Business trip of the head (director) - goals, report, memo. We send on a business trip: a step-by-step procedure Ip goes on a business trip how to apply

A business trip is not an idle trip, but a trip caused by business or service needs. Therefore, employees must understand the goals set for them and successfully complete all tasks. In addition, reimbursement of expenses for transport and accommodation requires the preparation of reports. Every person whose job responsibilities include business trips should be able to compose them.

What does business trip mean?

The employer gives the task to send the employee to complete the assignment in some place other than the workplace for a certain period of time, and the employee is sent to fulfill the assignment - this is an accurate description of a business trip. That is, such a business trip implies that the employee, within a given period, will perform some very specific task outside his workplace. In this case, the workplace is considered to be the subdivision (branch, office) where the employee of the company performs his job duties on a daily basis.

If the duties of an employee are carried out on the road, then they are not considered a business trip. And also a trip to the place of work is not a business trip. on a rotational basis. But sending an employee to perform his duties to a branch of the company or a division in another city will be a business trip. And for employees working remotely outside the workplace of the employer (Letter of the Ministry of Labor of Russia dated 09.06.2017 No. 14-2 / ​​OOG-4733), as well as homeworkers doing their work at home, a trip to the head office is a business trip.

Remote work is performed in a location other than the employer's organization. BUT home work is performed within the framework of an employment relationship at home, that is, as for remote work, workplace and head office are not the same.

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Sending an employee to study from the enterprise is also a business trip.

It is important that the employer in writing order to send the employee on a business trip. For this, an order or order is usually issued. It is equally important that the relationship between the employee and the company be formalized, that is, the employee was just employed, and did not work under, for example, a work contract. How long the employee will stay on a business trip, and what exactly he will do there, depends on the content of the assignment for the trip.

A business trip differs from a business trip in its purposes. A business trip involves the employee solving work issues in a place other than the permanent place of work. For example, you need to conclude an agreement with an organization that is located in another city. Or an employee is sent to perform repair work on the customer's equipment or consulting services from a third-party company. And if an employee is sent to a branch of the organization to fulfill his official duties This is also a business trip.

A business trip also provides for the performance of official duties by an employee in the process of traveling. For example, escorting cargo along the way, performing a flight on a shuttle bus are business trips.

For a full-time driver, a trip to another city will be considered a business trip, and for a passenger - a business trip

What does labor law guarantee?

By sending a colleague on a business trip, the company guarantees that he will retain his position and salary. During the business trip, the employee is paid average earnings.

An employee who is sent on a business trip will be paid for travel to their destination, reimbursed for accommodation fees and will be reimbursed for all expenses for living away from home (per diems), as well as other expenses authorized by management (communication services, for example). During the entire period of business trip and travel time (and forced delays), the employee retains the average salary according to the schedule established at the permanent place of work. Working weekends and holidays during a business trip is paid according to the law.

Who will we send on a business trip

When making a business trip, you should check the very possibility of sending a specific official. Indeed, you cannot send pregnant women and persons under the age of 18, even if the employees agree with this. True, this restriction does not apply to people of creative professions and athletes (even if they are under 18 years old).

• women with children under 3 years old,
• women with medical travel bans,
• parents raising a child under the age of 5 alone,
• foreign workers,
• disabled people with medical travel restrictions.

Is it possible to cancel a trip?

Those employees who can be seconded with their consent can easily refuse to travel by writing a memo (in any form addressed to the head). All other employees can be directed without being interested in their desire.

If there is a production need, any employee without consent can be sent on a business trip. On the other hand, the company may have an internal regulation on business trips, in which it is necessary to clearly describe the situations when and under what circumstances an employee can refuse to travel.

Some employees can be sent on a business trip only with their written consent, the rest are required to obey the relevant order of the management

How to calculate travel time

The duration of the business trip is determined by the tasks set by the management, there are no recommendations for determining the timing of the business trip. It is necessary to determine it in order to calculate the amount issued to the seconded specialist. A business trip, by the way, can last one day.

Travel time counts towards the total time, but there are a couple of subtleties in calculating the total duration. The time of departure is the time of departure of the transport, and the time of arrival is the time of arrival of the transport at the destination. That is, if the train leaves on January 31 at 23:35, then the whole day of January 31 is included in the business trip.

The flight from the airport departs on January 31 at 0:10, the airport is located outside the city limits. The trip will start on January 30, although the date on the ticket is January 31, as the employee still needs to get to the airport.

How to book a business trip

So, when sending an employee on a business trip, you must first make sure that he can be sent there: we check for restrictions and prohibitions, if necessary, we obtain consent to the business trip. Next, we calculate the duration of the trip, there are no clear recommendations here, but the bosses have common sense, and we use it.

The next step is to issue an order to send on a business trip, then the task to be completed by the business traveler, as well as a business trip certificate. At the end of the trip, the employee must submit a report.

It is worth noting that the travel certificate, assignment and report on the results in 2018 were canceled (Government Decree No. 749 “On the peculiarities of sending employees on business trips” was corrected by legislators back in 2014, and the amendments came into force in January 2015). However, the use of these documents is not prohibited.

Employer's instruction to send an employee on a business trip

Regulatory documents do not limit the employer in the wording of his written order, therefore, the order can be written in free form. It is important that the text of the order clearly states:

• the name of the employer,
• surname name and patronymic of the seconded,
• purpose, place, timing of the trip.

The order is signed by the head of the organization or a person authorized to send on business trips. If an employee is sent on his personal or other specific transport, this should be reflected in the order. After signing and issuing the order, the seconded person must be familiarized with it against receipt.

The order to send on a business trip is signed by the authorized person to send on business trips

A service assignment is issued, if necessary. The task prescribes what exactly needs to be done (to study the machine, train the staff) and the content of the report. The employee also gets acquainted with the task under the signature.

The assignment specifies who is sent, where they are sent, for how long and for what purpose

Issuance of funds

The outgoing employee is compensated for the trip to the destination, accommodation and accommodation for the entire period.

Living expenses during a business trip are called per diems. Their value depends on the duration of the trip and the actual expenses. The Tax Code of the Russian Federation determines the maximum daily allowance for business trips in Russia at 700 rubles, abroad - 2500 rubles. The daily allowance can be calculated by an accountant or a seconded employee. The estimate is signed Chief Accountant and the manager, after which the employee is paid an advance.

The expenses for a trip to the place of business trip, for moving between settlements, if this is the purpose of the trip, for issuing travel documents are paid. And housing expenses are also paid if it is not provided free of charge. The payment for housing is also compensated in case of a forced delay on the way.

If the business trip is one-day, then housing is not required and money is not allocated for this, but if you had to stay for good reasons, then these costs are compensated.

Other expenses are also possible, for example, for communication services, obtaining a foreign passport and visa. Spending is documented - tickets, receipts for payment.

Accounting for the working time of a business traveler

The employee's working time is taken into account in the time sheet in the form T-13: the hours worked on the days of the business trip are not affixed, but the code K is marked. The form is filled out on the basis of the order on the employee's business trip.

The time sheet reflects the labor costs of seconded workers

Advance report as the end of a business trip

After returning (in the next three days), the employee submits an advance expense report to the accounting department. Form AO-1 may be used, unless it is public institution. Attached to the report are:

• travel tickets;
• receipts for payment of services for renting housing;
• cash receipts And so on.

If the host did not provide housing and the employee himself decided this issue, then a rental agreement and receipts for receiving payment for accommodation can also be attached as proof of costs.

Video: the nuances of accounting for travel expenses

Return of unused funds to the cashier or compensation for overspending

According to the advance report, it will become clear whether the employee is required to pay the unpaid in the form of an advance and the amount spent, or the employee must return the unspent advance. If the issued amount is not fully spent, then within a certain time the employee returns the money. If a month after the end of this period the amount is not returned, then the manager has the right to deduct it from the employee's salary.

Travel document examples

The secondment of employees is accompanied by the execution of a whole list of documents, from the order to send, which, by the way, is stored for 75 years, to the advance report. We will show examples of filling in some of the most important documents.

The travel log allows you to organize information about all trips. There is no standard form for it, as an example, you can use the document, the form of which is given below.

The journal records the names of employees, date of travel, organization and city of destination

If an organization regularly sends its employees to perform labor tasks in other workplaces, then it makes sense to create a travel schedule.

The travel plan is filled in with frequent business trips, allows you to keep track of the purpose of business trips

In enterprises with frequent business trips, the development of a provision on business trips is relevant. It makes sense to prescribe all the nuances of sending employees on business trips, as well as indicate under what circumstances you can refuse a trip, what additional expenses are compensated, and in what form the report should be prepared.

Video: travel arrangements

Features of registration of certain types of business trips

If you send an employee on a business trip outside of Russia, then he needs to pay per diem, cover the costs associated with issuing a foreign passport and obtaining a visa. If the trip is a one-day trip, then the accommodation fee is compensated in a limited amount.

A business trip to the regions of the Far North is no different from a business trip within the country. The employee is entitled to the same guarantees, the same procedure for calculating the terms of a business trip and paying per diem is applied.

The business trip of an employee working part-time is carried out in the order described above. In the second organization, absence from the workplace is documented by leave at its own expense.

Business trip by private transport

Travel to the place of business trip by personal transport must be authorized in writing by the management of the organization. This moment is usually fixed in the order. Since the journey was made by personal transport, in order to compensate for the costs of fuel and lubricants and repairs after returning, it is necessary to submit a memo to the accounting service. In it, the employee indicates the period of stay at the destination, a travel or route sheet, invoices, receipts, cash receipts and other documents confirming the route are attached here.

If sick leave was taken on a business trip

If during the business trip was issued sick leave, then during the illness, disability benefits are paid, housing costs are compensated (if the employee was not on inpatient treatment), as well as daily allowances.

Can the trip be extended or canceled?

A business trip can be extended; for this, an extension order is issued indicating the end date of the business trip. It is sent to the employee at the place of business trip for review. With the order to extend the business trip of the employee must be familiarized under the signature, this can be done after his return. It should be taken into account when extending the period that it is possible to increase the time spent on a business trip for certain categories of employees only with their written consent. These are the same workers who can be sent with their written permission.

Travel can be canceled ahead of schedule, this is also issued in the form of an order.

A business trip can last one day or several months. Its duration can be increased or, conversely, reduced. During the absence of an employee, he retains his position and salary. If during a business trip a person takes sick leave, then during this period he is paid disability benefits and compensated for all expenses.

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11/07/2011 - Registration of the direction of IP on a business trip

Question: The entrepreneur is going on a business trip to China, tell me how to arrange it correctly and what supporting documents are needed. Ticket purchased online. What is the daily allowance? Do I need a travel certificate and marks in it? And is it subject to any taxes if the entrepreneur himself goes on a business trip? IP applies UTII and USN.

Answer: When making a decision to register an entrepreneur’s trip as a business trip, one must be prepared for disagreements with the tax authorities, due to the position of the tax authority that the entrepreneur’s trip cannot be qualified as a business trip.

If an entrepreneur decides to arrange a trip as a business trip, then the documents to be drawn up in accordance with the Regulation on sending an employee on a business trip dated 10/13/2008 must be drawn up. No. 749. At the same time, a mark on the date of arrival and departure to and from the place of business trip is put on the travel certificate.

The daily allowance must be set by the entrepreneur himself in a collective agreement or local regulation.
The cost of an e-ticket can be included in the costs if you have a printed itinerary/receipt of an e-ticket and a boarding pass.

Rationale: In accordance with Art. 166 of the Labor Code of the Russian Federation, a business trip is recognized as a trip of an employee by order of the employer for a certain period to perform an official assignment outside the place permanent job. It should be noted that an individual is also recognized as an employer (a person duly registered as an individual entrepreneur and carrying out entrepreneurial activities without education). legal entity), entered into a relationship with the employee (Article 20 of the Labor Code of the Russian Federation).

Based on the norms of the Labor Code of the Russian Federation, when an individual entrepreneur concludes with individual of the employment contract, the latter can be sent on a business trip in accordance with the procedure provided for by Decree of the Government of the Russian Federation of October 13, 2008 N 749, and as a result, business trip expenses can be taken into account by an individual entrepreneur when calculating the tax base for a single tax paid in connection with the application USN.

However, in this case, the question arises of the correctness of qualifying the trip of the entrepreneur himself as a business trip. There are two points of view on this issue. According to the position set out by the Moscow Tax Administration, the trip of the entrepreneur himself cannot be classified as a business trip, and therefore expenses cannot be accepted as expenses when calculating the tax base when applying the simplified tax system (Letter of the Federal Tax Service of the Russian Federation for Moscow dated 15.08.2007 No. 18-1/3/077400@).

In turn, the position of the court is not so categorical. In particular, in the Decree of the Federal Antimonopoly Service of the North-Western District of April 12, 2011 N A66-7842 / 2007, the courts indicated that he himself individual entrepreneur is not deprived of the right to send himself on a business trip when he entrepreneurial activity with the correct documents. Therefore, according to the court, the trip of an individual entrepreneur can be qualified as a business trip if there are correctly executed documents.

Based on these positions, we can conclude that they are inconsistent, since both the position of the tax authorities and the position of the courts are based on the basics of labor legislation, in particular on Art. Art. 166 and 168 of the Labor Code of the Russian Federation. Accepting the position of the tax authorities, the taxpayer will not be able to take into account the costs of travel expenses. When registering an entrepreneur’s trip as a business trip, you need to be prepared to defend your position in the courts.

If the entrepreneur takes into account the position of the courts and decides to arrange a trip as a business trip, then it is advisable to apply the provisions of Decree of the Government of the Russian Federation of October 13, 2008 N 749. According to said Regulation When sending an employee on a business trip, the following documents must be properly executed:

• order (instruction) on sending on a business trip (form T-9);
• job assignment (form T-10a);
• travel certificate (form T-10), with notes on the date of arrival at the place of business trip and the date of departure from it, which are made in the travel certificate and certified by the signature of an authorized official and seal;
• advance report (form AO-1).

It should also be noted that the decision to send an individual entrepreneur on a business trip depends directly on the entrepreneur himself and is made by him personally (Resolution of the Federal Antimonopoly Service of the Moscow District dated 04.08.2008 N KG-A41 / 6281-08).
Thus, the costs of a business trip of an individual entrepreneur can be taken into account when calculating the tax base in accordance with the application of the simplified tax system by the entrepreneur.

As for the amount of daily allowance, in accordance with paragraph 17 of the Regulations on business trips No. 749, when traveling through the territory of a foreign state, daily allowances are paid in the manner and amount determined by the collective agreement or local regulatory act for business trips on the territory of foreign states. Art. 8 of the Labor Code of the Russian Federation also determines that, including individual entrepreneurs, they can adopt both local regulations and collective agreements. At the same time, it should be remembered that personal income tax will not be taxed only per diem, within 700 rubles. for Russian business trips and 2,500 rubles. when sent on a business trip abroad (Article 217 of the Tax Code of the Russian Federation).

In view of the fact that the entrepreneur applies two special regimes, and in accordance with paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation and clause 4 of Art. 346.26 of the Tax Code of the Russian Federation, an individual entrepreneur who applies a correspondingly simplified taxation system and pays a single tax on imputed income is exempt from paying personal income tax, in addition, he does not have the right to conclude an employment contract with himself (Letter of Rostrud dated February 27, 2009 N 358-6-1). That is, payments as daily allowances are not recognized as payments under labor or civil law contracts, and are fully subject to exemption from personal income tax.

As for the electronic ticket, the cost of the purchased electronic ticket can be taken into account in the costs if there are properly executed documents:

• formed by automated information system air transportation itinerary/receipt electronic document(air ticket) on paper, which indicates the cost of the flight;
• a boarding pass confirming the flight of the accountable person on the route specified in the electronic ticket.

These clarifications were repeatedly presented in the Letters of the Ministry of Finance of the Russian Federation (dated 07.06.2011 N 03-03-07 / 20, dated 21.08.2008 N 03-03-06 / 1/476)

Legal Advisory Department of U-Soft Group of Companies

Who does not apply to the rules from the article:

• for pregnant women and employees under 18 - the law prohibits sending them on a business trip. For this, they can be fined: individual entrepreneurs from 1,000 to 5,000 rubles, LLC from 30,000 to 50,000 rubles;
• for employees under a work contract - if they go on work trips, you do not need to issue personnel documents and pay per diem. You can include compensation for travel expenses in the payment under the contract;
• on the IP itself - read about IP business trips in the article IP travel expenses on the simplified tax system.

Here are five steps to arrange a business trip.

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Step 1: issue a travel order

Making a business trip begins with an order. In it, indicate the name of your LLC or full name of the individual entrepreneur, full name and position of the employee, place, duration and purpose of the trip. For convenience, use the standard order form.

If the employee is delayed on a business trip, issue a second order in free form indicating the reason for extending the business trip and the new deadline for its completion.

Step 2: pay for the trip

per diem

The daily allowance compensates for the inconvenience of living outside the home. They are paid for each calendar day of the business trip, starting from the day of boarding the plane and ending with the day of return to the city. You can spend your daily allowance anywhere - on museums, cinema or a couple of cocktails in a bar.

Issue per diems before the employee leaves. Determine their size yourself - the law does not establish minimum and maximum limits. But per diems over 700 rubles a day for business trips in Russia and 2,500 rubles a day for business trips abroad are subject to 13% personal income tax.

For example, an employee travels to Moscow for a week. You pay a daily allowance of 1,000 rubles per day. This is more than the limit, so 300 rubles a day are subject to personal income tax. For 7 days of a business trip out of 7,000 daily allowances, you need to withhold and transfer 273 rubles of personal income tax to the tax. Withhold it from the next salary after the employee returns from a business trip and the expense report is approved - more details about it will follow.

Reimbursement for housing and travel expenses

If the employee himself buys tickets and books a hotel, compensate him for the costs before leaving on a business trip. At your discretion, you can compensate for additional hotel services- the cost of meals, internet, laundry, dry cleaning, renting a safe, etc. Warn him to keep the tickets, and take a check or receipt from the hotel. You will need this to verify your expenses.

By agreement with the employee, you can also compensate for other expenses: for example, for a visa or a passport.

The salary

The salary is issued only for the working days of a business trip in the usual terms, but is calculated on the average daily earnings. To calculate the average daily earnings, divide the employee's salary for the previous 12 months by the number of days worked during this period.

Step 3: Fill out the time sheet

The table takes into account work time all employees. Mark the days of the trip with the letter "K" or the numbers "06".

Step 4: Ask the employee for an advance report

Within three days after returning from a business trip, the employee reports on the money spent. To do this, he fills out an advance report, to which he attaches documents confirming the expenses - tickets, checks, receipts, etc. You can not reimburse unconfirmed expenses, but if you decide to compensate them, withhold personal income tax of 13%. You do not need to document the per diems spent, but include them in the advance report on a separate line.

There are situations when the employee did not meet the advance payment and spent more. For example, he had to stay for a couple of days and pay for a hotel stay out of his own pocket. Compensate these expenses and pay extra per diem for 2 days.

If, on the contrary, he did not spend all the money, then he returns them.

Step 5: Consider Travel Expenses When Calculating STS Tax

When calculating the USN tax “Income minus expenses”, take into account the costs confirmed by documents:

• for travel: plane, train, bus tickets, taxi receipts;
• for issuing a visa, international passport - a receipt for payment of the state duty, consular fee, a copy of the visa or international passport;
• for housing, except for the cost of food at the hotel: receipts from the hotel, and if the apartment is rented from a private owner - a contract of employment and a receipt for receiving money;
• per diems: round-trip tickets confirm the period of the business trip for which the per diem was paid.

Take into account the expenses on the day the advance report is approved. And those expenses that were reimbursed after, write off on the date of issue of money.

But before proceeding to the paperwork, you need to answer a number of questions:

• what is considered a business trip;
• who can be sent on a business trip;
• what is the maximum duration of a business trip, etc.

Let's start in order.

What is considered a business trip

Business trip concept

A business trip is a trip of an employee to another locality to perform an official assignment outside the place of his permanent work by order of the head. At the same time, the place of permanent work is considered to be the unit in which the employee works in accordance with an employment contract or an employment order. If an employee separate subdivision(branch), which is located in another area, goes to the head office, this will also be a business trip. And vice versa.

The work of some employees constantly takes place on the road or is traveling in nature. These are, for example, couriers, drivers, freight forwarders and other workers. Such employees also need to be reimbursed for travel-related expenses for renting housing, travel and others (Article 168.1 of the Labor Code of the Russian Federation). The list of jobs, professions and positions of employees whose work is traveling in nature is established in a collective agreement or in an order of the head of the company.

Who will go on a business trip

You can only send on a business trip full-time employee with which labor contract. However, this condition alone is not enough.

According to Labor Code, cannot be sent on business trips:

• pregnant women;
• employees under the age of 18 (with the exception of creative workers of funds mass media, cinematography organizations, theaters, theater and concert organizations, circuses, as well as professional athletes);
• employees working under a student agreement (if the business trip is not related to their professional training).

If a woman has two children under the age of three, send her to business trip is possible only with written consent and provided that this is not prohibited by medical recommendations. At the same time, such employees must be notified in writing of their right to refuse a business trip (Article 259 of the Labor Code of the Russian Federation).

Similar rights are granted to employees with underage children_disabled or disabled since childhood, as well as employees who care for sick family members in accordance with a medical report.

Departure of a freelancer

The trip of the worker with whom civil contract(for example, a contract or assignment), a business trip is not considered. However, the firm may reimburse such employee for travel expenses. To do this, the costs incurred must be:

• directly related to the services rendered (work performed);
• documented.

In addition, the condition for reimbursement of costs must be specified in the contract. Then the employee will not have to pay personal income tax on them, and the company - insurance premiums in off-budget funds and "injury" contributions.

It happens that a person is sent on a business trip who is not in official relations with the company. There can be a variety of reasons for this: an employee may be on the staff of a “friendly” company or even receive an unofficial salary.

Note: inspectors may consider payments to this employee not as compensation for a business trip, but as his income. In this case, in a dispute with the reviewers, use the following arguments.

The fact that an employee performs the task of the company is already evidence of the fulfillment of his labor duties. And once a person has started work, the employment contract is automatically considered concluded (Article 67 TKRF), even if it is not drawn up on paper. Therefore, there are no tax consequences for the company and the employee. Arbitration courts are of the same opinion (decisions of the FAS of the Moscow District of December 5, 2003 No. KA_A40 / 9726_03 and the FAS of the Volga-Vyatka District of July 29, 2003 No. A31_541 / 1).

However, in order to avoid claims during verification, it is better to draw up fixed-term employment contracts for the period of business trips with freelancers.

How long is a business trip

The duration of the business trip in each case is determined by the employer, taking into account the volume, complexity and other features of the assignment. This is stated in paragraph 4 of the Government Decree of October 13, 2008 No. 749 “On the Peculiarities of Sending Employees on Business Trips”.

At the same time, the minimum period of a business trip is not established. So it can even last one day.

The day of departure on a business trip is the date of departure of the train, plane, bus, etc. from the place of permanent work of the employee, and the day of arrival is the date of arrival vehicle back. When the vehicle departs before 24.00 inclusive, the day of departure is considered the current day, and from 0.00 and later - the next day. If the station, pier, airport is outside the settlement, you need to take into account the time required to get to them.

Travel documents

Before sending an employee on a business trip, you need to issue:

• job assignment (form No. T_10a);
• an order to send an employee on a business trip in the form No. T_9 or T_9a;
• travel certificate (form No. T_10).

Service assignment (form No. T410a)

A job assignment for sending an employee on a business trip is issued by his immediate supervisor.

To do this, he must use a standard form. Its form was approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

What needs to be specified

The job assignment specifies:

• surname, name, patronymic of the employee, his position;
• structural subdivision(workshop, department) in which the employee is registered;
• place of business trip (country, city, company name);
• start date and end date of the trip;
• the duration of the trip;
• the name of the company paying the travel expenses;
• grounds for sending an employee on a business trip.

The document is signed by the head of the department in which the seconded employee works, and approved by the head of the company. Then the assignment is transferred to the personnel department, where, on its basis, the personnel officer prepares an order to send the employee on a business trip.

After returning from a business trip, the employee must fill out section 11 “Summary report on the assignment” on the same job assignment form. The report is approved by the head of the structural unit who sent the employee on a business trip.

The job assignment must be kept in the firm's archive for five years.

In July Ivanov, manager of the sales department of CJSC Vympel (Moscow), was sent on a business trip to St. Petersburg. The purpose of the business trip is to conclude an agreement on the sale of a consignment finished products with Neva LLC. The travel time is 7 days.

During a business trip, Ivanov signed agreement No. P-32/871 on the sale of finished products to Neva LLC. ( Download the assignment for sending on a business trip)

After that, the document, along with a travel certificate and an advance report, is transferred to the accounting department.

Order (instruction) on sending an employee (employees) on a business trip (forms No. T49, T49a)

Based on assignment personnel service draws up an order (instruction) to send an employee on a business trip.

For such orders, standard forms are provided. Their forms are approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

When to Use Forms

Form No. T_9 is used when sending one, and form No. T-9a - when sending several employees of the organization.

The order must indicate:

• surname, name, patronymic of the seconded employee;
• his profession (position);
• the structural unit where he works;
• purpose, time and place of the trip.

In addition, here is the source of payment travel expenses(at the expense of the company that sent the employee on a business trip, or at the expense of the host).

The business trip order is signed by the head of the company. Seconded employees must familiarize themselves with the order and sign it.

The order is issued in one copy and stored in the archive for five years. ( Download sample orders for sending employees on a business trip)

Travel certificate (form No. T410)

Along with the order to send on a business trip, the personnel department issues a travel certificate. On its basis, the accounting department pays the employee per diem.

A standard form is provided for a travel certificate. Its form was approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

There is a special section in the form of the certificate in which the employee must make notes at each destination about the time of his arrival and departure. These marks must be certified with the seal of the organization to which this employee is seconded.

When a certificate may not be issued

Travel certificates may not be issued:

• branches and representative offices of foreign companies;
• firms that send employees on business trips abroad (the date of entry into the country and the date of departure from it can be found in the traveler's passport).

A travel certificate may also not be issued if the employee must return from a business trip to the place of permanent work on the day of departure.

The certificate is issued in one copy and stored in the archives of the company for five years.

A sample travel certificate is shown on the next page.

All travel certificates are registered in a special journal. A separate journal is created to register the certificates of employees who arrived on a business trip from other organizations. (

The work of an economic entity cannot be limited by any territorial boundaries. From time to time, on the instructions of the management, the company's employees go on business trips with official assignments. Since such a trip is related to the fulfillment of the tasks set, and also requires certain funding, it is necessary to know how the correct design business trips.

In a normal situation, management can send employees of an economic entity without asking their consent to this, since the business trip is the performance of their labor functions.

There is a ban on issuing a business trip for such citizens:

• Women with whom he is imprisoned, expecting a baby.
• Employees of the enterprise who are minors. However, for these workers, if they work in an enterprise for creative professions(actors, singers, writers, journalists), and those involved in professional sports, the restriction does not apply.
• Employees working in the company under a student agreement.

These include:

• Women working under an employment contract who have young children. Employees who are the only parent of a child under three years of age are also equated to them.
• Single employees working at the enterprise, whose children are under five years old.
• People working in the company with disabled children.
• Employees of the company who provide medical care for their family members.
• Employees with a disability group if an expected business trip disrupts their recovery program.

Important! HR specialists need to remember that before the business trip of these categories of workers, a request for their consent must be obtained in the process of formalizing a business trip. At the same time, it is not enough to obtain their consent; the document must also contain information that they are aware of their right to refuse a business trip.

Many problems can arise when a business trip of an internal part-time worker is supposed. After all, there is no ban on sending him on a business trip. Questions arise how to reflect the time on a business trip at his second place of work in the company.

The provisions of the law prohibit during this period to issue him or the annual paid. In these cases, it is recommended to provide such an employee with additional paid leave in addition to the annual one.

Duration of business trips

The duration of the upcoming business trip is set by the head, who fixes this period at his disposal. The decision on what period the employee needs on a business trip is determined by him according to the production goals that are set for the employee and the time allotted for their implementation.

If the Regulations of the enterprise assume the publication of a service assignment, then the duration of the trip should also be present in this document.

Since sometimes it is impossible to accurately take into account all factors, the duration of a business trip can be extended or shortened. This situation is formalized by issuing a separate order of the company's management.

Previous acts of law, which have now lost their force, fixed that a business trip was considered a trip of more than one day and it could not be more than forty days. And if the deadline went beyond these established limits, then the personnel department should have already processed the transfer of the employee.

Currently, the Government Decrees that have entered into force do not establish either a minimum or a maximum period.

A question often arises when determining a business trip for employees whose work requires constant traveling to perform their labor functions.

Attention! In this case, one should proceed from the concept of a business trip itself, and not confuse it with work that, in accordance with a formalized labor contract, is traveling in nature. It is also necessary to distinguish between a business trip and a transfer to work in another area.

Travel documents

Mandatory

With the introduction of changes to business trips, currently only two documents have the status of mandatory use:

• Order or order of the employer- the main form that determines the direction, duration of a business trip, etc. Usually, an order for a business trip is issued in the T-9 form or on letterhead. organizations.
• - a document by which the employee confirms the expenses incurred by him during the trip with the attachment of supporting documents. Compiled according to the AO-1 form.

Additional documents

For registration of these documents, it is necessary to mention in the local acts of the company:

• Travel certificate- contains marks of seals from receiving companies. You can use a single form, which will include a certificate, job assignment, expense report.
• service assignment- contains information about the work to be done during the trip. It can be issued in the form of T-10a.
• Job completion report- a document that is drawn up by an employee upon returning from a trip. Includes explanations about the work done during the trip.
• Journal of employees leaving on a business trip- serves to fix employees who go on trips;
• memo- necessary to pay expenses if the employee uses personal transport.

The employee on whom the order is drawn up gets acquainted with him and puts his signature.

Attention! If you use your own transport for a business trip, then this must be included in the existing order, or an additional order should be issued.

Step 2. Issue money sub-report

When going on a business trip, the employee must receive at the cash desk cash to pay for tickets, rent of accommodation and other expenses, as well as daily allowance for each day of the trip.

The amount within which these expenses are paid must be established in the local act.

The basis for receiving funds by an employee is an order for a business trip. Also, the employee himself can draw up a memo for the estimated amount of expenses, but it must be signed by the head.

When traveling within the country, funds in rubles can be issued from the cash desk, or transferred to bank card.

Attention! If a business trip abroad is required, then per diems for the days when the employee will be in Russia are issued in rubles, and for the days of stay in the territory of a foreign state - in its currency.

Step 3. Draw up a travel certificate (if necessary)

If this step is specified in local regulations, then when a business trip is processed, you need to draw up. Depending on which form is used in the company, it may also include a report on the work performed, the calculation of daily allowances, and an assignment for the employee to travel.

The need to compile a journal of those departing on a business trip has also been cancelled. Firms can continue to use it as they see fit. But first they need to fix the journal form.

Typically, the following information is included in the log:

• Personal data about the employee;
• The name of the company to which he is serving;
• The name of the locality;
• Dates of departure and arrival;
• Mark of receipt of the report by the accounting department.

Attention! The travel certificate has a place for affixing the seals of the receiving party. But their presence is now optional in the document, since the document is optional.

Step 4. Prepare and submit an advance report

Within three days from the fact of returning from the trip, the employee needs to write and submit to the accounting department an advance report on the AO-1 form. If this is indicated in the internal acts of the company, then along with the advance report, it is also necessary to draw up and submit a report on the work done.

This is drawn up in any form, on a form that was created in the company, or column 12 is used for the report in the T-10a business assignment form, if it was created when the business trip was made.

Documents are attached to the advance with the help of which the employee can confirm the expenses incurred, they include:

• Documents on which the premises were rented for accommodation during the trip - an invoice from the hotel, a receipt that contains the number of days of stay and the cost for one day, or an agreement on renting a private house or apartment.
• Documents that can be used to confirm travel to and from the place of business trip - tickets, boarding passes, checks, bed receipts, etc.
• Documents confirming the hiring of a taxi - checks, tickets, forms.
• A memo with a breakdown of expenses if the employee used personal transport - a waybill, checks from gas stations, etc.
• A memo when an employee cannot provide documents confirming residence or travel;
• Documents confirming other expenses (for example, a receipt for communication services).

Attention! When transferring the advance report to the accounting department, the accountant makes a mark on the tear-off spine and passes it to the employee. This is necessary to confirm the fact that the employee has transferred documents to the accounting department.

Step 5. Return unused amounts to the cashier (if any)

If, upon returning from a trip, the employee has money left, he must return them to the cashier within 3 days from the date he issued the advance report. For this operation is provided.

By law, the employer has the right to withhold this amount from the employee's salary, but only if a month has not passed since the deadline for voluntary return has expired. When the month has passed, it is possible to make a deduction only by issuing a court decision.

To determine the validity of overspending, it is necessary to examine:

• Whether the costs were incurred for urgent reasons;
• Are there documents for these costs, and are they executed correctly;
• Proper writing of advance report.

Attention! It is necessary to issue the extra amounts within three days from the fact of the transfer of the report. Otherwise, the employee has the right to go to court to recover from the employer not only these amounts, but also interest on their use.

If the organization is not able to repay the entire amount, then it is desirable to draw up a repayment schedule, which must be signed by both parties.

Is it possible to send an employee on a day off

Sometimes a trip means that the employee must start performing duties at a new place on Monday. To do this, he needs to go on a business trip on the weekend.

This moment must be agreed with the employee himself - in order to complete the registration, it will be necessary to issue an order that the business trip will begin on the weekend, and the employee must give it written agreement. In such an order, it is imperative to indicate the mode of operation for a given day - this step is necessary in order to exclude disputes about the payment of such days.

For example, if the train leaves a few hours before midnight, then the order must indicate that only these hours are subject to payment. Otherwise, the employer will need to compensate for the whole day. And this will have to be done either in a double size, or in a single one, but with the provision extra day to rest.

Can I extend or reschedule my business trip?

The laws do not contain a ban on extending the period of an already existing business trip, or rescheduling a future one, but for which all Required documents. However, at the same time, none normative act does not contain instructions on how exactly this can be done correctly.

If you need to extend the current business trip, then it is best to issue an order for this. It is drawn up in an arbitrary form, but in addition to the required details, it must indicate the reason why the trip is extended, as well as a new date for its end.

After that, corrections are made to all documents for a business trip - the old date is crossed out with one line so that it can be easily read, and the new one is indicated on top.

Then the employer must calculate the daily allowance and the means to pay for housing for new term, and transfer this amount to the employee on the card, by postal order or in another way. It is forbidden to force an employee to use personal funds for these purposes, even if they are later reimbursed.

Attention! The postponement of the issued business trip is also issued by a separate order. It specifies the reason for the rescheduling, as well as the new start and end dates.

You also need to make corrections in all executed documents, crossing out old dates and making new ones. There is no need to recalculate payments - after all, only the dates of the trip are changed, and not its duration.