How is the day spent on a business trip paid? Departure on a business trip on a day off

Our everyday work is not only at the computer desk or in the shop at the usual machine. Many employees go on business trips. Their goals are different: advanced training, transfer of documentation, establishing business relations etc.

Unlike working week, where Saturday and Sunday are weekends, the business trip can also extend to weekends. It can also start on the weekend and continue through the next week. In the article, we will consider how a business trip on weekends or holidays is paid.

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How are vacation days paid on a business trip?

When sending an employee on a business trip, he must keep: workplace, average salary, reimbursement of minimum expenses for the time spent due to official necessity (travel to the place of business trip, accommodation, meals).

Often the start or end of a business trip falls on a weekend. According to the Ministry of Labor of the Russian Federation: payment for business trips on weekends and holidays must be at least twice the size or payment according to average earnings and the provision of an unpaid day off (Article 153 of the Labor Code of the Russian Federation).

A business trip affects weekends in the event of:

• Duration more than one week. If the weekend in the organization where the employee was sent coincides with his weekend schedule, then additional days are not paid. If it is used for work, payment will be made in double the amount.
• For arrival at the place of business trip on Monday, departure falls on Sunday. Or the end of the business trip falls on Friday, and the departure is only on Saturday. According to the Labor Code of the Russian Federation, an employee may not be paid rest time on a day off. Being on the road for business purposes does not fall under this category. In this case, the days must be paid at a double salary, regardless of what time he arrived home or went on a business trip. This point is not included anywhere in the legislation.

Payment conflicts:

• Payment for weekends on business trips falls into the group of compensation payments. Wages are charged for the performance of a certain work. Traveling home or on a business trip does not apply to labor transactions.
• Wages are calculated according to the working hours. It is not possible to calculate the hours worked on a business trip.

Example: when leaving on a business trip on April 12 - Sunday at 21:00 and returning on Wednesday. The worker will receive double pay for three days and double pay for 3 hours on Sunday or the opportunity to take a day off. In the latter case, the weekend payment will be made in a single amount.

To avoid misunderstandings, it is necessary to indicate in the orders of the organization how the business trip on weekends will be paid.

Example: When an employee goes on a business trip again within one month. The question arises: how to calculate the average wage? Should I take into account the double salary for the weekend on a business trip or not. The legislation does not provide a clear answer.

1 option: average earnings unchanged, the calculation of days off is made on the basis of the order: work on weekends.

Option 2: weekends are calculated at double the rate, but they are not taken into account when calculating average earnings. This position is more logical.

Is it possible to pay for the days when an employee goes on a business trip or returns from it on weekends from average earnings

As mentioned above, days on the road also apply to a business trip. Payment for them is made in the same way as other days of being away from your workplace due to official need.

In the case when check-out / check-in fall on weekdays, payment for them occurs at the average salary, on weekends at a double salary, taking into account due to the employee bonuses and allowances.

Kovyazina N.Z., Deputy Director of the Payroll Department, believes that days on the road should be paid according to the hours spent on the road. For example, when leaving on a business trip at 23:00 on Sunday, payment in the amount of a double salary must be made in 1 hour. When returning on Saturday at 2 am, payment will be made for 2 hours. It is worth noting that in order to send an employee on a business trip, in particular on weekends, you must recover written agreement. It can be expressed in the addition of a line in the business trip order: “I agree _________ Deputy. director Ivanov O.K. Date".

At the initiative of the employee, instead of paying twice, he can be given an unpaid day off on another day, and payment is made according to average earnings. In this case, the number of hours that fall on the weekend does not matter.

For example, when leaving on a business trip at 23:00 on Sunday, the payment will be calculated based on the average earnings for 1 hour and provided for the entire weekday. When returning on Saturday at 2 am, payment will be made for 2 hours and the day off for the whole weekday will be provided.

How to compensate an employee for a lost day off

Days off are paid if:

• the employee is on a business trip;
• travel time falls on a weekend.

Based on the Labor Code of the Russian Federation, the accounting department of the enterprise must pay the employee:

• in the amount of double salary;
• according to average earnings and provide an unpaid day or number of days in proportion to days off on a business trip.

To base payments, it is necessary to draw up an order, which will indicate the position and full name of the employee sent on a business trip, the place and time of deployment, the reason for the trip. To avoid double situations, the enterprise should create an internal document that indicates the calculation wages when an employee is on a business trip on a weekend.

Payment for a business trip on weekends has its own characteristics, which must be taken into account when paying and processing.

Work on a day off: is the consent of a seconded worker required

A business traveler is supposed to rest on a day off, but often they are sent on a business trip to perform urgent tasks, for example, to repair equipment or construction, so the employee has to work on weekends. In this case, the employer must obtain the consent of the employee without fail. He can refuse, for this the organization cannot apply sanctions to him (fine, reprimand, dismissal, etc.).

Keep in mind that you can not unreasonably engage in work on the weekend. We are not talking about institutions that usually work on Saturday and Sunday (restaurants, shops, bus stations, airports, etc.). This refers to work on the day off, which is set according to the schedule.

Sample letter of consent to work on a day off

However, sometimes consent from the employee may not be obtained. These are exceptional cases related to the prevention of catastrophes and accidents, such as fires, natural disasters, railway accidents, leaks of hazardous substances, etc.

How are salaries and daily allowances calculated?

Payment for the weekend on a business trip is made in any case, but it all depends on whether he worked or not, whether he was on the way.

employee worked

The salary of a business traveler on weekends is the same as at the main place of work - at least we multiply by 2.

But there is another option - an employee can receive as compensation not an increased salary, but a day of rest. Then his work will be paid at a single rate.

Table: payment for hourly and piecework pay, on salary

Employee not working

If an employee did not work on a business trip on a weekend, he does not receive a salary. However, he is given daily allowance. The employer sets the daily allowance independently, but most often they are paid in amounts that, according to the Labor Code, are not subject to personal income tax:

• 700 rubles per day in Russia;
• 2500 rubles per day for a trip abroad.

If the per diem is more, then personal income tax must be withheld from the difference.

An example of calculating the daily allowance for a business traveler, taking into account the weekend

Plumber M.P. Kapitonov, who works for the Hot Keys firm, was sent on a business trip from Vladivostok to Komsomolsk-on-Amur for seven days, two of which fall on Saturday and Sunday, when he usually rests at his main place of work. It took a day to get to Komsomolsk-on-Amur, another day - on the way back. The company "Hot Keys" set daily allowances in the amount of 1 thousand rubles per day (for the country).

For the entire period of M.P. Kapitonov was given a daily allowance of 1,000 * 7 = 7,000 rubles, but he will receive less in his hands, since it is necessary to deduct income tax from the difference between 1,000 and 700 rubles.

The amount of personal income tax will be (1000–700)*7*13%=300*7*13%=2100*13%=273 rubles.

"Clean" daily allowances of plumbing V.V. Kapitonov: 7000–273 = 6727 rubles.

The employee was on his way

For the days of travel to the place of travel and when returning, per diem is charged. The actual duration of the business trip must be confirmed. Usually these are tickets, because they indicate the dates of departure and arrival of the plane, train, electric train, etc. When flying, you also need a boarding pass.

At government agencies there are differences on this issue. The position of the Ministry of Labor is that wages for days off on the road should be paid, and in double size. However, by and large, this contradicts the concept of wages, because this is a reward for work, and there is no work on the way. The Federal Antimonopoly Service believes that compensation for a day off on the road should be based on average earnings. But in this case, claims are possible tax service.

Experts note that, given the ambiguity of the issue, the organization must independently determine according to which scheme to pay wages for days on the road. This rule must be fixed in the documents of the enterprise.

Video: the position of regulatory agencies on the payment of a day on the road

How to properly prepare documents when working on a day off

On the weekend, you need to issue an order and mark the working days in the time sheet. All questions regarding the features of such payments should be fixed in a local document. However, it must not be against the law. Another option is to fix it in an employment contract.

Weekend work can also be attached to a service assignment, but this is an optional document.

How to issue an order: content, sample

The main document when sending an employee on a business trip is the order of the head. However, in our case, it is also necessary to issue a separate order.

V additional order it is necessary to indicate the reason why the employee will be left without a day off.

The order is signed by the head of the organization

Marks in the table

Travel days are noted in the time sheet. The enterprise independently determines the designations that it uses. Often, a business trip is marked with the letter "K" or the numbers 06, and working days off are also marked with the letters "PB". The rest day on a business trip is simply marked with the letter "K" (or other code adopted by the organization).

Extra rest

If an employee works on a day off and chooses not an increased salary, but an additional day off, this must be indicated in the application for consent to work on a day off. You can take a day off at any time after returning from a business trip - there is no “expiry date” for an additional day off. It can be added to vacation. Recall that when choosing a day off as compensation, work on a day off is paid at the standard rate.

Sample notice of work on a business trip with a choice of type of compensation

To receive time off, you must submit an application with the date.

Other nuances

When traveling on a weekend, employees may have some questions.

Business trip to an institution with a different holiday schedule

Going on a business trip, the employee must comply with the work schedule that is established at the enterprise hosting him.

Day trip on a weekend

Daily allowance for a one-day trip does not apply. However, the employer can independently provide for the amount of compensation. Salary in general order- at a standard rate with a subsequent day off or at an increased rate.

Is it possible to return to the place of residence for the weekend

Yes, an employee can do it. This is a fairly common practice if the place of business trip is close enough to the place of residence and main work. However, the employee will not be reimbursed for travel.

Impact on holiday pay

Double wages or more are taken into account when calculating vacation pay.

Accounting for wages for days on the road when determining income tax

Regulatory authorities agree that the wages for weekends on the road can be attributed to expenses when calculating income tax. Per diems are also taken into account, but as other expenses.

Table: the main regulations governing business trips and days off.

Document's name	Acceptance date	Article and paragraph	What fixes
Labor Code of the Russian Federation No. 197-FZ	30.12.2001	Article 113	Engagement to work on weekends and holidays without the consent of the employee to prevent disasters, accidents, disasters, etc.
		Article 153	Weekend pay of double or more or time off
Decree of the Government of the Russian Federation No. 749	13.10.2008	Item 9	Payment for a day off on the road as a day of work according to the schedule established by the sending organization
Resolution of the Federal Antimonopoly Service of the Far Eastern District in case No. А59–183/2010	22.09.2010		Payment for a day off on the road according to average earnings
Tax Code of the Russian Federation No. 146-FZ	31.07.1998	Paragraph 3 of article 255	Payment for the days of departure and arrival from a business trip is included in labor costs
		Subparagraph 12 of paragraph 1 of Article 264	Per diems are classified as other expenses and are taken into account when determining income tax
Decree of the President of the Russian Federation No. 813	18.07.2005	Item 33	Payment of business trips to civil servants on weekends in accordance with Article 153 of the Labor Code of the Russian Federation
Decision of the Supreme Court of the Russian Federation No. GKPI 2002–663	20.06.2002		Going on a business trip on a day off does not violate labor rights workers
Letter from the Department of Labor and social protection RF №14–2-337	25.12.2013		Weekend days on the road are paid at least double the amount or compensated with an additional day off
Letter of the Federal Tax Service No. SA-4–3/16564	20.08.2014		Payment for departure and arrival on a day off can be attributed to labor costs
Letter of the Ministry of Finance of the Russian Federation No. 03–03–10/39800	11.08.2014		Confirms the letter of the Federal Tax Service No. SA-4–3/16564
Local regulations adopted at the enterprise			Clarification of how weekends are paid on the way to a business trip and back - according to average earnings or double the amount; other travel-related aspects

Video: paying a day off on a business trip

With the consent of the business traveler, he can work on a day off, but for this he is entitled to an increased salary (at least twice as much) and daily allowance.

According to the current labor legislation, a business trip provides for the fulfillment of labor obligations by an employee out of place permanent job but in another area.

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Since a business trip involves the presence of an employee in a certain place for a sufficient amount of time, there are situations when a business trip falls on a weekend.

Consider the features of work in such cases.

In what cases do you have to work on such days?

Article 113 of the Labor Code of the Russian Federation prohibits employers from requiring employees to perform work duties on weekends.

However, there are exceptions to this rule - one of them is a business trip.

We note three cases when a business trip can be carried out on a weekend:

• if the employee is sent to perform work duties on such a day;
• the day off coincides with the time the employee is on the way to the place of business trip;
• the duration of the business trip is more than one week.

Consider in what cases the business trip day will be counted as a working day:

• In the first case, the day will be a working day, since the employee will execute the direct order of the management and carry out a certain task.
• In the second case, the day will also be counted as a working day, since the time of travel to the place of business trip refers to working time.

Registration

If the employee is on a business trip, the period of which coincides with the weekend, it is necessary to correctly complete this procedure.

The process of registering an employee on a business trip on weekends looks like this:

• obtain written consent;
• an order is issued to work on a day off;
• issued ;
• a travel order is issued;
• are affixed.

Order

An order to attract a business trip on a weekend must be issued in a separate document.

It is not allowed to include relevant provisions in .

The order to engage in work on weekends will be the basis for making entries in the time sheet and calculating payment.

The order should reflect the basis on which the employee is involved in work on the day off, since the current legislation prohibits the involvement of employees to work on weekends without sufficient grounds for this.

Sample order:

Order to attract an employee to work on weekends

Employee Consent

The organization must obtain written consent from the employee that he is ready to work on a day off. This requirement regulated by part 2 of article 113 of the Labor Code of the Russian Federation.

From the norm of this article it follows that the employee has every right to refuse to work on a day off. In this case, the employer is not entitled to apply any disciplinary measures.

However, if situations arise that are regulated by Part 3 of Article 113 of the Labor Code of the Russian Federation, which are of an emergency or emergency nature, the employee may be required to perform compulsory duties on the day of rest.

Consent must also be obtained if the day off falls on the journey to the place of the business trip.

If the day off falls in the middle of a business trip, then consent from the employee is not required.

An example of an employee notification:

Sample letter of invitation to work on public holidays

How to tabulate?

Regulation on sending employees on business trips No. 749 states that the actual duration of the business trip is determined by supporting documents that the employee provides upon arrival.

Such documentation can be travel tickets, route sheets, boarding passes, etc. Also, confirmation will be with marks of arrival and departure from the enterprise in which the employee performed his official assignment as part of a business trip.

In the time sheet, notes are made about the days that the employee spent on a business trip.

Most often, the letter code “K” or the numeric “06” is used, however, the organization has the right to use its own designations. The number of hours is not set.

If the business trip falls on a weekend, the notes in the report card will be slightly different.

To designate days off spent on a business trip, the letter code “РВ” is used along with the designation of the business trip.

The same rules apply to weekends spent by the employee on the way to the place of work.

If an employee did not work on a day off that fell on a business trip, it is marked in the report card as a regular business day.

Features of payment for a business trip on a day off

The current legislation defines special order payment for the days that the employee spends on a business trip by order of the head of the organization.

Moreover, payment for days off worked on a business trip is also carried out according to a certain principle.

Let's consider all the emerging nuances in more detail.

If the employee is sent on a business day

When sent on a business trip on a business day, an employee is credited for each day spent on a business trip. In addition, the costs of renting a hotel or other housing are paid, as well as compensated.

If fall on the days on the road

Weekends that the employee is forced to spend on the way to the place of destination are considered working (even if the trip is on a business trip in the evening on a weekend).

The day of departure is the day on which the vehicle departs to the place of business trip / transit transport.

For work on a day off, according to Article 153 of the Labor Code of the Russian Federation, double payment is due.

How do they affect the calculation of holidays or subsequent business trips?

Payment made to an employee during a business trip in a double amount affects the summed accounting of vacation pay and travel allowance.

Let's take a closer look at the emerging nuances.

Calculation of average earnings

There are two options:

• Count days with double pay. From the billing period, it is necessary to exclude the time when the average earnings were maintained, and the business trip was paid as for work on the weekend.
• Do not include days with double billing. In other words, for the duration of the business trip, the employee is credited with average earnings, and this time is excluded from the calculation.

Since there is no official explanation of the legislation which method to use, the calculation is made according to one of the methods at the discretion of the employer.

Reimbursement of rest time

Compensation for rest time is enshrined at the legislative level in Article 153 of the Labor Code of the Russian Federation:

Is it possible to interrupt a trip for the weekend?

Yes, there is such a possibility.

Let's take an example of what happens if an employee returns home on a day off:

Anokhin V.I. was sent on a business trip for three months to Selkhoztekhnika LLC. It is assumed that the business trip will last the entire period. According to the order, Anokhin is entitled to two days off a week. What kind of interruption is possible?

Solution:

Since the trip is issued for the entire period, arrival and departure marks will be put on once - at the time of arrival and at the time of departure. Returning for the weekend will not interrupt the duration of the business trip. At the same time, Anokhin will not be able to compensate himself for travel to and from home.

Nuances

Consider some of the nuances that may arise when resolving issues of remuneration on business trips.

Payment to civil servants

Payment of travel allowances to civil servants on weekends is regulated by Decree of the President of the Russian Federation No. 813 of 07/18/2005.

Paragraph 33 states that:

• if carried out by order of the representative of the employer, upon returning from the trip, the employee is entitled to an additional day of rest;
• if a civil servant is specially sent to work on weekends, compensation is carried out in cash in accordance with current legislation RF.

How to take into account days when calculating income tax?

• Payroll accounting: According to the explanations of the Ministry of Finance, the days of departure and arrival can be included in the cost of wages (paragraph 3 of Article 255 of the Tax Code of the Russian Federation).
• Cost accounting: All costs associated with compensation for travel and accommodation to an employee should be taken into account when calculating income tax as other expenses (subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation).

Arbitrage practice

Judicial practice on this issue is such that not a single instance can clearly define the regulations for the actions of the management of organizations for the remuneration of seconded employees.

To prevent misunderstandings, the local regulations of the organization must contain all information about the remuneration of employees sent on business trips on weekends.

An employee of the organization can be sent on a business trip on weekends, but only with written consent.

This requires a certain list of measures financial support, which is provided to seconded employees in accordance with applicable law.

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Often the day of departure or arrival of an employee on a business trip falls on a weekend or holiday. Also, an employee can "capture" days off directly at the place of business trip. An accountant in such a situation has many questions. How to pay for a business trip on a day off in 2020? Is it necessary to accrue daily allowance and average earnings for the time spent on the road on a non-working day? How to draw up a Timesheet? How to take into account the payment of a business trip on a weekend when calculating taxes? The answers to these and other questions are in our article.

Where does it say about travel expenses?

The general rules for paying vacation days to a seconded employee are regulated by the Labor Code and the Regulations on the Peculiarities of Sending Employees to business trips, which is approved by a decree of the Government of the Russian Federation (hereinafter referred to as the Regulations on business trips). In particular, it says how to pay per diems, and how to pay for work if the employee was at the place of business trip on a weekend or holiday.

How to calculate daily allowance for weekends on a business trip

According to paragraph 11 of the Regulations on business trips, daily allowance must be paid for each day of a business trip, including weekends and non-working holidays, as well as for the days spent on the road, including for the time of a forced stop. Thus, the employee must receive per diem for each calendar day of the business trip, including the days that he spent on the road when traveling to the place of business trip and back.

IMPORTANT. Each employer can set the amount of per diem that he sees fit. In practice, the amount of daily allowance usually does not depend on what day they are paid for - working, weekend or holiday. So, the calculation of daily allowance for weekends on a business trip is no different from the calculation of daily allowance for working days.

To determine how much an employee should receive, you need to multiply the daily allowance established in the organization by the number calendar days business trips, the countdown of which begins on the day of departure and ends on the day of arrival.

The rules for determining the day of departure and the day of arrival are set out in paragraph 4 of the Regulations on business trips. 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 employee. 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. Similarly, the day of arrival of the employee at the place of permanent work is determined.

How to calculate the average earnings for the weekend on a business trip

The Regulations on business trips do not directly say whether it is necessary to pay the average earnings for the weekends or holidays on which the business trip occurred. It is only stipulated that the remuneration of a seconded 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.

Automatically calculate the salary of a posted worker according to the current rules

However, from this general phrase, the following conclusion can be drawn: it is necessary to calculate the average earnings for weekends and holidays only if the person was actually involved in work on these days. So, if an employee, while on a business trip, rests on weekends and holidays, then the average earnings for these days are not paid to him.

If the employer decides that the posted worker must work every day, including on weekends, then you will have to pay for work on those days that are intended for rest. Moreover, in an increased (at least double) size. Or the employee must be provided with a day off for each day when he worked on his day off (if he has a written application). Then the work itself on a day off is paid in a single amount (Art. Labor Code of the Russian Federation).

REFERENCE. According to the article of the Labor Code of the Russian Federation, work on a weekend or non-working holiday is paid at least twice the amount. Specific amounts of payment for work on a specified day can be established collective agreement, local normative act, labor contract.

In view of the foregoing, the rule for paying for days off on a business trip is as follows: if an employee has a rest on these days, no payment is made (average earnings are not accrued). If, by decision of the management, the seconded employee works on a day off or a holiday, then this day must be paid at least double the amount, or, at the request of the employee, provide a day off (then work on the day off is paid in a single amount). Please note that it is more correct to pay “working holidays” during a business trip not according to average earnings, but based on the wage system established for the employee - salary, tariff rate etc. (Art. Labor Code of the Russian Federation, clause 9 of the Regulations on business trips).

How to pay for weekends on the road

Often, accountants have difficulty calculating the average earnings for the days off that a seconded worker spent on the road. Such a situation can arise not only by the decision of the management, which planned the employee’s trip in such a way, but also unintentionally, for example, due to a flight delay or cancellation, an employee’s illness, etc. Do travel days count as work? Do they have to pay double?

V Labor Code and there are no answers to these questions in the Regulations on business trips. Judges and officials believe that the days of departure, arrival, as well as days on the road during a business trip, falling on weekends or non-working holidays, are paid in accordance with the article of the Labor Code of the Russian Federation at least double the amount, if the employee is not provided with another day of rest. Such clarifications are contained in the decision of the Supreme Court of the Russian Federation of June 20, 02 No. GKPI2002-663, in letters from the Ministry of Labor of Russia, and.

Thus, if an employee departs on a business trip, or arrives from it, and is also on the way on a day off (according to the schedule of the sending organization), then this is regarded as being hired to work on a day off. So, this day you need to pay and provide a day off, or pay for work on this day in double the amount. It is also more correct to pay for weekends on the road not according to average earnings, but based on the wage system established for the employee.

These provisions apply subject to the above rules for determining the day of departure and arrival. For example, if an employee left on a business trip on Friday and arrived at his destination no later than 24.00 on the same day, then the average earnings for Saturday and Sunday do not need to be calculated (unless, of course, he will not work these days at the direction of the management). But if the train (airplane, bus) departs from the place of work or arrives at the place of business trip after 00.00 on Saturday, then this day will have to be paid (with the provision of time off or in an increased amount).

ADVICE. If possible, plan business trips so that arrival and departure dates do not fall on weekends or holidays.

How to reflect the weekend during a business trip in the report card

In the Timesheet, each calendar day of a business trip is marked with a special code (K or 06) without putting down the number of hours. Including this code is indicated for the weekend on which the business trip occurred (recall that usually weekends are marked in the Timesheet with code B or 26).

ATTENTION. For a seconded employee, codes B and 26 in the Timesheet are not used.
If the employee worked on a business trip on a weekend or holiday, then for that day an additional code PB or 03 is entered in the Timesheet. The number of hours of work is entered only if there is an order from the employer (at the main place of work) indicating the number of hours that this the employee must work on a specific weekend or holiday.

As for the days off (holidays) on which the employee was on the way to the place of business trip or back (including if the day of departure or arrival fell on a holiday or day off), they are marked in the Timesheet with a double code K / RV or 06 / 03 without putting down the number of hours.

Such explanations for filling out the Timesheet are given in paragraph 2 of the letter of the Ministry of Labor of Russia.

Keep a time sheet and calculate salary in the web service

Accounting for travel expenses

The fact that the business trip "captured" weekends or holidays does not affect the accounting treatment of the corresponding expenses incurred by the employer.

Per diems accrued over weekends (including days on the road, including the day of departure and the day of arrival) are not subject to personal income tax and insurance premiums according to the same rules as per diems accrued for working days. Namely: they are exempt from personal income tax and insurance premiums within 700 rubles. for each day of being on a business trip in Russia, and within 2,500 rubles. for each day of being on a business trip abroad (clause 3 of Art., Clause 2 of Art. of the Tax Code of the Russian Federation).

The average earnings accrued for the days off on which the seconded employee was involved in work or was on the way (including the day of departure or arrival) are subject to personal income tax and insurance premiums in the same way as the average earnings accrued for weekdays(letter of the Federal Tax Service of Russia).

ATTENTION. For purposes tax accounting the average earnings paid to a posted employee over the weekend are regarded as wages.

For personal income tax purposes, the date of actual receipt of income in the form of average earnings paid for a day off on a business trip will be the last day of the month for which this income is accrued. The date of actual receipt of income in the form of daily allowances paid in excess of the non-taxable rate is the last day of the month in which the business trip report is approved. It is necessary to withhold the tax when paying (transferring) the corresponding amounts (subclause 6, clause 1 and clause 2 of article of the Tax Code of the Russian Federation), and with the simplified tax system (subclause 6 and 13, clause 1, article of the Tax Code of the Russian Federation). In particular, this amount includes daily allowance for all days of the business trip. It also includes average earnings for work on a business trip on weekends and holidays and for the time spent on those days on the road. The basis for the write-off of expenses will be the time sheet and travel documents.