What does a business trip mean?
The employer gives the task to send the employee to carry out an assignment in some place other than the workplace for a certain period of time, and the employee is sent to carry out the assignment - this is an accurate description of a business trip. That is, such a business trip implies that the employee will perform some very specific task outside of his workplace for a given period. In this case, the workplace is considered to be the department (branch, office) where a company employee performs his job duties on a daily basis.
If the employee’s duties are carried out while traveling, then they are not considered a business trip. And also a trip to the place of work on a rotational basis is not a business trip. But sending an employee to perform his duties at a company branch or division in another city will be a business trip. And for employees working remotely outside the employer’s workplace (Letter of the Ministry of Labor of Russia dated 06/09/2017 No. 14–2/OOG-4733), as well as homeworkers doing their work at home, a trip to the head office is a business trip.
Telework is performed in a location other than the employer's organization. And home work is carried out within the framework of labor relations at home, that is, as for work performed remotely, the workplace and the head office do not coincide.
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Sending an employee to study from an enterprise is also a business trip.
It is important that the employer gives written instructions about sending the employee on a business trip. For this purpose, an order or instruction is usually issued. It is equally important that the relationship between the employee and the company is formalized, that is, the employee is employed and not working under, for example, a contract. How long the employee will stay on a business trip and what exactly he will do there depends on the content of the travel assignment.
A business trip differs from a business trip in its purposes. A business trip involves an employee solving work-related issues in a place other than his permanent place of work. For example, you need to conclude an agreement with an organization that is located in another city. Or the employee is sent to perform repair work on the customer’s equipment or provide consulting services to a third-party company. And if an employee is sent to a branch of the organization to perform his job duties, this is also a business trip.
A business trip involves the performance of official duties by an employee while traveling. For example, accompanying cargo along the route, performing a flight on a shuttle bus are business trips.
For a full-time driver, a trip to another city will be considered a business trip, and for a passenger - a business trip
Law Club Conference
sent the employee on a business trip to another city.
They gave me an official assignment to visit such and such organizations and do such and such nonsense there. If he wanted to fly, then he flew, but he stayed drunk the entire business trip. Accordingly, he was not in the office, but he could easily put stamps on his travel certificate from the organizations he traveled to.
A business trip is a trip away from the place of permanent work. Doesn’t this suggest that absenteeism on a business trip is impossible by definition??
Just outside the threshold - so you can drink, go out and hang around? (c) In general, it’s better if they send it, it’s better to impose a penalty - a reprimand and with the use of measures of material punishment (if such are provided for in your regulations on remuneration (bonuses)) and it will be fine.
to start. If you have an office in another city. Why not fire him for absenteeism?
Moreover, if he did not complete the travel assignment, even if he affixed the seals of the organizations. draw up a statement in the city where your office is located that he was absent from the workplace for more than 4 hours.
Meeting this “well done guy directly in my office. Draw up a report stating that he did not complete the travel assignment. And then the cards are in hand and forward.
MINISTRY OF FINANCE OF THE USSR STATE COMMITTEE OF THE USSR ON LABOR AND SOCIAL ISSUES ALL-UNION CENTRAL COUNCIL OF TRADE UNIONS ON OFFICE TRAVEL WITHIN THE USSR (Issued on the basis of the Resolution of the Council of Ministers of the USSR On the dismissal of the application for invalidation of paragraph 1 of paragraph 8, see.
decision of the Supreme Court of the Russian Federation dated June 20, 2002 N GKPI 2002-663. You just need to have a properly executed certificate of absence from the workplace (place of business trip) drawn up by the local boss or his subordinates and sent to you with a report about the misbehavior of your employee.
Let's look at them in more detail. Absenteeism at the employee’s place of residence This fact is almost impossible to confirm.
An employee sent on a business trip is not subject to the daily routine of the receiving party. — at the employee’s place of work, the working day begins at 9:00, and in the organization where he is sent, at 8:00; — the employer’s working day ends at 20:00, and in the organization where the employee is sent, at 18:00; — in the sending organization, the employee works on a 5-day workweek schedule; in the receiving organization, there is a work schedule with days off on a sliding schedule (2/2).
The above circumstances do not cancel the following: - a posted employee must adhere to the work schedule of the receiving party, unless the employer who sent him on a business trip has a different agreement with the receiving organization; - a posted employee is not obliged to carry out an official assignment strictly according to the schedule established by the receiving party for its employees, for example from 9.
What does the labor law guarantee?
By sending a colleague on a business trip, the company guarantees that he will retain his position and salary. During the business trip, the employee is paid an average salary.
An employee sent on a business trip will be paid for travel to the destination, compensated for accommodation and will be reimbursed for all expenses for living away from home (daily allowance), as well as other expenses permitted by management (communication services, for example). During the entire period of business trip and travel time (and forced delays), the employee retains his average earnings according to the schedule established at his permanent place of work. Going to work on weekends and holidays during a business trip is paid according to law.
Accountant
Chief accountants travel to other cities to check the quality of work of accounting specialists, train employees, collect information, and summarize the financial and economic activities of the company.
An ordinary accountant can go on a journey to improve his skills, exchange experiences with colleagues, and take part in a meeting.
How can the purpose of an accountant’s business trip be formulated? Example:
- conducting an internal audit, checking the correctness of the financial and economic operations of the branch being reflected in the accounting records.
Any other purpose of the trip that corresponds to the accountant’s job description is also acceptable. Example:
- visit to accept cases.
Who will we send on a business trip?
When arranging a business trip, you should check the very possibility of sending a specific official. Indeed, you cannot send pregnant women and persons under 18 years of age, even if the employees agree with this. True, this restriction does not apply to people of creative professions and athletes (even if they are under 18 years old).
There are categories of workers who can be sent on a business trip only with their written consent. This:
- women with children under 3 years old,
- women with medical bans on business travel,
- parents raising a child under 5 years of age alone,
- foreign workers,
- disabled people with medical restrictions on business travel.
Is it possible to cancel a business trip?
Those employees who can be sent on a business trip with their consent can easily refuse the trip by writing a memo (in any form addressed to the manager). All other employees can be directed without being interested in their wishes.
If there is a production need, any employee without consent can be sent on a business trip. On the other hand, the company may have an internal regulation on business trips, in which it is necessary to clearly describe the situations when and under what circumstances an employee can refuse a business trip.
Some employees can be sent on business trips only with their written consent, others must obey the relevant order of management
General provisions
The main function of this section is to precisely define the concepts used here. It is introductory and is intended to make the document more informative.
A list of persons who may be involved in business trips should be indicated here. The law prohibits contacting pregnant women and those who have not reached adulthood for this purpose. The full list of such persons is determined by law.
It is important to note in which cases travel is not considered business travel. A complete list of such situations should be provided.
How to calculate the duration of a business trip
The duration of a business trip is determined by the tasks set by management; there are no recommendations for determining the timing of a business trip. It is necessary to determine it in order to calculate the amount issued to the seconded specialist. A business trip, by the way, can last one day.
Travel time is counted towards the total duration, but there are a couple of subtleties in calculating the total duration. Departure time is the time the vehicle leaves, and arrival time is the time the vehicle arrives at its destination. That is, if the train departs on January 31 at 23:35, then the entire day of January 31 is included in the travel period.
Next, the employee is sent on a business trip from his permanent place of work. Therefore, the travel time from the organization to the station will be included in the total duration only if the station is located outside the city limits.
The flight from the airport departs on January 31 at 0:10, the airport is located outside the city. The start of the business trip will be January 30, although the date on the ticket is January 31, since the employee still needs to get to the airport.
Results
The Labor Code of the Russian Federation defines a business trip as a trip by an employee to a place remote from regular work, carried out in accordance with the employer’s order. The legislation does not establish minimum or maximum travel periods. Verified employer expenses for such travel may reduce the tax base.
You can learn more about the specifics of legislative regulation of employee business trips in the following articles:
- “How is a business trip for one day paid?”;
- “Order for a business trip - sample in 2017”.
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
How to arrange a business trip
So, when sending an employee on a business trip, you must first make sure that he can be sent there: we check for restrictions and prohibitions, and if necessary, obtain consent for the business trip. Next, we calculate the duration of the business trip, there are no clear recommendations here, but the bosses have common sense, and we use it.
The next step is to issue an order to go on a business trip, then the task to be completed by the traveler, as well as a travel certificate. At the end of the trip, the employee must submit a report.
It is worth noting that the travel certificate, official assignment and report on the results in 2021 were canceled (Government Decree No. 749 “On the specifics of sending employees on business trips” was corrected by legislators back in 2014, and the amendments came into force in January 2015). However, the use of these documents is not prohibited.
Instruction from the employer to send an employee on a business trip
Regulatory documents do not limit the employer in the wording of his written order, therefore, the order can be written in free form. It is important that the text of the order clearly states:
- employer's name,
- last name, first name and patronymic of the traveler,
- purpose, place, timing of the trip.
The order is signed by the head of the organization or a person authorized to send on business trips. If an employee is sent on his personal or other specific transport, this should be reflected in the order. After signing and issuing the order, the traveler must be familiarized with it against receipt.
The order to send on a business trip is signed by the person authorized to send on business trips
A service assignment is issued if necessary. The task specifies what exactly needs to be done (study the machine, train personnel) and the content of the report. The employee also gets acquainted with the task against his signature.
The job assignment specifies who is going, where they are going, for how long and for what purpose.
Issuance of funds
The dispatched employee is compensated for travel to the destination, rental housing and accommodation for the entire period.
Living expenses during a business trip are called daily allowances. Their value depends on the duration of the trip and actual expenses. The Tax Code of the Russian Federation determines the maximum daily allowance for business trips within Russia at 700 rubles, abroad - 2,500 rubles. The daily allowance can be calculated by an accountant or a traveling employee. The estimate is signed by the chief accountant and manager, after which the employee is paid an advance.
Expenses for travel to the place of business trip, for moving between populated areas, if this is the purpose of the trip, for issuing travel documents are paid. And expenses for housing are also paid if it is not provided free of charge. Housing payments are also compensated in case of forced delays in transit.
If the business trip is one-day, then housing is not required and no money is allocated for this, but if you had to stay for good reasons, then these costs are compensated.
Other expenses are also possible, for example, on communication services, obtaining a foreign passport and visa. Expenses are confirmed by documents - tickets, payment receipts.
Recording the work time of a business traveler
The employee’s working time is taken into account in the timesheet using the T-13 form: hours worked on business trip days are not entered, but code K is noted. The form is filled out on the basis of the employee’s business trip order.
The time sheet reflects the labor costs of posted workers
Advance report as the end of a business trip
After returning (in the next three days), the employee submits an advance expense report to the accounting department. You can use form AO-1, unless we are talking about a government agency. Attached to the report:
- travel tickets;
- receipts for payment for rental housing services;
- cash receipts, etc.
If the host party did not provide housing and the employee decided this issue himself, then a rental agreement and receipts for payment for accommodation may also be attached as proof of costs.
Video: nuances of accounting for travel expenses
Return of unused funds to the cash desk or compensation for overspending
Based on the advance report, it will become clear whether the employee is required to pay additionally the amount unpaid in the form of an advance and spent, or the employee must return the unspent advance. If the issued amount is not completely spent, then the employee returns the money within a certain time. If a month after the end of this period the amount is not returned, then the manager has the right to deduct it from the employee’s salary.
Seconded and business traveler
Since 2015, the legal requirements for documenting official business trips have softened somewhat: filling out a travel certificate, an official assignment and a report on its implementation has become optional (Resolution of the Government of the Russian Federation of December 29, 2014 No. 1595 “On amendments to certain acts of the Government of the Russian Federation” ). However, for the rest you will have to comply with the established standards. How to arrange business trips for employees taking into account these changes - read the article. What is recognized as a business trip According to 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 (Art.
166 of the Labor Code of the Russian Federation). The employee’s place of permanent work is determined by the employment contract with him, and it does not always coincide with the location of the organization itself. There are serious differences regarding the payment procedure, accounting document flow, and taxation between a business trip and a business trip. Due to the specific nature of the activities of an organization, enterprise, and its employees, there is a need to make one-time or permanent trips to other regions and localities related to the performance of their official duties and duties.
The article will help you understand how permanent work of a traveling nature differs from a business trip. The general stock of vocabulary (from the Greek Lexikos) is a complex of all the basic semantic units of one language. The lexical meaning of a word reveals the generally accepted idea of an object, property, action, feeling, abstract phenomenon, impact, event, and the like.
In other words, it determines what a given concept means in the mass consciousness. As soon as an unknown phenomenon gains clarity, specific signs, or awareness of the object arises, people assign it a name (sound-letter shell), or rather, a lexical meaning. After that, it enters the dictionary of definitions with an interpretation of the content. It is easier to express yourself, to express thoughts specifically and more succinctly, to enliven your speech - all this is possible with an expanded vocabulary. With the help of the How to all resource, you will determine the meaning of words online, select related synonyms and expand your vocabulary.
The last point can be easily completed by reading fiction. You will become a more erudite, interesting conversationalist and support conversations on a variety of topics. To warm up the internal generator of ideas, it will be useful for literati and writers to find out what words mean, say, from the Middle Ages or from a philosophical glossary.
The employee goes on a business trip by plane, which departs on March 5 at 00:30, while the airport is located outside the locality in which the sending organization (the employee’s place of permanent work) is located. To get to the airport, the employee leaves on March 4 at 23:00. In this case, the start date of the business trip is March 4, even though the date indicated on the ticket is March 5. Download Travel Certificate Form T-10 4. Extension of the period of a business trip In some cases, it may be necessary to extend the initially established period of a business trip. The procedure for extending a business trip is not regulated by law, so employers can independently develop it and enshrine it in a local act on business trips.
- require the employee to carry out an official assignment while on a business trip;
- demand presentation of the results of the work performed, if this is provided for by the official assignment. For example, if an employee of the parent organization is sent to a separate unit to conduct internal control procedures, then the employer has the right to demand that he provide the results of such control;
- bring the employee to disciplinary liability for failure to perform or improper performance of work duties assigned to him during the business trip.
The abolition of the travel certificate from January 8 of this year has greatly facilitated the work of accountants and personnel officers (subparagraph “a” of paragraph 1 of Resolution of the Government of Russia dated December 29, 2014 No. 1595 “On amendments to certain acts of the Government of the Russian Federation”). However, difficulties arose with determining the length of stay of employees on a business trip when sent there by personal and official transport. Old questions remain about the possibility of compensating for certain travel expenses, as well as about the legality of their accounting for profit tax purposes. Portal GARANT.
RU answered the most pressing questions from readers. Yes maybe. Indeed, in accordance with the law, it is not necessary to provide any documents confirming the expenditure of daily allowances (clause 10 of the Regulations on the specifics of sending employees on business trips; hereinafter referred to as the Regulations).
But at the same time, the organization needs to confirm the very fact that the employee was sent on a business trip and the actual duration of his stay there. And the actual period of stay of the employee at the place of business trip is determined by travel documents presented by the employee upon returning from a business trip (clause 7 of the Regulations). If the travel document is lost, then you can request a copy of it or a certificate from the transport organization that allows you to identify the passenger, the route, as well as the cost and date of the trip (letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated February 5, 2010 No. 03-03- 05/18).
No, the organization is not obliged to pay daily allowances for a one-day business trip (paragraph 4, paragraph 11 of the Regulations). However, she can do this on her own initiative. And the law allows such daily allowances to be included as expenses that reduce income tax.
If earlier the position of the Ministry of Finance of Russia was not in favor of companies, then after several court decisions, in which the courts sided with taxpayers, the department changed its opinion (letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated May 21, 2013 No. 03- 03-06/1/18005, resolution of the Federal Antimonopoly Service of the Northwestern District dated July 30, 2012 No. F07-2310/12 in case No. A56-48850/2011, resolution of the Federal Antimonopoly Service of the Northwestern District dated June 29, 2012 No. F07- 1200/12 in case No. A05-8580/2011). If earlier the employer often had questions about how to reflect in the travel certificate the fact that the employee lived with relatives on a business trip, now there is no such problem, because from January 8, 2015, travel certificates regarding clause 1 of the Russian Government Decree of December 29, 2014 No. 1595 “On amendments to certain acts of the Government of the Russian Federation”). Now the law does not require any documents confirming the residence of a posted worker with relatives. However, it is still worth indicating this fact in the memo attached by the employee to the expense report in order to avoid further possible disagreements. Along with them, the employee must attach a memo explaining the costs of the taxi, indicating the route and justification for using this type of transport.
The latter may be: the inability to get to the airport by other transport, the lack of direct routes to the destination, an inconvenient public transport schedule, the risk of not being able to complete the assigned tasks (being late for a meeting, event) and others. It must be borne in mind that there are a number of expenses, compensation for which the tax authorities do not allow to be taken into account as expenses for income tax purposes, citing that they must be made at the expense of daily allowances. Such costs may include expenses for food for an employee (letter of the Federal Tax Service of Russia for Moscow dated May 14, 2009 No. 16-15/047508), taxi fares without submitting supporting documents, additional hotel services (dry cleaning, laundry), cellular communications, etc.
Examples of documenting a business trip
The secondment of employees is accompanied by the preparation of a whole list of documents, from the assignment order, which, by the way, is stored for 75 years, to the advance report. We will show examples of filling out some of the most important documents.
The business trip log allows you to systematize information about all trips. There is no standard form for it; as an example, you can use the document whose form is given below.
The log records the names of employees, date of travel, organization and destination city.
If an organization regularly sends its employees to perform work tasks in other workplaces, then it makes sense to create a business trip schedule.
The business trip plan is filled in for frequent business trips and allows you to keep track of the purpose of the business trip.
At enterprises with frequent business trips, the development of regulations on business trips is relevant. It makes sense to describe all the nuances of sending employees on business trips, as well as indicate under what circumstances a trip can be canceled, what additional expenses are compensated and in what form the report should be prepared.
Video: business trip arrangements
Driver
This point is somewhat more complicated than the others, because the position of a driver often involves traveling work, which means that such trips cannot be called business trips. However, this only works in certain areas. If the driver needs to take his immediate superior to another region, then this is already considered a business trip.
In the event that the driver needs to go to another city for more than one day to check his vehicle, this is also registered as a business trip. After all, maintaining the car in proper quality is his direct responsibility under the employment contract.
Important! It is worth noting that the rules for registering a business trip for truck drivers will not be different. The only thing is that the goal will be the transportation and delivery of various goods.
Features of registration of certain types of business trips
If you send an employee on a business trip outside of Russia, then he must be paid a daily allowance and cover expenses associated with obtaining a foreign passport and obtaining a visa. If the trip is a one-day trip, then accommodation fees are compensated to a limited extent.
A business trip to the Far North is no different from a business trip within the country. The employee is entitled to the same guarantees, the same procedure for calculating the duration of a business trip and paying daily allowances is applied.
The business trip of a part-time employee is carried out in the manner described above. In the second organization, absence from work is documented as leave at one’s own expense.
Business trip by personal transport
Travel to the place of business trip by personal transport must be authorized in writing by the management of the organization. This point is usually recorded in the order. Since the journey was made using personal transport, to compensate for the costs of fuel and lubricants and repairs after returning, it is necessary to submit a memo to the accounting service. In it, the employee indicates the period of stay at the destination; a waybill or route sheet, invoices, receipts, cash receipts and other documents confirming the route are attached here.
If you took sick leave on a business trip
If sick leave was issued during a business trip, then disability benefits are paid for the duration of the illness, housing costs are compensated (if the employee was not in hospital treatment), as well as daily allowances.
Sales Manager
Various companies very often send their sales managers on work trips. Firms in such cases are usually engaged in the sale or manufacture of various products, items or equipment. Sending a manager to another city is always a good idea, because this will help increase sales and demand significantly. The purpose of the manager's trip may be the following:
- The manager will study the needs of the enterprises in order to convey information to the firm. In the future, the company can expand its product range based on this analysis and increase its profits;
- Conducting negotiations with potential buyers. The usual personal presence of a manager is required when large purchases are involved;
- Sometimes managers visit their competitors' outlets to analyze and improve the performance of their enterprise.
