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Does a 2 hour trip count as a business trip? Arranging a day trip

Almost no employer can do without sending their employees on business trips. Recall that in accordance with the Labor Code of the Russian Federation, a business trip is understood as a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place permanent job(Article 166 of the Labor Code of the Russian Federation). At the same time, business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips.

Note. Employees cannot be sent on business trips during the period of validity of the student agreement, with the exception of business trips related to apprenticeship (Article 203 of the Labor Code of the Russian Federation), as well as employees under the age of 18 (Article 268 of the Labor Code of the Russian Federation).

When sending an employee on a business trip, the employer is obliged to keep the place of work (positions) for him and average earnings. The procedure for calculating average earnings is set out in Art. 139 of the Labor Code of the Russian Federation and in the Regulation on the peculiarities of the procedure for calculating the average wage (approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922, hereinafter referred to as the Regulation on average earnings). In addition, the seconded person must reimburse:

travel expenses;
the cost of renting a dwelling;
additional expenses associated with living outside the place of permanent residence (per diem);
other expenses incurred by the employee with the permission or knowledge of the employer.

The procedure and amount of reimbursement of expenses associated with business trips are determined by a collective agreement or a local regulatory act of the organization (Articles 167 and 168 of the Labor Code of the Russian Federation).
Not every employee can be sent on a business trip by an employer. So, it is forbidden to send pregnant women on business trips (Article 259 of the Labor Code of the Russian Federation). Women with children under three years of age may be sent on business trips only with their written consent, provided that this is not prohibited to them by law. medical indications. The last provision also applies:

to mothers and fathers who have disabled children or who are raising children under the age of five without a "second half";
to employees caring for sick members of their families in accordance with a medical report.

Failure to comply with these rules is fraught with administrative liability. After all, such an act can be qualified as a violation of labor legislation and labor protection, for which, in accordance with Art. 5.27 of the Code of Administrative Offenses of the Russian Federation provides for the following penalties:

on the officials an organization may be fined in the amount of 1,000 to 5,000 rubles;
for individual entrepreneurs - employers - a fine from 1000 to 5000 rubles. or suspension of activities for up to 90 days;
on the legal entities- a fine from 30,000 to 50,000 rubles. or suspension of activities for up to 90 days;
on officials previously subjected to administrative punishment for similar offenses - disqualification for a period of one to three years.

Business trip registration

Often in their entrepreneurial activity employer in urgently it is necessary to direct the employee to a business partner located relatively close by. To resolve the issue that has arisen, the seconded person will not need so much time - just a few hours, in connection with which the employee can return to his place of residence by the end of the day. So the duration business trip will only take one day.
Accepting the norms of the Labor Code of the Russian Federation regarding the sending of employees on business trips, the legislator has not established either minimum or maximum terms. The Regulation on the peculiarities of sending employees on business trips (approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749, hereinafter referred to as the Regulation on business trips) states that 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 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 N 62 "On business trips within the USSR" (it continues to operate in the part that does not contradict the Labor Code of the Russian Federation, hereinafter referred to as the Instruction) establishes the maximum time for an employee to be on a business trip - 40 days, not considering travel time. It also provides for the possibility of sending employees on a business trip for one day (clauses 4 and 2 of the Instruction).

Thus, the duration of a one-day business trip should not exceed 24 hours. In this case, the employee after a business trip returns to his place of residence.

The procedure for issuing a one-day business trip largely coincides with the registration of a longer business trip. So, when sending an employee on a business trip, including a one-day trip, the employer issues an order. In this case, unified forms can be used:

N T-9 - if one employee is sent on a business trip;
N T-9a - if several employees are sent on a business trip (these forms are approved by the Decree of the State Statistics Committee of Russia dated 01/05/2004 N 1).

According to the Guidelines for the use and completion of primary accounting documentation on accounting for labor and its payment, an order is issued on the basis of a job assignment ( unified form N T-10a; both the Instructions themselves and Form N T-10a approved. the same Decree of the State Statistics Committee of Russia N 1).

Note. The issuance of an order to send an employee on a business trip is necessary in order to justify the legitimacy of:

firstly, payment to the employee of average earnings;
secondly, reimbursement to the employee of the expenses incurred by him.

The assignment for sending on a business trip and the report on its implementation are signed by the head structural unit in which the traveling employee works. It is approved by the head of the organization or a person authorized by him. Then it is transferred to the personnel department. Returning from a business trip, the employee draws up a brief report on the work performed on a business trip. The report is agreed with the head of the structural unit in which the seconded person is registered, and submitted to the accounting department along with the advance report.

Since the beginning of the current year, the organization has been using primary accounting documents in accounting, the forms of which must be approved by its head (clause 4, article 9 of the Federal Law of December 6, 2011 N 402-FZ). It is not forbidden to use unified forms. primary documents, which at one time were approved by the Decrees of the State Statistics Committee of Russia. Therefore, the advance report can be submitted in the form N AO-1 (approved by the Decree of the State Statistics Committee of Russia dated 01.08.2001 N 55).

When sending an employee on a business trip, the mentioned Regulation on them recommends that the employer issue and issue him a travel certificate (unified form N T-10, approved by the same Decree of the State Statistics Committee of Russia N 1). A travel certificate is a document certifying the time spent on a business trip. To do this, at each destination, marks are made about the time of arrival and departure, which are certified by the signature of the responsible official and the seal (clause 7 of the Regulations on business trips).

In contrast to a regular business trip, a one-day business trip certificate may not be issued to an employee (clause 2 of the Instruction). The fact that a travel certificate may not be issued if the employee must return from a business trip to the place of permanent work on the same day on which he was sent was first confirmed by the Ministry of Finance of Russia (Letter dated 05.26.2008 N 03-03-06 / 2/60 ), and then the Ministry of Labor of Russia (Letter dated February 14, 2013 N 14-2-291). Rostrud, contrary to the higher management, believes that in such cases the presence of a travel certificate is necessary (Letter of 03/04/2013 N 164-6-1).

An entry about sending an employee on a one-day business trip is mandatory made in the register of employees leaving on business trips (the form of such a journal is given in Appendix No. 2 to the Order of the Ministry of Health and Social Development of Russia of September 11, 2009 No. 739n). The exit log contains information about the last name, first name and patronymic of the seconded employee, the date and number of the travel certificate, the name of the organization to which the employee is seconded, the destination (clause 2 of the Procedure for recording employees leaving on business trips from the sending organization and arriving at the organization, to which they are sent, Appendix No. 1 to the aforementioned Order of the Ministry of Health and Social Development of Russia No. 739n). If a travel certificate is not issued, a dash is put in the corresponding column of the journal.

Payment of average earnings

When sending an employee on a business trip, including a one-day one, he, as mentioned above, is guaranteed the preservation of average earnings. Some employers during a one-day business trip do not bother with additional calculations and instead of the average earnings pay the employee for that day the amount of one-day earnings. To confirm the correctness of such actions, some of them include such a provision in collective and labor agreements.

Note. When sending an employee on a business trip, the employer must reimburse him for travel expenses and for renting housing, daily and other expenses incurred by the employee with his permission.

Collective agreements, agreements, employment contracts cannot contain conditions that reduce the level of guarantees for employees in comparison with those established by labor legislation and other regulatory legal acts containing norms labor law. The norms of local regulations that worsen the position of employees in comparison with the established labor legislation and other regulatory legal acts containing labor law norms are not subject to application (Articles 8, 9 of the Labor Code of the Russian Federation).

The employment contract may determine additional terms. But again, they should not worsen the position of the employee in comparison with the established labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations (Article 57 of the Labor Code of the Russian Federation).

Officials believe that in cases where the Labor Code of the Russian Federation provides for the retention of average earnings for an employee, it is this that should be calculated, and not paid the current wages. Therefore, the payment of wages to an employee sent on a business trip for the days (day) of being on it, in their opinion, will be contrary to the provisions of the Labor Code of the Russian Federation (Rostrud Letter of 05.02.2007 N 275-6-0).

As you can see, labor legislation establishes a guaranteed minimum size payments to an employee who is on a business trip. The employer, in turn, may provide in the local regulatory act the obligation to pay the employee the average earnings for the time spent on a business trip, and in the case when the amount of average earnings is lower than the employee’s wages for the same period, to pay him an additional payment up to the current wage or to make direct payment of wages.

In this case, the employer fully respects the interests of the employee, since during the period of being on a business trip the employee continues to perform the labor function and he must be paid wages. However, subject to the requirements of Art. 167 of the Labor Code of the Russian Federation, its amount cannot be lower than the average earnings calculated in the prescribed manner.

Otherwise, the payment of current wages instead of average earnings is a violation of labor laws. AND Labour Inspectorate when checking, it can be fined (clause 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation):

organization - in the amount of 30,000 to 50,000 rubles;
the head of the organization and the employer - individual entrepreneur- in the amount of 1000 to 5000 rubles.

It would seem that the average earnings will always be more than the amount calculated based on the salary. After all, when calculating the average wage, in particular, bonuses and remuneration provided for by the wage system (clause 15 of the Regulations on the average wage) are taken into account.

Again, with an increase in the organization (branch, structural unit) of tariff rates, salaries, the average earnings of employees increase depending on when this increase occurred - in the billing period, after the billing period before the occurrence of the event associated with the preservation of average earnings, or in the period of maintaining average earnings (clause 16 of the Regulation on average wages). Only payments established in absolute amounts and payments established by tariff rates, salaries (official salaries), monetary remuneration, which are calculated on the basis of a range of values.

Even if during the entire billing period the accruals to the employee were equal to his official salary (that is, there were no additional payments, bonuses, etc.), the average earnings will in most cases exceed the amount calculated based on the salary.

Example 1 The employee was sent on a business trip from April 18 of the current year, all other working days of this month he worked out completely at the workplace. The employee's salary is 28,000 rubles. It was installed in January 2012, the employee was on vacation from September 3rd to 30th. The organization works on a five-day basis. working week. The regulation on remuneration in the organization provides for the possibility of paying business trip days based on salary, if the average earnings are less than the current salary.
In the billing period (April 2012 - March 2013), the employee was on vacation from September 3 to September 30, so he was credited with 308,000 rubles. (28,000 rubles/month x 11 months). He worked in this period 229 days. (21 + 21 + 20 + 22 + 23 + 23 + 21 + 21 + 17 + 20 + 20), where 21, 21 ... 20, 20 - the number of days worked in each calendar month billing period, except for September. The average daily earnings of an employee for the billing period will be 1344.98 rubles / day. (308,000 rubles : 229 days).
In April of this year, production calendar 22 business days. The daily part of the employee's salary this month is 1272.72 rubles / day. (28,000 rubles : 22 days).
Since the daily part of the salary is less than the average daily earnings (1272.72< 1344,98), рабочий день командировки в соответствии с ТК РФ надлежит оплачивать исходя из среднего дневного заработка. Следовательно, работнику за этот день командировки необходимо начислить 1344,98 руб/дн. За 21 отработанный день в апреле на рабочем месте работнику полагается 26 727,27 руб. (28 000 руб. : 22 дн. x 21 дн.).
In total, in April, the employee will be credited 28,072.25 rubles. (26,727.27 + 1344.98). And this amount exceeds his monthly salary (28,072.25 > 28,000).

However, there are exceptions. And they fall on months in which there are 20 working days or less, since in the current year the average monthly number of working days, taking into account which the average earnings are calculated, is 20.58 days / month. (247 days: 12 months), where 247 is the number of working days in 2013. Therefore, the cost of a working day calculated on the basis of salary will be higher in such months. This year it is January (17 working days), May (18) and June (19). Note that in 2012 the average monthly number of days was 20.75 days/month. (249 days: 12 months), but less than 20 working days were only in January (16), in February, June and September there were just 20.

Example 2 Let's slightly change the condition of example 1: the employee was sent on a one-day business trip on May 15 of the current year, he worked the remaining 17 working days completely at the workplace.
In the billing period (May 2012 - April 2013), he was credited with the same 308,000 rubles. (28,000 rubles/month x 11 months). He worked 230 days in this period. (21 + 20 + 22 + 23 + 23 + 21 + 21 + 17 + 20 + 20 + 22). The average daily earnings of an employee for the billing period is 1339.13 rubles / day. (308,000 rubles / 230 days).
The daily part of the employee's salary in May of the current year is 1555.56 rubles / day. (28,000 rubles : 18 days). Since it is more than the average daily earnings (1555.56 > 1339.13), according to the regulation on remuneration, the working day of a business trip is paid based on the salary. Consequently, the employee for the day of the business trip should accrue 1555.56 rubles.
For 17 days worked in May at the workplace, the employee is entitled to 26,444.44 rubles. (28,000 rubles : 18 days x 17 days). Thus, in May, the employee will receive a full salary - 28,000 rubles. (26444.44 + 1555.56).
If the employee was paid the day of the business trip in the amount of average earnings, then this month his accruals amounted to only 27,783.57 rubles. (26,444.44 rubles + 1,339.13 rubles). There is, as we see, "savings" - 216.43 rubles. (28,000 - 27,783.57).

per diem

It was mentioned above that the employer, when sending an employee on a business trip, must reimburse him for travel expenses and for renting a dwelling, per diem and other expenses incurred by the employee with his permission.

From the above items of expenses for a one-day business trip, it would seem that compensation for the costs of renting a living space should fall out, since the employee must return to the place of permanent work on the same day on which he was sent.

However, it is possible that before performing a business assignment on a business trip, the employee will need to rest after the trip (note that hotels can also provide services for hourly accommodation). And if they are presented with a document confirming the payment for accommodation, then the employer should compensate for the amount spent. But then again, in the event that he considers that such residence was a necessity for the performance of an official assignment. To justify such compensation, it is advisable to indicate the possibility of these expenses in the order to send the employee on a business trip.

It should be noted that when considering the case, in which the Decision of the Supreme Court of the Russian Federation of 04.03.2005 N GKPI05-147 was adopted, the plaintiff stated that the employer compensated him for living on a one-day business trip. And it did not cause a negative reaction among the top judges.

The question arises with daily allowances. The Regulations on business trips and the Instructions prescribe when traveling on business trips to a place where the business traveler has the opportunity to return daily to his place of permanent residence, not to pay per diems (extra per diem allowances) (clause 11 of the Regulations on business trips, paragraph 1 clause 15 of the Instructions). And since during a one-day business trip, the employee returns home on the same day, he is not entitled to the daily allowance.

The supreme judges in the aforementioned Decision N GKPI05-147 stated that the conditions for the payment of daily allowances, determined by Art. 168 of the Labor Code of the Russian Federation, are associated with the employee's residence outside the place of permanent residence during the day. Consequently, if a seconded person has the opportunity to return daily to his place of permanent residence, the Labor Code of the Russian Federation does not provide for the payment of daily allowances to an employee. At the same time, they emphasized that the legislator conditioned the payment of daily allowance to the employee by his residence outside the place of permanent residence for more than 24 hours. In this connection, the plaintiff's statement to invalidate the first sentence of clause 15 of the Instruction as contrary to the current labor legislation of the Russian Federation was left without satisfaction by them. The Cassation Collegium of the Supreme Court of the Russian Federation upheld the said Decision by Determination No. KAS05-151 of April 26, 2005, and left the cassation appeal unsatisfied.

Travel expenses to and from the place of business trip, as well as luggage transportation expenses, if the employee requires special equipment to perform the official task, are reimbursed by the employer without a doubt. Although there may be a question regarding the cost of paying for a taxi ride.

The Regulations on business trips and the Instruction allow the employee to reimburse travel expenses to the place of business trip and back only in the amount of the cost of travel by air, rail, water and by car common use. Moreover, in cases where the place of business trip can be reached different types transport, the employer may offer the employee to use some specific transport (clauses 12 and 13). At the same time, the instructions do not recommend paying the employee for a taxi ride. Although the Labor Code of the Russian Federation does not establish such a restriction.

Again, in order to remove uncertainty in accounting for reimbursement for taxi travel on business trips, the employer should provide for the possibility of using this type of transport by business travelers. collective agreement or in an order when sending employees on a business trip.

Reimbursement Accounting

Expenses associated with one-day business trips are recognized in accounting as expenses for ordinary activities (clause 5 of the Accounting Regulation "Expenses of Organizations" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n). They are reflected in most cases on accounts 20 "Main production", 26 "General business expenses", 44 "Expenses for sale", depending on the unit in which the employee sent on a business trip is located, in the amount of actually incurred expenses, documented:

Debit 20 (26, 44) Credit 71

Reimbursed for business travel expenses.

Such expenses may also increase the initial cost of fixed assets if the purpose of a one-day trip is to resolve issues related to their acquisition and delivery:

Debit 08 Credit 71

Travel expenses included.

In part income tax Moscow tax authorities at one time strongly recommended that travel expenses directly related to the creation of the object be taken into account in the initial cost of the fixed asset, if such costs were incurred before the object was put into operation (Letter of the Federal Tax Service of Russia for Moscow dated December 22, 2006 N 20-12 / 115096).

Although they subsequently stated that the travel expenses under pars. 12 p. 1 art. 264 of the Tax Code of the Russian Federation are taken into account as part of other expenses, taking into account the requirements of paragraph 1 of Art. 252 and paras. 5 p. 7 art. 272 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service of Russia for the city of Moscow dated May 19, 2009 N 16-15 / 049826).

Arbitration practice in relation to travel expenses related to the purchase of fixed assets is not so clear-cut. So, the judges of the Federal Antimonopoly Service of the Urals District considered that these expenses, on the basis of the mentioned paragraphs. 12 p. 1 art. 264 of the Tax Code of the Russian Federation should be taken into account at a time as part of other expenses associated with production and sale (Resolutions of the Federal Antimonopoly Service of the Urals District dated 08.25.2008 N F09-5967 / 08-C3, dated 08.19. 2008 N Ф09-3096/08-С3).

Other judges believe that such expenses form the initial cost of the fixed asset and are written off through the depreciation mechanism (Resolutions of the Federal Antimonopoly Service of the Moscow District of 04.03.2011 N KA-A40 / 17007-10; 2, FAS of the East Siberian District of 07.07.2009 N A19- 1020/09, Federal Antimonopoly Service of the Volga District dated February 12, 2008 N A12-10256/07-C60).

The above disputable points in the payment of reimbursement for certain expenses incurred by employees on a one-day business trip, if such payments are provided for by the internal documents of the organization (collective agreement or order to send an employee on a business trip), are not reflected in accounting. You can't say the same about their tax accounting.

Let's start with the payment of wages instead of the average earnings for a one-day business trip. Financiers consider it possible to take into account in expenses when calculating income tax surcharges up to the current salary or payment directly of wages during business trips, provided that the local regulatory act has the obligation of the employer to pay the employee during the time spent on a business trip average earnings, and in the case when the amount of average earnings are lower than the employee's wages for the same period, make him an appropriate additional payment (Letter of the Ministry of Finance of Russia dated 11/18/2008 N 03-03-06 / 1/638).

Per diems as part of travel expenses for taxation are taken into account without any restrictions on their size (clause 12 clause 1 article 264 of the Tax Code of the Russian Federation). It is only necessary that the amount and procedure for their payment be fixed in a collective agreement or a local regulatory act of the organization. To account for such expenses, the organization during any business trips should confirm: its production nature, the duration of the business trip, the total amount of per diem (accountant's certificate) and the fact that the employee received it (expenditure cash order).

Per diems for an employee sent on a business trip to an area from where he can return every day to his permanent place of residence, by virtue of the aforementioned par. 2 item 11 Regulations on business trips are not paid. Since the payment of daily allowance for a one-day business trip is not provided for by law, tax authorities will be somewhat skeptical about including this amount in expenses, even if such payments are provided for by a collective agreement or an order to send an employee on a business trip.

Following the wishes of officials on non-recording in expenses when calculating income tax paid daily allowances for one-day business trips obliges organizations to refer to the norms of the Accounting Regulation "Accounting for income tax calculations" PBU 18/02 (approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n ). In accounting, daily allowances will be taken into account when forming accounting profits, but in tax accounting, these amounts are not taken into account either in the reporting or in subsequent periods. The resulting difference in the amounts of expenses is recognized as constant, which obliges the organization to accrue a permanent tax liability (clauses 4 and 7 of PBU 18/02). To reflect it in accounting, the following entry is made:

Debit 99, subaccount "Permanent tax liability", Credit 68, subaccount "Calculations for income tax"

A permanent tax liability has been accrued.

However, not all arbitration courts support the tax authorities in this matter. Thus, the judges of the Federal Antimonopoly Service of the North-Western District considered that the costs of paying daily allowances when leaving for a business trip and returning from it on the same day meet the criteria established by Art. 252 of the Tax Code of the Russian Federation (documented, associated with production activities and economically viable). Such costs, in their opinion, may reduce the taxable base for corporate income tax (Resolution of the Federal Antimonopoly Service of the North-Western District of July 30, 2012 N A56-48850 / 2011).

The same judges recognized as lawful the actions of the taxpayer, who included in the expenses the per diems paid to employees when they were sent on one-day business trips, and in the Resolution of the Federal Antimonopoly Service of the North-Western District dated 06.29.2011 N A05-8580 / 2011. The argument for them was that the obligation to pay such daily allowances was established by a local regulatory act of the taxpayer. At the same time, the amount of amounts paid to employees did not exceed the limit of reimbursable daily allowances established by the local act.

It should be noted that an employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid per diems in foreign currency in the amount of 50% of the daily allowance expenses, determined by a collective agreement or a local regulatory act, for business trips to the territory of foreign states (clause 20 of the Regulations on business trips).

During a one-day business trip, the employee does not have so much time to solve a work assignment. Therefore, sometimes they use a taxi to move around on a business trip. For a possible accounting in expenses when calculating the tax, the costs of paying for taxi fares on a business trip, the organization will need to prove the economic feasibility of such expenses. A document confirming this can be, for example, a memo addressed to the head of the organization with a request to be allowed to use the taxi service, indicating the rationale (a short time spent on a business trip to solve the task, a large number and weight of official documents, etc.). Availability of the possibility of reimbursement of the cost of paying a taxi:

in a collective agreement or local regulation (for example, a provision for reimbursement of expenses related to business trips) in certain cases, and
specifically in the order to send an employee on a business trip, since the employee may not have time to complete the tasks assigned to him, -

will serve as an additional argument for the validity of the costs incurred.

The actual payment for taxi services can be confirmed by a cash register check or a receipt in the form of a form strict accountability(Clause 2, Article 2 of the Federal Law of May 22, 2003 N 54-FZ "On the Application cash register equipment when making cash settlements and (or) settlements using payment cards", clauses 1, 3, 5.1 of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers, approved by the Decree Government of the Russian Federation dated 05/06/2008 N 359) with the details provided for in Appendix N 5 to the Rules for the carriage of passengers and baggage by road and urban surface electric transport (approved by Decree of the Government of the Russian Federation dated 02/14/2009 N 112) (Letters of the Ministry of Finance of Russia dated 04.10. 2011 N 03-03-06/1/621, Federal Tax Service of Russia for Moscow dated 08/06/2009 N 16-15/080978).

Among other expenses incurred by the employee with the permission of the employer, the most common are the costs of paying for telephone conversations. They are not excluded for a one-day business trip.

Costs incurred on a one-day business trip to pay for services telephone communication and providing access to the Internet, including through the purchase of telephone and Internet cards, in our opinion, can be taken into account for income tax purposes. To do this, it is necessary to document the expenses incurred, as well as their economic feasibility. In the provision on reimbursement of expenses associated with business trips, it is desirable to indicate which category of employees has the right to use the Internet during the trip, the criteria for recognizing the production nature of telephone conversations, and also what documents confirm the amount of costs for communication services. The possibility of incurring such expenses on a one-day business trip should be mentioned in the order.

Not subject to taxation personal income tax all types established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies local government compensation payments(within the limits established in accordance with the legislation Russian Federation) associated, among other things, with the implementation individual labor duties (clause 3 of article 217 of the Tax Code of the Russian Federation).

When the employer pays the taxpayer the expenses for business trips both within the country and abroad, the income subject to personal income tax does not include, in particular, daily allowances paid in accordance with the legislation of the Russian Federation, but not more than 700 rubles. for each day of being on a business trip in the territory of the Russian Federation and 2500 rubles. for each day spent on a business trip abroad. The officials did not consider the payment of daily allowances for a one-day business trip to those.

The Presidium of the Supreme Arbitration Court of the Russian Federation also spoke on this issue. The supreme judges considered that the compensation paid for one-day business trips is not per diem due to the definition contained in the labor legislation of the Russian Federation. However, based on the direction and economic content of such compensation, it can be recognized as compensation for other expenses associated with a business trip, made with the permission or knowledge of the employer. In this connection, it is not the income (economic benefit) of the employee (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of September 11, 2012 N 4357/12).

Even before the adoption of the said Decree N 4357/12, individual federal arbitration courts considered the arguments of the tax authorities that the daily allowance paid for a one-day business trip is the income of an employee as untenable (Resolutions of the Federal Antimonopoly Service of the Moscow District dated 04.26.2012 N A40-83149 / 11-116- 236, dated 03.04.2012 N A40-73890 / 11-91-314, FAS of the North-Western District of 06.29.2012 N A05-8580 / 2011, dated 03.03.2008 N A56-17909 / 2007, FAS of the Urals District of 01.06. 2010 N Ф09-4025/10-С3).

After the release of the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation N 4357/12, the position of the financiers has changed. If the funds paid to an employee when sent on a one-day business trip are not daily allowances, but are related in accordance with Art. 168 of the Labor Code of the Russian Federation to other expenses related to a business trip made by an employee with the permission or knowledge of the employer, they can be taken into account in the income exempt from taxation in full if there is documentary evidence of expenses incurred at the expense of the specified funds. In the absence of documentary confirmation of the implementation of the above expenses, the funds paid to employees during one-day business trips in exchange for daily allowance, in their opinion, are exempt from taxation in the amount of 700 rubles. when on a business trip on the territory of the Russian Federation and 2500 rubles. when on a business trip abroad (Letter of the Ministry of Finance of Russia dated 05.03.2013 N 03-04-06 / 6472).

Note. Cash(called per diems), paid by the company to its employees when they are sent on business trips for a period of one day, represent a reimbursement in the established amount of the employee's expenses caused by the need to perform labor functions outside the place of permanent work, and cannot be recognized as income (economic benefit) of the taxpayer - an employee subject to personal income tax.

When sending employees on business trips both within the territory of the Russian Federation and abroad, they are not subject to taxation insurance premiums to the Pension Fund, FSS RF And FFOMS travel expenses, including daily allowances (clause 2, article 9 of the Federal Law of July 24, 2009 N 212-FZ "On insurance premiums in Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund"). Law N 212-FZ does not establish a maximum amount of the non-taxable daily allowance, therefore they are not subject to the specified insurance premiums in the amount specified in the collective agreement or in the local regulatory act (Letters of the Ministry of Health and Social Development of Russia of 08/06/2010 N 2538-19, PFR of 09/29/2010 N 30-21 / 10260, FSS of the Russian Federation of 11/17/2011 N 14-03-11 / 08-13985).

Based on the Regulations on business trips, both the PFR and the FSS of the Russian Federation believe that the legislation of the Russian Federation does not provide for the payment of daily allowances for one-day business trips. In this regard, during inspections, employees of the Funds insist on taxing such daily allowances with insurance premiums. Moreover, some courts recognize this approach as legitimate. As an argument, the judges of the Federal Antimonopoly Service of the Volga District pointed out that the daily allowance is intended to compensate the employee's expenses associated with living outside the home. And with a one-day business trip, there are no such expenses. So, in fact, the amount issued to the employee is not a daily allowance. The amounts paid by the employer during one-day business trips do not apply to funds that, by virtue of Art. 9 of Law N 212-FZ are exempt from taxation of insurance premiums. They should be considered as an additional payment within the framework of labor relations and, consequently, to impose contributions for compulsory social insurance (Resolution of the Federal Antimonopoly Service of the Volga District of May 31, 2012 N A12-15578 / 2011).

IN federal law dated 07/24/1998 "On compulsory social insurance against accidents at work and occupational diseases"There is a rule (clause 2, article 20.2 of Law N 125-FZ), identical to the above norm of clause 2, article 9 of Law N 212-FZ on non-calculation of insurance premiums for travel expenses. Therefore, the payment of reimbursement amounts that employers make to a seconded for one day to an employee, employees of the FSS of the Russian Federation will perceive it as additional payments made within the framework of labor relations, and insist on the need to calculate insurance premiums “for injuries” from them.

If the employer reimburses the posted worker for the costs of communication services, then the amounts of such reimbursement by insurance premiums to the Pension Fund of the Russian Federation, the FSS of the Russian Federation, the FFOMS and "injury" are not subject to (clause 2 of article 9 of Law N 212-FZ, clause 2 of article 20.2 of the Law N 125-FZ). It is desirable to fix the right of employees to reimbursement of expenses for using the corresponding types of communication during a business trip in a local regulatory act. At the same time, these expenses must be actually incurred and documented. Documents confirming payment for communication services, lists of telephone calls with dates and times can certify official negotiations.

Note that the costs in the form of insurance premiums:

for compulsory social insurance against industrial accidents and occupational diseases by virtue of paragraphs. 45 p. 1 art. 264 of the Tax Code of the Russian Federation;
for compulsory pension and medical insurance, compulsory social insurance in case of temporary disability and in connection with maternity, including accrued on payments that are not included in corporate income tax expenses, on the basis of paragraphs. 1 p. 1 art. 264 of the Tax Code of the Russian Federation, -

An employee may be sent on a business trip to perform a business assignment. The Labor Code does not contain prohibitions regarding the period for which an employee can be sent on a business trip. As well as does not give recommendations.

At the same time, there are legislative norms that determine the maximum period for which an employee can be seconded.

Thus, the period of business trips for employees is determined by the heads of enterprises, but it cannot exceed 40 days, not counting the time spent on the road. And the period of business trips for workers, managers and specialists sent to perform installation, commissioning and construction works, should not exceed one year (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” (hereinafter referred to as the Instruction)).

As a rule, the duration of a business trip is determined by the employer, taking into account the volume, complexity and other features of the official assignment (Decree of the Government of the Russian Federation of October 13, 2008 No. 749 “On the Peculiarities of Sending Employees on Business Trips”, hereinafter referred to as the Regulations).

In other words, there are no temporary restrictions on a business trip, at least in terms of the minimum period. Therefore, a trip of an employee to perform an official assignment for a period of one day is recognized as a business trip.

General provisions

Since even a one-day business trip can be considered a business trip, the same rules apply to it as to a regular business trip.

So, if the company's management has decided on the need to send an employee and determined the duration of the trip, it must be taken into account that not every employee can be sent there.

There are many restrictions set by labor law. For example, article 259 Labor Code the categories of workers who are prohibited from being sent on business trips have been named. These include pregnant women.

Women with children under the age of three may be sent on business trips only with their written consent. And even then only on the condition that it is not forbidden to them for medical reasons. Last Rule also applies to mothers and fathers raising children under the age of five without a "soulmate", to employees with disabled children, and to employees caring for sick members of their families in accordance with a medical report.

For example, an employee may refuse to travel if he is a single father and is raising a young child. In this case, the employee must write a letter of refusal to travel. Such a document is created in any form. For example, this statement could be formatted like this:

to CEO

Astra LLC

O.D. Romanova

from engineer I.O. Ivanova

I, I.O. Ivanov, I refuse a business trip, as I am a single father and am raising a child at the age of 3 years.

Acquainted with the right to refuse the trip against signature.

Ivanov I.O. Ivanov

(signature) (decryption)

You can not send employees on business trips during the period of the student agreement. Of course, if we are not talking about business trips related to apprenticeship (Article 203 of the Labor Code of the Russian Federation).

Underage employees may not be sent on a business trip. Exceptions are cases when an employee under the age of 18 is engaged in creative work.

Otherwise...

Failure to comply with these rules is fraught with administrative liability. After all, such an act can be qualified as a violation of labor legislation and labor protection. Paragraph 5.27 of the Code on administrative offenses the following penalties are provided:

for officials - the imposition of a fine in the amount of 1,000 to 5,000 rubles;
for those who carry out activities without forming a legal entity,
a fine from 1,000 to 5,000 rubles or suspension of activities for up to 90 days;
for legal entities - a fine from 30,000 to 50,000 rubles or suspension of activities for up to 90 days;
for officials previously subjected to administrative punishment for similar offenses - disqualification for a period of one to three years.

However, if the employee did not indicate to the manager compelling reasons for refusing to travel, the employer may involve him in disciplinary responsibility, for example, to a reprimand.

How to book a business trip

A one-day business trip should be processed in the same way as any other business trip.

Consider what documents are required.

First of all, the head of the structural unit reports to the head of the need to send the employee on a business trip. If the latter agrees, a job assignment. This document has a unified form No. T-10a(approved by the resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1). It details the purpose of the trip. Further published manager's order on form No. T-9(if one employee goes on a business trip) and form No. T-9a(if several people are sent). Orders are approved by the same resolution as the form of service assignment.

Nevertheless, there are controversial points when making a one-day business trip. This is the need to create a travel certificate. Recall that this document also has a unified form No. T-10. Moreover, even legislators cannot unequivocally solve this issue.

If we turn to the Instruction, it is easy to come to the conclusion that a travel certificate may not be issued if the employee must return from a business trip on the same day on which he was sent. Which is logical. After all, the purpose of creating a travel certificate is to confirm the time spent by an employee on a business trip. Therefore, when an employee travels for one day, we believe that there is no need for such a document. Provided that, of course, there is an order to send on a business trip.

The letters of the Ministry of Finance of Russia dated November 16, 2006 No. 03-03-04 / 2/244, dated October 24, 2006 No. 03-03-04 / 2/226 indicate that the order to send an employee on a business trip and a travel certificate have the same purpose. Therefore, in the case of issuing an order, it is not necessary to issue a travel certificate.

But there is an alternative solution to the problem. So, in the Regulations it is noted that on the basis of the decision of the head, the employee is issued a travel certificate (clause 7). No details are given here. But the requirements still exist, and therefore must be fulfilled, regardless of logic and practical necessity.

It is important

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

How to proceed in this case is up to the company's accountant.

In any case, the employee must submit an advance report. It is this document that is one of the most important evidence of the fact of a business trip. The report has a unified form AO-1, the template of which was approved by the Decree of the State Statistics Committee of Russia dated August 1, 2001 No. 55. It must be compiled by an employee within three days upon returning from a business trip. Unless, of course, management has set a different deadline.

An entry about an employee's business trip must be made in the Register of Employees Going on Business Trips (approved by order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n).

During the absence of an employee in the time sheet form No. T-13 (approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1), the letter “K” or the digital “06” is affixed.

The number of hours worked is not set, since the employee retains average earnings for the duration of the business trip (Article 167 of the Labor Code of the Russian Federation).

Daily allowance

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

Per diems are paid to cover the personal expenses of the employee for the duration of the business trip. Travel to the place of business trip and back to the place of permanent work is also paid, expenses for renting a dwelling are reimbursed. The legislator determined the payment of daily allowances by the employee living outside the place of permanent residence for more than 24 hours (Decree of the Supreme Court of the Russian Federation of March 4, 2005 No. GKPI05-147).

However, if the company has decided to pay per diems, then the following question arises: is it necessary to tax them with personal income tax? There is a dual position on this issue.

There are court decisions in which the arbitrators note that the "income" tax must be withheld. For example, in the resolution of the Federal Antimonopoly Service of the West Siberian District of December 14, 2011 No. A27-2997 / 2011, the servants of Themis indicated that the daily allowance paid by the company to employees during one-day business trips was income for the latter and, therefore, should be subject to personal income tax.

There are also decisions indicating that personal income tax in this case does not need to be withheld. For example, in the resolution of the Federal Antimonopoly Service of the North-Western District dated February 8, 2011 No. A56-12834 / 2010, it is noted that the tax inspectorate unlawfully assessed additional personal income tax. To substantiate their position, the tax authorities indicated that the place of business trip is significantly removed from the permanent residence of the employee. The daily return of an employee from a business trip home is difficult and time-consuming. Therefore, the payment of per diems in this case is justified and personal income tax does not need to be withheld. All types of compensation payments are not subject to personal income tax within the limits established in accordance with the law (clause 3 of article 217 of the Tax Code of the Russian Federation).

In addition, with such an approach, per diems can easily be “driven” into the income tax base and not subject to insurance premiums (clause 2, article 9 of the Law of July 24, 2009 No. 212-FZ).

Payment of expenses incurred

If an employee is sent on a business trip, the employer is obliged to reimburse him:

travel expenses;
the cost of renting a dwelling;
additional expenses associated with living outside the place of permanent residence (per diem);
other expenses made by the employee with the permission or knowledge of the employer (with clause 168 of the Labor Code of the Russian Federation).

Tax legislation, in addition to the listed expenses, allows to include in the income tax base amounts spent on processing and issuing visas, passports, vouchers, invitations and other similar documents; consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea channels, other similar structures and other similar payments and fees (Subclause 12, Clause 1, Article 264 of the Tax Code of the Russian Federation).

In order to take into account such expenses in the income tax base, the employee must submit tickets, checks, receipts of expenses incurred.

Yu.L. Ternovka, expert editor

A one-day business trip in 2017 is documented, including an order to send on a business trip, a certificate, a job assignment.

The head of the organization signs the documents. Returning from a trip, the employee provides a small report on the work done. Send it to accounting.

Peculiarities

A business trip differs from a regular trip in that the employer pays the basic expenses of the employee:

travel expenses to the appointed place and home;
accommodation;
other expenses - food, travel in transport around the city.

Rules for sending an employee on a business trip for 1 day:

An order is issued. Use the usual approved form or a simple free, but necessarily approved by local regulation.
The employee receives an advance payment for travel in transport and compensation funds instead of a per diem payment.
Employee personnel department makes notes on the spreadsheet. On the day of absence, a code of letters or numbers is affixed.
When the employee returns, he must issue a trip and expense report within 3 days. It can be checks, receipts.

A sample order for sending on a business trip is here,

The order form for sending on a business trip is here.

If the employee drove his own car, then upon his return he draws up a note indicating his route.

When choosing a one-day business trip, the employer is guided by the following information:

what is the distance from the workplace to the place of business trip;
how developed is the infrastructure between these cities;
whether the employee will complete the assignment in such a short time.

Features of a business trip for 1 day:

to send an employee on a business trip, only the order of the head of the institution is enough;
documents are drawn up according to the same principle as for a multi-day trip;
until the employee has left, he needs to pay an advance - the cost of travel in both directions;
if the employee travels abroad, he is paid per diem - half the norm;
within 3 days after the trip, the employee must submit a report and all checks;
if unspent money remains, then they are returned to the cash desk of the organization;
if the employee paid personal money, then the employer is obliged to reimburse this amount.

Who can be sent?

Despite the fact that the business trip is one-day, the employee who has not concluded an employment contract with the organization cannot be sent to it.

Legislative acts state that the agreement can be fixed-term, open-ended or part-time.

The following categories of employees are not sent on a business trip:

persons who have not reached the age of majority;
pregnant women;
employees working under a student agreement;
women with children under 3 years of age;
parents or guardians who are raising a child without a spouse;
employees who care for disabled relatives - must be confirmed by a medical certificate;
invalids.

Before that, you must obtain their consent to the business trip.

Normative base

The term "business trip" is regulated by Article 166 of the Labor Code. In accordance with article 168 of the Labor Code, all expenses are compensated during a business trip.

According to Article 167 of the Labor Code, for the duration of a business trip, the employee retains workplace, salary and position.

One day business trip

Often a worker is sent on a business trip to an area where he can return home daily.

The order of payment is affected by where the employee is sent - in Russia or abroad.

In Russia

When sending an employee on a business trip in Russia for 1 day, the employer must take into account the conditions of transport links, the complexity of the assignment and the need to ensure rest conditions.

Daily allowance is not paid for such trips. The ban on the payment of per diem is compensated by the reimbursement of expenses associated with the business trip.

These payments are not taxed.

The money paid for a one-day business trip does not apply to the economic benefit (income) of the employee. But amounts within the norm are not taxed - in the Russian Federation it is 700 rubles. The rest is subject to VAT. An exception is the provision of checks or receipts.

Also not charged on this amount insurance premiums. In this case, the following conditions must be observed:

the payment is framed not as a daily allowance, but as other expenses of the employee;
the employee's expenses are confirmed by checks;
the amount of payment is established by the documentation of the organization.

Do you need a sample of filling out a business assignment for a business trip? Look here.

Abroad

In the case of a business trip abroad, even if the employee returned home on the same day, per diems are paid. They represent 50% of the employer's rate for overseas travel.

This payment is not taxed if it does not exceed the norm - 2500 rubles.

A business trip is also issued by order. The document indicates the country and place of the business trip, the assignment and the deadline. The employee is given an amount that will be enough for the trip.

It is issued in the currency that is national in the country where the employee is sent. In addition, rubles are also issued - for expenses before crossing the border.

All information regarding the trip is recorded in the report card. After returning home, the employee prepares a report.

Registration procedure

Registration of a daily business trip must be made in compliance with the norms of the current legislation. This year, the registration process has become easier.

The order remained binding document. It should display:

when it was created;
room;
What position does the employee hold?
where he is sent and for what purpose;
the duration of the trip;
who will pay for the trip.

The order must be signed by the employee. This proves the fact that he is familiar with the business trip in advance.

The second stage is the issuance of an advance to pay for minor expenses. The employee is given cash or transfers money to a card.

How is it paid?

Making a business trip for 1 day is no different from a longer trip.

In accounting and personnel documentation, days are paid the same way:

if the business day falls on a working day, the employee is given an average salary;
if it is a holiday or weekend, then double the salary.

If an employee goes abroad for 1 day, then half of the amount is paid to him.

Is there compensation for a business trip in an employee's personal car? Information here.

How to write a memo to cancel a business trip? Details in this article.

Are daily allowances paid?

In accordance with general rules, in 2017 per diems are not paid because the employee returns home every day and does not live at the place of business trip. But the employer is obliged to compensate for the cost of the trip.

Per diem payments for one-day business trips must be mentioned in a collective agreement or other type of internal documentation.

The employee is required to present papers confirming the expenses during the business trip. He is reimbursed for his expenses and is paid an average salary per day.

The inspection service may not recognize food costs as such, which are considered additional costs, even if they are supported by documents.

The amount of daily allowance for a one-day business trip in 2017-2018

Business trip for 1 day - daily allowance 2017 and 2018 years and other expenses are determined in accordance with current legislation. At the same time, it is quite difficult to calculate the size of the daily allowance if the business trip is only for a day. More about this in the article.

Does a day trip count as a business trip?

The regulation “On the peculiarities of sending employees on business trips”, approved by Government Decree No. 749 dated October 13, 2008 (hereinafter referred to as Regulation No. 749), does not define the minimum number of business trip days. This means that any case of departure of an employee by order of the head to perform certain functions in the interests of the enterprise outside the place of his permanent work will be considered a business trip.

At the same time, in par. Clause 3, Clause 3 of Regulation No. 749 states that if the employee’s activities are already connected with permanent departures, or the work is of a nature associated with frequent trips, then any business trip is not a business trip.

How to calculate per diem for one day of a business trip in 2017-2018?

According to Art. 167 of the Labor Code of the Russian Federation, a seconded employee is guaranteed:

1. Preservation of the average earnings, which is calculated based on the size of the average daily earnings.

2. Compensation for all expenses incurred in connection with the need for work during the business trip. Typically, the total amount of confirmed supporting documents expenses directly related to the business trip is divided by the number of days spent on a business trip.

Is per diem allowance for a one-day business trip?

It is rather difficult to answer the question about the legitimacy of calculating daily allowance for a one-day business trip without delving into not only regulatory acts, but also into established judicial practice.

What is a daily allowance?

In accordance with paragraphs. 10, 11 of Regulation No. 749, per diems are understood to be the costs associated with paying for services for the accommodation of a business traveler when he is on a business trip for official reasons. At the same time, in par. 4, paragraph 9 of Regulation No. 749 specifies that if an employee, while on a business trip, can return home on the same day, then per diems are not paid to him.

A similar rule applies to employees of private organizations. So, according to Art. 168 of the Labor Code of the Russian Federation, per diems are understood as additional expenses associated with payment for accommodation at an address that does not coincide with the place of permanent residence of the seconded person. The same definition of the concept of "daily allowance" was supported by the judges of the Supreme Court of Russia in their ruling dated April 26, 2005 No. ЕАС05-151. And if an employee sent on a business trip can come home every day, then he is not entitled to daily allowance.

When is per diem paid?

Clause 11 of Regulation No. 749 stipulates such a moment - if the head of the company decides that it is not advisable for an employee sent on a one-day business trip to return home on the same day due to poor transport conditions, a long road home, due to which the employee will not be able to it is normal to rest before going to work, then the daily allowance will be paid.

And to go to such a decision of the employer is forced by the need to fulfill their duties prescribed in Part 2 of Art. 22 of the Labor Code of the Russian Federation. These include the obligation to provide the employee with acceptable living conditions related to the performance by the latter of his labor functions.

Peculiarities of per diem payment for one-day business trips

Despite the ambiguities in the legislation, in practice, per diem for one-day business trips in 2017-2018, as a rule, is compensated. So, many companies understand per diems as the expenses of seconded employees for food and other expenses that are reimbursed by the employer.

At the same time, the regulatory authorities, checking the legitimacy of the reflection of expenses in tax accounting, do not agree with the conclusion of employers and demand that meals be excluded from the expenses reimbursed to the employee for a business trip. Challenging the opinion of the tax authorities (which, as a rule, is displayed in the audit report) in court, taxpaying enterprises can rely on a favorable resolution of the dispute.

There is a positive arbitrage practice on this issue, in which the judges come to the conclusion that employers can replace per diems with payment for meals for business travelers, including those on one-day business trips. Such conclusions are contained, in particular, in the court ruling of the Federal Antimonopoly Service of the Moscow District dated July 16, 2007 No. КА-А40/6799-07. The judges consider that an employee sent on a business trip by order of the head (and not of his own free will) bears additional expenses associated with paying for food.

Taxes and per diem contributions for a one-day business trip

To avoid disagreement with tax office in the question of what expenses should or should not be considered per diem, it is important to correctly calculate taxes and correctly record existing expenses that are known to reduce the taxable base.

What documents are issued per diem for employees sent for 1 day?

As for the correct documentation, then the employer must describe in detail in the local regulatory act all the nuances of calculating and paying per diem and other expenses of employees during their stay on one-day business trips.

In Art. 168 of the Labor Code of the Russian Federation, there is an indication that the procedure and amount of expenses reimbursed to seconded workers should be prescribed in a collective agreement or other local document. The latter includes the adoption of a provision on business trips at the enterprise. This provision must be approved by order of the head.

The employee's justification for the expenses incurred by him related to the performance of a business assignment on a business trip may be contained in a memo provided to the employer upon returning from a business trip with all supporting documents attached.

Rules for withholding taxes and insurance premiums when accounting for expenses for the payment of daily allowances

income tax

At the same time, if the taxpayer decides to challenge the decision of the FSS body on additional accrual of insurance premiums from daily allowances for a one-day business trip in court, then he has the opportunity to rely on a favorable court decision. The decision of the Supreme Arbitration Court of Russia dated June 14, 2013 No. VAC-7017/13 contains the conclusion of the court that payments of a compensatory nature are not subject to insurance premiums.

In para. 4, paragraph 11 of Regulation No. 749 clearly states that if an employee sent for one day has the opportunity to return home (to his main place of residence) on the same day, then he is not entitled to daily allowance. But on the basis of Art. 168 of the Labor Code, the employer has the right to provide in a collective agreement or other local act (for example, in the regulation on business trips) the possibility of paying daily allowances even for those business trips from which the business traveler can return home on the same day.

The amount of daily allowance for employees sent on a business trip for 1 day is set individually in each company. It must be no less than the minimum: for state institutions it is 100 rubles, and for other enterprises - any.

Business trip for one day: how to pay

The law (Article 166 of the Labor Code of the Russian Federation) does not limit the duration of a business trip to either a minimum or a maximum period. This means that the duration of the business trip is determined solely by the employer, taking into account the nature of the assignment to the employee. Therefore, a one-day business trip of an employee is not against the law.

One day trip. What is this trip?

At the same time, the expediency of a daily return is determined by the employer based on the following factors:

how far is the distance from the workplace to the place of business trip;
is transport communication between these places sufficiently developed and accessible;
whether the business assignment of the seconded employee allows it to be completed quickly and efficiently in a short time;
whether the employee will be able to fully relax after completing the official assignment and returning home, so that the next day he can go to work and work.

Travel expenses for one day of business trip

For a one-day trip, apply general rules articles 167, 168 of the Labor Code of the Russian Federation on guarantees, but with some exceptions.

Thus, travel expenses for a posted worker are always reimbursed upon presentation of travel documents, as well as other expenses incurred with the permission/knowledge of the employer.

The costs of renting a dwelling are reimbursed only in cases where, in agreement with the head of the organization, the employee remains at the place of business trip at the end of the working day, and upon presentation of the relevant documents (checks from the hotel, contracts with the owner of the home, etc.).

Per diem expenses for business trips for 1 day in Russia are not paid due to a direct indication of this in par. 4 p. 11 of the Regulations on Features.

If the employee is sent abroad for one day, then the daily allowance is paid in the amount of 50% of the daily allowance for business trips abroad, determined by the local regulatory act on business trips (clause 20 of the named Regulation, article 168 of the Labor Code of the Russian Federation).

Daily allowances for one-day business trips did not change in 2016, although there was a bill to abolish them. Perhaps this will happen in next year. But until this happens, the old rules remain in force.

Are daily allowances paid for 1 business day?

Nevertheless, the employer has the opportunity to pay the analogue of per diem expenses to those who are sent for one day.

If in the local position of the organization on business trips (or the corresponding order) to establish the possibility of paying compensation instead of daily allowance for business trips for one day, then the employees will not be offended. Just avoid the word "per diem" in the name of this payment.

Arranging a day trip

IN commercial organization the procedure for sending on business trips can be established by a local regulatory act (for example, a regulation on business trips) specifying this procedure (part 4 of article 168 of the Labor Code of the Russian Federation).

If such a local act is absent or this procedure is not specified in it, then the general one established by the Regulations on Peculiarities applies.

There are no differences from multi-day business trips in terms of the procedure for issuing a business trip for 1 day.

The first stage of the procedure is the issuance of an order or instruction of the employer (in writing) on sending an employee on a business trip. In addition to the details required for this document, it defines the place, date and purpose of the trip, you can also indicate the source of funding for the trip and other important points provided for by the local regulations on business trips.

The second stage of registration of a business trip for one day is the issuance of an advance payment to the employee for travel expenses (clause 10 of the Regulations on Peculiarities). It can be carried out both by issuing cash to the employee at the cash desk of the organization, and by transferring accountable amounts to his account. bank card, if the corresponding condition is fixed in the local act on business trips.

If this local act provides for the maintenance of a business trip log (arrived / departed business travelers), then another step will be to make the appropriate entries in them.

Per diem allowance on a business trip for 2017 - changes in the law

When assigning an employee on a business trip, the company not only pays the costs of transport and rental housing, but also pays daily allowances. In connection with the latest expenses, accountants and managers have questions. It is not always clear in what cases these payments are assigned, what is their size and the calculation procedure.

Daily allowance on business trips - changes in legislation for 2017

First you need to understand what the per diem expenses on a business trip are. By article 168 The Labor Code of the Russian Federation defines these payments as an opportunity to compensate an employee for expenses in connection with his residence outside the permanent place of residence.

Until recently, such payments were not taxed in the calculation. Since the beginning of 2017, the Government Decree prescribes certain limits, which are still not subject to tax and insurance contributions:

700 rubles for trips around Russia;
2500 rubles for travel abroad.

The limit of these payments is not limited as before. However, amounts in excess of this limit are now subject to contributions in the standard manner.

Per diem allowance on a business trip in Russia

The minimum daily allowance on a business trip for 2017 in Russia, as well as abroad, is not provided for by law. That is, in practice, accrual is carried out at the discretion of the employer in accordance with the local standards of the organization.

but business trip rules prescribe that the employee should not be in worse conditions than the current ones. Therefore, in order to avoid labor disputes When calculating, it is recommended to adhere to the following minimum framework:

when appointed within the same region - 200-300 rubles;
for another region - from 500 rubles.

The legislation provides that the daily allowance should be prescribed in local position on business trips. It may also be indicated in regulations by which the employee is sent on a trip.

Business trip abroad - daily allowance in 2017

Separately, it is necessary to consider travel expenses when sent abroad. In this situation, it is recommended to follow Government Decree number 812. This regulation prescribes certain costs for each country.

These guidelines apply to employees. budget organizations. Therefore, for non-budgetary companies, they are rather recommendatory in nature. In this matter, it is also necessary to take into account the established threshold of 2500 rubles. All funds that exceed given value are subject to taxation.

The head has the right to independently decide in what currency he pays money to the seconded person. The calculation is made in accordance with the current exchange rate. Central Bank RF.

Daily allowance on business trips in budgetary institutions

Government Decree No. 729 regulates the accrual of all travel allowances. It also prescribes a fixed amount of accruals for expenses per day for trips within Russia. For 2017 for employees budget institutions the daily allowance is 100 rubles.

To calculate payments per day for trips abroad, you must refer to Government Decree number 812. The annex to this document regulates payments according to the calculation for each country separately.

Daily allowance for business trips

One of the main questions that arises when issuing travel allowances is how the daily allowance is calculated on a business trip. It is not difficult to calculate this position. To do this, you need to set the number of travel days. The resulting value is multiplied by the amount specified in the standard.

If, for example, an employee stays outside of Russia for 4 days and arrives on the fifth day, then the payment is calculated according to these values. That is, 4 days are paid as foreign, the fifth - as inside Russia.

Calculation of daily allowance for business trips in 2017

For clarity, we can consider an example of the calculation for 2017. The employee goes on a business trip from the first to the ninth of October. He goes abroad, by order he arrives on the ninth evening, that is, only eight days.

The organization has established that for the country of destination the payment of funds per day is 2800 rubles, and in Russia - 600 rubles. The first value must be multiplied by seven days - 19600 comes out. 600 rubles per day in Russia are added to them, in total 20200 are issued to the seconded person.

But since the limit is exceeded, taxes should also be deducted. Together with insurance premiums, for example, they will amount to 18%. The limit is exceeded by 300 rubles, they also need to be multiplied by 7 days - 2100. Next, you need to find the indicated percentage of the amount received - 378 rubles will need to be paid for exceeding the limit.

Business trip for one day - daily allowance in 2017

The legislation prescribes that a one-day business trip does not require the accrual of per diems. That is, they are actually reimbursed only transport services and organizational costs. However, the local location of the organization may provide for such an accrual to expenses.

Such an amount is usually issued at the rate of 50% of the established amount of charges for trips abroad. In Russia, such funds may not be paid at all, but the employer can issue them as a separate payment on current expenses. Tax on such a payment is not withheld in the calculation if the amount is within the limit.

office work

Trips on behalf of the employer to perform any tasks can be of different duration.

Documenting a business trip for one day raises a number of questions, especially with changes in regulations. Since January 2017, this procedure has been greatly simplified.

What does the law say?

Registration of a business trip must be in accordance with the following legislative regulations:

all articles of chapter 24 of the Labor Code;
approved by the Government, a new regulation on the specifics of sending employees on business trips;
local normative document, which determines the features of travel arrangements on behalf of the administration.

Labor legislation defines a business trip as a trip outside the settlement to complete a work assignment. It is subject to mandatory registration and fixing of expenses.

The worker's journey own initiative travel is not considered and will not be paid.

It is necessary to distinguish one-time trips from work that is carried out on the road.

For example, a number of professions related to the operation and maintenance of transport, transportation and escort of goods and passengers, and some others.

These professions include:

truck drivers;
conductors passenger trains;
forwarders;
flight attendants;
sailors;
long-haul pilots, etc.

For those employees whose main activity is in the nature of constant traveling, travel documents are not issued.

Among employers, there is sometimes an opinion that a one-day business trip does not need special registration.

The legislation does not limit the duration of working trips to either a minimum or a maximum period.

If an employee travels outside the settlement on behalf of his superiors and this is not his job duties, then such a trip will be classified as a business trip, even if it lasts less than a day.

Who can be sent?

On a business trip, even for 1 day, a person who has not concluded an employment contract with the organization cannot be sent.

The legislative acts clearly state that the employer has the right to send only “his” employee on a trip. It does not matter what kind employment contract concluded: fixed-term, indefinite or part-time.

The question deserves special attention - how to arrange a business trip for an employee working part-time.

If such a need arose, then the following steps should be taken:

take written agreement employee;
issue a certificate to the employee, written on the letterhead of the organization and certified by the signature of the management, stating that the employee has been sent on a business trip;
the employee must independently agree on time off or leave without pay, at the main place of work;
further, the execution of a business trip and a report will not differ from the same actions with full-time employees.

Employees of organizations have different attitudes to travel.

For some, this is a reason to increase their professional level, for others, unnecessary problems. Employers should remember that there are certain categories of staff that cannot be sent on business trips.

As a last resort, a receipt is taken stating that they were informed of the right to refuse the trip on behalf of the administration.

employees who have not reached the age of majority;
pregnant employees;
employees working under a student agreement;
women whose youngest child is under three years of age;
parents or guardians raising a child without a spouse;
workers caring for disabled relatives, with a medical certificate;
persons with disabilities, if they are prohibited from traveling for medical reasons.

The procedure for calculating the average earnings upon dismissal can be found here.

Registration

The minimum duration of a business trip is not defined by law. It can be both multi-day and less than a day, without an overnight stay.

Any travel on behalf of the employer must be arranged in accordance with the current amendments to the regulations.

In 2017, the number of required documents decreased. Prior to this, the following were required:

unified order to send on a business trip;
travel certificate;
job assignment;
financial report on reimbursed expenses.

These documents actually duplicated their content and greatly hampered the workflow in personnel departments. The decision to simplify travel arrangements on behalf of the administration was logical and natural.

Currently, an order is a mandatory document for issuing a business trip. Moreover, it does not have to be an approved, unified form.

The organization independently decides what types of personnel orders it will use in its work. This must be noted in the instructions for record keeping.

Regardless of which form of order the administration of the enterprise has chosen, it must reflect the following points:

number and date of issue of the order on business trip;
surname name patronymic of the seconded worker;
position or place of work of the employee;
the exact name places of business trip (mandatory indication of administrative subordination);
the days of the beginning and end of the trip, if the period is less than a day, then the date will be the same;
the purpose of the trip on behalf of the employer;
organization paying for the trip;
a mark of familiarization with this order from the employee himself, and from interested parties.

Unified order forms can be downloaded here:

Registration of a service assignment and a travel certificate is no longer mandatory.

If the employer decides that these documents are necessary, then the data from the order is transferred to them. The obligatory use should be noted in the local regulatory document.

Another document that has lost relevance at the present time is the register of seconded employees.

Previously, two journals were kept in organizations:

accounting for employees leaving on business trips;
accounting of employees of third-party organizations who arrived on a business trip.

After the adoption of the relevant government decree, from August 8, 2017, these journals are closed and archived, or destroyed.

To account for employees who left on business trips, it became enough to make a note in the time sheet.

Opposite the employee's last name, under the date of the trip, either the letter K or the code 06 is put. Without indicating the number of hours, even if this is a business trip for one day.

How is a one-day business trip paid?

There are no significant differences in the design of a business trip for a period of less than a day, from longer trips.

Both in accounting and personnel documents these days are counted and paid equally:

if the day of the trip fell on a worker, then the employee receives an average salary;
if the business trip coincided with a holiday or weekend, the employee is paid double the amount of the average wage.

The main difference between compensations is that daily allowances are not paid for a one-day business trip in Russia.

If an employee travels abroad for a period of less than one day, then he is paid half the amount due.

For a trip for several days, the law provides for mandatory compensation that is not subject to VAT, these are:

up to 700 rubles in Russia;
up to 2500 rubles in case of a trip abroad, paid in the currency of the host country.

However, the employer should not leave his employees without per diems or any compensation.

The law does not oblige, but does not prohibit the return of expenses to employees for staying in another locality. Typically, such a payment is made out as compensation and may be equal to the usual amount.

The obligation to return expenses for business trips less than a day must be spelled out in a collective labor agreement.

Otherwise, the head issues an appropriate order on additional payments employee.

The difference between a business trip and a simple trip is the payment by the employer of the main expenses.

Typically, an employee is given advance funds for the following needs:

travel expenses to the place of business trip and back;
living expenses;
additional expenses, they are associated with living outside the home, the so-called daily allowance, in 2017 they remained relevant for long business trips;
other expenses paid with the permission of the employer - for example, food or travel in public intracity transport.

An employee who travels for a one-day trip must be compensated for the cost of travel.

And in some cases, accommodation, for example, if the time of departure from the place of business trip is rather late, and the employee needs to rest before the trip. It can be a paid rest room or a hotel room at a train station or airport.

An employee can travel by personal or company vehicle.

In this case, a memo is drawn up. It justifies the need for this type of movement, prescribes the route and indicates the approximate cost.

The employer compensates the cost of fuel and lubricants based on kilometers. Checks from gas stations are presented as proof of spending.

If the day of the trip on behalf of the employer falls on a weekend or holiday, then it is paid at double the rate. This will be framed as if the work shift fell on a non-working day.

How to extend a business trip for an employee? Find out here.

What payments are due upon dismissal? Information is here.

General rules for sending an employee on a business trip for one day in 2017

The administration issues a business trip order. It can be either the already familiar unified form, or a free one, but necessarily approved by a local regulatory act;
The employee is given advance funds for travel and compensation in return for per diem expenses;
An employee of the personnel department makes a mark in the report card. On the day of absence of the employee, an alphabetic or numeric code is put, even if the trip fell on a weekend or holiday;
Upon return, the employee, within three working days, provides an advance report and documents on actual expenses - checks, travel documents, receipts;
If the employee travels by personal transport, then upon arrival a memo is drawn up, indicating the route and cost of fuel and lubricants.

In 2017, the design of one-day business trips has become much simpler and more concise.

To send staff on a trip for one day, it is enough to issue an order. Funds for travel, accommodation and reimbursement of expenses are issued by the accounting department.

Before them, the employee reports after returning. Simplification of workflow should have a positive impact on the quality of work of employees.

Trips on behalf of the employer to perform any tasks can be of different duration.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Documenting a business trip for one day raises a number of questions, especially with changes in regulations. Since January 2019, this procedure has been greatly simplified.

What does the law say?

Registration of a business trip must be in accordance with the following legislative regulations:

all articles of chapter 24 of the Labor Code;
approved by the Government, a new regulation on the specifics of sending employees on business trips;
a local regulatory document that defines the features of travel arrangements on behalf of the administration.

Labor legislation defines a business trip as a trip outside the settlement to complete a work assignment. It is subject to mandatory and cost fixing.

An employee's travel on his own initiative is not considered a business trip and will not be paid.

It is necessary to distinguish one-time trips from work that is carried out on the road.

For example, a number of professions related to the operation and maintenance of transport, transportation and escort of goods and passengers, and some others.

These professions include:

truck drivers;
conductors of passenger trains;
forwarders;
flight attendants;
sailors;
long-haul pilots, etc.

For those employees whose main activity is in the nature of constant traveling, travel documents are not issued.

Among employers, there is sometimes an opinion that a one-day business trip does not need special registration.

The legislation does not limit the duration of working trips to either a minimum or a maximum period.

If an employee travels outside the settlement on behalf of his superiors and this is not his job duties, then such a trip will be classified as a business trip, even if it lasts less than a day.

Who can be sent?

On a business trip, even for 1 day, a person who has not concluded with the organization cannot be sent.

The legislative acts clearly state that the employer has the right to send only “his” employee on a trip. It does not matter what type of employment contract is concluded:, or.

The question deserves special attention - how to arrange a business trip for an employee working part-time.

If such a need arose, then the following steps should be taken:

take the written consent of the employee;
issue a certificate to the employee, written on the letterhead of the organization and certified by the signature of the management, stating that the employee has been sent on a business trip;
the employee must independently agree on or, at the main place of work;
further, the execution of a business trip and a report will not differ from the same actions with full-time employees.

Employees of organizations have different attitudes to travel.

For some, this is a reason to improve their professional level, for others, unnecessary problems. Employers should remember that there are certain categories of staff that cannot be sent on business trips.

As a last resort, a receipt is taken stating that they were informed of the right to refuse the trip on behalf of the administration.

employees who have not reached the age of majority;
pregnant employees;
employees working under a student agreement;
women whose youngest child is under three years of age;
parents or guardians raising a child without a spouse;
workers caring for disabled relatives, with a medical certificate;
persons with disabilities, if they are prohibited from traveling for medical reasons.

Registration

The minimum duration of a business trip is not defined by law. It can be both multi-day and less than a day, without an overnight stay.

Any travel on behalf of the employer must be arranged in accordance with the current amendments to the regulations.

In 2019, the number of required documents decreased. Prior to this, the following were required:

unified order to send on a business trip;
travel certificate;
financial report on reimbursed expenses.

Currently, a mandatory document for a business trip is. Moreover, it does not have to be an approved, unified form.

The organization independently decides what types of personnel orders it will use in its work. This must be noted in the instructions for record keeping.

Regardless of which form of order the administration of the enterprise has chosen, it must reflect the following points:

number and date of issue of the order on business trip;
surname name patronymic of the seconded worker;
position or place of work of the employee;
the exact name of the place of business trip (mandatory indication of administrative subordination);
the days of the beginning and end of the trip, if the period is less than a day, then the date will be the same;
the purpose of the trip on behalf of the employer;
organization paying for the trip;
a mark of familiarization with this order from the employee himself, and from interested parties.

Unified order forms can be downloaded here:

Registration of a service assignment and a travel certificate is no longer mandatory.

If the employer decides that these documents are necessary, then the data from the order is transferred to them. The obligatory use should be noted in the local regulatory document.

Another document that has lost relevance at the present time is the register of seconded employees.

Previously, two journals were kept in organizations:

accounting for employees leaving on business trips;
accounting of employees of third-party organizations who arrived on a business trip.

After the adoption of the relevant government decree, from August 8, 2019, these journals are closed and archived, or destroyed.

It became enough to account for workers who left on business trips.

Opposite the employee's last name, under the date of the trip, either the letter K or the code 06 is put. Without indicating the number of hours, even if this is a business trip for one day.

How is a one-day business trip paid?

There are no significant differences in the design of a business trip for a period of less than a day, from longer trips.

Both in accounting and in personnel documents, these days are taken into account and paid in the same way:

if the day of the trip fell on a worker, then the employee receives an average salary;
if the business trip coincided with a holiday or weekend, the employee is paid double the amount of the average wage.

The main difference between compensations is that daily allowances are not paid for a one-day business trip in Russia.

If an employee travels abroad for a period of less than one day, then he is paid half the amount due.

For a trip for several days, the law provides for mandatory compensation that is not subject to VAT, these are:

up to 700 rubles in Russia;
up to 2500 rubles in case, paid in the currency of the receiving party.

However, the employer should not leave his employees without per diems or any compensation.

The law does not oblige, but does not prohibit the return of expenses to employees for staying in another locality. Typically, such a payment is made out as compensation and may be equal to the usual amount.

The obligation to return travel expenses for less than a day should be spelled out in.

Otherwise, the manager issues an appropriate order for additional payments to the employee.

The difference between a business trip and a simple trip is the payment by the employer of the main expenses.

Typically, an employee is given advance funds for the following needs:

travel expenses to the place of business trip and back;
additional expenses, they are associated with living outside the home, the so-called, in 2019 they remained relevant for long business trips;
other expenses paid with the permission of the employer - for example, food or travel in public intracity transport.

An employee who travels for a one-day trip must be compensated for the cost of travel.

And in some cases, accommodation, for example, if the time of departure from the place of business trip is rather late, and the employee needs to rest before the trip. It can be a paid rest room or a hotel room at a train station or airport.

An employee can travel by personal or company vehicle.

In this case, a memo is drawn up. It justifies the need for this type of movement, prescribes the route and indicates the approximate cost.

The employer compensates the cost of fuel and lubricants based on kilometers. Checks from gas stations are presented as proof of spending.

If the day of the trip on behalf of the employer falls on a weekend or holiday, then it is paid at double the rate. This will be framed as if the work shift fell on a non-working day.

General rules for sending an employee on a business trip for one day in 2019

The administration issues a business trip order. It can be either the already familiar unified form, or a free one, but necessarily approved by a local regulatory act;
The employee is given advance funds for travel and compensation in return for per diem expenses;
An employee of the personnel department makes a mark in the report card. On the day of absence of the employee, an alphabetic or numeric code is put, even if the trip fell on a weekend or holiday;
Upon return, the employee, within three working days, also provides documents on actual expenses - checks, travel documents, receipts;
If the employee travels by personal transport, then upon arrival a memo is drawn up, indicating the route and cost of fuel and lubricants.

The peculiarity of a business trip is that its duration is determined by the complexity of the task of the leader. Its execution may take one day, or it may take several months.

At the same time, the organization of a business trip is connected with the execution of the instructions of the employer. Accordingly, the employer is obliged to provide the employee with accommodation and compensate him for all expenses incurred in connection with the trip. One of the forms of keeping a person during a business trip is the payment of daily allowances.

Do I need to book a business trip for one day?

Labor legislation establishes the obligation of all employees to observe the time of work and rest at the enterprise. The specified time is noted in the time sheet. At the same time, in this document certain codes are affixed that indicate this or that time - being on temporary disability, secondment to another territory, decree, and so on.

But what if the business trip falls on a weekend? How to pay her superiors for a seconded worker? The answer is in the article at the link.

At the same time, several arguments should be highlighted that indicate the importance of organizing trips, albeit for one day:

You need to make a note on the time sheet. If you do not arrange a trip, it will turn out that the employee did not go to work for an unexcused reason. And this means absenteeism and the need to apply disciplinary measures to him;
In addition, there is the issue of compensation associated with the trip. First of all, we are talking about travel expenses. When leaving, the employee is forced to purchase bus tickets or pay for gasoline from company vehicles. Therefore, these costs should be reimbursed at the expense of the employer. And without formalizing a business trip, it will be impossible to do this;
Making a business trip is also important for accounting for the total hours worked.

The specified day should not fall out of the work experience of the person. It must be taken into account as a waste and paid. Therefore, clearance is mandatory. Therefore, the employer must prepare a special order or order in this regard.

How to arrange a business trip for one day?

There are two options for sending employees on business trips. Therefore, the employer has the right to issue a travel order or order. Both of these forms of expressing the decision of the authorities are equivalent. They have the same force and are binding.

In general, the order of registration is as follows:

When departure is required, the head of the unit informs the higher management about it. The message is in the form memo. It indicates the rationale for the departure and the tasks that are recommended to be assigned to the employee;
memo reviewed by company management. If it is justified, then the manager should instruct personnel service prepare a business trip order;
The completed document is signed by the head and reported to the employee. In this case, the employee is obliged to familiarize himself with it against signature.

The employee does not have the option to cancel the trip. The only exceptions are certain categories of employees. These include women with children under 14 and other dependents, disabled people and similar employees.

One day travel request

The sample one day travel order includes the same provisions as any other business travel order.

Among these conditions, the main ones should be listed:

It is necessary to reflect the purpose of the departure. It could be a trip to a meeting in regional center or any basis basis. At the same time, the employee is obliged to report on the implementation of the manual. In cases of need, it is possible to require the submission of documents;
Departure period must be specified. If this is one day, then it must be included in the text of the administrative act;
An important circumstance is the inclusion of information about the person who is going on a trip.

In this case, you need to indicate his position and passport data. The original order, signed by the employee, must be kept in the archives of the organization.

Business trip for one day, is per diem allowed or not?

It must be said that the daily allowance is a cash payment to all employees who are on business trips. They are paid for each day of departure in an amount set by the employer. However, daily allowance for a business trip for one day is not paid.

This provision is contained in the law. Therefore, if the departure and return to work is carried out within one day, then you do not need to pay daily transfers. But, fare the employer must reimburse.

Daily allowance for a business trip for one day - calculation

If we talk specifically about the daily content, then it is not listed. After all, the duration of the departure did not exceed one day and the employee did not spend the night outside the house during the trip. In this case, the specified working day is included in the total length of service and is paid according to the average income. Therefore, he will not be lost.

Does a 2 hour trip count as a business trip? Arranging a day trip

Business trip registration

Payment of average earnings

per diem

Reimbursement Accounting

General provisions

Otherwise...

How to book a business trip

Daily allowance

Payment of expenses incurred

Peculiarities

Who can be sent?

Normative base

One day business trip

In Russia

Abroad

Registration procedure

How is it paid?

Are daily allowances paid?

The amount of daily allowance for a one-day business trip in 2017-2018

Does a day trip count as a business trip?

How to calculate per diem for one day of a business trip in 2017-2018?

Is per diem allowance for a one-day business trip?

What is a daily allowance?

When is per diem paid?

Peculiarities of per diem payment for one-day business trips

Taxes and per diem contributions for a one-day business trip

What documents are issued per diem for employees sent for 1 day?

Rules for withholding taxes and insurance premiums when accounting for expenses for the payment of daily allowances

Business trip for one day: how to pay

One day trip. What is this trip?

Travel expenses for one day of business trip

Are daily allowances paid for 1 business day?

Arranging a day trip

Per diem allowance on a business trip for 2017 - changes in the law

Daily allowance on business trips - changes in legislation for 2017

Per diem allowance on a business trip in Russia

Business trip abroad - daily allowance in 2017

Daily allowance on business trips in budgetary institutions

Daily allowance for business trips

Calculation of daily allowance for business trips in 2017

Business trip for one day - daily allowance in 2017

office work

What does the law say?

Who can be sent?

Registration

How is a one-day business trip paid?

General rules for sending an employee on a business trip for one day in 2017

What does the law say?

Who can be sent?

Registration

How is a one-day business trip paid?

General rules for sending an employee on a business trip for one day in 2019

Do I need to book a business trip for one day?

How to arrange a business trip for one day?

One day travel request

Business trip for one day, is per diem allowed or not?

Daily allowance for a business trip for one day - calculation

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