Question No. 1
Sometimes, when sending an employee on a business trip, atypical situations occur.
What regulations should be followed when resolving issues that arise in these cases? According to Art. 167 of the Labor Code of the Russian Federation, when sending an employee on a business trip, he is guaranteed:
- maintaining your job (position) and average earnings. For all cases of determining the amount of average wages (average earnings) provided for by the Labor Code of the Russian Federation, a uniform procedure for its calculation is established by Regulation No. 922[1] (Article 139 of the Labor Code of the Russian Federation);
— reimbursement of expenses related to business travel. For example, the procedure and amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation for employees of federal government institutions are established by Resolution No. 729[2].
The rules defined in Art. 167 of the Labor Code of the Russian Federation, are applied taking into account the specifics of the procedure for remuneration during the period the employee is on a business trip, established by Regulation No. 749[3].
There are no marks or they are not the same - there are no complaints
Marks in form No. T-10 on the dates of arrival and departure confirm the actual length of stay on a business trip. They must be certified by the signature of the official with its transcript and the seal of the organization where the employee is sent.
Reverse side of form No. T-10
Notes on departure on a business trip, arrival at destinations, departure from them and arrival at the place of permanent work:
We suggest you familiarize yourself with: Collection activities when the trial took place and a decision was made
If an employee is sent to several organizations, then marks must be given to each of them. 166 Labor Code of the Russian Federation; clause 7 of 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.
Therefore, if there are no marks on the travel certificate or they do not correspond to the name of the organization to which the employee was sent, then the tax authorities believe that it is impossible to confirm the actual length of stay of the employee on a business trip with such a document. This means that business trip expenses cannot be taken into account for profit tax purposes. Letters from the Federal Tax Service of Russia for Moscow dated 07/07/2008 No. 20-12/064123.1, dated 07/03/2007 No. 20-12/062183.
And no other documents will help confirm the fact that the employee was on a business trip.
From authoritative sources
BAKHVALOVA Alexandra Sergeevna
Chief Specialist-Expert of the Department of Profit (Income) Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
“Notes on the travel certificate about arrival at the place of business trip and departure from it are required for the correct execution of this document. Therefore, even if the purpose of the business trip is fulfilled, there is an act of acceptance and transfer of work for which the employee was sent on a business trip, there are hotel bills, boarding passes for the plane, without the host party’s marks in the certificate, the expenses of the business trip cannot be taken into account.”
However, the courts are not so strict. In some situations, you have a chance to “recoup” your expenses. Let's see which ones exactly.
Such situations are also possible. For example, when an employee is sent to another city to conduct negotiations with a client - an individual. Or sent incognito as a service quality controller for a hotel, restaurant or store. Is it possible to take into account travel expenses for tax purposes in the absence of marks on the travel certificate in such a situation, we asked the Ministry of Finance.
From authoritative sources
“In such a situation, business trip expenses are not taken into account for income tax purposes, since the certificate does not contain arrival/departure marks.”
BAKHVALOVA Alexandra Sergeevna Ministry of Finance of Russia
Experts from the Ministry of Health and Social Development suggested a way out of this situation. In their opinion, marks on the date of arrival and date of departure can be placed in the hotel where the posted worker lived.
From authoritative sources
KOVIAZINA Nina Zaurbekovna
Deputy Director of the Department of Wages, Labor Safety and Social Partnership of the Ministry of Health and Social Development of Russia
“In such a situation, the travel certificate must indicate the destination and purpose of the trip.
In my opinion, marks on the date of arrival and date of departure can be placed in the hotel where the business traveler lived.”
By the way, the employees of the Ministry of Finance have nothing against this approach.
Question No. 2
In accordance with Art.
136 of the Labor Code of the Russian Federation, wages are paid at least every half month. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued. When should an employee be paid his average salary when sent on a business trip?
The Ministry of Labor in Letter dated June 27, 2019 No. 14-1/OOG-4422 explains the following:
- in order to prevent the occurrence of labor disputes to the employer in accordance with Art. 8 of the Labor Code of the Russian Federation, it is necessary to stipulate in a local regulatory act (for example, regulations on business trips) the timing of payment of average earnings during a business trip.
— the timing of payment of average earnings during a business trip should be similar to the timing of payment of wages provided for in Art. 136 Labor Code of the Russian Federation.
Question No. 3
How to pay an employee if he went on a business trip after the end of his working day, but during the same day?
Is it possible to pay for days actually worked? The duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the official assignment.
The actual duration of an employee’s stay on a business trip is determined by travel documents presented by the employee upon returning from a business trip, and in their absence, on the basis of documents for the rental of residential premises or other documents confirming the conclusion of an agreement for the provision of hotel services at the place of business trip. Or the employee submits a memo and (or) other document about the actual duration of the employee’s stay on a business trip, containing confirmation of the party receiving the employee (organization or official) about the date of arrival (departure) of the employee to the place of business trip (from the place of business trip).
In accordance with clause 9 of Regulation No. 749, the average salary is maintained for all days of work according to the schedule established in the sending organization:
— during the period the employee is on a business trip;
— for days on the road, including during forced stops along the way.
In this case, it is necessary to take into account the following (clause 4 of Regulation No. 749):
— the day of departure on a business trip is the date of departure of a train, plane, bus or other vehicle from the place of permanent work of the business traveler;
— the day of arrival from a business trip is considered the date of arrival of the above vehicle at the place of permanent work;
- when a vehicle is sent before 24.00 inclusive, the current day is considered the day of departure on a business trip, and from 00.00 and later - the next day.
According to the norms of the legislation of the Russian Federation, the average salary of an employee is paid for all working days provided for by the work schedule of the sending organization.
Therefore, in cases where the Labor Code of the Russian Federation provides for the retention of average earnings for an employee, average earnings should be calculated rather than paying current wages.
For example, the Letter of Rostrud dated 02/05/2007 No. 275-6-0 contains an explanation according to which, even if in some cases the “current” salary may be higher than the average earnings calculated in the prescribed manner for payment to an employee sent on a business trip, wages for days on a business trip will contradict the provisions of the Labor Code of the Russian Federation.
Thus, if an employee went on a business trip on the day specified in the order to start the business trip, and this day is marked as a business trip in the time sheet, the designated day is subject to payment in the amount of average earnings, determined in the prescribed manner.
The issue of an employee’s attendance at work on the day of departure on a business trip and on the day of arrival from a business trip is resolved by agreement with the employer in accordance with clause 4 of Regulation No. 749.
How are the dates of arrival and departure recorded on the travel certificate?
A travel certificate is issued (form No. T-10).
and “report on work performed on a business trip.” Business trip - 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 (Part.
- Issue an order (instruction) to send the employee on a business trip (part 1 of article 166 of the Labor Code of the Russian Federation, paragraph 2 of clause 3 of Regulation No. 749).
It is advisable to include this detail in the order to avoid tax disputes regarding the validity of a business trip and the economic justification of travel expenses. From 01/01/2013, commercial organizations can, at their discretion, draw up such an order using unified forms No. T-9 (T-9a), or using an independently developed form approved by the head, provided that they contain all the necessary details.
- Reflect (in the logbook of employees leaving on business trips) the employee’s departure report. For all days on a business trip, indicated in the time sheet with code “K” (or “06”), the employee is paid daily allowance and his average earnings are retained. Days worked that coincide with working days and days that coincide with weekends and holidays are paid differently.
- An advance report of the posted employee on the amounts spent, approved by the head of the organization, in Form No. AO-1 or an independently developed form.
It indicates: Let's look at filling out form No. T-10a using an example.
CJSC Aktiv (Bryansk) in December 2011 sent a sales department manager to Yu.A. Koshelev.
on a business trip to conduct negotiations and conclude an agreement on the sale of a batch of finished products to Passiv LLC (Moscow). Business trip duration is 5 working days. During a business trip, Kosheleva Yu.A.
signed agreement No. 111-KP/2011 with Passiv LLC. The assignment assignment will be filled out as follows: The completed assignment assignment (of course, without information about the completion of the assignment) is transferred to the personnel service, and the personnel officer checks the correctness of filling out the document.
The concept of “long-term business trip” is not enshrined in any regulatory act.
An example of issuing an order in an organization to appoint an employee responsible for maintaining a journal of employees going on business trips and putting marks on travel certificates. The director of Alfa, by order, appointed accountant V.N. responsible for maintaining a journal and putting marks on business trips.
Zaitsev. Keep the logbook for employees going on business trips for five years from the date of its registration (clause
6 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated September 11, 2009.
What dates should be put on the travel certificate and order: “date of departure of the business trip, date of arrival” or “date of stay on the business trip”? example: an employee leaves for a business trip on 01/25/05 at 23:55, and arrives from a business trip on 01/29/05 at 10:00. Is it correct to indicate the number of days (3 days) in the order and certificate?
If not, what dates should be included in these documents? Thank you Answer The day of departure on a business trip is considered the day the train (plane, bus, etc.) departs from the place of permanent work. When a train or other vehicle departs before 24 hours inclusive, the day of departure on a business trip is considered the current day.
Travel certificate You will only need to issue a travel certificate when traveling around Russia and the CIS countries (including one-day business trips). In the latter case, a travel certificate must be issued only if an intergovernmental agreement has been concluded with the CIS country, on the basis of which border authorities do not make notes about crossing the Russian border in entry and exit documents.
Important
Example of sending an employee on a business trip Manager of the commercial department A.S. Kondratyev was sent on a business trip to negotiate a contract for the supply of equipment.
The obligation to fill out travel certificates was removed from the employer in the first two thousand and fifteen years, but you can fill out this document as needed.
We will tell you how to do this in this article.
The main changes in obtaining a travel certificate in two thousand and fifteen: It is not necessary to fill out a travel certificate.
The duration of the business trip is determined by travel tickets or an official note on the use of a personal vehicle with cash receipts, invoices, receipts, and a waybill.
There is no need to prepare a job description (previously it was prepared by the employer). The employee’s report on the obligations fulfilled while on a business trip is also not needed (the employee wrote a report on the work performed within the first working days after returning from the business trip). Disputes related to incorrect registration of a business trip due to the abolition of these documents are excluded.
The resolution* adopted by the Government of the Russian Federation came into force on January eight, two thousand and fifteen.
Earlier today, the duration of an employee’s stay on a business trip was confirmed by a travel certificate.
The procedure for designing a business trip before introducing changes into legislation: 1. A job assignment is drawn up.
7. The work report is agreed upon with the manager of the unit in which the seconded employee works. 8. The employee submits the travel certificate and advance report to the accounting department. We invite you to familiarize yourself with the forms necessary for designing a business trip.
and “report on work performed on a business trip.”
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). Employees are sent on business trips based on the employer’s decision for a certain period of time to fulfill an official assignment outside their place of permanent work (Provisions of the Decree of the Government of the Russian Federation of December 29, 2014 N 1595). Per diem must be paid for each calendar, not working day, of being on a business trip.
6 of the Regulations on Business Travel, which spoke about the purpose of the business trip, which should have been indicated in the official assignment, has become invalid. If the scope of the official assignment is large, it can be stated not in the order itself, but in an appendix to it (Example 4), not forgetting to indicate in the order that there is an appendix.
Instead of a loose leaf, you can issue a service order in the form of an appendix to the order.
How to report on work performed on a business trip? In the Regulations on business trips of employees of the organization, the relevant points can be formulated as follows: 10.1.
Within three working days from the date of return from a business trip, the employee is obliged to provide: - to the accounting department - an advance report on the amounts spent by him. 10.2. If an employee is sent on a business trip for the purpose of obtaining (purchasing) material assets, documents, etc.
Question No. 4
How much should I pay for an employee to go on a business trip on a day off?
If the day of departure (arrival) on a business trip (from a business trip) is a day off or a non-working holiday, then payment for work on this day is made based on the employee’s official salary, and not on the basis of average earnings.
According to clause 5 of Regulation No. 749, remuneration for an employee if he is involved in work on weekends or non-working holidays is made in accordance with the Labor Code of the Russian Federation. Therefore, to determine the amount of remuneration on specified days during a business trip, employers should be guided by Art. 153 of the Labor Code of the Russian Federation, which states that wages are paid at least double the amount.
The specific procedure for calculating it depends on the employee remuneration system used, in particular:
- employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if work on a day off or a non-working holiday was carried out on within the monthly working hours;
- in the amount of no less than double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly working time standard.
In addition, specific amounts of remuneration for work on a day off or a non-working holiday can be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of employees, or an employment contract.
Increased payment is made to all employees for hours actually worked on a weekend or non-working holiday.
If part of the working day (shift) falls on a weekend or non-working holiday, the hours actually worked on the weekend or non-working holiday (from 00.00 to 24.00) are paid at an increased rate.
Similar explanations are given in letters of the Ministry of Labor of the Russian Federation dated July 9, 2019 No. 14-2/B-527, Rostrud dated October 16, 2019 No. PG/26391-6-1, dated October 16, 2019 No. TZ/5985-6-1.
At the same time, at the request of an employee who worked on a holiday, he may be given another day of rest. In this case, work on such a day is paid in a single amount, and a day of rest is not subject to payment.
