A business trip is considered to be any departure of an employee outside the enterprise to perform labor responsibilities. Minimum term such a trip is one day, but the maximum is not limited (its duration is determined by the employer, taking into account the complexity and volume of the work ahead).

In connection with the changes introduced by Government Decree No. 771 dated July 29, 2015, for documentation The following papers are currently used:

• order in form T-9 - the main form that determines the direction, purpose of the trip, its duration, etc.;
• advance report in form AO-1 - a document with which the employee proves the expenses incurred by him with the attachment of supporting documents.

According to the changes, it is no longer necessary to fill out the official assignment and travel certificate, as well as register departure in a special journal.

But organizations that are accustomed to the previous method of arranging a trip may not refuse to draw up the above papers. Moreover, this is not prohibited by law. In this case, the procedure for documenting a business trip must be prescribed in the company’s internal local regulations.

Registration procedure

Let's look at the registration process in more detail.

Making an order

The personnel officer draws up a travel order:

• according to the T-9 form for one employee;

• in form T-9a for a group of workers.

The order can also be drawn up in free form.

It must indicate:

• details of the employer's organization;
• Full name, employee position;
• departure point;
• destination;
• length of stay on the trip;
• purpose of the trip.

The head of the company signs the document and transfers it to the HR department.

Familiarization with the order

Personnel employees book tickets and a hotel room for the employee (or the employee can do this himself, depending on how someone is organized). The employee is introduced to the order to be sent on a business trip under his signature. He is also given tickets and provided with information about his place of residence.

Issues resolved by accounting

The employee is given an advance to pay for travel expenses, accommodation, daily allowance and other expenses that the employee can make with the permission of the employer.

Money is issued against an advance report, so the employee will be required to return unspent funds. And confirm the spent amounts with the help of documents.

Based on the order, the company’s accounting department calculates the daily allowance, which is:

• 700 rubles - when moving across the territory of the Russian Federation;
• 2500 rubles - when moving outside the country.

The employer has the right to set a larger daily allowance. But in this case, an amount exceeding specified orders, will be subject to taxation and contributions (clause 3 of Article 217 of the Tax Code of the Russian Federation).

Time sheet

While in working trip the employee is paid a salary. Payments for this time are equal to:

• average daily earnings if the trip falls on working days;
• double average daily earnings when going to work on weekends or holidays.

The time sheet (form T-13) must reflect the hours worked of all employees sent on business trips. Based on the order, the days of travel are noted in the time sheet letter code"K" or digital code"06". The length of time worked on these days is not indicated.

One-day business trip: registration

We wrote above that the minimum duration of the trip can be one day.

One-day travel involves the employee traveling to an area from where he has the opportunity to return home on the same day. The procedure for registering short work trips is practically no different from multi-day ones. The differences lie in the payment procedure. The employer must reimburse transportation costs if the employee has travel documents. The same applies to renting residential premises. As for daily allowances, they are not paid for such short work trips, according to paragraph 10 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749. The exception is one-day allowances. foreign business trips. The daily allowance for them is half the normal daily allowance. These figures must be specified in local regulations.

Local business trip: registration

It is customary to call a local trip a business trip that does not require the employee to travel outside the locality in which the employing organization is located.

The need to send an employee on a local trip is documented using a memo. In this case, the employee retains his workplace And wage. But the expenses are not reimbursed in any way, since they simply do not exist (but if the employee still manages to spend his money on travel, the employer will be obliged to reimburse his expenses based on the documents provided).

Business trip on a day off: registration

If an employee had to go on work business on rest days or holidays, in such situations increased pay labor or, at the employee’s request, he is provided with other days of rest, in accordance with Art. 153 Labor Code of the Russian Federation. The subordinate's travel expenses are also compensated.

Reporting documents for business travelers

Reporting documents for business travelers

Today, business prosperity is almost impossible without business trips and business trips company employees. They are necessary to solve important production issues, which form the basis of the organization's activities. Most often, such trips are financed from the employer’s budget. Therefore, for reporting purposes, an employee who returns to the workplace must draw up a detailed report on cash expenditures and submit it to the accounting department. All accounting documents for business travelers are drawn up strictly according to the rules, since they are important for document flow regarding expenses.

In what cases does it become necessary to prepare reporting documents for business travelers?

If there is a production need to send an employee on a business trip, you need to determine which of the company’s employees will be able to fulfill the mission assigned to him. It's about not about a person’s powers, but about some restrictions provided for by the Labor Code. So, It is not allowed to send on business trips the following persons:

Employees during the validity period student agreement if the business trip violates educational process. That is, if an employee went on a business trip outside of school hours or after training, this is considered legal (Article 203);

Pregnant women (Article 259 of the Labor Code);

Employees under 18 years of age, unless they are classified as creative individuals such as an athlete, artist or journalist who may be sent on a business trip (Article 268).

Women with young children can be seconded by the enterprise if they have them written consent and the absence of medical contraindications.

The employer must notify the employee that she has the right to refuse. The same rules apply to business trips:

Single mothers and fathers, guardians of children under 5 years of age (Article 264 of the Labor Code);

Employees raising a disabled child;

Workers who care for sick relatives, which confirms medical report(Article 259 of the Labor Code).

Only employees who have entered into employment contracts with this organization have the right to officially go on business trips.

But employers ignore this rule and send them on a trip:

Employees registered under a civil contract or agreement;

Representatives of partner companies, that is, persons who did not enter into any labor relations with them.

In such situations, you should not prepare documents for a business trip.. However, reimbursement of travel expenses (travel expenses) and reporting documents (accounting for these expenses by the organization) are quite possible. To do this, it is necessary to formally provide for a procedure compensation payments and their relationship with the completed work area.

Not long ago a package official documentation for the trip was completed on the basis of an official assignment, a travel certificate and a report on the work done. Then it was improved and expanded.

Now a business trip is accompanied by the following documents:

A business trip order in a standard form, acting as an instruction from management.

Advance report or report on funds spent, confirmed by relevant documents.

A work time sheet with marked business trip days for which the employee receives average earnings.

Service memo, compiled for the case when an employee uses his own personal vehicle for travel.

Let's talk in more detail about what each of them is needed for. travel documents, and what follows violations in their design.

How is a travel order prepared?

Every organization has an approved standard form order provided by the State Statistics Committee in Resolution No. 1 of 01/05/2004. It must include the employee’s full name, purpose of travel and destination, departure date and duration.

This order is approved by the employer, registered in the appropriate journal and handed over to the future contractor for review.

Advance report

In order for the employee to be able to purchase tickets for the trip and book a hotel room for accommodation, he is given accountable cash. Upon returning to the enterprise, he is obliged to make reporting documents for business travelers, that is, fill out a form advance report with documentary evidence of all your expenses paid from the amount received.

The advance report is submitted to the accounting department no later than 3 days from the time of return to the workplace. Accountants check the correctness of its preparation and the authenticity of supporting documents. If no comments or violations are found, the amount of money given to the employee is written off and, accordingly, his expenses are compensated.

How is a business trip recorded on the timesheet?

The days of absence of an employee on a business trip are entered in the working time sheet under the index “K” without indicating the actual hours worked, which is considered optional.

When an employee, in agreement with management, works on weekends or holidays, this must be indicated in the timesheet with the letter code “K-V”, and payment for these days is made twice as much.

How to draw up a memo?

When an employee goes on a business trip using a personal vehicle, travel tickets are not registered for him. IN in this case upon returning to work, he submits a memo indicating the duration of the trip (departure and arrival times).

Expenses incurred during a business trip using a personal car (fuel, parking) are considered business expenses and are reimbursed by the employer. Write-off of the debt amount, supported only by a memo, is not allowed. Relevant reporting documents for business travelers must be present.

For this document standard form is not provided, it is drawn up in free form, but must contain the name of the organization, position and full name of the employee, destination and duration of the business trip, information about the car, date and signature of the business traveler.

A memo is issued if an employee uses government, associated or other types of vehicles, or more precisely, if it is impossible to purchase tickets for travel.

What travel documents must an employee provide?

The documents provided to accounting employees must contain the following information:

Amounts of living expenses (in a hotel, apartment, hostel, etc.);

Food expenses;

Costs of using public transport;

Expenses for telephone and postal communications;

The cost of fuel and fuel, if the trip was made by the employee in a personal or company car.

Of course, upon returning from a business trip, the employee needs to make reporting documents for business travelers on the results of the trip. They will serve as the basis for calculation and reimbursement of expenses incurred by accounting employees.

To documents confirming office expenses, include:

Receipts (invoices) for rental housing entered into Form 3-G (receipt for hotel);

Travel tickets for each trip taken by the employee during a business trip;

Cash receipts for payments for food products;

Fiscal receipts from gas stations;

Cash receipts for the purchase of necessary goods.

In addition to these documents, a company employee can provide other reporting documents to the accounting department, for example:

Certificates of receipt various services, which are approved by the accounting department only when the services used are agreed upon in advance with the manager;

Housing rental agreements concluded in cases where a posted worker has to rent a room (apartment) instead of staying in a hotel.

These documents must contain detailed information with specific amounts expenses. IN otherwise The accounting department does not have the right to compensate an employee of the organization for such expenses due to the lack of the amount of money spent.

It should be remembered that reporting documents for business travelers are submitted strictly certain deadlines, approved by regulations Labor Code. Any organization has the right to adjust the generally accepted time period by internal regulations.

Best to settle this question immediately after returning to work upon returning from a business trip.

Situations arise when company employees are sent on business trips to participate in conferences to exchange knowledge and experience or to improve their skills. The returning employee must additionally provide the accountant and HR officer with the following documents:

A certificate issued to him as a participant in the training event;

Certificate (certificate, diploma) of advanced training;

Organizational documents on training, including a plan and schedule of events to which the employee is invited;

Personal report of the employee on the experience (knowledge) gained.

Usually, similar documentation surrendered by the employee no later than seven days from the time of arrival from a business trip

Since all organizations must strictly account for all travel expenses, reporting documents or report employee about a business trip is mandatory. Only they serve as the basis for the company to compensate the funds spent during the trip. All employee expenses are taken into account in the monthly tax report, and the slightest discrepancy between actual and documented confirmed costs faces hefty fines.

There are situations when travel documentation is lost or accidentally damaged due to the fault of the employee of the enterprise or due to the negligence of persons whose services he used during the trip. In any case, promptly recovering paper data is most often problematic, especially for a person staying in an unfamiliar city.

To settle similar questions exist special services. Unfortunately, they only work in some large population centers in Russia. Finding yourself in such a delicate situation, it is difficult to keep within reporting deadlines, installed domestic legislation or local legal framework companies.

In the absence of reliable confirmation of travel expenses, the company’s accounting department does not have the right to reimburse them to the employee. Any money spendings must be reflected in accounting reports with their mandatory documentary evidence.

It is also necessary to remember that any documents for payment must be filled out indicating the details of the employer’s company.

By correctly drawing up reporting documents for business travelers and adhering to the procedure for submitting them, you don’t have to worry about receiving compensation for all business expenses for the trip. As for the opposite situation with loss (damage) of reporting documents, in this case one can expect only partial reimbursement of costs, even with a positive outcome. Therefore, take very seriously any documents that accompany you on business trips.

What reporting documents are required from travel allowances for accommodation?

The concept of “travel expenses” implies a certain category of expenses, including, among other things, compensation for renting accommodation. All approved standards, conditions and list accompanying documents reflected in legislation, government regulations and letters from the Ministry of Finance of the Russian Federation.

Not long ago, hotel bills were documents strict reporting. And the completed form 3-G fully confirmed the receipt of services by the tenant of residential premises in certain period time and included all reporting documents for business travelers.

Now, after the release of Government Resolution No. 359 on May 6, 2008, all organizations hotel complex can independently generate types of documentation confirming actual residence guests.

Seconded employees are provided with several accommodation options, such as:

Hotel room;

Apartment for official use;

Self-rental premises;

Staying with relatives.

At the same time, the choice of placement location is strictly individual character and is due to subjective and objective reasons.

Hotel room

Staying in a paid room, business travelers can have access to all household and public services, which the hotel service has.

Service apartments

In this case, the presence of housing, which is on the balance sheet of enterprises that, due to the nature of their activities, constantly hire outside specialists, is economically justified.

Moreover, business travelers scientists(for example, university teachers) it is much more comfortable to be in living conditions, closest to the usual ones.

If the inviting party has rented or official housing, problems with hotel accommodation disappear.

With relatives

Most business travelers prefer to stay with relatives or friends. This option has a positive effect on two factors: an economical solution to the everyday problems of visitors and their close communication with loved ones, which occurs infrequently.

What documents will the employer require?

Planning departments of enterprises take into account in detail all travel expenses.

Upon returning to work from a trip, the employee must, within 3 days, make reporting documents for travel allowances, that is, draw up an advance expense report, attaching receipts received and receipts for current expenses, and then transfer this package of documents to the organization’s accounting department.

The hotel administrator is obliged to issue official document to confirm the visitor’s accommodation in one of the hotel rooms.

The invoice form is developed individually for each hotel and must include the following details:

Founding and bank details;

Visitor's passport details;

Duration of stay;

Amount of payment for accommodation in a room, including VAT;

Manager's signature with seal.

The fact of payment for the hotel is confirmed by a cash receipt or cash receipt order.

Short-term accommodation of seconded employees in a company or rented apartment, as a rule, requires cashless payment according to the executed housing rental agreement.

By agreement with management, the employee has the right to enter into a contract with the owner personal contract renting premises owned by him for temporary residence.

In this case lease agreement for an apartment (room), together with a receipt for payment, officially prove the fact of renting housing for the duration of your stay on a business trip.

IN general view documents for registration are presented in the table:

Unfortunately, Russian tax code does not specify which papers can officially confirm travel expenses and constitute reporting documents for travel expenses. Any documents prepared in accordance with the requirements accounting, must be considered by the tax authorities.

How do you pay for accommodation on a business trip?

Costs of renting a hotel room for accommodation on a business trip, confirmed by an invoice for its payment, are reimbursed in full. The Tax Code does not limit this type expenses for temporary accommodation. The only nuance that attracts the attention of tax authorities during audits is compensation for the cost of a room with increased comfort.

To avoid such incidents, it should be stipulated in the Business Travel Regulations what specific conditions may be used in hotels:

Ordinary employees;

Administration and heads of departments.

Travel Accommodation Invoices ordinary employees exceeding the approved standards are accepted by the accounting department for payment in in full with reference to internal position about business trips.

Expenses within the normal limits are included in the tax report.

Example:

Leading marketer P. S. Petrov was sent on a business trip to sign a supply agreement industrial equipment for a period of two days. For the advance report, he used documents confirming payment for accommodation in a “Lux” room with a daily cost of 5,500 rubles. At the same time, the Business Travel Regulations state that mid-level employees are allowed to rent hotel rooms for no more than 3,500 rubles per day.

When the advance report was approved, Petrov P.S. was compensated for living expenses in the amount of 5,500 rubles per day. × 3 days = 16,500 rub.

In addition, personal income tax was assessed and insurance premiums from the excess amount:

3500 rub./day. × 3 days = 10,500 rub. − maximum allowed housing expenses;

16,500 − 10,500 = 6,000 rubles. − taxable amount for calculating insurance premiums and personal income tax;

6000 × 13% = 780 rub. − personal income tax.

Insurance premiums:

6000 × 22% = 1320 rub. − in PF;

6000 × 5.1% = 306 rubles. − in the FFOMS;

6000 × 2.9% = 174 rubles. - in the FSS;

6000 × 0.7% = 42 rubles. − in the Social Insurance Fund against industrial accidents.

How travel documents are reflected in accounting

So that accountants can document the costs of business trips and compensation for traveling employees, account 71 “Settlements with accountable persons” is used. In it, the debit of the account shows the amount of money received by the employee, and the credit reflects all the expenses incurred during his business trip.

The unspent part of the advance payment given to the employee before the business trip must be returned to the accounting department upon return, filling out a receipt for this purpose. cash order. These travel expenses are included in the reporting documents completed for tax office.

If the money issued was not enough and the employee spent his personal cash, the enterprise reimburses it for the costs incurred in excess of preliminary advance, accompanying this with the execution of an expenditure order.

Postings for expenses in excess of the advance payment issued

Taking into account the purposes of the business trip, travel expenses are posted in accounting to the appropriate accounts. Entertainment costs and cultural events subject to accounting as non-operating expenses.

When travel expenses show VAT, which is documented with a separate tax line (strict reporting forms, invoice), this VAT posted to account 19, after which it is sent for deduction (if the specified expenses are such that they reduce the tax component when determining the sales profit tax).

Accounting entries for travel expenses

Some expenses of business travelers may not be approved by the employer, and then the employee reimburses these expenses from his own salary (however, it must be taken into account that the amount of such deductions should not exceed 20% of his average earnings) or by depositing cash into a current account or into the organization's cash desk.

If the employer pays certain costs by transferring bank account enterprises (for example, buying tickets, booking a hotel), then the following transactions are used:

If the employer independently buys a travel ticket for the employee, it is entered into subaccount 3 for the “Cashier” account No. 50, making the following entries:

Example of accounting for business trip expenses:

Engineer N.I. Sidorov was seconded for 5 days with the issuance of accountable amount 20,000 rub. His daily allowance is 1000 rubles. Upon return, Sidorov N.I. submits travel documents, that is, an advance report confirmed by expense documents:

Round-trip railway tickets cost 8,000 rubles, including 1,220 rubles. VAT, where the tax itself is separated into separate line;

Hotel invoice for RUB 5,000, issued to corresponding form strict reporting, including 763 rubles. VAT, which is also included in a separate line.

Accounting entries for accounting for business travel expenses:

How travel documents are reflected in tax accounting

Travel expenses to tax reporting reflected among other expenses in accordance with Art. 253 Tax Code of Russia. The date of the advance report is considered the date of confirmation of expenses for business travel.

When calculating income tax, the tax base can be reduced by the amount of travel expenses.

When taxing, the following expenses may be taken into account (Article 264, clause 1, clause 12 of the Tax Code):

Transport (travel to your destination both ways);

For accommodation (payment for a hotel or rental housing);

Daily costs;

Registration of passports, visas and similar documents;

Aerodrome and consular fees, entry tax, transit, passage and other duties.

Additional costs at the hotel for room service (dry cleaning, housekeeping, porter assistance), feeding in a restaurant or bar, health services (gym, swimming pool, sauna) - these are not travel expenses, and are not included in reporting documents, therefore they do not reduce tax base when calculating income tax.

The conditions and amounts of compensation for business travel expenses are independently approved by enterprises in internal regulations.

Any travel expenses are taken into account when determining income tax, deductions for personal income tax and the simplified tax system in the amount prescribed local documents organizations.

When calculating this tax, documented travel expenses are considered as of the date of acceptance of reporting documents for travel expenses (in particular, advance reports).

VAT on travel expenses is deductible if they:

Paid by an employee or organization;

Have an invoice.

Recognition of VAT for deduction on other documents (in addition to the invoice), where it is placed on a separate line, is possible to pay for the accommodation and travel of a business traveler. TO similar documents belong to:

On the way - a ticket (including an electronic one), route sheet or a receipt (control coupon), a receipt for ordering a passenger taxi;

For accommodation - a strict reporting form.

Each of specified documents entered into the purchase book.

How to pay insurance premiums and personal income tax on travel expenses

1) Daily allowance is not taxed:

Insurance taxes in the amounts approved by the internal regulatory framework organizations;

Personal income tax in amounts not exceeding 700 rubles. for each business trip within the country and 2500 rubles. Abroad.

If the daily allowance exceeds these limits, the difference in the amount should be included in the 2-NDFL certificate (code 4800) in the month when the advance report was approved (reporting documents for business travelers). This certificate does not reflect daily allowances in an amount not subject to personal income tax.

2) Mandatory insurance premiums and Personal income tax compensation cost:

Food, including its cost, which is allocated separately in the hotel bill;

Travel when, before or after a business trip, the employee was on vacation at the point of stay (i.e., the date of the tickets and the dates of the business trip do not match).

If the cost of accommodation and travel in business trip(including taxi, Aeroexpress) is documented, it is completely exempt from insurance premiums and personal income tax.

What to do if travel documents are missing

What to do if your boarding pass is lost?

This document confirms the passenger's flight. Losing it could cost you a denial of compensation. In this case, you need to contact airport employees to request supporting documents.

What if the hotel does not have the necessary documents?

Some hotels consider it sufficient to issue invoices without issuing checks and receipt orders. Legislation allows entrepreneurs who do not use cash register systems to work with accounts as strict reporting forms. Therefore, the accounting department does not have the right to refuse you to accept this type of documentary evidence. To avoid any doubts, please contact us in advance. booked hotel and find out what they issue there and whether they have the documents you need.

How can you prove living in a private apartment?

This case requires the seconded employee to submit a residential lease agreement and an act of services rendered signed by both parties. The transfer of money is proven by a receipt from the owner of the apartment.

Don't know how to prepare reporting documents for business travelers? Contact us at Business Resource. We provide qualified legal support small and medium enterprises. We can offer accounting and legal support business. The region of our activity is St. Petersburg and its suburbs. Contact numbers for consultations:

Every company may need to send employees on a business trip. At the same time, the accountant needs to know how to properly arrange a business trip in accordance with the letter of the law.

The process for registering business trips in 2017 remained the same. Due to the fact that the company can write off the costs associated with a business trip within the established limits, it is important for an accountant to know the nuances. Let's look at how to arrange a business trip for an employee in 2017 and prepare all the necessary documents for this.

Registration of a business trip in 2017: documents

The basis for sending an employee on a business trip is an order from the manager in the T-9 form. The form of this form is unified and approved by Resolution of the State Statistics Committee No. 1 of 01/05/04. (OKUD form 0301022). However, the law does not prohibit the use own form this document, if approved by the organization. Due to the fact that currently the accountant does not draw up the large package of documents for the posted employee that was previously required (travel certificates and official assignments were canceled by Government Decree No. 1595 of December 29, 2014), drawing up an order is essential for the company’s document flow.

When answering the question of how to arrange a business trip for an employee in 2017, it is important to consider that the manager’s order is not the only document, the compilation of which is mandatory requirement when booking a business trip.

How to arrange a business trip and justify the expenses incurred to the tax authorities? The need to confirm business trip expenses is determined by tax law, in particular Articles 252, 264, 313, 314 of the Tax Code of the Russian Federation.

If, at the stage of sending an employee on a business trip, the employer undertakes to formalize his order in the form of an order, then the employee, upon returning to his employer, must report on the expenses incurred through a completed advance report.

Form of this document AO-1 is also unified - approved by Resolution of the State Statistics Committee No. 55 of 01.08.01. (OKUD code 0302001). An organization has the right to use a document of a different format in its activities if it contains all the information required for disclosure.

Based on the advance report submitted to the accounting department, the company has the opportunity to justify before the inspection expenses incurred. The Government Decree defines specific deadlines, within which the employee must submit to the organization an advance report and originals of all supporting documents (checks, tickets, receipts). So, in accordance with Government Decree No. 749 of October 13, 2008. The employee must submit an advance report within 3 working days after returning from a business trip.

The report must be compiled in one copy, which is intended for accounting employees. In addition, original documents confirming all expenses incurred during the business trip, except for daily allowances (which employees can spend at their own discretion), are attached to it.

The advance report submitted to the accounting department is subject to verification by a specialist and subsequent transmission to the head of the organization for signature. After this, the employee either returns the unspent funds to the cash desk or applies for a refund.

Business trips in 2017: we arrange and pay for them

The procedure for registering a business trip in 2017 remained unchanged. First, you need to determine which costs are payable. These include:

1. Costs of moving an employee to the place of performance of an official task and back (tickets, fuel costs);
2. Payment for rental housing (hotel, apartment);
3. Daily allowance within the limits established by the state;
4. Other costs, if they are justified and approved by the head of the organization.

Based on the order to go on a business trip, the employee receives daily allowance and established by the document the amount of travel allowances.

When considering the question of how to properly arrange a business trip in 2017, many doubts arise regarding the amount of daily allowance to be paid to the employee. Employers have the right to independently determine the amount of financial resources that an employee will need to successfully complete a job assignment. However, tax law defines maximum dimensions daily payments that an organization can take into account for taxation:

• Up to 2500 rub. when traveling abroad;
• Up to 700 rub. while traveling around the country.

In the event that the amount of daily allowance paid to the employee turns out to be greater, the difference between the maximum and actual amount of the company cannot be taken into account when calculating corporate income tax.

Thus, considering the question of how to arrange a business trip in 2017, we note that on this moment mandatory documents when arranging a business trip, there is an order from the manager to send him on a business trip and an advance report drawn up by the employee.

Any task assigned to an employee requires reporting on its completion. And a business trip to another locality in this case is no exception. When traveling outside the city on a specific assignment from management, the employee must ensure that upon return he has with him reporting documents for business travelers. This rule is mandatory for all employees of the enterprise.

Necessary documents for a business trip

The specifics of many organizations (enterprises) require constant communication with partners. But many of them are often located outside the locality. Therefore, some employees are forced to travel to another city to resolve important production issues.

In order to confirm upon arrival that a specific assignment has been completed, they must complete the appropriate travel reporting documents. Only after this will the accounting department be able to pay employees the expenses incurred during the period they performed their official assignment. The list of employees entitled to go on business trips, as well as the duration and other details of the trip are usually negotiated certain agreements, various local regulations or a collective agreement. In any case, when going on a trip, the employee must have with him:

1. Travel certificate. Although it has been officially abolished since 2015, many enterprises still use it the old fashioned way.
2. Corresponding order from the manager.
3. Service assignment.

These are the main ones for business trips, without which any employee’s trip will have no basis.

Payment for business trips

The accounting department makes payments to employees for completed tasks in stages. First, before leaving, the employee is given an advance, the amount of which is calculated based on existing standards. These funds are provided to pay for travel, rental housing, additional living expenses (per diems), and other needs permitted by the employer. The final payment is made after the employee, upon return, submits the completed reporting documents for business trips. They must contain:

• an expense report listing all costs incurred;
• a memo if the employee had to use his own transport or rent it for work.

Along with the advance report, it is also necessary to submit a travel certificate to the accounting department, which must contain marks of those enterprises that the employee visited while performing the official task assigned to him. must correspond to what was originally indicated in the order. If in case production needs required to visit companies located in other localities, this fact must be noted in the business trip report.

Duration of the trip

To go on a business trip, the employee is issued two main documents (an order and a travel certificate), which, in principle, duplicate each other. Both of them contain information about the destination and travel dates.

The first day of a business trip is considered to be the employee’s departure from permanent place work. The departure date is indicated on the ticket used vehicle(bus, train, plane). Moreover, the day is counted up to 24 hours. Later, the next day is already considered. This must be taken into account when purchasing tickets. The last day is determined by the return date also indicated on the ticket. Until 2015, the calculation was carried out based on the information noted in travel certificate. But after the Decree of the Russian Federation No. 1595 of December 29, 2014 came into force, to confirm the departure, the employee only needs to present travel reporting documents in the form of travel tickets. They will serve as proof of the duration of the business trip, on the basis of which the accounting department will then pay the employee “per diem” ( additional expenses related to accommodation). These funds are provided for feeding a person who is away from home due to the performance of official duties on behalf of management. This may be why such costs are sometimes called “field allowance,” which is calculated based on the standards approved by the Government Russia.

Rented housing

When going on a business trip, many employees book hotel rooms in advance. This guarantees that they will be able to live there upon arrival. But sometimes it is not possible to use such a service due to lack of free seats or the employee chose to resolve this issue on the spot. In this case, he will have to be content with rented housing. This option is also possible.

Upon return, he will need to indicate this circumstance when preparing reporting documents for business travelers. For living in the apartment he will receive compensation, the amount of which is approved separate provision. total amount will consist of a daily payment multiplied by the number of days on a business trip. In some cases, the management of the enterprise rents an apartment in locality, where its employees most often go to resolve production issues. This makes it much easier housing issue for the employee. He is rightfully located in a rented room, without spending own funds. Therefore, upon return, the company does not have to compensate him for anything.

Reimbursement of expenses

Upon returning home, the employee can count on reimbursement of expenses incurred while on a business trip. Sometimes they are even incommensurable with actual expenses. This can happen if he has not submitted supporting documents to the accounting department or has arbitrarily and unjustifiably exceeded the maximum acceptable standards. In this case, the employee will have to personally deal with management. What should be included in reporting documents for business travelers? A sample final advance report is a list of all financial costs employee.

As a rule, the following are subject to compensation:

1. Daily allowance, the amount of which depends on the number of days you are on a business trip. They are confirmed by travel tickets or travel certificates. In Russia, uniform acceptable payment standards have been established, according to which an employee is entitled to 700 rubles per day (within the country) and 2,500 (when traveling abroad).
2. Transportation costs are confirmed by the originals of tickets purchased at the box office.
3. Living expenses. Refunds will be made based on submitted receipts and invoices.

The employee will be able to receive the difference between the advance and the amount actually spent when calculating wages for the current month.

Hotel accommodation

When traveling for work reasons, an employee, as a rule, resolves various issues important to the enterprise. Many of them cannot be solved in one day. And being in another city, he needs to spend the night somewhere. The easiest option is a hotel. There, any visitor can find everything they need to live.

What are reporting documents from a hotel for business travelers? Usually this is a receipt (invoice) for payment for accommodation services. It represents forms 3-G, which reflects the following information:

• hotel details;
• name of the document, number and date of its execution;
• information about the visitor (full name indicating the country of residence, passport details, registration address and date of arrival);
• calculation of the cost of accommodation with allocated VAT;
• company seal.

Along with the invoice, you must submit a cash receipt to the accounting department, which is issued there, at the hotel, after payment has been made. It will be proof of the costs that need to be reimbursed. The invoice may also include Additional services(reservation, cafe, laundry, car parking, telephone communications, airport transfer and others). But they are paid only if they are provided for by the collective agreement of this enterprise, or with the personal permission of management.

A business trip is a trip by an employee sent by the employer to carry out official assignments and tasks outside the location permanent job. This definition contained in Labor Code(Article 166 of the Labor Code of the Russian Federation), and it should not be confused with business trips of employees whose work is in accordance with employment contract And job description It has traveling character or passes on the way.

From the article you will learn:

New rules for registration of business trips

For the tax inspectorate, the purpose of the trip specified in the order is enough to take into account all expenses when calculating income tax. As for confirming the period of absence from the workplace, travel tickets to the place of assignment and back are used for this purpose.

Important: if an employee goes on a trip in a personal car, you can indicate the period in a memo to which supporting documents are attached (for example, checks or receipts, which can be used to track the route and dates of departure and arrival).

How to report on the work done?

If previously detailed information about the task assigned to the business traveler and the results obtained could be gleaned from corresponding task and report, now the employer has the right to independently decide in what form to receive information about the work done. Sometimes an oral report supported by documents that indicate the successful completion of the task is enough for the manager: a concluded contract for the provision of services, a delivery note, etc. You can also report on the results achieved through a memo, supplemented with supporting documents.

What documents confirm expenses during a business trip?

Before departure, on the basis of the order, the amount of the advance is calculated to pay for travel to the destination, accommodation and daily allowance, which are usually paid in rubles, and only when sent abroad - to foreign currency. The employer is obliged to compensate all expenses, therefore, upon return to the accounting department, an advance report is sent, which indicates the amounts spent. The report must be accompanied by supporting documents, which may include:

• travel tickets;
• receipts from gas stations (if the employee drove a personal car);
• parking receipts;
• bills for staying in a hotel or rented apartment;
• cash and sales receipts etc.

Important: to avoid possible errors in the process of processing work trips and reimbursement of expenses associated with them, it is recommended to secure appropriate order separate local act(Art.8 Labor Code of the Russian Federation). Sample of this Regulation might look like this:

Sample travel regulations

The procedure for reimbursement of travel expenses should be prescribed in a collective agreement or local regulation, while the employer has the right to provide compensation for any types of expenses, for example:

So that in the future there will be no problems with justification individual species expenses for profit tax purposes, it is not recommended to fix local standards expenses for services in restaurants and bars, use of a gym or swimming pool, services of VIP rooms for receiving delegations, etc.

Overtime work during a business trip

Labor legislation makes it possible to attract overtime work, but obliges to pay for processing in increased size, including while traveling (No. 14-2-195). If an employee has to work overtime during departure, overtime must be processed accordingly:

Overtime work during a business trip, we process overtime:

• if it is known before departure that overtime cannot be avoided, we notify the business traveler in advance about the upcoming overtime work (verbally or writing, in accordance with Art. 99 Labor Code of the Russian Federation);
• We obtain the employee’s written consent to work overtime;
• if he is already away and gives verbal consent to work overtime, we formalize the procedure with an act signed by several witnesses;
• Having made sure that the business traveler does not object to overtime work, we issue corresponding order, with whom we introduce the business traveler under his signature;
• We make sure to reflect overtime hours worked on the time sheet.

Composing written notice, reflect in the document not only the reasons for engaging in overtime work, but also its nature, duration and amount of compensation due for overtime, for example:

Sample notice of involvement in overtime work

Extension of a business trip due to employee illness

Even an extremely important delay can be suddenly interrupted by the illness of a business traveler, who, having dropped out of a previously established schedule, fails to complete the task on time. In this case, the employer may decide to extend the business trip in order to give the business traveler Extra time to complete the task. In practice, when receiving a memo with information about an illness, it is recommended to act according to the following scheme:

• ensure the employee is ready after recovery and closure sick leave continue completing the task (you can send the corresponding application to e-mail or by fax);
• draw up an order to extend the deadlines, make a corresponding note in the order for travel and bring the document to his attention using the means of communication at his disposal;
• upon completion of the trip, accept the original sick leave and note the business days and illnesses on the work time sheet;
• pay temporary disability benefits and reimburse all expenses associated with the need to extend the period of stay.

You must report illness promptly during departure. How formerly an employee notifies the employer of the impossibility of performing the task due to temporary disability, the more quickly measures will be taken to close or extend the departure period, if necessary. Special form notifications for such cases have not been developed, so a memo can be drawn up in free form, For example:

Service memo about temporary incapacity for work during a business trip

If an employee reports that he is seriously ill and is unable to perform an urgent task, the employer has the right to cancel the trip on the first day of illness and delegate authority to another specialist.

Are business trips allowed on holidays and weekends?

Sometimes circumstances force an employer to send you on an urgent business trip - so urgent that you have to go on a weekend or holiday. The law does not prohibit filing such cases in non-working days, but only with the consent of the traveler who has every right give up this order. Having received written consent (in accordance with Article 113 of the Labor Code of the Russian Federation) and making sure that the opinion of the trade union does not contradict accepted by the employer decision, an order can be issued. In the work time sheet, a trip that falls on a non-working day is indicated by the letter code “РВ” or the digital code “03”.

Such days will also have to be paid according to a special scheme: if the employee receives a fixed salary, a single daily rate will be paid in addition to the usual rate. If the number of hours worked exceeds the monthly norm, instead of an additional single daily rate, a double rate is paid. Employees who do not have a fixed salary, departure on a day off are paid at least double tariff rate(daily or hourly), and for piece workers - at least double piece rates. If desired, the additional payment in both the first and second cases can be replaced with an additional day of rest.

Business trips of civil servants

Like any other categories, civil servants, as necessary, can be sent on business trips, the rules for registration of which are established “” (approved by Decree of the President of the Russian Federation of July 18, 2005 No. 813). According to current standards, the departure date is determined by the employer, taking into account the complexity and scope of the task, the solution of which is entrusted to the posted civil servant. True, the period for referral to higher government bodies should not exceed five days, excluding the time that the employee will spend on the road. Such a task can only be extended for good reasons, with the written consent of the head of the receiving government agency and for no more than five days.

Since changes in travel documentation rules have also affected public services, since 2015, neither the assignment nor the travel certificate can be issued, but to confirm the timing of departure and associated expenses upon return, he presents to the personnel department:

• hotel receipts;
• cash receipts;
• travel tickets;
• route sheet, if used Personal car;
• memos, statements, certificates, reports on stay;
• parking receipts and other supporting documents.

Unlike other categories, civil servants are required to submit a written report on the work performed, agreed with immediate supervisor his structural unit. Payment for a trip of a civil servant also has its own characteristics: as in general cases, he is compensated for the corresponding expenses, but their maximum dimensions are established by law and depend on rank.

Thus, a civil servant with the rank of manager is compensated for travel expenses to the place of business trip in the amount corresponding to a first-class air ticket, a railway ticket of category “SV”, “C” or business class, and for an employee replacing junior position civil service, - according to the economy class fare for air travel or in the amount of the fare in a compartment car (“K”) when using by rail. If the civil servant's expenses exceeded established by law norm, the amount in excess of the norm is compensated from the funds provided for in federal budget for maintenance government agency, in which the businessman serves.

Test yourself

1. Does current legislation require the preparation of an assignment:

• a. Yes, this is a requirement for all employers;
• b. Yes, only for commercial structures;
• c. No, the requirement has been abolished since 2015, but some employers continue to do so.

2. Where the purpose of departure is indicated:

• a. Only in official assignment and travel certificate;
• b. In the order for sending on a business trip (as well as the assignment, if it is used in the organization);
• c. There is no need to specify a goal.

3. What expenses cannot be included in travel allowances:

• a. Booking a VIP room at a hotel;
• b. Travel in luxury carriages with paid service;
• c. The employer has the right to include any expenses as travel expenses.

4. Is it permissible to involve a business traveler in overtime work:

• a. Yes, it is permissible, even without his consent;
• b. Yes, it is permissible, but only with his consent with proper documentation.
• c. No, it's unacceptable.

5. How to apply for a business trip on non-working holidays:

• a. Like any work on a non-working day - with the consent of the employee and the trade union, issue an appropriate order, record this in the work time sheet and additionally pay for non-working days on which the employee worked;
• b. How regular business trip- by order and consent of the employee, there is no need to celebrate non-working holidays in a special way;
• c. Employees cannot be sent on business trips on non-working holidays.