Didn't go on a business trip. Business trip: direction, order, conditions, terms, payments, employee consent

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

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

Let's start in order.

What is considered a business trip?

Business trip concept

A business trip is an employee’s trip to another area to carry out an official assignment outside his place of residence. permanent job by order of the manager. In this case, the place of permanent work is considered to be the unit in which the employee works in accordance with labor contract or an order for employment. If an employee of a separate division (branch), which is located in another area, goes to the head office, this will also be a business trip. And vice versa.

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

Who will go on a business trip

You can only go on a business trip full-time employee with whom it is concluded employment contract. However, this condition alone is not enough.

According to the Labor Code, you cannot send on business trips:

• pregnant women;
• employees under 18 years of age (except creative workers funds mass media, cinematography organizations, theaters, theatrical and concert organizations, circuses, as well as professional athletes);
• employees working under an apprenticeship contract (if the business trip is not related to their professional training).

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

Similar rights are granted to employees who have disabled minor children or people who have been disabled since childhood, as well as employees who care for sick family members in accordance with a medical report.

Departure of a freelancer

Travel of the employee with whom he is contracted civil contract(for example, a contract or assignment) is not considered a business trip. However, the company can reimburse such an employee for travel expenses. To do this, the costs incurred must be:

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

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

It happens that a person who is not affiliated with the company is sent on a business trip. official relations. This may be the most different reasons: an employee may be on the staff of a “friendly” company or even receive unofficial salary.

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

The fact that an employee carries out the company’s task already indicates that he has fulfilled labor responsibilities. And once a person starts work, the employment contract is automatically considered concluded (Article 67 of the Labor Code), even if it is not drawn up on paper. Therefore no tax consequences the company and the employee are not threatened. The same opinion is shared by the arbitration courts (resolutions of the Federal Antimonopoly Service of the Moscow District dated December 5, 2003 No. KA_A40/9726_03 and the Federal Antimonopoly Service Volga-Vyatka district dated July 29, 2003 No. A31_541/ 1).

However, in order to avoid claims during the audit, it is better to draw up fixed-term employment contracts during business trips with freelance workers.

How long does the business trip last?

The duration of the business trip in each specific case is determined by the employer, taking into account the volume, complexity and other features of the official assignment. This is stated in paragraph 4 of Government Resolution No. 749 of October 13, 2008 “On the specifics of sending employees on business trips.”

Wherein minimum term business trip is not established. So it can last even one day.

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

Business trip documents

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

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

Service assignment (form No. T410a)

The official assignment for sending an employee on a business trip is drawn up by his immediate supervisor.

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

What you need to indicate

The job description states:

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

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

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

The official assignment must be kept in the company archives for five years.

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

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

After this, the document, together with the travel certificate and advance report transferred to the accounting department.

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

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

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

When to use forms

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

The order must indicate:

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

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

The business trip order is signed by the head of the company. Seconded employees must read the order and sign for it.

The order is drawn up in one copy and stored in the archives for five years. ( Download sample orders for sending employees on business trips)

Travel certificate (form No. T410)

Along with the order to be sent on a business trip, the personnel service issues a travel certificate. Based on this, the accounting department pays the employee per diem allowance.

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

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

When a certificate may not be issued

Travel certificates may not be issued for:

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

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

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

A sample travel certificate is shown on the next page.

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

To send an employee on a business trip, you need to know:

• what is considered a business trip;
• who should not be sent on a business trip;
• what guarantees to provide to the employee;
• how long does the business trip last?
• what documents to submit?

What is considered a business trip?

Only the head of the institution can send an employee on a business trip. Include a clause on business trips in the Labor Regulations.

A business trip is considered to be an employee’s trip to another location to carry out an official assignment outside the place of permanent work.

A place of permanent work is a unit in which an employee works under the terms of an employment contract. If an employee goes to the head office, but works in a branch or separate division in another location, this is also a business trip. And vice versa.

If an employee’s work constantly takes place on the road, then his business trips are not business trips. Departure by personal matters, even if the employee has agreed with the manager, this is also not a business trip.

A trip by an employee who works under a civil contract (for example, a contract or assignment) is not considered a business trip. But the institution may reimburse such an employee for travel expenses if the costs:

• directly related to the work he performed;
• documented.

Specify the provision for compensation of costs in the contract.

Who can be sent on a business trip

You can send a full-time employee who works under an employment contract on a business trip (clause 2 of the Regulations, approved by resolution Government of the Russian Federation dated October 13, 2008 No. 749, hereinafter referred to as the Regulations). This applies to business trips in Russia and abroad. A person is obliged to go on a business trip if the employer so orders, even when this condition is not in the employment contract (Article 57 of the Labor Code of the Russian Federation). If an employee refuses to travel without good reasons, he violates labor discipline(Articles 192, 193 of the Labor Code of the Russian Federation).

Who should not be sent on a business trip

You cannot go on a business trip:

• pregnant women;
• employees who work under an apprenticeship contract. An exception is when the business trip is related to apprenticeship;
• workers who have not reached 18 years of age. The exception is minor athletes and creative workers.

This follows from part 1 of article 259, part 3 of article 203, articles 348.8 and 268 Labor Code RF.

Which employees can be sent on a business trip only with their consent?

Employees who can be sent on business trips only if they give written agreement:

• women who are raising children under three years of age;
• mothers and fathers who are raising children under five years of age alone;
• parents of disabled children;
• workers who care for sick family members in accordance with a medical report.

If such an employee has not given written consent to the trip, the cultural institution is obliged to send another person. Inform employees of their right to refuse travel. To do this, fill out single document, in which there will be columns “refuse” and “agree”.

How to submit a business trip notification?

The institution issued a notice of sending an employee on a business trip, who has the right to refuse it.

An institution that sends workers on a business trip without written consent will be subject to administrative responsibility(Article 5.27 of the Code of Administrative Offenses of the Russian Federation). The organization will be fined 30,000-50,000 rubles. or suspend its activities for 90 days. Officials will be punished with a fine of 1000-5000 rubles.

An institution has the right to second a disabled employee if this does not contradict its individual program rehabilitation.

Read for free in the “Culture” system:

According to the Labor Code of the Russian Federation, a business trip is interpreted as a trip by an employee at the direction of the employer to certain period, the purpose of which is to perform an official task outside of one’s place of work.

It is worth noting that trips of employees whose duties are directly related to travel or are carried out on the road are not considered business trips.

The specifics of business trips are defined in the “Regulations on the specifics of sending employees on business trips.”

Step-by-step procedure for sending an employee on a business trip

1. Determining the purpose of the trip and suitable person for execution travel assignment.

It should be remembered that there are categories of citizens who are prohibited from being sent on business trips. Some employees must be notified before travel that they have rights to refuse travel and must obtain written consent to do so. work trip. For such employees, the business trip must be processed in this way: the employer sends the employee a notification in in writing about an upcoming business trip, which states that the employee has the right to refuse it. If the employee agrees, documents confirming this fact, are registered with the enterprise. By agreeing to the business trip, the employee indicates that he has actually read the notification, puts the date and signature.

Another important point V at this point: the employee may not carry out instructions that are not included in the list of his direct functional responsibilities, except for the exceptions prescribed in Article 60 of the Labor Code of the Russian Federation.

The purpose of a business trip used to be indicated in the official assignment, but today this document is not mandatory. Another document defining the purposes of the business trip is a memo from the direct supervisor of the posted employee. All documents are subject to mandatory registration at the enterprise.

2. Issuing an order to send an employee.

The order should indicate the period of the business trip and the place where the employee will be sent, the type of transport (travel on public, official transport, personal car employee). If the employer decides not to formalize the official assignment, then the purpose and conditions of the business trip should be detailed in the order. Exists specific pattern order (form) to send an employee on a business trip, which was approved by a resolution of the State Statistics Committee of Russia dated January 5, 2004.

3. Registration of a travel order in determined by the enterprise ok.

4. If the employee was not previously notified about the upcoming business trip, then at this stage he should be notified of this. The employee must sign the travel order.

5. After this, the employee, based on his application and a record of the amount of funds received, is given an advance for business trip expenses (travel expenses, rental housing (hotel services), additional needs).

6. Recording the employee’s departure on a business trip in the accounting journal, if such a procedure has been adopted at the enterprise.

Actions taken after an employee’s arrival from a business trip:

1. Establishing the period of stay of an employee on a business trip. This period confirmed by documents on rental housing or memo, which contains a note from the receiving party about the date of arrival and departure of the employee.

2. Indication of travel time in the time sheet and calculation of remuneration (form No. T-12 and T-13).

3. Arriving back at the enterprise is the most appropriate moment to make advance payments. The employee provides a report on the funds spent, and a calculation is made based on the advance received previously. If an employee was forced to incur additional expenses due to own funds, then the company is obliged to reimburse them. If the employee spent less than the allocated amount, then he is obliged to return the funds to the company’s cash desk within 3 days from the day he returned from the business trip.

If an employee was forced to incur additional expenses from his own funds, the company is obliged to reimburse them.

Nuances of business trips

Often, when employees are sent on business, nuances that are interpreted ambiguously arise, which are quite difficult to understand. Let's try to give answers to the most common questions.

How is an employee’s business trip paid?

An employee on a business trip retains his average daily earnings. When calculating an employee’s salary, days of forced delay and a day off are also taken into account.

Business trip for a part-time employee

A part-time employee can be sent on a business trip on the same basis as other employees. An employee can be sent on a business trip from both workplaces, then the average salary remains the same for all positions held. In a situation where an employee is sent by only one employer, it is necessary to take paid or free vacation. It should be remembered that missing part-time work due to a business trip at the main place of work is considered justified. If the employee was late and did not come to the main workplace, then the employer can legally register this as absenteeism.

Shift worker business trip

In the “Basic Provisions on shift method organization of work” it is clearly indicated that this method of work does not apply to business trips, since it does not have the characteristics of this institute and the corresponding procedure set out above.

At the same time, shift work and business trips are not mutually exclusive phenomena. The sequence of registration of business trips for rotation workers is identical to the general procedure.

Business trip of a foreign worker

Foreign citizens (except citizens Customs Union), workers under a patent have the right to work exclusively in the territory of the constituent entity of the Russian Federation where they were issued a patent. Therefore, on business trips foreign citizens to other subjects of the Russian Federation there is a limit of 40 calendar days in year. There are no such restrictions for business trips abroad.

Dismissal of an employee on a business trip

If an employee without good reason V fixed time did not begin to carry out a business trip, interrupted a business trip, violated its plan, then the employer may regard this as absenteeism and the initiative to terminate contract of employment quite legal. To dismiss an employee on a long business trip, his recall is required. The decision to recall from a business trip should be sent to the employee by email or by fax. The employer also needs to receive explanations and remaining travel allowances from the employee.

Illness of an employee on a business trip

If a posted worker falls ill, it is possible to extend the trip for required period. The employer must cover the employee's expenses and pay for the first 3 days of sick leave. All company expenses are taken into account when calculating taxes. If the employee was sent abroad, then he must receive a certificate from a Russian medical organization.

Death of an employee on a business trip

No one is immune from this. It should be remembered that the organization has the right to take into account the costs of a business trip for an expert group to determine the causes of death as expenses that reduce the tax base. According to Part 2 of Art. 184 of the Labor Code of the Russian Federation types, sizes and conditions of provision to employees specified guarantees and payments in case of death are determined federal laws. Therefore, the costs of transporting the body can be interpreted as socially oriented. Their accounting may cause problems with the tax authorities.

To summarize, it should be said that with the introduction of new rules for processing business trips this procedure has become much simpler and clearer. By adhering to the above procedure for processing business trips, you can avoid drawing up optional documents and problems with tax authorities.