Whether a trip to a nearby town is considered a business trip. Business trip for one day: how are Actors paid for business trips to another city

Making business trips for most accountants, who simultaneously conduct personnel records, is a fairly routine matter. It would seem that the secondment procedure has been worked out, and there can be no difficulties here. But in practice, there are still situations when you have to break your head. This article provides answers to ten such questions.

Question number 1: is it possible to send an employee to the same city?

Answer: yes, you can.

The Labor Code defines a business trip as a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). As you can see, we are talking about the place of work, and it is indicated in the employment contract (Article 57 of the Labor Code of the Russian Federation). As a rule, the name of the organization and its address are indicated in the employment contract as the place of work.

It turns out that sending an employee to perform a job assignment to another organization, even if located in the same city and even on the same street, can formally be a business trip. This conclusion is also confirmed by the norm of paragraph 3 of the Regulations on business trips *. It clarifies that the place of permanent work is the location of the organization (structural unit), the work in which is conditioned by the employment contract.

Thus, if an employee will work in another organization in the same city, then he can be issued a business trip. In this case, per diem is not required to be paid, since the employee has the opportunity to return to his place of residence daily (clause 11 of the Regulations on business trips). There is also no need to pay living expenses. Otherwise, the business trip in this case is issued in the usual manner. But here another difficulty may await the employer. And this is our second question.

Question No. 2: Is the forwarder's regular trips a business trip?

Answer: no, not a business trip.

This conclusion follows from Article 166 of the Labor Code. It states that business trips of employees whose permanent work is connected with traveling (couriers, direct sales employees, plumbers, electricians providing services to the public), or at all takes place on the road (drivers, conductors, pilots, machinists, freight forwarders) are not recognized as business trips .

Accordingly, such employees do not need to issue a travel certificate for each trip and pay daily allowances. This rule works even if the trip is to another city and for several days (for example, in the case of forwarders).

Question number 3: can a business trip last one day?

Answer: yes, it can.

In fact, in the Labor Code and in the Regulations on business trips, the issue of the minimum duration of a business trip is delicately bypassed. Only in paragraph 2 of the old, still Soviet Instruction on business trips ** it is said that a business trip certificate may not be issued if the employee must return from a business trip on the same day on which he was sent on a business trip. It indirectly follows from this that a business trip can be one-day. However, as already mentioned, later legislation (the Labor Code of the Russian Federation and the Regulations on business trips) does not contain such a clause. But these acts also do not contain a ban on one-day business trips.

From all this, only one conclusion can be drawn - one-day business trips are not prohibited, but it is better to draw up documents for them, as they say, in full (travel certificate and report). It will not be superfluous for tax purposes. Please note that daily allowance for a one-day business trip is paid only when traveling abroad, and even then in the amount of 50 percent of the standard. With domestic "one-day trips" they are not paid (clauses 11 and 20 of the Regulations on business trips).

Question number 4: can a business trip last indefinitely?

Answer: no, it cannot.

The old Instruction on business trips contains a clear rule that the duration of a business trip cannot exceed 40 days, not counting the travel time. The term of a business trip for workers, managers and specialists sent to perform installation, adjustment and construction work could not exceed one year (clause 4 of the Instruction on business trips). However, the Travel Regulations (a later document) no longer contain such a restriction. So, in paragraph 4 of the Regulations it is only said that the employer sets the period of the business trip, taking into account the volume, complexity and other features of the official assignment.

It turns out that the employer, if necessary, can send the employee on a business trip for more than 40 days. But an endless business trip can not be anyway. After all, as we remember, a business trip, according to Article 166 of the Labor Code of the Russian Federation, is a trip of an employee to fulfill an official assignment. Accordingly, the duration of a business trip is determined by the timing of the execution of this assignment, which is clearly recorded in the document drawn up when sending an employee - a travel certificate.

Thus, if the labor inspector discovers that the task has been completed, and the employee is still on a business trip, or that the task is formulated in such a way that its execution can last indefinitely, then such a “business trip” may well be recognized as a transfer of the employee. In this case, the employer will face liability up to the suspension of the company and the disqualification of the head (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). And if the tax inspector discovers this, then per diems and fares can be hit. In addition, if the business trip lasts more than one month, the tax authorities may decide that the company has created.

Question number 5: how to determine the day of departure if the plane takes off at the beginning of the first night?

Answer: the day of departure will be the day preceding the day of departure of the aircraft.

This is due to the fact that, according to paragraph 4 of the Regulations on business trips, when determining the day of departure, it is necessary to take into account the time required to travel to the station, pier or airport, if these objects are located outside the settlement. Since airports are almost always located outside the city, the day of departure will be the day when the employee starts his movement towards the airport.

Please note that in this case, the day of departure will not coincide with the date indicated on the ticket. Therefore, it is better to ask the employee to save and submit to the accounting department also a ticket for transport, with which he got to the airport.

Question number 6: is it necessary to provide an employee who has returned from a business trip with additional days off if he worked six days at the place of business trip?

Answer: no, you don't have to.

Suppose an employee at the main place of work works five days a week, and during a business trip he worked a six-day work week. Was he entitled to extra days off? The answer to this question is directly fixed in paragraph 8 of the Instructions on business trips. It says that an employee on a business trip is subject to the regime of working time and rest time of the enterprise (association, institution, organization) to which he is sent. This means that if a six-day week is set at the place of business trip, then the employee is obliged to work on Saturday. And it is not necessary to provide him with additional days of rest in return for these working Saturdays upon returning from a business trip.

Issues arising from the remuneration of seconded employees were discussed in the article.

Question No. 7: Do I have to pay per diems and pay for a hotel if a posted worker falls ill?

Answer: yes, you should.

This point is also directly regulated in the regulatory documents. Thus, paragraph 25 of the Regulations on business trips states that an employee who falls ill during a business trip is supposed to be compensated and paid for all the time until he is unable to work or return to his place of residence due to illness.

And paragraph 16 of the Instructions on business trips resolves the issue of extending the business trip for the duration of the illness. Moreover, he solves it quite simply - the days of illness are simply not included in the business trip period indicated in the travel certificate.

Question number 8: what document must be drawn up when sending an employee on a business trip?

Answer: travel voucher.

This issue has now been resolved quite clearly. Paragraph 7 of the Regulations on business trips reads: “based on the decision of the employer, the employee is issued a travel certificate that determines the duration of his stay on a business trip, as well as setting the date of arrival at the point (points) of destination and the date of departure from it (from them). It follows from this that when sending an employee on a business trip, it is necessary to have the decision of the employer (the form of this decision is not specified, which means that it can be both oral and non-unified), as well as a travel certificate drawn up according to the unified form No. T-10 (approved by the resolution Goskomstat of the Russian Federation dated 05.01.04 No. 1).

Note that earlier there was confusion in this matter due to the fact that the legislation provided for the variability of design. The employer could decide for himself what document to draw up: a business trip order or a travel certificate (clause 2 of the Travel Instructions). But this rule is no longer applied, since it contradicts the Regulations on business trips (Article 423 of the Labor Code of the Russian Federation).

Question number 9: is it necessary to compensate for the cost of gasoline if the employee went on a business trip in a private car?

Answer: Yes, but subject to certain conditions.

Labor legislation does not regulate what kind of transport the employee must get to the place of business trip. It is logical to assume that this choice is made by the employer, taking into account the ratio of cost and travel time, as well as the need to ensure the comfort and safety of the seconded worker.

Thus, if the employer has agreed on the possibility of traveling on a business trip by personal transport (which is documented), then he will be obliged to reimburse the employee's expenses associated with travel to and from the business trip. In addition, in this case, the employee is entitled to official purposes, the amount of which is determined by agreement of the parties to the employment contract (Article 188 of the Labor Code of the Russian Federation). The company will be able to take into account the amount of compensation in.

Question number 10: what if the employee missed the train or plane?

Answer: buy him a new ticket.

In a situation where an employee is late for the departure of the transport that should take him to or from a business trip, the organization finds itself in a legal impasse. The fact is that Article 166 of the Labor Code of the Russian Federation obliges the employer to pay for the employee's travel to the place of performance of the official assignment and back. Obliges without any exceptions and alternatives. This means that the employer does not have the right not to pay for the second ticket.

The employer cannot withhold the cost of an “overdue” ticket from an employee. Article 137 of the Labor Code of the Russian Federation prevents him from doing this. It contains an exhaustive list of situations where it is possible to withhold money from an employee's salary. And this list does not say anything about the possibility of withholding the cost of an unused ticket. Therefore, the employer can either negotiate with the employee in a good way, or go to court with a claim to recover this amount from the employee. If the employee agrees to voluntarily contribute funds to the cash desk to pay off the damage caused to the company, then CCP will not be required, since there is no fact of sale of goods, work, or services.

* Regulations on the specifics of sending employees on business trips (approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

** Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions of 07.04.88 No. 62 “On business trips within the USSR”. This Instruction is valid to the extent that it does not contradict the Labor Code of the Russian Federation and the Regulations on business trips.

An employee of the company must work for a week in another organization. Usually in such cases a business trip is issued, but this situation is non-standard, since another organization is located in the same city. Is it necessary to issue travel documents in such cases, that is, not only for foreign or intercity trips, but also for business trips within the city?

SOLUTION

A business trip is a trip of an employee to perform an official assignment outside the place of permanent work. So, you can send on a business trip within the city. But the direction to work without a business trip in this situation will not be a mistake.

How to define a "permanent place of work"? In this case, this is the location of the organization (its separate structural unit), the work in which is conditioned by the employment contract. This is explicitly stated in paragraph 3 of the Regulations on the peculiarities of sending employees on business trips (hereinafter referred to as the Regulations on business trips), approved. Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

But the location of the organization is not so easy to determine. What does it mean: the city in which the employee works, the exact address of the place of work, including street and house number, or maybe the organization itself? The fact that the place of permanent work must be indicated in the employment contract, as required by Part 2 of Art. 57 of the Labor Code of the Russian Federation, does not add clarity, since in practice this condition is formulated in different ways.

Example

So, in an employment contract, the organization itself, for example, Solnyshko LLC, can be indicated as the employee’s place of work.

And the location of the organization, that is, its actual address, must be indicated only if the employee gets a job in a branch, representative office or other separate structural unit located in another area.

There is a widespread point of view that the permanent place of work should be determined by the exact address of the employing company.

Accordingly, business trips of an employee within the same city should be registered as business trips.

This position is supported by the following argument. Previously (before the entry into force of the Labor Code of the Russian Federation), a business trip was recognized as a trip of an employee by order of the head of an association, enterprise, institution, organization for a certain period to another locality to perform an official assignment outside the place of permanent work. Such a definition of a business trip was given in clause 1 of the Instruction of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions dated 04/07/1988 No. 62 “On business trips within the USSR” (hereinafter referred to as the Instruction). This definition contains a special clause that a business trip is a business trip to another locality.

So, the new definition of a business trip as a whole repeats the previous one, with one difference - now it is not specified that the trip should be made to another area. The concept of another locality, in turn, is disclosed in paragraph 16 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”: this is a locality outside the administrative-territorial boundaries of the corresponding settlement.

Thus, we can conclude that it is necessary to arrange a business trip when sending an employee to perform an official assignment on the territory of another employer, even if the company where the employee is sent is located in the same city as the employer.

However, there is another point of view: only trips outside the corresponding settlement can be recognized as business trips.

Attention! The instruction has not been officially canceled and is valid to the extent that it does not contradict the Labor Code of the Russian Federation and the Regulations on business trips

Well, back to the Regulations on business trips. The same paragraph 3 states the following: a trip of an employee sent by order of the employer or a person authorized by him to a separate subdivision of the organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip. And in this case, the place of permanent work (location of the organization) is not understood as a specific address (street and house number), but, most likely, the corresponding settlement.

Further, paragraph 4 of the Regulations on business trips states, in particular, that “the day of departure on a business trip is the date of departure of the train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival from the business trip - respectively, the date of arrival of the specified vehicle funds to a place of permanent work. And here, the “place of permanent work” is hardly understood as the actual address of the organization.

Moreover, in the same paragraph 4 of the Regulation on business trips it is written that if the station, pier or airport is located outside the settlement, when determining the date of departure and arrival from the business trip, the time required to travel to the station, pier or airport is taken into account. This also confirms the thesis that the location of the organization - the place of permanent work - is understood not as the street and house in which the employee works, but as the settlement where the organization is located.

In practice, business trips within the same locality are rarely issued as business trips, although there are no prohibitions on this. At the same time, given the vagueness of the wording in the regulations governing these situations, it is unlikely that the issuance of travel documents will be recognized as a violation.

In conclusion, we recall that the question of whether or not to arrange a business trip within the same city as a business trip is irrelevant for employees whose permanent work is carried out on the road or has a traveling character. Their business trips are not business trips, which is expressly stated in Part 1 of Art. 166 of the Labor Code of the Russian Federation.

There are times when an employee needs to go on company business to another area for just one day. Are these trips considered business trips? How to pay for them? Is it possible to reimburse an employee for travel expenses if he used a taxi service?

Business trips are not

Business trips of employees whose permanent work is carried out on the road or has a traveling character. For example, the work of drivers and couriers.

For travel dates

For trips to Hawaii, Alaska, or travel outside of the country, please read and follow the instructions. Ancillary expenses are things like pay-per-call, personal phone calls, laundry, travel between accommodation and food service locations, and other individual needs.

The food is torn because you must deduct any food that is provided based on the rules below. For example, on the day you leave the office base, use the per diem for the place where you are going to spend the night. The next day, use the per diem for the place where you spent the night.

Is a day trip considered a business trip?

The definition of a business trip is given in Article 166 of the Labor Code of the Russian Federation - this is "an employee's trip by order of the employer for a certain period to perform an official assignment outside the place of permanent work."

And of course, upon returning from a business trip, the employee must submit an advance report to the accounting department, attaching documents confirming the expenses incurred (travel tickets, documents for baggage, etc.)x.

Payment of expenses for a one-day business trip

A waiver may be denied if the traveler regularly fails to provide original receipts. For research grants and contracts, funding agencies require the signature of the Chief Investigator to be present on all claims submitted to the research foundation. When the Traveler is the Principal Investigator or Visiting Investigator, the person in charge of the Principal Investigator must sign. Under no circumstances will the use of a signature stamp or email be an acceptable form of approval.

What is the best way to travel by private car?

If an employee decides to use personal transport on a business trip, he should conclude a lease agreement or an agreement for the gratuitous use of his car. Then the accountant of the travel agency will be able to include the cost of gasoline and fuels and lubricants used during the trip as part of other expenses accepted for profit tax purposes. Such an operation can also be formalized as the use of an employee's personal transport for official purposes. In this case, the employee is entitled to a fixed compensation, which is accepted for the purpose of taxing profits in accordance with the norms established in Decree of the Government of the Russian Federation of February 8, 2002 No. 92 (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation). Note that these conclusions are also true for travel agencies that use the "simplification" (subparagraph 12, paragraph 1, article 346.16 of the Tax Code of the Russian Federation).

All advances and refunds are paid in Canadian currency. Eligible foreign currency expenses must be reported in Canadian dollars. Eligible expenses are converted according to the Bank of Canada conversion rate using the average rate for the travel period or actual rates. Documentation supporting exchange rates must be provided with the travel claim. Bank of Canada website. The Associate Vice President for Financial Resources is responsible for reviewing, interpreting and implementing this procedure and any exceptions or amendments to it.

But there is one significant "but". Even if you decide to be guided by the early position of the Ministry of Finance of Russia, you need to document the employee's travel expenses: receipts, cash receipts, tickets.

Therefore, if an employee used the services of a private trader, who, of course, would not issue him any documents confirming the payment of travel, then there can be no question of considering such payments as compensatory for tax purposes.

Example
Employees of the Mir travel agency (tour operator) Muratov and Rubashina were sent on a one-day business trip from Kurgan to Tyumen. They were taken there and back by a Gorodok taxi. The accountant of the Mir travel agency has an agreement with the Gorodok company, as well as an act on the provision of transport services and a cash receipt confirming payment for a taxi ride. Its cost was 3000 rubles.
The occasional daily fee includes expenses such as tips, laundry, dry cleaning and local phone calls. For travel outside of Canada and the United States, current catering practices and contingencies are acceptable. You can arrange private accommodation with relatives or friends.

Benefits that can be claimed as travel expenses should be as follows. Decision tree Pre-approval of travel expenses Meal allowances and ancillary expenses. Prior approval of expenses is required and must be attached to the travel reimbursement.
In the accounting of the Mir travel agency, the accountant will reflect this operation with the following entries:
DEBIT 71 CREDIT 50
- 3000 rub. - issued to accountable persons money for a taxi;
DEBIT 20 CREDIT 71
- 3000 rub. - Taxi fares are included in the travel expenses of employees (after the approval of the advance report).

Without an invoice, VAT on expenses is not deductible from the budget.
What is the purpose of the trip? Even an excursion like a hot air balloon ride can be taxed, experts say, if it's part of a legitimate agreement or used to conduct business with clients or colleagues. Tax experts say it's important to provide thorough documentation of the expenses you want to deduct, that can be deducted, that combine work with play, but only the parts that deal with business expenses for children and spouses on business trips are generally not. are deductible. Orthopedic pillow "donut".

DAILY
As follows from paragraph 15 of the Instruction "On business trips within the USSR", if an employee is sent on a one-day business trip, he is not paid per diem. If they were paid, their amount should be included in the total income of the employee for the purposes of calculating personal income tax (as his additional income). In this case, the amount paid cannot be taken into account for income tax purposes. Therefore, it is not necessary to charge UST and contributions to the Pension Fund of the Russian Federation from daily allowances (clause 3 of article 236 of the Tax Code of the Russian Federation).
Are daily allowances different for employees of private and state-owned companies?
Sometimes they are legal. “In his eyes, it was worthy of a hold, because if it wasn’t for a business trip, she wouldn’t be snorkeling there,” he says. The deadline for filing tax returns is six days. Since you are making your last minute claims, be aware that there are certain travel expenses that you may be surprised to deduct, and others you may. Just be prepared to offer documentation - even handwritten notes - to back them up.

Situation:

The employee goes on a business trip from another city

Be sure to keep track of all receipts and records. The easiest and most effective way is to write the following on the back of each slip: the reason for the expense, the name of the person you met, the location and the date, says Paul Golden, spokesman for the National Foundation for Financial Education.

Every year, many people are reluctant but still trying to keep as much of their travel expenses as they can, tax experts say. If you are an employee traveling on business and your company does not reimburse you for all of your expenses, you may deduct any out-of-pocket expenses that exceed 2% of your adjusted gross income. If you are self-employed or a small business owner, you do not need to reach this threshold.

Solution:

Details:

Part 1 Art. 166 of the Labor Code of the Russian Federation defines a business trip as a trip by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. How to define a "permanent place of work"? In this case, this is the location of the organization (its separate structural unit), the work in which is conditioned by the employment contract. This is explicitly stated in paragraph 3 of the Regulations on the peculiarities of sending employees on business trips (hereinafter referred to as the Regulations on business trips), approved. Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

Everything about your business is fair game: flights, gas for your car, baggage allowance, taxis, lodging, meals, phone calls and supplies. You can even deduct laundry, dry cleaning and bar drinks. That is, they are typical of your industry and essential to your business. But even this guide can be confusing.

"You don't have to make money, but he must have the intention of making money," he says. But you can take some personal time. Let's say you fly to Florida on Monday with your spouse and take Tuesday as your vacation day. On Wednesday you meet with the client, and on Thursday you have lunch with that client, after which you catch a flight home.

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Situation:

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There is a widespread point of view that the permanent place of work should be determined by the exact address of the employing company. Accordingly, business trips of an employee within the same city should be registered as business trips.

But after the entry into force of the Labor Code of the Russian Federation and the new Regulation on business trips, the definition given in the Instruction lost its relevance as it did not correspond to the wording in later norms. So, the new definition of a business trip as a whole repeats the previous one, with one difference - now it is not specified that the trip should be made to another area. The concept of another locality, in turn, is disclosed in paragraph 16 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”: this is a locality outside the administrative-territorial boundaries of the corresponding settlement.

However, there is another point of view: only trips outside the corresponding locality can be recognized as business trips ...

) does not limit the duration of a business trip to either a minimum or a maximum period. This means that the duration of the business trip is determined solely by the employer, taking into account the nature of the assignment to the employee. Therefore, a one-day business trip of an employee is not against the law.

One day trip. What is this trip?

A one-day business trip assumes that the employee is sent to an area from where it is possible to return daily to the place of permanent residence ().

At the same time, the expediency of a daily return is determined by the employer based on the following factors:

how far is the distance from the workplace to the place of business trip;
is transport communication between these places sufficiently developed and accessible;
whether the business assignment of the seconded employee allows it to be completed quickly and efficiently in a short time;
whether the employee will be able to fully relax after completing the official assignment and returning home, so that the next day he can go to work and work.

Travel expenses for one day of business trip

With regard to a one-day trip, the general rules of articles 167, 168 of the Labor Code of the Russian Federation on guarantees apply, but with some exceptions.

Thus, travel expenses for a posted worker are always reimbursed upon presentation of travel documents, as well as other expenses incurred with the permission/knowledge of the employer.

The costs of renting a dwelling are reimbursed only in cases where, in agreement with the head of the organization, the employee remains at the place of business trip at the end of the working day, and upon presentation of the relevant documents (checks from the hotel, contracts with the owner of the home, etc.).

Per diem expenses for business trips for 1 day in Russia are not paid due to a direct indication of this in par. 4 p. 11 of the Regulations on Features.

If the employee is sent abroad for one day, then the daily allowance is paid in the amount of 50% of the cost rate for the payment of daily allowance for business trips abroad, determined by the local regulatory act on business trips (clause 20 of the named Regulation, article 168 of the Labor Code of the Russian Federation).

Daily allowances for one-day business trips did not change in 2016, although there was a bill to abolish them. Perhaps it will happen next year. But until this happens, the old rules remain in force.

Are daily allowances paid for 1 business day?

Nevertheless, the employer has the opportunity to pay the analogue of per diem expenses to those who are sent for one day.

If in the local position of the organization on business trips (or the corresponding order) to establish the possibility of paying compensation instead of daily allowance for business trips for one day, then the employees will not be offended. Just avoid the word "per diem" in the name of this payment.

Arranging a day trip

In a commercial organization, the procedure for sending on business trips can be established by a local regulatory act (for example, a regulation on business trips) specifying this procedure (part 4 of article 168 of the Labor Code of the Russian Federation).

If such a local act is absent or this procedure is not specified in it, then the general one established by the Regulations on Peculiarities applies.

There are no differences from multi-day business trips in terms of the procedure for issuing a business trip for 1 day.

The first stage of the procedure is the issuance of an order or instruction of the employer (in writing) to send the employee on a business trip. In addition to the details required for this document, it defines the place, duration and purpose of the trip, you can also indicate the source of funding for the trip and other important points provided for by the local regulations on business trips.

The second stage of registration of a business trip for one day is the issuance of an advance payment to the employee for the payment of travel expenses (clause 10 of the Regulations on Peculiarities). It can be carried out both by issuing cash to the employee at the cash desk of the organization, and by transferring accountable amounts to his bank card, if the corresponding condition is enshrined in the local act on business trips.

If this local act provides for the maintenance of a journal of business trips (arrived / departed business travelers), then another step will be to make appropriate entries in them.