Paying for travel is a tricky business. After all, usually any trip and work outside the permanent place entails increased expenses for the traveler. Additional costs are borne by the employer, who is obliged to reimburse the employee for his expenses. At the same time, the amounts of expenses and reimbursements can have tax consequences for both the employee and the employer.

It is worth recalling that, according to current legislation a business trip is a trip of an employee on the order of the employer for a certain period of time to perform an official assignment outside the place permanent job Employees are sent on business trips labor relations with the employer on the basis of his written solutions. Seconded workers have the right to guarantees and compensations established by the labor legislation of Russia.

Guarantees and compensation for business travelers

When sending employees on business trips, the employer is obliged to keep the places of work (positions) and average earnings, as well as reimburse the expenses associated with the business trip, namely:

1. Travel expenses;
2. Housing expenses;
3. Additional expenses associated with living outside the place of permanent residence (per diem);
4. Other expenses incurred by the employee with the permission or knowledge of the employer.

It is important to emphasize that in business trips not sent persons working under civil law contracts, as well as employees whose permanent work, in accordance with labor contracts, is carried out on the road.

At the same time, employees working remotely, as well as homeworkers, can be sent on business trips. When making a business trip, for example, from a place of permanent work (stationary workplace or from home) - to the location of the employing organization (by written order of the employer). Consequently, they can also count on appropriate guarantees and compensation. This position was once again confirmed by specialists from the Ministry of Labor of Russia in a letter

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.

... we believe that the trip remote worker to the employer's head office is a business trip.

Letter from the Ministry of Labor of Russia

Thus, the legislation special order remuneration of personnel when performing the official assignment of the employer outside the place of permanent work, as well as compensation for the corresponding expenses.

( , and Labor Code RF)

Before proceeding to the description of the calculations, we will outline the basic rules and procedure for business trips, list the documents that must be drawn up by the employer and employee in the process of making a business trip.

Order of secondment, payment and compensation

If it becomes necessary to send an employee on a business trip, the following procedure is observed:

Note to paragraphs 2 and 3: Currently, the certificate and job assignment are optional documents. However, they are recommended to be drawn up so that there are no disputes with the Federal Tax Service.

Travel documentation

It is important to remember that only a properly executed business trip can guarantee the preservation wages and cover all necessary costs associated with it. However, in practice, questions and disagreements often arise regarding the reimbursement of travel expenses. In this case, our lawyer will help to solve most of the issues by providing a free online consultation.

So, travel allowances are paid on the basis of the following documents:

1. Order on sending on a business trip;
2. Travel certificate with a note of arrival and departure from each destination (including from the organization that sent the employee) with the signatures of authorized persons and the seals of the relevant organizations;
3. Expense report, which details the receipt and expenditure of the disbursed funds;
4. Documents confirming the expenses incurred by the employee (tickets, bills, checks, etc. For convenience, they are pasted on a piece of paper and attached to the expense report);
5. The time sheet for the period of work in which the business trip was made - for calculating wages for the days of departure.

The Ministry of Finance of Russia, when considering the issue of insurance premiums and personal income tax when compensating employees with a traveling nature of work for expenses related to business trips, expressed the following opinion:

“In the absence of documents confirming the expenses of employees, the compensatory nature of these payments is lost and these incomes are subject to income tax individuals according to established order".

The seconded employee is entitled to the following types of payments for work outside the permanent workplace:

The calculation of earnings for the period of being on a business trip is based on the average salary of an employee. The first rule in this regard is the procedure for determining the period of work, income data for which are taken into account:

After determining the billing period, it is important to correctly exclude from it the days when, receiving various kinds of payments from the organization, the employee did not actually work. Among them:

• Days spent on sick leave and on maternity leave;
• Days paid at the average salary (vacation, business trip);
• Days of downtime due to the fault of the employer;
• Vacation at own expense and parental leave;
• The strike period without the participation of this employee;
• Special holidays established by law for looking after a disabled child.

The average income for the period of work in the part-time mode is calculated based on the actual hours worked. With the summarized accounting of working hours, the calculation is made on the basis of average hourly earnings.

To determine the amount, you need to do the following:

1. Payments accrued to an employee for the calculation period should be divided by the amount of days worked from the same period;
2. The amount received is multiplied by the number of days of the trip.

When calculating the average salary for travel allowances, the following situations often arise regarding the ratio of an employee’s regular daily salary to the average:

1. When the average salary exceeds the regular salary, travel allowances are made at the average;
2. If the average earnings are lower than the daily salary, local regulatory legal acts (regulatory legal acts) of most organizations allow additional payments in order to avoid infringing on the rights of workers.

In practice, very often there are cases when a person has to spend his days off on a business trip:

1. Directly performing official duties;
2. While on the road to your destination or returning home.

In such a case, the legislation contains norms establishing the following remuneration options:

• double payment;
• Single payment with the provision of time off upon arrival at the place of work.

The controversial issue regarding the payment of subsequent travel on the service of an employee who received "double payments" does not currently have a clear answer. Unofficial interpretation of government sources calls for not taking into account double payment business days during the calculation of the average salary.

How are travel allowances paid - daily allowance calculation

The payment of daily allowances is mostly regulated by collective agreements or other local acts of legal entities. And the main limitation for the employer in determining the amount of such payments is the taxation of amounts exceeding the limit with personal income tax (PIT). In accordance with this criterion, the daily allowance for posted workers in most companies does not exceed 700 rub.- the amount of daily allowance on a business trip in 2020 in Russia and 2 500 rub. - on a business trip.

As noted earlier, the specificity of a one-day business trip involves in most cases arriving home on the day of departure. Per diem payments are designed to compensate the employee's expenses caused by round-the-clock stay outside his home, in a foreign settlement. As a result, per diem payments one day business trip are subject to income tax. Exception from this rule are only one-day business trips abroad, for which the employee is charged half of the amount of daily compensation established in the organization.

Important features of the considered type of travel allowances are:

• the absence of a legislative requirement for documentary evidence of their spending by a seconded person;
• accrual of daily allowance for each day of business travel, including holidays and weekends.

Some specifics of the calculation of daily payments exist for paying for foreign business trips:

1. Daily allowances are issued in foreign currency at the exchange rate that exists at the time of issuance of funds;
2. It is advisable to pay per diem allowance for the last day of a business trip abroad in the amount established for domestic trips (700 rubles), which is associated with crossing the border of the Russian Federation on that day (the tax authorities, when giving such recommendations, refer to clause 18 of the Regulations on business trips).

Some companies practice full payment for the meals of the seconded person instead of paying daily allowances.

Calculation of travel allowances with excluded days

Example:

The salary of an employee from June 1, 2018 to May 31, 2019 is 5,000 rubles. From June 1, 2018, the employee takes a vacation of 28 days. Employee fell ill 10 calendar days- from 14 to 23 March (31 days in March, 21 of them worked), 2017 inclusive.

Travel allowances= RFP: 29.4 days *(M + (29.4 days : Cdn1 * Cotr1) * D

Travel allowances= ZP[for 12 months. 5000*12=60,000] : days * (M + 29.4 days: Kdn1 * Kotr1 * D) \u003d 4,893.45 rubles.

• D - the number of calendar days of vacation.

• M - the number of fully worked months in the billing period;
• • Kdn1 - the number of calendar days in not fully worked months;
  • Kotr1 - the number of calendar days in "incomplete" months falling on hours worked.

Travel expenses - reimbursement

Compensation of expenses incurred by a person in connection with his stay on a business trip is also regulated by local regulatory legal acts legal entity, but is limited by the need to pay personal income tax. Thus, the following types of travel expenses are not subject to taxation and insurance:

• Fare (including baggage allowance);
• For renting a home;
• For communication services;
• For passport and visas;
• For currency exchange.

At the same time, the cost of renting housing is exempt from tax with a certain limit of their daily amount:

• 700 rub.– for business trips within the Russian Federation;
• 2 500 rub.- for business trips abroad.

An important rule for exempting the listed expenses from personal income tax is their documentary evidence. Supporting documents are:

1. Travel ticket, paper printout of electronic travel document, boarding pass, cash receipt from a taxi, documentation confirming the use of personal transport - to confirm transportation costs;
2. Invoice or cash receipt from the hotel, rental agreement, contracts, invoices, checks for payment of real estate services - to confirm living expenses;
3. Accounts for payment of communication services, lists of telephone calls, luggage check - to confirm other expenses.

The local regulatory legal acts of the employing organization may provide for any other types of travel expenses and their restrictions, and even payment of expenses without presenting supporting documents.

In conclusion, we note that any violation of the rights and interests of an employee, including the incorrect calculation of travel allowances, can be appealed by him in court. You can also find answers to other questions on the topic, for example, on our website.

The calculator for calculating average earnings for a business trip is a special service that allows you to calculate the amount that must be given to an employee when sent on a business trip. We will explain how to use it and what rules you need to remember when calculating.

Total earnings for the billing period

Number of days worked for the billing period

Number of days on a business trip

The size of the daily allowance established in the organization

Travel allowance	Average daily earnings	The amount of daily allowance to be issued
0	0	0

Each time an employee is sent on a business trip, the employer is obliged to calculate travel allowances for issuance to the employee. Need to issue:

• advance payment for travel expenses to the place of business trip and back;
• money for renting a dwelling;
• per diem.

The worker is also entitled to pay for a business trip according to average earnings (2020): even if the trip lasts several months, the employer is obliged to keep it with the employee for the entire period of temporary absence on the instructions of the authorities.

How to calculate travel allowance online

Even if you know by heart the rules of how travel allowances are calculated, it is easy to make mistakes in the calculations, which can be followed by long disputes and proceedings. Our free service will help to avoid them.

How to use the online travel calculator in 2020? This will require 4 digits:

• the total earnings of the employee for the last 12 months or for the period actually worked;
• the number of days worked (working days, if not sick, not on vacation);
• the duration of the trip;
• the daily allowance entered by the employer.

All figures must be entered in the proposed fields. And the program itself will calculate the necessary amounts.

We will show how to calculate travel allowances in 2020 with examples. Let's say employee Ivanov is sent on a business trip for 10 days. He worked in the organization for 6 months (from January to June 2020). With the help we determine that it is 116 days. During this period (according to the accounting department) he received 180,000 rubles. Daily allowance in the organization - 100 rubles for 1 day. We enter the initial data.

The program contains not only an algorithm for how to calculate travel allowances in 2020, it also considers average earnings and daily allowances. All these data are accurate and can be used in the work.

How to calculate travel expenses yourself

To do this, you need to calculate the average earnings, then multiply it by the number of days on a business trip. At first glance, it's not difficult. But it must be borne in mind that the procedure for calculating is set out in article 139 of the Labor Code of the Russian Federation, and the formula for calculating the average earnings for business trips is described in detail in Government Decree No. 922 of December 24, 2007, which approved the Regulations on the specifics of the procedure for calculating average wages.

Step 1. We calculate the number of actually worked days. These do not include sick leave, periods of temporary disability, being on, on annual paid leave, etc. ( complete list set out in paragraph 5 of the Decree of December 24, 2007 No. 922).

Step 2. Determine the total earnings. All payments that the employee received during the billing period must be added up. When adding up, check whether travel allowances are included in the calculation of average earnings in your case. Recall that only payments that the employee received by virtue of the law, and not for hours worked (temporary disability, for example), are not taken into account.

Step 3. Specify the average daily earnings. Divide total earnings by the number of days actually worked.

The next step in calculating travel allowances is to figure out how much to pay out. There is a nuance here. The average daily earnings must be multiplied by the number of working days of a business trip, but weekends and holidays do not turn on if the person did not work on these days. If he worked, they must be paid, moreover.

It is advisable to check all the numbers several times so that errors do not creep in. You can also use the online travel allowance calculator in 2020, a free service that does not allow inaccuracies.

Calculate per diem

For civil servants, calculating daily allowances for business trips in 2020 will not be difficult: an official can receive only 100 rubles per day of a business trip.

Employees commercial organizations the size of the daily allowance, so to speak, is not limited. Before entry into force federal law dated August 22, 2004 No. 122, Article 168 of the Labor Code of the Russian Federation stated that “the amount of compensation cannot be less than the amount established by the Government Russian Federation... ". Now this is no longer the case, and the size of the daily allowance can start from one ruble, and the upper limit is not limited.

The size of the daily allowance is determined by the local normative act organizations, but when determining it, it must be remembered that per diems are not taxed on personal income within 700 rubles in Russia and 2,500 rubles abroad for each day of a business trip. Amounts exceeding the specified values ​​are subject to taxation in accordance with Article 217 of the Tax Code of the Russian Federation.

Travel allowance calculation example

Let's say the head of the department technical control A.V. Vasilyev goes on a business trip on January 22, 2019 for 12 days. In the period from 01/22/2018 to 01/21/2019, there are a total of 246 working days. We exclude the period of being on annual paid leave - 20 working days, 10 working days for a period of temporary disability. Total 216 days worked.

Per reporting period Vasiliev's salary was 540,000 rubles (45,000 rubles × 12 months).

The average daily earnings amounted to 2,500 rubles (540,000 rubles / 216 days worked).

Vasiliev is leaving on a business trip for 12 days, so he will receive 8,400 rubles per diem (700 rubles × 12 days).

Thus, the amount of travel allowance amounted to 33,400 rubles (2,500 rubles × 10 days of a business trip (because there are two days off during a business trip) and plus 8,400 daily allowances).

For the sake of interest, we check the calculations on the calculator.

The numbers match. Only with independent calculations, we spent 10-15 minutes, and the calculator gave the results instantly.

Calculation of travel expenses

If the organization does not provide for a procedure for ordering and paying for travel documents, the employee can independently organize his trip to the place of business trip and back by ordering and paying for tickets from the amount of the advance payment issued to him.

To prevent employees from traveling in business class or traveling on trains in sleeping cars, employers can set certain limits on expenses, as is done for civil servants in Government Decree No. 729 dated 02.10.2002.

Restrictions on travel expenses to the place of business trip and back:

• by rail - only in the 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 a public vehicle, except for a taxi.

Calculation of travel allowances for renting a dwelling

It is made in the same way as travel expenses. Government Decree No. 729 limits the expenses of civil servants for renting residential premises to 550 rubles per day.

However, the Government decided that expenses exceeding the specified amounts, as well as other expenses related to business trips (provided that they were made by the employee with the permission or knowledge of the employer), can be reimbursed from the organization's savings under the corresponding expense item.

Calculation of other travel expenses

Other expenses may be, but not for everyone, because:

• the size of these costs is not limited;
• all of them are refundable only on the condition that the management of the organization knew and allowed in advance to spend this money, for example, on lunch during business negotiations;
• must be justified by operational necessity (verifying authorities, especially tax authorities, are very fond of finding fault with this).

Are travel allowances included in vacation pay?

Yes, they do. And moreover, they affect the calculation of vacation pay, because vacation pay is calculated on the basis of cash payments actually accrued to the employee for a period that is equal to 12 months. And since travel allowances are calculated on an average basis, the amount of cash payments in the month in which the employee was on a business trip may turn out to be less than if the employee did not go on a business trip.

To accrue travel allowance to an employee, you need to calculate the average salary for the calendar year preceding the period. And in the future to perform actions with the resulting figure. The mode of operation is not taken into account. Only hours actually worked and accruals are taken. How to calculate average earnings for a business trip in Excel?

How to calculate average earnings to pay for a business trip

For the calculation, you need the actual accrued wages. Everything that a person is entitled to under an employment contract (contract): salary, bonus, allowances, planned increases, etc. Financial assistance, payment for days of temporary disability, downtime due to the fault of employers, etc. are not taken into account. That is, when the average salary was kept for the employee, but in fact the work was not performed.

Another component of the formula is the actual hours worked for 12 full calendar months before the month of the business trip. To calculate travel allowance, you need to find the product of the average daily earnings and the number of working days (according to the work schedule) during the business trip.

Examples of calculating average earnings for a business trip

First, let's consider a simple example, when an employee has a long continuous experience in the organization. That is, all 12 calendar months are included in the billing period.

Fefelkin I.I. goes on a business trip from March 07, 2016 to March 13, 2016. In the billing period, he had days of temporary disability (5 days in September 2015) and paid annual vacation. To calculate travel allowance, you need to take the following amounts:

Calculation of average earnings for a business trip in Excel download

Sick pay and vacation pay are excluded from the calculation. Therefore, the total amount of accruals and the amount of travel allowances are different.

Excel formula for calculating average earnings:

The employee was on a business trip from 7 to 13 March. According to the work schedule of the enterprise, this is 5 working days and 2 days off. We must multiply the average earnings by 5. Weekends are paid separately by order (if the person did work on those days).

From the first day of employment, the employee goes on a business trip. He has no actual days worked and accrued wages. Under the contract, an official salary of 30,000 rubles is set.

Calculate the amount of travel allowance:

248 - the number of working days for the previous 12 months according to the production calendar.

The employee goes on a business trip from February 22 to March 6, 2016. That is, some of the days fall in February, and some in March. The accrual of average earnings for traveling business trips is not clearly stipulated in the legislation. Therefore, the accountant can consider how it is more convenient for him (without prejudice to the interests of the employee).

Or separately calculate for February. The billing period is 02/01/2015-01/31/2016. And separately for March. The billing period is 01.03.2015-29.02.2016. Or make a calculation immediately for the entire period of the business trip.

Download the calculation of average earnings for a business trip in Excel.

By law, one average wage is not included in another. Therefore, when calculating the first method, the amount of travel expenses for February is not included in the accruals for calculating the average daily earnings “for March”.

Back to Average earnings

Compensation based on average earnings – payment kept as average earnings for the following categories of employees:

For employees who are in medical institution on the examination, obliged to undergo such an examination;

For donors on the day of examination and on the day of blood donation, as well as for the day of rest provided to them after each day of blood donation. At the request of the employee, this day is added to the annual leave;

For employees - authors of inventions or rationalization proposals - when they are released from their main job to participate in the implementation of an invention or rationalization proposal in the same organization: in case of a delay in issuing work book due to the fault of the administration - for the entire time of forced absenteeism; when transferring an employee to another permanent lower-paid job - within 2 weeks from the date of transfer: temporary transfer to another job in case of production necessity with remuneration for the work performed, but not lower than the average earnings for the previous job; for employees who meet production standards during a temporary transfer to another, lower-paid job due to downtime;

For employees who do not comply with the norms or transferred to work paid by the time, their tariff rate (salary) is retained;

For employees transferred for health reasons to an easier, lower-paid job - within 2 weeks from the date of transfer;

For employees temporarily transferred to a lower-paid job due to injury or other damage to health associated with work, through the fault of the organization - until the restoration of working capacity or the establishment of permanent disability or disability; upon dismissal of pregnant women and women with children, due to the complete liquidation of the organization - for the period of their employment, but not more than 3 months from the date of expiration of the fixed-term employment contract;

For women with children under the age of one and a half years - if it is impossible to perform the previous job and transfer them to another job while maintaining the average earnings from the previous job until the child reaches the age of 1.5 years.

The days an employee is on a business trip, including days on the road and a forced stop, are paid according to average earnings (Article 167 of the Labor Code of the Russian Federation). Working days payable are determined according to the work schedule established by the sending organization (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation N 749). On the other hand, weekends are not paid according to the schedule.

Consider the procedure for calculating the average salary for a business trip.

The calculation of average earnings during a business trip begins with the definition of the billing period. By general rule it is equal to 12 months preceding the month of sending the employee on a business trip.

But if an employee goes on a business trip in the first month of work at this employer, then for him the average earnings are considered for the period from the first day of work in this organization to the first day of the business trip (clause 7 of the Regulation, approved by Decree of the Government of the Russian Federation N 922).

As for the days worked by the employee, these are all those days when he actually performed his labor duties. Thus, the days worked do not include periods of vacation, temporary disability, downtime through no fault of the employee, etc. (clause 5 of the Regulation, approved by

Average earnings on a business trip: we calculate without errors

Decree of the Government of the Russian Federation N 922).

Knowing the average daily earnings, you can proceed to the calculation of the average earnings during a business trip.

It happens that the amount of average earnings for calculating a business trip turns out to be less than the amount salary set for the employee. Some organizations in such cases pay extra pay to seconded employees up to average earnings.

If such a payment is included in the wage system (registered in employment contracts with employees), is included in the wage fund and contributions are accrued from it in off-budget funds, then it must also be taken into account when calculating the average earnings (Letter of the Ministry of Labor N 14-1 / OOG-7105).

Is it possible to pay for a business trip, not taking into account the average earnings

It is possible that for an employee who went on a business trip, you save the average earnings. At least that's how most companies do it. However, you can pay for the month when the employee left on official business in another way - to give out the usual salary, as if there was no business trip. In what cases is this method good and will it cause claims from the inspectors? This will be discussed in our article.

How to defend a convenient way in front of officials

If you think that it is more convenient to pay for a business trip as for ordinary working days, then you should keep the following in mind. Article 167 of the Labor Code of the Russian Federation guarantees that the seconded employee retains his average earnings, which is calculated based on the salary for the previous 12 months. That is, the main thing is that a person receives an amount that would not be less than the average wage. That is why the legislation requires that the employee who is on a business trip also retain bonuses and other payments provided for in the organization.

Note. Average earnings are calculated in accordance with the Regulation, which was approved by Decree of the Government of the Russian Federation of April 11, 2003 N 213.

Note. Ivan Shklovets, Head of Department, comments legal support Federal Service for work and employment:

When sending an employee on a business trip, he is guaranteed the preservation of average earnings. In practice, a situation may arise when the retained average earnings for the period of a business trip may be lower than the current salary of the employee. This situation is illogical and may lead to negative consequences, as it becomes unprofitable for the employee to travel on business trips. On the other hand, for all cases of maintaining average earnings, a single procedure for its calculation is applied, including when sending an employee on a business trip. To get out of this situation, the employer can use the right to make decisions on the establishment of additional payments to employees in such situations by establishing this in a local regulatory act (order, internal labor regulations, regulation on payment, etc.). It should be borne in mind that when calculating average earnings, it includes all types of payments provided for by the remuneration system in the organization, regardless of the source of funding.

The main reason why accountants prefer to pay a traveler a full salary is a simpler calculation.

Average earnings for a business trip - calculation examples

One of the reasons why they still proceed from the average earnings is the possible claims from the tax authorities.

Note. Yulia Kamennaya comments, Chief Accountant LLC "Kultovary-Binikom" (Nakhodka):

• When our employees go on a business trip, I calculate their wages based on average earnings. And it does not matter what form of payment is provided for them (piecework or salary). Article 167 of the Labor Code of the Russian Federation provides for the preservation of average earnings for a person. Therefore, I consider this method to be the most acceptable.

Indeed, many accountants doubt that if they give an employee a regular salary instead of an average, will the inspectors consider this to be an underestimation of the income tax base? The chief accountant addressed this issue to the Federal Tax Service of Russia, and they assure that such fears are in vain. True, officials stressed that such a payment procedure must be approved in an employment contract with an employee or in a collective agreement.

Note. Irina Sbitneva, Counsel comments tax service II rank:

• First of all, we look at whether the procedure by which the salary of a posted worker is calculated corresponds to what is provided for by the labor or collective agreement. That is, we check whether the organization complies with the requirements of Art. Art. 255 and 252 of the Tax Code of the Russian Federation. If payments are made in accordance with these documents, then all amounts can be included in expenses.

Who benefits from what

So, it is convenient for an accountant to pay for business trips based on the usual salary - you have to count less.

Now let's see which situations are most beneficial for the traveler himself. Let's name the cases when the average salary is less, and when it is more than the salary.

Regular salary is above average. This may be when Last year employee received a significant salary increase. And if he is paid for business trip days at the average salary, then it will be lower than if he was paid the current salary.

Note. Yulia Alexandrova, chief accountant of CJSC " Management Company"Pharmacy chain 36.6":

• We calculate the salary for employees sent on a business trip in accordance with the Labor and Tax Codes of the Russian Federation, that is, based on average earnings. However, if it is less than what the employee could receive without being on a business trip, we pay the difference. Such a payment can be issued in the form of an incentive payment for achieving high performance in labor based on the results of work for a certain period. The main thing is that everything should be in accordance with the internal regulation on the material motivation of personnel.

The average salary is higher than the salary. This can happen when the company provides for the payment of quarterly or annual bonuses. Then it is more profitable for a seconded employee to receive an average salary, and not a salary.

E.V. Zhilenko

Chief Accountant

LLC "Cosmos-Terminal"

It is impossible to issue a copy of SZV-M to a retiring employee. According to the law on accounting, an employer, upon dismissal of an employee, is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contains information about all employees. This means that the transfer of a copy of such a report to one employee is the disclosure of personal data of other employees.< … Труд после окончания рабочего дня – не всегда overtime work If an employee regularly stays after work to complete unfinished business during the working day, this does not mean that he needs to be paid overtime.< …

Rules for calculating average earnings - examples, errors

I went on vacation from 07/10/2017 to 07/23/2017. Seconded for the period 01/22/2018–01/24/2018. Billing period: January 1 - December 31, 2017. Number of days: 237 (247 workers in 2017 minus 10 holidays). The calculation of the average earnings is as follows:

• 11 months for 25,000 rubles;
• in July - 25,000 rubles.
  x 11 days / 21 days = 13,095.24 rubles;
• total - 25,000 rubles. x 11 m. + 13,095.24 rubles. = 288,095.24 rubles.

Average earnings: 288,095.24 rubles. / 237 days = 1,215.59 rubles. Travel days are paid in the amount of: 3,646.77 rubles. (1,215.59 rubles x 3 days). We calculate wages: 25,000 rubles. / 17 days × 14 days

RUB 20,588.23 The total January income of an employee will be: 20,588.23 + 3,646.77 = 24,235 rubles. Example. Payroll for January 2018 if the employee was on a business trip. ETC.

Travel allowance calculation

Date of departure on a business trip - 09/06/2017 (Wednesday). Return date - 09/15/2017 (Friday). The company operates on a standard five-day week. The period for calculating the payment for business trips is from 09/01/16 to 08/31/17.
Not included:

• 10 days of vacation at your own expense (from 06/01/2017 to 06/10/2017);
• 28 days of basic vacation (from 08/01/2017 to 08/28/2017);
• 5 days of sick leave (from 09/01/2016 to 09/05/2016).

During the specified 12-month period, earned:

• salary - 465,000 rubles;
• vacation pay - 33,000 rubles;
• sick leave - 3,800 rubles.

Estimated amount = 465,000 rubles. (sick leave and vacation pay are not taken into account). Days worked = 204 (days of the periods indicated above are subtracted from working days according to the schedule). Daily average earnings = 465,000 rubles. / 204 \u003d 2,279.41 rubles.

New in travel allowance calculation in 2018

If he is fired on the last day, then the month of dismissal can be taken into account. Step 2. Income for the period All wage payments. Not taken into account:

• various compensations;
• social benefits;
• travel allowances;
• payment holiday periods, including compensation for unspent vacation.

Payment for a business trip based on average earnings in 2018

It is impossible to take income in excess of the marginal base for social contributions in a year - this is an important limitation. For example, for 2016 you cannot take an annual income of more than 670 thousand rubles, for 2017 - more than 718 thousand rubles. Step 3. Find out if the exclusion periods fall within the billing period sick leave those have not been established.

Attention

Step 4. The average earnings for 1 day are calculated. The formula is: Average earnings = (Payments for 1 year +Payments for 2 years) / 730, 730 is the total number of days in the biennium.

Calculation of average earnings for a business trip

Please note that 730 is always taken, regardless of how many days were actually in the calculation period, whether there was a leap year. For maternity benefits Calculator for maternity benefits.

Similarly, the average earnings are calculated for the maternity benefit, which is also calculated on the sick leave. The only exception is non-accountable periods.

Travel allowance calculation: a cheat sheet for an accountant

• past maternity;
• sick leave allowances;
• vacation periods up to 1.5 or 3 years of the child.

For child care allowance Benefit calculator up to 1.5 years of age.
Another type of payment, for which the average earnings are calculated according to similar rules for 2 years, is the care payment for up to 1.5 years. The calculation of daily earnings on average is carried out exactly according to the formula given for maternity benefits.

Payroll on business trip days in 2018 example and calculation table

Russian Federation, federal public institutions does not exceed 550 rubles per day. If the employee was unable to provide documents confirming the costs of renting a dwelling, the employee is compensated for the costs of renting a dwelling in the amount of 12 rubles per day. Features of calculating vacation pay for business travelers All travel payments are always included in the calculation of the amount of vacation pay, because.

during business trips, the employee performs his official and labor duties.

Questions and answers

1. I have to go on a business trip, but I don't have own money for tickets and hotels. What can I do?

Answer: You need to write an application for an advance payment in connection with the departure on a business trip. It is possible that your organization will be able to purchase tickets on its own.

Calculation of average earnings during a business trip

Business days of a business trip Business days are the time at the destination and in transit, expressed in business days (weekends are not included in the calendar). Example: An employee is sent on a business trip for 5 days - from October 14, 2017 (Saturday) to October 18, 2017 (Wednesday). The company's work schedule is 5 days a week. An employee was on 28 days of paid leave in July. He earned over the past year - 349,000, vacation pay 30,000. Calculation:

• The calculation period is from 10/01/2016 to 09/30/2017.
• Worked out for the period = 191 working days.
• Vacation pay is not taken into account.
• SZ for 1 day = 349000 / 191 = 1827.23
• SZ for the duration of a business trip = 1827.23 * 3 = 5481.69 (average earnings for weekends on business trips are not saved).

We recommend reading: Calculation of average earnings for business trips - examples, accounting for annual bonuses, payment for days off on a business trip.
Calculation example for a sick leave Let's calculate the average earnings for a disability certificate opened on 04/05/2018 for 10 days. The employee was employed in the company from March 12, 2016 to the present day. For 2016, 387,000 were earned, for 2017 - 734,000 (we will take into account only 718,000, since the amounts earned above this amount are not taken into account). The calculation period is full 2016 and 2017. There are no excluded periods, we will divide the total earnings by 730, despite the fact that in 2016 the employee did not work from January 1 to March 11. Payment:

• Average earnings per day \u003d (387000 + 718000) / 730 \u003d 1513.7 rubles.

Average earnings for calculating vacation pay Calculator for online calculation of vacation pay. Vacation pay calculator.

Working days payable are determined according to the work schedule established in the sending organization (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation of 10/13/2008 N 749). On the other hand, weekends are not paid according to the schedule.

Consider the procedure for calculating the average salary for a business trip. Payment based on average earnings on a business trip The calculation of average earnings on a business trip begins with the determination of the settlement period. As a general rule, it is equal to 12 months preceding the month in which the employee was sent on a business trip.

That is, if, for example, a business trip begins in November 2016, then the billing period in this case is from November 1, 2015 to October 31, 2016 (clause 4 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922) .

The days an employee is on a business trip, including days on the road and a forced stop, are paid according to average earnings (Article 167 of the Labor Code of the Russian Federation). Working days payable are determined according to the work schedule established in the sending organization (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation of 10/13/2008 N 749). On the other hand, weekends are not paid according to the schedule.

Consider the procedure for calculating the average salary for a business trip.

Payment according to average earnings on a business trip

The calculation of average earnings during a business trip begins with the definition of the billing period. As a general rule, it is equal to 12 months preceding the month in which the employee was sent on a business trip. That is, if, for example, a business trip begins in November 2016, then the billing period in this case is from November 1, 2015 to October 31, 2016 (clause 4 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922) .

But if an employee goes on a business trip in the first month of work with this employer, then for him the average earnings are considered for the period from the first day of work in this organization to the first day of the business trip (clause 7 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 ).

As for the days worked by the employee, these are all those days when he actually performed his labor duties. Thus, the days worked do not include periods of vacation, temporary disability, downtime through no fault of the employee, etc. (clause 5 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

Knowing the average day earnings, you can proceed to the calculation of average earnings during a business trip. The total amount for the trip is calculated as follows (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

Supplement up to average earnings on a business trip

It happens that the amount of average earnings for the calculation of a business trip is less than the amount of the salary set for the employee. Some organizations in such cases pay extra pay to seconded employees up to average earnings. If such a payment is included in the wage system (written in employment contracts with employees), included in the wage fund and contributions to extra-budgetary funds are accrued from it, then it should also be taken into account when calculating average earnings (

The billing period is 12 calendar months preceding the month in which the business trip began, or less if the employee has worked for the company for less than a year.

For the calculation of travel allowance, only working days are taken into account, and not calendar days, as for the calculation of vacation pay.

Sick leave, vacations, including without pay, business trips, downtime, etc. are excluded from the billing period (see Art. Labor Code of the Russian Federation and clause 5 of the Regulations on the Peculiarities of the Procedure for Calculating Average Wages of the Government of the Russian Federation).

Example:

Petrova A.A. has been working since February 10, 2006, on February 25, 2014 she was sent on a business trip for 5 days.
In total, in the billing period (February 2013 - January 2014) 247 working days. There were excluded periods: in August, the period of sick leave was 8 working days, and in September, the period of annual paid leave was 14 working days.
Then 247 - 8 - 14 = 225 actually worked days.

2. Determine earnings for the billing period

The calculation of average earnings includes all payments that are provided for by the wage system, except for sick leave, vacation pay, material assistance and other payments. social character(see 2 and 3 of the Regulations on the features of the procedure for calculating the average wage of the Post. Government of the Russian Federation). On the features of accounting for various premiums, see ibid. in paragraph 15.

If there was an increase in salaries at the enterprise before or during the employee’s business trip ( tariff rates) in general, for the organization (department), it is necessary to index the average earnings for calculating travel allowances (see clause 16 of the Regulation on the peculiarities of the procedure for calculating the average wage of the Government of the Russian Federation).

Example:

Accrual of Popova A.A. for all months, except August and September - 40,000, in August - 26,086.96 rubles, in September - 12,000 rubles. Total for the billing period: (40,000 rubles × 10 months) + 26,086.96 rubles + 12,000 rubles = 438,086.96 rubles.

3. We calculate the average daily earnings and the amount of travel expenses

We divide the earnings for the billing period by the number of days actually worked in the billing period. Then we multiply the resulting number by the number of days spent on a business trip. Travel allowances are subject to income tax.

Example:

(438,086.96 / 225) × 5 = 9,735.27 rubles of travel allowance must be paid to Popova A.A. Personal income tax will be charged to the employee for this amount.

Salary supplement

If the travel allowance for average earnings is significantly less than the salary that the employee would have received if he had not been sent on a business trip, you can make an additional payment up to actual earnings.

If such an additional payment is provided for by an employment or collective agreement or a local regulatory act, the tax base for income tax can be reduced by it (see clause 25 of article TC RF and letters from the Ministry of Finance and).

However, travel allowances should always be calculated on the basis of average earnings, and then compared with the salary, so as not to worsen the position of the employee if it is more profitable for him to receive average earnings.

Weekend business trip

If the days of the business trip coincided with the days when the employee has days off according to the schedule, and he did not work on these days, payment is made not according to average earnings, but according to the rules for paying on a day off. If on these days the employee was not involved in work, then they are not paid. And if an employee was involved in work on a business trip on a weekend or was on the road, the average earnings for such days are not saved. Weekends are paid at least double or single, but with the right to "walk off" the day off later (see Art. and Labor Code of the Russian Federation).

When calculating double payment, you need to focus on the applicable employee remuneration system (see letters from the Ministry of Finance and).

Daily allowance calculation

For each day of being on a business trip, including weekends and non-working holidays, as well as for the days of being on the road, including for the time of a forced stop on the way, the employee is paid per diem (clause 1. Regulation on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation