How is working time paid on a business trip? How much does a business trip cost, or what you need to know about paying for travel allowances

Expenses for employee travel are a significant part of the company's costs, affecting the results of the company as a whole. Therefore, it is extremely important to correctly arrange all the necessary supporting documents for a business trip, and it is equally important to take into account all expenses when paying for a business trip, correctly reflecting them on the corresponding cost items. Let's find out how a business trip is paid in 2017.

Payment for travel allowances

Let's consider what expenses are classified as travel expenses. In paragraph 1 of Art. 264 of the Tax Code of the Russian Federation provides a list of costs recognized as expenses when calculating income tax (PIT). An employee sent on a business trip is paid:

• Per diem, which is compensation for the inconvenience associated with living away from home, for each calendar day. The company sets the daily allowance amount independently and fixes it with internal local acts or a collective agreement. The law provides for maximum daily allowance rates that are not subject to personal income tax (Ab. 12, Clause 3, Article 217 of the Tax Code of the Russian Federation) - when traveling within the country they amount to 700 rubles, abroad – 2500 rubles. For example, if an enterprise has determined the daily allowance rate for the Russian Federation at 1200 rubles, then from a difference of 500 rubles. will have to withhold personal income tax;
• Travel costs in both directions, including by taxi, company or personal vehicle. The cost of travel to in full, including service fees carriers, bed fees, etc.;
• Living expenses, including renting an apartment at the place of business trip. Includes costs for renting housing, paying for hotels and Additional services provided for in the price list;
• Other costs taken into account by order of the employer. For example, the cost of registration VHI policy for the duration of a business trip, use of a rented car, taxi or Aeroexpress, services of VIP lounges at airports and train stations, expenses for sending luggage, etc. If these expenses are confirmed by the relevant documents, they can be taken into account when calculating the income tax and simplified tax.

How are travel expenses paid, and what documents are the basis for this?

With the possibility of not having recently issued a mandatory travel certificate and official assignment, the process documentation Business travel has been greatly simplified. Today, to send an employee on a business trip, you only need written order company management. The order form can be developed within the company or use the standard T-9. This document states the purpose and timing of the trip, indicates necessary nuances, for example, if a business trip is planned using personal or official transport.

Payment of travel expenses in 2017 is made in two stages:

• Before the trip, an advance is issued with a note in the advance report of the unified form 0504505, approved by order of the Ministry of Finance of the Russian Federation on March 30, 2015 No. 52n;
• Upon arrival, the employee enters all expenses into the advance report, attaches supporting documents, and submits the document to the accounting department.

How are travel allowances paid: advance payment calculation

So, before sending an employee on a business trip, he needs to pay an advance. Its size is made up of approximate cost travel, housing rental costs and daily allowance for business trips. The advance is issued in cash from the company's cash desk or transferred to bank card specialist The company may non-cash pay expenses (for example, the cost of travel or a hotel room). In this case, the amount of the advance will be reduced by the amount of costs already incurred.

Payment of travel expenses in advance, example:

Specialist of Gorki LLC (Tver) Roshchin R.T. sent on a business trip to Perm for 5 calendar days from August 14 to 18, 2017.

The company paid for railway travel in both directions by transfer from the current account and booked, but did not pay for, a hotel room for 3 days for 3,300 rubles. in a day. The company's collective agreement sets the amount of daily allowance - 700 rubles. in a day. The advance amount is:

• of daily allowance 3500 rub. (700 x 5 days);
• living expenses 9900 rub. (3300 x 3 days)

The total advance amount will be 13,400 rubles. The accountant makes an entry for this amount:

• D/t 71 K/t 50.

Acceptance of travel expenses for accounting

Upon arrival from a business trip, the employee is required to report to expenses incurred and confirm them with documents. The days of a business trip are confirmed by presenting travel documents. If used Personal car, then the employee must attach to the report a memo with documents confirming the costs - gas receipts, etc.

Housing rental expenses are confirmed by providing hotel receipts, apartment rental agreements, etc. Other expenses must also be provided with documentary evidence.

Let's consider an example based on the initial data of the previous one: how business trips are paid if the employee incurs expenses that exceed the advance received. A specialist from Gorki LLC returned from a business trip and submitted a completed advance report on August 21st. Costs incurred:

• daily allowance in the amount of 3500 rubles;
• hotel accommodation 9900 rub.;
• receipt for baggage packing in the amount of 1000 rubles;
• receipt for luggage transportation – 1900 rubles;
• receipt for travel in a cargo taxi (due to the volume of luggage purchased for the needs of the enterprise) – 600 rubles.

Total business trip expenses amounted to 16,900 rubles. Sample of a completed advance report:

Based on this document, approved by the manager, business trip expenses are taken into account and the accountant fills in the following fields:

Business trip expenses are written off to the production account (D/t 20 K/t 71 in the amount of 16,900 rubles), and the overexpenditure is issued to the specialist from the cash desk in the amount of 3,500 rubles. (D/t 71 K/t 50). Thus, the payment for the business trip has been made, and the expenses have been taken into account.

Last modified: February 2019

Presence of out-of-town suppliers and buyers, representative offices and branches without status legal entities, require enterprises to periodically travel workers to the territory of other populated areas. With appropriate paperwork and confirmation of the purpose associated with production activities organization, the trip is considered a business trip. Accountants will have to answer the questions: when and how is a business trip paid? How is salary calculated on a business trip?

Legislative regulation

According to the Labor Code (LC) of Russia (Article 166), a business trip is a trip of an employee by order of the employer to another locality to carry out a specific individual assignment for a certain period (conclusion of contracts, cargo escort, participation in seminars and symposiums, audit of activities subordinate organizations). If it has traveling nature(geologists, truck drivers, watch method), then the trip does not apply to a business trip.

The Labor Code of the Russian Federation guarantees reimbursement of travel expenses (Article 167), and regulates the list (Article 168):

1. Payment for travel if there are supporting documents actual expenses, not exceeding the cost:
   
   • by rail - a compartment car of a passenger or fast train;
   • by plane - economy class cabin;
   • by motor transport – means of transport for public use, with the exception of taxis.

1. Expenses for renting premises - an invoice from the hotel containing the details:
   
   • name of the organization or individual indicating the relevant individual data;
   • information about the room provided and the range of services (if meals are included, then it must be specified on a separate line);
   • prices per day, number of days and total cost.

1. Per diem – expenses reimbursed by an enterprise or entrepreneur for each full or partial calendar day of travel, regardless of the operating mode, including weekends, holidays and travel time. According to Article 217 Tax Code Russian Federation in 2018 for the purpose of no taxation Personal income tax accrual daily allowance cannot exceed:
   
   • within Russian Federation– 700 rubles;
   • in the territory of neighboring and far abroad– 2500 rubles.

The enterprise has the right in local internal documents fix any amount of daily allowance, however, personal income tax must be withheld from the excess amount and contributions to Pension Fund and foundation social insurance, as well as excluded from expenses that reduce taxable profit.

Documenting

A local internal document recommended for enterprises and entrepreneurs by leading editors and auditors is the developed “Regulations on Business Travel”. In the document, it is important to specify the amount of daily allowance, document flow, how many days before the trip travel allowances are issued in part of the advance. Formally, an advance for the purchase of transport tickets can be issued immediately after the order is created.

Starting from 01/08/2015, the travel certificate, official assignment and business trip report are optional documents. The trip is regulated by the manager’s order and the advance report, which requires close attention and clarity when processing.

Business trip order

Documenting business trip begins with the execution of an order from the head of the enterprise, including:

• Full name and position of the employee;
• purpose of the trip;
• travel duration;
• locality;
• problems that need to be solved.

If a delay is necessary, the manager creates additional order about extending the travel period.

Advance report

Reflection of expenses in accounting, payment for business trips and final payment With accountable person are made on the basis of an advance report, which is submitted to the accounting department within 3 working days after arrival.
The appendices to the report are accompanying documents:

• transport tickets;
• invoices, checks and receipts;
• commission fees;
• fee for obtaining documentation;
• currency exchange costs;
• luggage transportation and payment for luggage storage;
• residence documents;
• a copy of the international passport with border crossing marks;
• waybills when traveling to road transport and gas station receipts.

After checking the report by the accountant and approval by the manager, the overspending Money returned to the company's cash desk, the debt is paid to the employee. If the business trip is a moving one, in which month the expenses should be accrued and reflected in accounting is evidenced by the date of approval of the report, which forms the accounting entries.

Calculation of travel allowances

Funds issued on account to an employee during business trips abroad can be either in Russian rubles or in the currency of the country where the employee is sent. After arrival, recalculation is made at the exchange rate National Bank. There are also a number of nuances when traveling for different periods.

One day business trip

Because the minimum term business travel is not established by law, the employer has the right to send an employee to another locality for one day. When confirming contact with economic activity such a trip is recognized as a business trip with payment for travel.

The nuances compared to the usual ones are that for a one-day business trip, daily allowances within Russia are not provided; trip abroad– no more than 50% of the amounts established by local documents.

Formally, it turns out that the company cannot pay compensation without personal income tax taxes And social contributions. Recommendation: create a clause in internal documents explaining the employee’s absence economic benefit, due to which there is no personal income tax. Indirect confirmation in defense of this position is the letter of the Ministry of Finance of the Russian Federation dated 03/01/2013 No. 03-04-07/6189.

Business trip exceeding daily allowance

Enterprise internal administrative document has the right to normalize the amount of daily allowance, both downward and upward. Specific amount is fixed in the employment contract with the employee and can be differentiated among employees.

For example, an employee left for a business trip on 10/05/2018 at 23.15, and arrived on 10/14/2018 at 00.45, the daily allowance according to the internal regulations is 900 rubles. Then:

1. The number of days is 10, since 05.10 and 14.10 are included in the calculation.
2. Daily allowance exceeding the limit: (900-700)*10=2000 rubles;
3. Personal income tax: 2000*0.13=260 rubles.

In addition to personal income tax, it is necessary to charge fees in excess of the limit in social funds except for injuries, and not included in expenses that form taxable profit.

Rotating business trip

In practice, situations often arise when an employee goes on a business trip in one month and returns in another. reporting period. If the trip changes to next month, how to pay for a business trip, when and how much to include in expenses? Are there any restrictions on paying an advance? – questions that arise for accountants.

For example, production worker left on 09/28/2018 for a neighboring village, and arrived on 10/03/2018 according to the order. He presented a transport ticket dated September 28 for departure in the amount of 1,500 rubles excluding VAT and dated October 3 for entry in the amount of 1,400 rubles, and a hotel bill for the amount of 5,000 rubles. On September 27, 2018, he was given an advance in the amount of 6,000 rubles in cash. Daily allowance is 500 rubles according to employment contract. The report was submitted on October 4, 2018.

The accounting entries are shown in the table:

Salary and travel

Payroll travel worker carried out according to average earnings. Billing period counts calendar year, preceding the month the trip began or the number of months in the case of working in the company for less than a year. Vacation pay, sick leave, and downtime are excluded from the calculation.

If working time on a business trip corresponds to working time at the enterprise, then technically it is calculated:

• average daily salary: the total salary received for the year is divided by the number of days actually worked;
• wage fund: average daily earnings multiplied by the number of working days during the trip;
• if the payment based on average earnings is significantly lower than the tariff rate or official salary, then an additional payment up to the appropriate amount is possible, subject to reflection in internal documents.

In case of attraction to labor responsibilities According to the Labor Code, an employee on holidays and weekends is paid in double size. If an event is recorded on a non-working day of a production nature, then for this day the salary is calculated at a double rate or an additional day of rest is provided.

Knowledge legal aspects accrual and payment of travel expenses allows you to competently build a chain “ personnel accounting– accounting – employee – budget”, work highly productively with inspection structures, optimize Accounting and taxation.

Free question lawyer

Need some advice? Ask a question directly on the site. All consultations are free. The quality and completeness of the lawyer’s response depends on how completely and clearly you describe your problem.

Business trip is business trip undertaken by the employee in the interests of the employer. For its implementation it is allocated certain period, the goal is to complete a separate task.

If the work involves permanent stay on the road or traveling in nature, then such trips are not considered business trips according to Article 166 of the Labor Code of the Russian Federation.

To send an employee on a business trip, the manager issues order, which is prepared by the HR department. Before sending an employee on a trip, you need to make sure that this is possible:

1. An employee cannot be required to perform work that is not included in the employment contract.
2. It is prohibited to send pregnant women on business trips.
3. It's impossible without written consent send single parents with children under 5 years old, mothers with children under 3 years old, employees with disabled children.
4. It is prohibited to send an employee if he cannot travel for health reasons.

If the HR department needs to obtain a person’s consent to a business trip, it is necessary to draw up notification, in which the employee can express his consent. The notice must be recorded in the Notice and Proposal Log.

Until 2015, the HR department filled out a travel certificate with an attachment job assignment By established forms T-10 and T-10a. Since 2015, the use of travel certificates is not mandatory, and the accounting department has no right to require its availability.

The organization may still use unified forms, enshrining this right in a local regulatory act.

If the employer refuses to use unified documents in the direction order it is necessary to indicate purpose of arrival. Order in mandatory is registered in the log of orders for personnel.

Legislative changes in 2018

Changes in legislation consolidate simplification of document flow, adopted since 2015. Seconded under new rules may not report to in writing on your trip.

According to the law, trips to separate division located in another administrative district, is equal to business trips.

The most significant changes affected the amount of insurance premiums calculated on daily allowances. Previously, according to Law No. 212-FZ, daily expenses were not subject to insurance contributions to extra-budgetary funds and contributions for injuries.

Recorded for 2018 a certain amount, which is not subject to taxation:

• 700 rubles daily allowances when traveling around Russia;
• 2500 rubles outside of Russia.

Since the organization is internal normative act can set any amount of daily allowance, then all amounts exceeding the limit are subject to taxation with insurance fees, except for injuries.

After the order is issued, the posted employee is given cash advance for implementation necessary expenses . In paid office expenses includes:

• travel payment;
• rental of residential premises;
• daily allowance;
• costs for official purposes on behalf of management;
• other associated costs.

Payment of travel costs to and from the business trip includes the costs of public transport to the station, airport, movement within the destination from the hotel to the place of work, provided that the employee provides route receipts, tickets.

When traveling by air, the employee brings a printout electronic ticket And boarding pass. Using railway transport to the list necessary documents includes tickets, control coupons, also paid insurance fees and linen.

If an employee leaves for a business trip on personal transport, then he must write a memo, attach waybill and gas station receipts.

Travel expenses are paid V full size according to the documents, but the organization can consolidate the restrictions with a local act, for example, establish payment for air travel only in economy class. If an employee, contrary to the regulations, buys a business class ticket, the employer has the right to refuse to compensate for the difference in the cost of tickets in the absence of objective reasons.

For confirmation of costs for renting residential premises the employee keeps the receipt, check or invoice received at the hotel. The price includes accommodation and additional services provided at the hotel.

If an employee rents an apartment, he enters into an agreement that will serve as proof of the costs incurred. If he does not submit documents, then the employer is allowed to determine the amount of compensation at his own discretion.

Per diem is employee expenses other than travel and accommodation. They often serve to offset food costs. By internal regulations, the employer can independently regulate the amount of daily allowance depending on the position held and the region, but no less legislative level. If the trip takes place within one day, then the daily allowance may not be paid.

Business expenses may be any. The types of such costs are not regulated by law and are discussed within the organization. In any case, the person must submit full package documents.

IN other related expenses may include:

• service or commission fee;
• insurance fee;
• for obtaining a visa, passport;
• for the return or exchange of tickets;
• mobile connection.

Calculations of earnings for travel days

The period of time spent by an employee on a business trip is considered workers, therefore, in addition to compensation of costs, a person needs to pay a salary. In the work time sheet, days of business travel are marked with the letter "TO".

By average earnings

Calculation can be made by average earnings. To count average earnings, you need to take into account all types of payments pre-established by the remuneration system for the previous 12 months of business trip.

That is, it will be actual accrued earnings with all bonuses. The amount of wages accrued for 12 months is divided by the number of working days in the billing period and multiplied by the number of working days of the trip.

Example: business trip lasts from October 1 to October 7, 2017, working days - 5. To calculate, you need to take the amount of payments from October 1, 2016 to September 30, 2017. Monthly salary is 11,500 rubles:

• for the period from October 1, 2016 to June 30, 2017, the employee was accrued 103,500 rubles;
• from July 1 to July 31, the employee was on vacation, vacation pay amounted to 11,607 rubles;
• from August 1 to September 30 he received 23,000 rubles;
• the total amount of payments for 12 months will be 138,107 rubles.

Actual salary received:

138,107 – 11,607 = 126,500 rubles.

Since vacation time is not included in the calculation, the average earnings will be calculated in the following way:

126,500 rubles / 225 working days = 562.22

562.22 * 5 working days of a business trip = 2811.11 rubles.

IN in this example The calculation of travel allowances with excluded days, which were the days of regular annual leave, was considered.

By salary

If the organization uses summarized working time recording, then the calculation of average earnings should be done not by days, but by hours.

Example: The organization has adopted a 40-hour work week. The employee was on a business trip for 3 working days in October 2017, that is, 24 hours. The billing period from October 1, 2016 to September 30, 2017 is 247 in working days, and 1973 in hours. During this time, the employee was accrued 138,000 rubles.

138,000 rubles / 1973 hours = 69.94 per hour

69.94 * 24 hours = 1678.66 rubles.

It happens that remuneration for the period of a business trip based on average earnings is lower than if the calculation was made based on salary. Previously, management could choose the calculation method and lean in favor of salary calculation.

However, according to Article 139 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation No. 922, the legislator strictly states that it is necessary to calculate travel allowances based on average earnings. For the calculation of the salary, the employer will be attracted to administrative responsibility.

Also allowed in local regulatory documents The organization will establish payment of the difference before the salary, but it will be formalized as the difference between the accrued average earnings and salary.

In case of incomplete year

If the person did not work for the organization for a full 12 months before the start of the business trip, then the calculation of average earnings is made for the actual working hours. If we return to the previous example, we get following:

1. The employee started working on May 1, 2017.
2. The number of working days from May 1, 2017 to September 30, 2017 is 106.

Paid for the period:

11,500 rubles * 5 months = 57,500 rubles.

Average earnings:

57,500 rubles / 106 working days = 542.45

Remuneration for the period of business trip:

542.45 * 5 days = 2712.26 rubles.

Excluded days

During the period of calculating working days to determine average earnings not included:

• vacation days;
• days of sick leave;
• weekends and holidays;
• time of maternity leave;
• downtime due to the fault of the employer;
• leave without pay;
• time of previous business trips;
• additional paid days for caring for disabled children.

Accordingly, payments for these periods are not included in the calculation of average earnings. Calculation of average earnings without taking into account the above periods is called with excluded days.

Specific refund conditions

The travel time for the purpose of payment of daily allowance is considered By calendar days . The days of departure and arrival constitute the calculation period.

The time spent on the road to the airport or train station is added to the period of the business trip. A person may not go out permanent place work on the day of departure or arrival by agreement with the manager.

If departure or arrival falls on a day off, then for a person he is considered a worker if this did not happen on his initiative.

Daily allowance for these days are paid. As for the average daily earnings, then, by agreement with the employer, the person receives an additional paid day off or double average daily earnings.

Example: The employee left home on October 7, 2017 (Saturday) to begin the assignment early on Monday morning. On October 8, he arrived at the hotel, which means he spent two days off on the road.

The business trip will last until October 12. The organization must pay the average salary for 4 working days and double the amount for 2 days off. The average daily income is 562.22 rubles.

562.22 rubles * 4 workers. days = 2248.88 rub.

562.22 rubles * 2 workers. days = 1124.44 rub.

1124.44 rubles * 2 = 2248.88 rubles.

2248.88 + 2248.88 = 4497.76 rubles of total income

Payment for meals to a posted employee is not provided for by the Business Travel Regulations, but the employer is not prohibited from separately compensating for meals if reimbursement is provided for in a collective agreement or internal regulations on business trips. But unlike travel, accommodation, food costs will be subject to personal income tax.

How is a working day paid on a business trip? The answer to the question is in the video.

Personal income tax will also be levied on daily allowances over 700 rubles in Russia and 2,500 thousand abroad. In addition to personal income tax and insurance premiums, tax accounting All travel expenses included in indirect costs on income tax.

If an employee cannot document expenses, but the employer compensated them, then it is worth considering whether to include them in the calculation of income tax. In most cases, the tax office does not take into account questionable expenses, although it occurs arbitrage practice when the decision was made in favor of the employer.

When calculating the simplified tax system, the principle is the same. Travel expenses are included in the list of expenses for tax purposes if they are documented and economically feasible.

A separate nuance concerns individual entrepreneurs who do not have employees. He cannot be compensated for the costs of his own trips, since he himself is the employer.

In accounting, travel expenses are recorded advance report, since the employee acts as accountable person who received the funds.

In the advance report, based on the documents provided, the accountant is obliged to calculate the cost of travel, accommodation, daily allowance and other expenses. The employee must hand over all documents and write memos.

The accountant additionally applies to advance report a copy of the business trip order, travel certificate and job assignment, if available. All costs are charged to the appropriate accounts depending on accounting policy companies.

Accounting takes into account all expenses that the employer has agreed to compensate, even without supporting documents. Subsequently, documented costs are included in Form No. 2 of the Report on financial results in the line “Administrative expenses”, not confirmed - in the line “Other expenses”.

Daily allowance in Russia and abroad

Legislation defines minimum size daily allowance: in Russia - 700 rubles, abroad - 2500 rubles.

Accordingly, the employer can regulate the amount of daily allowance only in the direction of their increase. The amount of daily allowance must be fixed in local regulations.

The difference in exchange rate, which may have changed by the day of arrival, must be compensated if the employee had to incur additional expenses while staying abroad. While the employee is traveling through the territory of Russia, daily allowances are calculated according to the norms of stay in our country; when crossing the border, accruals occur according to foreign limits.

Payment Features working day on a business trip are presented below.

The billing period is 12 calendar months preceding the month the business trip began, or less if the employee has worked for the company for less than a year.

To calculate travel allowances, only working days are taken into account, and not calendar days, as for calculating vacation pay.

Sick leave, vacations, including without pay, business trips, downtime, etc. are excluded from the billing period (see Article of the Labor Code of the Russian Federation and clause 5 of the Regulations on the specifics of the procedure for calculating the average salary of the Permanent Government of the Russian Federation).

Example:

Petrova A.A. has been working since 02/10/2006, on 02/25/2014 she was sent on a business trip for 5 days.
There are a total of 247 working days in the billing period (from February 2013 to January 2014). There were excluded periods: in August the sick leave period accounted for 8 working days, and in September the annual paid leave period accounted for 14 working days.
Then 247 - 8 - 14 = 225 days actually worked.

2. Determine earnings for the billing period

The calculation of average earnings includes all payments that are provided for by the remuneration system, except for sick leave, vacation pay, financial assistance and other payments social nature(see 2 and 3 of the Regulations on the specifics of the procedure for calculating the average salary of the Permanent Government of the Russian Federation). About accounting features various awards see there in paragraph 15.

If before or during the employee’s business trip there was a salary increase at the enterprise ( tariff rates) in general, for the organization (division) it is necessary to index the average salary for the calculation of travel allowances (see clause 16 of the Regulations on the specifics of the procedure for calculating the average salary of the Permanent Government of the Russian Federation).

Example:

Popova A.A.’s accrual for all months except August and September is 40,000, in August - 26,086.96 rubles, in September - 12,000 rubles. Total for billing period: (40,000 rubles × 10 months) + 26,086.96 rubles + 12,000 rubles = 438,086.96 rubles.

3. Calculate the average daily earnings and the amount of travel allowances

We divide earnings for the billing period by the number of days actually worked in the billing period. Then we multiply the resulting number by the number of days spent on a business trip. Business trips are subject to personal income tax.

Example:

(438,086.96 / 225) × 5 = 9,735.27 rubles of travel allowance must be paid to A.A. Popova. The employee will be charged personal income tax for this amount.

Additional payment before salary

If the payment for travel allowances based on average earnings is significantly less than the salary that the employee would have received if he had not been sent on a business trip, an additional payment can be made up to the actual earnings.

If such additional payment is provided for by labor or collective agreement or local regulations, it can be reduced by tax base on income tax (see clause 25 of Art. Tax Code of the Russian Federation and letters from the Ministry of Finance and).

However, you should always calculate travel allowances based on average earnings, and then compare them with the salary, so as not to worsen the situation of the employee if it is more profitable for him to receive average earnings.

Weekend business trip

If the days of a business trip coincide with days when the employee has a scheduled weekend, and he did not work on these days, payment is made not according to average earnings, but according to the rules for payment on a day off. If the employee was not involved in work on these days, then they are not paid. And if an employee was involved in work on a business trip on a day off or was on the road, the average earnings for such days are not saved. Weekends are paid at least double or single, but with the right to “take off” the day off later (see Article and the Labor Code of the Russian Federation).

When calculating double payment, you need to focus on the employee’s remuneration system used (see letters from the Ministry of Finance and).

Calculation of daily allowances

For each day of being on a business trip, including weekends and non-working holidays, as well as for days of being on the road, including during forced stop on the way, the employee is paid daily allowances (clause 1. Regulation on the specifics of sending workers to business trips, approved Decree of the Government of the Russian Federation

To calculate travel expenses, you need to know not only the payment for the cost of rented housing, but travel compensation and gasoline payments. At the same time, the accountant must take into account the specifics of the legislation when calculating these “expense items” based on the number of business trip days.

Definition of a business trip

The concept of business trip itself often causes controversy:

• Firstly, if official activity employee has a traveling nature of work, then a priori such travel does not apply to business trips.
• Secondly, if you are sent on a business trip within one territorial district, then the company may not “count” this as a business trip, but the execution official duties in collaboration with third parties, which is quite acceptable (for example, your trip is related to the submission of corporate reports).

A woman who is pregnant or has a history of pregnancy cannot be sent on a business trip. minor children, as well as an employee caring for a sick family member or having a disabled child.

Travel dates and details

The duration of a business trip is determined from the day the employee leaves the office for the destination point until his arrival at the office. In this case, payment for the employee’s accommodation is provided not only as payment for the rented premises, but also daily allowances (food, additional expenses), as well as direct travel or gasoline costs.

The nuances that touched upon accounting for managing travel expenses:

• You can confirm the duration of your stay on a business trip not only travel document, but also documents confirming residence in the leased territory, or a memo from the landlord.
• It is necessary to keep a log of employees who have left and arrived from a business trip.
• Due to cancellation travel certificate, official assignment and report on the work performed, in the order for the employee’s business trip it is necessary to specify the task that he needs to complete.
• If an employee goes on a business trip by personal transport, he confirms the duration of the business trip in memo and attaches documents for fuel spent during the trip.

Calculation of average pay for business trips

Average earnings are calculated similarly employee's vacation pay, except that vacation pay is paid on calendar days, and travel pay is paid on working days (see also -). First you need to set the period, and this is the year (12 calendar months) preceding the departure date, but there are also aspects here:

• If an employee is accepted and a few days later in the same month he is sent on a business trip: for example, March 2, 2016. accepted, and on a business trip from March 23, then the billing period is the period from March 2 to March 22, 2016.
• If the enterprise has been reorganized and accepted again, its billing period is counted from the date of acceptance into the “renewed organization.” If he was transferred according to the order, then the billing period is taken into account the monthly salary until the reorganization of the structure, that is, the period is not interrupted.

So, we have decided on the billing period. To calculate average earnings, they are “dropped out” the following amounts and, accordingly, days:

• Payments for temporary disability and maternity leave, including.
• Payment for days to care for disabled children.
• Payments based on average earnings (vacation pay or business trip).
• Other reasons for exemption from employment(for example, vacation at your own expense).

The calculation formula is determined in accordance with clause 9 of the Regulations on the specifics of sending employees on business trips. It looks like this:

SZ = ZP rp / DN rp * DN com , Where

• NW - average salary for business trips;
• Salary rp - payments within the framework of the SZ that the employee received during the billing period;
• DN rp – how many days the employee worked in the pay period;
• DN com – how many days of business trip.

The accountant must take into account that all expenses for an employee’s business trip, as well as daily allowances, are not subject to insurance contributions and the Social Insurance Fund, as well as personal income tax. But the latter already has restrictions: the amount of travel allowances in Russia of 700 rubles or less is not subject to personal income tax (daily), while abroad – 250 or less (also daily).

Calculation example

For example, employee Ivanov V.A. was on a business trip from April 4 to April 8, 2016, thus, the calculation period for determining average earnings begins on April 1, 2015 and ends on March 31, 2016. This period includes 249 working days with a 5-day working week. Wage employee for 12 months amounted to 350,000 rubles.

The calculation of average daily earnings will look like this: 350,000/249= 1405.62 rubles.

The amount calculated for average earnings is: 1405.62*5=7,028.10 rubles.

Additional calculation nuances

• Meals for an employee on a business trip are not recognized as expenses of the organization.
• Daily allowances cannot be paid for a one-day business trip, but expenses can be written off.
• If the average earnings when calculated are less than the monthly salary, the organization “on public principles» can compensate the employee for this “gap” with an increase up to the amount of the salary, and this must be enshrined in the Regulations on remuneration. In this case, the accountant makes calculations according to the average earnings and “salary” - the same compensation is drawn up for the difference.
• IN budgetary organizations The calculation of average earnings on a business trip is similar, but the budget is . And if they don't have off-budget fund, then in order to reimburse travel expenses, the travel order must reflect the source of funding for the trip.

What should an employee have on hand when traveling on a business trip?

When an employee goes on a business trip, according to the law, he must receive not only amounts for rent, daily allowance and travel (or gasoline), but also payment based on average earnings for the entire number of working days spent on a business trip.

Typically, travel allowances are paid to an employee in advance in order to avoid financial difficulties during the trip, while:

• An advance is drawn up and issued, for example, by.
• The order clearly describes the official assignment for the employee going on a business trip, or indicates the existence of the official assignment as a separate document.

The employee must not go beyond the received cash limit, otherwise he will have to prove that this “exit” was justified by documents or pay extra to the company’s cash desk from his own funds.

What documents need to be provided after a business trip?

You will have to document your expenses to ensure the correct accounting of travel expenses. For this purpose, you need to provide your accountant with following papers:

• rental agreement;
• travel tickets from cashier's checks;
• sales receipts.

Based on the above documents, the employee fills out an advance report upon arrival from a business trip within 3 days, to which all supporting documentation is attached. The report must be submitted to the accounting department.

Business trip on a day off

Usually, this question it can be solved very easily: either it is paid at a double rate, or at a single rate with an additional day of rest chosen by the employee, which in turn is no longer paid (in other words, time off).

Another opinion that a day off can be paid according to average earnings is controversial decision, therefore it is important not only to choose one of the two options presented above, but also to fix such payment in the rules internal regulations organizations. Only in this case can you attribute these amounts to income tax expenses.

If you do not want to face a choice, especially regarding a day off while traveling, then you must register in local acts travel allowances in such situations. And since the employee is required to familiarize himself with this document upon employment, this relieves you of responsibility both to him and to the court (in the case of payment proceedings).

Video educational program on calculating travel allowances and daily allowances

Consultation, which includes not only detailed instructions about calculating daily allowances, but also about correct definition the duration of the business trip and the hourly rate. We also examine in detail the special cases that an accountant encounters when making calculations.

If you want to establish travel allowances and average earnings for an employee during this period, you need to correctly determine the estimated period, after which you can use a simple calculation formula. After completing the business trip, all related papers must be handed over to the accountant.