How is a business trip paid according to the Labor Code of the Russian Federation? Business trip: concept, terms and guarantees

1. According to Article 166 of the Labor Code of the Russian Federation, a business trip is recognized as sending an employee to perform a production task not only to an organization located in another area, but also to an organization located in the same area.

2. Sending an employee for retraining and advanced training courses is not a business trip.

The relocation of an employee for a certain period of time to another structural unit of the organization located in the same area, if this does not entail a change in the terms of the employment contract determined by the parties, is not a business trip. The difference between a business trip and a temporary transfer to another job is that the temporary transfer takes place with the same employer (see Article 72.2 of the Labor Code).

3. Employees who are in a relationship with the employer are sent on a business trip labor relations. The term of the concluded employment contract cannot serve as a restriction on sending an employee on a business trip, for example, concluding an employment contract for the duration of temporary (up to 2 months) work.

4. Features of the procedure for sending employees on business trips both in the territory Russian Federation, and on the territory foreign countries are determined by the Regulations on the specifics of sending employees on business trips, approved. Decree of the Government of the Russian Federation of October 13, 2008 N 749 (Part 2 of Article 166 of the Labor Code of the Russian Federation).

5. 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 (paragraph 1, paragraph 3 of the Regulations on business trips).

A trip by an employee sent on a business trip by order of the employer or a person authorized by him 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 (paragraph 2, clause 3 of the Regulations on business trips).

6. Employees are sent on business trips by order of the employer for a certain period of time to fulfill an official assignment outside their place of permanent work. An employee is sent on a business trip by the head of the organization and is formalized by an order (instruction).

7. According to the Regulations on official business trips (paragraph 1, paragraph 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. In this regard, it should be recognized that currently the duration of the business trip is set solely by the employer.

The purpose of the employee’s business trip is determined by the head of the sending organization and is indicated in the official assignment, which is approved by the employer (clause 6 of the Regulations on Business Travel).

Based on the job assignment, the organization's personnel service issues an order to send the employee on a business trip.

8. 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 on the day of arrival from the business trip - 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 (clause 4 of the Regulations on Business Travel).

9. Employees seconded to the organization undergo in the prescribed manner induction training. Before the beginning independent work They are given initial instruction at the workplace (clauses 2.1.2, 2.1.4 of the Procedure for training on labor protection and testing knowledge of labor protection requirements for employees of the organization, approved by Resolution of January 13, 2003 of the Ministry of Labor of Russia No. 1 and the Ministry of Education of Russia N 29 // BNA RF. 2003. N 17).

10. When applying Article 166 of the Labor Code of the Russian Federation, it should be taken into account that employees on a business trip are subject to the working hours and rest hours of the organization to which they are sent. Rest days not used during a business trip are not provided upon return from it.

Remuneration of an employee if he is involved in work on weekends or non-working days holidays is carried out in accordance with Art. 153 TK.

When an employee is sent (by order of the employer) on a business trip on a day off, upon returning from the business trip - at his request - he is given another day of rest.

11. Accidents that occurred to employees during a business trip, incl. when traveling to and from the place of a business trip, they are subject to investigation and recording (see commentary to Article 227).

12. Upon returning from a business trip, the employee is obliged to submit to the employer within 3 working days:

  • an advance report on the amounts spent in connection with the business trip and make a final payment for the cash advance for travel expenses issued to him before leaving for the business trip. Attached to the advance report is a duly executed travel certificate, documents on the rental of accommodation, actual travel expenses (including an insurance premium for compulsory personal insurance of passengers on transport, payment for services for issuing travel documents and the provision of bedding on trains) and other expenses related to a business trip;
  • a report on the work performed on a business trip, agreed upon with the head of the employer’s structural unit, in writing (clause 26 of the Regulations on business trips).

13. If permanent work is carried out on the road or has a traveling nature (for example, the work of drivers, conductors), then such business trips are not business trips. For reimbursement of expenses associated with such business trips of employees, see comment. to Art. 168.1.

Enterprise employees may leave their workplace to carry out work assignments in another city or country. This kind of work is possible only by written order from management and is called a business trip. The procedure for registering a business trip is enshrined in the Labor Code of the Russian Federation. The maximum duration of a business trip under the Labor Code of the Russian Federation in 2019 is set by the employer, based on considerations of feasibility, complexity, and the required effectiveness of the solution production tasks.

What is a business trip

A business trip is the sending of one or more employees for some time to perform production tasks in another department. The head of the enterprise has the right to send on a business trip by his own order, on the basis of which the departing person is issued Required documents And cash.

The definition of the concept of a business trip is given in Article 166 of the Labor Code of the Russian Federation

Who determines the duration of a business trip and by what criteria?

The duration of a business trip can be as long as necessary for the employer to effectively complete the production task.

During the Soviet era, the procedure for sending workers on business trips was established by orders of the relevant ministries. There was Instruction No. 62 of the Ministry of Finance, the State Committee for Labor and the All-Russian Central Council of Trade Unions of the USSR, which regulated the actions of enterprise managers in terms of orders based on such a criterion as the duration of a business trip. In accordance with this document, directors of factories and organizations had the right to set a deadline for completing tasks outside the enterprise of no more than 40 days, excluding travel time there and back.

For workers involved in installation, commissioning and construction work The duration of the business trip could be extended to a year.

Longer business trips were approved by ministries. These rules were in force in the country until the adoption of Resolution of the Russian Federation of October 13, 2008 No. 749. This normative act The “Regulations on the specifics of sending employees on business trips” were approved. According to clause 4 of the “Regulations”, the decision on the duration of a business trip is made by the head of the organization, guided by considerations of production and other needs, the complexity of the work ahead, etc. Therefore, The maximum period of stay on a business trip can be any, that is, unlimited.

The employer has the right to use the provisions of Instruction No. 62 at the present time, if they do not contradict the Labor Code of the Russian Federation. Since the Labor Code does not regulate the minimum and maximum terms business trips, the employer has the right to adhere to clause 2 of the Instructions, which establishes minimum duration of business trip - 24 hours. If the employee completed the task and returned to the main place of work on the same day, a travel certificate is not issued.

The day of departure of the business traveler and the day of arrival

The day of departure for a business trip is the date of departure of the train, departure of the plane, departure of the bus, or taxi. If the vehicle is sent before 24.00 inclusive of the day of departure, then the day of departure is considered the current day. If after - the coming day. The same rule is used to determine the day of arrival at the destination.

What documents does the traveler provide at the end of the trip and why?

The procedure for reimbursement of expenses is established by local instructions or a collective agreement.

Upon returning from a business trip, an employee must provide within three days:

  1. travel certificate, with marks certifying the arrival and departure from the place where he was going;
  2. advance report;
  3. checks and invoices confirming expenses for transportation, accommodation, and other needs necessary to complete production tasks.

How is travel time paid?

According to Article 167 of the Labor Code of the Russian Federation, payment for a business trip is made according to the average daily earnings for each day of absence from the workplace. Average daily income is calculated for the calendar year preceding the time of the business trip.

Calculation of payment for business trip days

If the employee has worked less than a year, is determined average earnings for the time actually worked before the business trip, even if this time is several days.

Having determined the billing period, the accountant removes from it those payments that the employee received while not working: disability benefits, vacation pay, days of downtime due to the fault of the employer, maternity leave, etc.

In other words, to calculate average earnings, only the income received for the time actually worked is taken into account.

As a result, in order to obtain the average daily earnings, payments received in the billing period for the time actually worked are divided by the number of days worked in the billing period.

By multiplying the resulting average daily earnings by the number of days of business trip, the earnings of the business traveler during the period of carrying out an official assignment outside the main place of work are determined.

If the average daily earnings exceed the usual daily earnings, the calculation of payment for business trips is based on the daily average.

If the average daily earnings are lower than the usual daily earnings, the issue of payment higher value is decided by local management orders, usually in favor of the employee.

Calculation of daily allowances

Daily allowances are funds paid to a business traveler for reasons of their sufficiency to meet his needs during the day. Documentary evidence of where the daily allowance was spent is not required. In the Russian Federation in 2019 The daily allowance for business trips within the country is 700 rubles, for foreign business trips - 2500 rubles.

The Labor Code of the Russian Federation obliges the employer to pay the employee daily allowance for each day of a business trip, including weekends, holidays, days spent on travel, and time of forced delays along the way.

If the business trip is abroad, daily allowances are issued:

  1. in foreign currency at the exchange rate on the day of issue;
  2. for the last day of a foreign business trip - at the domestic Russian tariff - 700 rubles.

The last rule is not mandatory, but recommended by the Federal Tax Service, citing the fact that on the last day of the business trip the employee crosses the border of the Russian Federation.

When sending an employee on a business trip abroad, among other expenses, the employer reimburses:

  1. expenses for obtaining a passport, visa, etc.;
  2. mandatory consular fees;
  3. vehicle entry fees;
  4. costs for obtaining health insurance;
  5. other necessary payments and fees.

Transport costs, accommodation. Paid upon receipt of travel documents, hotel bills, receipts for baggage fees, etc.

For information on the specifics of formalizing business trips, watch the video:

A little about taxation

Travel expenses include travel expenses, accommodation, and daily allowances. The employee can also make other expenses previously authorized by the employer.

Reimbursement of expenses is carried out in the manner established by the employment contract or local regulations. At the same time, if the average salary is subject to income tax, then travel expenses for travel, accommodation, communications, visas, currency exchange, etc., as well as daily allowances, subject to certain rules, are exempt from personal income tax.

Undocumented travel expenses and daily allowances are taxed if their amount exceeds the established standards. If a ticket is lost, a request is made to the carrier, and expenses are reimbursed on the basis of a certificate issued by the carrier confirming the fact of travel.

Any questions you may have can be asked in the comments to the article.

Commentary on Article 166

1. A business trip is recognized as sending an employee to perform a production task not only to an organization located in another location, but also to an organization located in the same location.

2. Sending an employee for retraining and advanced training courses is not a business trip.

3. The place of permanent work is understood as an organization (structural unit) in which the employee performs the labor function determined by the employment contract permanently.

4. The movement of an employee for a certain period of time to another structural unit of the organization located in the same area, if this does not entail a change in the terms of the employment contract determined by the parties, is not a business trip. The difference between a business trip and a temporary transfer to another job is that the temporary transfer takes place with the same employer (see Article 72.2 of the Labor Code). A business trip usually involves fulfilling an official assignment for another employer, with the exception of situations when the employee is sent to a branch, representative office, or other separate structural unit of the organization located in another area.

5. An employee is sent on a business trip by the head of the organization and is formalized by an order (instruction). The order to send an employee on a business trip indicates the structural unit, profession (position) of the traveler, as well as the purpose, time and place of the business trip.

Based on the order, a travel certificate is issued, which is a document certifying the time the employee spent on a business trip (time of arrival at the destination(s) and time of departure from it(es)).

At each destination, marks are made about the time of arrival and departure, which are certified by the signature of the responsible person and the seal. After the employee returns from a business trip to the organization, he draws up an advance report with attached documents confirming the expenses incurred.

The basis for sending an employee on a business trip is an official assignment (instruction) drawn up by the head of the department in which the posted employee works. The job assignment determines the destination where the employee is going, the duration of the business trip, and its purpose. It is approved by the head of the organization or his authorized person. Based on the job assignment, the organization's personnel service issues an order to send the employee on a business trip.

An employee returning from a business trip draws up a brief report on the work performed. The conclusion on the completion of the task is agreed upon with the head of the structural unit and approved by the head of the organization. The employee submits a report on the completion of an official assignment, a travel certificate, and an advance report to the accounting department.

Heads of organizations have the right, in cases where the amount of expenses for business trips (expenses for renting accommodation and travel to the place of business trip and back) is known in advance, to allow payment of these expenses to seconded employees, with their consent, without submitting supporting documents.

The calculation of the amount issued, signed by the manager and the posted employee, is stored in the accounting department of the organization. Upon the employee’s arrival from a business trip, a properly executed travel certificate is handed over to the accounting department; a report on the amounts spent is not provided.

In cases where the terms of a business trip are changed in accordance with the established procedure, an appropriate recalculation is made.

6. The day of departure on a business trip is the day 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 is the day 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 0 o'clock and later - the next day. If the station (pier, airport) is located outside the populated area, the time required to travel to the station (pier, airport) is taken into account. The day of the employee’s arrival at the place of permanent work is determined similarly (clause 7 of the Instructions on Business Travel).

7. Employees seconded to the organization undergo induction training in accordance with the established procedure. Before starting independent work, they are given initial instruction at the workplace (clauses 2.1.2, 2.1.4 of the Procedure for training in labor protection and testing knowledge of labor protection requirements for employees of the organization, approved by Resolution of the Ministry of Labor of Russia No. of January 13, 2003 1 and Ministry of Education of Russia N 29 // BNA RF. 2003. N 17).

Employees on a business trip are subject to the working hours and rest hours of the organization to which they are posted. Rest days not used during a business trip are not provided upon return from it.

If a business trip involves working on weekends or holidays, compensation for work on these days is made in accordance with Art. 153 TK.

When an employee is sent (by order of the employer) on a business trip on a day off, upon returning from the business trip - at his request - he is given another day of rest.

The issue of reporting to work on the day of departure for a business trip and on the day of arrival from a business trip is resolved by agreement with the employer.

8. Accidents that occur to employees during a business trip, including when traveling to and from the place of a business trip, are subject to investigation and recording (see commentary to Article 227).

9. If permanent work is carried out on the road or has a traveling nature (for example, the work of drivers, conductors), then such business trips are not business trips. For reimbursement of expenses associated with such business trips of employees, see comment. to Art. 168.1.

10. The competence of the Government of the Russian Federation includes determining the procedure for establishing the specifics of sending employees on business trips.

New edition of Art. 166 Labor Code of the Russian Federation

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.

The specifics of sending employees on business trips are established in the manner determined by the Government of the Russian Federation.

Commentary on Article 166 of the Labor Code of the Russian Federation

In accordance with Article 166 of the Labor Code of the Russian Federation, a business trip is 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. At the same time, business trips of employees whose permanent work is carried out on the road or is of a traveling nature are not recognized as business trips. To avoid disputes, the traveling nature of the work must be indicated in the employment contract.

Another comment on Art. 166 Labor Code of the Russian Federation

1. In Art. 166 of the Labor Code of the Russian Federation provides a legal definition of a business trip. Previously, a similar definition was contained in the Instruction of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Russian Central Council of Trade Unions dated April 7, 1988 “On official business trips within the USSR” (Bulletin of the USSR State Committee for Labor. 1988. No. 8), which is valid to the extent that does not contradict the Labor Code of the Russian Federation. The difference between the definition given in Art. 166 of the Labor Code is that a business trip is understood not only as an employee’s trip to another location, but as any performance of an official task outside the place of permanent work. The place of permanent work should be considered the location of the structural unit of the organization or workplace to which the employee is hired or transferred and which is indicated in the employment contract (see Article 57 of the Labor Code of the Russian Federation and the commentary thereto).

Depending on the location of the employee’s business trip, business trips are distinguished: local (within the locality), internal (outside the locality without the possibility of returning home every day) and foreign. This classification of business trips is important when determining the amount of reimbursement for business trips.

2. The sending of an employee on a business trip is carried out by the employer. The employer's order must be made in writing, usually in an order. An employee sent on a business trip is issued a travel certificate. The form of a travel certificate (form T-10), as well as an order (instruction) on sending on a business trip (individual - form T-9 and collective - form T-9a) and a service assignment for sending on a business trip and a report on its implementation (form T -10a) approved by Resolution of the State Statistics Committee of Russia dated April 6, 2001 N 26 (as amended on January 5, 2004) (Economy and Life. 2001. N 21; BMT of the Russian Federation. 2004. N 5).

The employer’s order is mandatory for the employee, and he can refuse a business trip only if there are good reasons.

3. Special rules have been established for sending the following categories of workers on business trips:

Persons with whom an apprenticeship agreement has been concluded are prohibited from being sent on business trips not related to apprenticeship (see Article 203 of the Labor Code of the Russian Federation and the commentary thereto);

Pregnant women are prohibited from being sent on any business trips (see Article 259 of the Labor Code of the Russian Federation and the commentary thereto);

Women with children under three years of age, fathers raising children under three years of age without a mother, as well as guardians of children of this age, workers with disabled children, as well as workers caring for a sick family member are allowed to be sent on business trips only with their written consent and provided that it is not prohibited medical recommendations(see Articles 259 and 264 of the Labor Code of the Russian Federation and commentary thereto);

Workers under 18 years of age, with the exception of creative workers mass media, cinematography organizations, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance of works, professional athletes are prohibited from sending on any business trips (see Article 268 of the Labor Code of the Russian Federation and the commentary thereto);

Disabled people are prohibited from being sent on business trips if this contradicts the individual rehabilitation program for a disabled person (see Part 1, Article 23 of the Federal Law of November 24, 1995 “On social protection disabled people in the Russian Federation");

A registered candidate cannot be sent on a business trip without his consent during elections (Clause 2, Article 41 of the Federal Law of June 12, 2002 “On Basic Guarantees of Electoral Rights and the Right to Participate in a Referendum”).

4. The following are not considered business trips:

Business trips of employees whose permanent work takes place on the road or is of a traveling or mobile nature;

Sending employees for advanced training (see Article 187 of the Labor Code of the Russian Federation and commentary thereto);

Sending an employee away from his place of permanent work not to fulfill an official assignment (for example, to perform state or public duties not related to work, to participate in competitions and shows, etc.);

Moving an employee to another structural unit of the organization, if work in a certain structural unit is not provided for by the employment contract;

Permanent transfer of an employee with his consent to work in another structural unit of the organization.

Business travel is commonplace for many workers. However, the final destination of a trip does not always lie beyond the seven seas. Sometimes an employee only needs to visit a neighboring city or region. What is the essence of a one-day trip and its difference from a trip with a traveling nature of work, read the article.

Article 166 of the Labor Code explains what constitutes official work. This is a trip of 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.

Documentation of business trips

All business transactions carried out by the organization must be documented with supporting documents, which serve as primary documents on the basis of which accounting records are maintained. This is the requirement Federal Law dated November 21, 1996 No. 129-FZ “On Accounting”.

Currently, the Unified forms of documents required to send an employee on a business trip are approved by the Resolution State Committee Russian Federation on statistics dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment” (hereinafter referred to as Resolution No. 1).

What is the distance that is considered a business trip?

I work as a school bus driver. Five days a week I bring children from rural areas to the city (the distance from the city is 25 km). I wait until school ends and take them back. Once or twice a week I am 125 km from the city (from my workplace) - going to sports competitions. The employer refuses to pay travel allowances in this case! Can I claim payment for a business trip? What documents are needed for this?

Business trips – we sort out ambiguous situations

We have already discussed with you the main issues relating to: travel expenses: guarantees and compensation that the employer must provide to the posted employee, the procedure documentation business trips. We also touched upon the possibility of accepting certain expenses related to business trips for tax accounting. This topic is inexhaustible, as are the situations that many of us encounter in the course of work.

What distances are paid for business trips?

What is a business trip? According to Art. 166 of the Labor Code of Russia, a business trip is a trip by an employee by order of the management of an enterprise to perform a specific task outside the place of his permanent work. As for the determining terms of a business trip, the Labor Code does not contain such regulatory information. In this situation, you should be guided by the Regulations of the Government of the Russian Federation.

We organize business trips in a new way

On January 8, 2015, changes introduced by Decree of the Government of the Russian Federation dated December 29, 2014 No. 1595 to the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation dated October 13, 2008 No. 749, came into force: the concepts of “travel certificate” were excluded from the text of the Regulations , “official assignment” and “report on work performed on a business trip.”

Order to send an employee on a business trip

Despite the fact that the Labor Code of the Russian Federation has a special chapter devoted to guarantees when sending workers on business trips, most issues related to them are left to the employer to resolve. To do this you need to either take local act, for example, the Regulations on, or in the Internal Rules labor regulations include a special section. But, as practice shows, not all company managers pay attention to this.

Business trip and business trip. Provisions under the Labor Code of the Russian Federation

D0%A1%D1%82%D0%B0%D1%82%D1%8C%D0%B8%20%D0%BF%D0%BE%20%D1%82%D1%80%D1%83%D0% B4%D0%BE%D0%B2%D0%BE%D0%BC%D1%83%20%D0%BF%D1%80%D0%B0%D0%B2%D1%83/slujebnaya-komandirovka.jpg" /%Many professions require business meetings and involve constant travel and business trips. Some professions and positions may require temporary relocation to another location. Chapter 24 of the Labor Code of the Russian Federation is devoted to resolving issues related to these relations between employee and employer.

Business trip

Business travel is an inevitable part of the work process for many organizations. Moreover, this process involves not only the employee who is sent by the organization, but also the personnel service.

The personnel service is the body that bears the main responsibility for documentary preparation. However, before we move on to paperwork, let's try to answer some questions.