Any task related to work involves submitting reports on its implementation. This is especially true for business trips. An employee, going outside the city on a specific assignment from management, must have reporting documents for business trips upon his return. This rule is mandatory for all employees of the enterprise.
In what cases does it become necessary
A business trip is 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 (Part 1 of Article 166 of the Labor Code of the Russian Federation).
In modern conditions, almost no enterprise can do without sending employees on work trips.
4 main types and reasons for business trips:
- solving production problems in Russia or abroad,
- an employee’s trip to a separate unit located outside the place of permanent work,
- visit by an employee of a division of the organization’s head office,
- mandatory training outside the locality to confirm qualifications (for example, doctors in medical institutions are required to undergo training and confirm their certificate every five years).
Only employees who have an employment relationship with the employer are sent on business trips. The organization is obliged to reimburse the employee for expenses incurred.
Drawing up an order
An order to send an employee on a business trip must be issued in writing, for example, in the form of an order. This conclusion follows from paragraph. 2 clause 3 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749 in accordance with Part 2 of Art. 166 Labor Code of the Russian Federation.
The order is drawn up in three copies:
- One copy is given to the payroll group to calculate the employee’s average salary for the business trip.
- The second - to the accounting department of the organization, which is directly involved in calculating travel expenses, to issue an advance.
- Another copy remains in the employee’s hands. You must present it at the place of business trip.
The order is signed by the manager and the employee himself, this implies consent to the trip. It requires coordination with the HR department and some other services.
The document stipulates:
- direction place,
- purpose and duration of stay,
- source of funds (this is of great importance in the budget).
Duration of the trip
The duration of a business trip is the period lasting from the day the employee leaves until the day he returns from it. This follows from paragraph. 2 clause 4 of the Regulations on business trips. Determined by the employer taking into account the volume, complexity and other features of the official assignment. The maximum term is not established by law.
In connection with the cancellation of the travel certificate, the period of stay on the work trip is determined by the travel documents provided by the employee.
The departure day is calculated according to the departure date:
- trains,
- airplane,
- bus or other transport.
Day of return - according to the date of arrival in the locality.
The duration of the trip must be determined before it begins in order to calculate the amount of the advance paid to the employee and take into account the working time of the traveler in the time sheet.
Advance report
Within 3 working days after returning, the employee must provide an advance report on expenses incurred during the trip to the company’s accounting department. To avoid problems with its preparation, it is better to familiarize yourself with the list of required documents before departure. This can be done in the accounting department.
Sample list of business trip expenses:
- daily allowance (documentary confirmation is not required),
- travel (air and railway, bus tickets, etc.),
- accommodation (cash receipts, receipts, invoices, rental agreements, etc.).
The service task has been canceled and is no longer required for the report.
The advance report is filled out according to the approved form AO-1 on both sides.
The employee's expenses are filled in on the reverse side.
What to do if the hotel does not provide the required papers?
There are cases when hotels limit themselves to providing invoices without issuing checks and receipts. The law allows business entities that do not use cash register systems to issue strict reporting forms to which the invoice relates. In such a situation, the accounting department cannot refuse to accept this supporting document.
To avoid misunderstandings, call the booked hotel in advance and make sure that it will issue the necessary documentation in sufficient quantities.
Registration in the report card
Based on the order, a work time sheet is filled out for the posted employee.
Business trip days are marked with a letter (K) or numeric (06) code; the duration of time worked is not indicated.
After signing by the head and employee of the HR department, the timesheet is transferred to the accounting department for accrual of earnings.
During the period the employee is on a business trip (including days en route, including the time of forced stopover), he retains the average earnings for all days of work according to the schedule established by the sending organization (paragraph 1, clause 9 of the Business Travel Regulations).
When do you need to report to your employer?
Payment for hotel accommodation on a business trip is regulated not only by current legislation, but also by internal regulations. The manager must establish the procedure for sending on a business trip, submitting reports and reimbursement of expenses for the trip in the collective agreement, regulations on business trips and other legal acts.
The employee generates and provides the employer with an advance report within three days upon returning from a business trip. The expense report must also include an invoice (check) from the hotel. The accountant will only accept the form if it is filled out correctly. As a general rule, such reporting forms should include the following information:
- register name;
- a series of documents;
- six-digit number;
- name of the hotel organization;
- registration details - TIN, checkpoint, etc.;
- address;
- seal.
It is not allowed to provide a report printed from a regular document without special verification of automated systems.
Service memo
The abolition of travel permits in 2015 created some problems with determining the period of stay on a business trip. Some enterprises continue to use it for their convenience.
In the absence of travel documents, the time spent on a business trip is determined by the residence documents. There are cases when it is impossible to provide them either.
Then a memo drawn up by the employee himself and certified by the receiving party can help.
Travel documents
Proper registration of business trips guarantees the absence of problems with the tax service and compensation for the employee’s expenses for working days spent away from his permanent place of work.
Consultants of the portal 33urista.ru will tell you how to prepare travel documents and much more that you need to know about when an employee travels on business.
By the way, many people think that if your boss sends you on a business trip, then you have to go. In fact, if this is not specified in the employment contract, you are not obligated to go anywhere.
List for a budget organization
The activities of a budgetary institution are limited by a mass of regulations and requirements.
The norms for expenses for business trips of a budgetary organization are established by Decree of the Government of the Russian Federation No. 729 of October 2, 2002.
Restrictions apply:
- Payment for accommodation (except for the case when the employee is provided with free accommodation) - in the amount of actual expenses confirmed by relevant documents, but not more than 550 rubles per day. In the absence of documents confirming these expenses - 12 rubles per day.
- Daily allowance - in the amount of 100 rubles for each day of being on a business trip.
- Travel to the place of business trip and back to the place of permanent work (including payment for services for issuing travel documents, expenses for the use of bedding on trains) - in the amount of actual expenses confirmed by travel documents.
Travel to the place of business trip is limited by categories of transport:
- by rail - in a compartment carriage of a fast branded train,
- by water transport - in a cabin of group V of a sea vessel, in a cabin of category II of a river vessel, in a cabin of category I of a ferry vessel,
- by air - in the economy class cabin,
- by road - in a public vehicle (except taxis).
Features of payment for accommodation
Rationing living costs is one of the features of a budget institution.
The norm is very small, it rarely corresponds to current housing prices. In some regions it is impossible to rent housing for 550 rubles per day.
If a posted worker does not meet the standard, he can write a statement addressed to his boss about payment for the service upon delivery. If the enterprise has the appropriate documents and extra-budgetary funds, the costs will be reimbursed.
A budgetary enterprise that has funds from commercial activities can increase the norms for travel expenses. Changes must be recorded in a collective agreement or travel regulations, which should be in every organization.
Why report travel expenses?
In accordance with Art. 171 of the Tax Code of the Russian Federation, travel expenses are taken into account when forming the tax base. In order to take advantage of this opportunity, it is necessary to correctly prepare reporting documents for business trips and confirm them with the appropriate checks. In addition, travel expenses must be of a production nature and be directly related to the main activities of the enterprise aimed at making a profit. This provision is regulated by Ch. 25 “Organizational profit tax” of the Tax Code of the Russian Federation.
From the above it follows that if a business trip is undertaken for a non-production purpose, the expenses for it cannot be taken into account for profit tax purposes. Such an explanation was repeatedly given by the Russian Ministry of Finance in letters, in particular dated April 4, 2005 No. 03-03-01-04/1/148. The tax inspectorate takes a similar position (letter from the Federal Tax Service of Russia for Moscow dated March 23, 2005 No. 26-12/19325).
Nuances of accommodation
Housing rental costs are one of the main expenses when traveling on a business trip. After the end of the work trip, the employee is required to provide reporting documents for accommodation. They should be taken seriously; the accounting department cannot accept incorrectly executed documents.
Supporting documentation for the hotel
The best and most convenient accommodation option for your trip is a hotel. It is recommended to look for options and book a room in advance.
The hotel issues reporting documents for business travelers to confirm the fact of their stay at the hotel. Letter of the Ministry of Finance of the Russian Federation dated February 25, 2015 No. 03-07-11/9440 indicates that in the case when the hotel does not use cash register payments, the accommodating party is obliged to draw up a strict reporting form developed independently.
This form can have any name, for example, an invoice or a hotel check. Along with it, many hotels provide a cash receipt, which is issued after payment is made. It serves as confirmation of the costs to be reimbursed.
Problems rarely arise with the acceptance of such documents for accounting.
Hotel bill
To pay for hotel accommodation, one strict reporting form No. 3-G “Account”, established for hotels, is sufficient.
The invoice must reflect the following information:
- hotel details,
- Title of the document,
- number and date of its registration,
- information about the visitor (full name, passport details, registration address),
- check-in and check-out date,
- calculation of the cost of a room with allocated VAT,
- company seal and administrator signature.
If breakfast is included
Breakfast costs, indicated on the invoice as a separate line, are not recommended to be included in your stay. A budget organization will not pay for such expenses.
Letter of the Ministry of Finance dated October 14, 2009 No. 03-04-06-01/263 explains that if the cost of food is allocated as a separate item, the employee receives income in kind. According to the Ministry of Finance, compensation for food does not apply to reimbursement of living expenses, and therefore may be subject to personal income tax and insurance payments.
Other hotel services
According to clause 12 of clause 1 of Art. 264 of the Tax Code of the Russian Federation, additional hotel services are subject to payment, with the exception of meals in bars and restaurants and the use of recreational and health facilities. The most commonly used additional service is room reservations for employees. These costs must be reimbursed.
Some other services may require proof of economic viability for reimbursement.
Service apartment
Some enterprises have office apartments in other cities, or rent housing for posted employees. In this case, expenses are borne directly by the organization and reporting documents for daily living in an apartment are not provided.
Feasibility of a service apartment:
- a separate unit in another city, constant trips there,
- Frequent business trips of employees to one destination.
Rent from owner
Renting an apartment from a private person is not the best option. Problems often arise with documents, especially in budget organizations. For a posted worker, this option is only suitable when it is impossible to find other accommodation. It is necessary to draw up a written agreement with the owner, indicating the passport details of both parties. Be sure to review the ownership documents.
Parameters for concluding a contract:
- deadlines,
- cost of living,
- additional services (if available).
Nowadays, “hotel in apartment” services are especially popular. Many real estate agencies provide them. Such housing can be found everywhere.
The main advantages of this type of hiring:
- low cost (you can meet the budget norm),
- large selection and territorial accessibility,
- you can save on food by using the kitchen,
- provide a package of documents.
There are no problems with reimbursement of costs in such apartments.
List of documents confirming expenses:
- rental agreement,
- certificate of completion,
- cash receipt or other payment documents.
Spending limits
The organization has the right to set limits on reimbursement of expenses for a posted employee. It is not always possible to meet the specified amount; a situation may arise when the limit of allocated funds is exceeded. In this case, when providing documents for the full cost of expenses, personal income tax is not withheld from the employee (paragraph 10, paragraph 3, article 217 of the Tax Code of the Russian Federation).
other expenses
When traveling on business, there is often a need for additional expenses, which are also subsequently compensated. These include:
- business calls (on organizational issues);
- payment for insurance during your stay;
- currency exchange;
- travel by public transport;
- transportation of baggage or cargo.
These expenses must also be supported by documents. To reimburse expenses, an employee can provide receipts, tickets and other reporting documents for a business trip.
The lawyer will answer your questions in the comments to the article
Payment procedure for accommodation
Payments to employees are made in 2 stages:
- issuance of an advance payment before departure, calculated based on the norms,
- final payment after return and submission of the report.
The advance can be received at the cash desk, or by transfer to a plastic card. The employee must receive the difference or return the unused balance.
Example
The employee goes on a business trip for 4 days and will stay in a hotel. Before leaving, he received an advance in the amount of 2,200 rubles.
After a business trip, the employee provides a receipt for payment for a hotel room of 1,000 rubles for each day, resulting in 4,000 rubles.
The amount of his overspending on travel expenses is 4000 - 2200 = 1800 rubles - he must receive this additionally at the cash desk or by transfer to the card.
What documents should a hotel issue to confirm accommodation on a business trip for reporting?
In addition, a situation is possible when the employer is ready to pay for his employees to stay in a comfortable hotel, but the employee himself is quite happy with an economy class hotel. A hotel check can be issued to such an expensive establishment, and the difference in spending can be spent on various personal needs.
Services for making hotel checks are provided by specialized companies, so they are often the answer to the question of where to make hotel checks . In addition to trying to save money, such services can be very useful if financial documents necessary for reporting are lost. The forms prepared in this way will contain the entire list of required details, the documentation will have the necessary signatures of the responsible persons, confirmation with the original seal, and will also be accompanied by a fiscal cash receipt.
Date: 2018-04-10
Tax accounting
For the purpose of calculating income tax, expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer (Article 252 of the Tax Code of the Russian Federation). Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form. Other expenses related to production and sales include business travel expenses (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation).
Conditions for deducting VAT on business trips:
- there is a specialized invoice for them,
- all travel expenses were paid by the organization or the employee.
Daily expenses not exceeding 700 rubles per day are not subject to personal income tax.
Daily allowance amount
Payment of daily allowance can be made using the following documents:
- travel certificate;
- local acts of the organization;
- collective agreement.
In this case, documentary confirmation from the employee is not required.
The amount of payments is unlimited, it is determined by the employer. At the legislative level, the daily allowance reaches 700 rubles in Russia and 2,500 in cases of business trips abroad. These payments are not subject to personal income tax. If compensation is paid in excess of the established amount, it may be subject to taxes.
It is worth noting separately that if it is possible to return to your place of permanent residence every day, per diem is not required.
If reporting documents are missing
The procedure for paying expenses when an employee cannot provide the necessary documents must be recorded in the Business Travel Regulations.
Lost ticket
In a budgetary organization, Decree of the Government of the Russian Federation No. 729 of October 2, 2002 established standards for payment of travel in such cases.
In the absence of travel documents confirming expenses incurred, expenses are compensated in the amount of the minimum cost of travel:
- by rail - in a reserved seat carriage of a passenger train,
- by water transport - in the cabin of the X group of a sea vessel, in the cabin of the III category of a river vessel,
- by road - in a public bus.
In order for expenses to be paid, you must contact the organization that sold the ticket and obtain from it a certificate of the cost of travel on the day of departure or departure.
With airline tickets, if you still have your boarding pass, it’s a little easier. You can go to the company’s website and request a flight confirmation certificate, as well as print out an itinerary receipt indicating the cost of the ticket.
No hotel bill
This option is not possible in budget institutions. Accounting will have no basis for reimbursement of expenses without documents confirming payment.
The head of a commercial company, based on an application from an employee and a request from a hotel company, can establish compensation payments to an employee.
How to prove residence with relatives
During a work trip, an employee is not prohibited from staying with relatives or friends. The supporting document may be a lease agreement or another document drawn up by the employer and the employer in any form. Without such a document, it will be impossible to reimburse expenses.
There are many nuances and difficulties in accounting for travel expenses.
Expense reports are often checked by various bodies and funds, especially in the budget, so correctly executed documents are important.
Advantages of renting an apartment
The issue related to the preparation of reporting documents when renting an apartment on a daily basis is considered important and increasingly popular. The main positive characteristic is not only the ability to obtain the necessary documents, but many other important factors.
Currently, the choice of apartment is carried out not only by employees, but by management. The reason is the elementary cheapness of rent. The reduced cost is based on the absence of the need to pay for third party services.
Hotel rooms can take up a significant portion of a company's budget. This is especially evident when it is necessary to send employees on long business trips. Speaking about savings, it should be noted that this is a direct opportunity to save on food. You don't have to visit restaurants. You can cook your own food.
In addition, the option of daily rental housing provides greater comfort. A person who is on a business trip can choose the most convenient accommodation for him. If you contact specialized companies, you can get an apartment with such advantages as:
- Freshly renovated;
- New modern furniture;
- Installed double glazed windows;
- Equipment with household appliances;
- Availability of a large LCD TV.
Each such rented apartment has a kitchen equipped with the necessary appliances and other equipment. For people who want to feel at home on a business trip, a daily or long-term apartment is an ideal option.
