An employer can provide for an additional payment to employees for business trips in a local act (regulation on business trips - sample 2016) and take it into account in expenses when calculating income tax.

Who can be sent on a business trip

Only a full-time employee with whom an employment contract has been concluded can be sent on a business trip (Article 166 Labor Code RF). If you have signed a GPA with a person, he is not a full-time employee. You can't send him on a business trip.

It is forbidden to send on a business trip:

• employees during the period of validity of the student agreement, if the business trip is not related to apprenticeship (Article 203 of the Labor Code of the Russian Federation);
• pregnant women (Article 259 of the Labor Code of the Russian Federation);
• minor employees (with the exception of professional athletes and creative workers, the list of professions and positions of which was approved by Decree of the Government of the Russian Federation of April 28, 2007 No. 252) (Article 268, part 3 of Article 348.8 of the Labor Code of the Russian Federation).

How to register per diem in the position on business trips

- Officials plan to cancel daily allowances for business trips in Russia. When can companies expect these changes?

If the amendments are adopted, the changes will come into force in 2017. Daily allowance will remain for business trips abroad. And employees who are sent on business trips across Russia will be reimbursed for documented expenses. For example, for travel or accommodation (Article 168 of the Labor Code of the Russian Federation, clause 11 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

- Expenses for food too?

Yes, if the amount and procedure for compensation is prescribed in a local act or a collective agreement. For example, you can specify that the employee is compensated for the actual expenses for meals on a business trip in the amount of 700 rubles per day. Then the fixed amount can be taken into account in expenses. And the employee's expenses in excess of this limit are not reimbursed or written off.

And if the company provides per diem in a local act or a collective agreement, can it be included in the costs?

No. If they are canceled, then they will no longer be a cost to companies.

What documents confirm living expenses

- Hotels instead of a receipt issue a check or a form strict accountability. But the receipt is still mentioned in the Regulation on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749. Paragraph 7 of this document states that a receipt from the hotel confirms the duration of the business trip in the absence of travel documents. Is it possible to write off living expenses and daily allowances in tax accounting if the employee, after a business trip, brought from the hotel not a receipt, but a BSO?

Yes, you can, if it has a period of residence. Paragraph 7 of the Regulations mentions not only a receipt, but also another document confirming the conclusion of an agreement with the hotel. The BSO can also be used as such a document if it contains all the details required for the primary.

- And if the employee brought a receipt?

Then the costs can not be taken into account. This document is not mentioned in the new rules for rendering hotel services, which means it no longer confirms the period of residence (Decree of the Government of the Russian Federation of October 9, 2015 No. 1085).

Does the travel policy always justify expenses?

The company has provided in the local regulation on business trips that for one-day business trips, employees are entitled to average earnings and regular salary. Can it be included in the costs?

No. Such a provision in local acts is contrary to the law. work in one day business trip it is necessary to pay according to the same rules as in any other, that is, the average salary is retained for the employee (Article 167 of the Labor Code of the Russian Federation, clause 9 of Resolution No. 749).

- And if you pay the employee the difference between salary and average earnings?

The employer can provide for an additional payment in the local act (regulation on business trips - sample 2016) and, when calculating income tax, take it into account in labor costs.

Regulation on business trips - sample 2016

POSITION

about business trips

Moscow 06.03. 2016

1. General Provisions

1.1. This Regulation has been developed in accordance with current legislation Russian Federation and determines the features of the order of direction in business trips both on the territory of Russia and on the territory of foreign states of employees of Alpha LLC (hereinafter referred to as the Organization).

1.2. Business trip - a trip of an employee by order of the head of the Organization for a limited period of time to perform an official assignment outside the place permanent job.

1.3. This Regulation applies to all employees of the Organization, including the director.

1.4. Business travel does not include:

• business trips for employees official duties which involve traveling nature of work, unless otherwise provided by local or regulatory legal acts;
• trips to the area from where the employee, due to the conditions of transport communication and the nature of work, has the opportunity to return to his place of residence daily;
• trips on personal matters (without production necessity, a corresponding contract or a call from the inviting party);
• admission to study and study at correspondence departments educational institutions higher and additional professional education.

2. Duration and mode of business trip

2.1. The term of the business trip of employees is determined by the decision of the head of the organization, taking into account the volume, complexity and other features of the assignment.

2.2. The actual period of stay of an employee in the place of business trip is determined by the travel documents presented by the employee upon his return from a business trip. In the case of an employee traveling to the place of business trip or back to the place of work by personal transport, the actual period of stay at the place of business trip is indicated in the memo. Upon returning from a business trip, the employee submits a memo to the employer simultaneously with supporting documents confirming the use of personal transport (waybill, bills, receipts, cash receipts and etc.)

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

If the station, pier or airport is located outside the settlement, the time required to travel to the station, pier or airport is taken into account. Similarly, the day of arrival of the employee at the place of permanent work is determined.

2.4. The employee's appearance at work on the day of departure on a business trip or on the day of arrival from a business trip is decided by agreement with the director of the Organization.

2.5. An employee who is on a business trip is subject to the working hours and the rules of procedure of the enterprise, institution, organization to which he is seconded.

2.6. In the event of the onset of temporary disability during the business trip, the employee is obliged to immediately notify the employer of such circumstances.

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

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

In case of temporary incapacity for work of a seconded worker, on a general basis, he is reimbursed for the costs of renting a dwelling (except for cases when the seconded worker is on inpatient treatment) and daily allowances are paid for the entire time until he is unable, for health reasons, to start performing the tasks assigned to him. official assignment or return to the place of his permanent residence.

3. Documentation of a business trip

3.1. The basis for sending an employee on a business trip is a decision to send him on a business trip, drawn up in an arbitrary form.

3.2. Based on the decision to send an employee on a business trip personnel service issues an order to send on a business trip in accordance with the form No. T-9 (No. T-9a), approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

3.3. Information about an employee's business trip is entered in the register of employees leaving on a business trip.

4. Travel expenses

4.1. The average earnings for the time an employee is on a business trip is saved for all working days of the week according to the schedule established at the place of permanent work.

4.2. An employee sent on a business trip both within Russia and abroad is reimbursed for the following expenses:

• for renting a dwelling;
• travel to and from the destination;
• daily allowance;
• actually produced with the permission or knowledge of the employer and documented
• target spending:
• airport service fees, commission fees;
• for travel to the airport or train station at the points of departure, destination or transfers;
• for baggage;
• for business calls;
• on obtaining and registering an official foreign passport, obtaining visas;
• associated with the exchange of cash or a check in a bank for cash foreign currency.

4.3. For each day on a business trip, including weekends and non-working days holidays, as well as for the days of being on the road, including for the time of a forced stop on the way, the employee is paid per diem.

If the worker is able to return home daily, then per diems are not paid.

For business trips on the territory of Russia, the daily allowance is set in the amount of:

• director - 5000 rubles,
• branch managers - 3000 rubles,
• all other employees - 1000 rubles.

For each day of being on a business trip outside of Russia, the employee is paid per diem in the amount of:

• director - 200 euros,
• branch managers - 100 euros,
• all other employees - 70 euros.

4.4. Travel expenses to the place of business trip and back to the place of permanent work are reimbursed to the posted worker in the amount of the cost of travel by air, rail, water and by car general use, including insurance payments for state compulsory insurance of passengers in transport, payment for services for the advance sale of travel tickets, expenses for the use of bedding on trains.

When traveling to the place of business trip by air, the director, deputy directors are reimbursed for the cost of business class travel. The rest of the employees are reimbursed for the cost of economy class travel.

When driving to a business trip by rail the director and deputy directors are reimbursed for the cost of travel in the CB car of the company train, the rest of the employees are reimbursed for the cost of travel in the compartment car of the company train.

The employee is reimbursed for travel expenses to the airport or railway station at the places of departure, destination or transfers, including taxi, luggage. In the absence of documents confirming the amount of expenses for travel to the airport or train station, for carrying luggage, the expenses are reimbursed in the amount of 1000 rubles. for one trip.

Daily allowance in foreign currency is paid to an employee when sending an employee on a business trip outside the territory of Russia in the amount determined by this Regulation.

Per diems are paid according to the following rule:

• when an employee travels from the territory of Russia, the date of crossing the state border of Russia is included in the days for which daily allowances are paid in foreign currency;
• when traveling to the territory of Russia, the date of crossing the state border of Russia is included in the days for which daily allowances are paid in rubles.

The dates of crossing the state border of the Russian Federation are determined by the marks of the border authorities in the passport.

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

4.5. Expenses in connection with the return of a ticket for a train, plane or other vehicle by a seconded worker can be reimbursed with the permission of the Director of the Organization only for good reasons (decision to cancel a business trip, recall from a business trip, illness) if there is a document confirming such expenses.

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

4.7. The employee is reimbursed for the cost of office telephone conversations. In the absence of documents confirming the expenses incurred (detailed accounts of the telecom operator), the expenses are reimbursed in the amount of 200 rubles. per day.

4.8. Before leaving on a business trip, a posted worker is given a cash advance within the limits of the amounts due for travel, expenses for renting a dwelling and daily allowance.

4.9. The employee is reimbursed for the actual costs of booking and renting a dwelling, confirmed by the relevant documents, but not more than 5,000 rubles. per day.

In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amount of such payment shall be reimbursed in the amount of:

• 700 rub. for each day of being on a business trip in Russia;
• 2500 rub. for each day spent on a business trip abroad.

The costs of renting a dwelling are reimbursed for each day of stay at the point of a business trip from the day the traveler arrives at the destination and until the day of departure from it.

4.10. During the delay on the way without good reasons the employee is not paid wages, daily allowances, and the costs of renting a dwelling and other expenses are not reimbursed.

5. Payment for work on weekends on a business trip

5.1. If an employee goes on a business trip on a non-working (weekend, holiday) day, then the day of departure is considered the first day of the business trip, payment for which is provided in accordance with Article 153 of the Labor Code of the Russian Federation, that is, as for work on a weekend or non-working holiday. Similarly, the issue is resolved in the event of the arrival of an employee from a business trip on a non-working day (day off,
holiday.

5.2. Work on a weekend or non-working holiday is paid at least twice the amount in accordance with Article 153 of the Labor Code of the Russian Federation. Specific amounts of payment for work on a weekend or non-working holiday may be established collective agreement, local normative act adopted taking into account the opinion of the representative body of workers, employment contract. At the same time, at the request of an employee who worked on a weekend or non-working holiday, he may be given another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment.

6. Guarantees when sending employees to work commanders

6.1. On the basis of Article 167 of the Labor Code of the Russian Federation, when sending an employee on a business trip, as well as while the employee is on the way to the place of business trip (from the place of business trip), he is guaranteed the preservation of the place of work (position) and average earnings, as well as reimbursement of expenses associated with official business trip.

6.2. In the case of sending a part-time worker on a business trip at the same time for the main job and work performed on a part-time basis, the average earnings are retained by both employers, and the reimbursable business trip expenses are distributed among the sending employers by their mutual agreement.

6.3. When sent on a business trip, the employee is given a cash advance for payment:

• travel expenses;
• expenses for renting a dwelling;
• additional expenses associated with living outside the place of permanent residence (per diem).

7. The procedure for submitting reports related to the direction of employees

on business trips

7.1. Within three working days from the date of return from a business trip, the employee is obliged to submit to the accounting department an advance report on the amounts spent by him.

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

7.2. The following documents are attached to the advance report:

• documents confirming the costs of renting a dwelling;
• documents confirming the payment of fees for airport services, other commission fees;
• documents confirming the cost of travel to the destination and back, if these expenses were made by the employee personally;
• documents confirming the cost of travel to the airport, railway station at the points of departure, destination or transfers, for baggage;
• documents confirming the cost of official telephone conversations;
• documents confirming the costs of obtaining and registering an official foreign passport, obtaining visas, if these actions were not carried out by the Organization;
• documents confirming the expenses associated with the exchange of cash currency or a check in a bank for cash foreign currency.

7.3. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such payment shall be reimbursed in the amounts established by paragraph 4.10 of this Regulation.

7.4. In case of failure to submit documents confirming the cost of travel to and from the destination, if these expenses were made by the employee personally, the expenses are reimbursed in the amount of the cost of travel to the place of business trip and back in a compartment car or the cost of an economy class air ticket.

7.5. In case of non-submission of documents confirming the cost of travel to the airport, to the station at the places of departure, destination or transfers, for the carriage of luggage, the expenses are reimbursed in the amount of 1000 rubles. for one trip.

7.6. In the absence of documents confirming the cost of official telephone conversations, the expenses are reimbursed in the amount established by paragraph 4.6 of these Regulations.

In the absence of documents confirming the costs of obtaining visas and the costs associated with the exchange of cash currency, these costs are not reimbursed.

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

7.8. If the employee fails to return the balance of funds within the period specified in paragraph 7.7 of these Regulations, the corresponding amount is reimbursed by deduction from wages employee, taking into account the maximum amount of deduction established by Article 138 of the Labor Code of the Russian Federation.

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

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

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

The regulation on business trips is a local regulatory act of the organization, which contains all the rules for sending on a business trip, adopted specifically in the organization. Is it obligatory, does it need to be reviewed in connection with the adoption of new laws, and what is the limit for calculating per diems? What additional costs does the company incur when sending employees from 2020? In this article, we have tried to answer the most common questions that relate to the design of such a trip.

What is the position for?

The provision on business trips as a local normative act in organizations is optional. It is more necessary to regulate relations between the company, the seconded person and the departments that are involved in the design and calculation of the cost of a business trip. That is, it is not necessary to develop the Regulation separately as a form of a local act; it is possible to include the rules on business trips, for example, in the internal labor regulations, and approve daily limits by order. This is discussed in Article 168 of the Labor Code, but we will still dwell on the development of such a local act as the Regulation on business trips, since its presence makes travel arrangements easier and more convenient.

What is a business trip

Let's see how this term is defined in Labor Code of the Russian Federation. A business trip is a trip of a company employee to perform an official assignment outside the permanent place of employment.(part 1 Art. 166 Labor Code of the Russian Federation). Sending is carried out on the basis of the order of the employer with the issuance of a job assignment. If an employee is in a position that involves the constant performance of work duties while traveling, this will not be a business trip (but will be called traveling work). During the business trip, the employee retains his position, workplace, wage.

Can an employee cancel a business trip?

By general rule, labor legislation (Article 166 of the Labor Code of the Russian Federation) does not oblige you to ask the employee for consent to any business trip (in Russia or abroad). At the same time, the Labor Code of the Russian Federation establishes a number of restrictions for sending certain categories of workers on business trips.

You can not send on a business trip:

• women during pregnancy;
• employees under the age of 18 (except for creative activities);
• persons with disabilities if the trip interrupts rehabilitation activities;
• workers with whom a student agreement has been concluded;
• registered candidate at the time of the election.

There is also a list of citizens whose business trip is allowed only upon delivery of a notification-direction and with their written consent. If an employee who can be sent on a business trip only with his written consent refuses to travel, then he cannot be sent forcibly. Also, the employee may have good reasons to postpone or even cancel the trip, then the manager can cancel his order. But this is the leader's right, not a duty.

We are developing the Regulation on business trips for 2020

Almost all the nuances of sending an employee on a business trip are reflected in Decree of the Government of Russia No. 749 dated October 13, 2008. Fundamental changes in the direction of simplifying the execution of this working moment were introduced into the legislation in 2015, when the legislator abolished the obligation to issue travel certificates and official assignments. Although many organizations and enterprises still use these forms when sending an employee on a business trip, rather for the convenience of internal reporting, especially since documents, along with an order to send a business trip, are automatically generated from personnel records programs.

To develop an up-to-date local act (Regulations), you can download a free sample of the 2020 Travel Regulations at the end of the article. At the same time, it should be borne in mind that a sample of an internal document of another enterprise may contain individual characteristics, limited or extended rights, therefore, when developing local acts, it is always necessary to refer to the primary source, in this case, take provision 749 on business trips as a basis.

Usually, the Regulations consist of several sections and are quite a voluminous document. In particular, you need to take into account:

• general provisions;
• the procedure for sending employees on business trips;
• the time limit for such a trip;
• extension rules;
• cases of recall of a seconded worker;
• guarantees when sent on a business trip;
• the amount and procedure for reimbursement of travel expenses.

In each of these sections, it is important to take into account all the nuances. For example, a Statement might start like this:

From this sample it can be seen that the head of the organization must approve the Regulation on business trips, and where should he stand personal signature and date of approval. One of the main sections of this local act is the section on the procedure for reporting related to sending on a business trip. It is desirable to immediately write down the following rule in it:

A posted worker is obliged to provide documents confirming the intended use of funds issued for the trip within 3 working days after returning.

In addition, when drawing up the Regulations, it is necessary to specify the items of travel expenses that the organization will compensate the employee. For example:

LLC "Primer" reimburses business travelers for food costs in the amount of not more than 1 thousand (1000) rubles per day.

Who develops the Regulation on business trips

The manager approves the local act, but several employees must be involved in its development at the same time:

• the specialist of the personnel department will prescribe the main organizational points;
• the chief accountant will make items related to payment in the document;
• the lawyer will check the Regulation for compliance with the current legislation.

Other specialists may be involved to introduce certain aspects into the document.

Changes in legislation

In connection with changes in legislation, the employer needs to timely review local regulations, including the Regulations on business trips. The purpose of the revision may be to reduce the additional financial burden on business in a situation where the state passes laws leading to an increase in tax deductions and insurance contributions to the relevant funds.

Since 2017 federal law No. 243 FZ of July 3, 2016 per diem limits are set for employee business trips, within which insurance premiums are not paid, if the limits are exceeded, insurance premiums will need to be paid for the amount of the excess. The norm was introduced by analogy with the payment of personal income tax on daily allowances, which has been in effect since January 1, 2008. Moreover, the legislator, 10 years later, did not change upwards the size of daily allowances, which are not taxed and insurance premiums.

Set daily limits

If the employer seeks to save on per diems, he sets limits in the Regulation on business trips for the payment of daily allowances in accordance with the Tax Code of the Russian Federation within the amounts not included in the taxable base:

• 700 rubles per day on the territory of Russia;
• 2500 rubles per day outside the country.

When setting per diem limits, the employer has the right to be guided by the market situation, otherwise excessive savings can demotivate employees who, having gone to perform the task of management in another city or another country, must quickly solve official tasks, especially since many employees have a negative attitude towards such trips.

Often, companies differentiate limits according to positions and the place of business trip. That is, higher compensation is established for the management staff than for ordinary employees. The same applies to the destination - if the company is regional, then a business trip, for example, to Moscow will be more expensive than to a small town. The Company has the right to indicate in the Regulations any amount of daily allowance for business trips, since the maximum limit is not limited by law. You just need to remember that you will have to pay the appropriate taxes and fees.

Business trip on a day off

If an employee goes on a business trip, for example, on Saturday or Sunday, in order to start work on Monday, then, as the Ministry of Labor recalled in its Letter N 14-2 / ​​3044898-4415 dated 09/05/2013, days off are paid double (or compensated by providing an additional day off - then the payment will be in the standard amount of average earnings). The same goes for days. way back that fell on the weekend.

How can an employee report on the results of a business trip?

Based on the results of the trip, the seconded person must draw up and submit to the authorities a report on the completion of the task, on the basis of which the management of the enterprise has the opportunity to determine how well the employee coped with the issues and tasks that he had to solve. Compiling a report allows the employee to avoid unfounded claims regarding unsatisfactory results of the trip. In addition to the report, the traveler must submit to the accounting department:

• advance report (on expenses incurred on a business trip);
• receipts, checks, travel tickets, etc. confirming payment papers;
• travel permit (if issued).

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

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

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

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

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

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

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

The issue of the employee's appearance at work on the day of departure on a business trip and on the day of arrival from a business trip is decided by agreement with the employer.

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

(see text in previous edition)

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

In case of travel of an employee on the basis of a written decision of the employer to the place of business trip and (or) back to the place of work on official transport, on transport owned by the employee or owned by third parties (by proxy), the actual period of stay at the place of business trip is indicated in a memo, which is submitted by the employee upon returning from a business trip to the employer with documents confirming the use of the specified transport to travel to the place of business trip and back (waybill, route sheet, bills, receipts, cashier's checks and other documents confirming the route of transport).

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

In the absence of travel documents, documents for the rental of residential premises or other documents confirming the conclusion of an agreement for the provision of hotel services at the place of business trip, in order to confirm the actual period of stay at the place of business trip, the employee submits a memo and (or) other document on the actual period of stay of the employee in business trip, containing confirmation of the receiving party (organization or official) on the date of arrival (departure) of the employee to the place of business trip (from the place of business trip).

(see text in previous edition)

(see text in previous edition)

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

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

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

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

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

(see text in previous edition)

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

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

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

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

(see text in previous edition)

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

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

(see text in previous edition)

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

(see text in previous edition)

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

(see text in previous edition)

(see text in previous edition)

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

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

(see text in previous edition)

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

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

(see text in previous edition)

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

(see text in previous edition)

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

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

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

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

(see text in previous edition)

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

20. An employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid per diems in foreign currency in the amount of 50 percent of the daily allowance costs, determined in the manner prescribed

The travel policy is a local regulatory act that regulates all issues of sending employees on business trips. The new rules for issuing business trips in 2016 significantly simplified the work of HR specialists in processing all the documents necessary for the trip. In this article, we will consider what issues the Regulations on business trips 2016 cover.

From this article you will learn:

• what special points need to be taken into account when drawing up the Regulation on business trips in 2016;
• what sections are included in the content of the Regulations on business trips;
• what role does the Regulation on business trips play in calculating the payment for a business trip;
• how is the regulation on business trips in 2016.

Travel Regulations 2016: New Business Travel Rules

The abolition of two documents required for business trips: a travel certificate and a job assignment, greatly facilitated the work of personnel specialists. After the entry into force, the procedure for issuing business trips has been significantly simplified. Design rules required documents“On the Peculiarities of Sending Employees on Business Trips” is still regulated, but the paper work of personnel specialists has noticeably decreased.

Changes made to labor legislation directly affect the design of local regulations. If the company has developed and approved its own Regulations on business trips, then it should be amended in accordance with the current legislation.

Note that companies still have the opportunity to work using the previous workflow procedure, if this is fixed in the local regulatory act regulating the procedure for sending employees on business trips.

So, for example, the new rules for processing business trips do not oblige an employee to draw up a mandatory report on the completed assignment. In practice, the employer would like to receive confirmation of the task performed by the employee.

Most companies send their employees on business trips at least occasionally. The law does not require the development Regulations on business trips, but its presence in the company greatly simplifies many aspects of regular workflow processes.

Special Considerations in the Development of the Travel Policy 2016

Development Travel regulations requires careful attention to two important points affecting employee compensation package and management Cost compensation. Going on a business trip, the employee expects that his accommodation, travel, per diem and mobile connection will be paid by the employer. The everyday side of the trip for employees who often go on business trips is of great importance. Discomfort from a forced business trip and work in an unusual environment can be reduced by increasing the class of transport or the level of the hotel, increasing per diem payments. This will allow the employee to focus on the performance of the job and make his stay in an unfamiliar place more comfortable.

It is important for an employer to carefully consider all aspects Travel regulations, which are associated with mutual settlements between him and the employees of the company.

Recommended Content of the Travel Regulations 2016

Regulations on business trips, as a rule, consists of several standard sections, which the company can change depending on its needs and wishes of employees. Consider typical sections Travel regulations:

1. General provisions

This section is water and contains a list of basic concepts. It should record which trips are recognized as business trips, who is covered by the document, who can be sent on a business trip, who is responsible for making a decision on sending an employee, whether Regulations on business trips for foreign trips or valid only for business trips within the country. In this section, you can also determine which trips are not considered business trips: if the position of the employee involves the traveling nature of work or during the trip he has the opportunity to return to his place of residence daily.

1. Duration of business trips

In this section, you can define the duration of the trip. When developing Travel regulations the employer can set the maximum and minimum duration of a business trip. An important part of this section is the description of the procedure for extending the trip: who decides on the extension, what documents need to be issued, how to pay the costs caused by the extension of the trip). Similarly, you need to describe the procedure for early return from a business trip. Besides, Regulations on business trips may contain indications of how the date of departure, arrival and travel time are determined, as well as whether the employee is required to attend work on the day of departure or arrival.

1. Document flow when sending employees on business trips

This section can rightfully be considered the main part Travel regulations. It is he who regulates all business processes related to business trips. It must specify who is responsible for documenting sending an employee on a business trip, who coordinates the work on training employees. This means that in the Regulation it is necessary to fix exactly who is responsible for the execution of such documents as the Order on sending an employee on a business trip, job assignment, travel certificate, travel log.

In chapter Travel regulations regulating the workflow, it is necessary to determine the deadlines for the provision of all documents upon the return of the employee. The same section defines the person responsible for the execution of documents and approval of the advance report.

Read more about paying for business trips on weekends.

1. Guarantees when sending on a business trip and remuneration of a seconded worker

This section deals with a key issue related to business travel - pay. The Labor Code of the Russian Federation guarantees the employee the preservation of the place of work and average earnings when sent on a business trip. AT Regulations on business trips it is necessary to consider all issues related to travel expenses: what expenses are paid to an employee on a business trip, how the amount of per diems is determined, how they are reimbursed fare and telephone conversations, how the costs of booking and renting a dwelling are paid, what factors are determining when calculating the advance.

All questions related to possible compensation should be discussed in this section. Travel regulations. If a company decides to include a travel surcharge in its compensation package, this must be recorded in the relevant regulation. In addition, in this section it is necessary to indicate how the mode of work and rest on a business trip is determined.

1. Travel expenses reimbursement

Formatting this section Travel regulations, as a rule, causes the greatest difficulties for the employer, so we will consider it in more detail. The employer needs to determine the list and amount of costs that the company compensates for the seconded employee. It is important to indicate which of the costs are paid only on condition that primary documents, and which - in their absence. To the list of costs to facilitate registration tax reporting all, even seemingly insignificant, costs should be included. Standard costs typically include:

• Travel expenses;

Fare payment for public transport, to the station, station, pier, airport and, accordingly, from them, insurance premium for compulsory personal insurance of passengers in transport, payment for travel documents, payment for taxi services and car rental, payment for parking, fuel and lubricants expenses for bedding in trains , baggage allowance.

• Funds for paperwork required for the trip;

Payment for the issuance of visas, foreign passports, vouchers, invitations and other similar travel documents, mandatory consular and airfield fees, other mandatory payments and fees.

• Housing expenses;

Payment for a hotel or room rental, booking, Additional services hotels.

• Mobile communication expenses;

After compiling such a list, the employer must decide on the amount of possible compensation and the method of its payment. AT Regulations on business trips the employer should describe the approach they have chosen:

• Compensation of expenses in the same amount for all employees of the company or reimbursement of amounts depending on the position held;
• Addiction compensation payments from the distance of the business trip (flight time, distance to the destination, the mode of transport used);
• The dependence of payments on the time spent on a business trip;
• Using grades to calculate payouts.

When determining the amount of daily allowance, the employer must take into account that the daily rate is set by each organization independently, but personal income tax must be withheld from the employee from daily allowances over 700 rubles in Russia and 2500 rubles abroad.

1. Additional sections

To typical additional sections Travel regulations chapters “Rights, duties and responsibilities of a seconded worker” and “Final provisions” can be attributed. In these sections, the employer has the right to resolve all additional issues related to business trips. An example would be the types disciplinary actions and their sizes. Penalty may be applied for late delivery or execution of documents; for the absence in the travel certificate of marks (signatures and seals) of the organization (organizations) to which the employee was sent.

It should be noted that all issues not settled travel regulations, will be decided on the basis of current legislation.

Registration of Regulations on business trips 2016

Registration process Travel regulations ends with the issuance of an order to put this document into effect. After issuing the order, the employer is obliged to familiarize the staff with the new company regulation. This can be done in a general manner or using an application with a list of positions for which familiarization is mandatory.

To Regulations on business trips templates can be attached primary documentation participating in the document flow on this issue.

Regulations on business trips refers to one of the important local regulations necessary for the activities of any organization. It regulates all issues related to sending company employees on business trips. Correctly composed Regulations on business trips can save the employer from many problems associated with the design and payment of business trips.

Sample Documents:

• Regulations on business trips
• >Order to send an employee on a business trip
• Order to postpone the date of departure of the employee (employees) from the place of business trip
• Trip cancellation order
• Memo confirming the fact of being on a business trip in the absence of supporting documents

Today in the Russian Federation there is a formal procedure according to which each organization should have normative document, regulating the procedure for sending all employees on business trips . This rule is mandatory for educational, state, children's, foreign, municipal and other organizations and companies. What exactly defines this document, and how the employer should develop it, will be discussed later.

Regulation on business trips with changes in 2018

To begin with, we note that mandatory form to establish today is regulated by the relevant labor law, namely Government Decree under the current number 729. Article 4 states that every year the organization, represented by its employer, must develop a local order, through which records will be kept of all business trips assigned to employees. The resolution itself is a recommendatory act, through which the state establishes a similar obligation to the organization.

In accordance with it, this order should contain in a dispositive form the rules by which employees are sent on business trips. The procedure for this in each individual organization may be different. Accordingly, employees should initially know what they can hope for if a business trip is assigned to them.

Regulations on business trips in a budgetary institution

Conditional business trips budget organization are governed by this regulation. This provision is a form, which is filled out on the territory of the employer, with the obligatory indication of all planned business trips for the current year. Here, after approval, the expense is also indicated in the material ratio.

The spending limit in each organization may be different, and it depends on the number of employees sent on business trips. Amendments to the provision on business trips are possible only after the order of the formal manager. Any additional elements in the document are also introduced only in accordance with the order of the formal manager. In the Russian Federation, the direction of employees on business trips in documentary form is approved by means of a local order from the employer.

Regulations on business trips - sample

In order for the described document to be drawn up correctly, it is advisable to first familiarize yourself with its most general sample. It is recommended to do this in order to avoid errors in the document or inaccuracies. If the paper is drawn up incorrectly, it may be invalidated.

Regulations on business trips regardless of the place and direction of work, in relation to each employee, it should also contain information about the child / children, if any.

Regulations on business trips in 2018

In 2018, the described document is drawn up in accordance with the dispositions of Resolution 729. Here, in an accessible form, the processes for making changes, excluding or adding a formal employee to the structural pattern, and also describes general order action of this local act.

The regulation on the specifics of sending employees on business trips is therefore a local act, because each organization develops it only in its own interests. At the same time, it is necessary to pay attention to the content of this decision. In all other respects, employers have practically no significant restrictions.

Order on approval of the provision on business trips - sample

After the document is ready in a structural form, the conditional employer approves it by means of a local order. in public or educational organizations a sample of this order must comply only with organizational rules.

Therefore, in two different institutions, the form of the order will be different. In order to roughly understand how it looks in practice, it is recommended to preview its most general sample. Regulation 749 of 10/13/08 on business trips underwent certain structural changes at the beginning of 2016. Therefore, it is recommended to use its content only after familiarization with the current sample document.