our material.

The rules for registering business trips changed gradually. The first document that brought fundamental changes was Decree of the Government of the Russian Federation of December 29, 2014 No. 1595 (hereinafter referred to as Decree No. 1595). He amended the Regulations on the specifics of sending employees on business trips, approved. Decree of the Government of the Russian Federation dated October 13, 2008 No. 749 “On the peculiarities of sending employees on business trips” and Decree of the Government of the Russian Federation dated December 26, 2005 No. 812, which regulates the procedure for paying daily allowances to public sector employees.

Resolution No. 1595 significantly changed the procedure for processing travel documents. The main innovation, which saves millions of man-hours across the country, is the abolition of the mandatory use of travel certificates. The new procedure applies from January 8, 2015.

The following document came into force on August 8, 2015. This is the Decree of the Government of the Russian Federation dated July 29, 2015 No. 771
(hereinafter referred to as Resolution No. 771), which determines the list of documents confirming the duration of the employee’s stay on a business trip. In addition, from the same date, the obligation to maintain logs of employees who depart on and return from business trips has been abolished.

At the end of January, we held an online conference, during which 1C experts answered questions from site visitors about the new rules for processing business trips. The material contains the most common questions asked during the online conference on. In addition, this topic was covered in detail on February 19 in 1C: Lectures. You can watch the video recording of the lecture on the IS 1C:ITS website. The video consists of several parts:

• E.N. Kalinina. Reflection of travel expenses in “1C: Accounting 8” (rev. 3.0) for accounting and tax accounting purposes
• G.V. Malyshkina. Registration and calculation of an employee’s salary for the period of stay on a business trip in “1C: Salary and Personnel Management 8” (rev. 3.0)

What documents are needed to properly process business trips?

From January 8, 2015, a travel certificate, official assignment, and report on work performed on a business trip ceased to be mandatory. It is still necessary to issue a decision (order, order) from the manager to send the employee on a business trip.

In addition, from August 8, 2015, Resolution No. 771 abolished the obligation to keep logs of employees going on business trips and arriving at the organization to which they are seconded.

In addition to old and familiar ones, there are also new documents. Thus, starting from January 8, you can use a memo with supporting documents to indicate the duration of a business trip made on personal transport. And from August 8, this document can also be used in cases where the employee traveled in a company car or traveled by proxy.

How to issue an order (decision, order)?

The form of the order for sending on a business trip can be either unified No. T-9 (No. T-9a) or independently developed by the organization. If you use form No. T-9, the question arises about filling out the field Base _________.

If the organization continues to use a document such as a job assignment, in the field Base _________ You can indicate the number and date of the job assignment.

If the official assignment is not formalized, then the order can indicate another document on the basis of which the employee is sent on a business trip (for example, a memo from the immediate supervisor about sending on a business trip, etc.)

Field Base _________ can be left blank if the employer does not issue any other documents.

Can I continue to use my travel permit?

In connection with the changes introduced from 01/08/2015 to the Decree of the Government of the Russian Federation of 10/13/2014 No. 749 “On the peculiarities of sending employees on business trips”, employers no longer have to issue documents such as a travel certificate, an official assignment and a report on the work done on a business trip . However, the law does not prohibit the use of these documents. Thus, employers were exempted from the mandatory preparation of these documents, but did not lose the right to use them.

Article 252 of the Tax Code of the Russian Federation allows expenses to be confirmed with documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business customs, and (or) documents indirectly confirming expenses incurred. These include, but are not limited to, business trip orders, travel documents, etc.

The possibility of using a travel certificate may be provided for both in the local personnel regulations of the organization (for example, in the Regulations on Business Travel) and in the accounting policies of the organization. In this case, the form of the travel certificate can be changed or supplemented if necessary.

How to confirm the actual duration of a business trip?

To pay daily allowance to an employee, it is necessary to determine the duration of his business trip. Paragraph 7 of the Regulations on the Peculiarities of Sending Employees on Business Trips (as amended by Resolution No. 1595) specifies two ways to determine the actual duration of a business trip:

• based on travel documents;
• on the basis of a memo, if the trip was carried out on personal, official transport or a car used by proxy.

Therefore, in the case of using a car, the employee indicates the dates in the memo, which he writes upon returning to work. The dates specified in the memo must be confirmed using travel or route sheets, cash receipts, invoices, receipts and other documents confirming that the employee was traveling exactly along this route. Please note that the fact of using the car must be confirmed in the decision of the manager. This is also stated in paragraph 7 of Resolution No. 749.

How to determine the duration of a business trip if the employee hitched a ride or used the services of a third-party organization? These situations are not mentioned in paragraph 7 of Decree No. 749, however, in practice they are possible. There are no clear rules here, but we can give our recommendations.

As before, in 2015, the basis for sending an employee on a business trip is the corresponding order of the head of the organization, which indicates the start and end dates of the business trip, including the time the employee is on the way.

This document can be used as confirmation of the duration of the business trip in conjunction with other documents, depending on the specific situation.

Transport company services. Certificate of provision of services (another document in accordance with the contract), memo with supporting documents.

Associated transport. Service memo with supporting documents.

example of a memo To the Director of Rassvet LLC Vasilyeva T.N. From the commercial director Serebryakova A.I. SERVICE NOTE about the timing of the business trip I, Andrey Ivanovich Serebryakov, was in accordance with the director’s order dated January 16, 2015 No. 11, on a business trip to Voronezh from January 19 to January 22, 2015 in the organization LLC Sunset and LLC Polden. I got to Voronezh in a personal Ford Focus car, license plate S047NV. I am enclosing the following documents to confirm my trip: 1. Cash receipt from a gas station on the M2 “Crimea” highway in the area of ​​​​the village of Lapotkovo dated January 19, 2014 No. 000185456 time 13.15; 2. Cash receipt from a gas station in Voronezh dated January 19, 2015 No. 00357864 time 16.42; 3. Cash receipt from a gas station in Voronezh dated January 22, 2015 No. 01238524 time 09.15; 4. Cash receipt from a gas station on the M2 “Crimea” highway in the area of ​​​​the village of Lapotkovo dated January 22, 2015 No. 000197512 time 12.48; Lived from January 19 to January 22, 2015 at the Voronezh LLC hotel, hotel invoice of Astrea LLC dated January 19, 2014 No. 000115 is attached to the advance report.

How to fill out an advance report?

The advance report form was approved by Resolution of the State Statistics Committee of the Russian Federation dated August 1, 2001 No. 55. The procedure for filling out is contained in the Instructions for the use and completion of forms, which are approved by the same resolution. From January 1, 2013, the unified form of the advance report is not required. Therefore, you can change it at your discretion.

In accordance with paragraph 7 of the Decree of the Government of the Russian Federation dated October 13, 2008 No. 749, the actual dates of the business trip are confirmed by travel tickets, and in their absence (the trip is made by car) - an official note with attached documents confirming the duration of the business trip (waybill, receipts, checks, etc. .).

Therefore, in the advance report, to confirm the expense of daily allowances, you can refer to tickets (Fig. 1) or a memo (Fig. 2) submitted by the employee, which indicates the dates of the trip.

" № 5/2015

What kind of employee travel is considered a business trip? What documents are required to be submitted for a business trip? In what cases and how to notify an employee of the right to refuse a business trip? Do I need to issue a work assignment and travel certificate?

Nowadays, almost no company can do without business trips - either it is necessary to conclude an agreement with suppliers, or to settle issues with customers (for example, to set up the supplied equipment), etc. Today we will look step by step at the procedure for sending an employee on a business trip and point out the typical mistakes of employers in this case .

According to Art. 166 of the Labor Code of the Russian Federation, a business trip is recognized as a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work. Business trips of persons whose permanent work is carried out on the road or has a traveling nature are not recognized as business trips.

The specifics of sending employees on business trips are established by the Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

1. Choosing who to refer. The first step is to remember the restrictions that are established by labor laws. Thus, some employees are completely prohibited from being sent on business trips, while others can be sent, but only with their written consent.

By virtue of Art. 259 of the Labor Code of the Russian Federation prohibits sending pregnant women on business trips. It is prohibited to send minors on official trips (with the exception of creative workers of the media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of jobs, professions, positions of these workers, approved by Decree of the Government of the Russian Federation of April 28, 2007 No. 252).

Note!

During the period of validity of the apprenticeship contract, employees cannot be sent on business trips not related to the apprenticeship (Article 203 of the Labor Code of the Russian Federation).

In addition, pay attention to the rehabilitation program for a disabled person if you plan to send him on a business trip. If this document contains a ban on business trips, sending a disabled person on a business trip will be unlawful and may entail administrative liability for the employer. This follows from Art. 23 of the Federal Law of November 24, 1995 No. 181-FZ “On social protection of disabled people in the Russian Federation”: disabled people employed in organizations, regardless of organizational and legal forms and forms of ownership, are provided with the necessary working conditions in accordance with the individual rehabilitation program for the disabled person.

Sending women with children under three years of age on business trips is permitted only with their written consent and provided that this is not prohibited for them in accordance with a medical certificate. Let us remind you that the procedure for issuing such conclusions by medical organizations is approved by Order of the Ministry of Health and Social Development of the Russian Federation dated May 2, 2012 No. 441n.

Here it is important to understand that it is the medical report that matters to the employer - a certificate will not do. Conclusions are issued to citizens based on the results of medical examinations, medical examinations, clinical examinations, decisions made by a medical commission, as well as in other cases. But certificates are issued by doctors (in some cases, paramedics and obstetricians) based on entries in the citizen’s medical records or based on the results of a medical examination.

Please note that it is necessary to obtain written consent for a business trip and check for medical contraindications if you plan to go on a business trip (Articles 259, 264 of the Labor Code of the Russian Federation):

• a father raising children without a mother;
• guardian (trustee) of minors;
• mother (father) raising children under the age of five without a spouse;
• an employee with a disabled child;
• an employee caring for a sick family member in accordance with a medical report.

2. We obtain consent and notify about the possibility of refusal. In addition to the fact that it is necessary to obtain written consent for a business trip from employees of these categories, they must be informed in writing of the right to refuse the trip. This is usually formatted as follows. The employer prepares a notice in which the employee is invited to go on a business trip and informed that he has the right to refuse it. The notice is drawn up in two copies and may look like this.

Limited Liability Company "April"

(April LLC)

Ref. No. 12/4 PR Manager

from 15.04.2015 A. I. Ponomareva

Dear Anna Ivanovna!

We ask you to agree to be sent on a business trip from 04/20/2015 to 04/25/2015 to the All-Russian Joint Stock Company "Nizhny Novgorod Fair", located in Nizhny Novgorod, to participate in the exhibition "GardenExpo 2015".

Additionally, we notify you that, on the basis of Art. 259 of the Labor Code of the Russian Federation, you have the right to refuse to be sent on a business trip because you have a child under the age of three.

Director Ivanov V. P. Ivanov

I agree to the business trip. I am familiar with the right to refuse a business trip.

Public Relations Manager, Ponomareva, 04/15/2015

Of course, an employee can express his consent or disagreement to a business trip in the form of a separate document, for example, an application that he submits to the personnel department. In this case, it is advisable to indicate in the notification the time frame within which the employee must make a decision, for example: “You can inform about the decision made in a separate statement, which must be submitted to the HR department by ... (such and such a date).”

3. We issue an order. Before talking about the order, let us recall that previously, in order to be sent on a business trip, the employee had to issue a work assignment and a travel certificate. However, due to changes made by Decree of the Government of the Russian Federation of December 29, 2014 No. 1595 to the Regulations, the registration of these documents has been cancelled. They were used to confirm the presence of an employee at a specific time in a specific location for reimbursement of expenses in connection with a business trip. But various departments wrote that in some cases, marks on a travel certificate cannot be physically placed (for example, during negotiations with individuals), so the fact of being at the place of business at the appointed time can be confirmed by other documents - an order (instruction) on the direction of the employee on a business trip, travel documents, hotel bill (letter from the Ministry of Finance of the Russian Federation dated August 16, 2011 No. 03-03-06/3/7, Ministry of Labor of the Russian Federation dated February 14, 2013 No. 14-2-291).

For your information

Since the need to draw up a work assignment and a travel certificate has disappeared, it is in the order to send on a business trip that the official assignment must be spelled out in as much detail as possible, that is, the purpose of the trip, as well as the deadlines for completing this assignment.

Until 01/08/2015, a service assignment was usually indicated as the basis for issuing an order, since according to the previous version of the Regulations, the purpose of an employee’s business trip was determined by the head of the sending organization and was indicated in the service assignment, which was approved by the employer.

After the named date, as the basis for issuing an order, you can indicate the details of the documents (if any), in accordance with which the employee was required to be sent on a business trip (agreement with a counterparty, an order to conduct an inspection, an invitation to an exhibition, etc.).

Since the organization has the right to continue to issue official assignments for business trips and require employees to report on their implementation (if this is provided for by local regulations), an official assignment can also be indicated as the basis for the order.

For your information

To send an employee on a business trip, you can issue an order using the unified T-9 form (T-9a for sending a group of employees) or using a form developed and approved by the organization itself.

The order is signed by the head of the organization (or another authorized person) and the employee is introduced to this document against signature.

Let's talk separately about the shelf life. According to the List of standard management archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating storage periods, approved by Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558, orders for sending on business trips must be stored (clause 19):

• for 75 years - if orders are issued on long-term domestic or foreign business trips, as well as on business trips of workers with difficult, harmful and dangerous working conditions;
• within five years - if orders are for short-term domestic and foreign business trips.

Of course, difficulties may arise with storage periods, since neither the Labor Code nor the above-mentioned list of standard management archival documents provide criteria for classifying business trips as short-term or long-term. Therefore, we recommend keeping orders for business trips longer than three days for 75 years.

Limited Liability Company "Vesna"

(Vesna LLC)

Order No. 31

about sending an employee on a business trip

Send Ivan Ivanovich Ivanov, leading specialist of the information technology department, on a business trip to Leto LLC, located in Arzamas, Nizhny Novgorod region, for a period of 3 (three) days from April 21 to April 23, 2015 in order to provide software installation services , designed to control the movements of the moving parts of the supplied machines.

Reasons: supply contract No. 24 dated January 13, 2015, concluded between Vesna LLC and Leto LLC, memo from the head of the information technology department P. P. Petrov on the need to install software dated April 13, 2015.

Director Sidorov S. S. Sidorov

I have read the order. Ivanov, 04/14/2015

4. We issue an advance. According to clause 10 of the Regulations, 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 (daily allowance). Please note that 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.

To issue cash to an employee on account of expenses associated with the activities of a legal entity or individual entrepreneur, form 0310002 is drawn up in accordance with a written application of the accountable person, drawn up in any form and containing a record of the amount of cash and the period for which it is issued, signature manager and date (clause 6.3 of Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”).

Based on the order for sending on a business trip, the accountant calculates the preliminary amount of expenses associated with the trip and coordinates it with the head of the business trip unit and the chief accountant.

The amount that needs to be paid to the employee is determined based on the duration of the business trip specified in the order for assignment, the cost of travel, the approximate cost of housing, the amount of daily allowance established by the organization for business trips in Russia and abroad. If an employee is sent on a business trip outside the Russian Federation, payment and reimbursement of expenses in foreign currency (including payment of an advance or repayment of an unspent advance in foreign currency) are carried out taking into account the Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control” ( clause 16 of the Regulations).

5. We record the departure of an employee. Based on clause 8 of the Regulations, the employer is obliged to keep records of employees leaving on business trips from the sending organization and arriving at the organization to which they are sent. This is done in the appropriate journals. According to Order of the Ministry of Health and Social Development of the Russian Federation dated September 11, 2009 No. 739n, the employer or a person authorized by him by order (instruction) must appoint an employee of the organization responsible for maintaining the departure log and the arrival log.

The form of the logbook for employees leaving on business trips from the sending organization is given in Appendix 2 to this order. Information about the last name, first name and patronymic of the posted worker, the name of the organization to which he is sent, and destination are reflected.

Please note that the form contains the column “Date and number of travel certificate.” So: from the moment of amendments to the Regulations, that is, from 01/08/2015, this column will remain blank.

Note!

The employer (or a person authorized by him) is obliged to ensure the storage of the departure log and the arrival log for five years from the date of their registration.

6. We put marks on the working time sheet. Since, by virtue of Art. 91 of the Labor Code of the Russian Federation, the employer is obliged to keep records of the time actually worked by each employee; the time spent on a business trip must be recorded in the working time sheet. Let us remind you that working time is recorded in a timesheet and the employer has the right to use both the unified form T-13 from the Resolution of the State Statistics Committee of the Russian Federation dated January 05, 2014 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment,” and the timesheet form developed independently.

Based on clause 8 of the Regulations, the actual period of stay at the place of business trip is determined by travel documents presented by the employee upon return from a business trip. If he travels to the place of business trip and (or) back to the place of work on personal transport (car, motorcycle), the actual period of stay at the place of business trip is indicated in a memo, which is submitted by the employee upon returning from a business trip to the employer along with supporting documents confirming use of the specified transport for travel to the place of business trip and back (waybills, invoices, receipts, cash receipts, etc.).

Days of absence of an employee from the workplace due to a business trip are indicated by the code “K” (or “06” - “”), while the number of hours worked is not entered.

7. We accept the report. Upon returning from a business trip, the employee is obliged to submit to the employer, within three working days, an advance report on the amounts spent in connection with the business trip and make a final payment for the cash advance issued to him before departure.

The employee must report on expenses for travel, housing and other expenses made with the knowledge of the employer. But he does not need to report for daily allowances - the basis for their payment will be the number of days of business trip recorded in the order for sending on a business trip.

Attached to the advance report are documents on the rental of accommodation, actual travel expenses (including payment for services for issuing travel documents and providing bedding on trains) and other expenses associated with the business trip.

Let us recall that organizations use the advance report form AO-1, ​​approved by Resolution of the State Statistics Committee of the Russian Federation dated August 1, 2001 No. 55.

For your information

For public sector organizations, a different form of advance report has been established, as well as a time sheet. Currently, the Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state ( municipal) institutions, and guidelines for their use." From the moment this order comes into force, these institutions will be required to use the forms approved by it.

Typical violations

When sending employees on business trips, employers make a fairly wide range of mistakes, ranging from incorrect registration to incorrect reimbursement of expenses.

Some employers:

• send employees on official trips who are prohibited from being sent there;
• they do not inform the employee of the right to refuse a business trip when, by virtue of the Labor Code of the Russian Federation, they were obliged to do so;
• require the employee, during a business trip, to perform duties not provided for in the employment contract;
• do not reflect the business trip on the timesheet;
• they do not issue an order to send you on a business trip.

For example, the Voronezh Regional Court considered a case based on the complaint of Beta Link CJSC against the decision of the state labor inspector, who found the director of the CJSC guilty of violating Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation and imposed an administrative fine in the amount of 3,000 rubles. Among the violations identified during the inspection activities was incorrect registration of business trips; in particular, business trips were not documented by order, as required by labor legislation. The director of the company could not refute the facts recorded by the inspector in the protocol. In this regard, the decision of the GIT inspector was recognized as legal and justified (Decision of the Voronezh Regional Court dated 02/03/2009 in case No. 77-9AP).

Summarize

After changes were made to the Regulations, registration of a business trip was simplified - there was no longer a need to draw up a work assignment and a travel certificate. The main document confirming that an employee is on a business trip is an order to send him on a business trip. But do not forget in certain cases about the preparation of other documents - the employee’s consent to a business trip, notice of refusal of a business trip, etc. - and also store the documents in the prescribed manner.

Arranging business trips for most accountants who also manage personnel records is quite routine. It would seem that the secondment procedure has been worked out, and there cannot be any difficulties here. But in practice, situations still arise when you have to rack your brains. This article provides answers to ten such questions.

Question No. 1: is it possible to send an employee to the same city?

Answer: yes, you can.

The Labor Code defines a business trip as a trip by an employee by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). As we can see, we are talking specifically about the place of work, and it is indicated in the employment contract (Article 57 of the Labor Code of the Russian Federation). As a rule, the employment contract specifies the name of the organization and its address as the place of work.

It turns out that sending an employee to perform a work assignment to another organization, even if located in the same city and even on the same street, can formally be a business trip. This conclusion is confirmed by the norm of paragraph 3 of the Regulations on Business Travel*. It clarifies that the place of permanent work is considered to be the location of the organization (structural unit), the work in which is stipulated by the employment contract.

Thus, if an employee will perform work in another organization in the same city, then he can be issued a business trip. In this case, there is no need to pay daily allowances, since the employee has the opportunity to return to his place of residence every day (clause 11 of the Business Travel Regulations). There is also no need to pay living expenses. Otherwise, the business trip in this case is processed in the usual manner. But here another difficulty may await the employer. And this is our second question.

Question No. 2: are the constant trips of a freight forwarder a business trip?

Answer: no, not a business trip.

This conclusion follows from Article 166 of the Labor Code. It states that business trips of employees whose permanent work involves traveling (couriers, direct sales employees, plumbers, electricians providing services to the public), or who are on the road (drivers, conductors, pilots, machinists, forwarders) are not recognized as business trips .

Accordingly, such employees do not need to issue a travel certificate for each trip and pay daily allowances. This rule works even if the trip is to another city and for several days (for example, in the case of freight forwarders).

Question #3: Can a business trip last one day?

Answer: yes, it can.

In fact, in the Labor Code and in the Regulations on Business Travel, the issue of the minimum duration of a business trip is delicately avoided. Only paragraph 2 of the old, still Soviet Instructions on Business Travel** states that a travel certificate may not be issued if the employee must return from a business trip on the same day on which he was sent. It indirectly follows from this that the business trip can be one day. However, as already mentioned, later legislation (the Labor Code of the Russian Federation and the Regulations on Business Travel) does not contain such a clause. But these acts also do not contain a ban on one-day business trips.

From all this, only one conclusion can be drawn - one-day business trips are not prohibited, but it is better to prepare documents for them, as they say, in full (travel certificate and report). This will not be superfluous for tax purposes either. Please note that daily allowances for a one-day business trip are paid only when traveling abroad, and even then in the amount of 50 percent of the standard. For domestic Russian “one-day trips” they are not paid (clauses 11 and 20 of the Regulations on business trips).

Question No. 4: Can a business trip last indefinitely?

Answer: no, it cannot.

The old Instructions on Business Travel contain a clear rule that the duration of a business trip cannot exceed 40 days, not counting the time spent on the road. The duration of the business trip for workers, managers and specialists sent to perform installation, commissioning and construction work could not exceed one year (clause 4 of the Business Travel Instructions). However, the Regulations on Business Travel (a later document) no longer contain such a restriction. Thus, paragraph 4 of the Regulations only says that the employer sets the duration of the business trip taking into account the volume, complexity and other features of the official assignment.

It turns out that the employer, if necessary, can send an employee on a business trip for more than 40 days. But the business trip still cannot be endless. After all, as we remember, a business trip, according to Article 166 of the Labor Code of the Russian Federation, is a trip by an employee to carry out an official assignment. Accordingly, the duration of the business trip is determined by the timing of the execution of this order, which is clearly recorded in the document drawn up when sending the employee - the travel certificate.

Thus, if the labor inspector discovers that the task has been completed, but the employee is still on a business trip, or that the task is formulated in such a way that its completion can take an indefinitely long time, then such a “business trip” may well be recognized as a transfer of the employee. In this case, the employer faces liability up to and including suspension of the company’s activities and disqualification of the manager (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). And if the tax inspector discovers this, then daily allowances and travel allowances may come under attack. In addition, if a business trip lasts more than one month, tax authorities may decide that the company has created.

Question No. 5: How to determine the departure day if the plane departs at the beginning of the first night?

Answer: The day of departure will be the day before the day of departure of the aircraft.

This is due to the fact that, according to paragraph 4 of the Regulations on Business Travel, when determining the day of departure, it is necessary to take into account the time required to travel to the station, pier or airport, if these objects are located outside the boundaries of the populated area. Since airports are almost always located outside the city, the day of departure will be the day when the employee begins his movement towards the airport.

Please note that in this case the departure day will not coincide with the date indicated on the air ticket. Therefore, it is better to ask the employee to save and submit to the accounting department also the transport ticket with which he got to the airport.

Question No. 6: Is it necessary to provide an employee returning from a business trip with additional days off if he worked a six-day shift at the place of business trip?

Answer: no, don't.

Let’s assume that an employee at his main place of work works five days a week, but during a business trip he worked a six-day work week. Does he have the right to additional days off? The answer to this question is directly stated in paragraph 8 of the Instructions on Business Travel. It says that an employee on a business trip is subject to the working time and rest time regime of the enterprise (association, institution, organization) to which he is sent. This means that if a six-day workday is established at the place of business trip, then the employee is obliged to work on Saturday. And upon returning from a business trip, there is no need to provide him with additional days of rest in exchange for these working Saturdays.

Issues arising when paying seconded employees were discussed in the article."

Question No. 7: Do I have to pay per diem and pay for a hotel if a posted worker gets sick?

Answer: yes, it is necessary.

This point is also directly regulated in regulatory documents. Thus, paragraph 25 of the Business Travel Regulations states that an employee who falls ill during a business trip is entitled to compensation and payment for the entire time until he is unable to perform work or return to his place of residence due to illness.

And paragraph 16 of the Instructions on Business Travel resolves the issue of extending a business trip during illness. Moreover, the solution is quite simple - sick days are simply not included in the travel period indicated on the travel certificate.

Question No. 8: What document must be drawn up when sending an employee on a business trip?

Answer: travel certificate.

This issue has been resolved quite clearly today. Clause 7 of the Business Travel Regulations states: “based on the employer’s decision, the employee is issued a travel certificate, which determines the duration of his stay on a business trip, as well as establishing the date of arrival at the point(s) of destination and the date of departure from it (from them).” It follows from this that when sending an employee on a business trip, it is necessary to have the employer’s decision (the form of this decision is not specified, which means it can be either oral or non-unified), as well as a travel certificate drawn up according to the unified form No. T-10 (approved by resolution State Statistics Committee of the Russian Federation dated 01/05/04 No. 1).

Note that earlier there was confusion on this issue due to the fact that the legislation provided for variability in design. The employer could decide for himself which document to draw up: a business trip order or a travel certificate (clause 2 of the Business Travel Instructions). But this rule no longer applies, since it contradicts the Regulations on Business Travel (Article 423 of the Labor Code of the Russian Federation).

Question No. 9: Do I need to compensate for gas costs if an employee goes on a business trip in a personal car?

Answer: necessary, but subject to certain conditions

Labor legislation does not regulate what kind of transport an employee should use to get to the place of business trip. It is logical to assume that this choice is made by the employer, taking into account the relationship between cost and travel time, as well as the need to ensure the comfort and safety of the posted worker.

Thus, if the employer has agreed on the possibility of going on a business trip by personal transport (of which there is documentary evidence), then he will be obliged to reimburse the employee’s expenses associated with travel to the place of business trip and back. In addition, in this case, the employee is entitled for official purposes, the amount of which is determined by agreement of the parties to the employment contract (Article 188 of the Labor Code of the Russian Federation). The company will be able to take into account the amount of compensation in.

Question No. 10: what to do if an employee is late for a train or plane?

Answer: buy him a new ticket.

In a situation where an employee is late for the departure of transport that is supposed to take him to or from a business trip, the organization finds itself in a legal impasse. The fact is that Article 166 of the Labor Code of the Russian Federation obliges the employer to pay for the employee’s travel to the place of performance of the official task and back. Obliges without any exceptions or alternatives. This means that the employer has no right not to pay for the second ticket.

The employer cannot deduct the cost of an “overdue” ticket from an employee. Article 137 of the Labor Code of the Russian Federation prevents him from doing this. It contains an exhaustive list of situations when it is possible to withhold money from an employee’s salary. And this list says nothing about the possibility of retaining the cost of an unused ticket. Therefore, the employer can either reach an amicable agreement with the employee, or go to court with a claim to recover this amount from the employee. If an employee agrees to voluntarily deposit funds into the cash register to repay the damage caused to the company, then CCT will not be required, since there is no fact of sale of goods, work, or services.

* Regulations on the specifics of sending employees on business trips (approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

** Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions dated 04/07/88 No. 62 “On official business trips within the USSR.” This Instruction is valid to the extent that it does not contradict the Labor Code of the Russian Federation and the Regulations on Business Travel.

Hello. According to the provisions of Article 166 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), a business trip is a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work.

When an employee is sent on a business trip, he is guaranteed average earnings, as well as reimbursement of expenses associated with a business trip - travel expenses and rental accommodation, additional expenses associated with living outside his place of permanent residence (per diems) and other expenses incurred by the employee with permission and the knowledge of the employer (Articles 167, 168 of the Labor Code of the Russian Federation).

Clause 11 of the Decree of the Government of the Russian Federation dated October 13, 2008 No. 749 “On the specifics of sending employees on business trips” stipulates that 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 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.

From the above it follows that the employer does not have the right to send an employee on a business trip at his own expense, that is, without paying daily allowance for each day he is on a business trip. The amount of daily allowance must be established by a collective agreement or other local regulation.

In addition to paying additional expenses associated with living outside the place of permanent residence, the employee is guaranteed an average salary during his stay on a business trip (Article 167 of the Labor Code of the Russian Federation). This means that the salary during the stay on a business trip should not be less than average earnings. The rules for calculating average wages are established by Government Decree No. 922 of December 24, 2007 “On the specifics of the procedure for calculating average wages.”

Working time is kept in accordance with the unified form No. T-12 “Working time sheet and calculation of wages” or No. T-13 “Working time sheet” (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for labor accounting and its payment"). The time spent on a business trip is marked on the report card with the letter “K”.

Please note that in case of violation of labor legislation, the organization may be brought to administrative liability in accordance with clause 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation: “violation of labor and labor protection legislation entails the imposition of an administrative fine: on officials in in the amount of one thousand to five thousand rubles; for legal entities – from thirty thousand to fifty thousand rubles or administrative suspension of activities for a period of up to ninety days.”