Regulations on business trips of Gazprom. Business trips of employees of an educational institution. What is considered a business trip and when the travel regulations do not apply

Pankratova T.A.,
Vice-Rector for Economics and Finance, MESI

Registration and accounting of business trips is a sore point for universities, arising during tax audits and giving rise to disputes between payers and inspectors.
At the slightest deviation from the usual procedure for sending employees on a business trip, when registering and calculating travel expenses, problems arise both for the seconded employees and for their managers, personnel department employees, accounting department, in other words, for all those who are related to business trips.
In an educational institution, problems arise due to the large volume of paperwork and the many departments involved in this process.
Moscow State University of Economics, Statistics and Informatics (MESI) was no exception: it also encountered no less difficulties regarding the issue of business trips than at any other university.
We were given the task of eliminating existing problems, namely:

First, it was necessary to define the stages that reflect the entire process of a business trip:

After analyzing all external regulatory documents, the university’s established practice of organizing business trips and the existing document flow, a Regulation on business trips of MESI employees was developed. It includes the following main sections:
- “Business trips within the territory of Russia”;
- “Business trips on the territory of foreign states”;
- “Sending an employee to advanced training, retraining, internship”;
- "Rights of the traveler";
- “Documents confirming travel expenses”;
- “Electronic air and railway tickets”;
- "Report on a business trip."

Whether it is necessary to introduce such a local regulatory act as the Regulations on Business Travel of Employees in your educational institution is up to you to decide. But if you are nevertheless entrusted with its creation, you can safely use the Regulations and documents developed by the staff of our university. The provision reflects the requirements of current legislation.
However, a number of issues set out in it are not regulated by law; we had to find some solutions in established practice and consult with specialists. You can analyze the specified Regulations and try to reflect in it the features of the procedure for sending employees on business trips adopted in your educational institution.

REGULATIONS ON OFFICIAL TRAVEL OF AN EDUCATIONAL INSTITUTION

1. INTRODUCTION

This Regulation on business trips of employees of an educational institution (hereinafter referred to as the Regulations) determines the grounds for business trips, sources of funding, documentation, and the amount of reimbursement of travel expenses.
The provision comes into force from the date of approval.

2. AREA OF APPLICATION

This Regulation applies to all structural divisions and branches of an educational institution.

3. BASIC TERMS

Business trip- this is an employee’s trip by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work.

4. GENERAL PROVISIONS

4.1. This Regulation has been developed in accordance with the regulations:

-	Labor Code of the Russian Federation;
-	Tax Code of the Russian Federation;
-	Decree of the Government of the Russian Federation dated October 2, 2002 No. 729 “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget”;
-	Instructions of the USSR Ministry of Finance, the State Committee for Labor and Social Issues of the USSR and the All-Union Central Council of Trade Unions

A business trip is a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work. The employer's order is usually issued in the form of an order, a sample of which we have provided. And if the planned business trip was cancelled, then a new one is drawn up.

Let us remind you that business trips of employees whose permanent work is carried out on the road or have a traveling nature, as well as sending workers on shifts are not considered business trips (part 1 of article 166 of the Labor Code of the Russian Federation, clause 1.1 of the Basic Provisions, approved by the Resolution of the State Committee of Labor of the USSR, the Secretariat All-Union Central Council of Trade Unions, USSR Ministry of Health dated December 31, 1987 No. 794/33-82).

The specifics of sending employees on business trips are established by Government Decree No. 749 of October 13, 2008 (Part 2 of Article 166 of the Labor Code of the Russian Federation). At the same time, the Regulations approved by the said Government Resolution do not thoroughly regulate all issues related to business trips and leave the resolution of some of them to the discretion of the employer. For example, the Regulations on the specifics of sending employees on business trips (approved by Government Decree No. 749 dated October 13, 2008) does not determine a uniform procedure and amount for reimbursement of expenses related to business trips. Thus, the employer himself decides how much to pay employees per diem when traveling on trains in the Russian Federation and abroad. At the same time, it may provide for a differentiated amount of payments for employees occupying various positions (Letter of Rostrud dated 04.03.2013 No. 164-6-1, paragraph 3 of Letter of the Ministry of Labor of Russia dated 14.02.2013 No. 14-2-291). Or, say, an employer can establish a unified procedure for resolving the issue of an employee’s attendance at work on the day of departure on a business trip and on the day of arrival from it.

These and other issues require clarification by the employer and approval in a collective agreement or local regulation. The Regulations on Business Travel are usually developed as a local regulatory act.

We approve the Regulations on business trips

Considering that the Business Travel Regulations are not a mandatory document, the employer determines its structure and content independently. A sample form of the Business Travel Regulations (sample 2018) can be downloaded for free from the link below.

In many ways, such a Regulation may duplicate the aspects set out in Regulation 749 on business trips, which continues to be in force in 2018 (Resolution of the Government of the Russian Federation of October 13, 2008 No. 749).

Thus, the Business Travel Regulations may include, in particular, the following sections:

• general provisions;
• the procedure for sending employees on business trips;
• duration of business trip;
• extension of the duration of a business trip;
• recall of an employee from a business trip;
• guarantees for an employee when sent on a business trip;
• the amount, procedure and period for reimbursing the employee for expenses related to business trips.

For example, in the “General Provisions” section the concept of a business trip may be given, terms used in the Regulations may be given, as well as restrictions regarding the sending of certain categories of employees on business trips. And, say, in the section “Procedure for sending employees on business trips,” the procedure for document flow when sending workers on a business trip and returning from it, the responsibilities of seconded workers and persons responsible for organizing business trips for employees may be disclosed.

The regulations on business trips are approved by the head of the organization. The details of the order for approval of the Regulations on business trips are given in such Regulations.

The approved Regulations on Business Travel, as a local regulatory act of the employer, must be introduced to employees against signature when they are hired (Part 3 of Article 68 of the Labor Code of the Russian Federation).

Here is a sample of the Regulations on business trips in 2018.

3. For the purposes of these Regulations, the place of permanent work should be considered the location of the organization (a separate structural unit of the organization), the work in which is stipulated by the employment contract (hereinafter referred to as the sending organization).

Employees are sent on business trips based on a written decision of the employer for a certain period of time to fulfill an official assignment outside their place of permanent work. A trip by an employee sent on a business trip based on a written decision of the employer to a separate unit of the sending organization (representative office, branch) located outside the place of permanent work is also recognized as a business trip.

Business trips of employees whose permanent work is carried out on the road or has a traveling nature are not recognized as business trips.

4. The duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the official assignment.

The day of departure on a business trip is the date of departure of a train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival from a business trip is the date of arrival of the specified vehicle at the place of permanent work. When a vehicle is sent before 24 o'clock inclusive, the day of departure for a business trip is considered the current day, and from 00 o'clock onwards - the next day.

If a station, pier or airport is located outside a populated area, the time required to travel to the station, pier or airport is taken into account.

The day the employee arrives at his place of permanent work is determined similarly.

The issue of an employee’s attendance at work on the day of departure on a business trip and on the day of arrival from a business trip is resolved by agreement with the employer.

5. Payment for an employee if he is involved in work on weekends or non-working holidays is made in accordance with the labor legislation of the Russian Federation.

(see text in the previous edition)

7. The actual length of stay of an employee on a business trip is determined by travel documents presented by the employee upon returning from a business trip.

If an employee travels on the basis of a written decision of the employer to the place of business trip and (or) back to the place of work on official transport, on transport owned by the employee or owned by third parties (by power of attorney), the actual period of stay at the place of business trip is indicated in the official document. a note that is submitted by the employee upon returning from a business trip to the employer with the attachment of documents confirming the use of the specified transport for travel to the place of business and back (waybill, route sheet, invoices, receipts, cash receipts and other documents confirming the transport route).

In the absence of travel documents, the employee confirms the actual length of stay of the employee on a business trip with documents for renting residential premises at the place of business trip. When staying in a hotel, the specified period of stay is confirmed by a receipt (coupon) or other document confirming the conclusion of an agreement for the provision of hotel services at the place of business trip, containing information provided for by the Rules for the provision of hotel services in the Russian Federation, approved by the Decree of the Government of the Russian Federation of April 25, 1997. N 490 "On approval of the Rules for the provision of hotel services in the Russian Federation."

In the absence of travel documents, documents for the rental of residential premises or other documents confirming the conclusion of an agreement for the provision of hotel services at the place of business trip, in order to confirm the actual period of stay at the place of business trip, the employee must submit a memo and (or) another document about the actual period of stay of the employee in business trip, containing confirmation of the party receiving the employee (organization or official) about the date of arrival (departure) of the employee to the place of business trip (from the place of business trip).

(see text in the previous edition)

(see text in the previous edition)

9. Average earnings for the period the employee is on a business trip, as well as for days on the road, including during a forced stopover, are retained for all days of work according to the schedule established by the sending organization.

During a business trip, an employee working part-time retains the average salary from the employer who sent him on a business trip. If such an employee is sent on a business trip simultaneously for his main job and work performed on a part-time basis, the average earnings are retained by both employers, and reimbursable expenses for the business trip are distributed between the sending employers by agreement between them.

10. When an employee is sent on a business trip, he is given a cash advance to pay for travel expenses and rental of living quarters and additional expenses associated with living outside his place of permanent residence (daily allowance).

11. Employees are reimbursed for travel and rental expenses, additional expenses associated with living outside their permanent place of residence (daily allowance), as well as other expenses incurred by the employee with the permission of the head of the organization.

The procedure and amount of reimbursement of expenses related to business trips are determined in accordance with the provisions of Article 168 of the Labor Code of the Russian Federation.

(see text in the previous edition)

Additional expenses associated with living outside the place of residence (per diems) are reimbursed to the employee for each day of a business trip, including weekends and non-working holidays, as well as for days en route, including during a forced stopover, taking into account the provisions provided for in paragraph 18 of these Regulations.

When traveling on business to an area from where the employee, based on transport conditions and the nature of the work performed on a business trip, has the opportunity to return daily to his place of permanent residence, daily allowances are not paid.

The question of the advisability of the daily return of an employee from a business trip to a place of permanent residence in each specific case is decided by the head of the organization, taking into account the distance, transport conditions, the nature of the task being performed, as well as the need to create conditions for the employee to rest.

If the employee, at the end of the working day, in agreement with the head of the organization, remains at the place of business trip, then the costs of renting accommodation, upon provision of the relevant documents, are reimbursed to the employee in the manner and amount provided for in paragraph two of this paragraph.

(see text in the previous edition)

In the case of sending wages to an employee on a business trip, at his request, the costs of sending them are borne by the employer.

12. Expenses for travel to the place of business trip on the territory of the Russian Federation and back to the place of permanent work and for travel from one locality to another, if the employee is sent to several organizations located in different localities, include expenses for travel by public transport, respectively. station, pier, airport and from the station, pier, airport, if they are located outside the populated area, in the presence of documents (tickets) confirming these expenses, as well as payment for services for issuing travel documents and providing bedding on trains.

(see text in the previous edition)

13. In the event of a forced stop along the way, the employee is reimbursed for the costs of renting living quarters, confirmed by relevant documents, in the manner and amount provided for in paragraph two of clause 11 of these Regulations.

(see text in the previous edition)

14. Expenses for booking and hiring residential premises on the territory of the Russian Federation are reimbursed to employees (except for those cases when they are provided with free residential premises) in the manner and in the amounts provided for in paragraph two of clause 11 of these Regulations.

(see text in the previous edition)

(see text in the previous edition)

16. Payment and (or) reimbursement of employee expenses in foreign currency associated with a business trip outside the territory of the Russian Federation, including payment of an advance in foreign currency, as well as repayment of unspent advance in foreign currency issued to an employee in connection with a business trip, are carried out in accordance with Federal Law "On Currency Regulation and Currency Control".

Payment of daily allowances to an employee in foreign currency when the employee is sent on a business trip outside the territory of the Russian Federation is carried out in the manner and amount provided for in paragraph two of clause 11 of these Regulations, taking into account the features provided for in clause 19 of these Regulations.

(see text in the previous edition)

17. During the travel time of an employee sent on a business trip outside the territory of the Russian Federation, daily allowances are paid:

A) when traveling through the territory of the Russian Federation - in the manner and amounts provided for in paragraph two of clause 11 of these Regulations for business trips within the territory of the Russian Federation;

(see text in the previous edition)

B) when traveling through the territory of a foreign state - in the manner and amounts provided for in paragraph two of clause 11 of these Regulations for business trips on the territory of foreign states.

(see text in the previous edition)

18. When an employee travels from the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in foreign currency, and when traveling to the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in rubles .

The dates of crossing the state border of the Russian Federation when traveling from the territory of the Russian Federation and to the territory of the Russian Federation are determined by the marks of the border authorities in the passport.

When an employee is sent on a business trip to the territory of 2 or more foreign states, daily allowances for the day of crossing the border between states are paid in foreign currency according to the standards established for the state to which the employee is sent.

19. When sending an employee on a business trip to the territory of member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in entry and exit documents, the date of crossing the state border of the Russian Federation is determined by travel cards documents (tickets).

(see text in the previous edition)

In case of a forced delay in transit, daily allowances for the delay are paid according to the decision of the head of the organization upon presentation of documents confirming the fact of the forced delay.

20. An employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid daily allowances in foreign currency in the amount of 50 percent of the rate of expenses for the payment of daily allowances, determined in the manner prescribed

"Personnel officer. Personnel records management", 2010, N 3

Development of regulations on business trips

Sending employees on business trips is always accompanied by the execution of a number of mandatory documents regulated by current legislation. If the need to send employees of an organization constantly exists, then it is advisable to develop and adopt a local regulatory act within the organization that regulates the procedure for sending them on business trips.

Dictionary of personnel records management. A business trip is a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work. Business trips of employees whose permanent work is carried out on the road or has a traveling nature are not recognized as business trips. In this case, instead of paying daily subsistence allowances, employees are paid wage supplements.

To consolidate the procedure for registering a business trip in an organization, it is advisable to develop a regulation or other organizational document regulating this activity of the enterprise.

The regulation on business trips for employees of an organization is an optional local act of the organization, the feasibility of its introduction is determined by the management of the organization. The main goal of developing regulations on business trips for employees of an organization is to establish a uniform procedure for sending employees on business trips, as well as defining the functions of each structural unit participating in this process. The provision can be drawn up as a separate regulatory act, or as an annex to the internal labor regulations. It is necessary to take into account that the adoption of any addition to the rules (the annex is such an addition), as well as its subsequent amendment, must be carried out in the manner established by Art. 190 Labor Code of the Russian Federation.

There is no standard form for the text of the regulation, but it seems appropriate to define in the regulation the rights and responsibilities of workers sent on a business trip, as well as managers and specialists involved in arranging the business trip. The regulation can indicate specific amounts of expenses reimbursed to the head of the organization. If the head of an organization is responsible to the founders (participants) of a legal entity or a body authorized by the constituent documents, the regulation determines the procedure for submitting reports on expenses incurred or establishes the obligation of the head of the organization to agree on an estimate of travel expenses with the founders (participants) or an authorized body before going on a business trip.

The regulations also need to indicate which structural unit will be responsible for processing business trips: this could be the personnel department, the office, or the secretary of the general director.

Business trips are associated with guarantees that are provided both to persons sent on business trips and to persons who cannot be sent on business trips, so this also needs to be reflected in the regulations.

Thus, the following categories of employees cannot be sent on a business trip:

Pregnant women (Article 259 of the Labor Code of the Russian Federation);

Workers under the age of 18, with the exception of persons from among the creative workers of the media, cinematography organizations, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance of works, professional athletes in accordance with the lists of professions established by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations (Article 268 of the Labor Code of the Russian Federation);

Employees with whom contracts are concluded in accordance with the provisions of Sec. 32 of the Labor Code of the Russian Federation, apprenticeship contracts, - on business trips not related to apprenticeship (Article 203 of the Labor Code of the Russian Federation).

Women with children under 3 years of age may be sent on business trips only with their written consent and only on condition that this is not prohibited by medical recommendations. At the same time, employees must be informed in writing of their right to refuse to be sent on a business trip.

In the same order, fathers raising children without a mother, as well as guardians (trustees) of minors can be sent on business trips (Article 264 of the Labor Code of the Russian Federation).

Other categories of workers may be sent on business trips without their consent. If they refuse, they may be subject to disciplinary action in accordance with the procedure established by law.

In accordance with Art. 187 of the Labor Code of the Russian Federation, when an employer sends an employee for advanced training outside of work, he retains his place of work (position) and the average salary at his main place of work.

Employees sent to improve their qualifications while away from work in another location are additionally paid for travel expenses in the manner and amount provided for persons sent on business trips.

The activities of educational institutions of additional professional education (advanced training) for specialists are currently regulated by Decree of the Government of the Russian Federation dated June 26, 1995 N 610, which approved the Standard Regulations on the educational institution of additional professional education (advanced training) for specialists (as amended on March 31, 2003).

Quoting the law: Art. 264 “Other expenses associated with production and (or) sales” of the Tax Code of the Russian Federation

Separate guarantees for students are provided for in clause 26 of the Model Regulations. Thus, payment for trainees’ travel to and from the place of study, as well as payment of daily allowances for the time they are on the road, must be made at the expense of the employing organizations at the trainees’ main place of work.

Payment of average earnings for the period of study and travel to the location of the educational institution and back is made in the manner established by Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation dated December 24, 2007 N 922 “On the specifics of the procedure for calculating average wages” (as amended on November 11, 2009).

When drawing up regulations on business trips, it is necessary to take into account the requirements of the following regulations:

1. Labor Code of the Russian Federation, section “Guarantees when sending workers on business trips and moving to work in another area.”

2. Decree of the Government of the Russian Federation dated October 13, 2008 N 749 “On the specifics of sending employees on business trips” (together with the Regulations on the specifics of sending employees on business trips).

3. Resolution of the Council of Ministers of the USSR dated March 18, 1988 N 351 “On official business trips within the USSR.”

4. Instruction of the USSR Ministry of Finance dated 04/07/1988 N 62 “On official business trips within the USSR”.

It should be borne in mind that legal acts on business trips adopted in the USSR apply only by virtue of Part 1 of Art. 423 of the Labor Code of the Russian Federation, if they do not contradict the Labor Code of the Russian Federation, as well as Decree of the Government of the Russian Federation of October 13, 2008 N 749. An approximate sample of the regulation on business trips is presented below.

Approximate sample

Limited Company

responsibility "Premium"

Position Director of Premium LLC

N _________________ __________ A. A. Petrov

about employee business trips

1. General Provisions.

These Regulations determine the procedure for organizing business trips on the territory of the Russian Federation and abroad for employees of Premium LLC (hereinafter referred to as the Company).

A business trip of an employee is a trip initiated by the director or other authorized official for a certain period of time to a populated area located outside the city of Yaroslavl or the location of a separate division, to carry out an official assignment or participate in events consistent with the statutory goals and objectives of the Company.

This Regulation applies to representatives of management, other administrative employees, employees of auxiliary and functional structural units, as well as to all other employees in labor relations with the Company, hereinafter referred to in the text of this Regulation as “Employees”.

The posted worker retains his place of work (position) and average earnings during the business trip, including the time he is on the road.

The average earnings during the employee’s stay on a business trip are maintained for all working days of the week according to the schedule established at the place of permanent work.

The main objectives of business trips are:

Solving specific problems of production, economic, financial and other activities of the Company;

Providing organizational, methodological and practical assistance in organizing the educational process;

Conducting conferences, meetings, seminars and other events, direct participation in them;

Study, generalization and dissemination of experience, new forms and methods of work.

The following are not business trips:

Business trips of employees whose job duties require a traveling nature of work, unless otherwise provided by local or regulatory legal acts;

Travel to an area from where the employee, due to transport conditions and the nature of the work, has the opportunity to return to his place of residence every day. The question of the advisability and necessity of the employee’s daily return from the place of business trip to his place of residence in each specific case is decided by the manager who carried out the employee’s business trip;

Trips for personal matters (without production needs, a corresponding agreement or a call from the inviting party);

Admission to study and training in correspondence departments of educational institutions of higher and additional professional education.

Depending on the reasons for departure, business trips are divided into:

Planned, which are carried out in accordance with duly approved plans and corresponding estimates;

Unscheduled - to solve sudden problems that require immediate consideration, or in other cases that cannot be foreseen in advance.

Secondment of heads of departments (directions, divisions) is allowed only in cases where this does not cause disruptions in the normal mode of conducting the production process.

In the case of a secondment of management personnel, the official who made the decision to send a managerial employee on a business trip is obliged to appoint a person temporarily performing his duties, with the temporary fulfillment of duties for the period of the business trip assigned to all official duties and rights of the posted employee, including the rights granted to the posted employee on the base of the power of attorney.

Sending on a business trip and issuing an advance to employees who have not reported on the funds spent on a previous business trip are not allowed.

2. The procedure for registering business trips.

Based on the order of the director or official authorized to send employees, an employee sent on a business trip is issued a travel certificate issued in accordance with the unified form N T-10, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1. The travel certificate must be signed by the director or officer authorized to send employees.

In order to confirm the fact of departure on a business trip and stay at the business trip points, the posted employee is required to make stamped notes:

About departure on a business trip and about returning from a business trip to the place of work;

The relevant official or body of the receiving party on arrival at and departure from the place of business trip.

In cases where an employee is sent on a business trip to several points, marks of arrival and departure are affixed at each point of the business trip where the employee was.

3. Duration and mode of business trip.

The duration of the business trip is established by order of the director or other administrative act of the official authorized to send the Company’s employees, based on:

Approximate time required to complete the official assignment;

Duration of the educational event according to the invitation of the host party;

The terms of the agreement, which stipulate the Company’s obligations for the secondment of employees.

The duration of a business trip for an employee of the Company cannot exceed 30 days. The day of departure of an employee on a business trip is the day of departure of a train, plane, bus or other vehicle from Yaroslavl (or the location of a separate unit), and the day of arrival from a business trip is the day of arrival of the vehicle in Yaroslavl (or the location of a separate unit). When a vehicle is sent before 24 hours inclusive, the day of departure on a business trip is considered the current day, and from 00 hours and later - the next day.

The day of departure on a business trip (the day of arrival from a business trip) is determined by the regional time of departure (arrival) of the vehicle in accordance with their schedule. In case of departure (arrival) of a vehicle at a time different from the schedule, the actual time of departure (arrival) is confirmed by relevant certificates or certified marks on travel tickets.

The notes on the travel certificate regarding the arrival and departure of the employee are certified by the seal that the enterprise uses in its business activities to certify the signature of the corresponding official, who, by order (instruction) of the head of the enterprise, is entrusted with the obligation to register persons leaving on a business trip and arriving from it.

If an employee is sent to several enterprises or to several localities, marks about the day of arrival and the day of departure are affixed at each enterprise or at each point.

An employee on a business trip is subject to the working hours and operating rules of the enterprise, institution, or organization to which he is sent. Instead of days of rest not used during a business trip, other days of rest after returning from a business trip are not provided. The exception is cases when the events to which the employee was sent took place on weekends or other days of rest established in accordance with the legislation of the Russian Federation and the Rules labor regulations.

In cases where an employee is specially sent to work on weekends or holidays and non-working days, compensation for work on these days is paid in accordance with the current legislation of the Russian Federation. If an employee goes on a business trip or arrives from a business trip on a day off, he is given another day of rest after returning from the business trip.

During delays in transit without valid reasons, the employee is not paid wages, daily expenses, expenses for renting accommodation and other expenses are not reimbursed.

4. Temporary disability of the employee during a business trip.

If temporary incapacity for work occurs during a business trip, the employee is obliged to immediately notify the company official who made the decision on his business trip about such circumstances.

Temporary incapacity for work of a posted employee, as well as the inability for health reasons to return to his place of permanent residence, are subject to certification by properly executed documents of the relevant state (municipal) or other medical institutions licensed (certified) to provide medical services. During the period of temporary incapacity for work, the posted worker is paid a temporary disability benefit on a general basis.

Days of temporary incapacity for work are not included in the business trip period.

In the event of a temporary disability of a posted worker, he is reimbursed on a general basis for the costs of renting a living space (except for cases when the posted worker is undergoing hospital treatment) and is paid daily allowances for the entire time until he is unable, due to health reasons, to begin performing the work assigned to him. official assignment or return to your place of permanent residence, but not more than three days.

5. Features of business trips outside the Russian Federation.

When traveling outside the Russian Federation, the Company provides the employee with funds in the national currency of the employee’s country of residence or in a freely convertible currency.

Advances for an employee's current expenses are made in the amounts established by the Decree of the Government of the Russian Federation "On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget" and other regulations.

When issuing an advance for a business trip, the employee is obliged to familiarize himself with the certificate of calculation for the advance issued to him and the provisions of the legislation of the Russian Federation on reporting for its use. If, when issuing an advance, the total amount in foreign currency has a fractional part, then the arithmetic rule of rounding to a full unit is allowed.

The acquisition of foreign currency funds from an authorized bank and accounting of foreign currency are carried out in accordance with the requirements of the current legislation of the Russian Federation.

The actual time spent on a business trip outside the Russian Federation is determined:

In the case of a business trip to countries with which full border control has been established - according to the checkpoint marks in the foreign passport;

In the case of a business trip to countries with which border control has not been established or simplified, - according to the notes of the party who is sending and the party who is receiving, in the business trip certificate;

In the absence of marks in accordance with paragraphs. “a” and “b” of this paragraph, daily expenses for a posted worker are not reimbursed.

If an employee received an advance for travel expenses, but did not go on a business trip, he is obliged, within three working days from the date of the decision to cancel the trip, to return to the cashier the funds he received in the currency of the country in which the advance was issued.

If for the final payment for a business trip it is necessary to pay additional funds or the employee has not received advance funds for the business trip, their payment to the employee is made in Russian rubles at the official exchange rate of the Bank of Russia to foreign currencies of the host countries established on the day the advance report is approved.

If the employee does not have supporting documents on the exchange of the currency in which the advance was issued into the national currency of the host country, the recalculation of expenses incurred on a business trip and supported by documents is carried out based on the official exchange rate established by the Central Bank of the Russian Federation on the day of approval of the advance report.

6. Travel expenses.

An employee sent on a business trip both within the Russian Federation and abroad is reimbursed for the following expenses:

Daily allowance;

Actually incurred and documented target expenses:

For renting residential premises;

For travel to your destination and back;

Airport service fees, commission fees;

For travel to the airport or train station at places of departure, destination or transfer;

For baggage transportation;

For business telephone conversations;

Upon receipt and registration of a service foreign passport, obtaining visas;

Related to the exchange of cash or a check at a bank for cash foreign currency.

Expenses associated with a business trip, but not confirmed by relevant documents, are not reimbursed to the employee. Expenses in connection with the return of a train, plane or other vehicle ticket by a posted employee can be reimbursed with the permission of the head of the enterprise only for valid reasons (decision to cancel a business trip, recall from a business trip, illness) if there is a document confirming such expenses.

Expenses for food, the cost of which is included in invoices for payment of hotel accommodation or travel documents, are paid by business travelers at the expense of daily allowances.

Reimbursement for the transportation of baggage weighing more than the maximum standards established by transport companies is not made.

Reimbursement for expenses for business telephone conversations is made in the amounts agreed upon with the person who made the decision to send the employee.

7. Daily expenses.

While on a business trip, including on the way to and from the place of the business trip, the employee is paid a daily allowance for each day of the business trip.

Payment of daily allowances is made no more than the amount established in the estimate if the business trip was carried out as planned.

Daily expenses for the duration of your stay on a business trip are paid:

For each day of stay on a business trip, including the day of departure and arrival - according to the standards established for the Russian Federation or a state outside the Russian Federation to which the employee is posted;

In case of business trips to several states within a day - in the amount of the arithmetic average of the norms established for these states;

When sent on a business trip to two or more countries - according to the standards established for the respective countries, from the day of crossing the border of the corresponding state. Day of return to the Russian Federation (crossing the border) - according to the norms of the last country of stay on a business trip;

If the date of departure on a business trip to countries with which full border control has been established, or the date of return from them does not coincide with the dates indicated in the foreign passport or a document replacing it, then daily expenses for the time of travel through the territory of the Russian Federation are reimbursed in accordance with the procedure provided for business trips within the Russian Federation;

If a posted worker, while on the way to a country with which border control has not been established or simplified, or returning from such a country, has a transit stop on the territory of the Russian Federation, then reimbursement of business trip expenses for the period of travel through the territory of the Russian Federation is carried out in the manner prescribed for official business trips within the Russian Federation. In the absence of such a stop, daily expenses are reimbursed for each day of the business trip, including the day of departure and arrival, according to the standards established for business trips abroad;

In the case of inclusion of food costs in the invoices for the rental of residential premises and in cases where business travelers, under the terms of the invitation, are provided with free food by the receiving party in the host country (travel), - within the limits established by the legislation of the Russian Federation.

If the receiving party provides an employee sent abroad of the Russian Federation with additional foreign currency in the form of compensation for current expenses (except for expenses for travel to and from the country of destination and for renting residential premises) or daily expenses, then the Company reduces the payment of daily expenses by the amount of additional funds provided. If the amount provided by the receiving party is greater than or equal to the established norms of daily expenses, then the Company does not pay daily expenses.

If an employee is sent to an area from where he has the opportunity to return daily to his place of permanent residence, per diem is not paid. The question of the possibility of returning to the employee’s place of residence in each specific case is decided by the manager who sent the employee on a business trip, taking into account the distance, transport conditions, the nature of the task being performed, as well as the need to create conditions for the employee to rest.

8. Expenses for renting premises.

The employee is reimbursed for the actual costs of renting residential premises, confirmed by relevant documents. If documents confirming payment of expenses for renting residential premises are not provided, the amounts of such payment will be reimbursed in the amounts established by the current Russian legislation.

Expenses for renting residential premises are reimbursed for each day of stay at the point of a business trip from the day the business traveler arrives at the destination until the day of departure from it. If payment for the use of residential premises is made at different costs, the established maximum rates for reimbursement of expenses are applied to each day separately.

When submitting supporting documents, the posted worker is also paid for the costs of booking hotel rooms, as well as for renting accommodation during a forced stopover.

9. The procedure for submitting a business trip report.

In accordance with the Procedure for conducting cash transactions in the Russian Federation, within three working days from the date of return from a business trip, the employee is obliged to submit to the accounting department an advance report on the amounts spent by him.

Along with the expense report, documents (in the original) confirming the amount of expenses incurred are submitted to the accounting department, indicating the form of payment (cash, check, credit card, bank transfer). A photocopy of the marks in the foreign passport is attached to the report.

The following documents are attached to the advance report:

Travel certificate with notes on departure and arrival from a business trip, as well as notes from the host party on the dates of arrival and departure;

Documents confirming the costs of renting residential premises;

Documents confirming payment of fees for airport services and other commission fees;

Documents confirming expenses for travel to the airport, station at the places of departure, destination or transfers, for luggage transportation;

Documents confirming the cost of business telephone conversations.

If business travelers pay at their own expense the following expenses for travel and paperwork, the following must also be attached to the advance report:

Documents confirming travel expenses to the destination and back, if these expenses were incurred by him personally;

Documents confirming the costs of obtaining and registering an official foreign passport, obtaining visas, if these actions were not carried out by the Company;

Documents confirming expenses associated with the exchange of cash or a bank check for cash foreign currency.

The balance of funds in excess of the amount used according to the advance report must be returned by the employee to the cash desk in the currency of the country in which the advance was issued no later than three working days after returning from a business trip.

If the employee fails to return the balance of funds within a certain period of time, the corresponding amount is reimbursed in the manner established by the labor and civil procedural legislation of the Russian Federation.

No later than three working days from the date of return from a business trip, the employee is obliged to prepare and submit to the official who made the decision on the business trip a report on the work he has done or participation in the event to which he was sent.

An employee sent on a business trip to perform certain tasks shall attach to the travel report originals or photocopies of documents received by him or signed and handed over to him on behalf of the Company.

An employee sent to participate in any event shall attach to the trip report the materials he received as a participant in the event.

Bibliography

1. State system of documentation support for management (GSDOU). Main archive. 1991.

The Business Travel Regulations are an important document for employers whose employees go on business trips. The rules that should be followed when registering and recording business trips are subject to change. This implies the need to include current provisions in the document regulating issues related to business trips.

Why draw up a regulation on sending employees on business trips?

The regulation on business trips refers to the internal local acts of the employer, used along with other similar documents (regulations on remuneration, internal labor regulations, regulations on bonuses, wage indexation, etc.).

Read more about internal local acts on our website:

• “Internal labor regulations - sample 2019”;
• “Regulations on labor protection of workers - sample 2019”.

The form of this document is not approved by law and its content is not regulated. Each employer draws up such a provision taking into account its “travel” subtleties and features.

The regulations on business trips are intended to establish and consolidate many different factors: types of business trips (within Russia or outside its borders), the nature and amount of reimbursed travel expenses (only for travel and accommodation or another list), the transport used for trips and other features.

The development of such an internal document for tax accounting purposes allows you to fearlessly recognize various expenses as travel expenses and justify their amount in expenses when calculating income tax or simplified tax system.

There is no need to draw up a regulation on business trips if the employer does not send its employees on business trips and does not plan to do so.

What is considered a business trip and when the travel regulations do not apply

The 2019 regulation on business trips is based on the definition that everyone is familiar with and the basic conditions for recognizing an employee’s trip as a business trip.

IMPORTANT! Based on the definition given in Art. 166 of the Labor Code of the Russian Federation, a business trip is considered to be a trip by an employee to carry out an official assignment outside his workplace for a period established by the employer.

Since a person’s departure from the place of his permanent location is associated with additional expenses (for travel, accommodation, etc.), requiring special documentation and justification, and the recognition of travel expenses when calculating the tax base for profit or the simplified tax system depends on many factors (service focus, duration trips, etc.), the importance of the provisions on business trips can hardly be overestimated.

This document substantiates the amount of various expenses associated with the trip (from daily allowance to airfield taxes and baggage fees), and also describes the procedure for the actions of seconded employees (the scheme for obtaining funds for the trip, the composition of the required documents, working hours when traveling, etc.).

This provision may not be used in all cases. This document does not regulate the actions of company employees if their work is of a traveling nature, as well as when employees travel for their personal purposes.

Of particular importance when applying the travel regulations is the correct classification of the trip. You can recognize a departure as a business trip and legally use the position in the following cases:

• the trip is carried out for official purposes and by decision of management;
• the employee works for a certain period of time away from the locality in which his main workplace is located;
• An employment contract or a GPC agreement has been concluded with the traveling employee.

Is it possible to take into account travel expenses for income tax purposes for an employee with whom a GPC agreement has been concluded? Find out.

An important condition of the provision is to secure the employee’s right to refuse a business trip

In the regulations on business trips, it would not be amiss to list all the cases when an employee has the right to refuse a business trip, and the situations when a ban on sending an employee on a business trip is imposed by law. This will allow employees to assert their legal rights and eliminate labor conflicts.

Thus, the Labor Code of the Russian Federation prohibits sending pregnant employees on business trips (Article 259), employees during the period of validity of the apprenticeship contract, if business trips are not related to apprenticeship (paragraph 3, Article 203), as well as minor employees of the company (Article 268). With regard to the last category of workers, the specified article of the Labor Code of the Russian Federation provides for nuances: business trips for minor creative workers are not prohibited according to the list approved by the Government of the Russian Federation (Resolution No. 252 dated April 28, 2007).

Another group of employees is allowed to refuse or agree to go on a work trip. In this case, they can express their will in writing. Among such employees (Article 259 of the Labor Code of the Russian Federation):

• women with children under 3 years of age;
• mothers and fathers raising children under 5 years of age alone;
• workers with disabled children;
• employees caring for sick members of their families in accordance with a medical report (Article 259 of the Labor Code of the Russian Federation).

The same choice is given to guardians and trustees of minors (Article 264 of the Labor Code of the Russian Federation).

For workers who do not fall into the above categories, refusal to go on a business trip means a high probability of receiving disciplinary punishment.

If a memo is used to send an employee on a business trip, the procedure for its creation and movement should also be reflected in the regulations on business trips.

The rules for drawing up a memo for a business trip of the 2019 model are not regulated in any way. It is mandatory for her to have a resolution from the employer.

The requirement to obtain a travel certificate has been abolished since 2015. However, the presence of this document to a certain extent disciplines the posted employee, and in the absence of travel documents, it allows you to confirm the dates of your stay on a business trip. For this reason, most employers did not abandon the use of a travel certificate and left it among the mandatory internal documents.

Returning from a trip. Business trip memo: sample 2019

Since 2015, one more document has ceased to be used - a business trip report. Although this does not mean that an employee returning from a business trip will not have to report for the work done on the business trip. You will still have to issue the document at the end of your business trip, just in a different form and under a different name.

IMPORTANT! In accordance with clause 7 of Regulation No. 749, confirmation of the length of stay on a business trip and other nuances of the business trip can be a memo issued by the employee about the business trip. The 2019 sample is not normatively established for it, and the employer can develop it independently. At the same time, he has the right either to provide for all seconded employees, without exception, the obligation to draw up such a memo, or to reflect in the regulations on business trips certain cases of its execution (for example, a business trip on personal transport or the absence of travel cards and other documents confirming the duration of the business trip).

In addition to the memo, the employee returning from a trip will have to draw up a document that is mandatory for everyone - an advance report. A company can develop its own form for such a report or use the unified form AO-1.

For rules for filling out form AO-1, ​​see .

To prepare an advance report and final payment for the travel payment issued in advance, 3 working days are given after returning from a business trip (clause 26 of Regulation No. 749). The report is accompanied by documents confirming all expenses incurred during the trip (accommodation, travel and other travel expenses).

Where to download a sample memo for a business trip in 2019

As noted above, in some cases, confirmation of the length of stay on a business trip is a memo drawn up by the employee.

A sample memo for a business trip in 2019 can be downloaded here:

Please note that even with a memo in some cases (in the absence of travel documents, documents for the rental of residential premises or other documents confirming the conclusion of an agreement for the provision of hotel services at the place of business trip), it is impossible to confirm the duration of the business trip (paragraph 3, paragraph 7 of Resolution No. 749 ). Additionally, you need to put on a memo or other document confirmation from the receiving party about the actual length of the employee’s stay on the business trip. In this regard, the execution of a travel certificate becomes important and it is still advisable to provide for the execution of such a document in the regulations on business trips.

We list in the regulations documents confirming expenses

Fare

An employee's travel within the territory of our country or abroad, associated with the performance of official assignments, is always associated with additional costs. If you are planning a business trip around Russia, the initial costs of the employer when sending an employee on a business trip will be the cost of travel to the destination (for business trips abroad, costs begin with issuing visas, international passports, etc. - we’ll talk about this separately).

Modern methods of moving in space are quite diverse: trains, planes, buses, taxis. In addition, an employee’s personal car or a rented vehicle can serve as a business trip vehicle.

With the usual travel documents, everything is extremely simple: their originals are attached to the advance report, and the cost of travel is easily included in tax expenses. However, modern realities make adjustments to this understandable and familiar procedure for accounting for travel expenses.

The rapid introduction of electronic documents into our lives gives rise to disagreements between taxpayers and tax inspectors regarding the recognition on their basis of expenses for the movement of employees on business trips.

Explanations from officials can help with this. For example, the letter of the Ministry of Finance of Russia dated June 19, 2015 No. 03-03-07/35548 states that to document travel expenses when purchasing an air ticket in book-entry form (electronic ticket), a boarding pass and a printed baggage receipt (itinerary receipt) are sufficient. . The coupon will confirm the travel of the business traveler on the route specified in the electronic ticket, and the cost of the flight will be justified by the route receipt.

In a letter dated 10/09/2017 No. 03-03-06/1/65743, Ministry of Finance officials clarified that a printed electronic boarding pass, which does not have a passenger inspection stamp, cannot confirm flight expenses. In this case, the fact of the flight can be confirmed by a flight certificate issued by the air carrier or its representative.

How, according to the Ministry of Finance, to confirm flight expenses in the absence of documents, see.

Read about some of the nuances of recognizing travel travel expenses in the following materials:

• “Is it possible to take into account for profit the payment for the day of travel to or from a business trip if it falls on a weekend?” ;
• “Is it possible to take into account the penalty for returning a ticket?” .

Living expenses

The algorithm for reimbursement of living expenses should also be reflected in the regulations on business trips (Article 168 of the Labor Code of the Russian Federation, paragraphs 11, 13, 14, 21 of Regulation No. 749). This is of no small importance for the recognition of tax expenses taken into account when calculating income tax or the simplified tax system: this possibility arises only if supporting documents are available (clause 1 of Article 252, subclause 12 of clause 1 of Article 264 of the Tax Code of the Russian Federation, letter from the Ministry of Finance Russia dated 03.03.2015 No. 03-03-07/11015).

For the employee himself, the issue of compensation for living expenses during a business trip is also not indifferent: the compensation he receives for unconfirmed expenses in amounts exceeding the established norms is subject to personal income tax (paragraph 10, paragraph 3, article 217, article 210 of the Tax Code of the Russian Federation).

Options for an employee’s accommodation at the place where work assignments are carried out are no less varied than the types of transport used for business trips. The easiest way to document expenses is to stay in a hotel.

In this case, it is enough to submit to the employer’s accounting department a strict reporting form from the hotel (it must comply with the requirements of the regulations approved by Government Decree No. 359 dated May 6, 2008) or another similar document (receipt for the cash receipt order in the KO-1 form, cash receipt).

The hotel invoice is a BSO and therefore confirms expenses even in the absence of a cash receipt. Officials of the Ministry of Finance of Russia (letter dated August 18, 2010 No. 03-03-06/1/556) and judges (resolution of the Federal Antimonopoly Service of the Moscow District dated February 29, 2008 No. KA-A40/14043-07) do not object to this approach.

If an employer rents housing for a business trip employee and incurs expenses to pay the rent, such expenses can only be recognized for the days the employee actually resides there (letter of the Ministry of Finance of Russia dated March 25, 2010 No. 03-03-06/1/178, Federal Tax Service of Russia for the city of Moscow dated April 16, 2010 No. 16-15/040653@).

Regulations on business trips regarding payment of daily allowances

The amount of daily allowance is not regulated by law, therefore, expenses that reduce the tax base for profit or the simplified tax system are accepted in any amount independently established by the employer. This size is fixed in the regulations on business trips.

However, for the purposes of taxation of daily personal income tax and insurance premiums regulated by the Tax Code of the Russian Federation, there is a restriction obliging to withhold income tax and charge insurance premiums on amounts exceeding:

• 700 rub. — for business trips throughout Russia;
• 2,500 rub. - for foreign trips.

In this regard, most often the daily allowance is set within these limits.

Read more about calculating insurance premiums for daily allowances in this material.

Features of foreign business trips in the regulations on business trips

The nuances of foreign business trips are reflected in the regulations on business trips in the event that the employer sends its employees on trips abroad to carry out official assignments.

Despite the fact that cost accounting and the process of organizing foreign and domestic business trips are based on general algorithms, the organization of an employee’s departure outside the country is associated with some peculiarities.

For example, reimbursement of travel and accommodation expenses for business travelers abroad occurs in the same way as when traveling within our country, but the list of reimbursed expenses has been expanded. These may include payment for registration of a foreign passport, visas and other travel documents, mandatory consular and airport fees, and other mandatory payments and fees.

At the same time, both the employer and the employee will have to take into account the requirements of the Law “On Currency Regulation” dated December 10, 2003 No. 173-FZ, since without foreign currency it is impossible to stay abroad.

IMPORTANT! The right to use foreign currency for settlements with employees sent on business trips abroad is provided for in sub-clause. 9 clause 1 art. 9 of Law No. 173-FZ.

Foreign exchange costs associated with foreign business trips require special attention when reflecting them as part of tax expenses. For example, in the absence of a certificate of purchase of foreign currency, travel allowances can be converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of issuance of accountable amounts (letter of the Ministry of Finance of Russia dated September 3, 2015 No. 03-03-07/50836).

If the employer does not send his employees for official purposes outside the country, he no longer has to reflect the specifics of foreign business trips in his internal local acts.

You can download a sample regulation on business trips on our website.

Find out how to confirm travel allowances paid by card using the link.

Results

The regulation on business trips is an internal local act of the employer. This document does not have a strictly mandatory form and may not be issued if the employer does not send employees on business trips.

The provision makes it possible to justify the inclusion of travel expenses in tax expenses and eliminates disputes about the amount of compensation to business travelers for expenses incurred by them.