Procedure for completing documentation during business trips. Business trip arrangements

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

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 the actual length of stay on a business trip is determined on the basis of 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, no one took away the right to issue travel certificates. 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?

Any daily allowance can be established, including internal regulations that may provide for different amounts of daily allowance for different positions, as well as for different places of business trip.

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

From January 1, the list of documents for business trip documents has changed. For a complete list, see the article in the Simplified magazine.

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 on all accounting issues is available to users 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

Order form for sending two or more employees on a business trip

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.

Travel certificate form

Sample of filling out a travel certificate

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.

Sample memo

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

Features of arranging a business trip for the General Director

There are no exceptions for the CEO. The registration of his official trip is carried out according to the 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 on a 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 is withheld from daily allowances in excess of the norm (withholding will occur from the next salary accrued to this employee).

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

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 the corresponding assignment 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 advance payment for travel to the destination, accommodation and daily allowance is calculated, which are usually paid in rubles, and only when sent abroad - in 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: in order to avoid possible errors in the process of registering work trips and compensating expenses associated with them, it is recommended to consolidate the corresponding procedure in a separate local act (Art.8 Labor Code of the Russian Federation). A sample of this Regulation may 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:

To avoid problems in the future with justifying certain types of expenses for profit tax purposes, it is not recommended to establish local standards for 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 allows for overtime work, but obliges workers to pay for overtime at an increased rate, including when 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 even before departure it is known that overtime cannot be avoided, we notify the business traveler in advance about the upcoming overtime work (orally or in writing, in accordance with Article 99 of the 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 a corresponding order, with which we familiarize the business traveler with his signature;
• We make sure to reflect overtime hours worked on the time sheet.

When drawing up a 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, falling outside the previously established schedule, does not have time to complete the task on time. In this case, the employer may decide to extend the travel to give the traveler additional time to complete the assignment. In practice, when receiving a memo with information about an illness, it is recommended to act according to the following scheme:

• make sure that the employee is ready to continue completing the task after recovery and termination of sick leave (you can send the corresponding application by e-mail or 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. The sooner the employee notifies the employer of the inability to perform the task due to temporary disability, the sooner measures will be taken to close or extend the departure period, if necessary. A special notification form has not been developed for such cases, so the memo can be drawn up in any 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 processing such cases on non-working days, but only with the consent of the business traveler, who has every right to refuse this assignment. Having received written consent (in accordance with Article 113 of the Labor Code of the Russian Federation) and having made sure that the opinion of the trade union does not contradict the decision made by the employer, 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 are paid for leaving on a day off at no less than double the rate (daily or hourly), and piece workers are paid at least at double piece rate. 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 an assignment can be extended only on compelling grounds, with the written consent of the head of the receiving government agency and for no more than five days.

Since changes in the rules for documenting travel have also affected government 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 a personal car was used;
• 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 upon with the immediate supervisor of their structural unit, within three days of their return. Payment for travel of a civil servant also has its own characteristics: as in general cases, he is compensated for the corresponding expenses, but their maximum amounts are established by law and depend on rank.

Thus, a civil servant holding the rank of manager is compensated for travel expenses to the place of assignment in the amount corresponding to a first-class air ticket, a railway ticket of category “SV”, “C” or business class, and for an employee filling a junior position in the civil service - according to economy class fare for air travel or the cost of travel in a compartment car (“K”) when using railway transport. If the expenses of a civil servant exceed the norm established by law, the amount in excess of the norm is compensated from the funds provided in the federal budget for the maintenance of the state body in which the seconded person 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 the 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 hotel room;
• 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. As with a regular business trip - with the 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.

The company's activities often affect many counterparties, who may be located in a different area than the company's location. To interact with them, an organization can send its employees on business trips to achieve its production goals. It is necessary to properly register a business trip so that the company does not have problems in the future.

Until 2015, the old Decree on the regulation of business trips was in force, which was repealed when new legal norms came into force.

The introduced innovations are largely aimed at reducing the volume of mandatory documents when sending on business trips.

Now the business entity independently decides which documents it will draw up during a business trip. He must consolidate his decision on document flow in others.

Required documents:

• The law requires that when sent on a business trip, a business trip order must be issued.

Optional documents that are drawn up at the discretion of the organization:

• Service assignment.
• Business trip report
• As well as keeping a log of employees who departed and arrived on business trips remains at the discretion of the administration.

In this regard, another change was the procedure for determining daily allowances for business trips. If the organization does not use a travel certificate, then it must determine the time of departure and arrival of the employee, as well as the duration of the business trip in days, based on the travel documents submitted to him, receipts for payment for housing, checks for the purchase of fuel, etc.

Attention! An employee can also submit a memo or report addressed to the management, in which he declares the timing and period of the business trip in the absence of relevant documents, and if the manager accepts and approves it, then this document can also serve as confirmation in this case.

Who cannot be sent on a business trip

As a rule, a business trip is considered to be the performance of an employee's duties. Therefore, under normal conditions, he cannot refuse it. However, the legislation stipulates cases when a business trip cannot be issued to certain categories of people.

The following employees cannot be sent on a business trip:

• Workers who are soon to become mothers;
• Employees with whom a student agreement has been drawn up;
• Those working at the enterprise who have not yet reached the age of majority. However, if these employees are employed in creative professions (actors, journalists, singers, writers, etc.), as well as athletes, then this ban does not apply to them.

These employees are prohibited from being sent on a business trip, even if written consent is received from them.

Attention! In addition, there are categories of company employees who can be sent on a business trip, but their consent to this must be present in writing.

These include:

• Employees who have children under three years of age. This also includes workers if their children do not have a mother at this age.
• Employees with children under five years of age if they are single parents.
• Employees who do not have disabled children.
• Workers who provide supervision and medical care to sick close relatives.
• Employees who have a disability group established if the business trip violates their recovery program.

When HR specialists arrange a business trip for these categories of employees, the written consent received from them for the trip must necessarily contain information that they have been notified of their right to refuse it.

The question often arises among specialists when a business trip for an internal part-time worker is arranged. They can be sent on a business trip. However, a problem arises when recording travel time at a second place of work.

Attention! The law prohibits taking out annual paid leave during this time. During this period, it is recommended that the second place be provided with additional leave paid at the expense of the company.

Duration of business trips

The period of the business trip is determined by the head of the company independently, based on the production need that arises. It must be reflected in the issued business trip order, and if an official assignment is being drawn up, then in this document too.

At the same time, due to the circumstances that have arisen, the duration of the trip may either be reduced or extended for a certain time. This also requires the issuance of a written order from the company's management.

Previously, the current legal norms determined the maximum period of a business trip at 40 days, not counting the time spent on the journey. It was also stipulated that the business trip had to be more than one day.

But the new Government Decrees that came into force, in accordance with which business trips are currently regulated, canceled the validity of these regulations and did not introduce new deadlines. Therefore, today the minimum and maximum duration of a business trip is not fixed anywhere at the legislative level.

Attention! However, when setting the duration of the trip, it is necessary to proceed from the concept itself - a business trip does not mean the performance by an employee of his duties, whose work has been established to be traveling, as well as the transfer of an employee to another location.

How to arrange a business trip for an employee in 2017

Step 1. Issue an order to go on a business trip

When drawing up an order, you can use standard forms T-9, T-9a, or use a company letterhead in which the text of the order is presented in free form.

Until 2015, the basis for issuing an order was a preliminary drawn up official assignment, the details of which had to be entered in the appropriate line of the document. Now, as a basis, you can use the manager’s order, memo, etc., or even leave this field blank.

The employee for whom the order is issued must read it and sign it.

If an employee uses his own or company vehicles for the trip, this must also be noted by including the corresponding line in the existing order, or issuing a new one in free form.

Step 2. Issue funds

If an employee is going on a business trip, then he needs to receive a cash advance from the cashier to pay for travel, accommodation at the destination and other unplanned expenses, as well as a daily allowance for each day of the trip.

To register the issuance of funds from the cash register, an expense cash order is used. The amount of financing of all these expenses must be fixed in the local act of the company.

The basis for issuing funds is an order for sending on a business trip. In addition, the employee himself can draw up a memo calculating the expected costs; it must be approved by the head of the company.

When issuing money, you must consider the following:

• If the trip takes place within the country, then all funds due can be issued either in cash from the cash register or by transfer to a card or bank account.
• If you are booking a business trip abroad, then the daily allowance for days spent in Russia must be issued in rubles, and for days spent in another country - in the currency of that country or in rubles at the Central Bank exchange rate.

Step 3. Complete and issue a travel certificate (if necessary)

If this is enshrined in the local regulations of the company, then the registration of a business trip includes the preparation of a travel certificate. Depending on the form used, it may indicate a business trip assignment, an employee’s report on work, and the calculation of daily allowances.

The form also has space for stamping your arrival and departure at your travel destination. However, their affixing is no longer an obligation, and if they are not affixed, this will not be a violation.

The need to keep logs of employees going on trips is now eliminated. However, organizations can do this on a voluntary basis. To do this, they need to establish the form of the journal, the order of its maintenance in local acts.

Typically, the log contains the following columns:

• FULL NAME. employee;
• Name of the destination organization;
• Destination locality;
• Dates of departure and arrival;
• Mark on submission of the report.

Attention! A travel certificate is currently not a mandatory document, so an organization can issue it at its own discretion.

Step 4. Make a note on the time sheet

After an employee has been sent on a business trip, it is necessary to note the time of his absence. To do this, use the code “06” or the letter designation “K”.

Step 5. Complete and submit an advance report

Within three days from the date of return from the trip, the employee is required to draw up and submit an advance report to the accounting department. This is done using the standard AO-1 form.

If this is enshrined in local regulations, then along with the advance report, the employee must also provide a report on the work done during the trip. This can be done in any form, on a form developed by the company, or you can use column 12 of the form if it was included in the business trip registration.

Documents confirming the expenses incurred must be attached to the advance report. These include:

• Documents confirming the rental of premises for accommodation - a receipt or hotel invoice, which indicates all the necessary details, the number of days of stay, the cost of one day, or an agreement on the rental of residential premises (private house or apartment);
• Documents confirming travel expenses (tickets, boarding passes, including receipts for paperwork services, getting a bed on trains, etc.);
• Documents for paying for a taxi - checks, receipts, forms;
• A memo for reimbursement of expenses if the employee traveled with his own vehicle or in a company car. It is accompanied by a waybill, checks and receipts from gas stations, etc.;
• A service note if there are no documents for travel, or for accommodation, or both.
• Documents confirming other agreed expenses (for example, a receipt for communication services).

Attention! When receiving the advance report in hand, the accountant makes a note about this in the detachable part and returns it to the employee.

Step 6. Return unused funds to the cash register (if any remain)

If during the trip the employee did not spend the entire amount, then he must pay the rest to the cashier within 3 days from the moment he submitted the report. The operation is formalized by a cash receipt order.

The law gives the employer the right to withhold the unreturned amount from the salary, but this can only be done within a month from the expiration of the period for voluntary return. After a month, you can only withhold money through the court by filing a claim for damages.

Attention! If the employee voluntarily agreed to deduct the debt from his salary, he needs to write a statement about this. Based on it, a deduction order must be issued, the amount of which cannot be more than 20% of the accrued salary.

Step 7. Compensation for overspending (if necessary)

If an employee spent more money on a trip than was issued to him, first of all, you need to check his advance report, and if the excess spending was forced, pay the overexpenditure from the cash register by issuing an expense cash order.

To determine whether an overspend is justified, the following must be determined:

• Whether the expenses were made for urgent needs;
• Are there documents confirming these expenses, and are they executed correctly;
• Is the advance report completed correctly?

Important! The organization is obliged to issue excess funds within 3 days from the date of the report (this is indicated in the regulations on business trips).

Otherwise, the employee has the right to go to court not only to collect the debt, but also to receive interest. If the company does not have the opportunity to pay the entire amount at once, then it is better to draw up an agreement between the parties indicating the timing of repayment of the debt.

Is it possible to extend or reschedule a business trip?

The legislation does not establish a ban on extending the duration of an existing business trip, or postponing a future one, for which all the necessary documents have already been completed. But at the same time, there are no clear instructions anywhere on how exactly this should be done.

If it is necessary to carry out, the most correct way to do this is by issuing such an order. It is drawn up in any form (there is no standard form developed for such a case), and must contain the reason for the extension and the new completion date.

Also, corrections are made to all business trip documents - the incorrect date is crossed out with one line, and a new one is written on top.

And finally, the employer is obliged to calculate the daily allowance for the days of extension, as well as living expenses, and transfer this amount to the employee. The law prohibits obliging an employee to use personal available funds for these purposes, even if they are later reimbursed.

The rescheduling of a business trip must also be issued by an additional order in any form. It includes the reason for the postponement, as well as the new start and end dates of the trip. They must be included in all issued travel documents by crossing out the old value and indicating the new one.

Attention! There is no need to recalculate daily allowances and other payments if only the dates of departure and arrival change, and not the duration of the trip itself.

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

By law, this is the period for which the employee is completely exempt from performing any work duties. Therefore, if there is a need to arrange a business trip while on vacation, you must first recall from vacation.

It must be remembered that the Labor Code establishes cases in which it is impossible to produce. It is also necessary to obtain written consent from the employee.

This is done step by step as follows:

• Create ;
• by putting the phrase “I have no objection” on the order;
• Create an order for sending on a business trip;
• Issue cash (daily allowance to cover upcoming expenses).

It should be taken into account that such a procedure as a review requires mandatory changes to the . Therefore, it is necessary to immediately discuss with the employee when he will take the remaining days of rest. If he wants to continue to rest after completing his duties, he will have to register for leave again.

Attention! Recall from vacation also requires recalculation of paid vacation pay. This may not be done if the employee wants to immediately continue to rest, and this period is in the same month as the first part. Otherwise, the overpaid funds will have to be returned to the cashier, or offset against the advance payment or travel allowances.

The organization requires registration of all documents drawn up, since there is a high risk of their loss. All documents are recorded in special journals. Travel certificates are documents that employees bring with them from business trips. Data about them must also be entered into a special journal.

You can download an example of filling out such a document at the end of this article.

After arriving from a business trip, the employee has two days to provide these documents to his organization:

• an advance report showing the amount of money spent;
• travel certificate, which mentions all the places where the employee traveled;
• a job assignment with an attached report on the work that was done.

The person responsible for accepting these documents (usually a personnel officer) registers and files the provided documents before sending them for storage.

A journal for registering travel certificates is necessary to record these certificates received from employees.

Only a personnel employee has the right to store and maintain this document. If any other employee wants to gain access to this journal, he must provide a written order.

How to fill out the travel certificate logbook?

The cover of the magazine should reflect the following information:

• Business name;
• the date from which the document began to be filled out;
• Next to it there should be a column in which the date will be recorded when the journal will be stopped (at the end of the sheets in the journal).

When an employee returns from a business trip, information about his travel certificate is entered into this journal.

The following data must be entered into the table:

• Full name of the employee who presented the certificate;
• his position;
• the place where the employee went;
• number of the registered identity;
• Full name of the person who signed this certificate;
• time of actual stay on a business trip (when he left, when he arrived);
• signature of the employee who submitted the application (confirmation of the fact of familiarization with the entry in the journal and agreement with it);

In accordance with Article 166 of the Labor Code, a business trip is considered to be any departure of an employee outside the organization for the purpose of performing his work functions.

Fundamental changes in labor legislation regarding the preparation of documents for business trips of employees occurred back in 2015. Registration of a business trip in 2019 occurs without the usual documents: a travel certificate and an official assignment.

What documents are not needed for a business trip?

Note! The Government of Russia, by its resolution of December 29, 2014 No. 1595, abolished the need for an official assignment and a travel certificate. This rule has been in effect since January 8, 2015.

At the same time, Articles 8 and 22 of the Labor Code give the employer the right to prescribe certain features of business trips in local regulations. If the employer deems it necessary, he can determine in the internal act of the company that drawing up a travel certificate and work assignment is necessary. In this case, employees will draw up documents in the manner established by the employer.

Since August 2015, the employer may also not fill out the logbook for employees leaving on business trips. This right was granted to him by Government Resolution No. 771, adopted on July 29, 2015.

Documents for business trips in 2019

Today, the required documents for a business trip are:

1. The employer’s written decision to send him on a business trip, which may be in the form of an order or instruction;
2. Employee's advance report on expenses.

For certain categories of workers, their written consent must also be obtained. It, like the above documents, is a mandatory document for registration of a business trip. Such employees are listed in Article 264 of the Labor Code:

1. Women raising children under 14 years of age or disabled children;
2. Employees caring for seriously ill relatives;
3. Women or men who are single parents.

Written decision

The procedure for issuing an order or instruction is regulated by Article 166 of the Labor Code and clause 3 of the Regulations explaining the specifics of business trips (approved by Government Decree No. 749 of October 13, 2008).

A written decision can be drawn up using the unified T-9 form or another form that the employer has developed and approved in a local regulatory act. In any case, the order (instruction) must contain the following information:

1. Basic details of the document: type, number, date of publication;
2. Name of the employer's organization;
3. The position or specialty of the employee sent on a business trip, his last name, initials;
4. Destination;
5. Start and end date of the trip;
6. Purpose of the trip;
7. Travel on a business trip by personal transport, official or public;
8. At whose expense are the costs of the business trip paid (sometimes this is at the expense of the receiving party).

Advance report

The preparation of documents for a business trip in 2019 ends with the preparation of an advance report. It is an employee’s report on expenses incurred during a business trip: travel, accommodation, etc.

The report is drawn up by the employee within 3 days after returning from the trip. Documents confirming expenses are attached to it:

• travel tickets,
• housing rental agreements,
• an official note about the use of your own car indicating the costs incurred for the trip (the corresponding receipts are attached to it);
• photocopies of passport pages with border crossing marks (for business trips outside Russia), etc.

In government organizations, the report is drawn up in the form approved by order of the Ministry of Finance No. 52n dated March 30, 2015. Private organizations use the AO-1 form, established by decision of the State Statistics Committee No. 55 of 08/01/2001.

The purchase of travel tickets and rental housing can be carried out by the employer himself. In this case, the relevant documents are handed over to the employee before the trip. After arrival, the employee, along with the advance report, gives them to the accounting department.

How to formalize sending an employee on a business trip - watch the video below:

Time tracking

Based on the accounting report card, the employee is paid wages for days on a business trip:

1. For a trip on a working day, the employee receives his normal daily wage;
2. When taking a business trip on a weekend, double the average daily salary.

A specialist will answer your questions in the comments to the article