Decree of the Government of the Russian Federation on business trips. New procedure for sending on business trips. The amount of expenses associated with a business trip is determined by a collective agreement or a local regulatory act.

05.11.2019

Employees are sent on business trips on the basis of a written decision of the employer for a certain period of time to perform an official assignment outside the place of permanent work. The trip of an employee sent on a business trip on the basis of a written decision of the employer in separate subdivision sending organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip.

Business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips.

4. The duration of a business trip is determined by the employer, taking into account the volume, complexity and other features of the assignment.

The day of departure on a business trip is the date of departure of the train, plane, bus or other vehicle from the place of permanent work of the seconded person, and on the day of arrival from the business trip - the date of arrival of the specified vehicle at the place of permanent work. When the vehicle is sent before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day.

If the station, pier or airport is beyond the locality, takes into account the time required to travel to the station, pier or airport.

Similarly, the day of arrival of the employee at the place of permanent work is determined.

The issue of the 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 decided by agreement with the employer.

5. Remuneration of an employee in the event that he is involved in work on weekends or non-working days holidays produced in accordance with labor law Russian Federation.

6. Has expired. - Decree of the Government of the Russian Federation of December 29, 2014 N 1595.

7. The actual duration of an employee's stay on a business trip is determined by travel documents submitted by the employee upon his return from a business trip.

In the event that an employee, on the basis of a written decision of the employer, travels to the place of business trip and (or) back to the place of work on official transport, on transport owned by the employee or owned by third parties (by proxy), the actual period of stay at the place of business trip is indicated in the official a note that is submitted by the employee upon returning from a business trip to the employer with the attachment of documents confirming the use of the specified transport for travel to the place of business trip and back (waybill, route sheet, bills, receipts, cash receipts and other documents confirming the route of transport).

In the absence of travel documents, the employee confirms the actual period of stay of the employee on a business trip with documents for renting a dwelling at the place of business trip. When staying at a hotel, the specified period of stay is confirmed by a receipt (coupon) or other document confirming the conclusion of an agreement for the provision of hotel services at the place of business trip, containing information provided for by the Rules for the provision of hotel services in the Russian Federation, approved by Decree of the Government of the Russian Federation of April 25, 1997 N 490 "On approval of the Rules for the provision of hotel services in the Russian Federation".

In the absence of travel documents, 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, in order to confirm the actual period of stay at the place of business trip, the employee submits a memo and (or) other document on the actual period of stay of the employee in business trip, containing confirmation of the receiving party (organization or official) on the date of arrival (departure) of the employee to the place of business trip (from the place of business trip).

8. Has expired. - Decree of the Government of the Russian Federation of July 29, 2015 N 771.

9. The average earnings for the period the employee was on a business trip, as well as for the days on the road, including for the time of a forced stop on the way, is retained for all days of work according to the schedule established by the sending organization.

For an employee working part-time, when traveling on a business trip, average earnings from the employer who sent him on a business trip. In the case of sending such an employee on a business trip at the same time for the main job and work performed on a part-time basis, the average earnings are retained by both employers, and the reimbursed business trip expenses are distributed among the sending employers by agreement between them.

10. When sending him on a business trip, an employee is given a cash advance to pay for travel expenses and renting a dwelling and additional expenses associated with living outside the place of permanent residence (daily allowance).

11. Employees are reimbursed for travel expenses and rent of accommodation, additional expenses associated with living outside their permanent place of residence (daily allowance), as well as other expenses incurred by the employee with the permission of the head of the organization.

The procedure and amount of reimbursement of expenses associated with business trips are determined in accordance with the provisions of Article 168 Labor Code Russian Federation.

Additional expenses associated with living outside the place of residence (per diems) are reimbursed to the employee for each day on a business trip, including weekends and non-working holidays, as well as for days on the road, including for the time of a forced stopover, subject to the provisions provided for in paragraph 18 of this Regulation.

During business trips to the area from where the employee, based on the conditions of transport communication and the nature of the work performed on a business trip, has the opportunity to return daily to the place of permanent residence, daily allowances are not paid.

The issue of the expediency of the daily return of the employee from the place of business trip to the place of permanent residence in each case is decided by the head of the organization, taking into account the distance, the conditions of transport communication, the nature of the task being performed, as well as the need to create conditions for the employee to rest.

If the employee at the end of the working day, in agreement with the head of the organization, remains at the place of business trip, then the costs of renting a dwelling, upon submission of the relevant documents, are reimbursed to the employee in the manner and in the amount provided for in paragraph two of this clause.

In the case of forwarding to an employee on a business trip, at his request wages the employer bears the costs of sending it.

12. Expenses for travel to the place of business trip in the Russian Federation and back to the place of permanent work and for travel from one locality to another, if the employee is sent to several organizations located in different localities, include the costs of travel by public transport, respectively, to station, pier, airport and from the station, pier, airport, if they are located outside the settlement, if there are documents (tickets) confirming these expenses, as well as payment for services for issuing travel documents and providing bedding on trains.

13. In the event of a forced stop on the way, the employee shall be reimbursed for the costs of renting a dwelling, confirmed by the relevant documents, in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations.

14. Expenses for booking and renting accommodation in the territory of the Russian Federation shall be reimbursed to employees (except when they are provided with free accommodation) in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations.

15. Has expired. - Decree of the Government of the Russian Federation of December 29, 2014 N 1595.

16. Payment and (or) reimbursement of the employee's expenses in foreign currency associated with a business trip outside the territory of the Russian Federation, including the payment of an advance payment in foreign currency, as well as the repayment of an unspent advance payment in foreign currency issued to an employee in connection with a business trip, are carried out in accordance with federal law"On currency regulation and currency control".

Payment to an employee of daily allowances in foreign currency when sending an employee on a business trip outside the territory of the Russian Federation is carried out in the manner and in the amount provided for in paragraph two of paragraph 11 of these Regulations, taking into account the specifics provided for in paragraph 19 of these Regulations.

17. During the travel time of an employee sent on a business trip outside the territory of the Russian Federation, daily allowances are paid:

A) when traveling through the territory of the Russian Federation - in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations for business trips within the territory of the Russian Federation;

B) when traveling through the territory of a foreign state - in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations for business trips on the territory of foreign states.

18. When an employee travels from the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in foreign currency, and when moving to the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in rubles .

The dates of crossing the state border of the Russian Federation when traveling from the territory of the Russian Federation and to the territory of the Russian Federation are determined by the marks of the border authorities in the passport.

When an employee is sent on a business trip to the territory of 2 or more foreign countries, daily allowance for the day of crossing the border between states is paid in foreign currency according to the norms established for the state to which the employee is sent.

19. When sending an employee on a business trip on the territory of the member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in documents for entry and exit, the date of crossing the state border of the Russian Federation is determined by travel documents (tickets).

In case of a forced delay on the way, per diems for the time of delay are paid by decision of the head of the organization upon submission of documents confirming the fact of a forced delay.

20. An employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid per diem in foreign currency in the amount of 50 percent of the daily allowance expenses, determined in the manner provided for in paragraph two of clause 11 of these Regulations, for business trips to foreign countries.

21. Expenses for renting a dwelling when sending employees on business trips to the territory of foreign states, confirmed by relevant documents, are reimbursed in the manner and in the amount provided for in paragraph two of clause 11, paragraph two of clause 11 of these Regulations.

25. In the event of temporary incapacity for work certified in accordance with the established procedure, an employee shall be reimbursed for the costs of renting a dwelling (except for cases when the seconded employee is on inpatient treatment) and daily allowances are paid for the entire time until he is unable to start work due to health reasons. fulfillment of the official assignment assigned to him or return to the place of permanent residence.

During the period of temporary disability, the employee is paid temporary disability benefits in accordance with the legislation of the Russian Federation.

26. Upon returning from a business trip, the employee must submit to the employer within 3 working days:

Advance report on the amounts spent in connection with the business trip and make the final settlement of the cash advance issued to him before leaving on a business trip for travel expenses. The advance report shall be accompanied by documents on the rental of accommodation, actual travel expenses (including payment for services for issuing travel documents and providing bedding on trains) and other expenses associated with a business trip;

Position
on the specifics of sending workers to business trips

With changes and additions from:

1. This Regulation determines the specifics of the procedure for sending employees on business trips (hereinafter referred to as business trips) both on the territory of the Russian Federation and on the territory of foreign states.

2. Employees who are members of the labor relations with an employer.

3. For the purposes of these Regulations, the place of permanent employment should be considered the location of the organization (separate structural unit organizations), work in which is due employment contract(hereinafter referred to as the sending organization).

Employees are sent on business trips on the basis of a written decision of the employer for a certain period of time to perform an official assignment outside the place of permanent work. The trip of an employee sent on a business trip on the basis of a written decision of the employer to a separate subdivision of the sending organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip.

Business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips.

4. The duration of a business trip is determined by the employer, taking into account the volume, complexity and other features of the assignment.

The day of departure on a business trip is the date of departure of the train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival from the business trip is the date of arrival of the specified vehicle at the place of permanent work. When the vehicle is sent before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day.

If the station, pier or airport is located outside the settlement, the time required to travel to the station, pier or airport is taken into account.

Similarly, the day of arrival of the employee at the place of permanent work is determined.

The issue of the 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 decided by agreement with the employer.

5. The remuneration of the work of an employee in the event that he is involved in work on weekends or non-working holidays is made in accordance with the labor legislation of the Russian Federation.

In accordance with Article 166 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached Regulations on the peculiarities of sending employees on business trips.

2. To the Ministry of Labor and social protection Russian Federation to provide clarifications on issues related to the application of the Regulations approved by this Decree.

(As amended by Decree of the Government of the Russian Federation of March 25, 2013 No. 257)

Prime Minister

Russian Federation

V.Putin

Approved

Government Decree

Russian Federation

POSITION

ABOUT THE PECULIARITIES OF EMPLOYEE REFERRALS

ON BUSINESS TRAVEL

(As amended by Decree of the Government of the Russian Federation of March 25, 2013 No. 257)

2. Employees who are in labor relations with the employer are sent on business trips.

3. For the purposes of these Regulations, the place of permanent work should be considered the location of the organization (separate structural subdivision of the organization), the work in which is conditioned by the employment contract (hereinafter referred to as the sending organization).

Employees are sent on business trips by order of the employer for a certain period of time to perform official assignments outside the place of permanent work. A trip of an employee sent on a business trip (hereinafter referred to as the employee) by order of the employer or a person authorized by him to a separate subdivision of the sending organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip.

Business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips.

4. The duration of a business trip is determined by the employer, taking into account the volume, complexity and other features of the assignment.

If the station, pier or airport is located outside the settlement, the time required to travel to the station, pier or airport is taken into account.

Similarly, the day of arrival of the employee at the place of permanent work is determined.

The issue of the 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 decided by agreement with the employer.

5. The remuneration of the work of an employee in the event that he is involved in work on weekends or non-working holidays is made in accordance with the labor legislation of the Russian Federation.

6. The purpose of the employee's business trip is determined by the head of the sending organization and is indicated in the job assignment, which is approved by the employer.

7. On the basis of the decision of the employer, the employee is issued a travel certificate confirming the period of his stay on a business trip (the date of arrival at the point (points) of destination and the date of departure from it (from them)), except for the cases specified in paragraph 15 of this Regulation.

The travel certificate is issued in one copy and signed by the employer, handed over to the employee and kept by him during the entire period of the business trip.

The actual period of stay at the place of business trip is determined by the notes on the date of arrival at the place of business trip and the date of departure from it, which are made in the travel certificate and certified by the signature of an authorized official and the seal used in economic activity organization to which the employee is seconded, in order to certify such a signature.

If the employee is seconded to organizations located in different settlements, the marks in the travel certificate on the date of arrival and the date of departure are made in each of the organizations to which he is seconded.

8. The procedure and forms of accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded are determined by the Ministry of Labor and Social Protection of the Russian Federation.

(As amended by Decree of the Government of the Russian Federation of March 25, 2013 No. 257)

An employee working part-time during a business trip retains the average earnings from the employer who sent him on a business trip. In the case of sending such an employee on a business trip at the same time for the main job and work performed on a part-time basis, the average earnings are retained by both employers, and the reimbursed business trip expenses are distributed among the sending employers by agreement between them.

The amount of expenses associated with a business trip is determined by a collective agreement or local normative act.

If the employee at the end of the working day, in agreement with the head of the organization, remains at the place of business trip, then the costs of renting a dwelling, upon providing the relevant documents, are reimbursed to the employee in the amount determined by the collective agreement or local normative act.

In the case of sending to an employee on a business trip, at his request for wages, the costs of sending it are borne by the employer.

12. Expenses for travel to the place of business trip in the Russian Federation and back to the place of permanent work and for travel from one locality to another, if the employee is sent to several organizations located in different localities, include the costs of travel by public transport, respectively, to station, pier, airport and from the station, pier, airport, if they are located outside the settlement, if there are documents (tickets) confirming these expenses, as well as an insurance premium for mandatory personal insurance passengers on transport, payment for services for issuing travel documents and providing bedding on trains.

13. In the event of a forced stop on the way, the employee is reimbursed for the costs of renting a dwelling, confirmed by the relevant documents, in the manner and in the amount determined by the collective agreement or local normative act.

14. Expenses for booking and renting accommodation in the territory of the Russian Federation are reimbursed to employees (except when they are provided with free accommodation) in the manner and amount determined by collective agreements or local regulations.

15. An employee is sent on a business trip outside the territory of the Russian Federation by order of the employer without issuing a travel certificate, except for cases of business trips to the states - members of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make documents for entry and exit marks on crossing the state border.

16. Payment and (or) reimbursement of the employee's expenses in foreign currency associated with a business trip outside the territory of the Russian Federation, including the payment of an advance payment in foreign currency, as well as the repayment of an unspent advance payment in foreign currency issued to an employee in connection with a business trip, are carried out in accordance with Federal Law "On currency regulation and currency control".

Payment to an employee of daily allowances in foreign currency when sending an employee on a business trip outside the territory of the Russian Federation is carried out in the amount determined by the collective agreement or local regulatory act, taking into account the specifics provided for in paragraph 19 of this Regulation.

17. During the travel time of an employee sent on a business trip outside the territory of the Russian Federation, daily allowances are paid:

a) when traveling through the territory of the Russian Federation - in the manner and in the amount determined by the collective agreement or local regulatory act for business trips within the territory of the Russian Federation;

b) when traveling through the territory of a foreign state - in the manner and in the amount determined by the collective agreement or local regulatory act for business trips to the territory of foreign states.

19. When sending an employee on a business trip on the territory of the states - members of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which in the documents for entry and exit the border authorities do not make notes on crossing the state border, the date of crossing the state border of the Russian Federation when traveling from the territory of the Russian Federation and to the territory of the Russian Federation are determined by the marks in the travel certificate, issued as if on a business trip within the territory of the Russian Federation.

In case of a forced delay on the way, per diems for the time of delay are paid by decision of the head of the organization upon submission of documents confirming the fact of a forced delay.

20. An employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid per diems in foreign currency in the amount of 50 percent of the daily allowance expenses, determined by a collective agreement or a local regulatory act, for business trips to the territory of foreign states.

21. Expenses for renting a dwelling when sending employees on business trips to the territory of foreign states, confirmed by the relevant documents, are reimbursed in the manner and in the amount determined by the collective agreement or local regulatory act.

22. Travel expenses when sending an employee on a business trip on the territory of foreign states are reimbursed to him in the manner provided for in paragraph 12 of this Regulation when sent on a business trip within the territory of the Russian Federation.

23. When sending him on a business trip to the territory of a foreign state, an employee is additionally compensated for:

a) expenses for issuing a foreign passport, visa and other travel documents;

b) obligatory consular and airfield fees;

c) fees for the right of entry or transit of motor vehicles;

d) expenses for registration of compulsory medical insurance;

e) other obligatory payments and fees.

24. Reimbursement of other expenses associated with business trips in cases, in the manner and in the amount determined by the collective agreement or local regulatory act, is carried out upon submission of documents confirming these expenses.

During the period of temporary disability, the employee is paid temporary disability benefits in accordance with the legislation of the Russian Federation.

26. Upon returning from a business trip, the employee must submit to the employer within 3 working days:

an advance report on the amounts spent in connection with the business trip and make the final settlement of the cash advance issued to him before leaving on a business trip for travel expenses. The advance report shall be accompanied by a duly executed travel certificate, documents on the rental of accommodation, actual travel expenses (including an insurance premium for compulsory personal insurance of passengers in transport, payment for services for issuing travel documents and providing bedding on trains) and other expenses related to a business trip;

a report on the work performed on a business trip, agreed with the head of the structural unit of the employer, in writing.

Federal Law N 90-FZ<1>changes have been made to Art. 166 of the Labor Code of the Russian Federation, in accordance with which the specifics of sending employees on business trips are established by the Government of the Russian Federation. Currently, such features are approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749 "on business trips" (hereinafter - Regulation N 749). The document has been in force since October 25, 2008. Analyzing this normative act, in this article we will tell you what you need to pay attention to when sending an employee on a business trip.

<1>Federal Law No. 90-FZ of June 30, 2006 "On Amendments to the Labor Code of the Russian Federation, Recognition of Certain Regulatory Legal Acts of the USSR as Invalid on the Territory of the Russian Federation and Repealed Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation".

Let us make a reservation right away that before the introduction of this regulatory act, when sending an employee on a business trip, budgetary institutions were guided by the Instruction "On business trips within the USSR", approved by the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions dated April 7, 1988 N 62 (hereinafter - Instruction N 62). This document is quite old, but to this day it is valid in the part that does not contradict Regulation N 749.

It is worth noting that Regulation N 749, in contrast to Instruction N 62, applies to business trips taking place both on the territory of the Russian Federation and on the territory of foreign states.

According to Art. 166 of the Labor Code of the Russian Federation and clause 3 of Regulation N 749, a business trip is recognized as a trip of an employee by order of the employer for a certain period to perform an official assignment outside the place of permanent work. Moreover, if the employee was sent by the employer to a separate subdivision of the sending organization (representative office, branch), located outside the place of permanent work, then this is also considered a business trip.

Note. Business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips (Article 166 of the Labor Code of the Russian Federation, clause 3 of Regulation N 749).

Issuing a travel certificate

Along with an order, job assignment, etc., issued when an employee is sent on a business trip, a travel certificate is drawn up for the employee. It is issued in one copy, handed over to the employee and is with him during the entire period of the business trip.

A travel certificate is a document confirming the actual length of stay at the place of business trip.

Features of sending employees on business trips

The period of stay is determined by the marks on the date of arrival at the destination and departure from it, which are affixed to the certificate and certified by the signature of an authorized official and the seal used in the economic activities of the organization to which the employee is seconded.

If an employee is sent on a business trip to organizations located in different settlements, then arrival and departure notes in the travel certificate are made in each organization.

It should be noted that sending an employee on a business trip outside the Russian Federation is carried out by order of the employer without issuing a travel certificate (clause 15 of Regulation N 749). In this case, it is not necessary, since the marks on crossing the border of foreign states are put by the relevant authorities in the employee's passport.

An exception is a business trip to some CIS countries with which intergovernmental agreements have been concluded. In these countries, border crossing marks are not made, and the fact of the employee's stay at the place of business trip is confirmed by a business trip certificate, issued as if on business trip on the territory of the Russian Federation.

Business trip period

When sending an employee on a business trip, its term is determined by the employer, taking into account the volume, complexity and other features of the official assignment (clause 4 of Regulation N 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 seconded person, and the day of arrival is the date of arrival of the specified vehicle at the place of permanent work. When the vehicle departs before 24:00 inclusive, the day of departure is considered the current day, and from 00:00 and later - the next day. According to the same scheme, the day of arrival of the employee at the place of permanent work is determined. In this case, if the station, pier or airport is located outside the settlement, the time required to travel to the station, pier, airport is taken into account.

Example 1. The health care institution of the Moscow region sends an employee on a business trip to St. Petersburg to master new equipment. The worker flies by plane from the Moscow airport on 22.12.2008 at 0.45 min. Check-in for the flight starts on 21.12.2008 at 22.00, the journey to the airport takes 2 hours. In this regard, the employee leaves the place of permanent work on 21.12.2008. The date of his return from a business trip to Moscow is December 26, 2008 at 9.40.

Based on clause 4 of Regulation N 749, the day of departure of the employee on a business trip is 12/21/2008, and the day of arrival is 12/26/2008.

Note. The obligation of the employee to be on the day of departure on a business trip and on the day of arrival from it at the workplace is determined by agreement with the employer (clause 4 of Regulation N 749).

Guarantees and compensations provided to the seconded worker

In accordance with Art. 167 of the Labor Code of the Russian Federation, when sending an employee on a business trip, he is guaranteed the preservation of his place of work (position) and average earnings, as well as reimbursement of expenses associated with a business trip.

The average earnings for the period of the employee's being on a business trip and the days of being on the road, including for the time of a forced stop on the way, is saved for all days of work according to the schedule established by the sending organization. An employee working part-time during a business trip retains the average earnings from the employer who sent him on a business trip. If an employee is sent on a business trip at the same time to the main place of work and part-time work, then given earnings for the duration of a business trip, he is kept by both employers (clause 9 of Regulation N 749).

If an employee, while on a business trip, performs an official task on weekends or non-working holidays, then payment for such days is made in accordance with Art. 153 of the Labor Code of the Russian Federation, that is, not less than double the amount, or he may be given another day of rest.

For the period of temporary disability that occurred during a business trip, the employee is paid temporary disability benefits in accordance with the legislation of the Russian Federation (Article 183 of the Labor Code of the Russian Federation).

Note. If, at the request of the employee, his wages during the business trip are sent by mail, then the employer bears the costs of sending (clause 11 of Regulation N 749).

In accordance with Art. 168 of the Labor Code of the Russian Federation and clause 11 of Regulation N 749, the seconded worker is reimbursed for:

travel expenses;
the cost of renting a dwelling;
additional expenses associated with living outside the place of permanent residence (daily allowance);
other expenses incurred by the employee with the permission or knowledge of the employer.

As a rule, when sending an employee on a business trip, he is given a cash advance to pay for the above expenses. Upon returning from a business trip, the employee must report on the funds spent within 3 days, drawing up an advance report and providing documents confirming the expenses incurred. On their basis, the accountant of the organization makes the final settlement of the cash advance issued before leaving on a business trip.

Features of reimbursement of expenses during a business trip in the territory of the Russian Federation

Recall that for organizations financed from the federal budget, the amount of expenses associated with business trips on the territory of the Russian Federation (daily allowances, expenses for travel and renting a dwelling) are established by Decree N 729<2>.

<2>Decree of the Government of the Russian Federation of 02.10.2002 N 729 "On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget."

However, Art. 168 of the Labor Code of the Russian Federation and clause 11 of Regulation N 749, organizations are granted the right to independently determine the amount of these payments by a collective agreement or other local regulatory act. In addition, when reimbursement of expenses associated with business trips on the territory of the Russian Federation, it is necessary to take into account a number of features.

Per diem (additional costs). Reimbursement of these expenses is made for each day the employee is on a business trip, including weekends and non-working holidays, as well as for days on the road (clause 11 of Regulation N 749). In the event of a forced stop or delay of an employee on the way, daily allowances for this time are paid by decision of the head of the organization on the basis of the documents submitted confirming the fact of the forced delay (clause 19 of Regulation N 749).

At the same time, the expediency of the daily return of an employee from a business trip in each case is determined by the head of the institution, taking into account the distance, the conditions of transport communication, the nature of the task being performed, and the need to create conditions for the employee to rest (clause 11 of Regulation N 749).

Travel expenses to the place of business trip on the territory of the Russian Federation and back - to the place of permanent work, as well as travel expenses from one settlement to another, if the employee is sent to several organizations located in different settlements, include (clause 12 of Regulation N 749):

travel expenses by public transport to and from the station, pier, airport, if such points are located outside the settlement, but only if there are documents (tickets) confirming these expenses;
insurance premium for compulsory personal insurance of passengers in transport;
payment for services for issuing travel documents and providing bedding on trains.

Expenses for hiring and booking residential premises on the territory of the Russian Federation are reimbursed to employees (except when they are provided with free housing) in the manner and amount determined by the collective agreement or local regulatory act (clause 14 of Regulation N 749).

Accommodation expenses are also reimbursed in case of:

the employee is on a business trip in an area from where he can return to his place of permanent residence daily, however, by decision of the head, after finishing the working day, he remains at the place of business trip (clause 11 of Regulation N 749);
renting housing during a forced stop on the way to the place of business trip or back (clause 13 of Regulation N 749).

Features of reimbursement of expenses during a business trip on the territory of a foreign state

When paying and reimbursement of expenses related to business trips outside the Russian Federation, it is necessary to take into account some features.

Daily. For organizations in which the payment of daily allowances for business trips on the territory of a foreign state is provided for at the expense of funds from the federal budget, the amount of daily allowances is established by Decree N 812<3>. However, the institution can determine their size independently and fix it in a collective agreement or in another local regulatory act (clause 16 of Regulation N 749).

<3>Decree of the Government of the Russian Federation of December 26, 2005 N 812 "On the amount and procedure for paying daily allowances in foreign currency and allowances for daily allowances in foreign currency for business trips to foreign countries of employees of organizations financed from the federal budget."

During the travel time of an employee sent on a business trip abroad, daily allowances are paid (clause 17 of Regulation N 749):

when traveling on the territory of the Russian Federation - in the manner and in the amount determined by the collective agreement or local regulatory act for business trips within the territory of the Russian Federation;
when traveling through the territory of a foreign state - in the manner and in the amount determined by the collective agreement or local regulatory act for business trips on the territory of foreign states.

Note. When an employee travels from the territory of the Russian Federation, the date of crossing the State Border of the Russian Federation is included on the days for which daily allowances are paid in foreign currency, and when moving to the territory of the Russian Federation, on days for which daily allowances are paid in rubles (clause 18 of Regulation N 749).

If an employee is sent on a business trip to the territory of two or more foreign states, then daily allowance for the day of crossing the border between states is paid in foreign currency according to the norms established for the state to which the employee is sent.

In the event of the return of a seconded worker from the territory of a foreign state on the same day on which he went there, daily allowances are paid to him in foreign currency in the amount of 50% of the cost rate for the payment of daily allowances determined for business trips on the territory of a foreign state (clause 20 of Regulation N 749 ).

Example 2. The deputy chief physician of the city hospital was sent on a business trip to Lithuania. Date and time of his departure from the airport - 12/17/2008, 6.00. He returned to the Russian Federation on the same day at 22.00. The hospital is financed from the federal budget and, when calculating the amount of per diems reimbursed to employees sent abroad, is guided by Decree N 812. How much per diem should be paid to this employee?

According to Appendix No. 1 of Resolution No. 812, the daily allowance for employees sent on a business trip to Lithuania is $57 per day. However, in this case, the employee returned from a business trip on the same day that he went abroad (12/17/2008). Therefore, in accordance with paragraph 20 of Regulation N 749, the daily allowance is 28.5 US dollars (57 x 50%).

Travel and accommodation expenses. Recall that for organizations financed from the federal budget, the Limits for reimbursement of expenses for renting housing in foreign currency for workers sent abroad are established by Order N 64n<4>. At the same time, the procedure and amount of reimbursement of these expenses on the territory of foreign states may be determined by a collective agreement or a local normative act. However, it should be noted that the procedure for reimbursement of expenses for travel to the territory of foreign states is similar to the procedure for reimbursement of such expenses when sending employees on a business trip in the territory of the Russian Federation.

<4>Order of the Ministry of Finance of Russia dated August 2, 2004 N 64n "On the establishment of maximum rates for reimbursement of expenses for renting housing in foreign currency during business trips to foreign countries for employees of organizations financed from the federal budget."

Other expenses incurred by the employee with the permission or knowledge of the employer. In accordance with paragraph 23 of Regulation N 749, an employee who is sent on a business trip to the territory of a foreign state is additionally compensated for:

a) expenses for issuing a foreign passport, visa and other travel documents;

b) obligatory consular and airfield fees;

c) fees for the right of entry or transit of motor vehicles;

d) expenses for registration of compulsory medical insurance;

e) other obligatory payments and fees.

Note. When paying and reimbursement of expenses in foreign currency related to a business trip outside the Russian Federation, including the issuance of an advance payment in foreign currency to a business traveler, it is necessary to be guided by Federal Law No. 173-FZ of December 10, 2003 "On Currency Regulation and Currency Control".

In conclusion, it should be noted that all expenses associated with business trips are reimbursed if there are documents confirming them.

L. Lartseva

Magazine editor

"Institutions of culture and art:

accounting and taxation"

Commentary on Decree of the Government of the Russian Federation of October 13, 2008 N 749 “On the peculiarities of sending employees on business trips”

Commentary on the Decree of the Government of the Russian Federation
dated 13.10.2008 N 749 “On the features of the direction of employees
on business trips"

According to Art. 166 of the Labor Code of the Russian Federation, a business trip is recognized as a trip of an employee by order of the head of the organization for a certain period to another locality to perform an official assignment outside the place of his permanent work.

Features of sending employees on business trips are established in the manner determined by the Government of the Russian Federation. Note that until October 2008 there was no regulatory document defining these features. Organizations and institutions of all forms of ownership were guided by the Instructions of the USSR State Committee for Labor and social issues, of the All-Union Central Council of Trade Unions of 04/07/1988 N 62 “On business trips within the USSR”, which did not quite comply with the norms of the current labor legislation, therefore the Government of the Russian Federation issued a Resolution of 10/13/2008 N 749 “On the peculiarities of sending workers on business trips” (hereinafter - the Regulation).

The regulation defines a number of features of the procedure for sending employees on business trips both on the territory of the Russian Federation and on the territory of foreign states.

Paragraph 3 of the Regulations gives a clear definition of the place of permanent work. This is the location of the organization (its separate structural subdivision), the work in which is conditioned by the employment contract.

It is envisaged that employees are sent on business trips by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work.

Please note: an employee's trip, by order of the employer, to a separate subdivision of the sending organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip (clause 3 of the Regulations).

Paragraph 4 of the Regulation establishes that the period of a business trip is determined by the employer, taking into account the volume, complexity and other features of the assignment. The day of departure on a business trip is the date of departure of the train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival from the business trip is the date of arrival of the specified vehicle at the place of permanent work. When the vehicle is sent before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day.

If the place of departure is outside the settlement, the time required for its passage is taken into account.

The issue of attendance at work is decided by agreement between the employer and the employee.

Business trip registration

Earlier, the Ministry of Finance, in Letter N 03-03-04/1/442 dated December 26, 2005, indicated that before sending an employee on a business trip, it is necessary to issue:

- an order to send on a business trip;

- travel certificate.

Currently, these requirements are enshrined in clause 7 of the Regulations.

The order must indicate the last name and initials of the seconded worker, his position, the structural unit where he works, the purpose, time and place of the business trip, as well as the source of payment for travel expenses (at the expense of budgetary or non-budgetary funds of the institution).

An order to send an employee on a business trip is signed by the head of the institution. Moreover, employees sent on a business trip must familiarize themselves with the order and put their signature in it. This order serves as the basis for issuing a travel certificate to an employee.

Particular attention should be paid to the correct execution of the travel certificate. If the order to send on a business trip, if necessary, can be completed even after the end of the business trip, since this document is internal, then it is difficult to issue a travel certificate. This is due to the fact that at each destination the employee must make notes on the time of arrival and departure, which are certified by the seal of the organization where he was sent on a business trip.

A travel certificate is the main document that confirms the fact itself, as well as the number of days the employee is on a business trip.

Guarantees and compensation for posted workers

In accordance with Art. 167 of the Labor Code of the Russian Federation, an employee sent on a business trip is guaranteed the preservation of the place of work (position) and average earnings, as well as reimbursement of expenses associated with the business trip. The provisions of labor legislation apply only to persons who are in labor relations with the institution on the basis of employment contracts (contracts), therefore, such employees are entitled to guarantees and compensation when sent on business trips. These norms of labor legislation are now enshrined in clause 9 of the Regulations.

According to Art. 168 of the Labor Code of the Russian Federation, the employee is subject to compensation:

- the cost of renting a dwelling;

- travel expenses to the place of business trip and back;

- daily;

- other expenses (for example, payment for communication or mail services made with the permission of the employer).

In accordance with paragraph 10 of the Regulations, when sending him on a business trip, an employee is given a cash advance to pay for travel expenses and renting a dwelling and additional expenses associated with living outside the place of permanent residence (per diem). Expenses for travel and renting a dwelling, per diem, as well as other expenses incurred by an employee with the permission of the head of the organization, are subject to reimbursement according to the norms determined by the collective agreement or local normative act (clause 11 of the Regulation).

However, for the proper organization and accounting of travel expenses in budget institutions it is necessary to take into account the dimensions established in the following regulatory enactments:

- in Decree of the Government of the Russian Federation of 02.10.2002 N 729 “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget” (hereinafter - Decree N 729);

- in the Order of the Ministry of Finance of the Russian Federation dated 02.08.2004 N 64n “On the establishment of maximum rates for reimbursement of expenses for renting housing in foreign currency during business trips to foreign countries for employees of organizations financed from the federal budget”.

Decree N 729 establishes the following amounts of reimbursement of expenses from the federal budget:

1) expenses for renting a dwelling (except for the case when an employee sent on a business trip is provided with free accommodation) - in the amount of actual expenses confirmed by the relevant documents, but not more than 550 rubles.

per day; in the absence of documents confirming these expenses - 12 rubles. per day;

2) expenses for the payment of per diems - in the amount of 100 rubles.

Regulations on business trips - sample 2018

for each day of being on a business trip, including weekends and holidays, days on the road, including the days of departure and arrival.

The institution has the right to pay these types of expenses in a higher amount at the expense of funds received from income-generating activities, if they are established by the collective agreement of the organization.

Please note: an employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid daily allowances in foreign currency in the amount of 50% of the daily allowance costs, determined by a collective agreement or local regulatory act, for business trips in the territory foreign states (clause 20 of the Regulations).

It must be remembered that the tax legislation provides for the following: when an employer pays an employee for travel expenses, daily allowances are not subject to taxation within:

- 700 rubles. - for each day of being on a business trip on the territory of the Russian Federation;

— 2,500 rubles. - for each day of being on a business trip abroad (clause 3 of article 217 of the Tax Code of the Russian Federation).

Also, the costs of renting a dwelling are not subject to taxation, but not more than 700 rubles. for each day of being on a business trip on the territory of the Russian Federation and not more than 2,500 rubles. for each day of being on a business trip abroad, even if the taxpayer has not submitted supporting documents.

Expenses for travel to and from the place of a business trip (including an insurance premium for compulsory personal insurance of passengers on transport, payment for travel documents, expenses for the use of bedding on trains) in accordance with Decree N 729 are subject to reimbursement in the amount of actual expenses confirmed travel documents, but not exceeding the fare:

- by rail - in a compartment car of a fast branded train;

- by water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with comprehensive service passengers, in a category II cabin of a river vessel of all lines of communication, in a category I cabin of a ferry vessel;

- by air - in the economy class cabin;

— by car- in motor vehicle public (except taxis).

In the absence of travel documents confirming the costs incurred, the costs are reimbursed in the amount of the minimum fare:

- by rail - in a reserved seat car passenger train;

- by water transport - in the cabin of the X group of a sea vessel of regular transport lines and lines with integrated passenger service, in the cabin of category III of a river vessel of all lines of communication;

- by road - in a general type bus.

In accordance with clause 15 of the Regulations, the employee is sent on a business trip outside the territory of the Russian Federation by order of the employer without issuing a travel certificate, except for cases of business trips to states that are members of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which documents for entry and exit border authorities do not make marks on crossing the state border.

S.R. Guliyeva,

journal expert
“Payment in a budgetary institution:

acts and comments for the accountant“

GOVERNMENT OF THE RUSSIAN FEDERATION

ABOUT THE PECULIARITIES OF EMPLOYEE REFERRALS
ON BUSINESS TRAVEL

In accordance with Article 166 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:
1. Approve the attached Regulations on the peculiarities of sending employees on business trips.
2. To the Ministry of Health and social development Russian Federation to provide clarifications on issues related to the application of the Regulations approved by this Decree.

Prime Minister
Russian Federation
V. PUTIN

Approved
Government Decree
Russian Federation
dated October 13, 2008 N 749

POSITION
ABOUT THE PECULIARITIES OF EMPLOYEE REFERRALS
ON BUSINESS TRAVEL

Employees who are in labor relations with the employer are sent on business trips.
3. For the purposes of these Regulations, the place of permanent work should be considered the location of the organization (separate structural subdivision of the organization), the work in which is conditioned by the employment contract (hereinafter referred to as the sending organization).
Employees are sent on business trips by order of the employer for a certain period of time to perform official assignments outside the place of permanent work. The trip of an employee sent on a business trip (hereinafter referred to as the employee) by order of the employer or a person authorized by him to a separate subdivision of the sending organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip.
Business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips.
4. The duration of a business trip is determined by the employer, taking into account the volume, complexity and other features of the assignment.
The day of departure on a business trip is the date of departure of the train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival from the business trip is the date of arrival of the specified vehicle at the place of permanent work. When the vehicle is sent before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day.
If the station, pier or airport is located outside the settlement, the time required to travel to the station, pier or airport is taken into account.
Similarly, the day of arrival of the employee at the place of permanent work is determined.
The issue of the 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 decided by agreement with the employer.
5. The remuneration of the work of an employee in the event that he is involved in work on weekends or non-working holidays is made in accordance with the labor legislation of the Russian Federation.
6. The purpose of the employee's business trip is determined by the head of the sending organization and is indicated in the job assignment, which is approved by the employer.
7. On the basis of the decision of the employer, the employee is issued a travel certificate confirming the period of his stay on a business trip (the date of arrival at the point (points) of destination and the date of departure from it (from them)), except for the cases specified in paragraph 15 of this Regulation.
The travel certificate is issued in one copy and signed by the employer, handed over to the employee and kept by him during the entire period of the business trip.
The actual period of stay at the place of business trip is determined by the notes on the date of arrival at the place of business trip and the date of departure from it, which are made in the travel certificate and certified by the signature of an authorized official and the seal that is used in the economic activities of the organization to which the employee is seconded to certify such signatures.
If the employee is seconded to organizations located in different settlements, the marks in the travel certificate on the date of arrival and the date of departure are made in each of the organizations to which he is seconded.
8. The procedure and forms of accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded are determined by the Ministry of Health and Social Development of the Russian Federation.
9. The average earnings for the period the employee was on a business trip, as well as for the days on the road, including for the time of a forced stop on the way, is retained for all days of work according to the schedule established by the sending organization.
An employee working part-time during a business trip retains the average earnings from the employer who sent him on a business trip. In the case of sending such an employee on a business trip at the same time for the main job and work performed on a part-time basis, the average earnings are retained by both employers, and the reimbursed business trip expenses are distributed among the sending employers by agreement between them.
10. When sending him on a business trip, an employee is given a cash advance to pay for travel expenses and renting a dwelling and additional expenses associated with living outside the place of permanent residence (daily allowance).
11. Employees are reimbursed for travel expenses and rent of accommodation, additional expenses associated with living outside their permanent place of residence (daily allowance), as well as other expenses incurred by the employee with the permission of the head of the organization.
The amount of expenses associated with a business trip is determined by a collective agreement or a local normative act.
Additional expenses associated with living outside the place of residence (per diems) are reimbursed to the employee for each day on a business trip, including weekends and non-working holidays, as well as for days on the road, including for the time of a forced stopover, subject to the provisions provided for in paragraph 18 of this Regulation.
During business trips to the area from where the employee, based on the conditions of transport communication and the nature of the work performed on a business trip, has the opportunity to return daily to the place of permanent residence, daily allowances are not paid.

If the employee at the end of the working day, in agreement with the head of the organization, remains at the place of business trip, then the costs of renting a dwelling, upon providing the relevant documents, are reimbursed to the employee in the amount determined by the collective agreement or local normative act.
In the case of sending to an employee on a business trip, at his request for wages, the costs of sending it are borne by the employer.
12.

Expenses for travel to the place of business trip on the territory of the Russian Federation and back to the place of permanent work and for travel from one settlement to another, if the employee is sent to several organizations located in different settlements, include the expenses for travel by public transport, respectively, to the station, pier, airport and from the station, pier, airport, if they are located outside the settlement, in the presence of documents (tickets) confirming these expenses, as well as an insurance premium for compulsory personal insurance of passengers in transport, payment for services for issuing travel documents and providing in bedding trains.

Business trips in the light of the new Decree of the Government of the Russian Federation of October 13, 2008 No. 749

A business trip is a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. Business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips (Article 166 of the Labor Code of the Russian Federation).

Features of sending on business trips

Features of sending employees on business trips are established in the manner determined by the Government of the Russian Federation.

This order was recently approved.

Thus, Decree of the Government of the Russian Federation of October 13, 2008 N 749 approved the Regulations on the peculiarities of sending employees on business trips (hereinafter - Decree N 749). The novelty of this Decree is the need for a collective agreement (or local normative act) to approve the maximum amount of expenses.

Note. Limits on expenses must be approved by a collective agreement (or local regulation).

Until that moment, issues related to business trips were regulated by the Instruction of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions of 04/07/1988 N 62 "On business trips within the USSR" (hereinafter - Instruction N 62). Moreover, this Instruction was applied to the extent that it did not contradict the Labor Code of the Russian Federation (Article 423 of the Labor Code of the Russian Federation). When applying Instruction N 62 at the present time, one should take into account the peculiarities of sending employees on business trips from Decree N 749. For state employees financed from the federal budget, Decree of the Government of the Russian Federation of 02.10.2002 N 729 is applied.

So, the employer is obliged to reimburse the employee for certain expenses that he made on a business trip. What amounts are subject to reimbursement is enshrined in Art. 168 of the Labor Code of the Russian Federation. These are travel and rental expenses, additional expenses associated with living outside the permanent place of residence (daily allowance), as well as other expenses incurred by the employee with the permission of the head of the organization. The amount of such expenses associated with a business trip is determined by a collective agreement or a local regulatory act.

If the employee at the end of the working day, in agreement with the head of the organization, remains at the place of business trip, then the costs of renting a dwelling upon presentation of the relevant documents are reimbursed to the employee in the amount determined by the collective agreement or local normative act.

Travel expenses reimbursement rates

At the expense of the federal budget, expenses are carried out in the following amounts:

renting a dwelling - in the amount of actual expenses, confirmed by the relevant documents, but not more than 550 rubles.
per day. In the absence of documents confirming these expenses - 12 rubles. per day;
per diem - 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 the insurance premium for compulsory personal insurance of passengers on transport, payment for travel documents, expenses for the use of bedding on trains) - in the amount of actual expenses confirmed by travel documents, but not above the fare, including:

by rail - in a compartment car of a fast branded train;
by air - in the economy class cabin;
public transport by road (except for taxis).

Moreover, if the employee has lost travel documents confirming the expenses incurred, payments are made in the amount of the minimum fare, including:

by rail - in a reserved seat car of a passenger train;
by road - in a general type bus.

I would like to emphasize that in clause 3 of Decree N 729 it is allowed to reimburse expenses in excess of the standard amounts at the expense of:

saving funds allocated from the federal budget for the maintenance of organizations;
funds received by organizations from entrepreneurial and other income-generating activities.

Imposing the new Decree N 749 on the current Decree N 729, the conclusion suggests itself that it is necessary to determine the amount of compensation in a collective agreement or a local normative act!

Due to other sources (Instruction of the Ministry of Finance of the USSR, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions of 04/07/1988 N 62):

rental housing - in full. In addition, it is taken into account as part of other expenses associated with production and sales (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation);
per diem in the amount of 100 rubles.
for each day of being on a business trip on the territory of the Russian Federation (Decree of the Government of the Russian Federation of 08.02.2002 N 93);
travel in the amount of the cost of travel by public air, rail, water and motor transport (except for taxis), including insurance payments for state compulsory insurance of passengers in transport, payment for services for the advance sale of travel documents, expenses for the use of bedding on trains. The employee is paid the costs of travel by public transport (except taxis) to the station, pier, airport, if they are outside the settlement.

Moreover, it is allowed not to impose personal income tax on the cost of services included in the fare in luxury cars (Letter of the Ministry of Finance of Russia dated 07.05.2008 N 03-04-06-01 / 125).

Note that the new Regulation N 749 on business trips does not contain restrictions on the type of transport (except for federal agencies!).

Single condition for the above normative documents- this is documentary evidence of costs (expenses) and their validity.

Taxation of excess travel expenses personal income tax

Travel expenses reimbursed to an employee general rule are not his income and are not subject to personal income tax (paragraph 9, clause 3, article 217 of the Tax Code of the Russian Federation) and only within the limits (exception - per diem, for one day, but not more than 700 rubles in the Russian Federation and 2500 rubles - foreign ), established in accordance with the legislation of the Russian Federation (paragraph 1, clause 3, article 217 of the Tax Code of the Russian Federation).

Unified social tax

All types established by Russian legislation are not subject to taxation by the unified social tax, legislative acts constituent entities of the Russian Federation, decisions of representative bodies local government compensation payments (within the limits established in accordance with the legislation of the Russian Federation), related, in particular, to the implementation individual labor duties (including reimbursement of travel expenses) (clause 2, clause 1, article 238 of the Tax Code of the Russian Federation).

income tax

Not subject to taxation:

travel of the employee to the place of business trip and back to the place of permanent work;
renting a dwelling, including the employee's expenses for paying additional services provided in hotels (with the exception of expenses for service in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities);
daily allowance or field allowance within the limits (100 rubles per day) approved by the Government of the Russian Federation;
registration and issuance of visas, passports, vouchers, invitations and other similar documents;
consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea channels, other similar structures and other similar payments and fees (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation).

E.V. Strokova

Chief Accountant

MSTU im. N.E. Bauman,

expert consultant

Publishing House "Accountant's Advisor"

Travel Regulations 2018

The 2018 travel provision sample will be able to ensure the effectiveness of business trips for employees of the organization in accordance with the requirements of the current Russian legislation. In addition, a properly executed document will help to avoid misunderstandings with the IFTS and GIT. The article will consider this local act, taking into account all the legal norms of the Russian Federation in 2018.

The need for a travel provision in 2018

The travel policy is a local document that regulates the procedure for reimbursement of expenses to employees during business trips. As a rule, the expenses of employees during business trips are as follows:

for housing;
for travel;
daily spending.

Please note that the travel policy, in the event of non-standard situations during a business trip, determines the course of action for both the employer and the employee. That is why it is important that each company develops its own local document, which clearly defines all the features of employee business trips.

However, there is no unequivocal answer to the question of the mandatory presence of a provision on business trips in the organization. This is due to the fact that all the monetary nuances associated with business trips can be reflected in another document - the regulation on remuneration.

In addition, in Russian legislation there is no mention that the provision on business trips is a mandatory local act of the enterprise.

In accordance with Part 4 of Article 168 of the Labor Code of the Russian Federation, the amount of compensation to employees for expenses incurred by them on business trips can be drawn up in accordance with the internal regulatory act of the company.

The 2018 travel policy template can be found here:

Do I need a travel permit in 2018?

A travel certificate is a document issued by an organization to an employee for the duration of his stay on a business trip. Thanks to this document it is possible to justify the place (time) of the employee's stay in his absence at the immediate workplace.

In 2018, an official certificate for an employee's business trip does not need to be issued, due to the fact that the document was canceled back in 2015.

Duration of a business trip: how to determine it?

Most often, the period of stay of an employee on a business trip is determined by the regulation on business trips. Often there are unforeseen events.

For example, an employee drove to a destination on a passing vehicle. In this situation, there are no specific instructions, which means that the duration of the employee's business trip will be determined in accordance with the order of the head of the enterprise, according to which the employee was sent on a business trip.

Thus, in order to determine how long an employee was on a business trip, you need to refer to the start date of the trip (in accordance with the order) and related documents (this depends on the individual situation).

Employee travel expenses

The structure of the travel regulations includes several sections, among which one of the main ones is the procedure for reporting, which is related to sending an employee on a business trip.

Often, the organization establishes a procedure according to which an employee who has returned from a business trip is obliged to provide documentary evidence of the targeted spending of funds during the time spent on a business trip within three days.

It is recommended that the expense items of an employee during a business trip be specified in the travel regulations. For example, you can set a limit on the amount of food for an employee on a business trip in the amount of 1000 rubles (per day). This amount will be reimbursed to the employee who came from a business trip.

The 2018 travel policy should also reflect the mechanism for compensating staff members who use personal vehicles for business travel. In this situation, the duration of the business trip should be determined on the basis of an official letter signed by the business traveler after he returns to the company's office.

Features of day trips and memos in 2018

Business trips are not only long, but also one-day. The head of the enterprise independently decides on the possibility of sending an employee on a business trip for one day, taking into account the following points:

the number of kilometers to the place of business trip;
the nature of the work performed;
the time that the employee will need to rest;
employment of an employee on a business trip.

Further, the decision of the management is reflected in the memo. If it is not possible to send an employee on a business trip for one day, a decision is made to pay the employee daily travel expenses.

In these cases, a memo is written upon the return of the employee from the trip.

If the business trip takes only one day, and the employee returns by night, then it is the responsibility of the enterprise to compensate the following expenses of the employee:

for travel;
for the transportation of luggage, which is necessary for the performance of work duties.

Per diem travel expenses are non-refundable in this case.

Note that the current legislation of the Russian Federation does not contain a requirement for the mandatory preparation of a memo. This issue is at the discretion of the employer and depends on the individual situation.

The document can be drawn up in free form. The employer should include the following information:

1. Reasons why an employee goes on a business trip.

2. Tasks assigned to the seconded worker.

In some situations, a memo can be issued by an employee. These are the cases:

1. The employee does not have documents that confirm the money allocated to him for a business trip.

2. The employee used personal (rented / official) transport during a business trip.

How are expenses paid when an employee leaves on a day off?

The Ministry of Labor of the Russian Federation, in letter No. 14-2-337 dated December 25, 2013, clarified the payment of an employee's expenses if he is sent on a business trip (or returns from it) on weekends.

In particular, in accordance with the norms of Article 153 of the Labor Code of the Russian Federation, sending on a business trip, as well as returning from it on a day off, will have to be paid at least twice the amount.

If desired, the employee has the right to refuse double payment of expenses on weekends and choose the usual compensation and days off that will be convenient for him.

Insurance contributions from travel expenses exceeding the norm in 2018

Current legislation requires that per diem travel expenses that exceed the established amount be paid insurance premiums. Based on paragraph 2 of Article 422 of the Tax Code of the Russian Federation, the standards for daily travel expenses in 2018 are as follows:

for trips within the Russian Federation - 700 rubles (per day);
for trips to other countries - 2500 rubles (per day).

Be sure to take these guidelines into account when drafting your travel regulations for 2018.

In conclusion, we give an example of the calculation.

Let's assume that for business trips within the Russian Federation, the organization has set the minimum amount of daily travel expenses - 1100 rubles (per day). The firm needed to send an employee on a three-day business trip to a neighboring region.

What amount of money in this case will fall under the payment of insurance premiums?

The amount of daily expenses of an employee for three days will be 3,300 rubles. So the calculation will look like this:

3300 - 2100 = 1200 rubles.

From the amount of 1200 rubles, you will need to pay insurance premiums.

Recall that each organization has the right to independently decide on the amount of daily travel expenses, both for business trips in Russia and for business trips to other states.

also interesting:

Government of the Russian Federation

decree

"On the peculiarities of sending employees on business trips"

As amended on: 03/25/2013 N 257;
05/14/2013 N 411

In accordance with Article 166 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

Approve the attached Regulations on the peculiarities of sending employees on business trips.
The Ministry of Labor and Social Protection of the Russian Federation to provide clarifications on issues related to the application of the Regulations approved by this Resolution.

Prime Minister
Russian Federation
V.Putin

Approved
Government Decree
Russian Federation
dated October 13, 2008 N 749

Regulations on the peculiarities of sending employees on business trips

2. Employees who are in labor relations with the employer are sent on business trips.

Employees are sent on business trips on the basis of the decision of the employer for a certain period of time to perform official assignments outside the place of permanent work. The trip of an employee sent on a business trip by the decision of the employer to a separate subdivision of the sending organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip.

(paragraph two of clause 3 - as amended by Decree of the Government of Russia dated December 29, 2014 N 1595).

Previous edition: "Employees are sent on business trips by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. The trip of an employee sent on a business trip (hereinafter referred to as the employee) by order of the employer or a person authorized by him to a separate subdivision of the sending organization (representative office, branch ), located outside the place of permanent work, is also recognized as a business trip.

Business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips.

4. The duration of a business trip is determined by the employer, taking into account the volume, complexity and other features of the assignment.

If the station, pier or airport is located outside the settlement, the time required to travel to the station, pier or airport is taken into account.

Similarly, the day of arrival of the employee at the place of permanent work is determined.

The issue of the 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 decided by agreement with the employer.

5. The remuneration of the work of an employee in the event that he is involved in work on weekends or non-working holidays is made in accordance with the labor legislation of the Russian Federation.

6. Expired

Previous version: The purpose of an employee's business trip is determined by the head of the sending organization and is indicated in the job assignment, which is approved by the employer.

7. The actual period of stay of the employee in the place of business trip is determined by the travel documents submitted by the employee upon his return from a business trip.

In the case of an employee traveling to the place of business trip and (or) back to the place of work by personal transport ( passenger car, motorcycle) the actual period of stay at the place of business trip is indicated in a memo, which is submitted by the employee upon returning from a business trip to the employer simultaneously with supporting documents confirming the use of the specified transport to travel to the place of business trip and back (waybill, bills, receipts, cash receipts and etc.).

(paragraph 7 - as amended by the Decree of the Government of Russia dated December 29, 2014 N 1595)

Previous edition:
7. On the basis of the decision of the employer, the employee is issued a travel certificate confirming the period of his stay on a business trip (date of arrival at the point (points) of destination and date of departure from it (from them)), except for the cases specified in paragraph 15 of this Regulation

The travel certificate is issued in one copy and signed by the employer, handed over to the employee and kept by him during the entire period of the business trip.

The actual period of stay at the place of business trip is determined by the notes on the date of arrival at the place of business trip and the date of departure from it, which are made in the travel certificate and certified by the signature of an authorized official and the seal that is used in the economic activities of the organization to which the employee is seconded to certify such signatures.

(as amended by Decree of the Government of the Russian Federation of March 25, 2013 N 257)

10. An employee, when sent on a business trip, is given a cash advance to pay for travel expenses and renting a dwelling and additional expenses associated with living outside the place of permanent residence (per diem)

The amount of expenses associated with a business trip is determined by a collective agreement or a local normative act.

In the case of sending to an employee on a business trip, at his request for wages, the costs of sending it are borne by the employer.

(As amended by Decree of the Government of the Russian Federation of May 14, 2013 N 411)

15. Lost power

(as amended by Decree of the Government of Russia dated December 29, 2014 N 1595)

Previous version: An employee is sent on a business trip outside the territory of the Russian Federation by order of the employer without issuing a travel certificate, except for cases of business trips to the states - members of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which documents for entry and exit by border authorities do not marks are made on crossing the state border.

16. Payment and (or) reimbursement of the employee's expenses in foreign currency associated with a business trip outside the territory of the Russian Federation, including the payment of an advance payment in foreign currency, as well as the repayment of an unspent advance payment in foreign currency issued to an employee in connection with a business trip, are carried out in accordance with Federal Law "On currency regulation and currency control".

17. During the travel time of an employee sent on a business trip outside the territory of the Russian Federation, daily allowances are paid:

(paragraph one of clause 19 - as amended by Decree of the Government of Russia dated December 29, 2014 N 1595)

Previous version: When sending an employee on a business trip on the territory of the states - members of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which in the documents for entry and exit the border authorities do not make notes on crossing the state border, the date of crossing the state border of the Russian Federation when following from the territory of the Russian Federation and to the territory of the Russian Federation are determined by the marks in the travel certificate, issued as when traveling on a business trip within the territory of the Russian Federation.

In case of a forced delay on the way, per diems for the time of delay are paid by decision of the head of the organization upon submission of documents confirming the fact of a forced delay.

23. When sending him on a business trip to the territory of a foreign state, an employee is additionally compensated for:

a) expenses for issuing a foreign passport, visa and other travel documents;

b) obligatory consular and airfield fees;

c) fees for the right of entry or transit of motor vehicles;

d) expenses for registration of compulsory medical insurance;

e) other obligatory payments and fees.

During the period of temporary disability, the employee is paid temporary disability benefits in accordance with the legislation of the Russian Federation.

26. Upon returning from a business trip, the employee must submit to the employer within 3 working days:

an advance report on the amounts spent in connection with the business trip and make the final settlement of the cash advance issued to him before leaving on a business trip for travel expenses. The advance report shall be accompanied by documents on the rental of accommodation, actual travel expenses (including payment for services for issuing travel documents and providing bedding on trains) and other expenses associated with a business trip;
(As amended by Decrees of the Government of Russia dated May 14, 2013 N 411 and December 29, 2014 N 1595)
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