How to calculate average daily earnings for business travelers. Business trip: two questions on average earnings. Features of payment for a one-day business trip

" № 5/2017

According to Art. 167 of the Labor Code of the Russian Federation, when an employee is sent on a business trip, he is guaranteed to retain his place of work (position) and average earnings, as well as reimbursement of expenses associated with the business trip. The article discusses the procedure for calculating the average wages in the case when an employee is sent on a business trip.

In all situations provided for by the Labor Code of the Russian Federation, a single procedure for calculating average wages is applied. Currently, it is defined by the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922).

To determine the amount of average earnings to be paid while an employee is on a business trip, you should calculate (clause 9 of Regulation No. 922):

• the number of working days during the business trip;
• average daily earnings or average hourly earnings (if the employee has a summed one).

Step 1: determine the number of days.

To correctly calculate the number of working days during a business trip, you must use Regulation No. 749.

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

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

Let us remind you that, by virtue of clause 4 of Regulation No. 749, the day of departure on a business trip is considered to be 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 24.00 inclusive, the day of departure on a business trip is considered the current day, and from 00.00 and later – 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.

Example 1.

Worker autonomous institution, located in Nizhny Novgorod, was sent on a business trip to Kirov from 04/11/2017 to 04/14/2017 inclusive. The train to its destination leaves on 04/10/2017 at 22.40. The train's arrival time at its destination is 05.35, date is 04/11/2017. The return ticket was purchased on April 14, 2017, the train departure time is 18.20. Arrival in Nizhny Novgorod – 04/15/2017 at 00.20. We will calculate the number of days to be paid.

According to clauses 4, 9 of Regulation No. 749, the number of working days subject to payment is 6 (from 04/10/2017 to 04/15/2017). The time spent by an employee traveling to the place of business trip and back refers to the period of the business trip. In this regard, the average salary must be paid to him for the specified day (for the day of departure and arrival) as for the day of the business trip.

Please note that by virtue of clause 5 of Regulation No. 749, remuneration for a day off (04/15/2017) is made in accordance with labor legislation RF. That is, to determine the amount of remuneration for work during a business trip on a weekend or non-working holiday, employers should be guided by Art. 153 Labor Code of the Russian Federation.

Step 2: calculate the average daily earnings.

According to clause 9 of Regulation No. 922, the average daily earnings are calculated by dividing the amount of wages actually accrued for days worked in billing period, including bonuses, for the number of days actually worked during this period.

When determining the average daily earnings It is necessary to take into account the following features that affect the procedure for its calculation:

1) all payments involved in the calculation must be provided for by the remuneration system used by the given employer (clause 2 of Regulation No. 922). Payments of a social nature (for example, material aid) do not participate in the calculation (clause 3 of Regulation No. 922);

2) bonuses and remunerations are taken into account in the manner set out in clause 15 of Regulation No. 922:

• monthly bonuses and rewards – actually accrued in the billing period, but no more than one payment for each indicator for each month of the billing period;
• bonuses and remunerations for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they are accrued does not exceed the billing period, and in the amount of the monthly part for each month of the billing period, if the duration of the period, for which they are accrued exceeds the billing period;
• remuneration based on the results of work for the year, a one-time remuneration for length of service (work experience), other remuneration based on the results of work for the year, accrued for the calendar year preceding the event - regardless of the time the remuneration was accrued;

3) the billing period for which is taken into account is the 12 calendar months preceding the period during which the specified person retains the average salary (clause 4 of Regulation No. 922). Periods when the employee was on leave due to temporary disability, annual basic and additional leave, cared for disabled children and people with disabilities since childhood, etc., are excluded from the calculation period, and the amounts of payments accrued during this time are also excluded. If the employee did not work for the entire 12 months of the billing period because he was on maternity leave or child care, then the billing period should be replaced by the 12 calendar months preceding these leaves (clause 5 of Regulation No. 922).

We propose to consider several examples of calculating the average daily earnings to pay for time spent on a business trip.

Example 2.

An employee of an autonomous institution was sent on a business trip for a period of 5 days (from 04/10/2017 to 04/14/2017). His official salary is 12,000 rubles. In the billing period from 04/01/2016 to 03/31/2017, the employee:

– in June 2016, he was on temporary disability leave for 8 days (from 06/10/2016 to 06/17/2016 inclusive) and his salary for this month excluding benefits amounted to 9,520 rubles;

– from September 16, 2016 to October 31, 2016, he took advanced training courses, for this period he was paid 18,285 rubles;

– in January 2017, he received financial assistance in connection with the death of his father – in the amount of 10,500 rubles.

The total number of days worked in the billing period was 208 working days.

Let's calculate the average daily earnings.

Let us determine the amount of payments involved in the calculation. In accordance with clause 3 of Regulation No. 922, financial assistance is not included in the calculation of average earnings. Thus, the amount of actual earnings for the billing period is 122,974.55 rubles. (9 months x 12,000 rub. + 5,454.55 rub. + 9,520 rub.), where:

– 9,520 rub. – salary for June excluding temporary disability benefits;

– 5,454.55 rub. – salary for September (12,000 rubles / 22 working days x 10 working days), where 22 working days. days is the number of working days production calendar for 2016.

Let's determine the average daily earnings. It will be 591.22 rubles. (RUB 122,974.55 / 208 work days)

The amount of salary retained by the employee while he is on a business trip will be equal to 2,956.1 rubles. (RUB 591.22 x 5 days).

Example 3.

An employee of an autonomous institution was sent on a business trip from 04/10/2017 to 04/14/2017 (for 5 days). The billing period (from 04/01/2016 to 03/31/2017) was worked out by him in full and amounted to 248 workers. days, salary for the billing period – 648,000 rubles. In addition to his salary, he was paid a bonus for the New Year - 3,500 rubles. and for Defender of the Fatherland Day - 1,500 rubles.

Let's calculate the amount of average earnings when paying for days spent on a business trip.

In accordance with clause 3 of Regulation No. 922 one-time bonuses, not provided for by the wage system (amounts issued for holidays, anniversaries, etc.) do not participate in the calculation of average earnings. Thus, bonuses issued for the New Year and Defender of the Fatherland Day are not included in the calculation of average earnings. Other payments made in favor of the employee are subject to inclusion in the calculation in full.

The average daily salary of an employee is RUB 2,612.9. (648,000 rub. / 248 cal. days).

The amount of salary retained by the employee while he is on a business trip will be equal to 13,064.5 rubles. (RUB 2,612.9 x 5 days).

Step 3: calculate average hourly earnings.

In accordance with clause 13 of Regulation No. 922, average hourly earnings are calculated by dividing the amount of wages actually accrued for hours worked in the billing period by the number of hours actually worked in a given period. In this case, the average earnings are determined by multiplying the average hourly earnings by the number of working hours according to the employee’s schedule in the period subject to payment.

Example 4.

The employee is provided with a summarized recording of working time for a five-day work week. From 04/07/2017 to 04/30/2017 he was on a business trip for advanced training courses.

His official salary is 10,000 rubles, the pay period (from 04/01/2016 to 03/31/2017) was worked in full and amounted to 1,850 hours. In addition, he received an additional payment for work at night - 2,200 rubles. per month, for overtime work during the year – 5,400 rubles. Let's calculate the amount of average earnings during the employee's time in advanced training courses.

In the billing period (from 04/01/2016 to 03/31/2017), the employee worked 1,850 hours. His average hourly earnings will be 82.05 rubles. (((10,000 + 2,200) rub. x 12 months + 5,400 rub.) / 1,850 hours).

Average earnings are determined by multiplying the average hourly earnings by the number of working hours on the employee's schedule in the period subject to payment. Let’s assume that for the period from 04/07/2017 to 04/30/2017 he worked 18 hours on schedule. days – 130 hours. Thus, the average earnings during his stay on a business trip will be equal to 10,666.5 rubles. (RUB 82.05 x 130 hours).

Let us briefly formulate the main conclusions:

1. In all cases provided for by the Labor Code of the Russian Federation, including when sending an employee on a business trip, a unified procedure for calculating the average salary is applied. This procedure is currently determined by Regulation No. 922.

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

3. To calculate average earnings, it is necessary to determine the average daily earnings, which is calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses, by the number of days actually worked in a given period. In this case, the calculation period for which the salary is taken into account is 12 calendar months preceding the period during which the specified person retains the average salary.

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

To accrue travel allowances to an employee, you need to calculate the average salary for the previous calendar year. And in the future carry out actions with the received figure. Operating mode is not taken into account. Only actual time worked and accruals are taken into account. How to calculate average earnings for a business trip in Excel?

How to calculate average earnings to pay for a business trip

For the calculation, you need the actual accrued wages. Everything that a person is entitled to under an employment agreement (contract): salary, bonus, allowances, planned increases, etc. Financial assistance, payment for days of temporary disability, downtime caused by employers, etc. are not taken into account. That is, when the employee retained the average salary, but the work was not actually performed.

Another component of the formula is the actual time worked for 12 full calendar months before the month of the business trip. To calculate travel allowances, you need to find the product of the average daily earnings and the number of working days (according to the work schedule) during the business trip.

Examples of calculating average earnings for a business trip

First, let's look at a simple example when an employee has a long continuous tenure in the organization. That is, all 12 calendar months are included in the billing period.

Fefelkin I.I. goes on a business trip from March 7, 2016 to March 13, 2016. During the billing period, he had days of temporary disability (5 days in September 2015) and paid annual leave. To calculate travel allowances you need to take the following amounts:

The billing period is from March 1, 2015 to February 29, 2016. Payment sick leave and vacation pay are excluded from the calculation. Consequently, the total amount of accruals and the amount of travel allowances are different.

Excel formula for calculating average earnings:

The employee was on a business trip from March 7 to March 13. According to the company's work schedule, this is 5 working days and 2 days off. We must multiply the average earnings by 5. Weekends are paid separately by order (if the person did work on those days).

From the first day of employment, the employee goes on a business trip. He has no actual days worked and no accrued salary. According to the contract, the official salary is set at 30,000 rubles.

Let's calculate the amount of travel allowance:

248 – the number of working days for the previous 12 months according to the production calendar.

The employee goes on a business trip from February 22 to March 6, 2016. That is, some days fall in February, and some in March. The calculation of average earnings for temporary business trips is not clearly stipulated in the legislation. Therefore, the accountant can calculate as it is more convenient for him (without infringing on the interests of the employee).

Or calculate separately for February. Billing period – 02/01/2015-01/31/2016. And separately for March. Billing period – 03/01/2015-02/29/2016. Or make a payment immediately for the entire period of the trip.

By law, one average salary is not included in another. Therefore, when calculating using the first method, the amount of travel allowances for February is not included in the accruals for calculating the average daily earnings “for March”.

How are employee travel days paid: from average earnings or is the salary simply issued? As it says Art. 167 Labor Code of the Russian Federation, when sending an employee on a trip, he is guaranteed to retain his job and average earnings (clause 9 of Regulation No. 749 of October 13, 2008), as well as reimbursement of expenses. Therefore, during his stay on a business trip, he should be paid such earnings.

Payment for business trips is usually made on payday. Accounting calculates the average amount that an employee could receive at his place of employment, and then issues it along with an advance or monthly payment.

What is average earnings

Average earnings (AE) is the average amount of wages, other payments and remunerations paid by the employer to the employee in the billing period.

The procedure for calculating SZ is indicated Art. 139 Labor Code of the Russian Federation and Government Decree No. 922 of December 24, 2007. Under any labor regime, the calculation of such wages for an employee is made based on the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the average salary is retained for the worker. Average daily earnings are determined by the formula:

The average salary for a business trip is calculated using a simple formula: the average daily salary is multiplied by the number of days worked away from the main location:

Calculation example

Let's give an example: engineer Semyon Nikolaevich Petrov receives a monthly salary of 30,000 rubles. His annual income is 360,000. The average number of working days is 191 days per year. The business trip lasted 4 working days. The average daily income of an employee in this case: 360,000 / 191 = 1884 rubles. For the trip, Semyon Nikolaevich will receive 1884 × 4 = 7536 rubles.

Since all the days were work days, he will not lose anything in income.

Also, in addition to working hours, the head of the enterprise must pay the employee’s expenses during a business trip (for example, the cost of travel tickets, renting a hotel room, meals). Payment for travel allowances is made only if the employee has supporting documents confirming the expenses.

Operating period for calculation

What period of work should be taken into account when calculating SZ for a business trip?

The calculation is based on the previous 12 months and the salary paid during this period. It is important to remember that only working days are taken into account, not calendar days.

If a worker is sent to a task in the first month of work at an enterprise, then his SZ will be calculated for the period from the first working day in the company to the first day of the trip (clause 7 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

The calculation includes payments provided for by the current wage system.

Excluded days

The period for calculating working days for determining SZ does not include:

• vacation days;
• days of illness confirmed by a certificate of incapacity for work;
• weekends and holidays;
• time of maternity leave;
• downtime due to the fault of the employer;
• vacation “at your own expense”;
• time of previous business trips;
• additional paid days to care for children with disabilities.

Calculation of SZ without taking into account the above periods is called with excluded days.

Calculation example for excluded days

IN in this example The calculation of travel allowances with excluded days, which were the days of regular annual leave, was considered.

The business trip lasts from July 1 to July 3, 2020, 3 working days. To calculate, you need to take the amount of payments from 07/01/2018 to 06/30/2019. Monthly salary is 15,000 rubles:

• for the period from 07/01/2018 to 03/31/2019, the employee was accrued 135,000 rubles;
• From April 1 to April 30, the employee was on vacation, vacation pay amounted to 15,358 rubles. 36 kopecks;
• from May 1 to June 30 he received 30,000 rubles;
• the total amount of payments for 12 months will be 180,358 rubles. 36 kopecks

Actual salary received:

RUB 180,358 36 kopecks - 15,358 rub. 36 kopecks = 165,000 rubles.

Since vacation time is not included in the calculation. For the period from 07/01/2018 to 06/30/2019, there are 247 working days according to the production calendar. 22 of them occurred during vacation. There is no need to take them into account. All other days were worked in full by the employee. SZ will be calculated as follows:

• 165,000 / 225 working days = 733.33;
• 733.33 × 3 working days of business trip = 2199.99 rubles.

Payment for a business trip on a day off

Average earnings during a business trip are paid for working days, according to the organization’s schedule. Even if the business trip is long, only daily allowances are paid for days off. Average earnings in this case are not expected. After all, the employee does not work on weekends, but rests (clause 9 of the Business Travel Regulations).

There is an exception to this rule. If an employee nevertheless worked on a weekend or a holiday while on a business trip or was on the road, then during this time he must be paid as for work on a weekend. provides two methods of payment for work on weekends and holidays:

• in single size tariff rate if the employee takes an additional day off (time off);
• double the amount if the employee does not take time off.

How is payment made if an employee gets sick on a business trip?

Payment of sick leave does not depend on whether the employee was on a business trip or not. You must pay for all days of incapacity for work. It should be taken into account that:

• daily allowances and housing rental expenses must be paid for all days of the business trip. The cost of housing is not paid only if the employee was in a hospital;
• During the period of incapacity for work, the average salary is not paid, but for the remaining days up to the date of the onset of incapacity for work it must be paid.

Additional payment up to average earnings

It happens that the salary calculated using the algorithm presented above is lower than the actual salary that the employee would have received if he had not been sent on a trip. The organization has the right to establish other methods of remuneration for an employee on a business trip. For example, it can be established that if the calculated average earnings turn out to be less than the salary, then the employee is paid additionally up to normal level wages. This order must be reflected in the local normative act. Then the cost of additional payment to the salary can be taken into account as part of the company’s expenses.

When establishing a different procedure for calculating payment for time spent on a business trip, you must remember that it prohibits employers from worsening the employee’s situation ( Art. 8 And 9 Labor Code of the Russian Federation). After calculating remuneration for a business trip, the accountant will have to compare the result obtained with the value of the SZ, calculated according to the rules established in. After all, a situation may arise when the amount calculated according to the internal procedure turns out to be less than the SZ determined according to the rules described above.

In this case, the employee should be compensated for the difference between the average earnings due during the business trip according to the rules and the wages determined in accordance with internal order payment for travel time. It is necessary to specify this point in the labor (collective) agreement or other local act, for example, in the Regulations on the remuneration of employees of the organization.

What other travel allowances are due to an employee?

In addition to average earnings, the employer must reimburse the employee’s travel and accommodation expenses at the business trip location. Reimbursement of expenses is made on the basis of provided supporting documents:

• air and train tickets;
• taxi receipts (when traveling from the airport to your destination, for example);
• receipts for the purchase of fuels and lubricants (if the employee, in agreement with the employer, travels by personal transport);
• hotel accounts;
• lease agreements for other types of housing.

Also, for each day of a business trip, the employer is required to pay daily allowance. The amount of daily allowance is established commercial organization on one's own. Their size must be approved in a local regulatory act (order of the manager, regulations on business trips).

Features of payment for a one-day business trip

An employee may be sent on a business trip for one day. This business trip has one peculiarity. During her time, no daily allowance is paid within the territory of Russia. When traveling abroad, daily allowances are paid in the amount of 50% of the norm established in the organization.

All other payments are made in a similar manner: average earnings are paid, and expenses for travel and rental housing are also reimbursed.

Accounting for travel allowances

Accounting for settlements with seconded employees is kept on account 71 “Settlements with accountable persons” (Chart of Accounts, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n). Documented travel expenses are taken into account as part of the current period's expenses in expense accounts.

What taxes do you need to pay on business trip payments?

Average earnings paid during a business trip are subject to personal income tax and insurance contributions in the same way as regular wages. But on reimbursed expenses for travel and accommodation, neither personal income tax nor insurance premiums they don't pay.

A special taxation procedure has been established for daily allowances. Thus, daily allowances within the limits of the standards are not subject to personal income tax or insurance contributions. The standards are established in paragraph 3:

• 700 rubles - for each day of a business trip in Russia;
• 2500 rubles - for each day of a business trip abroad.

Amounts of daily allowance in excess of the standards are subject to personal income tax and insurance premiums.

In order to recognize the payment of travel allowances as expenses taken into account when calculating income tax, it is necessary that they be justified and documented. If you have all the documents confirming payment for travel and accommodation, and the daily allowance is established in the LNA, then there are no obstacles to recognizing tax expenses.

Almost no employer in his entrepreneurial activity cannot do without sending employees on business trips. It happens that such a direction occurs in the month, which is the first working month for them.
When an employee is sent on a business trip, he is guaranteed, among other things, the preservation of his average earnings (Article 167 of the Labor Code of the Russian Federation).
The procedure for calculating average earnings is determined by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages (approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922) (hereinafter referred to as the Regulations on Average Earnings). Let us recall its basic norms.
For all cases of determining the amount of average wages (average earnings) provided for by the Labor Code of the Russian Federation, a uniform procedure for its calculation is established. In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the earnings in question. In this case, the calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive) (Part 3 of Article 139 of the Labor Code of the Russian Federation).
A collective agreement or local regulatory act may provide for other periods for calculating average earnings, but this should not worsen the situation of workers.
To calculate the average salary, all types of payments provided for by the remuneration system and applied by the relevant employer are taken into account, regardless of the sources of these payments.
The list of possible payments is given in clause 2 of the Regulations on Average Earnings. These include, in particular:
- wages accrued to the employee at tariff rates, salaries (official salaries) for the time worked;
- bonuses and rewards provided for by the remuneration system;
- payments related to working conditions, including payments determined by regional regulation of wages, increased wages for heavy work, work with harmful and (or) dangerous and other special conditions labor, for night work, payment for work on weekends and non-working holidays, payment for overtime work;
- allowances and surcharges to tariff rates, salaries (official salaries) for professional excellence, class, length of service (work experience), knowledge foreign language, working with information constituting state secrets, combining professions (positions), expanding service areas, increasing the volume of work performed, team management and others;
- wages, finally calculated at the end of the calendar year preceding the event, determined by the remuneration system, regardless of the time of accrual.
To calculate average earnings, social payments and other payments not related to wages (material assistance, payment for the cost of food, travel, training, etc.) are not taken into account. utilities, recreation and others) (clause 3 of the Regulations on average earnings).
When determining average earnings, bonuses and rewards are taken into account in the following order (clause 15 of the Regulations on Average Earnings):
- monthly bonuses and rewards - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;
- bonuses and remunerations for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the billing period, and in the amount of the monthly part for each month of the billing period, if the duration the period for which they are accrued exceeds the duration of the billing period;
- remuneration based on the results of work for the year, a one-time remuneration for length of service (work experience), other remuneration based on the results of work for the year, accrued for the calendar year preceding the event - regardless of the time the remuneration was accrued.
If the time falling within the billing period was not fully worked or time was excluded from it in accordance with clause 5 of the Regulations on Average Earnings, bonuses and rewards are taken into account when determining average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actual time worked in the billing period (monthly, quarterly, etc.).
If the employee worked for a part-time working period for which bonuses and rewards are accrued, and they were accrued in proportion to the time worked, then when determining average earnings they are taken into account in the actually accrued amounts in the manner prescribed by clause 15 of the Regulations on Average Earnings.
When determining average earnings, average daily earnings are used. Average daily earnings (ADW), in turn, are calculated by dividing the amount of wages actually accrued for days worked in the billing period (AFNRP), including bonuses and remunerations taken into account in accordance with clause 15 of the Regulations, by the number actually worked in this period of days (KRDRP) (clause 9 of the Regulations on average earnings): SSDZ = SFNRP: KRDRP.
The average employee's earnings (ASE) are determined by multiplying the average daily earnings by the number of days (calendar, working) (AD) in the period subject to payment: ASS = ASSE x AED.
As you can see, in order to calculate the average earnings for any operating mode, the following data is needed:
- about the wages actually accrued to the employee and
- about the time actually worked by him -
for 12 calendar months preceding the period during which the employee retains the average salary, or for another billing period established by a collective agreement (local act).

Different billing periods

The billing period in the general case is 12 calendar months preceding the month in which average earnings are maintained. An employee's first month of employment may fall within two calendar months. It depends on which of them the employee goes on a business trip whether he has actual accruals and hours worked in the specified period.

Example 1. An employee was hired by the organization on November 23 with normal working hours (a five-day week with two days off on Saturday and Sunday), from December 7 to 11 he was sent on a business trip, the employee’s salary is 35,000 rubles, for the time worked in November he was awarded a bonus of 2000 rubles.
The calculation period for determining the average earnings retained by the employee in connection with being on a business trip will be the period from December 2014 to November 2015. During the specified period, he worked 6 working days. According to the five-day calendar working week in November 2015 20 working days. For the time worked, the employee was paid a salary of 10,500 rubles. (RUB 35,000: 20 days x 6 days) and a bonus of RUB 2,000. Since the bonus is accrued for the time actually worked, it is fully taken into account when determining the actual accruals used in determining the average daily earnings. Based on this, its desired value is 2083.33 rubles/day. ((RUB 10,500 + RUB 2,000) : 6 days).
The employee was on a business trip for 5 working days. Consequently, the amount of average earnings maintained is 10,416.67 rubles. (RUB 2,083.33/day x 5 days).

If an employee goes on a business trip in the month when he was hired, then he did not work for the entire billing period preceding the month he was sent on a business trip. Therefore, he will not have actually worked days and, accordingly, actually accrued wages. Then, by virtue of clause 7 of the Regulations on Average Earnings, the required earnings are determined based on the amount of wages accrued for the days actually worked by the employee in the month of the occurrence of the event with which his retention is associated. In our case, the billing period will be the period of time from the first working day to the day preceding the start of the business trip.

Example 2. Let's slightly change the condition of example 1: an employee hired on November 9 is sent on a business trip from November 25 to December 4, the employee's salary is 35,000 rubles.
In November, before leaving on a business trip, the employee worked 12 working days, for which he was credited 21,000 rubles. (RUB 35,000: 20 days x 12 days). Then the average daily earnings will be 1,750 rubles/day. (RUB 21,000: 12 days).
Since the business trip lasted 8 working days, the amount of average earnings retained by the employee during the trip is 14,000 rubles. (1750 rub/day x 8 days).

During the business trip in example 2 there were two days off - Saturday and Sunday (November 28 and 29). For a day off or a non-working holiday on which a posted employee did not carry out an official assignment, only daily allowances are paid (clause 11 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749).
If an employee on weekends or non-working holidays during a business trip:
- carried out an official assignment;
- went on a business trip or returned from it;
- was on the way, -
he is paid a salary of at least double the daily rate if the work was performed in excess of the monthly working hours (Article 153 of the Labor Code of the Russian Federation, clause 9 of the Regulations on Business Travel, Letter of the Ministry of Labor of Russia dated 09/05/2013 N 14-2/3044898-4415) . Specific amounts of remuneration for work on a weekend or non-working holiday may be established by a collective agreement or local regulations.
When an employee works on a business trip on a weekend or a non-working holiday, the letter code “РВ” or the numeric code “03” is additionally entered in the timesheet. If the employer, when sending an employee, gave him instructions about the duration of work on a day off, then the timesheet shows the number of hours worked on such a day (clause 2 of the Letter of the Ministry of Labor of Russia dated February 14, 2013 N 14-2-291).

End of example 2. Let's add the condition of the example: when an employee is sent on a business trip due to the need to complete a work assignment on time, Saturday November 28 is a working day for him (the employer has received the written consent of the employee to work on a day off during a business trip).
The employee’s business trip included 8 working days and work on Saturday, November 28th. Since this day is a day off and for November he has fully worked out monthly norm working hours, then the employee retains double average earnings for that day. Thus, during the business trip the employee was accrued 17,500 rubles. (1750 rub/day x 8 days + (1750 rub/day x 1 day x 2)).
In the work time sheet, according to the employee’s line in the field for the 28th day, the code “РВ” (03) is entered.

It happens that an employee is sent on a business trip on the first day of his work. The rule for determining average earnings for such a case is established in clause 8 of the Regulations on Average Earnings. If the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of an event that is associated with maintaining the average earnings, the average earnings are determined based on the tariff rate established for him, the salary (official salary) and the number of workers days of the month in which he was hired.

Example 3. Let's slightly change the condition of example 2: the employee was sent on a business trip from the first day of work (November 9), from which he returned on November 19.
Since the employee does not have actual accrued wages before the business trip, his salary is used to calculate average earnings. Then the average daily earnings is 1,750 rubles/day. (RUB 35,000: 20 days). The employee’s business trip lasted 9 days, based on this, the amount of average earnings due during the business trip was 15,750 rubles. (1750 rub/day x 9 days).

It is quite possible that during the first month of work of a new employee, the employer will increase tariff rates and salaries (official salaries).
The procedure for determining the average earnings of an employee when an organization increases tariff rates, salaries (official salaries), and monetary remuneration is determined by clause 16 of the Regulations on Average Earnings.
If an increase in tariff rates and salaries occurred during the billing period, then payments taken into account when determining average earnings and accrued in the billing period for the period of time preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration, established in the month of the last increase in tariff rates, salaries (official salaries), monetary remuneration, tariff rates, salaries ( official salaries), monetary reward established in each month of the billing period.

Example 4. An employee was hired on December 21 (his salary is 35,000 rubles), he is sent on a business trip from January 12 to 21, 2016. From January 1, the organization implemented a salary increase, from this date the employee’s salary is 40,250 rubles .
In the billing period (January - December 2015), the employee worked 9 working days. According to the calendar of a five-day working week in December 2015, there are 23 working days. For the time worked, he was accrued 13,695.65 rubles. (RUB 35,000: 23 days x 9 days).
The average earnings indexation coefficient is 1.15 (40,250: 35,000). Therefore, when calculating average earnings, it is necessary to take into account the amount of 15,700 rubles. (RUB 13,695.65 x 1.15). Taking this into account, the average daily earnings will be 1,750 rubles/day. (15,700 rubles: 9 days), and the average salary retained by the employee during a business trip (8 working days) is 14,000 rubles. (1750 rub/day x 8 days).

Second business trip in a month

In the first month of work new employee may be sent on a business trip twice.
If he was sent on his first business trip in the month following the month of admission, then the calculation of the average daily earnings used in both calculations of retained earnings will not differ from the option given in example 1.
However, it is possible that these two business trips will fall within the same calendar month of hiring. The average earnings for the second business trip are calculated based on the amount of wages accrued for the days actually worked by the employee in that month.
When determining the average earnings for the first business trip, options are possible depending on whether this business trip begins on the first day of work or whether the employee was already working before it began.

Example 5. An employee was hired on November 2, his salary is 35,000 rubles.
Option 1. The employee was sent on the first business trip from November 9 to 11, and on the second from November 20 to 24.
Before the first business trip, the employee worked 4 working days, for which he was credited 7,000 rubles. (RUB 35,000: 20 days x 4 days). These values ​​are used as the denominator and numerator when determining the average daily earnings. The resulting value is 1750 rubles/day. (RUB 7,000: 4 days) will be the starting point when determining the amount of retained earnings for the first business trip. And it is equal to 5250 rubles. ((1750 rub/day x 3 days), where 3 is the number of working days of the business trip).
When calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if the employee maintained average earnings in accordance with the legislation of the Russian Federation (clause “a”, paragraph 5 of the Regulations on Average Earnings). Therefore, 3 days of an employee being on a business trip and the average earnings saved during this time are 5,250 rubles. are not taken into account when determining the retained average earnings during the second business trip.
Between business trips, the employee worked 6 working days, for which he was credited 10,500 rubles. (RUB 35,000: 20 days x 6 days).
At the time of the second business trip, the amount of wages accrued for the days actually worked by the employee in the month before its start amounted to 17,500 rubles. (7000 + 10,500), the total number of days worked is 10 days. (4 + 6). Based on this, the average daily earnings are 1,750 rubles/day. (RUB 17,500: 10 days). The employee was on the second business trip for 3 working days. Therefore, this time he is credited with the same amount of 5,250 rubles. (1750 rub/day x 3 days).
Option 2. The employee was sent on the first business trip from November 2 to 6, and on the second from November 20 to 24.
Since the first business trip begins on the employee’s first day of work, the salary established for him is used to determine the average earnings to be maintained. The average daily earnings then equaled 1,750 rubles/day. (RUB 35,000: 20 days). The first business trip took 4 working days. Based on this, the amount of average earnings due during this business trip is 7,000 rubles. (1750 rub/day x 4 days).
This amount, like the working days of the business trip, is not taken into account when determining the average earnings for the days of the second business trip.
Between business trips, the employee worked 9 working days, for which he was credited 15,750 rubles. (RUB 35,000: 20 days x 9 days). By dividing the second value by the first, the size of the average daily earnings is determined, which is used in calculating the retained average earnings for the second business trip. The required values ​​are 1750 rubles/day. (RUB 15,750: 9 days) and RUB 5,250. ((1750 rubles/day x 3 days), where 3 is the number of working days the employee is on a business trip) respectively.

It is quite possible that in the first month of work, the newly hired employee’s salary will change (at the time the employee was hired, the employer had the corresponding staff position occupied, which was vacated in the near future, since the employee was leaving. An agreement was reached between the employer and the employee that after her release will be issued additional agreement to the employment contract on his transfer to this position and the establishment of an appropriate salary for him).

Example 6. Let’s add the condition of option 1 of example 5: From November 11, the employee’s salary was set at 42,000 rubles.
On the last day of the first business trip, the employee’s salary was increased from 35,000 to 42,000 rubles. If the employee worked this day at the workplace, then he would be accrued from the increased salary of 42,000 rubles. But the employee retains his average earnings for that day.
The mentioned clause 16 of the Regulations on average earnings in the event of an increase in tariff rates and salaries by the organization during the period of maintaining average earnings prescribes to increase by a factor only part of the average earnings from the date of increase in the tariff rate and salary until the end of the specified period (paragraph 4 of clause 16).
Since the salary increase affected only the business traveler, when calculating retained earnings, it is used general order. Therefore, the calculation of the retained average earnings for the first business trip does not differ from that presented in option 1 of example 5; the employee will be credited 5,250 rubles for 3 working days on a business trip. (1750 rub/day x 3 days).
Between business trips, the employee worked 6 working days, and during this period his salary was set at 42,000 rubles. Based on this, for this period the employee was accrued 12,600 rubles. (RUB 42,000: 20 days x 6 days). total amount wages accrued for the days actually worked by the employee in the month before the start of the second business trip, 19,600 rubles. (7000 + 12,600), is the numerator when determining the average daily earnings, the denominator is the same 10 days. (4 + 6). Its desired value is 1960 rubles/day. (RUB 19,600: 10 days), increases the average salary retained for the second business trip to RUB 5,880. (1960 rub/day x 3 days).
For 4 working days worked until the end of the month, the employee will be credited 8,400 rubles. (42,000 rubles: 20 days x 4 days), which brings his monthly income to 38,430 rubles. (7000 + 5250 + 11,900 + 5880 + 8400).

In example 6, the amount of retained average earnings for the employee’s first business trip will be less than the remuneration accrued to him for the specified 3 working days, if he had fulfilled the duties assigned to him labor functions at the workplace (RUB 5,250)< 5600 руб. ((35 000 руб. : 20 дн. x 2 дн.) + (42 000 руб. : 20 дн. x 1 дн.))).
The analogy can be seen in example 4. For 8 working days worked in January 2016 at the workplace, the employee would have been credited 21,466.67 rubles. ((40,250 rubles: 15 days x 8 days), where 15 is the number of working days in January), the average salary retained during the business trip is 14,000 rubles.
Trudoviks agree that there may be cases when the current wage may be higher than the average wage calculated in accordance with the established procedure. But, in their opinion, paying an employee sent on a business trip wages for the days he is on a business trip will contradict the provisions of the Labor Code of the Russian Federation. Based on this, officials strongly recommend paying the employee the average salary for the days he is on a business trip, determined in accordance with the established procedure (Rostrud Letter of 02/05/2007 N 275-6-0).
At the same time, the situation of the employee in the event of his business trip should not worsen. If an employee’s average earnings during a business trip are lower than his current salary, the employer may provide for additional payment to the employee before his actual earnings.
Since such a payment procedure is not directly provided for by labor legislation, it is advisable to define it in a local regulatory act of the organization (for example, in the regulations on remuneration) or in a collective agreement.
The presence in the specified documents of a clause stating that the travel time is paid based on the salary, if the average earnings are less than the amount calculated from the salary, will allow the employer not to worsen the situation of the posted employee.
But if during a business trip the employer pays the employee up to the salary, then it is not so correct to exclude the days of the business trip from the billing period. The amounts paid should be taken into account when calculating average earnings in all cases.
Specialists from the Russian Ministry of Health and Social Development are also inclined to this position. The days an employee works on a business trip, if in addition to his average earnings he is additionally paid an additional payment to his usual earnings, in their opinion, should not be excluded from the billing period, as well as the amounts accrued to the employee during this time. After all, only periods of payment based on average earnings are excluded from the calculation; here an additional payment is made up to regular earnings. Therefore, such periods and the amounts paid for them are taken into account later when calculating average earnings.

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

Remuneration during a business trip

Clause 9 of the Regulations on Business Travel states that the average earnings for the period the employee is on a business trip and for days on the road, including during a forced stopover, are retained 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 weekends

Let us immediately note that the opinions of officials from different departments were divided. Thus, Rostrud specialists 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 Letter No. PG/5136-6-3 dated June 20, 2013. At the same time, they refer to the above paragraph 9 of the Regulations on average earnings, adding that the preservation of average earnings for days on the road that fall on weekends is not provided for by the Regulations. 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 in the case when a posted worker is involved in work on a day off.

Eat court decisions who agree with this conclusion. An example of this is the Appeal ruling of the Court of the Khanty-Mansiysk Autonomous Okrug - Ugra dated June 14, 2012 in case No. 33-2379/2012. The court considered that there were no grounds for paying double wages for time spent traveling on a 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 that falls on a weekend should be paid in accordance with Article 153 of the Labor Code of the Russian Federation at a “double tariff”. Instead of double pay, an employee can take a day off (without pay), then the trip on a day off will be paid at a “single rate”. This position is given in Letters dated 09/05/2013 No. 14-2/3044898-4415 and dated 12/25/2013 No. 14-2-337.

Opinions were divided, but in this case we agree with the Ministry of Labor. Let us present the arguments. Rest time is the time during which the employee is free from work labor responsibilities 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 proper rest. In this case, a day off is equivalent to a working day, and the employee is considered to be involved in work on a day off. It should be noted that in most cases the courts share this position (Appeal 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 08/11/2014 in case No. 33-7832, Moscow City Court dated 08/28/2012 in case No. 11-14545/2012, Cassation ruling of the Saratov Regional Court dated 07/14. 2011 in case No. 33-3776/11).

In turn, the following question arises: if the employee receives payment in accordance with his salary, then why double it? Should the employee be paid double the hourly rate for all hours of travel on a day off, or should the employee be given double the daily rate for the entire day of departure/arrival, regardless of the number of hours spent on the road? Again, travel time may also occur at night. Does this mean that you have to pay double for night travel?

Unfortunately, regulations this point is not regulated, and there is still no official clarification on this issue. There are only positions of some courts, according to which travel time falling on two weekends must be paid double daytime salary for each day off (regardless of the actual number of hours spent on the road). It is expressed in the Appeal ruling of the Samara Regional Court dated 08/11/2014 in case No. 33-7832, the Cassation ruling of the Saratov Regional Court dated 07/14/2011 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 one of them went on a business trip, say, on Sunday morning, and the other - late on Sunday evening. The first employee actually “spent” the entire 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 Appeal ruling dated April 18, 2012 in case No. 33-1500/2012, even stated that the work of a posted worker on a day off 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 amount based on average earnings. But such findings are rare among 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 day off or a non-working holiday can be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of workers, employment contract. We believe that the company itself can determine the procedure for calculating payment for travel time that falls on a weekend or holiday. The chosen procedure should be enshrined in your local regulatory act.

Will I be allowed to expense it?

However, there is no need to fear. Officials allow the costs associated with paying compensation to workers for days of departure on a business trip and days of arrival from a business trip that fall on weekends to be taken into account when taxing profits. True, provided that the rules internal regulations approved by the head of the organization, provide for working hours on weekends and holidays. This position can be seen in Letters of the Ministry of Finance of the Russian Federation dated 08/11/2014 No. 03-03-10/39800, dated 04/18/2014 No. 03-03-06/2/17862, Federal Tax Service dated 08/20/2014 No. SA-4-3/16564.

Weekend at the place of business

Not if he wasn't involved in work these days. This conclusion follows from paragraph 5 of the Business Travel Regulations, according to which an employee’s remuneration if he is involved in work on weekends or non-working holidays is made in accordance with labor legislation Russian Federation. According to Article 153 of the Labor Code of the Russian Federation, work on a day off is paid at double the rate.

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

IN judicial practice There are solutions that confirm this conclusion. For example, from the Appeal ruling of the Omsk Regional Court dated June 24, 2015 in case No. 33-3937/15, it follows that in order to pay for work on weekends included in the business trip, the fact that the employee was involved in performing work on these days is necessary.

But for the weekends that fall during the business trip, the employee is entitled to a daily allowance, which, we hope, the authorities will not cancel.

Payment is not based on average earnings, but based on salary

Moreover, the company will be able to take into account the entire amount of actual earnings as expenses when taxing profits. Officials have nothing against this (Letters of the Ministry of Finance of the Russian Federation dated April 28, 2014 No. 03-03-06/1/19699, dated December 3, 2010 No. 03-03-06/1/756, Federal Tax Service of Russia for Moscow dated February 4, 2008 No. 20-12/009705). True, such a procedure must be provided for in a local regulatory act, in an employment or collective agreement.

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