Formula for calculating travel expenses. The employee on the first day went on a business trip or took a vacation: how to calculate average earnings

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 in accordance with the current legislation, a business trip is a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. 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 on business trips not sent persons working under civil law contracts, as well as employees, Full time job which, in accordance with labor contracts, is carried out on the way.

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 compensations. This position was once again confirmed by experts 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 the Labor Code of the Russian Federation)

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 describes in detail 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 personal income tax in the prescribed manner.”

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

Calculation of earnings for the period of stay in business trip 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. 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. In this regard, daily payments for a one-day business trip are subject to personal income tax. The only exception to this rule is one-day business trips abroad, for which the employee is charged half of the amount of daily compensation established by 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. The employee was ill for 10 calendar days - from March 14 to March 23 (in March 31 days of which 21 were 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 the local regulatory legal acts of a 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.

Last modified: January 2020

The presence of non-resident suppliers and buyers, representative offices and branches without the status of legal entities require enterprises to periodically travel employees to the territory of other settlements. With appropriate paperwork and confirmation of the purpose related to production activities organization, the trip is considered a business trip. Accountants have to answer the questions: when and how is a business trip paid? How is travel pay calculated?

Legislative regulation

According to the Labor Code (LC) of Russia (Article 166), a business trip is a trip of an employee on the order of the employer to another locality to perform a specific task. individual task for a certain period (conclusion of contracts, cargo escort, participation in seminars and symposiums, verification of the activities of subordinate organizations). If it is traveling in nature (geologists, truckers, shift method), then the trip does not apply to a business trip.

The Labor Code of the Russian Federation guarantees compensation travel expenses(Article 167), and regulates the list (Article 168):

1. Fare payment in the presence of supporting documents at actual costs not exceeding the cost:
   
   • by rail- a compartment car of a passenger or fast train;
   • by plane - economy class cabin;
   • by road - means of transportation for public use, with the exception of taxis.

1. Expenses for renting a room - an invoice from the hotel with details:
   
   • the name of the organization or individual, indicating the relevant individual data;
   • information about the room provided and the range of services (if meals are included, it should be written in a separate line);
   • prices per day, number of days and total cost.

1. Daily allowance - expenses reimbursed by an enterprise or entrepreneur for each full or partial calendar day of the trip, regardless of the mode of operation, including weekends, holidays and travel time. According to article 217 of the Tax Code of the Russian Federation in 2018, in order to avoid personal income tax, the accrual of daily allowances cannot exceed:
   
   • within Russian Federation- 700 rubles;
   • in the territory of near and far abroad - 2500 rubles.

The enterprise has the right to fix any amount of daily allowance in local internal documents, however, from the excess amount, it is necessary to withhold personal income tax and accrue contributions to Pension Fund and the social insurance fund, as well as excluded from deductible expenses.

Documenting

A local internal document recommended for enterprises and entrepreneurs by leading editors and auditors is the developed “Regulations on business trips”. In the document, it is important to prescribe the size of the per diem, the workflow, how many days before the trip the travel allowance is issued in terms of the advance. Formally, an advance payment for the purchase of transport tickets can be issued immediately after the creation of the order.

Starting from 01/08/2015, a business trip certificate, a job assignment and a business trip report are optional documents. The trip is regulated by the order of the head and the advance report, which requires close attention and clarity during registration.

Travel order

Documenting business trip begins with the execution of the order of the head of the enterprise, including:

• Name and position of the employee;
• the purpose of the trip;
• travel time;
• locality;
• problems to be solved.

On the basis of the order, travel days are considered accounting by number, daily allowances are issued for them and the estimated costs for the acquisition of transport documents are paid.

If necessary, a delay is created by the head additional order for an extension of the trip.

Advance report

Reflection of expenses in accounting, payment for a business trip and final settlement with an accountable person are made on the basis of an advance report, which is submitted to the accounting department within 3 working days after arrival.
Annexes to the report are accompanying documents:

• transport tickets;
• bills, checks and receipts;
• commission fees;
• fee for obtaining documentation;
• currency exchange expenses;
• baggage transportation and payment for luggage storage;
• residence documents;
• a copy of the international passport with border crossing marks;
• waybills when traveling road transport and checks of gas stations.

After checking the report by the accountant and approval by the manager, the overspending of funds is returned to the cash desk of the enterprise, the debt is paid to the employee. If a transfer business trip, in which month to accrue expenses and reflect in accounting, is evidenced by the date of approval of the report, which forms the accounting entries.

Travel allowance calculation

Cash, issued under the report to the employee during business trips abroad, can be both in Russian rubles and in the currency of the country where the employee is sent. After arrival, recalculation is made at the rate of the National Bank. There are also a number of nuances when traveling for various periods.

One day business trip

Since the minimum trip period is not established by law, the employer has the right to send an employee to another locality for one day. Upon confirmation of connection with economic activity such a trip is recognized as a business trip with a fare.

The nuances compared to the usual are that when one day business trip daily allowance within Russia is not provided, for a trip abroad - no more than 50% of the amounts established by local documents.

Formally, it turns out that the company cannot pay compensation without taxing personal income tax and social contributions. The recommendation is to create a clause in internal documents explaining the lack of economic benefits for the employee, due to which personal income tax is not taxed. Indirect confirmation in defense of this position is the letter of the Ministry of Finance of the Russian Federation of 03/01/2013 No. 03-04-07 / 6189.

Business trip with excess daily allowance

The enterprise by internal administrative document has the right to normalize the size of daily allowances, both downward and upward. The specific amount is fixed in the employment contract with the employee and can be differentiated among employees.

For example, an employee left on a business trip on 10/05/2018 at 23.15, and arrived on 10/14/2018 at 00.45, per diem according to the internal regulations - 900 rubles. Then:

1. The number of days is 10, since 05.10 and 14.10 are included in the calculation.
2. Daily allowance exceeding the limit: (900-700)*10=2000 rubles;
3. Personal income tax: 2000 * 0.13 \u003d 260 rubles.

In addition to personal income tax, it is necessary to accrue fees to social funds for daily allowances in excess of the limit, except for injuries, and not include them in the expenses that form taxable profit.

Transfer business trip

In practice, situations often arise when an employee leaves on a business trip in one month and returns in another. reporting period. If the trip is transferred to the next month, how to pay for the trip, when and in what amount should it be included in the expenses? Are there any restrictions on advance payments? questions for accountants.

For example, a production worker left on 09/28/2018 to a neighboring settlement, and arrived on 10/03/2018 according to the order. He presented a transport ticket dated September 28 for departure in the amount of 1,500 rubles without VAT and dated October 03 for entry in the amount of 1,400 rubles, an invoice from the hotel in the amount of 5,000 rubles. On September 27, 2018, he received an advance payment in the amount of 6,000 rubles in cash. Daily allowance is 500 rubles according to employment contract. The report was submitted on 04.10.2018.

Accounting entries are shown in the table:

Pay and travel

Payroll for a travel worker is based on average earnings. The billing period is the calendar year preceding the month of the start of the trip or the number of months in case of work in the state of the enterprise for less than a year. Holidays, sick days, downtime are excluded from the calculation.

If work time on a business trip corresponds to the working time at the enterprise, then technically calculated:

• average daily salary: the total salary received for the year is divided by the number of days actually worked;
• wage fund: the average daily earnings are multiplied by the number of working days that fell on the trip;
• if the average salary is significantly lower tariff rate or official salary, then an additional payment up to the appropriate amount is possible, subject to reflection in internal documents.

If an employee is involved in labor duties on holidays and weekends, according to the Labor Code, double payment is provided. If an industrial event is recorded on a non-working day, then for this day the salary is charged at a double rate or an additional day of rest is provided.

Knowledge legal aspects accrual and payment of travel expenses allows you to competently build the chain of "personnel accounting - accounting - employee - budget", work highly productively with inspection structures, optimize accounting and taxation.

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2017

From January 1, 2017, insurance premiums (as well as personal income tax) are charged if the amount of daily allowance exceeded the same amount for all organizations:

700 rubles - for business trips in Russia;

2500 rubles - for foreign business trips.

Those. the maximum daily allowance is now the same for personal income tax and for insurance contributions to the funds of the Social Insurance Fund, Compulsory Medical Insurance Fund, PFR.

Changes 2015-2016

Because canceled the job assignment and travel certificate, the task that the employee must complete on a business trip must be prescribed directly in the order to send the employee on a business trip.

From August 8, you can confirm the duration of a business trip not only with a travel document, but also with a hotel check or a memo from the host. Also, it is no longer necessary to keep a log of departed and arrived workers from August 8.

Travel vouchers cancelled.. Now the period of stay of an employee on a business trip is confirmed by travel tickets. If the employee went on a business trip by personal transport, then he will have to indicate the period of stay in memo. They also canceled the requirement to draw up a job assignment and a report on the work done by a business traveler.

It is necessary to regularly check an employee who travels for a long time on foreign business trips for the status of a resident. If it is not detected in time that the employee has lost his resident status, then the tax will be calculated at an erroneous rate. Then the company faces a fine (a resident is a person who has been in Russia for at least 183 days over the past 12 months. Take into account 12 consecutive months. It doesn’t matter if they belong to the same calendar year or not).

Rules

All travel expenses are not subject to insurance premiums (PFR, FSS, MHIF - clause 2 of article 9 of the Law of July 24, 2009 No. 212-FZ) and personal income tax is not withheld from them (clause 3 of article 217 of the Tax Code).

Since 2017, from per diem over 700 rubles - for trips to the Russian Federation, from over 2500 rubles. - For foreigners, they are subject to insurance premiums. Personal income tax the same amounts were taxed until 2017. For workers with a traveling nature of work, these limits do not apply. Of the costs are not subject to personal income tax and for large amounts.

Per diems are paid for each day. Even for incomplete. Those. if the employee's train leaves at 23:50, then he is also entitled to daily allowance for that day.

If the daily allowance is issued in foreign currency, then the exchange rate must be taken on the day the daily allowance is charged to the seconded worker (letter of the Ministry of Finance of Russia dated March 16, 2017 No. 03-15-06 / 15230).

Meals for employees on a business trip cannot be recognized as expenses of the organization (letter of the Ministry of Finance of Russia dated October 9, 2015 No. 03-03-06 / 57885)

Travel allowance is roughly the same as vacation pay. The rules in which the average earnings are calculated for travel allowances differ from the calculation of vacation pay: working days that fall during a business trip are paid (and not calendar days, as in the calculation of vacation pay). You need to know the working days of an employee during a business trip.

this online bookkeeping. In it, you can easily calculate the salary, vacation pay at this link) three months as a gift.

Per diems for a one-day business trip cannot be paid, but expenses can be written off (letter of the Ministry of Finance of July 16, 2015 No. 03-03-07 / 40892). There is no need to pay contributions from such payments (letter of the Ministry of Finance dated 02.10.2017 No. 03-15-06 / 63950).

If an employee buys foreign currency for travel money, then there are two options for writing off expenses:
1) If the certificate of currency exchange has been preserved, then calculate at the rate indicated in the certificate.
2) If there is no certificate or it is lost, then recalculate travel allowances at the rate of the Central Bank of the Russian Federation on the date of issue of money.

For business trips, there are much more liberal rules for writing off expenses. For example, when paying with a card, it is enough to attach a slip, an electronic terminal receipt or other similar documents to the advance report (letter of the Ministry of Finance of Russia dated October 6, 2017 No. 03-03-06/1/65253). In addition, travel expenses are the only type of expenses that can be claimed for VAT deduction without invoices, a BSO or a check with VAT allocated is enough.

Payment

Calculation of travel allowances in 2018 with excluded days. Example: An employee's salary from June 1, 2017 to May 31, 2018 is 5,000 rubles. From June 1, 2017, the employee takes a vacation of 28 days. The employee was ill for 10 calendar days - from March 14 to March 23 (in March 31 days of which 21 were worked) in 2013 inclusive

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

Travel allowance = RFP [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.:

With an incomplete year

Calculation of payments for business trips with an incomplete year of work in the organization

Travel allowances are calculated based on the employee's average earnings for the last year (12 calendar months). Let's say a person went on business in May 2018. This means that the billing period is from May 1, 2017 to April 31, 2018.

Another billing period can be set when:

The employee has not yet worked for the company for 12 months. In this situation, the settlement period will be the period during which the person is listed in the organization. For example, an employee joined the company on July 8, 2017. From February 2 to February 4, 2018, I went on a business trip. The billing period is from July 8, 2017 to January 31, 2018.

The employee got a job and went on a business trip in the same month. Then the billing period is the actual hours worked. Suppose an employee joined the organization on January 12, 2015 and left on a business trip on January 20. The billing period will start on January 12 and end on January 19.

It is more convenient for an organization to set its own billing period other than 12 months. In such a situation, the average earnings will have to be calculated twice (for 12 months and for the established billing period) and compare the results. In any case, the average earnings cannot be less than the amount calculated on the basis of annual earnings.

There was a reorganization and the employee was transferred to a new company. An employee can be fired from the old organization and immediately hired to a new one, or simply transferred by issuing an additional agreement to the employment contract. When a person quits, they take into account only those payments that have already been accrued to him in the newly created organization. If the employee was transferred, payments for the last 12 months are taken into account, including those accrued before the reorganization.

Business trip falls on a weekend or holiday Then you need to either pay it double (Article 153 of the Labor Code of the Russian Federation), or provide an additional day of vacation without pay (letter of the Ministry of Labor dated October 13, 2017 N 14-2 / ​​B-921).

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What is not included in the calculation period

The average earnings in the billing period do not include the time, as well as the amounts accrued during this time, when the employee:

Received temporary disability benefits or maternity;

Was entitled to an average salary according to Russian legislation, among other things, on vacation or a business trip (the only exception: an employee is entitled to average earnings during breaks for feeding a child, but these intervals are not excluded from the billing period);

Did not work due to downtime due to the fault of the employer or for reasons beyond the control of either the management or the staff;

Was unable to work due to a strike in which he did not take part;

Received additional paid days off to care for children with disabilities and disabled since childhood;

Released from work for other reasons in accordance with the legislation of Russia.

Annual vacation. Suppose downtime is declared from January 14, 2018. The billing period is 2017. But from July 15 to July 28, 2017, inclusive, this person was on vacation, respectively, he kept his average earnings. Given time excluded from the calculation period.

Business trip. When calculating average earnings, it is necessary to ignore the time of past business trips that fell on the billing period. Naturally, the average earnings accrued for these intervals are not needed either. And it does not matter that during a business trip, unlike vacation or illness, a person performs his job duties.

Simple. The calculation also excludes the time of past downtime due to the fault of the employer.

Leave at own expense and child care. All the time of rest without pay is also not taken into account. Similarly, days of parental leave are not taken into account. As well as the amount of child benefits, if at that time they relied on the worker.

Part-time time. This is important to consider when the employee first worked as a part-time employee, and then was accepted into the staff. If a part-time worker is transferred to the main job without being fired, then the average earnings must be calculated for 12 months, not excluding the time when he worked part-time. Therefore, the amount of payment will be less than if it did not work. external part-time. Is it possible to arrange so that a person does not lose money? Yes, and there are two ways of doing it.

The first way: a person can quit his part-time job, and then re-enter the same organization, but already in the state. Then the billing period will be only the time worked as a permanent employee. The second way: to provide in the collective agreement or other local act that in such cases the period starting from enrollment in the state is recognized as the settlement period. Part six allows you to do this

part-time work. If a person works part-time, the average earnings for him are calculated in the usual way. But, of course, they take actually paid amounts, taking into account the actual hours worked.

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Calculation examples

Examples of business trip payment calculation

To calculate the amount for the trip, the following formula is used:

Regular business trip

Example 1 Pizelkin A.V. from April 16 to April 23, 2016 inclusive (six working days in total) was on a business trip. Business trips are paid in the company based on average earnings. Sidorov was given a salary of 20,000 rubles.

The billing period is from April 1, 2015 to March 31, 2016. It accounts for 249 business days. Information about the periods excluded from it is given in the table.

Periods that are excluded from the calculation when determining average earnings

Base	Period	Duration of the period in working days	Accrued for time worked in partial months
Business trip			RUB 11,818.18
Annual vacation
Temporary disability

In addition, in February 2016, Pizelkin was credited with 20,000 rubles. - This is a bonus based on the results of work for 2054. At the same time, the billing period has not been fully worked out and, moreover, does not coincide with the calendar year. This means that the annual bonus should be taken into account in proportion to the hours worked.

In total, Pizelkin worked 210 days (249 - 9 - 20 - 10). Therefore, the amount of the annual bonus taken into account will be:

20 000 rub. : 249 days x 210 days = 16,867.47 rubles.

The amount of average daily earnings saved for the duration of the business trip will be calculated as follows:

(20,000 rubles x 9 months + 11,818.18 rubles + 952.38 rubles + 9473.68 rubles + 16,867.47 rubles) : 210 days. = 1043.39 rubles.

And in total, Pizelkin during the trip should be credited:

RUB 1043.39 x 6 days = 6260.34 rubles.

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Surcharge available

If the company provides for an additional payment to travel expenses

Example 2 We use the condition of the previous example. But suppose that the regulation on remuneration says: a business trip is paid based on the average earnings calculated during the trip, but not lower than the salary for this period. Because of this, both indicators must be calculated.

For 6 days of a business trip, Pizelkin, based on his average earnings, should be credited with 6260.34 rubles. Now let's do the payroll calculation. April 2015 has 21 business days. Consequently, during the business trip, the employee is entitled to 5714.29 rubles. (20,000 rubles: 21 days x 6 days).

As you can see, this amount is less than the payment based on the average earnings (6260.34 rubles). Therefore, in just a month, Pizelkina will be credited with:

20 000 rub. : 23 days x 17 days + 6260.34 rubles. = 21,042.95 rubles.

And now let's say that from September 1, 2009, Sidorov was promoted and his salary was raised from 20,000 rubles. up to 30,000 rubles Only Sidorov's salary has grown, so his payments do not need to be indexed until the increase. The new travel allowance is:

(20,000 rubles x 6 months + 30,000 rubles x 3 months + 11,818.18 rubles + 952.38 rubles + 9473.68 rubles + 16,867.47 rubles) : 210 days. x 6 days = 7117.48 rubles.

And the amount based on the salary will be 7826.09 rubles. (30,000 rubles: 23 days x 6 days).

This is more than the payment based on the average earnings (7117.48 rubles). Therefore, the total amount that the employee will receive in December will be equal to his salary for this month - 30,000 rubles. (excluding VAT).

Summarized accounting of working hours

In the case of a summarized accounting of working time, to pay for a business trip, you need to take not the average daily, but the average hourly earnings.

Example 3 The company maintains a summary record of working hours. There is a 40-hour work week. Popov I.G. I was on a business trip from 8 to 10 April 2016. This time is 24 business hours.

The settlement period is 2015. During this time, the employee was credited with 220,500 rubles. The billing period, according to the norm established at the enterprise, accounted for 1827 hours. That's how much Popov worked.

The amount of travel average earnings in this case will be:

220 500 rub. : 1827 hours x 24 hours = 2896.55 rubles

Maybe a regular salary?

You cannot pay wages if the employee is on a business trip. Article 167 of the Labor Code of the Russian Federation insists that it is the average earnings that are retained for the seconded person. Therefore, "the payment to an employee ... of wages for days spent on a business trip would be contrary to the provisions of the Labor Code."

How much will I get?

Average earnings are usually slightly higher than wages. Indeed, when determining it, they take into account the premiums that were paid in the billing period. So that this rule even better for the employee. The average salary saved for the duration of a business trip may turn out to be less than the amount calculated based on the salary. But the company has the right to reimburse its employee for the difference. After all, the Labor Code of the Russian Federation prohibits worsening the situation of workers, and you can improve as much as you like. Of course, this compensation must be fixed in the collective agreement or in the regulation on wages.

If you decide to stay?

If the employee decided to stay at the place of the business trip for the duration of the vacation, then personal income tax must be withheld from the return ticket. If you stay on a weekend or holiday, then you do not need to transfer personal income tax. (Ministry of Finance of Russia dated December 7, 2016 No. 03-04-06/72892).

The laws

Show/hide: law on business trips: Labor Code Chapter 24 and Decree of the Government of the Russian Federation of December 24, 2007 No. 922

CHAPTER 24

(the name was supplemented from October 6, 2006 by the Federal Law of June 30, 2006 N 90-FZ - see the previous edition)

Article 166. The concept of a business trip

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

The specifics of sending employees on business trips are established in the manner determined by the Government of the Russian Federation (the part was additionally included from October 6, 2006 by Federal Law No. 90-FZ of June 30, 2006).

Article 167. Guarantees when sending employees on business trips

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.

Article 168. Reimbursement of expenses related to a business trip

In case of sending on a business trip, the employer is obliged to reimburse the employee:

travel expenses;

additional expenses associated with living outside the place of permanent residence (per diem);

other expenses incurred by the employee with the permission or knowledge of the employer.

The procedure and amount of reimbursement of expenses related to business trips are determined collective agreement or a local normative act (part as amended by Federal Law No. 122-FZ of August 22, 2004; as amended by Federal Law No. 90-FZ of June 30, 2006; FZ, - see the previous edition).

Article 168_1. Reimbursement of expenses related to business trips of employees whose permanent work is carried out on the road or has a traveling character, as well as work in the field, expeditionary work

For employees whose permanent work is carried out on the road or has an itinerant nature, as well as employees working in the field or participating in expeditionary work, the employer compensates for the following related to business trips:

travel expenses;

the cost of renting a dwelling;

additional expenses associated with living outside the place of permanent residence (daily allowance, field allowance);

other expenses incurred by employees with the permission or knowledge of the employer.

The amount and procedure for reimbursement of expenses related to business trips of employees specified in part one of this article, as well as the list of works, professions, positions of these employees are established by a collective agreement, agreements, local regulations. The amount and procedure for reimbursement of these expenses may also be established by the employment contract.

(The article was additionally included from October 6, 2006 by the Federal Law of June 30, 2006 N 90-FZ)

Article 169. Reimbursement of expenses when moving to work in another locality

When an employee moves, by prior agreement with the employer, to work in another locality, the employer is obliged to reimburse the employee:

expenses for the relocation of the employee, his family members and transportation of property (except for cases when the employer provides the employee with appropriate means of transportation);

expenses for settling in a new place of residence.

The specific amounts of reimbursement of expenses are determined by agreement of the parties to the employment contract (part as amended by Federal Law No. 122-FZ of August 22, 2004, see the previous version).

Decree of the Government of the Russian Federation of December 24, 2007 No. 922

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached Regulations on the peculiarities of the procedure for calculating the average wage.

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

3. Recognize as invalid Decree of the Government of the Russian Federation of April 11, 2003 N 213 "On the peculiarities of the procedure for calculating the average wage" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2003, N 16, Art. 1529).

Chairman of the Government of the Russian Federation V.ZUBKOV

Regulations on the peculiarities of the procedure for calculating the average wage

1. This Regulation establishes the specifics of the procedure for calculating the average wage (average earnings) for all cases of determining its size, provided for Labor Code Russian Federation (hereinafter referred to as average earnings).

2. To calculate average earnings, all types of payments provided for by the remuneration system applied by the relevant employer are taken into account, regardless of the sources of these payments. These payments include:

a) wages accrued to the employee at tariff rates, salaries (official salaries) for hours worked;

b) wages accrued to the employee for the work performed at piece rates;

c) wages accrued to the employee for the work performed as a percentage of the proceeds from the sale of products (performance of work, provision of services), or commission;

d) wages paid in non-monetary form;

e) monetary remuneration (monetary allowance) accrued for hours worked to persons replacing public office of the Russian Federation, public positions of the constituent entities of the Russian Federation, deputies, members of elected bodies of local self-government, elected officials local self-government, members of election commissions acting on a permanent basis;

f) the monetary allowance accrued by the municipal employee for the hours worked;

g) funds accrued in editions mass media and art organizations, the fee of employees who are on the payroll of these editorial offices and organizations, and (or) payment for their work, carried out at the rates (prices) of the author's (staged) remuneration;

h) wages accrued to teachers of primary and secondary institutions vocational education for hours of teaching work in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

i) wages finally calculated at the end of the calendar year preceding the event, determined by the wage system, regardless of the time of accrual;

j) allowances and additional payments to tariff rates, salaries (official salaries) for professional excellence, class, length of service (work experience), academic degree, academic title, knowledge foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the amount of work performed, managing a team, and others;

k) payments related to working conditions, including payments due to regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special conditions labor, for work at night, payment for work on weekends and non-working holidays, payment overtime;

l) remuneration for performing the functions of a class teacher teaching staff state and municipal educational institutions;

m) bonuses and remuneration provided for by the wage system;

o) other types of wage payments applied by the relevant employer.

3. To calculate the average earnings, social payments and other payments not related to wages (material assistance, payment of the cost of food, travel, training, utilities, rest and others).

4. The calculation of the average earnings of an employee, regardless of the mode of his work, is based on the wages actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the employee retains the average wage. In this case, the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

Average daily earnings for vacation pay and compensation for unused vacations calculated for the last 12 calendar months.

5. When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if:

a) the employee retained the average salary in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the labor legislation of the Russian Federation;

b) the employee received temporary disability benefits or maternity benefits;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;

d) the employee did not participate in the strike, but due to this strike he was unable to perform his work;

e) the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

6. If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or if this period consisted of time excluded from the billing period in accordance with paragraph 5 of this Regulation, the average earnings are determined based on from the amount of wages actually accrued for the previous period, equal to the estimated one.

7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event with which the saving is associated average earnings.

8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of an event with which the preservation of average earnings is associated, the average earnings are determined based on the tariff rate established for him, salary (official salary ).

9. When determining the average earnings, the average daily earnings are used in the following cases:

to pay vacations and pay compensation for unused vacations; for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of employees who have a summarized record of working time.

The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (calendar, working) in the period payable.

The average daily earnings, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, is calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses and remuneration, taken into account in accordance with paragraph 15 of this Regulation, by the number of days actually worked during this period.

10. The average daily earnings for the payment of vacations provided in calendar days and the payment of compensation for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.4). If one or several months of the billing period were not fully worked out or time was excluded from it in accordance with paragraph 5 of this Regulation, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.4) , multiplied by the number of full calendar months, and the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.4) by the number of calendar days of that month and multiplying by the number of calendar days falling on the time worked in that month.

11. The average daily earnings for paying for holidays provided in working days, as well as for paying compensation for unused holidays, is calculated by dividing the amount of actually accrued wages by the number of working days according to the 6-day working week calendar.

12. When working on a part-time basis (part-time work week, part-time work day), the average daily earnings for vacation pay and compensation for unused vacations are calculated in accordance with paragraphs 10 and 11 of these Regulations.

13. When determining the average earnings of an employee who has a summarized record of working time, except for the cases of determining the average earnings for paying holidays and paying compensation for unused holidays, the average hourly earnings are used.

The average hourly earnings are calculated by dividing the amount of wages actually accrued for the hours worked in the billing period, including bonuses and remuneration, taken into account in accordance with clause 15 of these Regulations, by the number of hours actually worked during this period.

Average earnings are determined by multiplying the average hourly earnings by the number of hours worked on the employee's schedule in the payable period.

14. When determining the average earnings for payment of additional study holidays payment is subject to all calendar days (including non-working holidays) falling on the period of such vacations provided in accordance with the certificate-call of the educational institution.

15. When determining the average earnings, bonuses and remuneration are taken into account in the following order:

monthly bonuses and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;

bonuses and remuneration for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they were accrued does not exceed the duration of the billing period, and in the amount of a monthly part for each month of the billing period, if the duration of the period for which they are accrued exceeds the duration of the billing period;

remuneration based on the results of work for the year, a one-time remuneration for the length of service (work experience), other remuneration based on the results of work for the year, accrued for the calendar year preceding the event, regardless of the time of accrual of remuneration.

If the time that falls on the billing period is not fully worked out or time is excluded from it in accordance with paragraph 5 of these Regulations, bonuses and remuneration are taken into account when determining the average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actually worked time in the billing period (monthly, quarterly, etc.).

If the employee worked part-time for which bonuses and remuneration are accrued, and they were accrued in proportion to the hours worked, they are taken into account when determining the average earnings based on the amounts actually accrued in the manner established by this paragraph.

16. With an increase in the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration, the average earnings of employees are increased in the following order:

if the increase occurred during the billing period, the payments taken into account when determining the average earnings and accrued in the billing period for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month of occurrence the case with which the preservation of average earnings is associated, on tariff rates, salaries (official salaries), monetary remuneration established in each of the months of the billing period;

if the increase occurred after the billing period before the occurrence of the event, which is associated with the preservation of average earnings, the average earnings calculated for the billing period are increased;

if the increase occurred during the period of maintaining the average earnings, a part of the average earnings is increased from the date of the increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

When raising average earnings, tariff rates, salaries (official salaries), monetary remuneration and payments established to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (interest, multiplicity) are taken into account, with the exception of payments established to tariff rates, salaries (official salaries), monetary remuneration in the range of values ​​(percentage, multiplicity).

With an increase in average earnings, payments taken into account when determining average earnings, established in absolute amounts, do not increase. 17. The average earnings determined to pay for the time of forced absenteeism are subject to increase by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration established for the employee from the date of the actual start of work after his restoration to his previous job, by the tariff rate, salary (official salary), monetary remuneration established in the billing period, if during the time of forced absenteeism in the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration increased.

At the same time, in respect of payments established in a fixed amount and in an absolute amount, the procedure established by paragraph 16 of these Regulations applies.

18. In all cases, the average monthly earnings of an employee who has fully worked out the norm of working hours in the billing period and fulfilled labor standards (labor duties) cannot be less than the established federal law minimum size wages.

19. For persons working on a part-time basis, the average earnings are determined in the manner prescribed by this Regulation.

If the company's employees are sent outside the place of work to fulfill the instructions of the management, the accountant will need to calculate travel allowances.

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But what rules for such a procedure are valid in 2020? Business trips are also work that, in general cases, an employee cannot refuse.

But in the performance of labor duties outside the enterprise, an employee of the company should not experience material losses.

Therefore, guarantees are provided in the form of travel funds. But how should one calculate and accrue such amounts?

Basic moments

What is meant by the expression "business trip", who goes on it and when? Let's go back to the letter of the law.

Definitions

A business trip is a trip of an employee of the company on behalf of the management for a certain time in order to perform official tasks outside the permanent place of work (Russia).

Travel features are:

• orders from the management of the enterprise;
• business trip subjects (sent workers);
• travel dates;
• place (where the employee of the company goes);
• official assignments.

If a person is constantly traveling for work or his activity requires constant travel, it will not be considered a business trip.

This applies to professions such as flight attendants, freight forwarders, drivers, etc.

Registration procedure

Making a business trip will not take much time if you carefully consider the documentation.

This provides for reimbursement to the seconded person of the costs of transport services, meals and accommodation. Such rules are prescribed in the Russian Federation.

You can be sent on a business trip not only abroad or to another region of Russia, but also within the same territorial district.

In Art. 166 refers to the place of work, which is provided (the address and name of the company are prescribed).

This means that you have the right to entrust the execution of official tasks in your own city, but in another company. But not everyone is of this opinion.

If an employee is executing instructions from management in the same territorial district where the workplace person, many companies do not issue a business trip.

This, in their opinion, is simply the performance of official tasks in other firms. When making a business trip, you are guaranteed:

• preservation of the workplace and average salary for the employee of the organization;
• reimbursement of travel expenses.

The terms of stay on a business trip can be set by the management of the enterprise. This takes into account the volume and complexity of official assignments.

For a foreign worker, the terms of a business trip are determined according to other rules:

Enterprises that are financed by local and regional structures must reimburse travel expenses in accordance with the rules that are established by regulatory documentation.

Those firms that are not financed from the territorial budget, reimburse the costs at their own discretion.

Then it will be necessary to rely on the procedure for issuing business trips, which is prescribed in or other internal document of the organization.

You cannot send on a business trip:

• a pregnant woman, and a worker who has a young child;
• underage worker;
• an employee who cares for a sick relative;
• an employee with a disabled child.

To arrange a business trip, it is worth preparing the following documents:

The main document is a service assignment, on the basis of which an order is issued, and after that a travel certificate is issued.

Legal grounds

Regulatory documents that relate to the registration of business trips - articles of chapter 24 of the Labor Code:

How to calculate travel expenses

If you have a problem - how to calculate travel expenses, you should contact regulations for answers. We will analyze the main nuances that may be useful to you in practice.

By average earnings

For the employee for the period of being on a business trip, the average earnings must be maintained. When determining this amount, some rules must be taken into account.

The calculation itself is carried out according to uniform rules, which are spelled out in and in the Regulation on the nuances of calculating average earnings, which.

When calculating, it is worth considering all payments that are made under a certain wage system. The source of the transfer does not matter (part 2 of article 139 of the Labor Code of Russia, clause 2 of Regulation No. 922).

The settlement period is considered to be 12 months, which precedes the period when the employee retained average earnings. Calendar month - the period from the 1st to the 30th day of the month.

According to paragraph 9 of Regulation No. 922, when determining the amount of payment for a business trip, all employees (except when a summarized record of work time is established) use average salary indicators.

According to the legislation, the employer may establish other settlement periods (not 12 months), if this does not violate the rights of employees. Such changes should be reflected in the local documentation.

If the company establishes other periods, the average salary calculated on their basis must be included in the costs when calculating the tax base when determining.

The average daily wage in all cases, except for the payment of vacation and the transfer of compensation for unused, is calculated as follows:

Salary / hours worked

They also define average value and for travel expenses.

All days that are worked out in accordance with the schedule established by the company for the period of stay on a business trip, for the time spent on the road and the period of forced stop () must be paid.

So, the average salary is determined by dividing all the funds that were accrued in the billing period by the days worked in such a period.

Include in earnings such amounts that are subject to income tax individual:

• premium transfers;
• incentive;
• employee remuneration.

Social benefits, lump-sum payments will not be taken into account in the calculation. All types of payments that should not be included in the calculation are listed in paragraph 5 of the above provision.

For example, during the time an employee is on sick leave, travel allowances will not be accrued. During this time, temporary disability benefits will be issued.

Other costs (accommodation, etc.) must be paid. By the way, not only the average daily earnings, but also the average hourly earnings (depending on the payment system used) can be determined.

If you use the summarized accounting of work time, or accounting for sliding schedules, you should use the average hourly indicator when calculating travel allowances.

Hours will be paid based on salary, paid daily or hourly rates. If in the billing periods the size of the official salary, or bonuses, was increased, the indicator of average earnings should be indexed.

These rules also apply to the seconded employee. Consider the method of accrual for Saturday and Sunday, as well as for holidays.

If an employee is required to work on a weekend or holiday, they must receive double pay. If desired, he can demand instead of a salary extra days recreation (Russian Federation).

Weekend work should only be performed if the employer has instructed to do so. Otherwise, the seconded person will receive an amount determined from a single average earnings.

Let's say an employee has a five-day work week, and during the travel period he worked 6 days.

Paragraph 8 of the Instructions on business trips states that an individual is subject to the work schedule of the company to which he is sent.

So, if a six-day working week is established at the place of business trip, then the employee must work 6 days. Upon his return, he will not need to provide an additional day of rest.

In addition to the average daily wage, the company must give the employee money to pay transport services, food and housing.

3 days after the return, the employee must submit a report on the costs incurred. The following reporting documents are subject to:

• tickets;
• checks from the restaurant;
• etc.

If the employee has funds left, he must return them to the cashier.

How to calculate travel expenses? The limits for this plan are:

If the average salary for the period of business trips turned out to be less than the current salary, the employer may issue compensation in the amount of the difference.

That is, the employee has the right to receive an amount that will not be less than the average salary. There is no set maximum limit.

Labor legislation regulates what type of transport an employee should use to get to the place of work or business trip.

So, if the management of the organization and the employee agree, the employee’s personal transport can be used.

The employer in this case reimburses the cost of gasoline and other costs associated with travel to the destination.

The amount of such an amount will be determined within the framework of employment contracts ().

The period of stay on a business trip should not be paid based on the current salary in order to reduce the number of calculations.

After all, the indicator of average earnings will need to be recalculated without fail. Otherwise, you can make a mistake and pay travel allowances in a smaller amount than is required by law.

If the employee just got a job

The billing periods include the time worked in the month prior to the date of the business trip.

If a person goes on a business trip in the first days after the conclusion of an employment contract, the average salary should be determined on the basis of the established salary.

How to count travel days?

How is the daily allowance for business trips calculated in 2020? Let's analyze the legal provisions.

After the employee of the enterprise returns from a business trip, he will have to submit tickets to the accounting department, which will confirm his travel expenses.

The date that is reflected in such documents will be defined as a full day. Even in those situations where a person leaves at 23.56 on Monday and arrives at 00.04 on Friday, both such days will be taken into account in the calculation, and the person will receive per diem for them.

Daily allowance that is not taxed on the income of an individual - 100 rubles. But many employers increase their size.

If the day of departure and arrival is a day off, then in accordance with the drawn up employment contracts, a person has the right to take time off.

Otherwise, such days will be charged as overtime work. When determining the days of a business trip, it is worth considering the usual work schedule of an employee of the company.

If he has to work three days a week, per diems should not be paid for the remaining days, unless other rules are established by the employment contract or other local documents.

Calculation examples

Consider the examples of the calculation of travel allowances.

Situation 1

Engineer Kalyuzhny I.R., who works part-time (4 days - from Tuesday to Friday), was seconded for the period from 23 to 30.11.2015. Travel allowance will be calculated for 5 days (from the 23rd to the 26th).

Situation 2

Korkin G. A (enterprise manager) fulfills his obligations on a rolling schedule (2 days after 2). The working day is 12 hours.

For such an employee, the company keeps a summarized record of working hours. The person receives an hourly wage in the amount of 150 rubles per hour. The business trip was 10 days (from July 21, 2020).

Video: travel expenses - what and how much can be taken into account in accounting, the amount of per diem

In the period that is taken into account in the calculations, Korkin worked 1985 hours 115 hours in excess of the established norm. The bonus payment in 2020 was made in the amount of 8.5 thousand rubles.

The company must pay double the amount for overtime worked. 2 days of business trip fell on the weekend.

The billing period will be July 2020 - June 2020. The average hourly salary is 167.02 rubles:
Travel allowance amount:
Situation 3

Gerasimova L. L. (logistic company) has a 5-day working week and 2 days off. The salary is 15 thousand rubles with an additional payment for special working conditions in the amount of 2 thousand from February 1 to February 12, 2015, she was on sick leave, and from May 17 to 30. - on holiday.

From 21.07. the employee was sent on a business trip lasting 10 days. The billing period will be July 2020 - June 2020.

Average daily salary:
Travel allowance amount:

Emerging nuances

It is not so easy for accountants who are engaged in maintaining personnel records and arrange business trips.

Many believe that if the procedure is carried out according to a well-established scheme, then problems should not arise. But in practice, situations may arise when the specialist simply does not know what to do.

For example, what to do if it becomes necessary to send an employee on a business trip every month. Difficulties also arise when calculating the travel allowance in the estimate. Let's figure out what rules you should follow.

If a business trip every month

The old-style legislative documents state that the duration of a business trip cannot exceed 40 days, excluding the period of travel.

Workers, managers and specialists can go on a business trip for installation, adjustment, construction for a period of up to 1 year. But the Regulations on business trips do not set such restrictions.

It is only written that the employer, when determining the term, must take into account the complexity and volume of work. But what if the employee goes on a business trip every month?

Here it is worth considering the very definition of a business trip. If the job involves constant travel, it will not be a business trip.

How are travel allowances calculated in the estimate (consolidated)

When preparing estimates (in order to determine the final amount of transfers to a seconded worker), it is worth entering into them information on all costs incurred by such an employee during the period of execution of instructions outside the workplace.

Such information must be documented. The employee submits an advance report, attaching all the necessary documents.

Almost no employer in their business can do without sending employees on business trips. It happens that such a direction occurs in the month, which is the first working month for them.
When sending an employee on a business trip, he is guaranteed, among other things, the preservation of average earnings (Article 167 of the Labor Code of the Russian Federation).
The procedure for calculating average earnings is determined by Art. 139 of the Labor Code of the Russian Federation and the Regulation on the peculiarities of the procedure for calculating the average wage (approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922) (hereinafter referred to as the Regulation on average earnings). Let us recall its main norms.
For all cases of determining the size of the average wage (average earnings) provided for by the Labor Code of the Russian Federation, a single procedure for its calculation is established. In any mode of work, the calculation of the average salary of an employee is made on the basis of the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the earnings in question. In this case, the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive) (part 3 of article 139 of the Labor Code of the Russian Federation).
A collective agreement or a local normative act may provide for other periods for calculating average earnings, but at the same time, the position of employees should not worsen.
To calculate the average wage, all types of payments provided for by the remuneration system applied by the relevant employer, regardless of the sources of these payments, are taken into account.
The list of possible payments is given in paragraph 2 of the Regulation on average earnings. These include, in particular:
- wages accrued to the employee at tariff rates, salaries (official salaries) for hours worked;
- bonuses and remuneration provided for by the remuneration system;
- payments related to working conditions, including payments due to regional regulation of wages, increased wages for hard work, work with harmful and (or) dangerous and other special working conditions, for work at night, pay for work on weekends and non-working holidays, overtime pay;
- allowances and additional payments to tariff rates, salaries (official salaries) for professional skills, class, length of service (work experience), knowledge of a foreign language, work with information constituting a state secret, combination of professions (positions), expansion of service areas, increase in volume work performed, team management and others;
- wages finally calculated at the end of the calendar year preceding the event, determined by the wage system, regardless of the time of accrual.
To calculate the average earnings, social payments and other payments not related to wages (material assistance, payment for the cost of food, travel, training, utilities, recreation, and others) are not taken into account (clause 3 of the Regulation on average earnings).
When determining average earnings, bonuses and remuneration are taken into account in the following order (clause 15 of the Regulations on average earnings):
- monthly bonuses and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;
- bonuses and remuneration for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the billing period, and in the amount of a monthly part for each month of the billing period, if the duration the period for which they are accrued exceeds the duration of the billing period;
- remuneration based on the results of work for the year, a one-time remuneration for the length of service (length of service), other remuneration based on the results of work for the year accrued for the calendar year preceding the event - regardless of the time of accrual of remuneration.
If the time that falls on the billing period is not fully worked out or time is excluded from it in accordance with paragraph 5 of the Regulations on average earnings, bonuses and remuneration are taken into account when determining average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actually hours worked in the billing period (monthly, quarterly, etc.).
If the employee worked part-time, for which bonuses and remuneration are accrued, and they were accrued in proportion to the time worked, then those, when determining the average earnings, are taken into account in the amounts actually accrued in the manner provided for in clause 15 of the Regulation on average earnings.
When determining the average earnings, the average daily earnings are used. The average daily wage (ADW), in turn, is calculated by dividing the amount of wages actually accrued for the days worked in the billing period (AFNRP), including bonuses and remuneration, taken into account in accordance with paragraph 15 of the Regulation, by the number of actually worked in this period of days (KRDRP) (clause 9 of the Regulations on Average Earnings): SSDZ \u003d SFNRP: KRDRP.
The average employee earnings (CVD) is determined by multiplying the average daily earnings by the number of days (calendar, working) (KRD) in the period payable: CVD = SSDR x KRD.
As you can see, in order to calculate the average earnings for any mode of operation, the following data are needed:
- about the wages actually accrued to the employee and
- about the time actually worked by him -
for 12 calendar months preceding the period during which the employee retains the average salary, or for another settlement period, which is established by the collective agreement (local act).

Different billing periods

The billing period in the general case is 12 calendar months preceding the month of saving the average earnings. An employee's first month of employment can span two calendar months. It depends on which of them the employee goes on a business trip, whether he has actual accruals and hours worked in the specified period.

Example 1. An employee was hired by an organization from November 23 with normal working hours (five days with two days off Saturday and Sunday), from December 7 to December 11 he was sent on a business trip, the employee's salary is 35,000 rubles, for the hours worked on November, he was awarded a bonus of 2000 rubles.
The calculation period in determining the average earnings retained by an employee in connection with being on a business trip will be the period from December 2014 to November 2015. During this period, he worked 6 working days. According to the calendar of the five-day working week in November 2015, 20 working days. For the time worked, the employee was paid a salary of 10,500 rubles. (35,000 rubles: 20 days x 6 days) and a bonus of 2,000 rubles. Since the bonus is accrued for the hours actually worked, it is fully taken into account when determining the actual accruals used in determining the average daily earnings. Based on this, its desired value is 2083.33 rubles / day. ((10,500 rubles + 2,000 rubles) : 6 days).
The employee was on a business trip for 5 working days. Consequently, the amount of the saved average earnings is 10,416.67 rubles. (2083.33 RUB/day x 5 days).

If the employee is sent on a business trip in the month when he was hired, then the entire billing period preceding the month of sending him on a business trip, he did not work. Therefore, he will not have actually worked days and, accordingly, actually accrued wages. Then, by virtue of clause 7 of the Regulations on average earnings, the required earnings are determined based on the amount of wages accrued for the days actually worked by the employee in the month of the occurrence of the event with which its preservation is associated. In our case, the billing period will be the time interval from the first labor day the day before the start of the trip.

Example 2. Let's slightly change the condition of example 1: an employee hired on November 9 was sent on a business trip from November 25 to December 4, the employee's salary is 35,000 rubles.
In November, before leaving on a business trip, the employee worked 12 working days, for which he was credited with 21,000 rubles. (35,000 rubles : 20 days x 12 days). Then the average daily earnings will be 1750 rubles / day. (21,000 rubles : 12 days).
Since the business trip lasted 8 working days, the amount of average earnings retained by the employee for her time is 14,000 rubles. (1750 RUB/day x 8 days).

The business trip period in example 2 had two days off - Saturday and Sunday (November 28 and 29). For a day off or non-working holiday on which the seconded employee did not fulfill his official assignment, only per diem is paid (clause 11 of the Regulations on the Peculiarities of Sending Employees on Business Trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749).
If an employee is on weekends or non-working holidays during a business trip:
- carried out official assignments;
- went on a business trip or returned from it;
- was on the way
he is paid a salary in the amount of at least a double daily rate if the work was done in excess of the monthly norm of working hours (Article 153 of the Labor Code of the Russian Federation, clause 9 of the Regulations on business trips, Letter of the Ministry of Labor of Russia dated 05.09.2013 N 14-2 / ​​3044898-4415) . Specific amounts of payment for work on a weekend or non-working holiday may be established by a collective agreement, a local regulatory act.
When an employee works on a business trip on a weekend or non-working holiday, the letter code "PB" or the numeric code "03" is additionally entered in the time sheet. If the employer, when sending an employee, gave him an indication of the duration of work on a day off, then the time sheet shows the number of hours worked on such a day (paragraph 2 of the Letter of the Ministry of Labor of Russia dated February 14, 2013 N 14-2-291).

End of example 2. Let's add the condition of the example: when an employee is sent on a business trip due to the need to complete an official assignment on time, Saturday November 28 is a working day for him ( written agreement employee to work on a day off during a business trip by the employer received).
The employee's business trip spanned 8 working days and work on Saturday 28 November. Since this day is a day off and for November he has fully worked out the monthly norm of working time, for this day the employee retains double the average earnings. Thus, during the business trip, the employee was accrued 17,500 rubles. (1750 RUB/day x 8 days + (1750 RUB/day x 1 day x 2)).
In the timesheet, on the line of the employee, the code "РВ" (03) is entered in the field for the 28th day.

It happens that an employee is sent on a business trip on the first day of his work. The rule for determining average earnings for such a case is established by clause 8 of the Regulations on Average Earnings. If the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of the event, which is associated with the preservation of average earnings, the average earnings are determined based on the tariff rate established for him, salary (official salary) and the number of workers days of the month in which he was hired.

Example 3. Let's slightly change the condition of example 2: the employee was sent on a business trip from the first day of work (November 9), from which he returned on November 19.
Since the employee does not have actually accrued wages before the trip, his salary is used to calculate the average earnings. Then the average daily earnings is 1750 rubles / day. (35,000 rubles : 20 days). The employee's business trip lasted 9 days, based on this, the amount of the due average earnings during the business trip is 15,750 rubles. (1750 RUB/day x 9 days).

It is quite possible that during the first month of work of a new employee, the employer will increase tariff rates, salaries (official salaries).
The procedure for determining the average earnings of an employee in case of an increase in the organization's tariff rates, salaries (official salaries), monetary remuneration is determined by clause 16 of the Regulations on Average Earnings.
If the increase in tariff rates, salaries occurred during the billing period, then the payments taken into account when determining average earnings and accrued in the billing period for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration, established in the month of the last increase in tariff rates, salaries (official salaries), monetary remuneration, on tariff rates, salaries (official salaries), monetary remuneration established in each of the months of the billing period.

Example 4. An employee was hired on December 21 (his salary is 35,000 rubles), he goes on a business trip from January 12 to January 21, 2016. From January 1, the organization increased salaries, from this date the employee's salary is 40,250 rubles .
In the billing period (January - December 2015), the employee worked 9 working days. According to the calendar of the five-day working week in December 2015, 23 working days. For the time worked, he was credited 13,695.65 rubles. (35,000 rubles : 23 days x 9 days).
The average earnings indexation coefficient is 1.15 (40,250:35,000). Therefore, when calculating the average earnings, it is necessary to take into account the amount of 15,700 rubles. (13,695.65 rubles x 1.15). With this in mind, the average daily earnings will be 1750 rubles / day. (15,700 rubles: 9 days), and the average salary saved for the employee during a business trip (8 working days) is 14,000 rubles. (1750 RUB/day x 8 days).

Second trip in a month

In the first month of work the new employee may be sent on a business trip twice.
If he was sent on his first business trip in the month following the month of admission, then the calculation of the average daily earnings used in both calculations of retained earnings will not differ from the option given in example 1.
However, it is possible that these two business trips will fall on the same calendar month recruitment. The calculation of the average earnings for the second business trip is based on the amount of wages accrued for the days actually worked by the employee in this month.
When determining the average earnings for the first business trip, options are possible depending on whether this business trip begins from the first day of work or the employee has already worked before it began.

Example 5. An employee was hired from November 2, his salary is 35,000 rubles.
Option 1. The employee was sent on the first business trip from November 9 to 11, the second - from November 20 to 24.
Before the first business trip, the employee worked 4 working days, for which he was credited with 7,000 rubles. (35,000 rubles : 20 days x 4 days). These values ​​are used as the denominator and numerator in determining the average daily earnings. The resulting value is 1750 rubles / day. (7000 rubles: 4 days) will be the starting point when determining the amount of retained earnings for the first business trip. And it is equal to 5250 rubles. ((1750 rubles/day x 3 days), where 3 is the number of working days of the business trip).
When calculating average earnings, time is excluded from the billing period, as well as amounts accrued during this time, if the employee retained average earnings in accordance with the legislation of the Russian Federation (clause "a", clause 5 of the Regulation on average earnings). Therefore, 3 days the employee was on a business trip and the average earnings saved during this time are 5250 rubles. are not taken into account when determining the retained average earnings during the second business trip.
Between business trips, the employee worked 6 working days, for which he was credited with 10,500 rubles. (35,000 rubles : 20 days x 6 days).
At the time of the second business trip, the amount of wages accrued for the days actually worked by the employee in the month before it began amounted to 17,500 rubles. (7000 + 10,500), the total number of days worked is 10 days. (4 + 6). Based on this, the average daily earnings are 1,750 rubles / day. (17,500 rubles : 10 days). The employee was on the second business trip for 3 working days. Therefore, this time he is charged the same amount of 5250 rubles. (1750 RUB/day x 3 days).
Option 2. The employee was sent on the first business trip from November 2 to 6, the second - from November 20 to 24.
Since the first business trip starts on the first day of the employee's work, the employee's established salary is used to determine the retained average earnings. The average daily wage is then 1750 rubles / day. (35,000 rubles : 20 days). The first trip took 4 working days. Based on this, the amount of the due average earnings during this business trip is 7000 rubles. (1750 RUB/day x 4 days).
This amount, like the working days of a business trip, is not taken into account when determining the average earnings for the days of the second business trip.
Between business trips, the employee worked 9 working days, for which he was credited with 15,750 rubles. (35,000 rubles : 20 days x 9 days). By dividing the second value by the first, the size of the average daily earnings used in calculating the retained average earnings for the second business trip is determined. The desired values ​​- 1750 rubles / day. (15,750 rubles : 9 days) and 5250 rubles. ((1750 rubles/day x 3 days), where 3 is the number of working days the employee is on a business trip), respectively.

It is quite possible that in the first month of work, the salary of a newly hired employee will change (the employer at the time of hiring the employee had a corresponding staff unit, which was released in the near future, since the employee was leaving. An agreement was reached between the employer and the employee that after her release will be issued supplementary agreement to the employment contract on his transfer to this position and the establishment of an appropriate salary).

Example 6. Let's add the condition of option 1 of example 5: From November 11, the salary of 42,000 rubles is set for the employee.
On the last day of the first business trip, the employee's salary was increased from 35,000 to 42,000 rubles. If the employee worked this day at the workplace, then he would be charged from the amount of the increased salary of 42,000 rubles. But the employee for this day retains the average earnings.
The aforementioned paragraph 16 of the Regulation on average earnings in the event of an increase in the organization of tariff rates and salaries during the period of maintaining average earnings prescribes to increase by a coefficient only a part of the average earnings from the date of the increase in the tariff rate, salary until the end of the specified period (paragraph 4, clause 16).
Since the salary increase affected only the seconded employee, when calculating the retained earnings, general order. Therefore, the calculation of the retained average earnings for the first business trip does not differ from that presented in option 1 of example 5, the employee will be credited 5250 rubles for 3 working days on a business trip. (1750 RUB/day x 3 days).
Between business trips, the employee worked 6 working days, and during this period he was given a salary of 42,000 rubles. Based on this, for this period, the employee was accrued 12,600 rubles. (42,000 rubles : 20 days x 6 days). The total amount of wages accrued for the days actually worked by the employee in the month before the start of the second business trip, 19,600 rubles. (7000 + 12 600), is the numerator in determining the average daily earnings, in the denominator - all the same 10 days. (4 + 6). Its desired value, 1960 rubles / day. (19,600 rubles : 10 days), increases the amount of retained average earnings for the second business trip to 5880 rubles. (1960 rub/day x 3 days).
For the 4 working days worked until the end of the month, the employee will be credited 8400 rubles. (42,000 rubles: 20 days x 4 days), which brings his monthly income to 38,430 rubles. (7000 + 5250 + 11900 + 5880 + 8400).

In example 6, the amount of the retained average earnings for the first business trip for the employee will be less than the remuneration accrued to him for the specified 3 working days if he performed the labor functions assigned to him at the workplace (5250 rubles.< 5600 руб. ((35 000 руб. : 20 дн. x 2 дн.) + (42 000 руб. : 20 дн. x 1 дн.))).
The analogy can be traced in example 4. For 8 working days worked in January 2016 at the workplace, the employee would be charged 21,466.67 rubles. ((40,250 rubles: 15 days x 8 days), where 15 is the number of working days in January), while the average earnings retained during a business trip are 14,000 rubles.
The Trudoviks agree that there may be cases when the current wage may be higher than the average wage calculated in accordance with the established procedure. But, in their opinion, the payment of wages to an employee sent on a business trip for the days spent on a business trip would be contrary to the provisions of the Labor Code of the Russian Federation. Based on this, officials strongly recommend paying the employee for the days spent on a business trip the average earnings, determined in the prescribed manner (Letter of Rostrud dated 05.02.2007 N 275-6-0).
At the same time, the position of the employee in the event of his secondment should not worsen. If an employee's average earnings during a business trip turn out to be lower than his current salary, the employer may provide for the payment of an additional payment to the employee up to the actual earnings.
Since such a payment procedure is not directly provided for by labor legislation, it is desirable to determine it in the local regulatory act of the organization (for example, in the regulation on remuneration) or in the collective agreement.
The presence in these documents of a clause stating that the time of a business trip is paid based on the salary, if the average earnings are less than the amount calculated from the salary, will allow the employer not to worsen the position of the employee being sent.
But if during a business trip the employer pays the employee up to the salary, then it is not so correct to exclude the days of the business trip from the billing period. The amounts paid at the same time should be taken into account when calculating the average earnings in all cases.
Specialists of the Ministry of Health and Social Development of Russia are also inclined to this position. The days of work of an employee on a business trip, if, in addition to average earnings, he is additionally paid an additional payment to regular earnings, in their opinion, should not be excluded from the billing period, as well as the amounts accrued to the employee during this time. After all, only periods of payment for average earnings are excluded from the calculation, here an additional payment is made to the usual earnings. Therefore, such periods and the amounts paid for them are taken into account in the future when calculating average earnings.