Carrying out official assignments outside the permanent place of work - a business trip - can last one day. The legislator does not establish minimum terms for business trips, noting only that the employee must be registered with the organization under an employment contract (fixed-term, open-ended, part-time contract) and perform an official task during the business trip. Many employers and employees are sure that there is no need to arrange a one-day business trip, but this is a mistaken opinion. During a one-day business trip, nuances arise that must be reflected in the company’s working documents, otherwise the interests of one of the parties will suffer.
Question: An employee of an organization (Moscow) flew out on a business trip to Orenburg, from there he arrived by taxi in Aksai, Kazakhstan (place of business trip), returned to Orenburg on the same day, and the next day to Orenburg. Moscow. Will this business trip be one day? How to pay daily allowance? View answer
Is a day trip a business trip?
A business trip is a trip by an employee in accordance with the order of the employer for any period of time for the purpose of performing an official assignment outside the permanent place of work (166 Labor Code of the Russian Federation). Business trips of employees are also regulated by the Regulation on Business Travel No. 749, hereinafter referred to as the Regulation. Both the Labor Code and the Regulations do not contain a minimum period for which an employer must send an employee on a business trip. From this we can conclude that if an employee goes on a trip in accordance with the order of the manager, carries out his instructions while on the trip, and this happens outside the place of work, then such a trip can be considered a business trip. It does not matter how many days it lasts, one or several (
Daily allowance for a business trip for one day
When an employee is sent on a business trip for two days or longer, he must pay not only for travel to and from his destination, but also for accommodation. In addition, the employee is paid a daily allowance, depending on the number of days of travel (168 Labor Code of the Russian Federation). As for daily allowances for one-day business trips, everything will depend on where exactly the employer sent the employee. There are business trips in Russia and abroad.
If an employee is sent across Russia on a business trip for one day, then the payment of daily allowances is not provided (Regulation). At the same time, the company itself has the right to decide whether to pay compensation to the employee instead of daily allowance or not (168 Labor Code of the Russian Federation). In this case, the employer should provide for such compensation in the organization’s local document. Such a document can be an employment or collective agreement. You can also arrange it in another way. For example, issue an order to pay the employee compensation for travel expenses instead of daily allowance. Both in the order and in the employment or collective agreement, the employer must specify the amount of such payments.
Answers to frequently asked questions
Question No. 1: An employee went on a one-day business trip using official transport. How to determine the length of stay on a trip, and what documents must be presented to confirm it?
Upon returning from a trip, the business traveler must write a memo and indicate in it the actual length of his stay at the destination. It must be accompanied by all available documents that confirm the use of a service vehicle for the purpose of travel and directly document the route. These can be, for example: waybills and route sheets, checks, receipts, etc.
Procedure for paying for a business trip for one day
When traveling for one day, the employee is entitled to the same types of payment as for multi-day trips. With the exception of daily allowances, as we have already discussed above, they are only valid for one-day trips abroad. When traveling for one day in Russia, daily allowances are not paid.
For one-day business trips, the employee is reimbursed for the following expenses:
- For travel;
- Other expenses that the employee incurred with the permission of the employer.
Such payments, as well as their amount and procedure for compensation, are determined in the collective agreement or local regulations of the company. Moreover, the amount of payments can be differentiated depending on what position the employee occupies. In other words, a one-day trip for an employee with a higher position may be paid higher than the same trip for an ordinary employee.
Important! In addition to these payments, the employee is paid the average salary for this day of travel (167 Labor Code of the Russian Federation).
Results
One-day business trips in the order of registration are not much different from ordinary business trips, so it is important to approach their documentary support correctly.
At the same time, payment for such business trips, due to the lack of daily allowances, still has some features that are typical only for one-day business trips. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Does an employee need to return home from a business trip every day?
Whether or not to return home every day from a business trip, even if there is such an opportunity, is decided by the manager. Each specific case is considered separately, taking into account:
- Travel range;
- What are the transport conditions?
- Nature of the job assignment;
- Does the employee need rest?
If an employee, after completing a working day on a trip, decides to remain in the place of business trip, he must agree with the employer. If the manager agrees, then the employee will need to reimburse the costs of renting housing within the amounts determined by the collective agreement. However, such a business trip will no longer be considered a one-day trip.
Required documents
At the legislative level, there is no form that would be required to be used to draw up an order to send an employee on an official assignment. Companies are allowed to use their own forms.
The standard form of the document should contain the following information:
- date of preparation, full name and position of the person who issued the order;
- serial number (required to record the order in the enterprise documentation register);
- Full name and full name of the position of the worker going on the trip;
- duration of the business trip;
- details of the organization acting as the receiving party;
- payment algorithm;
- detailed description of the task.
ATTENTION! Arranging for a one-day business trip does not imply the mandatory use of a job assignment form: the choice remains with the employees arranging the trip.
Arranging a business trip for one day
The registration procedure for one-day tickets is the same as for multi-day tickets. Before the employee leaves, he must complete a work assignment. After this, an order is issued. If the company’s internal documents provide for the issuance of a travel certificate, the employee must issue it.
Important! For one-day business trips, a travel certificate is not required.
In the time sheet, the employer records the fact of the employee’s trip. Upon return, the employee provides a report on the work he has done in the official assignment, and also fills out an advance report. Documents confirming expenses are attached to the advance report. These can be checks, receipts, contracts, transport documents, etc.
What to consider and how to register?
Since a one-day business trip differs from a multi-day one only in the length of time the employee spends traveling, it is formalized in the usual manner, legitimized by the Regulations on Business Travel (Government Regulation No. 749 of 10/13/08).
Within the meaning of paragraph 11 of this document, it is clear that a one-day legislator refers to a business trip from which an employee can return every day to the place where he permanently resides.
Question: The collective agreement establishes that for one-day business trips, employees are paid a daily allowance in the amount of 700 rubles. to reimburse food costs. The employee confirmed food expenses with invoices and receipts from the cafe. Is the amount of daily allowance subject to personal income tax? View answer
The employer must independently determine whether such a return is advisable for the employee, taking into account:
- distance to the place of execution of official assignments;
- real opportunity to use transport to return on the same day;
- volume and complexity of the official assignment.
It is also necessary to take into account the fact that the employee must report to work the next day rested, which means he must have time left for proper sleep.
Question: According to the local act, an employee sent on a one-day business trip across the territory of the Russian Federation receives an additional sum of money in the amount of 700 rubles. The submission of documents confirming the expenditure of the specified amount (cash register receipts, receipts, BSO) is not provided for by the local act. Is this payment subject to personal income tax? View answer
The procedure for registering a one-day business trip is standard:
- Issuing a travel order. The duration, purpose of the trip, payment procedure, according to the LNA on the company’s business trips, and other information necessary for the personnel and accounting service for processing and calculating travel allowances are indicated here.
- Issuance of an advance to a business traveler - in cash or by transfer to a card, according to the LNA.
Although this is not mandatory, many companies keep a log of business travelers, which is especially important if the organization is large and some of the employees are constantly traveling for work. The procedure established in the LNA may also provide for the issuance of an official assignment, even for one business trip day.
Are you entitled to daily allowance for a one-day business trip if the receipt for taxi services from the airport is dated the next day?
If an external part-time worker is sent on a business trip, it is also better to foresee this situation in advance in the LNA. As a rule, his written consent is required for a one-day (as well as for a multi-day) business trip; from the company - a certificate of direction on a business trip. The business traveler needs to resolve production issues at the main place of work, for example, take time off for this time.
In the time sheet, a one-day business trip is designated “K” or “06”.
Question: How to calculate and record the average salary retained by an employee during a one-day business trip? The employee was sent on a one-day business trip in March 2021. The employee’s official salary is 60,000 rubles. The organization has a five-day work week. During the billing period, the employee was on basic paid leave lasting 28 calendar days (from July 1 to July 28, 2019), and therefore the amount of accrued wages for the time actually worked in July 2021 amounted to RUB 7,826.09. There are no other periods excluded from the calculation period, as well as payments accrued for these periods in favor of the employee. The amount of average earnings is transferred to the employee’s bank account. The business trip is related to the production activities of the organization and is not aimed at acquiring assets. For profit tax purposes, income and expenses are accounted for using the accrual method. View answer
After returning, the employee, on a general basis, submits an advance report with the attachment of primary supporting documents for the expenses incurred.
Important! Pregnant women should not be sent even on one-day business trips; having children under three years of age - only with their consent; one parent (guardian) raising a minor child; employees caring for sick relatives; who have entered into an apprenticeship agreement, except for the purposes of apprenticeship (Articles 259, 203, 268, 264 of the Labor Code of the Russian Federation).
Personal income tax and insurance premiums on daily allowances
If an employee sent on a one-day business trip confirms all his expenses, then personal income tax does not need to be withheld from the funds that were paid to him. If the employee is unable to confirm his expenses, then the payment is exempt from taxation only up to 700 rubles for business trips in Russia and 2,500 rubles for business trips abroad (Letter of the Ministry of Finance of Russia No. 03-04-07/6189 dated March 26, 2013).
As the Ministry of Finance explains, those funds that are paid for a one-day business trip are not per diem. They represent other expenses associated with business travel. They are also included in expenses subject to exemption from personal income tax, due to the fact that these payments are directly related to the employee’s performance of his official duties.
However, if the employee cannot provide documentary evidence of the costs of such payments, then they are recognized as income. In this case, personal income tax is assessed only on the amount paid in excess of 700 rubles when traveling within the Russian Federation and in excess of 2,500 rubles when traveling abroad. As for insurance premiums, the logic is the same. Those payments that the employee can confirm are not subject to contributions, since they represent compensation for expenses incurred by the employee.
What else is required for a posted employee?
Traditionally, the employer pays for travel - purchasing tickets or paying for fuel if traveling by personal car. You also need to be prepared to pay entertainment or other expenses incurred with permission and with the knowledge of your superiors.
Let us remind you that the organization has the right to take into account only those expenses that have documentary evidence. Therefore, it is important that the employee keeps all receipts, coupons, and travel tickets. Otherwise, part of the costs will fall on his shoulders.
If an advance was issued for expenses, the employee is obliged to report on the funds received and spent on the day of the trip within three days. In case of investing own funds, the employer is obliged to compensate the employee’s expenses. If the money given out turns out to be more, you can ask to return the balance or withhold it from your next salary.
