How business trip days are paid. Calculation example for excluded days

It often happens that employees go on a business trip or return from it on a day off. How to pay for these days: according to the average earnings or in double the amount, like working on a weekend? Let us examine the issue from the perspective of the recommendations of financial departments and judicial practice.

Webinar recording about documenting and payment for a business trip; average earnings during a business trip; weekend business trip, one-day business trip; per diem for business trips. Let us refer to the opinion of the regulatory authorities, stated in the letters.

How the weekend is paid on a business trip: the position of the Ministry of Labor of Russia

In a letter from the Ministry of Labor and social protection RF of December 25, 2013 No. 14-2-337 says: “... the days of departure, arrival, as well as the days of being on the road during a business trip, falling on weekends or non-working holidays, are payable in accordance with Article 153 of the Labor Code of the Russian Federation in no less than double amount, the specific calculation procedure for which depends on the employee's remuneration system, or at the request of the employee, the payment for the indicated business trip days off is carried out in a single amount and at the same time this employee is given one day of rest at a convenient time for each day off without pay. " This order is confirmed by judicial practice.

The position of the Ministry of Labor of Russia: the day of departure on a business trip and the day of returning from it on a weekend should be paid according to the norms of Article 153 of the Labor Code of the Russian Federation, which says: work on a weekend or a non-working holiday is paid at least double.

At the request of an employee who worked on a weekend or a non-working holiday, he may be given another day of rest. In this case, work on a weekend or a non-working holiday is paid in a single amount, and the day of rest is not payable.

Payment for days off on a business trip: judicial practice

Turning to Solution The Supreme Court RF dated 20.06.2002 No. GKPI 2002-663. A few words about the history of the case.

The citizen applied to the court with a claim to invalidate paragraphs 1 and 3 of clause 8 of Instruction No. 62 dated 04/07/1988 "On business trips within the USSR." The applicant pointed out that the contested provisions of the normative legal act do not comply with the Labor Code of the Russian Federation and restrict the rights of employees.

Representatives of interested persons of the Ministry of Finance and the Ministry of Labor of Russia objected to the satisfaction of the citizens' requirements. In court they explained that the provisions of the contested normative legal act do not contradict the current legislation of the Russian Federation and do not violate the rights of workers sent on business trips.

When, by order of the administration, an employee goes on a business trip on a day off, he, upon returning from a business trip, is given another day of rest in accordance with the established procedure. If the employee does not want to take advantage of another day of rest, he is paid for work on weekends and non-working holidays. The Labor Code of the Russian Federation in Article 153 provides for wages on weekends and non-working holidays. At the request of an employee who worked on a weekend or a non-working holiday, he may be given another day of rest. In this case, work on a non-working holiday is paid in a single amount, and the day of rest is not payable.

The Supreme Court ruled to refuse the citizen in the claimed claim and indicated that when sending an employee on a business trip or returning from it on a day off, one should be guided by the norms of Article 153 of the Labor Code of the Russian Federation.

It turns out that the situation is not entirely clear. We draw conclusions:

1. Payments made in accordance with Art. 153 of the Labor Code of the Russian Federation, refer to compensation payments included in wages... Wages are the remuneration for work. And the key word here is “labor”. Traveling by train or flying on an airplane can hardly be considered the time when an employee is doing work.
2. Wages are paid on the basis of documents confirming the amount of time worked by the employee. The question arises: how to determine the number of hours that should be paid in double the amount, and on the basis of which document?

An equally important question: is it possible to include payments made under the provisions of Art. 153 of the Labor Code of the Russian Federation for the days of going on a business trip on a day off, in income tax expenses? To answer this question, let us refer to the letter of the Ministry of Finance of Russia dated April 18, 2014 No. 03-03-06 / 2/17862.

Weekend on a business trip: how to take into account when calculating income tax?

The Ministry of Finance recommends the following: if the internal regulations approved by the head of the organization provide for a work schedule on weekends and holidays, the costs associated with the payment of compensation to employees for the days of departure on a business trip and days of arrival from a business trip that fall on weekends can be taken into account in the composition labor costs on the basis of clause 3 of Article 255 of the Tax Code of the Russian Federation, subject to their compliance with the criteria established by clause 1 of Article 252 of the Tax Code of the Russian Federation.

A similar explanation was given in the letter of the Federal Tax Service dated 20.08.2014 No. SA-4-3 / 16564. This letter was issued in conjunction with the letter of the Ministry of Finance of the Russian Federation dated 11.08.2014 No. 03-03-10 / 39800. Please note that this letter is posted on the official website of the Federal Tax Service of Russia in the section "Clarifications of the Federal Tax Service, Mandatory for Tax Authorities."

Is it possible to pay for the days of an employee's departure on a business trip or returning from it on weekends from the average earnings?

On this account, there are positions of individual specialists and court orders that yes, you can pay for such days based on average earnings. For example, according to the Resolution of the Federal Antimonopoly Service of the Far Eastern District of September 22, 2010 in case No. A59-183 / 2010, during the business trip, the average earnings are retained, and no payment is made for the hours actually worked.

Payment for these days based on average earnings also raises questions. Let us turn to clause 9 of the Decree of the Government of the Russian Federation of 13.10.2008 No. 749. It says here that the average earnings for the period of an employee on a business trip, as well as for days on the road, including during a forced stopover, remains for all days work according to the schedule established by the sending organization.

The key words here are “for all days of work on schedule”. That is, if the employee has a day off according to the schedule, is it possible to pay the average earnings for these days off?

How to reimburse an employee for a lost day off?

An employee, going on a business trip on a day off or returning from it, loses his day off. And this time, of course, should be compensated for by the employee in some way.

If the organization decides to reimburse these days according to the norms of Art. 153 of the Labor Code of the Russian Federation(not less than double), it should be borne in mind that such payments can be included in income tax expenses only if:

1. if the internal regulations provide for a work schedule on weekends and holidays. Otherwise, these payments will not be included in the expenses;
2. if the specified payments meet the criteria established by clause 1 of Article 252 of the Tax Code of the Russian Federation. This opinion was expressed in the letter of the Federal Tax Service dated 20.08.2014 No. SA-4-3 / 16564.

Let me remind you that according to clause 1 of Art. 252 of the Labor Code of the Russian Federation, it is possible to include payments in income tax expenses that will simultaneously correspond to following criteria: payments are related to the implementation of activities aimed at generating income and are economically justified.

If the organization decides to reimburse these days by paying them based on average earnings, then disputes with regulatory authorities are possible, even if the organization fixes these payments in its local regulations.

When deciding to reimburse the employee for the specified days off, the employer should remember:

1. In local regulations, it is allowed to fix only conditions that do not contradict the current legislation.
2. The salary is paid only for the hours actually worked and on the basis of the document in which the working hours are recorded. According to Art. 139 of the Labor Code of the Russian Federation, wages (remuneration) - remuneration for labor depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments, allowances and other payments) and incentive payments. Compensation payments include, among other things, payments for work on weekends and holidays.
3. Average earnings are paid for all days of the scheduled work. The basis is clause 9 of the Decree of the Government of the Russian Federation of 13.10.2008 No. 749.

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During the business trip, the employee is paid according to the average earnings. But if he returns from a trip, for example, on Saturday, then for the time spent on the road, he should receive double payment. This is the opinion of the Ministry of Labor.

Remuneration for labor during a business trip

The business trip period is not paid in the same way as routine work, and on average earnings (Art. 167 of the Labor Code of the Russian Federation). The calculation of the average wage itself is given in article 139 of the Labor Code of the Russian Federation, as well as in the Regulation on the specifics of the procedure for calculating the average wage, approved. Decree of the Government of the Russian Federation of 24.12.07 No. 922. And the specifics of sending workers on business trips are established by the Regulations, approved. Decree of the Government of the Russian Federation of 13.10.2008 No. 749 (hereinafter - the Regulation on business trips).

Clause 9 of the Regulations on business trips states that the average earnings for the period of an employee on a business trip and for days on the road, including during a forced stopover, is saved for all days of work according to the schedule determined by the sending organization. Please note that the employee's travel time is also subject to payment based on average earnings.

Leaves and arrives on the weekend

Often, the days of departure of workers on a business trip and the days of arrival from it fall on weekends or non-working holidays. For example, an employee leaves on a business trip on Sunday to start work on Monday. Or returning from a service ride on Saturday. The question arises: how to pay for the time spent on the road? And do I need to pay for it at all?

We note right away that the opinions of officials from different departments were divided. So, experts of Rostrud believe that if an employee returns from a business trip on a day off, then this day should not be paid at all. This position is given in the Letter dated 20.06.2013 No. PG / 5136-6-3. At the same time, they refer to the above paragraph 9 of the Regulations on average earnings, adding that the Regulations do not provide for the preservation of average earnings for days on the road that fall on weekends. And article 153 of the Labor Code of the Russian Federation, which regulates the procedure for remuneration on a day off, according to Rostrud, is applied only when a posted worker is involved in work on a day off.

There are court decisions that agree with this conclusion. An example of this is the Appellate Ruling of the Court of the Khanty-Mansiysk autonomous region- Ugra from 14.06.2012 in case No. 33-2379 / 2012. The court considered that there was no reason to pay double the salary for the time spent on the road on the weekend, since there was no fact that the employee was involved in work on weekends.

However, officials from the Ministry of Labor have the opposite position. They believe that travel time on a day off should be paid in accordance with Article 153 of the Labor Code of the Russian Federation at a "double rate". Instead of double payment, the employee can take a day off (without maintenance), then the road on the day off will be paid according to the "single rate". This position is given in Letters dated 05.09.2013 No. 14-2 / ​​3044898-4415 and dated 25.12.2013 No. 14-2-337.

Opinions were divided, and in this case we agree with the Ministry of Labor. Here are the arguments. Rest time is the time during which the employee is free from the performance of labor duties and which he can use at his own discretion (Article 106 of the Labor Code of the Russian Federation). Obviously, if the day of departure or arrival from a business trip falls on a day off, then the employee cannot use his day off for good rest. In this case, the day off is equal to the working day, and the employee is considered to be involved in work on the day off. It should be noted that in most cases the courts share this position (Appellate ruling of the Irkutsk Regional Court dated July 16, 2015 in case No. 33-5998 / 2015, Krasnoyarsk Regional Court dated October 15, 2014 in case No. 33-10015 / 2014, Kirov Regional Court dated 07.24.2014 in case No. 33-2335 / 2014, Samara Regional Court dated 11.08.2014 in case No. 33-7832, Moscow City Court dated 28.08.2012 in case No. 11-14545 / 2012, Cassation ruling of the Saratov Regional Court dated 14.07. 2011 in case No. 33-3776 / 11).

In turn, the following question arises: if the employee is paid in accordance with the salary, then what to double? Is it necessary to pay in the amount of double hourly rate for all hours spent on the road on the day off, or should the employee be given a double daily rate for the entire day of departure / arrival, regardless of the number of hours spent on the road? Again, the travel time can also be at night. Does this mean that you have to pay double the amount for the night time en route?

Unfortunately, regulations this moment is not regulated, but official clarifications on this issue still no. There are only positions of some ships, according to which the travel time, which falls on two days off, must be paid for double daytime salary for each weekend (regardless of the actual number of hours spent on the way). It is expressed in the Appellate ruling of the Samara Regional Court dated 11.08.2014 in case No. 33-7832, the Cassation ruling of the Saratov Regional Court dated 14.07.2011 in case No. 33-3776 / 11. This position seems to us not entirely fair, because then it turns out that two employees will receive the same pay, but at the same time one of them went on a business trip, for example, on Sunday morning, and the other - late Sunday evening. The first employee actually “spent” the whole day on business purposes, and the second, having spent the entire day off at his own discretion, “spent” only the night on business purposes.

And the Tyumen Regional Court, in the Appellate ruling of 18.04.2012 in case No. 33-1500 / 2012, even stated that the work of a posted worker on a weekend or a non-working holiday is paid according to the rules of Art. 153 of the Labor Code of the Russian Federation, but payment is made in double the amount based on average earnings. But such conclusions are rare among the courts.

As you can see, there is no exact procedure, therefore, the company can exercise the right established by part two of Article 153 of the Labor Code of the Russian Federation. According to it, specific amounts of payment for work on a weekend or a non-working holiday can be established by a collective agreement, a local normative act, adopted taking into account the opinion of the representative body of workers, and an employment contract. We believe that the company can itself determine the procedure for calculating payment for the travel time that falls on a weekend or holiday. The selected procedure should be consolidated in your local regulatory act.

Will they be allowed to be expensed?

Given the contradictory positions of officials on the issue of travel time payment for the weekend, there are concerns about the inclusion of "double pay" in the cost of taxing profits.

However, there is no need to fear. Officials are allowed to take into account when taxing profits, the costs associated with the payment of compensation to employees for the days of departure on a business trip and days of arrival from a business trip falling on weekends. True, provided that the internal regulations approved by the head of the organization provide for a work schedule on weekends and holidays. This position can be seen in the Letters of the Ministry of Finance of the Russian Federation dated 11.08.2014 No. 03-03-10 / 39800, dated 18.04.2014 No. 03-03-06 / 2/17862, FTS dated 20.08.2014 No. CA-4-3 / 16564.

Weekend at the place of business

It so happens that at the end of the working week, the employee stays for the weekend, because from Monday he will continue to carry out his assigned job. Is the time paid for such a weekend?

Not if these days he was not involved in work. This conclusion follows from clause 5 of the Regulations on business trips, according to which the remuneration of the employee in case of his involvement in work on weekends or non-working holidays is made in accordance with the labor legislation of the Russian Federation. According to article 153 of the Labor Code of the Russian Federation, work on a day off is paid in double amount directly.

Perhaps someone will have a question: why article 153 of the Labor Code of the Russian Federation does not apply in this case, while travel time on a day off is paid under this article? The fact is that an employee can use weekends for personal interests (go to the theater, to visit relatives or friends, if they are there, etc.), and being on a train, plane or bus does not give him a choice in spending time.

V jurisprudence there are solutions that support this conclusion. For example, from the Appellate ruling of the Omsk Regional Court dated June 24, 2015 in case No. 33-3937 / 15, it follows that in order to pay for weekends included in the business trip, it is necessary to involve an employee on these days to perform work.

But on the other hand, for the weekend falling on the period of a business trip, the employee is entitled to daily allowances, which, we hope, the authorities will not cancel.

Payment not according to average earnings, but according to salary

Some companies for business trip days charge the wages not according to the average, but according to the actual earnings. Or makes an additional payment up to the employee's salary. This option, although not entirely correct, is admissible. The main thing is that the actual earnings during the business trip do not turn out to be less than the average earnings, because otherwise the employee's rights will be violated. To prevent this from happening, it is better for each business trip to compare two salary values: the first - according to the average earnings, the second - according to the actual. And if the first value is not more than the second, you can pay for the business trip based on the salary.

Moreover, the company will be able to take into account the entire amount of actual earnings in expenses when taxing profits. Officials have nothing against this (Letters of the Ministry of Finance of the Russian Federation dated 04.28.2014 No. 03-03-06 / 1/19699, dated 03.12.2010 No. 03-03-06 / 1/756, Federal Tax Service of Russia in Moscow dated 04.02.2008 No. 20-12 / 009705). True, such an order should be provided for in a local normative act, in an employment or collective agreement.

The days of an employee on a business trip, including days on the road and a forced stop, are paid according to the average earnings (Article 167 of the Labor Code of the Russian Federation). The working days to be paid are determined according to the work schedule established by the sending organization (clause 9 of the Regulations, approved by the RF Government Decree of 13.10.2008 N 749). In turn, weekends are not paid according to the schedule.

Let's consider the procedure for calculating the average salary for a business trip.

Payment according to the average earnings on a business trip

The calculation of the average earnings for a business trip begins with the determination of the billing period. By general rule it is equal to 12 months preceding the month the employee was sent on a business trip. That is, if, for example, a business trip begins in November 2016, then settlement period in this case - from November 1, 2015 to October 31, 2016 (clause 4 of the Regulation, approved by the Decree of the Government of the Russian Federation of December 24, 2007 N 922).

But if an employee goes on a business trip in the first month of work with this employer, then for him the average earnings are calculated for the period from the first day of work in this organization to the first day of the business trip (clause 7 of the Regulations approved by the Decree of the Government of the Russian Federation of 12.24.2007 N 922 ).

As for the days worked by the employee, these are all those days when he actually performed his labor duties... Thus, days worked do not include periods of vacation, temporary disability, downtime through no fault of the employee, etc. (clause 5 of the Regulations, approved by Decree of the Government of the Russian Federation of 12.24.2007 N 922).

Knowing the average day earnings, you can proceed to calculating the average earnings during a business trip. The total amount for the time of the business trip is considered as follows (clause 9 of the Regulations, approved by the Decree of the Government of the Russian Federation of 12.24.2007 N 922):

Supplement up to average earnings for a business trip

It happens that the amount of average earnings for calculating on a business trip turns out to be less than the amount of the salary set for the employee. Some organizations, in such cases, pay posted employees a supplement up to average earnings. If such a payment is included in the remuneration system (spelled out in employment contracts with employees), is included in the wage fund and contributions to extra-budgetary funds are charged from it, then it must also be taken into account when calculating the average earnings (

There are several reasons why average wage pay applies. A business trip is one of those. Work travel is not uncommon. Of course, the protection of the rights of an employee performing this type of work is regulated by law. And the procedure for calculating travel expenses and per diems is well established. The employer has no right to violate it.

What is a business trip?

A business trip is understood as a trip of an employee for a certain period of time outside the place of his main work. All this for the purpose of performing any field work. An example is a business trip to another city in order to persuade a new buyer or to conduct an audit. point of sale... Also, a business trip can be considered a trip to another country, for example, to exchange experience between employees.

However, it is worth remembering that if the work is initially associated with traveling, then trips to other places cannot be considered a business trip. Accordingly, the calculation of travel allowances is not needed here. It is also worth noting that the direction of an employee accepted with the execution of a civil law contract will not be considered a business trip.

Business travel: laws governing them

The employer and employee who are associated with business trips need to know that the basic concepts and calculation rules are regulated by the Labor Code of the Russian Federation. These include:

• Article 166. The very concept of a business trip is introduced here.
• Article 167. This clause stipulates the guarantees of an employee sent on a business trip.
• Article 153. This article regulates payment for work on weekends and holidays.

Of course, there are other articles that directly or indirectly touch on many issues related to traveling. In particular, they answer the question: "How are travel allowances accrued and what are the features of their payment?"

Who cannot be sent on a business trip

Before you understand how travel allowances are accrued, you should understand which of the employees should not be sent on trips without their consent, and who should not be sent even with the written consent of the employee.

Send to business trip pregnant women and persons under eighteen years of age are prohibited. There are also rules for the following categories of workers:

• Women with children under three years of age.
• Single parents raising a child or children under the age of five.
• Employees who support children with disabilities.
• Workers with a medical certificate that they are caring for a family member.

Documents required for registration of a business trip

In order to legally send an employee on a business trip, it is necessary to correctly draw up the documents. These include an order to send on a business trip, a job assignment and documents that actually confirm the employee's stay on a business trip.

It is worth noting that it is not necessary to issue a job assignment since 2015, this is permitted by law. However, in its own way internal order paperwork, the employer can adhere to the old rules. Such maintenance is advisable for large organizations. For example, this kind of document can be drawn up by the head structural unit indicating the need for a business trip. This documentation is further reviewed by higher management.

The order to send on a business trip is an integral part of the workflow in the event of departure on business. The documentation must indicate the details of the organization, the data of the employee, the goals and terms of the business trip. The order is filled in unified form No. T-9. In the case of drawing up a service assignment, this fact is also indicated in the order.

Documents that confirm the terms of a business trip are mainly travel documents, such as train tickets. If an employee travels by personal transport, a memo is drawn up.

What to do if you need to extend your business trip?

There are situations when it is necessary to increase the period of an employee's business trip. In this case, you need to draw up an additional package of documents. These include:

• Business trip extension order. This document is filled in in any form. Here you should indicate the reason for the extension of the trip and the new end date.
• Written permission to extend the business trip from the persons specified above.
• Notifying the employee about the extension of the trip. This can be done by sending a fax with an order.
• Calculation of business trip and daily allowance for an additional period and transfer Money.

Payments due to an employee who is on a business trip

An employee who was sent on a business trip is entitled to several types of payments. These include:

• Daily allowance.
• Direct payment of travel allowances for each day that comes to work while away.
• Reimbursement of expenses incurred by an employee in connection with a business trip, such as tickets or rent.

The first steps of accounting: daily subsistence allowance, travel allowances and advance payments

After the order for the direction is ready, the employee must be given an advance. It includes daily subsistence allowance for the entire period of the trip, as well as the estimated amount of expenses. It should be noted that the issue can be carried out both in cash and by transferring to the employee's card.

How are travel allowances accrued? They are paid at the end of the month along with the rest wages... This is due to the fact that the calculation of this type of payment is carried out after the end of the month, regardless of when the employee reported.

After the employee returns, the accountant carries out the recalculation. The results are summed up, it turns out what amounts were spent. In conclusion, the employee is either paid extra for the missing amount, or withheld the excess given.

Payment of travel expenses. Basic Formula

How are travel allowances accrued? Before crediting any funds to an employee, they should be calculated. It should be remembered that payment is made according to the average earnings. A business trip is paid for in amounts calculated according to the formula. For the calculation, the following indicators are taken:

• Payments that are taken into account to calculate the average earnings. Full list can be found in the Regulation on the specifics of calculating average earnings. In most cases, this is a salary, personal allowances, minus one-time bonuses and material assistance.
• The number of days of the billing period.
• Number of business trip days.

To calculate travel allowances, the payments described in the first paragraph are taken, divided by the number of days of the billing period. This indicator shows how much the employee receives for one day of a business trip. Then this indicator is multiplied by total working days away.

Number of days: an important factor!

Please note that the first day of a business trip is the day on which tickets are sent. That is, if the plane takes off on the twentieth at ten o'clock in the evening, then the calculation of this day is made in full.

The rules for calculating travel allowances also assume that if it takes time to get to the place of departure, then it must also be paid in full.

An example would be a situation in which an employee needs to fly from an airport outside the city. In order to catch the plane, the employee must leave at 23 hours and 30 minutes. In this case, this day must also be paid in full, despite the fact that the plane is scheduled to take off only the next day.

Payment of travel expenses. Holidays

It should be noted that the payment of such a plan as per diems, travel allowances on holidays requires special clarification. So, per diem is paid for every day that a person spends on a business trip. This includes both holidays and weekends. Despite the fact that the employee did not work these days.

Payment of the same business trip on weekends may not be carried out. If the employee worked on his day off, then the payment is made in the same way as for work on holidays and weekends outside of a business trip. That is, for these days, the employee is entitled to a double pay or an additional day off, but with a single payment for the day.

An example of the calculation of travel allowances

It is better to use examples to understand the situation. The accrual of travel allowances can be explained using a typical situation.

An employee of the enterprise was sent to Kostroma on a business trip from April 1, 2017 to April 12, 2017. At the same time, during this period there were eight working days, since the company established a five-day work week, the employee was resting on the weekend.

During the billing period, the employee worked for 230 days, earning 360,000 rubles.

With this calculation, the daily payment for D. A. Sergeev's business trip will be 1,565 rubles 22 kopecks. That is, in eight days the employee will receive 12,521 rubles 76 kopecks of travel allowances.

Accrual of travel allowances: transactions

Payment and accrual of travel allowances can be reflected by the following transactions:

• Debit 26 (20, 23, 25) - Credit 71. This entry reflects the acceptance of travel expenses on the date the expense report was filed.
• Debit 71 - Credit 50 (51) - describes the process of paying money on an advance report to an employee.
• Debit 26 (20, 23, 25) - Credit 70. Accrual of business trip employee.

What is per diem? Features of accrual

Per diems are amounts that are aimed at reimbursing the employee's expenses related to living in another locality... Their payment is regulated by law. Payment is made for each day of being on a business trip, including days on the road.

The amount of per diem is determined by each employer independently. For enterprises whose activities are carried out outside the Russian Federation, it is advisable to include in the company's documents and information on the amount of daily subsistence allowance for foreign business trips.

It should be noted that the daily allowance prescribed for overseas trips is accrued for the day the employee leaves The Russian Federation, and the day it arrives back. That is, upon arrival in the country at nine in the morning, the whole day will still be paid according to the amount of daily subsistence allowance for an overseas business trip.

Daily allowance for a business trip per day

An interesting situation arises if an employee is forced to go on a business trip for a day. In this case, there is a peculiarity of the daily allowance payment. For example, an overseas trip is paid in the amount of fifty percent of full amount per diem.

At the same time, a business trip within the country is less profitable. The daily allowance for this day is not credited. However, it should be remembered that this is only relevant when the day of departure and arrival are the same. If the departure was at eleven in the evening of the previous day, then the business trip is considered two days.

And also in the Government Decree (Regulation numbered 749). When an employee is sent on a business trip, an order, a travel certificate (temporarily canceled) and a service assignment are drawn up. For the duration of his business trip, the employee retains the average amount of his earnings. Daily allowance is paid additionally. This amount represents the reimbursement of all expenses that are associated with the fact that the employee is temporarily living outside his primary place of residence.

How is a business trip paid?

In the matter of payment, travel allowances must be divided into three parts:

• average earnings;
• daily allowance;
• compensation for expenses.

When calculating average earnings, the last working year is taken into account. If some months were not fully worked (due to sick leave, vacation or other reasons), then the calculation of these days is carried out accordingly. If the employee has not yet managed to work 12 months. in the company, then only the period during which he is listed in this workplace is taken into account.

When calculating daily subsistence allowance, the company relies on internal regulations. In many organizations, the following amounts are used: 2500 p. - for trips abroad, RUB 700 - for trips within Russia. These amounts are established in the All-Russian Regulation, which says that they are not subject to personal income tax.

Reimbursement of expenses, first of all, means travel and accommodation. This also includes additional costs that are spent by an employee when performing a job assignment. By established rules Income taxes are not paid from these amounts.

Payment according to the average earnings of a business trip employee

For each working day of staying away, payment is made according to the average earnings. Salary payments are given in some cases for comparison.

The employer calculates the average daily earnings for a period of one year. With a monthly salary of 10 thousand rubles. (120 thousand rubles per year) the calculation will look as follows: 120 thousand: 12: 29.4 (average monthly number of days) = 340 rubles. However, this formula is relevant only for those employees who have fully completed the billing period. If there were months when a person did not work all the days, then the calculation will be performed differently.

When is an additional payment for travel allowances possible?

Average earnings may be less than the salary, and therefore it is unprofitable for employees to travel in such cases on business trips. Therefore, according to internal regulations some organizations provide additional payments. The calculation of the surcharge is determined very simply - based on the size of the salary itself. Thus, in the calculation formula, it is not the employee's average monthly earnings that is substituted, but his current salary.

Other co-payments are related to expenses that are related to the business trip. All these expenses must be documented by employees. Some employers charge a supplement for meals and even for cultural entertainment during the trip. However, this should be written in the local documentation.

How do you pay for a business trip on a weekend?

An interesting question for workers and employers is the question of how a business trip is paid on weekends on Labor Code... Since, according to the Labor Code of the Russian Federation, a day off is a day when an employee can dispose of time at his own discretion, then if a business trip hits that day, the employer will have to comply with the norms of Article 113.

If the employee was on the road on the day off, then this is also taken into account. Thus, when on a business trip on weekends, employees are guaranteed an increased pay. In this context, the increased payment means at least double size(153rd Art.). If the employee wishes, then instead of double payment, he can be given an additional day of rest.

Payment for business trip on holidays

Towards holidays the rules are exactly the same as for weekends. If a specific day is considered a holiday, and the employee is on a business trip at this time, then the employer will compensate him for this with a double payment - this rule applies to both the hourly rate and the daily rate.

Under certain circumstances, it is a possible one-time payment for a business trip holiday. This is possible if the employee gets a rest day in the future. However, such a situation can become relevant only with the consent of the employee.