Sending an employee on a business trip. Business trip and its features
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 exact 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. A home work carried out within labor relations at home, that is, as for those performed remotely, 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.
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 obliged 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 T-13 form: the hours worked on the days of the business trip are not affixed, but the K code is marked. The form is filled out on the basis of the employee's business trip order.
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;
- cashier's checks and more.
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.
The order of registration of business trips has changed. And it happened in two stages. First, the Government issued Decree No. 1595 dated December 29, 2014, which canceled travel certificates, official assignments and travel reports. It should be noted that this was done in pursuance of paragraph 10 of section IV of the measures of the roadmap “Improving tax administration” (approved by Order of the Government of the Russian Federation of February 10, 2014 No. 162-r). The following Government Decree - dated July 29, 2015 No. 771 canceled the registers of seconded employees and clarified the list of documents confirming the terms of the business trip. How to arrange a business trip taking into account the amendments? Can I continue to use the usual forms of documents? And how to account for travel expenses in light of the new rules? The answers to these questions are in our material.
The rules for issuing business trips have changed in stages. The first document that brought cardinal changes was Decree of the Government of the Russian Federation of December 29, 2014 No. 1595 (hereinafter referred to as Decree No. 1595). He amended the Regulations on the peculiarities of sending employees on business trips, approved. Decree of the Government of the Russian Federation of October 13, 2008 No. 749 “On the peculiarities of sending employees on business trips” and Decree of the Government of the Russian Federation of December 26, 2005 No. 812, which regulates the procedure for paying daily allowances to employees of the public sector.
Decree No. 1595 significantly changed the procedure for issuing travel documents. The main innovation, which saves millions of man-hours across the country, is the abolition of the mandatory use of travel certificates. New order applies from January 8, 2015.
The following document entered into force on August 8, 2015. This is Decree of the Government of the Russian Federation dated July 29, 2015 No. 771
(hereinafter - Resolution No. 771), which defines the list of documents confirming the period of the employee's stay on a business trip. In addition, from the same date, the obligation to keep registers of employees who depart on business trips and stay from them was canceled.
At the end of January, we held an Internet conference, during which 1C experts answered questions from site visitors about the new rules for business trips. The material contains the most FAQ, set during an Internet conference on . In addition, this topic was covered in detail on February 19 in 1C: Lectures. You can watch the video recording of the lecture on the IS 1C: ITS website. The video recording consists of several parts:
- E.N. Kalinin. Reflection of travel expenses in "1C: Accounting 8" (rev. 3.0) for the purposes of accounting and tax accounting
- G.V. Malyshkin. Registration and calculation of the employee's salary for the period of stay on a business trip in "1C: Salary and personnel management 8" (rev. 3.0)
What documents are needed for the correct registration of business trips?
From January 8, 2015, a business trip certificate, a job assignment, and a report on work performed during a business trip are no longer required. As before, it is necessary to issue a decision (order, order) of the head to send an employee on a business trip.
In addition, from August 8, 2015, Decree No. 771 abolished the obligation to keep registers of employees leaving on business trips and arriving at the organization to which they are seconded.
In addition to the old and familiar, there are new documents. So, since January 8, you can use a memo with supporting documents to indicate the duration of a business trip that was made on personal transport. And from August 8, this document can also be applied in cases where an employee traveled in a company car or drove by proxy.
How to issue an order (decision, order)?
The form of the order to send on a business trip can be either unified No. T-9 (No. T-9a), or independently developed by the organization. In the case of using form No. T-9, the question arises of filling out the field Founding _________.
If the organization continues to use a document such as a service assignment, in the field Founding _________ you can specify the number and date of the job assignment.
If the job assignment is not issued, then the order can indicate another document on the basis of which the employee is sent on a business trip (for example, a memo from the immediate supervisor about sending on a business trip, etc.)
Field Founding _________ can be left blank if the employer does not issue any other documents.
Can I continue to use the travel permit?
In connection with the changes made from 08.01.2015 to Decree of the Government of the Russian Federation dated 13.10.2014 No. 749 "On the peculiarities of sending employees on business trips", employers no longer have to draw up documents such as a travel certificate, a job assignment and a report on the work done on a business trip . However, the law does not establish a ban on the use of these documents. Thus, employers were exempted from the mandatory execution of these documents, but did not lose the right to use them.
Article 252 of the Tax Code of the Russian Federation allows you to confirm expenses with documents drawn up in accordance with the law Russian Federation, or documents drawn up in accordance with the customs of business turnover, and (or) documents indirectly confirming the expenses incurred. These include, among other things, a business trip order, travel documents, etc.
The possibility of using a travel certificate can be provided both in the personnel local regulations of the organization (for example, in the Regulation on business trips), and in the accounting policy of the organization. In this case, the form of a travel certificate, if necessary, can be changed or supplemented.
How to confirm the actual travel date?
To pay per diem, an employee must determine the duration of his business trip. Paragraph 7 of the Regulations on the peculiarities of sending employees on business trips (as amended by Resolution No. 1595) indicates two ways to determine the actual timing of a business trip:
- on the basis of travel documents;
- based memo if the trip was carried out on personal, official transport or a car used by proxy.
Therefore, in the case of using a car, the employee indicates the dates in the memo, which he draws up upon returning to work. The dates indicated in the memo must be confirmed with the help of travel or route sheets, cash receipts, invoices, receipts and other documents confirming that the employee was traveling along this route. Note that the fact of using the car must be fixed in the decision of the head. This is also stated in paragraph 7 of Resolution No. 749.
How to determine the duration of a business trip if the employee traveled on a ride or used the services of a third-party organization? These situations are not mentioned in paragraph 7 of Decree No. 749, however, in practice they are possible. There are no clear rules here, but we can give our recommendations.
As before, in 2015, the basis for sending an employee on a business trip is the corresponding order of the head of the organization, which indicates the start and end dates of the business trip, including the time the employee spent on the road.
This document can be used as confirmation of the duration of the trip in conjunction with other papers, depending on the specific situation.
Transport company services. Act on the provision of services (another document in accordance with the contract), a memo with supporting documents.
Passing transport. Service note with supporting documents.
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How to fill out an advance report?
The advance report form was approved by Resolution No. 55 of August 1, 2001 of the Goskomstat of the Russian Federation. From January 1, 2013, the unified form of the advance report is not required. Therefore, you can change it as you wish.
In accordance with paragraph 7 of Decree of the Government of the Russian Federation of October 13, 2008 No. 749, the actual dates of the business trip are confirmed by travel tickets, and in their absence (the trip is made by car) - by a memo with the attachment of documents confirming the duration of the business trip (waybill, receipts, checks, etc. .).
Therefore, in the advance report, to confirm the expense of the daily allowance, you can refer to tickets (Fig. 1) or a memo (Fig. 2) submitted by the employee, which indicates the dates of the business trip.
According to my observations, employees are often less aware of the rules than employers. This gives rise to conflicts, and it is the workers who look pale in these conflicts.
Although the opposite also happens. Recently, an employer proudly informed me that in his organization, employees travel on business at their own expense. I had to explain what it threatens.
First and foremost. Worker must go on a business trip on the instructions of the employer (only some categories of employees can refuse to travel - more on that below). Employer must finance this trip.
Now more.
I’ll tell you right away what documents you need to keep on your desk if a business trip is a common thing in your work.
The labor code is main document. Dedicated to business trips Chapter 24 (Articles 166-169), Articles 259, 268.
"Regulations on the peculiarities of sending employees on business trips", approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749. This document describes all the issues related to business trips covered by the legislation: who travels, for how long, at whose expense, how to go on a business trip abroad, etc.
Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions dated April 7, 1988 No. 62 “On business trips within the USSR”. There is no need to be surprised, no one has canceled this document, which means that it is valid - however, only in those parts that do not contradict the Labor Code and the Regulations from the previous paragraph.
Federal Letter tax service RF No. MN-22-3 / 890 "On documentary evidence travel expenses(travel certificate)- how to report on expenses incurred during a business trip.
Letter of the Ministry of Finance of the Russian Federation dated 07/01/2010 No. 03-03-07 / 23, which explains how to report to accounting if you bought an e-ticket.
Letter of the Ministry of Finance of the Russian Federation dated August 18, 2010 No. 03-03-06 / 1-556 talks about how to account for hotel accommodation.
Letter of the Ministry of Finance of the Russian Federation dated 07.07.2010 No. 03-04-06 / 6-140 bookkeeping will be more interesting, as it talks about the taxation of daily allowances on a business trip abroad.
Employees of personnel departments and secretaries are reminded of Order of the Ministry of Health and Social Development of the Russian Federation dated September 11, 2009 No. 739n “On approval of the procedure and forms for accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded”, which tells you how to keep special journals.
In addition, the conditions for sending an employee on a business trip can be scheduled in the organization itself, for example, in "Regulations on business trips" or in the collective agreement. Well, if you have such documents - the conditions in them are described exactly no worse than the general laws offer.
What is a business trip?
We open article 166 of the Labor Code of the Russian Federation and read: “A business trip is a trip of an employee by order of the employer for a certain period to fulfill an official assignment outside the place permanent job. Business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips.
That is, a business trip is the sending of an employee from one organization to another to perform a specific task. At the same time, the "other organization" can be separate subdivision(branch, district office) of the company where the employee works. Not necessarily the place where the employee is sent is located in another city, it can be an office in a neighboring building. The main thing is that a person will complete the task outside the place of their permanent work - that is, the place that is defined .
But, let's say, a conductor or a stewardess, moving around the country, are not business trip. A forwarding driver who delivers goods around the city, region or the whole country, too.
Whom the employer cannot send on a business trip?
Firstly, a pregnant woman - it is strictly forbidden to send them on any business trips (Article 259 of the Labor Code of the Russian Federation).
Secondly, workers under the age of 18. But there is a nuance here: “the exception is creative workers ... and other persons involved in the creation and (or) performance (exhibition) of works ...” (for details, see Article 268 of the Labor Code of the Russian Federation).
Thirdly, a disabled worker, if this contradicts individual program rehabilitation of the disabled (for more details, see Federal Law No. 181-FZ dated November 24, 1995 “On social protection disabled people in the Russian Federation).
Fourth, a registered candidate (in accordance with federal law dated June 12, 2002 No. 67-FZ "On the basic guarantees of electoral rights and the right to participate in a referendum of citizens of the Russian Federation").
Fifthly, employees with whom the employer has a student agreement, unless the trip is related to apprenticeship (Article 203 of the Labor Code of the Russian Federation).
Women with children under 3 years of age, mothers and fathers raising a child under 5 years of age without a spouse, guardians and guardians of minors, parents of disabled children, employees caring for a sick family member can only be sent on business trips with their written consent and unless prohibited by medical indications(Articles 259 and 264 of the Labor Code of the Russian Federation).
Written consent to the business trip of these categories of workers is best recorded on the order. With his own hand, preferably on the front side of the order to send him on a business trip, the employee writes:
I agree to go on a business trip to Moscow from 12 to 15 October 2011. I am aware of the right to refuse to be sent on a business trip.
And signs. This simple action will insure the employer against possible problems when checking.
Business trip dates
Clause 4 of the Regulations clearly defines: the day of departure on a business trip is the date of departure vehicle from the place of permanent work of the business traveler. Day of return - the date of arrival of the transport.
For instance:
Another example:the plane takes off, say, on September 1 at 00:15, then September 1 will be considered the day the business trip starts. BUT: most likely, the employee will come to the airport two hours before departure to check in, and you still need to get to the airport. August 31 can be considered the start date of the business trip if the employee provides a travel ticket (for example, for an electric train), on which he got to the airport, indicating the date and time.
Therefore, save all tickets, checks and receipts that you receive while on a business trip in order to make a competent advance report and, possibly, reimburse some of your own expenses.
The law clearly defines: the day of departure on a business trip is the date of departure of the vehicle from the place of permanent work of the business traveler. Day of return - the date of arrival of the transport.
For instance:if the plane departs on November 5 at 23:55 and arrives on November 10 at 00:10, then the employee was on a business trip from November 5 to November 10. And even if on November 5, he, as expected, worked from 9 to 18 hours, this day will be included in the report card as a travel day. Whether to go to work on November 10 is determined by agreement with the employer. Formally, the employee is still on a business trip.
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- Employees with young children under the age of three. This also includes single parents who have a child under three years of age.
- Company employees with a child with a disability.
- Employees of the company, recognized as single parents, if their children are not yet five years old.
- Employees of the enterprise who care for the sick and elderly relatives.
- Employees who have a disability group, if the program for restoring their health is violated during a business trip
- Employee in position.
- Employees who have not reached the age of majority. But if this worker works for creative professions or an athlete, they are not subject to this prohibition.
- If the employee is involved and works in the organization on the basis of a student agreement.
- Documents confirming the employee's living expenses - documents of the hotel in which the employee stayed, a contract for renting a dwelling, etc.
- Documents confirming the travel of the employee to the place of business trip and back.
- Documents confirming the cost of transport - taxis, metro, trolleybuses, and buses, trains, etc.
- Memo with checks to confirm fuel costs when using the employee's transport.
- A memo for expenses for which the employee cannot provide supporting documents.
- Other supporting documents, for example, receipts for communication services, etc.
- Expenses were made for urgent reasons;
- All expenses have supporting documents that are drawn up correctly;
- The advance report is correct.
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The interests and connections of the company may extend to a significant territory that goes beyond the boundaries of the city or region. In order to carry out activities, the company's management may send its employees on business trips. To finance and solve other organizational issues, it is necessary to correctly draw up documents for a business trip.
A business trip is part of the performance by the employee of his labor duties, provided for by the job description.
Therefore, the administration does not need to ask for consent before sending an employee on a trip.
Nevertheless, certain categories of workers are provided with certain guarantees by the rules of law.
According to them, in order to send such an employee on a business trip, you must first request his consent in writing:
Important! Obtaining consent for these categories is not enough, it is necessary to notify such workers that they have the right to refuse to travel. Therefore, it is recommended to combine consent and notice at once in one document.
Also, the provisions of regulations establish several categories of employees whose business trips are prohibited:
A disputable situation arises with employees when they are sent on a business trip, when they have established internal combination. There is no direct prohibition on sending them on a business trip.
However, questions arise as to how to register the absence of an employee sent on a business trip in the second profession in the company.
Changes in 2019
There were no innovations in business trip arrangements this year.
The direction on a business trip is drawn up on the basis of an order issued by the head of the company, which is considered the main document for a business trip.
A business trip certificate, a job assignment and a business trip report are issued if the company's internal acts provide for this.
Upon return from the trip, the employee must submit an advance report that reflects all expenses incurred based on supporting questions.
It is important that from July 01, 2019, documents confirming cash payments using only cashier's checks punched at the online checkout are accepted for accounting.
From the beginning of July, it is impossible to accept sales receipts, receipts and other forms of reporting, which previously business travelers could use to confirm the expenditure of funds.
This rule also applies to public transport tickets. An employee can attach a ticket, but they will also need a check from the online cash desk.
How to arrange a business trip for an employee in 2019
Step 1. Issuing an order from the head to send on a business trip
The need for a business trip is brought to the director of the company with the help of a memo. Having studied the information presented in the document, the manager decides to send the employee on a business trip.
For this personnel service prepares an order for a business trip, which is then signed by the head of the company.
Can be used unified forms T-9 and T-9a, provided just for such cases. Or an order can be issued in free form on letterhead including all necessary details.
If an employee goes on a business trip on his personal transport, then this moment must be reflected in the business trip order.
Attention! The basis for issuing an order is a memo. If a service assignment is issued, then it can also be indicated as a basis.
After signing and registering the order, its contents must be brought to the attention of the employee against signature.
Read also:
Taxation of daily allowances from 2015
Step 2. Issuing funds to an employee to finance a business trip
The current rules establish the obligation of the employer to pay the employee all expenses for the upcoming business trip (per diem, fare, living expenses, etc.).
Therefore, on the basis of an order to send an employee or his immediate superior calculate the amount Money, which must be paid to the employee before his departure.
Preliminary calculation of travel expenses is also best done in the form of a memo. As the approval of this amount, the head affixes his visa.
The issuance of money can be made either in cash from the cash desk, or by transferring it to the current account (card) of the employee.
Attention! If the trip is a foreign trip, money should be issued for spending funds on the territory of Russia in rubles, on the territory of a foreign state - in foreign currency.
Step 3. Issuance of a travel certificate (if the provision provides)
If internal regulations organization provides for the issuance of travel certificates, then on the basis of the issued order, the personnel worker must issue this document to the employee sent on a business trip.
In this form, stamps are affixed on the arrival and departure of the employee.
The organization may provide for the obligation to maintain a register of posted workers.
It reflects the personal data of the employee, the name of the city and the name of the enterprise where this person is sent, the days of departure and arrival of the employee on a business trip.
Currently, this document is not mandatory for registration. It can be used by companies for internal document management.
Step 4. Drawing up an advance report
As soon as the employee returns from a business trip, he must submit an advance report within three days. For this document, the AO-1 form is established.
Together with this document, the employee can draw up a business trip report if this obligation is enshrined in the norms of the enterprise.
It is necessary to attach to the advance report all documents on a business trip that an employee of the company has.
They may be:
Step 5. Return unused amounts to the cashier (if any)
If, after returning from a trip, the employee has unused amounts, then he must return them within 3 days from the date of submission of the advance report. The cashier fixes the delivery of funds by issuing a cash order.
By law, the administration has the right to recover these funds from the employee if he refuses to voluntarily repay the debt, only within 1 month from the end of the voluntary return period. If this is not done, then it will be possible to receive funds only through the court.
Attention! An employee may agree to voluntary retention by filling out an application. And on the basis of this document, an order is drawn up. But in this way it is allowed to withhold no more than 20% of accrued earnings for the period.
Step 6: Compensate for cost overruns (if needed)
When an employee is sent on a trip, his expenses are planned. However, unforeseen circumstances can always arise and the fulfillment of obligations will require more funds than have been issued.
After returning from a trip, the employee draws up an advance report, to which he attaches all the documents. If the overspending was justified, then the overspending of funds is covered by issuing cash from the cash desk or by transferring to the card.
To make a correct decision, it is necessary to determine the compliance of expenses with the following criteria:
Excessive amounts must be paid to the employee within 3 days from the date of submission of the report.
Attention! If this is not done, then the employee has the right to apply to the regulatory authorities, and he will have to pay not only the debt itself, but also interest on the use of other people's money.
If the company cannot immediately cover the entire debt, then you need to draw up a repayment schedule that is signed by both parties to the relationship.
Memo: what documents are needed for a business trip
All documents can be divided into the main ones, which are required to be unconditionally drawn up for each trip, and additional ones, which are drawn up at will. Additional documents are drawn up if their use is enshrined in the internal acts of the organization.
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