Business trip for one day. What kind of trip - business trip? Business trip around the city

"Accounting. Taxes. Law", 2005, N 40

Problem. To conclude an agreement, the employee must travel to a neighboring city. The trip takes one working day and the employee will return home in the evening. Is such a trip considered a business trip? Do I need to issue a corresponding order or certificate? Do I need to pay an employee’s travel and daily allowance?

Official position. According to specialists from the Federal Service for Labor and Employment, trips around the city, as well as trips from which the employee can return on the same day, are not a business trip. As Ivan Ivanovich Shklovets, head of the legal support department of Rostrud, told UNP, in this case the rule of Instruction No. 62 dated 04/07/1988 “On business trips within the USSR” applies, according to which a travel certificate is not issued for such trips. A travel certificate is a document confirming the direction of an employee on a business trip. Accordingly, if there is no document, there is no business trip.

Accounting

In accounting, all business transactions must be documented in primary documents. This is required by Art. 9 Federal Law dated November 21, 1996 N 129-FZ “On Accounting”. Consequently, until the employee submits an advance report with supporting documents to the accounting department, there can be no question of recognizing expenses for an official task. Let's consider how to reflect in accounting the reimbursement of travel expenses to an employee.

Example. An employee of the organization, on instructions from management, drove his own car to a neighboring city. He returned the same day. From the cash register he was given an advance in the amount of 500 rubles. Expenses for gasoline amounted to 400 rubles, for food - 150 rubles. Upon returning from the trip, the employee drew up an advance report and attached cash receipts confirming expenses.

The accountant will make the following entries in the accounting:

Debit 71 Credit 50,500 rub.
- an advance was issued to the employee;
Debit 20 Credit 71,550 rub.
- travel expenses are taken into account;
Debit 71 Credit 50 50 rub.
- the employee is compensated for the overexpenditure according to the advance report.

Taxes

Regardless of whether the trip has the status of a business trip or not, “salary” taxes are not charged on compensation payments (payment for a ticket, food, hotel during the day).

Thus, such payments are not subject to personal income tax because they are not employee income by definition. After all, Art. 41 of the Tax Code of the Russian Federation recognizes economic benefits as income. That is, it is assumed that the employee’s well-being has improved as a result. In this case, the employer only compensates the employee for expenses associated with the performance of work duties. Accordingly, the employee does not receive any benefit and the subject of personal income tax does not arise (Article 209 of the Tax Code of the Russian Federation).

There is no object of taxation for the unified social tax. The fact is that for employer organizations the object of this tax is Art. 236 of the Tax Code of the Russian Federation recognizes remuneration under an employment contract. In the situation under consideration, the employee does not receive any remuneration.

Right

The term “business trip” is formulated in the Labor Code in a very interesting way. This is recognized as a trip by an employee by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). In this case, the “place of permanent work” is understood as the location of the structural unit of the organization or workplace to which the employee is hired or transferred and which are indicated in the employment contract (Article 57 of the Labor Code of the Russian Federation). As we see, if we follow the literal interpretation of Art. 166 of the Labor Code of the Russian Federation, then a business trip can be any departure from the office, even to a neighboring building. That is, it is assumed that business trips can even be within the same settlement, which is also the place of permanent work.

However, this conclusion is refuted by Instruction No. 62 dated 04/07/1988 “On official business trips within the USSR” (valid to the extent that does not contradict the Labor Code of the Russian Federation). Paragraph 2 of this Instruction states that a travel certificate may not be issued if the employee must return from a business trip on the same day on which he was sent. And such a situation is possible both when traveling within one locality, and when heading to nearby populated areas. In addition, this is indirectly confirmed by clause 15, which provides that in such cases daily allowances are not paid.

Finally, in Art. 166 of the Labor Code of the Russian Federation there is a mention that a business trip is a trip for a certain period of time. This means that for a business trip to be considered as such, its duration must be determined somewhere. And if there is neither an order nor a travel certificate, then “travel status” cannot be assigned to such a trip.

Material prepared

A.E. Krainev

Arranging business trips for most accountants who also manage personnel records is quite routine. It would seem that the secondment procedure has been worked out, and there cannot be any difficulties here. But in practice, situations still arise when you have to rack your brains. This article provides answers to ten such questions.

Question No. 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 by an employee by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). As we can see, we are talking specifically 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 employment contract specifies the name of the organization and its address as the place of work.

It turns out that sending an employee to perform a work 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 confirmed by the norm of paragraph 3 of the Regulations on Business Travel*. It clarifies that the place of permanent work is considered to be the location of the organization (structural unit), the work in which is stipulated by the employment contract.

Thus, if an employee will perform work in another organization in the same city, then he can be issued a business trip. In this case, there is no need to pay daily allowances, since the employee has the opportunity to return to his place of residence every day (clause 11 of the Business Travel Regulations). There is also no need to pay living expenses. Otherwise, the business trip in this case is processed in the usual manner. But here another difficulty may await the employer. And this is our second question.

Question No. 2: are the constant trips of a freight forwarder 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 involves traveling (couriers, direct sales employees, plumbers, electricians providing services to the public), or who are on the road (drivers, conductors, pilots, machinists, 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 freight forwarders).

Question #3: Can a business trip last one day?

Answer: yes, it can.

In fact, in the Labor Code and in the Regulations on Business Travel, the issue of the minimum duration of a business trip is delicately avoided. Only paragraph 2 of the old, still Soviet Instructions on Business Travel** states that a travel certificate may not be issued if the employee must return from a business trip on the same day on which he was sent. It indirectly follows from this that the business trip can be one day. However, as already mentioned, later legislation (the Labor Code of the Russian Federation and the Regulations on Business Travel) 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 prepare documents for them, as they say, in full (travel certificate and report). This will not be superfluous for tax purposes either. 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. For domestic Russian “one-day trips” they are not paid (clauses 11 and 20 of the Regulations on business trips).

Question No. 4: Can a business trip last indefinitely?

Answer: no, it cannot.

The old Instructions on Business Travel contain a clear rule that the duration of a business trip cannot exceed 40 days, not counting the time spent on the road. The duration of the business trip for workers, managers and specialists sent to perform installation, commissioning and construction work could not exceed one year (clause 4 of the Business Travel Instructions). However, the Regulations on Business Travel (a later document) no longer contain such a restriction. Thus, paragraph 4 of the Regulations only says that the employer sets the duration 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 an employee on a business trip for more than 40 days. But the business trip still cannot be endless. After all, as we remember, a business trip, according to Article 166 of the Labor Code of the Russian Federation, is a trip by an employee to carry out an official assignment. Accordingly, the duration of the business trip is determined by the timing of the execution of this order, which is clearly recorded in the document drawn up when sending the employee - the travel certificate.

Thus, if the labor inspector discovers that the task has been completed, but the employee is still on a business trip, or that the task is formulated in such a way that its completion can take an indefinitely long time, then such a “business trip” may well be recognized as a transfer of the employee. In this case, the employer faces liability up to and including suspension of the company’s activities and disqualification of the manager (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). And if the tax inspector discovers this, then daily allowances and travel allowances may come under attack. In addition, if a business trip lasts more than one month, tax authorities may decide that the company has created.

Question No. 5: How to determine the departure day if the plane departs at the beginning of the first night?

Answer: The day of departure will be the day before the day of departure of the aircraft.

This is due to the fact that, according to paragraph 4 of the Regulations on Business Travel, 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 boundaries of the populated area. Since airports are almost always located outside the city, the day of departure will be the day when the employee begins his movement towards the airport.

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

Question No. 6: Is it necessary to provide an employee returning from a business trip with additional days off if he worked a six-day shift at the place of business trip?

Answer: no, it's not necessary.

Let’s assume that an employee at his main place of work works five days a week, but during a business trip he worked a six-day work week. Does he have the right to additional days off? The answer to this question is directly stated in paragraph 8 of the Instructions on Business Travel. It says that an employee on a business trip is subject to the working time and rest time regime of the enterprise (association, institution, organization) to which he is sent. This means that if a six-day workday is established at the place of business trip, then the employee is obliged to work on Saturday. And upon returning from a business trip, there is no need to provide him with additional days of rest in exchange for these working Saturdays.

Issues arising when paying seconded employees were discussed in the article."

Question No. 7: Do I have to pay per diem and pay for a hotel if a posted worker gets sick?

Answer: yes, it is necessary.

This point is also directly regulated in regulatory documents. Thus, paragraph 25 of the Business Travel Regulations states that an employee who falls ill during a business trip is entitled to compensation and payment for the entire time until he is unable to perform work or return to his place of residence due to illness.

And paragraph 16 of the Instructions on Business Travel resolves the issue of extending a business trip during illness. Moreover, the solution is quite simple - sick days are simply not included in the travel period indicated on the travel certificate.

Question No. 8: What document must be drawn up when sending an employee on a business trip?

Answer: travel certificate.

This issue has been resolved quite clearly today. Clause 7 of the Business Travel Regulations states: “based on the employer’s decision, the employee is issued a travel certificate, which determines the duration of his stay on a business trip, as well as establishing the date of arrival at the point(s) 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 employer’s decision (the form of this decision is not specified, which means it can be either oral or non-unified), as well as a travel certificate drawn up according to the unified form No. T-10 (approved by resolution State Statistics Committee of the Russian Federation dated 01/05/04 No. 1).

Note that earlier in this issue Confusion arose due to the fact that the legislation provided for variability in design. The employer could decide for himself which document to draw up: a business trip order or a travel certificate (clause 2 of the Business Travel Instructions). But this rule no longer applies, since it contradicts the Regulations on Business Travel (Article 423 of the Labor Code of the Russian Federation).

Question No. 9: Do I need to compensate for gas costs if an employee goes on a business trip in a personal car?

Answer: necessary, but subject to certain conditions

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

Thus, if the employer has agreed on the possibility of going on a business trip by personal transport (of which there is documentary evidence), then he will be obliged to reimburse the employee’s expenses associated with travel to the place of business trip and back. In addition, in this case, the employee is entitled for 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 No. 10: what to do if an employee is late for a train or plane?

Answer: buy him a new ticket.

In a situation where an employee is late for the departure of 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 task and back. Obliges without any exceptions or alternatives. This means that the employer has no right not to pay for the second ticket.

The employer cannot deduct 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 when it is possible to withhold money from an employee’s salary. And this list says nothing about the possibility of retaining the cost of an unused ticket. Therefore, the employer can either reach an amicable agreement with the employee, or go to court with a claim to recover this amount from the employee. If an employee agrees to voluntarily deposit funds into the cash register to repay the damage caused to the company, then CCT 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 dated 04/07/88 No. 62 “On official 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 Travel.

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

One day business trip. What kind of trip is this?

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

In this case, the feasibility of daily return is determined by the employer based on the following factors:

how great is the distance from the workplace to the place of business travel;
is transport communication between these places sufficiently developed and accessible;
does the business assignment of the posted worker allow it to be completed quickly and efficiently in a short time;
whether the employee will be able to fully rest after completing a work assignment and returning home so that he can go to work and work the next day.

Travel expenses for one day of business trip

For a one-day business 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 employee are always reimbursed upon provision of travel documents, as well as other expenses incurred with the permission/knowledge of the employer.

Expenses for renting residential premises 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 provision of the relevant documents (cheques from the hotel, contracts with the owner of the property, etc.).

Daily expenses for business trips for 1 day in Russia are not paid due to the direct indication of this in paragraph. 4 clause 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 standard cost of paying daily allowance for foreign business trips, determined by the local regulations on business trips (clause 20 of the said Regulations, 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 this will happen next year. But until this happens, the previous rules remain in force.

Is per diem paid for 1 day of business trip?

However, the employer has the opportunity to pay business travelers for one day the equivalent of daily expenses.

If the organization’s local regulations on business trips (or the corresponding order) establish the possibility of paying compensation instead of daily allowances for business trips for one day, then employees will not be offended. Just avoid the word “per diem” in the name of this payment.

Arranging for a one-day business 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) with the specification of 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 registering a business trip for 1 day.

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

The second stage of arranging a business trip for one day is issuing an advance to the employee to pay travel expenses (clause 10 of the Regulations on Special Features). It can be carried out both by issuing cash to the employee at the organization’s cash desk, 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 keeping a log of business trips (arrived/departed business travelers), then another step will be to make appropriate entries in them.

There are times when an employee needs to travel to another location on company business for literally one day. Are such trips considered business trips? How to pay for them? Is it possible to reimburse an employee for travel if he used a taxi?

Are not business trips

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

For travel dates

For travel to Hawaii, Alaska or travel outside the country, please read and follow the instructions. Incidental expenses are things such as call charges, personal phone calls, laundry, travel between residences and meal locations, and other individual needs.

Food is torn because you must deduct any food that is provided based on the rules below. For example, on the day you leave your office base, use the per diem for the location where you plan 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 “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.”

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 transportation, etc.)x.

Payment of expenses for a one-day business trip

Rejection may be denied if the traveler fails to regularly provide original receipts. For research grants and contracts, funding agencies require the signature of the Principal Investigator to be present on all claims submitted to the research fund. When the Traveler is the Principal Investigator or Visiting Investigator, the person in the position of the Principal Investigator's supervisor must sign. In no event will the use of a signature stamp or email be an acceptable form of approval.

What's the best way to arrange a trip by private car?

If an employee decides to use personal transport on a business trip, he should enter into a rental agreement or an agreement for the free use of his car. Then the travel agency accountant will be able to include the cost of gasoline and fuels consumed during the business 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 business purposes. In this case, the employee is entitled to a fixed compensation, which is accepted for profit tax purposes according to the standards 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). Let us note that these conclusions are also valid for travel agencies that use the “simplified tax system” (subclause 12, clause 1, article 346.16 of the Tax Code of the Russian Federation).

All advances and reimbursements 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 submitted with your travel claim. Bank of Canada website. The Associate Vice President for Financial Resources is responsible for the review, interpretation and implementation of this procedure and any exceptions or amendments made hereto.

But there is one significant “but” here. Even if you decide to be guided by the earlier position of the Russian Ministry of Finance, 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, will not give him any documents about payment for travel, then there can be no question of considering such payments as compensation for tax purposes.

Example
Employees of the travel agency "Mir" (tour operator) Muratov and Rubashina were sent on a one-day business trip from Kurgan to Tyumen. They were transported there and back by Gorodok taxi. The accountant of the travel agency "Mir" has an agreement with the company "Gorodok", as well as an act on the provision of transport services and a cash receipt confirming payment for taxi travel. 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 practices for meals and incidentals are acceptable. You can arrange private accommodation with relatives or friends.

Allowances that can be claimed as travel expenses must be as follows. Decision Tree Travel Pre-Approval Meal Allowances and Incidental Expenses. Pre-authorization of expenses is required and must accompany 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. - money for taxis was given to accountable persons;
DEBIT 20 CREDIT 71
- 3000 rub. - taxi travel expenses are reflected as part of employee travel expenses (after approval of the advance report).

Without an invoice, VAT on expenses will not be deducted from the budget.
What is the purpose of the trip? Experts say even an excursion like a hot air balloon ride could be taxable if it is part of a legal agreement or used to conduct business with clients or colleagues. Tax experts say it's important to ensure thorough documentation of expenses you want to deduct that can be deducted that combine work with play, but only the portions that deal with business expenses for children and spouses on business trips are generally not subject to deduction. Orthopedic pillow “donut”.

DAILY ALLOWANCE
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 employee’s total income for the purposes of calculating personal income tax (as his additional income). However, the amount paid cannot be taken into account for profit tax purposes. Therefore, it is not necessary to accrue unified social tax 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 allowance amounts different for employees of private and state-owned companies?
Sometimes they are legal. "In his eyes, it was worth keeping because if it wasn't for a business trip, she wouldn't be there snorkeling," he says. The deadline for filing tax returns is six days. As you make your claims last minute, keep in mind that there are certain business travel expenses that you'll be surprised you can deduct and others you can. Just be prepared to offer documentation - even in the form of handwritten notes - to back them up.

Situation:

A company employee must work for another organization for a week. Usually in such cases a business trip is arranged, 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 official ones within the city?

An 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, a spokesman for the National Endowment for Financial Education.

Every year, many people don't want to, but still try to deduct as much of their travel expenses as they can, tax experts say. If you are an employee traveling for business and your company does not reimburse you for all of your expenses, you can 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:

A business trip is a trip by an employee to carry out an official assignment outside the place of permanent work. This means that you can go on a business trip within the city. But being sent to work without formalizing a business trip in this situation would not be a mistake.

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 to carry out an official assignment outside the place of permanent work. How to define “place of permanent work”? In this case, this is the location of the organization (its separate structural unit), work in which is stipulated by the employment contract. This is directly 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 dated October 13, 2008 No. 749.

Everything related to your business is fair game: airfare, gas for your car, baggage fees, taxis, lodging, meals, phone calls and supplies. You can even deduct laundry, dry cleaning and bar drinks. That is, they are typical for your industry and necessary for your business. But even this guidance can be confusing.

"You don't have to make money, but he has to 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 a vacation day. On Wednesday you meet with a client, and on Thursday you have lunch with that client, after which you catch a flight home.

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SOLUTION

How to define “place of permanent work”? In this case, this is the location of the organization (its separate structural unit), work in which is stipulated by the employment contract. This is directly 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 dated October 13, 2008 No. 749.

But the location of the organization is not so easy to determine. What is meant: the city in which the employee works, the exact address of the place of work, including street and house number, or perhaps 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 differently.

Example

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

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

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

Accordingly, an employee’s business trips within the same city must be registered as business trips.

The following argument is given in support of this position. Previously (before the Labor Code of the Russian Federation came into force), a business trip was recognized as a trip by an employee, by order of the head of an association, enterprise, institution, or organization, for a certain period of time to another locality to carry out an official assignment outside the place of permanent work. This definition of a business trip was given in paragraph 1 of the 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 dated 04/07/1988 No. 62 “On business trips within the USSR” (hereinafter referred to as the Instructions). This definition contains a special clause that a business trip is a business trip to another location.

But after the Labor Code of the Russian Federation and the new Regulations on Business Travel came into force, the definition given in the Instructions lost its relevance as it did not correspond to the wording in later regulations.

So, the new definition of a business trip generally repeats the previous one, with one difference - now it is not specified that the trip must be made to another location. The concept of another locality, in turn, is revealed in paragraph 16 of the Plenum resolution Supreme Court RF dated March 17, 2004 No. 2 “On the application by courts Russian Federation Labor Code of the Russian Federation": this is an area outside the administrative-territorial boundaries of the corresponding locality.

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

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

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

Well, let's get back to the Business Travel Regulations. The same paragraph 3 states the following: the trip of an employee sent by order of the employer or a person authorized by him to separate division An 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) does not mean a specific address (street and house number), but, most likely, the corresponding locality.

Further, paragraph 4 of the Business Travel Regulations states, in particular, that “the day of departure on a business trip is considered 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, accordingly, the date of arrival of the specified vehicle funds for a permanent place of work.” And here, “place of permanent work” is unlikely to mean the actual address of the organization.

Moreover, in the same paragraph 4 of the Business Travel Regulations it is written that if the station, pier or airport is located outside the boundaries of a populated area, when determining the date of departure and arrival from a 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 locality where the organization is located.

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

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