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Regulations on compensation to employees of ooo gazprom transgaz saratov for expenses related to business trips. Development of regulations on business trips Regulations on business trips for scientists

"Personnel officer. Personnel record keeping", 2010, N 3

Development of regulations on business trips

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

Dictionary HR administration... A business trip is a trip of an employee by order of the employer for a specified period to carry out a business assignment outside the place permanent work... Business trips of employees whose permanent work is carried out on the road or has a traveling nature are not recognized as business trips. In this case, instead of the daily subsistence allowance, wage supplements are paid to employees.

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

The regulation on business trips of employees of the organization is an optional local act of the organization, the expediency of the introduction of which is determined by the management of the organization. The main goal of developing a regulation on business trips of employees of the organization is to establish a unified procedure for sending employees on business trips, as well as to define the functions of each structural unit participating in this process. The regulation can be drawn up as a separate normative act, or as an appendix to the internal labor regulations. It should be borne in mind that the adoption of any addition to the rules (the application is such an addition), as well as its subsequent change must be carried out in the manner prescribed by Art. 190 of the Labor Code of the Russian Federation.

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

In the regulation, it is also necessary to indicate which structural unit will be responsible for arranging business trips: it can be the personnel department, and the office, and the secretary of the general director.

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

So, the following categories of workers cannot be sent on a business trip:

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

Employees under the age of 18, with the exception of persons from among creative workers of funds mass media, cinematographic organizations, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance of works, professional athletes in accordance with the lists of professions established by the Government of the Russian Federation, taking into account the opinion of the Russian Trilateral Commission on the Regulation of Social and Labor Relations ( Art.268 of the Labor Code of the Russian Federation);

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

Women with children under the age of 3 can be sent on business trips only with their written consent and only on condition that it is not prohibited by medical advice. In this case, employees must be in writing are familiar with their right to refuse to be sent on a business trip.

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

The rest of the categories of workers can be sent on business trips without their consent. In case of refusal, they may be brought to disciplinary responsibility in accordance with the procedure established by law.

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

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

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

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

Separate guarantees for students are provided for in clause 26 Model provision... Thus, payment for the students' travel to the place of study and back, as well as the payment of daily subsistence allowance for the time they are on the road should be carried out at the expense of the employing organizations at the place of the main work of the students.

Payment of average earnings during training and travel to the location educational institution and back is made in the manner prescribed by Art. 139 of the Labor Code of the Russian Federation and the Decree of the Government of the Russian Federation of 12.24.2007 N 922 "On the features of the procedure for calculating the average wages"(as amended on 11.11.2009).

When drawing up a regulation on business trips, it is necessary to take into account the requirements of the following regulatory enactments:

1. Labor Code Russian Federation, section "Guarantees when sending workers on business trips and moving to work in another locality."

2. Decree of the Government of the Russian Federation of 13.10.2008 N 749 "On the specifics of sending employees on business trips" (together with the Regulation on the specifics of sending employees on business trips).

3. Resolution of the Council of Ministers of the USSR of 03/18/1988 N 351 "On business trips within the USSR".

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

It should be borne in mind that the legal acts on business trips adopted in the USSR are applied only by virtue of Part 1 of Art. 423 of the Labor Code of the Russian Federation, if they do not contradict the Labor Code of the Russian Federation, as well as the Decree of the Government of the Russian Federation of 13.10.2008 N 749. An example of a provision on business trips is presented below.

Sample sample

Limited Company Approve

liability "Premium"

Position Director of OOO "Premium"

N _________________ __________ A. A. Petrov

about business trips of employees

1. General Provisions.

This Regulation determines the procedure for organizing business trips on the territory of the Russian Federation and abroad for employees of OOO "Premium" (hereinafter referred to as the Company).

A business trip of an employee is a trip of an employee, initiated by the director or other authorized official, for a certain period to a settlement located outside the city of Yaroslavl or the location of a separate subdivision, to carry out an official assignment or to participate in events consistent with the statutory goals and objectives of the Company.

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

The posted employee retains the place of work (position) and average earnings during a business trip, including during a trip.

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

The main tasks of business trips are:

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

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

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

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

Are not business trips:

Official trips of employees whose job duties imply a traveling nature of work, unless otherwise provided by local or regulatory legal acts;

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

Departures on personal matters (without a production need, an appropriate contract or a call from the inviting party);

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

Depending on the reasons for leaving, business trips are subdivided into:

Planned, which are carried out in accordance with the plans approved in the prescribed manner and the corresponding estimates;

Unscheduled - to solve sudden problems that require immediate consideration, or in other cases, which cannot be foreseen in advance.

Sending the heads of departments (directions, subdivisions) is allowed only if it does not cause violations in the normal mode of the production process.

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

It is not allowed to send on a business trip and issue an advance payment to employees who did not report on the funds spent on the previous business trip.

2. The order of registration of business trips.

Based on the order of the director or official authorized to send employees, an employee sent on a business trip is issued a business trip certificate issued in accordance with the unified form No. T-10, approved by the Resolution of the State Statistics Committee of Russia dated 05.01.2004 No. on the secondment of employees.

In order to confirm the fact of departure on a business trip and being at the points of the business trip, the posted employee is obliged to make sealed marks:

Departure on a business trip and return from a business trip to the place of work;

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

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

3. Term and mode of business trip.

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

Estimated time required to complete a service assignment;

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

The terms of the contract, which stipulate the obligations of the Company to send workers.

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

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

The notes in the travel certificate regarding the arrival and departure of the employee are certified by the seal that he uses in his economic activity the enterprise to certify the signature of the relevant official, who, by order (order) of the head of the enterprise, is obliged to register persons leaving and arriving from a business trip.

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

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

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

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

4. Temporary incapacity for work of the employee during the business trip.

In the event of a temporary incapacity for work during a business trip, the employee is obliged to immediately notify the official of the company about such circumstances who made the decision on his business trip.

The temporary incapacity for work of a posted worker, as well as the impossibility for health reasons to return to the place of permanent residence, are subject to certification by duly executed documents of the relevant state (municipal) or other medical institutions licensed (certified) to provide medical services... For a period of temporary incapacity for work, a posted worker is paid on a general basis a temporary incapacity benefit.

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

In the event of temporary incapacity for work of a posted worker, he is reimbursed on a general basis the costs of renting accommodation (except for cases when the posted worker is on inpatient treatment) and daily allowances are paid for the entire time until he is able, due to health reasons, to proceed with the performance assigned to him on an official assignment or to return to your place of permanent residence, but not more than three days.

5. Features of business trips outside the Russian Federation.

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

Advance payment running costs the employee is made in the amount established by the Decree of the Government of the Russian Federation "On the amount of reimbursement of expenses related to business trips in the territory of the Russian Federation, to employees of organizations financed from funds federal budget"and other regulations.

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

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

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

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

In the case of a business trip to countries with which border control has not been established or simplified, according to the marks of the sending party and the receiving party, in the business trip certificate;

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

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

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

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

6. Travel expenses.

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

Daily allowance;

Actual incurred and documented target costs:

Residential rental;

Travel to the destination and back;

Airport service charges, commission fees;

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

For baggage transportation;

For office telephone calls;

Obtaining and registering an official foreign passport, obtaining visas;

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

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

Meals, which are included in hotel bills or travel documents, are paid by travelers on a per diem basis.

Reimbursement of expenses for the carriage of baggage weighing in excess of the established ones transport companies limit norms are not produced.

Reimbursement of expenses for office telephone calls is made in the amount agreed upon with the person who made the decision to send the employee.

7. Daily expenses.

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

The payment of per diems is made no more than the amount established by the estimate, if the business trip was carried out in a planned manner.

Daily expenses for the time spent on a business trip are paid:

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

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

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

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

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

In the event that food costs are included in the bills for renting accommodation and in cases where posted workers are provided by the host party under the terms of the invitation free meals in the host country (road), - within the limits, established by law RF.

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

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

8. Costs of renting premises.

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

The cost of renting a living space is reimbursed for each day of being at the point of business trip from the day the traveler arrives at the destination and until the day he leaves it. If payments for the use of living quarters are made at different costs, the established maximum reimbursement rates are applied to each day separately.

The posted worker, upon presentation of supporting documents, is also paid the costs of booking rooms in hotels, as well as renting accommodation during a forced stopover.

9. Procedure for submitting a report on a business trip.

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

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

The following documents are attached to the advance report:

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

Documents confirming the cost of renting a dwelling;

Documents confirming the payment of airport service fees, other commission fees;

Documents confirming the costs of travel to the airport, to the station at the points of departure, destination or transfer, for the carriage of baggage;

Documents confirming the cost of office telephone calls.

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

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

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

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

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

If the employee does not return the balance of funds within a certain period, the corresponding amount is reimbursed in accordance with the procedure established by the labor and civil procedure legislation of the Russian Federation.

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

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

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

Bibliography

1. State system documentation support management (GSDOU). Glavarchiv. 1991.

3. For the purposes of these Regulations, the place of permanent work should be considered the location of the organization (a separate structural unit of the organization), work in which is stipulated by the 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 specified period of time to carry out 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 to separate subdivision a 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 nature are not recognized as business trips.

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

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

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

The day of arrival of the employee to the place of permanent work is determined in the same way.

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. Payment for the work of an employee in case of his involvement in work on weekends or non-working holidays is made in accordance with the labor legislation of the Russian Federation.