Local business trip clearance. There is no need to provide documents confirming the use of daily allowances.

We have developed step by step instructions for a business trip in 2019. The article contains samples and forms of all documents for sending an employee on a business trip.

From January 1, the list of documents for business trip documents has changed. Full list see the article in the magazine "Simplified".

Do you need travel permits in 2019?

Travel certificates are not valid in 2019; in fact, the cancellation occurred back in 2015, when by Decree of the Government of the Russian Federation No. 1595, clause 7 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749 “On the peculiarities of sending employees on business trips” was amended, replacing the requirement to issue a travel certificate with the condition that actual term stay on a business trip is determined based on travel documents.

The same resolution completely excluded clause 6, thereby removing the employer’s obligation to draw up a job assignment to describe the purpose of the employee’s business trip.

At the same time, the right to write out travel sheets no one took it away. If the employer decides to use just such a document to confirm the fact of the employee’s business trip, then the organization or entrepreneur can develop the form independently, or can use the previous T-10 form as a basis.

What are the rules for processing business trips in 2019 for domestic and foreign trips in terms of daily allowances?

Daily allowances can be set at any rate, including internal regulations can be provided different size daily allowances for different positions, as well as for different places business trips.

But at the same time, according to the norms of Art. 217 of the Tax Code of the Russian Federation there is a maximum amount of daily allowance from which income tax is not charged. These values ​​​​are 700 rubles. for business trips in Russia and 2,500 rubles. for foreign business trips. How to calculate contributions from excess daily allowances, information in the article

Business trips in 2019: we arrange and pay for them

You can maintain documents for a business trip online for free in our program. It allows you to maintain tax and accounting records and prepares primary documents and reporting in one click. Get access to the program for 365 days. Consultation is available to users on all accounting issues 24 hours a day, 7 days a week.

A small cheat sheet in the table will tell you how to send an employee on a business trip in Russia in 2019:

Foreign business trips in 2019: we arrange and pay for them

For a business trip abroad, the cheat sheet is as follows:

How to apply step by step

2. Depending on the procedure established at the enterprise, a travel certificate may also be issued. From us you can download its form, as well as a sample form.

3. To confirm being on a business trip, travel documents, documents on payment for accommodation are used, or in the absence of such, an official note is drawn up. On our website you can download a sample of such a memo.

4. At the end of your business trip, prepare an expense report.

Features of arranging a business trip for the General Director

For general director no exceptions are provided. Registration of his official trip is processed according to general rules. Accordingly, how to report for a business trip in 2019 does not depend on the position of the person being sent.

The only difference is that an organization can establish increased daily allowances for the director of an enterprise by internal regulations, but the issue of taxation of daily allowances will not change - the entire amount in excess of the norm will be the basis for calculating personal income tax.

Features of a one-day business trip

Documentation of a business trip in 2019, if it lasted only one day, has one feature related to the calculation of daily allowances.

For a one-day business trip without crossing the Russian border, daily allowances are not provided. For a business trip lasting one day abroad, daily allowances are provided within 50% of the norm (clause 20 of Resolution No. 749).

Let us remind you that the employer can set the amount of daily allowance at his own discretion, but if these daily allowances exceed the norm, then personal income tax will have to be paid on it.

Otherwise, the requirements for the composition of documents are identical to a business trip of normal duration.

If you travel on a business trip in your own car, what kind of confirmation is there instead of travel documents?

For business trips in 2019, new accounting rules mean the ability to confirm a trip without travel documents with a memo with attached receipts for gasoline, for example. If there are no receipts for gasoline, then to determine the timing of business trips they rely on documents of residence or only on information obtained from the employee’s memo. In this case, the deadlines cannot go beyond those originally specified in the manager’s order.

If a business trip is in a company car, what kind of confirmation instead of travel documents?

Procedure for registering a business trip in 2019

The procedure provided for when sending an employee to business trip, is regulated by the already mentioned resolution No. 749.

In addition, the procedure for paying daily allowance and other reimbursements for expenses associated with a business trip is established in Art. 168 Labor Code of the Russian Federation. As noted above, an organization or entrepreneur has the right to issue a travel certificate, as before until 2015.

Accounting for travel expenses in 2019

Having received confirmation of travel expenses in 2019, the accountant will make the following entries:

• Dt 20, 23, 26, 44 and other cost accounts Kt 71 - all expenses are reflected, including daily allowances;
• Dt 71 Kt 50 – overexpenditure was issued according to the advance report;
• Dt 50 Kt 71 – return of the accountable amount;
• Dt 70 Kt 68 – personal income tax withheld from daily allowances in excess of the norm (withholding will occur from the nearest wages, accrued to this employee).

Registration of employees on a business trip begins with an Order to send the employee on a business trip. It indicates for what period the employee is going on a business trip, to what place and for what purposes. Accompanying document is an official assignment that specifies in more detail the purpose of the business trip, the stages of interaction with contractors, clients, potential buyers or other persons.

After placing the order and job assignment payment follows advance amount intended for use during a business trip. The advance covers daily expenses: accommodation, meals and related expenses (travel to the place).

When should I pay the advance - before or after the business trip?

When sent on a business trip, an employee is given a cash advance to pay for travel expenses, rental accommodation and additional expenses associated with living outside the location permanent residence(daily allowance).

Final payments are made upon the employee’s return from a business trip, after he has drawn up advance report and listing all expenses that were incurred. If the advance payment issued before the trip does not cover these expenses, then the remaining amount is paid to the employee. But this happens after the advance report is approved by the director of the organization or authorized person, because there are often expenses that are not justified from the point of view commercial activities. Suppose an employee on a business trip had lunch at a large sum at the restaurant and attached the check to the expense report. The director may consider these expenses unreasonable, therefore the expenses in this case will not be reimbursed to the employee.

How to issue travel allowances - from the organization’s cash desk or transfer to an employee’s bank card?

IN in this case Both options are possible.

If money is issued from the cash register, then a note is made that it was issued to travel expenses. In addition, to cash receipt order Attached is a statement from the employee in which he asks to pay him money. This requirement has been in effect since 2012.

When transferring travel allowances to personal card For the employee, the purpose of payment also indicates that this money is for a business trip or is a daily allowance, depending on how the purpose of the trip is formulated in the travel certificate.

Filling out a travel certificate

When the money is received, all documents are completed, the employee is given a travel certificate, and then in the personnel department, accounting department or the secretary he is given a stamp stating when he goes on a business trip (the date is indicated), where he is leaving from, and the signature of the person confirming the employee’s departure from places of work.

The date on which the columns for departure on back side travel certificate is considered the date when the employee is sent to the destination. After arriving at the place of business trip, he puts a mark of arrival in the accounting department, the secretary or another person with the stamp of the organization.

It happens that a seconded employee is sent to one place, but to solve some work problems he has to go to other organizations. In such cases, on the back of the travel certificate it is necessary to reflect all the points where the employee arrives and from where he departs, so that there are no problems in justifying travel expenses.

Final stage of filling reverse side occurs when the employee returns to his organization. He marks his arrival at the organization in the personnel department, and at this point the reverse side of the travel certificate is considered completed. Within three working days after returning from a business trip, the employee must report and submit an advance report on all expenses incurred.

How to fill out an advance report

An advance report is a document to which all primary documents confirming expenses are attached.

On title page fit:

• Employee's name
• subdivision
• advance report date

On the reverse side of the advance report, the employee indicates:

• names primary documents or names of expenses
• the amount indicated in the document
• total amount for completed expenses
• signature

After filling out the reverse side, the advance report is submitted to the accounting department. Accounting service fills out the counterfoil at the bottom of the advance report, which indicates the following data: who provided the advance report, the advance report number, the date, who accepted the advance report. The spine is torn off and given to the employee as confirmation that he has submitted this expense report.

What should you pay attention to in terms of costs?

1. Transport

It is necessary to take into account the fact that the cost of travel in public transport (trolleybus, bus, tram) is included in the daily allowance, so the employer has the right not to reimburse them. This is not provided for by law. Subway travel is reimbursed if a receipt and ticket are provided.

Commuter and train costs long distance the employer is obliged to compensate. Minibus travel from one of the following is also reimbursed. municipality to another. In this case, travel by minibus within the city is not reimbursed.

2. Renting housing

Until 2012, there were restrictions on the cost of housing. Currently, there are no legislative restrictions on housing rentals; it all depends on how the employee negotiates with the employer. If the employer internal documents permits the rental of accommodation in a five-star hotel, then the employee can do so. The cost of the entire amount in this case will be included in the expense.

3. Entertainment expenses

During a delegation's business trip, various additional expenses, for example, related to expenses for restaurants, etc. In such cases, a restriction on entertainment expenses comes into force (not exceeding 4% of the taxpayer’s labor costs for this reporting/tax period). If this limitation is not overcome, then all expenses can be taken into account when calculating taxes (income tax or tax in connection with the use of the simplified tax system).

What to do if expenses exceed acceptable standards? In such cases, the employer can reimburse the employee for all expenses, despite the fact that the norm is exceeded, but he will be able to take them into account when calculating taxes only in the part that is covered by the law, and write off the rest as losses.

Payment of daily allowance

Daily allowance amount

Currently, the law allows for the payment of daily allowances, which are not subject to income tax. individuals, within 700 rubles. per day. But if, for example, a director goes on a business trip, then we can assume that 700 rubles. a day is not enough for him. He may be assigned a larger amount, while an amount exceeding 700 rubles will be subject to a personal income tax of 13%.

In the case of foreign business trips, the amount of daily allowance varies depending on the country to which the traveler is sent. This is also regulated by law.

Documents approving the amount of daily allowance

The amount of daily allowance is approved by order of the director, in which it is possible to prescribe for which categories of employees what amount of daily allowance is established. You can set any criterion (by departments, positions, names, etc.), which can be unambiguously interpreted and used when indicating daily allowances in the order.

Calculation of travel allowances

Daily allowances are paid for all days the employee is on a business trip. Travel allowances are calculated according to calendar days based on average earnings.

Example

The employee's salary is 20,000 rubles, he is sent on a business trip. But last month the employee was given annual bonus in the amount of 100,000 rubles. When calculating payment business trip days this premium paid last month will be taken into account. It will influence the amount that is accrued to the employee daily. If he had worked for the organization this month and had not gone on a business trip, he would have received 20,000 rubles. But since he went on a business trip, the amount he will receive will be calculated as follows:

Errors in calculating daily allowances

Sometimes an accountant incorrectly calculates the amount of travel allowances, and the employee begins to find out how he was calculated the average size wages. It happens that they did not take into account some payments or did not calculate the business trip at all based on average earnings, but simply calculated the salary. The employee has the right to demand that wages be calculated based on average earnings, which will significantly increase his payments in the current month.

There are times when the opposite happens. For example, last month an employee moved from one position to another, and the average salary was less than his salary. In this case, the salary for the time you are on a business trip will be less.

Payment for days off and overtime on a business trip

It happens that an employee not only has to work on a business trip on a day off, but also works overtime. This is required business circumstances. In this case, the employee must provide confirmation that he actually had overtime. Confirmation can be issued directly in the organization in which he worked. For example, the fact of overtime can be confirmed by the HR department. At the same time, in addition to confirmation, it is also important to have an assignment from your employer directly indicating that the working day on these days lasted two hours longer. If the employer did not give direct instructions for this, then he has the right not to pay the employee for this overtime. There may be cases when an unscrupulous employee enters into a conspiracy with the organization to which he came, and they draw up documents for him that do not correspond to reality. Any overtime is initiated by the employer; the employee himself cannot extend his working day.

The same goes for working on weekends. If an employee, while on a business trip, goes to work on weekends, then this must be agreed with the employer, an order must be issued, and then his work on weekends will be paid.

If the employer instructs the employee to go out and work on a weekend or holiday, then payment is made in accordance with Labor Code V double size. But since payment for a posted employee is made based on the average salary, the question arises of how to calculate work on a day off: double it average earnings or salary?

Work on weekends on a business trip is paid at a double rate, that is, the average earnings are not calculated, but the rate or salary is taken, divided by the number of working days, and the resulting amount is multiplied by 2.

Example

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 beyond this settlement. Therefore, some employees are forced to travel to another city to resolve important issues. 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 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 should 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, calculations were made based on the information noted on the 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 an enterprise rents an apartment in the 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 permissible norms. 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 travel tickets or travel certificate. 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 cash receipt, 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 payment for them is made only if they are provided for by the collective agreement of this enterprise, or with the personal permission of management.

Job economic entity cannot be limited to any territorial boundaries. From time to time, on instructions from management, company employees go on business trips on official assignments. Since such a trip is associated with the fulfillment of assigned tasks, and also requires certain financing, you need to know how it happens correct design business trips.

IN normal situation, management can send employees of a business entity without asking their consent to do so, since the business trip is the fulfillment of their duties labor functions.

There is a ban on business trips for the following citizens:

• Women with whom he is imprisoned and expecting a child.
• Employees of the enterprise who are minors. However, for these workers, if they work at the enterprise for creative professions(actors, singers, writers, journalists), and those involved in professional sports, the restriction does not apply.
• Employees working for the company under an apprenticeship contract.

These include:

• Women working under an employment contract who have young children. Employees who are the only parent of a child under three years of age are also treated as such.
• Single workers working at the enterprise whose children are under five years old.
• People working in the company who have disabled children.
• Company employees who provide medical care to their family members.
• For employees with a disability group, if the expected work trip interferes with their recovery program.

Important! HR specialists need to remember that before a business trip for these categories of workers, a request for their consent must be received during the process of registering a business trip. At the same time, obtaining their consent is not enough; the document must also contain information that they know about their right to refuse a business trip.

Many problems can arise when a business trip is planned internal part-time worker. After all, there is no ban on sending him on a business trip. Questions arise about how time on a business trip should be reflected in his second job at the company.

The provisions of the law prohibit the preparation of an annual salary for him during this period. In these cases, it is recommended to provide such an employee with additional paid leave to the annual one.

Duration of business trips

The duration of the upcoming business trip is set by the manager, who fixes this period at his disposal. The decision about what period an employee needs on a business trip is determined by him according to the production goals that are set for the employee and the time allotted for their implementation.

If the company’s regulations require the issuance of a job assignment, then the duration of the business trip should also be included in this document.

Since sometimes it is impossible to accurately take into account all factors, the duration of a business trip can be extended or shortened. Issued this situation by issuing a separate order from the company's management.

Previous acts of law, which have now lost their force, stipulated that a business trip was considered a trip of more than one day and it could not be more than forty days. And if the period went beyond these established frameworks, then personnel service should have already processed the transfer of the employee.

Currently, the Government Resolutions that have entered into force do not establish either minimum or maximum term.

The question often arises when determining a business trip for employees whose work requires constant travel to perform their job functions.

Attention! In this case, one should proceed from the concept of the business trip itself, and not confuse it with work, which, in accordance with the formalized labor contract wears traveling character. You should also distinguish between a business trip and a transfer to work in another area.

Business trip documents

Mandatory

With the introduction of changes in the registration of business trips, currently only two documents have the status of mandatory use:

• Order or order of the employer- the main form that determines the direction, duration of the business trip, etc. Typically, a business trip order is issued on the T-9 form or on letterhead. organizations.
• - a document with which the employee confirms the expenses incurred during the trip with an attachment supporting documents. Compiled according to the AO-1 form.

Additional documents

To prepare these documents, it is necessary to mention in the company’s local acts:

• Travel certificate- contains stamps from receiving companies. You can use a single form, which will include a certificate, a job assignment, and an advance report.
• Service assignment- contains information about the work that needs to be done during the trip. Can be issued in form T-10a.
• Job completion report- a document drawn up by an employee upon returning from a trip. Includes an explanation of the work done during the trip.
• Journal of employees going on a business trip- serves to secure employees who go on trips;
• Service memo - necessary to pay expenses if the employee uses personal transport.

How to arrange a business trip for an employee in 2019: instructions for an accountant

Step 1. Create a business trip order

In order to make a business trip order, you can use standard forms T-9, T-9a, or do it on the company’s letterhead in a free style.

Previously, an official assignment was used to draw up an order, which was indicated as the basis. Now, in that column, data about the manager’s order, memo is recorded, or this field remains empty.

The employee for whom the order was drawn up gets acquainted with it and signs it.

Attention! If you use your own transport for a business trip, then this must be included in the existing order, or an additional order must be issued.

Step 2. Issue money for reporting

When departing to business trip the employee needs to receive money from the cashier to pay for tickets, rental housing and other expenses, as well as daily allowance for each day of the trip.

The amount within which these expenses are paid should be established in local act.

The basis for an employee to receive funds is a business trip order. Also, the employee himself can draw up a memo for the expected amount of expenses, but it must be signed by the manager.

When traveling within the country, funds in rubles can be issued from the cash register or transferred to bank card.

Attention! If a business trip abroad is required, then the daily allowance for the days when the employee will be in Russia is issued in rubles, and for the days of stay in the territory foreign country- in its currency.

Step 3. Create a travel document (if necessary)

If this step specified in local regulations, then when a business trip is processed, you need to draw up. Depending on which form is used in the company, it may also include a report on the work performed, calculation of daily allowances, and travel assignments for the employee.

The need to compile a log of those departing on a business trip has also been abolished. Firms can continue to use it at their discretion. But first they need to secure the form of the magazine.

As a rule, the journal includes following information:

• Personal information about the employee;
• The name of the company to which he is leaving;
• Name of the locality;
• Departure and arrival dates;
• A note indicating receipt of the report by the accounting department.

Attention! The travel certificate has space for affixing stamps from the receiving party. But their presence is now not mandatory in the document, since the document is not mandatory.

Step 4. Complete and submit an advance report

Within three days from the fact of returning from the trip, the employee needs to write and submit to the accounting department an advance report on the AO-1 form. If this is indicated in internal acts company, then along with the advance report it is also necessary to draw up and submit a report on the work done.

This is drawn up in any form, on a form that was created in the company, or for the report, column 12 is used in the official assignment form for a business trip T-10a, if it was created when the business trip was processed.

Documents are attached to the advance payment, with the help of which the employee can confirm the expenses incurred, they include:

• Documents used to rent accommodation for a trip - a hotel bill, a receipt that contains the number of days of stay and the cost per day, or a rental agreement for a private house or apartment.
• Documents that can be used to confirm travel to and from a business trip - tickets, boarding passes, checks, receipts for receiving a bed, etc.
• Documents confirming the hiring of a taxi - checks, tickets, forms.
• An official memo with a breakdown of expenses if the employee used personal transport - waybill, checks with gas stations etc.
• An official note when the employee cannot provide documents confirming accommodation or travel;
• Documents confirming other expenses (for example, a receipt for communication services).

Attention! When submitting the expense report to the accounting department, the accountant makes a mark on the tear-off spine and hands it to the employee. This is necessary to confirm that the employee has transferred documents to the accounting department.

Step 5. Return unused amounts to the cashier (if any remain)

If, upon returning from a trip, an employee has money left over, he must return it to the cashier within 3 days from the date of his preparation of the advance report. For this operation is provided.

By law, the employer has the right to withhold this amount from the employee’s salary, but only if a month has not yet passed since the end of the period for voluntary return. When a month has passed, it is possible to make a deduction only by registering court decision.

An employee may also voluntarily agree to have the debt deducted from their salary. To do this, he needs to write a statement. Based on this document, a retention order is created. It must be remembered that the amount of funds withheld cannot exceed 20% of the salary accrued for that month.

Step 6. Compensate for overspending by the employee (if necessary)

A situation may arise that the employee spent more during the trip Money than he was given. In this case, you must first check his expense report. If the expenses were justified, then they are subject to compensation by issuing funds from the cash register according to.

To determine the validity of the overspending, it is necessary to examine:

• Whether the costs were incurred for urgent reasons;
• Are there documents for these costs, and are they drawn up correctly;
• Correct writing of the expense report.

Attention! Issue excess amounts required within three days from the date of submission of the report. Otherwise, the employee has the right to go to court to recover from the employer not only these amounts, but also interest for their use.

If the organization is unable to repay the entire amount, it is advisable to draw up a repayment schedule, which must be signed by both parties.

Is it possible to send an employee on a day off?

Sometimes a trip means that an employee must begin performing duties in a new place on Monday. To do this, he needs to go on a business trip on his day off.

This point must be agreed upon with the employee himself - in order to complete the registration, it will be necessary to issue an order that the business trip will begin on the weekend, and the employee must give permission for this written agreement. In such an order it is necessary to indicate the operating mode for of a given day- this step is necessary in order to eliminate disputes about payment for such days.

For example, if the train leaves several hours before midnight, then the order must indicate that only these hours are subject to payment. IN otherwise the employer will need to compensate for the entire day. And this will have to be done either in double size or in single size, but with the provision extra day to rest.

Can I extend or reschedule my business trip?

The laws do not contain a prohibition on extending the period of an existing business trip, or postponing a future one, but for which all Required documents. However, at the same time, no one normative act does not contain instructions on how exactly this can be done correctly.

If you need to extend an existing business trip, then it is best to issue an order for this. It is compiled in any form, but in addition mandatory details must indicate the reason why the trip is being extended, and also new date its ending.

After this, corrections are made to all business trip documents - the old date is crossed out with one line so that it can be easily read, and the new date is indicated on top.

Then the employer must calculate the daily allowance and housing costs for new term, and transfer this amount to the employee’s card, by postal transfer or otherwise. It is prohibited to force an employee to use personal funds for these purposes, even if they are subsequently reimbursed.

Attention! Postponement of the date of the issued business trip is also formalized by separate order. It states the reason for the postponement and the new start and end dates.

You also need to make corrections in all completed documents, crossing out old dates and entering new ones. There is no need to recalculate payments - after all, only the dates of the trip change, and not its duration.

Is it possible to combine a vacation with a business trip?

The law defines what is a period during which an employee is completely relieved from performing his duties. And if the employer needs to process a business trip during the period when the employee is on vacation, he must be recalled from vacation.

When performing this procedure, it must be taken into account that according to the Labor Code there are types of employees who are absolutely prohibited from being recalled. In addition, in mandatory the employee must sign a written consent to the withdrawal.

If it becomes necessary to recall an employee to go on a trip, you must do the following:

• Issue an order that will recall the employee from vacation;
• On the order, the employee must give written consent by checking the words “I do not object” in the column.
• Issue an order to go on a business trip.
• Provide daily allowances and other funds to cover expenses.

You also need to take into account that recall from vacation requires mandatory amendments to the document. Therefore, it is important to immediately discuss with the employee at what time he will take the remaining unused days. If he wants to go to annual leave immediately upon returning from a trip, this will need to be done again.

Attention! Another important point, which should not be forgotten - the recalculation of vacation pay. This can be omitted if the employee wants to take rest days immediately upon return, and these days are included in the current month. Otherwise extra amount you will need to return it to the cashier, or count it towards daily allowance or future vacation pay.

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 be sent 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.