home » Cash transactions » Business trips of employees of an educational institution. Regulations on compensation to employees of OOO Gazprom Transgaz Saratov for expenses associated with business trips Regulations on sending a university on a business trip

Business trips of employees of an educational institution. Regulations on compensation to employees of OOO Gazprom Transgaz Saratov for expenses associated with business trips Regulations on sending a university on a business trip

Pankratova T.A.,
Vice-Rector for Economics and Finance MESI

Registration and accounting of business trips is a sore subject for universities, which arises during tax audits and gives rise to disputes between payers and inspectors.
At the slightest deviation from the usual procedure for sending employees on a business trip, when registering and calculating travel expenses, problems arise for both the seconded employees and their managers, employees of the personnel department, accounting department, in other words, all those who are related to business trips.
In an educational institution, problems arise due to the large volume of paper workflow, the many departments involved in this process.
Moscow State University Economics, Statistics and Informatics (MESI) was no exception: it also had no less difficulties regarding business trips than in any other university.
We were tasked with eliminating the existing problems, namely:

First, it was necessary to define the stages that reflect the entire process of a business trip:

Having analyzed all external regulations established in the university practice of organizing business trips and the existing document flow, the Regulations on business trips MESI employees. It includes the following main sections:
- "Business trips within the territory of Russia";
- "Business trips on the territory of foreign states";
- "Sending an employee to advanced training, retraining, internship";
- "Rights of the seconded";
- "Documents confirming travel expenses";
- "Electronic air, railway ticket";
- Business trip report.

Is it necessary to inject such a local normative act, as the Regulations on business trips of employees, in your educational institution - it's up to you. But if you are nevertheless entrusted with its creation, you can safely use the Regulations and documents developed by the staff of our university. The regulation reflects the requirements current legislation.
However, a number of issues outlined in it are not regulated by law, we had to find some solutions in the current practice and consult with specialists. You can also analyze said Regulation and try to reflect in it the peculiarities of the procedure for sending employees on business trips adopted in your educational institution.

REGULATIONS ON BUSINESS TRAVEL OF AN EDUCATIONAL INSTITUTION

1. INTRODUCTION

This Regulation on business trips of employees educational institution(hereinafter referred to as the Regulations) determines the grounds for business trips, sources of funding, documentation, the amount of reimbursement of travel expenses.
The regulation comes into force from the date of approval.

2. APPLICATION

This Regulation applies to all structural divisions and branches of the educational institution.

3. BASIC TERMS

Business trip- this 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 permanent job.

4. GENERAL PROVISIONS

4.1. This Regulation has been developed in accordance with the regulations:

-	Labor Code Russian Federation;
-	the Tax Code of the Russian Federation;
-	Decree of the Government of the Russian Federation of October 2, 2002 No. 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 funds federal budget";
-	Instruction of the Ministry of Finance of the USSR, the State Committee for Labor and social issues USSR and the All-Union Central Council of Trade Unions

POSITION
on compensation to employees of OOO Gazprom transgaz Saratov for expenses,
related to business trips

This regulation determines the procedure for sending employees on business trips and the procedure for reimbursement of expenses associated with business trips to the Company's employees, both on the territory of the Russian Federation and on the territory of foreign states.

General provisions

A business trip is a trip of an employee of the Company by order of the head, or his deputy in charge of activities or a person authorized by him, to another locality to perform an official assignment outside the place of permanent work.
A business trip of the Company's employees to OAO Gazprom is formalized by an order for the Company on the basis of the administrative documents of OAO Gazprom.
The business trip of the head of the branch, his deputy outside the activities of the branch is agreed with the General Director or his deputies in the areas of activity.
When an employee is sent 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 employee for the period of being on a business trip, as well as for the days of being on the road, including for the time of a forced stop on the way, is saved average earnings for all days of work according to the schedule established in 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.

Documentary confirmation of the trip
1. An employee is sent on a business trip based on the decision of the manager and a travel certificate is issued 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)), with the exception of sending the employee on a business trip outside the territory of the Russian Federation. Federation.
2. A business trip of the Company's employees outside the territory of the Russian Federation on the territory of the CIS member states is issued by a business trip certificate. The route and dates of crossing the state border are determined by the marks in it, since the border authorities of these states do not make notes on crossing the state border in documents for entry and exit on the basis of intergovernmental agreements.

When sending an employee on a business trip to other foreign countries, a business trip certificate is not issued. 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.

The travel certificate is issued in one copy, signed by the head, handed over to the employee and kept with him during the entire period of the 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 the authorized official and the seal used in economic activity branch to which the employee is seconded, 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.

The term of the employee's business trip is determined by the head, 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 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 appearance 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 head.

The issue of the daily return of the employee from the place of business trip to the place of his permanent residence in each case is decided by the manager, 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.

3. About the amount of compensation for travel expenses

If the employee was sent on a business trip specifically to work on weekends (non-working holidays), compensation is made in accordance with applicable law.
A posted worker is reimbursed for the costs of renting accommodation and travel to the place of business trip and back to the place of permanent work, 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.
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, is carried out in accordance with federal law"On currency regulation and currency control".
When traveling abroad, the following expenses are reimbursed:

baggage;
obtaining a passport;
registration and issuance of visas, passports and other travel documents;
obligatory consular and airfield fees;
fees for the right of entry or transit of road transport;
the cost of issuing a mandatory medical insurance;
commission fees when exchanging a check in a bank for foreign currency;
other mandatory payments and fees.

When canceling a business trip based on the order of the head, the amount of the commission fee is subject to compensation by the employer on the basis of the documents submitted.
To pay travel expenses in the branches of the Company, funds limits are set. Payments in excess of the established limit of travel expenses are not allowed.
Within three days after returning from a business trip, the employee is obliged to submit an advance report on the amounts spent, to which a travel certificate, duly executed, documents on renting a dwelling, actual travel expenses (including an insurance premium for compulsory personal insurance of passengers in transport, payment services for issuing travel documents and providing bedding on trains) and other documents confirming other expenses associated with a business trip (for example, an insurance premium for voluntary personal insurance of passengers on transport, etc.)

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

If an employee purchases an electronic ticket for business trips on the territory of the Russian Federation and abroad, documents confirming the expenses incurred may be an itinerary / receipt issued on an approved form strict accountability passenger ticket, check, boarding pass indicating the details that allow identifying the employee's travel on a business trip (in particular, the passenger's name, route, date of travel) or other document confirming the payment for transportation, drawn up on an approved strict reporting form.

Issuance of an advance for travel expenses is made only on condition full report employee on a previously issued advance.
All documents drawn up in foreign languages, must have a line-by-line translation into Russian.

4 . Travel expenses to and from destination

If there are several modes of transport connecting the place of permanent work and the place of business trip, the manager can offer the seconded worker the type of transport that he should use. In the absence of such an instruction, the Employee independently decides on the choice of transport.
Reimbursement of expenses for the employee's travel to the place of business trip and back to the place of permanent work (except in cases where the Company provides means of transportation) is made in the amount of the cost of travel by air, rail, water and by car general use (except for taxis), on the basis of travel documents, including insurance payments for state compulsory insurance of passengers in transport, an insurance premium for voluntary personal insurance of passengers in transport, payment for services for the advance sale of travel documents and expenses for the use of bedding on trains.
Travel expenses in a business class carriage (“luxury”), in cabins paid for by groups I-IV tariff rates on ships navy, in cabins of category I and II on ships of the river fleet, as well as on air transport on tickets of 1st class, business class, for the use of the VIP lounge are reimbursed only to the General Director of the Company, his deputies, the chief accountant of the Company. Expenses for using the "VIP" lounge are reimbursed in the amount of actual costs with their inclusion in the Employee's income with subsequent taxation.
Expenses for travel in a carriage of class “SV” are reimbursed to the heads of branches, heads of departments of the administration of the Company and services under the administration.
In exceptional cases, in the absence of other tickets, a seconded worker is paid for travel in the categories of transport specified in clause 4.4. reimbursed with the permission of the General Director or the person replacing him.
The posted worker, upon presentation of the relevant documents, is reimbursed for the costs of travel by public transport to the station, pier, airport, if they are outside the settlement.
In case of loss of travel documents, reimbursement of travel expenses to the employee is made in accordance with applicable law.

5. Daily allowance for the time spent on a business trip

Payment of daily allowance to seconded employees of the Company is made in the following amounts:

Employees traveling to organizations, societies, institutions located in the regions of the Far North and equivalent areas, Moscow and the Moscow Region, St. Petersburg - in the amount of 600 (six hundred) rubles per day;
to other cities, districts and branches of the Company - in the amount of 400 (four hundred) rubles for each day of being on a business trip;
employees of the branches of the Company traveling to the settlements where the facilities of this branch and the linear part are located main gas pipelines within the branch - in the amount of 400 (four hundred) rubles for each day of stay on a business trip, including weekends and non-working holidays, as well as days on the road, including for the time of a forced stop on the way, confirmed by the relevant documents (Order of OAO Gazprom "dated September 19, 2007 No. 244).

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.

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 for those sent to the territory of foreign states.
If an employee is sent to a place where he has the opportunity to return daily to his place of permanent residence, per diems are not paid.
The rate of daily allowance for employees sent on short-term business trips in the territory foreign countries, is established in the amounts determined by the order of the Ministry of Finance of the Russian Federation.

Residential rental expenses

The expenses of a seconded worker for renting a dwelling at the place of business trip are reimbursed from the day of arrival to the day of departure in the amount of the actual expenses incurred, confirmed by the relevant documents.
Reimbursement of expenses for seconded workers for renting residential premises outside the Company's branches is made on the basis of the submitted documents.
Employees traveling to the settlements where the Company's branches are located, as well as from the branches to the linear part of the main gas pipelines within the Company's branches, are reimbursed for the costs of renting a dwelling only on the basis of the submitted documents.
If the employee at the end of the working day, in agreement with the head of the branch, remains at the place of business trip, then the cost of renting a dwelling is made only on the basis of the submitted documents.
Only CEO Societies, his deputies, Chief Accountant Society.
The costs of renting a dwelling for the time of a forced stop on the way, confirmed by the relevant documents, are reimbursed according to the norms of being on a business trip.
During the delay in travel without good reason, wages are not saved, daily allowances are not paid, the cost of renting housing is not reimbursed.
On business trips, the costs of renting a dwelling are reimbursed in the amount of actual expenses, if supporting documents are available, but not more than the amounts determined by order of the Ministry of Finance of the Russian Federation.

other expenses

Expenses for telephone conversations during a business trip are reimbursed to the employee in the presence of supporting documents (invoices, receipts with the obligatory indication of the phone number of the called subscriber). These expenses must be confirmed by the head of the posted worker as reasonable.
The issuance of foreign currency for entertainment expenses during a business trip abroad is not allowed.
Expenses for the employee's travel to the airport (railway station, port) when sent on a business trip both within the country and abroad can be included in other expenses, subject to documentary evidence of the expenses incurred. Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business practices applicable in a foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming expenses incurred (including customs declaration, business trip order, travel documents, report on the work performed in accordance with the contract).

Travel regulations - important document for employers whose employees go on business trips. The rules governing the processing and recording of business trips are subject to change. Hence the need to include relevant provisions in the document regulating issues related to business trips.

Why draw up a provision on sending employees on business trips

The regulation on business trips refers to the internal local acts of the employer, applied along with other similar documents (regulation on remuneration, internal labor regulations, provisions on bonuses, on indexation wages and etc.).

For internal company local acts, please visit our website:

"Internal labor regulations - sample 2019";
"Regulations on labor protection of workers - sample-2019".

The form of this document is not approved by law and its content is not regulated. Each employer draws up such a provision, taking into account its "travel" subtleties and features.

The travel regulations are designed to establish and consolidate many different factors: types of business trips (in Russia or abroad), the nature and amount of reimbursable travel expenses (only for travel and accommodation or another list), the transport used for travel and other features.

Development of such an internal document in order to tax accounting allows you to fearlessly recognize various expenses as travel expenses and justify their amount in expenses when calculating income tax or STS tax.

There is no need to draw up a travel provision if the employer does not send his employees on business trips and does not plan to do so.

What counts as a business trip and when the travel provision does not apply

The Regulations on official business trips of the 2019 model basically proceed from the definition familiar to everyone and the basic conditions for recognizing an employee’s trip as a business trip.

IMPORTANT! Based on the definition given in Art. 166 of the Labor Code of the Russian Federation, a business trip is considered to be a trip of an employee to perform an official assignment outside his workplace for a period established by the employer.

Since the departure of a person from his place of permanent deployment is associated with additional costs (for travel, accommodation, etc.), requiring special documentation and justification, and the recognition of travel expenses when calculating the tax base on profits or the simplified tax system depends on many factors (service orientation, trip duration, etc.), the importance of the provision on business trips can hardly be overestimated.

This document substantiates the amount of various expenses associated with the trip (from per diems to airfield taxes and baggage fees), and also describes the procedure for seconded employees (scheme for obtaining Money for travel, composition binding documents, working hours on the road, etc.).

This provision may not be applicable in all cases. Such a document does not regulate the actions of the company's employees if their work is traveling in nature, as well as when employees travel for their personal purposes.

Of particular importance in the application of the travel provision is the correct classification of the trip. You can recognize the departure as a business trip and legally use the position in the following cases:

trip is in official purposes and by decision of the management;
the employee works for a certain period of time away from the settlement in which his main workplace is located;
an employment contract or a GPC agreement has been concluded with a travel worker.

Is it possible to take into account travel expenses for an employee with whom a GPC agreement has been concluded with income tax purposes, find out.

An important condition of the provision is the consolidation of the employee’s right to refuse a business trip

In the provision on business trips, it would not be superfluous to list all cases when an employee has the right to refuse a business trip, and situations when a ban on sending an employee on a business trip is imposed by law. This will allow employees to defend their legal rights and eliminate labor conflicts.

Thus, the Labor Code of the Russian Federation prohibits sending pregnant employees on business trips (Article 259), employees during the period of the apprenticeship contract, if business trips are not related to apprenticeship (paragraph 3 of Article 203), as well as underage workers firms (Article 268). With regard to the latter category of workers, the specified article of the Labor Code of the Russian Federation provides for nuances: business trips of underage creative workers are not prohibited according to the list approved by the Government of the Russian Federation (Decree No. 252 of April 28, 2007).

Another group of workers is allowed to refuse or agree to go on a business trip. In this case, they can express their will in writing. Among such employees (Article 259 of the Labor Code of the Russian Federation):

women with children under the age of 3;
mothers and fathers who single-handedly raise children under the age of 5;
workers with disabled children;
employees caring for sick members of their families in accordance with a medical report (Article 259 of the Labor Code of the Russian Federation).

The same choice is given to guardians and guardians of minors (Article 264 of the Labor Code of the Russian Federation).

For employees who do not fall into the above categories, refusing to go on a business trip means a high probability of receiving disciplinary punishment.

If a service note is used to send an employee on a business trip, the procedure for its creation and movement should also be reflected in the travel regulations.

The rules for issuing a memo for a business trip of the 2019 sample are not regulated by anything. It is mandatory for her to have a resolution from the employer.

The obligation to issue a travel certificate has been canceled since 2015. However, the presence of this document to a certain extent disciplines the seconded employee, and in the absence of travel documents, it allows you to confirm the dates of your stay on a business trip. For this reason, most employers have not abandoned the use of a travel certificate and have left it among the mandatory internal documents.

Return from trip. Business trip memo: sample 2019

Since 2015, 1 more document has ceased to be applied - a business trip report. Although this does not mean that an employee who has returned from a business trip will not have to account for the work done on a business trip. A document at the end of a business trip will still have to be issued, only in a different form and under a different name.

IMPORTANT! In accordance with paragraph 7 of Regulation No. 749, a confirmation of the length of stay on a business trip and other nuances of a business trip may be a memo issued by an employee on a business trip. Sample-2019 is not normatively established for her, and the employer can develop it independently. At the same time, he has the right either to provide for all, without exception, seconded employees, the obligation to draw up such a memo, or to reflect in the provision on business trips individual cases its registration (for example, a business trip by personal transport or the absence of travel and other documents confirming the duration of the business trip).

In addition to the memo, the employee who returned from the trip will have to draw up a document that is mandatory for everyone - an advance report. The firm can develop its own form of such a report or use the unified form AO-1.

For the rules for filling out the AO-1 form, see. .

3 business days after returning from a business trip (clause 26 of regulation No. 749) are given for the preparation of an advance report and the final settlement of the travel payment issued in advance. Documents confirming all expenses incurred during the trip (for accommodation, travel and other travel expenses) are attached to the report.

Where to download a sample memo for a business trip in 2019

As noted above, in some cases, confirmation of the length of stay on a business trip is a memo drawn up by an employee.

A sample business memo for a business trip in 2019 can be downloaded here:

Please note that even a memo in some cases (in the absence of travel documents, documents for renting a dwelling or other documents confirming the conclusion of an agreement for the provision of hotel services at the place of business trip) it is impossible to confirm the duration of the business trip (paragraph 3, clause 7 of resolution No. 749). Additionally, you need to put down on the memo or other document the confirmation of the host party about the actual duration of the employee's stay on a business trip. In this regard, the issuance of a travel certificate becomes important, and it is still advisable to provide for the issuance of such a document in the provision on business trips.

We list in the provision documents confirming expenses

Fare

The travel of an employee through the territory of our country or abroad, associated with the performance of official assignments, is always associated with additional costs. If a business trip is planned in Russia, the initial costs of the employer when sending an employee on a business trip will be the cost of travel to the destination (for business trips, expenses begin with the issuance of visas, passports, etc. - we will talk about this separately).

Modern ways of moving in space are quite diverse: by trains, planes, buses, taxis. In addition, an employee's personal car or a rented vehicle can act as a travel vehicle.

With the usual travel documents, everything is extremely simple: their originals are attached to the advance report, and the fare is easily included in tax expenses. However, modern realities are making adjustments to this understandable and familiar procedure for accounting for travel expenses.

Rapid entry into our lives electronic documents gives rise to disagreements between taxpayers and tax controllers regarding the recognition on their basis of the cost of moving employees on business trips.

Help with this may be clarifications of officials. For example, in the letter of the Ministry of Finance of Russia dated 19.06.2015 No. 03-03-07 / 35548 it is said that for documentary confirmation of travel expenses when purchasing an air ticket in a non-documentary form (electronic ticket), a boarding pass and a printed baggage receipt (route-receipt) are sufficient . The ticket will confirm the flight of the seconded employee along the route specified in the electronic ticket, and the cost of the flight will be justified by the itinerary receipt.

In a letter dated 09.10.2017 No. 03-03-06/1/65743, officials of the Ministry of Finance clarified that a printed electronic boarding pass, which does not have a passenger screening stamp, cannot confirm the cost of the flight. In this case, the fact of the flight can be confirmed by a flight certificate issued by the air carrier or its representative.

How, according to the Ministry of Finance, to confirm the cost of a flight in the absence of documents, see.

About some nuances of recognition of business trips transport costs read in articles:

“Is it possible to take into account for profit the payment for the day of travel to or from a business trip, if it falls on a weekend?” ;
“Is it possible to take into account the penalty for returning the ticket?” .

Living expenses

The algorithm for reimbursement of living expenses should also be reflected in the provision on business trips (Article 168 of the Labor Code of the Russian Federation, paragraphs 11, 13, 14, 21 of Regulation No. 749). This is of no small importance for the recognition of tax expenses taken into account when calculating income tax or simplified taxation tax: this possibility arises only if supporting documents are available (clause 1, article 252, subparagraph 12, paragraph 1, article 264 of the Tax Code of the Russian Federation, letter from the Ministry of Finance Russia dated 03.03.2015 No. 03-03-07/11015).

For the employee himself, the issue of compensation for living expenses on a business trip is also not indifferent: the compensation he received for unconfirmed expenses in amounts exceeding the established norms is subject to personal income tax (paragraph 10, clause 3, article 217, article 210 of the Tax Code of the Russian Federation).

The options for the employee to live in the place of performance of the official assignment are no less diverse than the types of transport used for business trips. The simplest in terms of documentary evidence of expenses is hotel accommodation.

In this case, it is enough to submit to the employer's accounting department a strict reporting form from the hotel (it must comply with the requirements of the regulation approved by Government Decree No. 359 of May 6, 2008) or another similar document (receipt for a cash receipt order in the form KO-1, cashier's check).

The invoice from the hotel is a BSO and therefore confirms the expenses even in the absence of a cash receipt. Officials of the Ministry of Finance of Russia (letter dated 18.08.2010 No. 03-03-06 / 1/556) and judges (Decree of the Federal Antimonopoly Service of the Moscow District dated 29.02.2008 No. KA-A40 / 14043-07) do not object to this approach.

If the employer rents housing for a seconded employee and bears the costs of paying rent, such expenses can only be recognized for the days of the employee's actual residence in it (letters of the Ministry of Finance of Russia dated March 25, 2010 No. Moscow dated April 16, 2010 No. 16-15/040653@).

Regulations on business trips on the payment of daily allowances

The amount of daily allowance is not regulated by law, therefore, they are accepted as expenses that reduce the tax base for profit or simplified taxation tax in any amount independently established by the employer. This amount is fixed in the provision on business trips.

However, for the purposes of taxing daily personal income tax and insurance premiums regulated by the Tax Code of the Russian Federation, there is a restriction that obliges to withhold income tax and charge insurance premiums from amounts exceeding:

700 rub. — for business trips on the territory of Russia;
2 500 rub. - for foreign trips.

In this regard, most often the size of the daily allowance is set precisely within these limits.

Read more about the calculation of insurance premiums for daily allowances in this material.

Features of foreign business trips in the provision on business trips

The nuances of foreign business trips are reflected in the provisions on business trips in the event that the employer sends his employees on foreign trips to perform official tasks.

Despite the fact that the accounting of expenses and the process of organizing foreign and domestic business trips are based on common algorithms, the organization of the departure of an employee outside the country is associated with some peculiarities.

For example, reimbursement of travel and accommodation expenses for those sent abroad is the same as for trips around our country, but the list of reimbursed expenses has been expanded. These may include payment for the issuance of a passport, visas and other travel documents, mandatory consular and airfield fees, other mandatory payments and fees.

At the same time, both the employer and the employee will have to take into account the requirements of the law “On currency regulation” dated December 10, 2003 No. 173-FZ, since it is impossible to stay abroad without foreign currency.

IMPORTANT! The right to use foreign currency for settlements with employees sent on business trips is provided for in subpara. 9 p. 1 art. 9 of Law No. 173-FZ.

Foreign exchange costs associated with business trips abroad require special attention when they are reflected as part of tax expenses. For example, in the absence of a certificate of purchase of foreign currency, travel allowances can be converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of issue of accountable amounts (letter of the Ministry of Finance of Russia dated 03.09.2015 No. 03-03-07 / 50836).

If the employer does not send his employees for official purposes outside the country, he does not need to reflect the peculiarities of foreign business trips in his internal local acts.

You can download a sample of the regulation on business trips on our website.

How to confirm travel expenses paid by a card, find out at the link.

Results

The regulation on business trips is an internal local act of the employer. This document is not strictly mandatory form and may not be issued if the employer does not send employees on business trips.

The regulation allows to justify the inclusion of travel expenses in tax expenses and excludes disputes about the amount of compensation business travelers expenses incurred by them.

"HR officer. Personnel office work", 2010, N 3

Development of regulations on business trips

The direction of employees on business trips is always accompanied by the execution of a number of mandatory documents regulated by the current legislation. If the need to send employees of the organization constantly exists, then it is advisable to develop and adopt a local regulatory act in the organization that regulates the procedure for sending them on business trips.

Dictionary personnel office work. A business trip is a trip by an employee on the 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. In this case, instead of paying per diem, employees are paid wage supplements.

To consolidate the procedure for issuing a business trip in an organization, it is advisable to develop a regulation or other organizational document regulating this activity of the enterprise.

The regulation on business trips of employees of the organization is an optional local act of the organization, the expediency of introducing which is determined by the management of the organization. The main purpose of developing a regulation on business trips for employees of an organization is to establish a unified procedure for sending employees on business trips, as well as defining the functions of each structural unit involved in this process. The regulation can be drawn up as a separate normative act, or as an annex to the internal labor regulations. At the same time, it must be taken into account that the adoption of any addition to the rules (the annex is such an addition), as well as its subsequent change, must be carried out in the manner prescribed by Art. 190 of the Labor Code of the Russian Federation.

There is no standard form for the text of the provision, but it seems appropriate to define in the provision the rights and responsibilities of employees sent on a business trip, as well as managers and specialists involved in the design of a business trip. In the provision, you can specify the specific amounts of expenses reimbursed to the head of the organization. If the head of the organization is responsible to the founders (participants) legal entity or authorized founding documents body, the regulation determines the procedure for submitting reports on expenses incurred, or it establishes the obligation of the head of the organization to coordinate the estimate of travel expenses with the founders (participants) or the authorized body before leaving on a business trip.

The regulation must also indicate which structural unit will be responsible for processing business trips: this can be the personnel department, the office, and the secretary of the general director.

Business trips are associated with guarantees that are provided both to persons sent on business trips and to persons who cannot be sent on business trips, so this should also be reflected in the regulation.

Thus, the following categories of employees cannot be sent on a business trip:

Pregnant women (Article 259 of the Labor Code of the Russian Federation);

Employees under the age of 18, with the exception of persons from among the creative workers of the means mass media, cinematography organizations, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance of works, professional athletes in accordance with the lists of professions established by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations ( article 268 of the Labor Code of the Russian Federation);

Employees with whom they are concluded in accordance with the provisions of Ch. 32 of the Labor Code of the Russian Federation, student contracts, - on business trips not related to apprenticeship (Article 203 of the Labor Code of the Russian Federation).

Women with children under the age of 3 may be sent on business trips only with their written consent and only on the condition that it is not prohibited by their medical recommendations. At the same time, employees must be informed in writing of their right to refuse to be sent on a business trip.

In the same order, fathers raising children without a mother, as well as guardians (custodians) of minors (Article 264 of the Labor Code of the Russian Federation) can be sent on a business trip.

Other categories of workers may be sent on business trips without their consent. In case of refusal, they may be subject to disciplinary liability in accordance with the procedure established by law.

In accordance with Art. 187 of the Labor Code of the Russian Federation, when an employer sends an employee for advanced training with a break from work, he retains his place of work (position) and the average salary at his main place of work.

Employees sent for advanced training with a break from work in another area are additionally paid travel expenses in the manner and amount that are provided for persons sent on business trips.

Activities of educational institutions of additional vocational education(advanced training) of specialists is currently regulated by Decree of the Government of the Russian Federation of 06/26/1995 N 610, which approved the Model Regulation on an educational institution of additional professional education (advanced training) of specialists (as amended on 03/31/2003).

Quoting the law: art. 264 "Other expenses associated with the production and (or) sale" of the Tax Code of the Russian Federation

Separate guarantees for students are provided for in clause 26 model provision. Thus, payment for the trainees' travel to and from the place of study, as well as the payment of per diems for the time they are on the road, should be carried out at the expense of the employers' organizations at the place of the main work of the trainees.

Payment of average earnings for the period of study and travel to the location educational institution and vice versa is carried out in the manner prescribed by Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation of December 24, 2007 N 922 "On the peculiarities of the procedure for calculating the average wage" (as amended on November 11, 2009).

When drawing up a travel policy, the requirements of the following regulations must be taken into account:

1. Labor Code of the Russian Federation, section "Guarantees when sending employees on business trips and moving to work in another area."

2. Decree of the Government of the Russian Federation of October 13, 2008 N 749 "On the specifics of sending employees on business trips" (together with the Regulations on the specifics of sending employees on business trips).

3. Decree of the Council of Ministers of the USSR of March 18, 1988 N 351 "On business trips within the USSR".

4. Instruction of the Ministry of Finance of the USSR of 04/07/1988 N 62 "On business trips within the USSR".

It should be borne in mind that the legal acts on business trips adopted in the USSR are applied only by virtue of Part 1 of Art. 423 of the Labor Code of the Russian Federation, if they do not contradict the Labor Code of the Russian Federation, as well as Decree of the Government of the Russian Federation of October 13, 2008 N 749. An approximate sample of the provision on business trips is presented below.

Sample Sample

Limited Approve

responsibility "Premium"

Position Director of OOO "Premium"

N _________________ __________ A. A. Petrov

about employee travel

1. General Provisions.

This Regulation determines the procedure for organizing business trips on the territory of the Russian Federation and beyond its borders for employees of Premium LLC (hereinafter referred to as the Company).

A business trip of an employee is a trip initiated by the director or other authorized official for a certain period of time to a settlement located outside the city of Yaroslavl or the location of a separate subdivision, to fulfill an official assignment or participate in events that correspond to the Company's statutory goals and objectives.

This Regulation applies to representatives of the management, other administrative employees, employees of auxiliary and functional structural units, as well as to all other employees who are in partnership with the Company. labor relations, hereinafter referred to in the text of this Regulation as "Employees".

The posted worker retains the place of work (position) and average earnings during the business trip, including the time spent on the road.

The average earnings during the employee's stay on a business trip is saved for all working days of the week according to the schedule established at the place of permanent work.

The main tasks of business trips are:

Solving specific problems of production, economic, financial and other activities of the Company;

Providing organizational, methodological and practical assistance in organizing the educational process;

Holding conferences, meetings, seminars and other events, direct participation in them;

Study, generalization and dissemination of experience, new forms and methods of work.

The following are not business trips:

Business trips of employees whose official duties involve the traveling nature of work, unless otherwise provided by local or regulatory legal acts;

Trips to the area from where the employee, due to the conditions of transport communication and the nature of the work, has the opportunity to return to the place of residence daily. The question of the expediency and necessity of the daily return of the employee from the place of business trip to the place of residence in each case is decided by the head who sent the employee;

Departure on personal matters (without production necessity, the corresponding contract or the call of the inviting party);

Admission to study and study at correspondence departments of educational institutions of higher and additional professional education.

Depending on the reasons for departure, business trips are divided into:

Planned, which are carried out in accordance with duly approved plans and relevant estimates;

Unscheduled - to solve problems that have suddenly arisen that require immediate consideration, or in other cases that cannot be foreseen in advance.

Secondment of heads of departments (directions, subdivisions) is allowed only in cases where this does not cause violations in the normal mode of conducting the production process.

In the event of a secondment of the management team, the official who made the decision to send the manager on a business trip is obliged to appoint a person temporarily performing his duties, with the assignment of all official duties and the rights of a seconded worker, including the rights granted to a seconded worker on the basis of a power of attorney.

Sending on a business trip and issuing an advance payment to employees who have not reported on the funds spent on a previous business trip are not allowed.

2. The procedure for registration of business trips.

Based on the order of the director or an official authorized to send employees on a business trip, an employee sent on a business trip is issued a travel certificate issued in accordance with unified form N T-10, approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1. The travel certificate must be signed by the director or an official authorized to send employees.

In order to confirm the fact of departure on a business trip and stay at the business trip points, the seconded employee is obliged to make stamped marks:

About leaving on a business trip and about returning from a business trip to the place of work;

The relevant official or body of the host country on arrival at the place of business trip and departure from it.

In cases where an employee is sent on a business trip to several points, arrival and departure marks are affixed at each point of the business trip where the employee was.

3. Duration and mode of business trip.

The term of the business trip is established by the order of the director or other administrative act of the official authorized to send the Company's employees, based on:

Estimated time required to complete the assignment;

The duration of the educational event according to the invitation of the host;

The terms of the contract, which provide for the obligations of the Company to send employees.

The period of business trip of an employee of the Company may not exceed 30 days. The day of departure of an employee on a business trip is the day of departure of a train, plane, bus or other vehicle from Yaroslavl (or the location of a separate subdivision), and the day of arrival from a business trip is the day the vehicle arrives in Yaroslavl (or the location of a separate subdivision). When the vehicle is sent before 24 hours inclusive, the day of departure on a business trip is considered the current day, and from 00 hours and later - the next day.

The day of departure on a business trip (the day of arrival from a business trip) is determined by the regional time of departure (arrival) of the vehicle in accordance with the schedule of their movement. In case of departure (arrival) of the vehicle at a time different from the schedule, the actual time of departure (arrival) is confirmed by the relevant certificates or certified marks on the tickets.

Notes in the travel certificate regarding the arrival and departure of the employee are certified by the seal that the enterprise uses in its economic activities to certify the signature of the relevant official, who, by order (instruction) of the head of the enterprise, is entrusted with the obligation to register persons leaving on a business trip and arriving from it.

If an employee is sent on a business trip to several enterprises or to several settlements, marks on the day of arrival and the day of departure are put down at each enterprise or at each point.

An employee who is on a business trip is subject to the working hours and the rules of the enterprise, institution, organization to which he is seconded. Instead of days of rest not used during the business trip, other days of rest after returning from a business trip are not provided. The exception is cases when the events for which the employee was seconded took place on weekends or other days of rest established in accordance with the legislation of the Russian Federation and the Rules labor schedule.

In cases where an employee is specially sent to work on weekends or holidays and non-working days, compensation for work on these days is paid in accordance with the current legislation of the Russian Federation. If an employee departs on a business trip or arrives from a business trip on a day off, he is given another day of rest after returning from a business trip.

During the delay on the way without good reason, the employee is not paid wages, daily expenses, expenses for renting a dwelling and other expenses are not reimbursed.

4. Temporary disability of an employee during a business trip.

In the event of temporary disability during a business trip, the employee is obliged to immediately notify the official of the company that made the decision to send him about such circumstances.

Temporary incapacity for work of a seconded worker, as well as the impossibility for health reasons to return to the place of permanent residence, shall be certified by properly executed documents of the relevant state (municipal) or other medical institutions licensed (certified) to provide medical services. For the period of temporary incapacity for work, the seconded worker is paid on a general basis an allowance for temporary incapacity for work.

Days of temporary disability are not included in the business trip period.

In case of temporary incapacity for work of a seconded worker, on a general basis, he is reimbursed for the costs of renting a dwelling (except for cases when the seconded worker is on inpatient treatment) and daily allowances are paid for the entire time until he is unable, for health reasons, to start performing the tasks assigned to him. official assignment or return to the place of his permanent residence, but not more than three days.

5. Features of business trips outside the Russian Federation.

When traveling outside the Russian Federation, the Company provides the employee with funds in the national currency of the employee's country of residence or in a freely convertible currency.

advance payment running costs employee is made in the amounts established by the Decree of the Government of the Russian Federation "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" and other regulatory acts.

When issuing an advance payment for a business trip, the employee is obliged to familiarize himself with the reference-calculation for the advance payment issued to him and the provisions of the legislation of the Russian Federation on reporting for its use. If, when issuing an advance, the total amount in foreign currency has a fractional part, then the arithmetic rule of rounding to the nearest one is allowed.

The acquisition of foreign currency in an authorized bank and the accounting of foreign currency are carried out in accordance with the requirements of the current legislation of the Russian Federation.

The actual time spent on a business trip outside the Russian Federation is determined by:

In the case of a business trip to countries with which full border control has been established - according to the marks of checkpoints in a foreign passport;

In the case of a business trip to countries with which border control has not been established or simplified - according to the notes of the party that sends the business trip and the party that receives it in the business trip certificate;

In the absence of marks in accordance with paragraphs. "a" and "b" of this paragraph, the daily expenses of the seconded worker are not reimbursed.

If an employee received an advance for travel expenses, but did not go on a business trip, he is obliged, within three working days from the date of the decision to cancel the trip, to return to the cashier the money he received in the currency of the country in which the advance was issued.

If it is necessary to pay additional funds for the final settlement for a business trip or the employee has not received advance funds for a business trip, they are paid to the employee in Russian rubles at the official exchange rate of the Bank of Russia to foreign currencies of host countries, established on the day the advance report is approved.

If the employee does not have supporting documents confirming the exchange of the currency in which the advance was issued to the national currency of the host country, the recalculation of expenses incurred on a business trip and documented is carried out based on the official exchange rate established by the Central Bank of the Russian Federation on the day the advance report is approved.

6. Travel expenses.

An employee sent on a business trip both within the Russian Federation and abroad is reimbursed for the following expenses:

Daily allowance;

Actually made and documented target expenses:

Renting a dwelling;

Travel to and from destination;

Airport service fees, commission fees;

For travel to the airport or train station at the points of departure, destination or transfers;

For baggage;

For business calls;

Obtaining and registering an official foreign passport, obtaining visas;

Associated with the exchange of cash or a check in a bank for cash foreign currency.

Expenses associated with a business trip, but not confirmed by the relevant documents, are not reimbursed to the employee. Expenses in connection with the return by a seconded worker of a ticket for a train, plane or other vehicle can be reimbursed with the permission of the head of the enterprise only upon good reasons(decision to cancel a business trip, recall from a business trip, illness) if there is a document confirming such expenses.

Expenses for food, the cost of which is included in the invoices for the cost of accommodation in hotels or travel documents, are paid by business travelers at the expense of daily allowances.

Reimbursement of expenses for the carriage of baggage weighing more than the established transport companies limits are not made.

Reimbursement of expenses for official telephone conversations is made in the amount agreed with the person who made the decision to send the employee.

7. Daily expenses.

During the time spent on a business trip, including on the way to the place of a business trip and back, the employee is paid per diem for each day on a business trip.

Per diems are paid no more than the amount established by the estimate, if the business trip was carried out in a planned manner.

Per diem expenses for the period of stay on a business trip are paid:

For each day of stay on a business trip, including the day of departure and arrival, according to the norms established for the Russian Federation or a state outside the Russian Federation where the employee is sent;

In the case of business trips to several states during the day - in the amount of the arithmetic mean of the norms established for these states;

When sent on a business trip to two or more countries - according to the norms established for the respective countries, from the day of crossing the border of the respective state. Day of return to the Russian Federation (crossing the border) - according to the norms of the last country of stay on a business trip;

If the date of departure on a business trip to countries with which full border control is established, or the date of return from them does not coincide with the dates indicated in the passport or a document replacing it, then the daily expenses for the passage through the territory of the Russian Federation are reimbursed in accordance with the procedure provided for business trips within the Russian Federation;

If a seconded worker, while on his way to a country with which border control has not been established or simplified, or returning from such a country, has a transit stop on the territory of the Russian Federation, then reimbursement of expenses for a business trip for the period of travel through the territory of the Russian Federation is carried out in the manner prescribed for official business trips within the Russian Federation. In the absence of such a stopover, per diem expenses are reimbursed for each day of the business trip, including the day of departure and arrival, according to the norms established for business trips abroad;

In the case of including the cost of food in the bills for the rental of residential premises and in cases where seconded workers are provided by the host under the terms of the invitation free food in the host country (road), - within the limits, established by law RF.

If the receiving party provides an employee sent abroad by the Russian Federation with additional foreign currency funds in the form of compensation for current expenses (except for travel expenses to and from the country of destination and for renting a dwelling) or daily expenses, the Company reduces the payment of daily expenses by the amount of additional funds provided. If the amount provided by the receiving party is greater than or equal to the established norms of daily expenses, the Company does not pay the daily expenses.

If an employee is sent to a place from where he has the opportunity to return daily to his place of permanent residence, per diems are not paid. The issue of the possibility of returning to the place of residence of the employee in each case is decided by the manager who sent the employee on a business trip, taking into account the distance, the conditions of transport, the nature of the task being performed, and the need to create conditions for the employee to rest.

8. Expenses for renting premises.

The employee is reimbursed for the actual costs of renting a dwelling, confirmed by the relevant documents. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amount of such payment shall be reimbursed in the amount established by the current Russian legislation.

The costs of renting a dwelling are reimbursed for each day of stay at the point of a business trip from the day the traveler arrives at the destination and until the day of departure from it. If payment for the use of living quarters is made at different prices, the established maximum reimbursement rates are applied to each day separately.

When submitting supporting documents, the posted worker is also paid the costs of booking places in hotels, as well as hiring accommodation during a forced stop on the way.

9. The procedure for submitting a trip report.

In accordance with the Procedure for conducting cash transactions in the Russian Federation, within three working days from the date of return from a business trip, the employee is obliged to submit to the accounting department an advance report on the amounts spent by him.

Together with the advance report, documents (in the original) confirming the amount of expenses incurred, indicating the form of payment (cash, check, credit card, non-cash transfer) are transferred to the accounting department. A photocopy of the marks in the foreign passport is attached to the report.

The following documents are attached to the advance report:

Travel certificate with marks of departure and arrival from the trip, as well as marks of the host party on the dates of arrival and departure;

Documents confirming the cost of renting a dwelling;

Documents confirming the payment of fees for airport services, other commission fees;

Documents confirming the cost of travel to the airport, train station at the points of departure, destination or transfers, for baggage;

Documents confirming the cost of official telephone conversations.

In case of payment by business travelers at the expense of own funds the following expenses for travel and paperwork are also attached to the advance report:

Documents confirming the cost of travel to the destination and back, if these expenses were made by him personally;

Documents confirming the costs of obtaining and registering an official foreign passport, obtaining visas, if these actions were not performed by the Company;

Documents confirming the expenses associated with the exchange of cash currency or a check in a bank for cash foreign currency.

The balance of funds in excess of the amount used according to the advance report is subject to return by the employee to the cashier in the currency of the country in which the advance was issued, no later than three working days after returning from a business trip.

If the employee fails to return the balance of funds within a certain period of time, the corresponding amount is reimbursed in the manner established by the labor and civil procedural legislation of the Russian Federation.

Not later than three working days from the date of return from a business trip, the employee is obliged to prepare and submit to the official who made the decision to send a report on the work done by him or participation in the event to which he was sent.

An employee seconded to perform certain tasks shall attach originals or photocopies of documents received by him or signed and handed over to him on behalf of the Company to the business trip report.

An employee seconded to participate in an event shall attach to the report on the business trip the materials received by him as a participant in the event.

Bibliography

1. State system documentation support management (GSDOU). Main archive. 1991.

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 due to 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 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 a train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival from a 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 appearance 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 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.