Business trip 2021 new accounting rules

Every company may need to send employees on a business trip. At the same time, the accountant needs to know how to properly arrange a business trip in accordance with the letter of the law.

The process for arranging business trips in 2021 remains the same. Due to the fact that the company can write off the costs associated with a business trip within the established limits, it is important for an accountant to know the nuances. Let's consider how to arrange a business trip for an employee in 2021 and prepare all the necessary documents for this.

What has changed in travel arrangements?

Changes in legislation regarding the preparation of documents when sending specialists affected the completion of:

travel certificate;
travel log;
official assignment;
trip report.

Now the requirements to fill them out have been canceled. The Labor Code of the Russian Federation and the Regulations on Business Travel do not say anything about these documents, which were previously considered mandatory.

However, if the head of the company considers it necessary to maintain such documentation and introduces such a rule into the internal regulations on business trips, then the following must be prepared:

travel certificate;
official assignment;
business trip registration log (a record is made about the traveler).

After returning, the employee submits a trip report.

The following must be completed:

order to go on a business trip;
advance travel report.

The order is issued by the manager, the document is signed by an official authorized to send employees on a business trip. And the traveler prepares an advance report after his return. An important point: if the duration of the trip changes, an additional order is issued to extend the duration of the trip or cancel it.

There is no longer any need to obtain a travel permit

The employee is familiarized with orders to be sent on a business trip, to extend its duration, or to be recalled from a business trip against signature. Before issuing the order, the employee is notified of the change in the duration of the assignment.

Registration has become easier

Also, by Decree of the Government of the Russian Federation of December 29, 2014 No. 1595, adjustments were made to certain legal acts regulating the performance of official assignments outside the place of work. Innovations are aimed at optimizing the flow of documents in the organization, reducing and simplifying such document flow.

Thus, since January 2015, the mandatory requirement has been abolished:

on issuing a travel certificate to an employee;
formalization of the official assignment in writing.

According to the newly established rules, the fact of being on a business trip is confirmed by tickets and/or other travel documents.

It is also possible for an employee to use personal transport for business purposes (on a business trip). To confirm such expenses, he must provide reporting documents: receipts, cash receipts, statements, waybills, etc.

The main goals of changes in business travel arrangements in 2017 and earlier were:

simplification of document flow when sending on a business trip;
improving the form of the report based on the results of completing the task by order of the employer.

In addition, according to the new rules, an employee sent on a business trip is not required to provide his superiors with a written report on the trip.

Stage 1: preparing for the trip

Preparation for going on a business trip begins with checking the possibility of entrusting such a task to a specific official. There is a whole list of prohibitions and restrictions. In particular, it is prohibited to send employees under 18 years of age and pregnant women on business trips. Even if they agree, there is no way to send them on business.

Further, there are categories of employees who can be sent, but it is necessary to obtain from them written confirmation of consent to the secondment. Here is the list:

women with children under 3 years of age;
women with medical travel restrictions;
a parent raising a child under 5 years of age alone (this also applies to guardians);
parents raising a disabled child;
an employee caring for a sick family member;
foreign employee;
highly qualified specialist;
an employee with a disability;
an employee working under an apprenticeship contract (for the duration of the agreement, unless the trip is related to the apprenticeship).

Consequently, the secondment of a specialist from the specified list begins with a request for his consent to be sent. When addressing a question about a trip, it is necessary to notify the sender of his right to refuse a business trip (Part 2 of Article 259 of the Labor Code of the Russian Federation). It is prohibited to forcibly send the listed persons, as this entails administrative liability.

Video: how to send an employee on a business trip

Duration of the trip

The duration of a business trip consists of the time required to travel to the destination and back, and the duration of the work assignment. The duration of execution of orders is determined based on the assigned tasks, and travel time is calculated using travel documents. Most often, the duration of the trip is fixed according to the departure and arrival dates indicated on the tickets.

If there are no tickets, then a confirmation document may be a hotel stamp, as well as a rental agreement.

If the employee traveled by his own transport, then the period is determined by the memo, which he draws up after returning. All documents confirming the trip are attached to it. In this case, it is important that the travel period is no longer than the period specified in the business trip order.

The main change in 2021

Please note that the main change for business travel in 2021 affected daily allowance rates, which were not previously established for insurance premiums.

From January 1, 2021, insurance premiums are not charged only for a certain fixed amount of daily allowance:

700 rubles – for business trips within the Russian Federation;
2500 rubles – for foreign business trips.

However, please note that the Labor Code of the Russian Federation does not contain any restrictions on the employer’s right to set certain daily allowance rates when sending personnel on business trips to perform official assignments.

In 2021, an enterprise can independently determine the amount of daily allowance, which is also provided for in Art. 346.16 of the Tax Code of the Russian Federation (subparagraph 13, paragraph 1), and enshrine them in their internal acts. In this case, the organization deducts insurance premiums from the difference between the standard and the actual amount of daily allowances issued.

For more information about this, see “How per diem is assessed in insurance premiums from 2021.”

Stage 2: preparation of travel documents

After determining the candidacy for dispatch and calculating the duration of the trip, an internal order is issued in writing - an order or instruction on sending on a business trip.

The order can be issued arbitrarily; it is important that the text makes it clear who the head of the organization is, who exactly is being sent, where and for how long. To issue an order, the unified form No. T-9 can also be used (if several employees are sent on business, form No. T-9a).

The text of the order specifies the duration of the business trip.

The purpose and objectives of the trip can be stated in the text. The person who has the authority to send employees on a business trip has the right to sign the order. It is also necessary for the traveler to familiarize himself with the order against signature - it is very useful, especially if the employee has low executive discipline.

If the internal company travel regulations require the execution of an official assignment, then it can be filled out in free form or according to the unified form No. T-10a. The job assignment specifies:

last name, first name, patronymic of the seconded employee;
place and duration of the trip;
the purpose and tasks to be completed;
contents of the report based on its results.

The assignment indicates the purpose and objectives of the business trip

The travel certificate is issued in form No. T-10, the following entries are made in it:

about an employee sent on a business trip;
about the duration of the business trip;
about the place and purpose of the trip.

Notes are also made here about arrival and departure to destinations.

The certificate contains marks indicating arrival (departure) at the destination

The final stage is to prepare an estimate for the trip, this paper is signed by the chief accountant and manager. A cash order is issued using it and the amount required to purchase a ticket, pay for housing and stay during the entire trip is issued in advance. An advance is issued before the trip; failure to issue money before departure is considered a violation of the law.

On the day of departure, an entry is made in the business trip log about the employee being sent. The date of departure and arrival are counted towards the duration of the business trip, so presence at the workplace on these days is determined by the decision of management.

During all days of a business trip, a mark (K) or a digital code (06) is entered in the work time sheet in form No. T-13; the hours worked are not entered. The time sheet for the posted employee is filled out on the basis of the travel order. Non-working days and holidays falling on business trip dates are marked with the code РВ (or 03). This is necessary when calculating wages on weekends and holidays.

Working days of the traveler are marked with code (K), weekends and holidays (RV)

Key document in 2021

According to the same decree of the Government of the Russian Federation (No. 1595 of December 29, 2014), in 2021 business trips are issued on the basis of a written decision of the employer - an order, a directive. These changes to business travel in 2021 should already become a habit.

Keep in mind: business trips now include not only business trips on the instructions of the employer outside the place where the employee performs his official duties, but also trips to a structural unit of the enterprise (branch, representative office, etc.). It is located separately at a different address, in a different locality. Including within the administrative territory in which the employer’s organization is registered.

For more information about this, see “A separate division of an organization: what is it?”

The simplified business trip procedure does not require extensive paperwork, however, changes introduced to the legislation require more thorough documentary evidence of the costs incurred. This is done in order to control the financial activities of the enterprise. As a consequence, there is a complication in accounting for the property and financial position of the organization and its results.

Stage 3: extension of the secondment period

The procedure for extending a business trip is as follows:

the employee is notified of the extension of the business trip;
issue an order;
calculate daily allowances;
pay the employee the amount necessary for the additional period.

It is necessary to obtain written consent from those employees who are sent on business trips with their written consent.

The employee is notified of the extension of the business trip by any available means.

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Step 4: Reimbursement

Within three days after returning, the employee submits an advance travel report. This document can be prepared in free form or use the unified form No. OA-1. It should be accompanied by all documents confirming expenses - checks, payment receipts, tickets.

Since the employer compensates for travel to the place of business trip, payment for housing and accommodation, documents confirming payment for these services must be attached to the report.

It is possible that the company also accepts compensation for additional expenses - for purchasing travel documents, obtaining a foreign passport, obtaining a visa, paying for communication services. It is useful to inquire about the possibility of compensation for these expenses before the trip, and if this is permissible, obtain permission from your superiors.

If, according to supporting documents, it turns out that an amount greater than the advance payment was spent, the company will issue the unpaid money. If, on the contrary, more was given in advance than was spent, then the employee must hand over the unused funds to the cashier.

The employee reports on the results of the business trip in free form

When do you need to pay the balance of the unspent imputed amount?

Paragraph 2, clause 6.3. Instructions of the Bank of Russia No. 3210-U speaks of a step-by-step report by an employee for the funds received by him:

first, as soon as the period for which accountable amounts were issued has expired, such an employee must submit an advance report within 3 days, attaching supporting documents to it;

then the second stage begins - checking the expense report by an accountant or chief accountant (in their absence, as positions, this check can be carried out by the head of the company or an entrepreneur);

After this check, the advance report is approved by the head of the enterprise (or entrepreneur). However, the advance report may not necessarily be approved in the amount stated by the accountable person. For example, an accountant may question a number of documents that were attached to the expense report. In this case, the accountable person will be required to provide written explanations regarding questionable documents and (or) provide a version of them that meets the requirements of current legislation (in particular, the requirements of the provisions of Federal Law No. 402-FZ of 12/06/11, Federal Law No. 54-FZ dated May 22, 2003, and other documents);

and only after the advance report is approved by the head of the enterprise (entrepreneur) does the final settlement of it take place. Those. depositing the balance of the accountable amount into the cash register (to the current account).

All these stages go through each in its own time, which must be enshrined in the local regulatory act of the enterprise (the entrepreneur). This could be, for example, the Regulations on accountable persons, approved by order.

What if the accountable money was not spent? When do you need to report on them?

Business trip in your own car

If an employee goes on a business trip using personal transport, an additional agreement is concluded with him, which fixes the amount of compensation for the use of the car, the amount of depreciation and other expenses reimbursed by the company. At the same time, the procedure for compensating expenses when traveling on a business trip using personal transport is indicated. Since the manager’s decision on such a business trip must be written, this point can be indicated in the order.

At the end of the trip, a memo is submitted in which the duration of the trip should be indicated. This reporting document is accompanied by a route sheet (waybill), cash receipts, invoices, and receipts confirming the route of the vehicle. Also, the duration of the trip can be determined by documents from the hotel or rental agreement.

Alternative way

A legal and legally competent way to approve an already formed regulation on business trips, in accordance with the third paragraph of GOST 6.30 of 2003, is to put a stamp on its first page. However, this method may not be suitable for all organizations. First of all, for those whose accounting policies do not provide for this method of approval.

And when applying the stamp of approval to the cover of the Regulations, it is necessary to adhere to a number of rules and indicate the required information. It includes the signature of the head of the company, transcript, position, date.

Foreign business trip

Registration of a foreign business trip occurs in the same way as a domestic Russian one, with the only addition that the money is paid in foreign currency. Here it is important to correctly determine how many days are paid in foreign currency and how many in rubles. Time spent on the territory of a foreign state and travel outside Russia is paid in foreign currency, travel through Russian territory is paid in rubles. The date of crossing the state border is paid in different ways: the day of departure from Russia - in foreign currency, the day of entry into our country - in rubles. Travel allowances can be issued through a cash desk or credited to a bank card.

Payment of daily travel expenses in 2018: special cases

For one-day business trips across the territory of Russia, payments are not provided (clause 11 of Decree No. 749), but the remoteness of the business trip, the specifics of the official assignment, and the convenience of transport links are taken into account.

When an employee is sent on a business trip abroad, additional costs may be added to the main costs associated with the business trip. All fees associated with currency exchange must also be paid by the business. When paying for a business trip abroad, the employer has the right to set the amount of payments in foreign currency and, in fact, pay in rubles (the equivalent of the amount in foreign currency). When an employee goes on a one-day trip abroad, the calculation will be 50% of the full amount of daily allowance specified in the company documents (clause 20 of Resolution No. 749).

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After returning from a business trip, the employee is required to provide an advance report to the company’s accounting department (clause 26 of Resolution No. 749).

Important! It is not the employee’s responsibility to report to the employer on the use of daily allowances, only on the total amount.

There are no supporting documents for business trips (clause 20 of Resolution No. 749).

Business trips and vacations: is this possible?

Vacation is an employee’s personal time, which he disposes of at his own discretion. And if such a need arises, then sending on a business trip can only be done with the written consent of the employee.

An important caveat is that only annual paid leave can be interrupted. In such an extreme case, the company formalizes the recall of the employee from vacation, then, with his written consent, issues a business trip order.

It will not be possible to combine vacation and business trip according to the documents: either the person is working or on vacation

Amount of travel allowance per day for a one-day business trip

While reading this article, the question may arise as to whether you need to pay per diem for a one-day business trip. As mentioned above, if the employee can return to his home from another location and it is recognized that this will not worsen his situation in any way, per diem will not be paid. If a business trip lasting one day takes place outside of Russia, then the employee is paid 50% of the daily allowance established by the internal regulations of the organization.

However, it is worth considering that the employee may be paid money that is not considered daily allowance, if such a possibility is provided for by the company’s rules.

Revocation from a business trip or its cancellation

The Labor Code does not provide clear instructions on actions to take when business trips are cancelled. Cancellation of a trip or recall ahead of schedule is carried out in several steps. Before issuing the order, the employee is notified of the extension of the business trip (or recall from it). Then an order is issued. Next, the employee is introduced to this order against signature; this can be done after returning to the workplace. If the money has already been issued, but the business trip is canceled or interrupted, the employee draws up an advance report and returns the previously issued and unspent funds.

Travel expenses. Daily allowance. Definition

So, before talking about the amount of payments, you need to decide what they are. The concept of travel expenses includes daily allowances paid for each day an employee works in another location, as well as travel and accommodation costs. Additionally, other expenses that the employer considers necessary to allow may be paid.

What are daily allowances? In simple terms, this is money paid to an employee to perform his work and allow him to live in the area to which he was sent. It should be noted that the employee is not entitled to daily allowance if he is able to return to his own place of residence, if it is deemed appropriate by the employer.

Payroll accounting during a business trip

According to Article 167 of the Labor Code of the Russian Federation, payment for the period of business travel is calculated based on the average salary, and not as under normal conditions. In fact, in this case the true operating mode is not taken into account. The average value is calculated from the twelve months worked up to the month in which the employee went on a business trip.

It happens that it is more convenient for the head of a company to pay travel allowances based on the actual salary. However, in any case, the average earnings will need to be calculated in advance. The fact is that if the actual salary is less than the average, the employee’s rights will be violated. If your actual earnings are equal or greater, then everything is fine.

Overtime working hours during a business trip are paid double, if, of course, they are displayed on the time sheet.

How to fill out a memo?

The document must indicate that the goals set can only be achieved using a car.
You should also indicate the brand of the car, its body and the numbers/letters of the license plate. At the bottom of the note are papers that can confirm the costs of purchasing fuel for the car, expenses for housing and food for the employee. If the specialist traveled in a vehicle registered to him under a power of attorney, such information should also be indicated in the note.