Earning money while on a business trip. How a business trip is calculated and paid based on the employee’s average earnings. Weekend business trip

In all organizations without exception, employees are sent on business trips to resolve official issues outside their permanent place of work. Employees can be sent both to the territory of Russia and to another state. The accountant's task is to correctly calculate the salaries of posted workers. Let's look at how to do this below.

Sometimes an accountant argues as follows: the employee is at work on a business trip, which means he should be paid a salary (tariff rate) in proportion to the time worked. The decision to pay a salary instead of average earnings may also be influenced by the following reasons:

• the accountant does not want to make unnecessary calculations: after all, it is easier to pay the salary than to calculate the average earnings;
• the average earnings turned out to be lower than the salary.

Regulatory regulation

The norms of labor legislation on the issues of remuneration for posted workers are contained in several documents.

Firstly, this Labor Code RF (hereinafter referred to as the Labor Code of the Russian Federation). According to Art. 167 of the Labor Code of the Russian Federation, when an employee is sent on a business trip, he is guaranteed the preservation of average earnings, the calculation procedure for which is briefly outlined in parts 1-3 of Art. 139 of the Code. In part 7 of Art. 139 of the Labor Code of the Russian Federation states that the features of the procedure for calculating the average wages are determined by the Government of the Russian Federation.

The Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 approved the Regulations on the specifics of the procedure for calculating average wages (hereinafter referred to as the Regulations on Average Earnings). This is the second document that must be used when calculating the earnings of a posted worker.

Third source regulatory information is the Regulation on the specifics of sending workers to business trips(hereinafter referred to as the Regulations on Business Travel). It was approved by Decree of the Government of the Russian Federation dated October 13, 2008 No. 749.

Based on the listed regulations, each employer has the right to independently develop, approve and apply internal local regulations. Additional standards for remuneration of business travelers may be contained in the collective agreement (its annexes), regulations on remuneration of the enterprise and other similar documents.

Calculation of average earnings

In accordance with Art. 167 of the Labor Code of the Russian Federation, when sending an employee on a business trip, he is guaranteed the preservation of average earnings.

Average earnings for the period the employee is on a business trip, as well as for days on the road, including during a forced stopover, is 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 work performed on a part-time basis, 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.

In the case of sending wages to an employee on a business trip, at his request, the costs are borne by the employer.

Payment for an employee during a business trip if he is involved in work on weekends or non-working days holidays is carried out in accordance with Art. 153 Labor Code of the Russian Federation.

The average salary is retained by the employee for days of work according to the schedule established in the sending organization, which he was unable to work due to leaving on a business trip and for which, accordingly, he will not receive a salary. The number of such days is determined by the working time sheet.

To determine the amount of average earnings, the number of business trip days falling on working days according to the employee’s main work schedule should be multiplied by the average daily earnings. Average daily earnings are calculated in this case in accordance with clause 9 of the Regulations on average earnings. To determine it, the amount of wages actually accrued for days worked in billing period, must be divided by the number of days actually worked in the billing period.

The billing period is 12 calendar months (from the first to the last calendar day) preceding the period during which the employee retains the average salary (Part 3 of Article 139 of the Labor Code of the Russian Federation). For example, if a business trip begins on November 17, 2011, the calculated period will be from November 1, 2010 to October 31, 2011.

When calculating average earnings during a business trip, not calendar days of the billing period are taken into account, as for calculating vacation pay, but only those worked in the billing period. This rule also applies if the employee is on a part-time schedule.

Information on the number of days worked in the billing period is contained in the working time sheet for each month of the billing period.

28.08.2019

Current Legislation The Russian Federation has determined that each sending of a working citizen on a business trip must be paid for by the employer accordingly.

The money that the employee receives in this case is considered to be travel allowance.

The technology for calculating wages for the month in which the employee went on a business trip has some features.

How to calculate wages?

A business trip can last for an unlimited period of time. An employee can be sent to it either for 1 day or for several months, if this does not contradict the norms of the Labor Code of the Russian Federation and there is no violation of workers’ rights.

If an employed citizen was on a business trip for less than a month, his monthly salary in this case consists of payment for business trips and salary for the month not fully worked.

To calculate wages, or is taken into account depending on the established one.

Accounting department specialists determine the proportional payment of funds based on a fixed wage indicator.

Employee salary - 50,000 rubles. In the month in which he was sent on a business trip - 20 working days. Of these, the employee worked only 10, and the rest of the time he was on a business trip.

In this case, the citizen is entitled to payment of wages, calculated by determining ½ part of the salary - 25,000 rubles.

Wages are calculated similarly for the month in which the employee went on vacation -.

How are travel days paid?

IN general outline The methodology for calculating travel allowances includes several steps.

• Step 1. Calculation of the number of days worked in the billing period.

The billing period is considered to be the year preceding the month the employee departs on a business trip. In this case, as in the case of vacation, only working time is taken into account, not calendar time. It excludes the period of temporary disability and any types of leave.

In this case, all income of an employed citizen is included, the list of which is provided for by the Legislation of the Russian Federation. It excludes payment for sick leave and vacation time. In addition, it is not taken into account material aid.

• Step 3. Calculation average daily earnings and the total amount of travel allowances.

To do this, the wages received in the pay period must be divided by the number of days worked during this time. Thus, a monetary value is obtained that is due to the employee for each day during which he was on a business trip.

Example for 2019, if the employee was on a business trip

For clarity, it is necessary to consider an example of salary calculation if there is a business trip in the billing month.

Initial data:

Employee of the “Rosa” company Dmitriev V.V. has extensive work experience. Therefore, when going on a business trip, the billing period will be considered 12 months of his work, which precede the specified time.

Employee Dmitriev V.V. was sent on a business trip, which lasted from March 7 to March 13, 2019. In the calculation period, he had excluded periods of time - temporary loss of ability to work. The duration of the illness is 5 days. In addition, the employee was granted annual leave.

The total number of working days in a year is 248, hours worked are 223. The billing period is from March 2018 to February 2019. During this time, the citizen received a salary in the amount of 500,000 rubles. Payment for excluded periods is deducted from this amount.

Using the formula, the amount of average earnings was determined:

NW = 500000 / 223 = 2242.

The employee was on a business trip for 7 days, 2 of which, according to the company’s work schedule, are considered days off.

To determine the amount that must be paid for 5 travel days, you should use one action:

Business trips = 2242 x 5 = 11210.

In addition, you need to take into account that the company has established a salary system. There are 31 days in the month in which the employee was on a business trip.

Of these, 20 are workers. Consequently, the employee is entitled to payment of ¾ of the established salary, which is 40,000 rubles.

Part of the salary = 40,000 x 0.75 = 30,000.

The final salary for March 2019 was = 11210 + 30000 = 41210.

Useful video

What is due to an employee who was on a business trip and what compensation is due during the trip is described in detail in this video:

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 to production calendar 247 working days. 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:

• at a single rate of tariff 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 recognition as tax expenses No.

Payment of travel expenses is one of the key issues in registering an employee’s business trip as an accountant. How to calculate the payment due to an employee - focus on his standard salary or take average earnings as a basis? Recent news about changes in daily allowances in 2017 requires special attention to this issue.

To begin with, the employee’s business trip provides for the preservation of his salary and workplace. At the same time, during the stay on a business trip, it involves payment to the employee of average earnings, as well as repayment of all expenses incurred during the business trip (Article 167 of the Labor Code of the Russian Federation).

In this regard, the answer to the question: how is a business trip paid in 2017, is quite obvious - the employee receives an average salary and living expenses in the form of daily allowances (if the employer pays the salary of a seconded specialist, then he is violating labor laws).

Upon returning from a trip, the employee must submit to the accounting department within three days:

• Receipts, checks and other payment documents confirming cash expenses;
• Advance report.

It is worth noting that the sample advance report for a business trip in 2017 has retained its previous appearance (last year’s version can be taken as a basis).

Calculation of average earnings for business trips

In order to determine the amount of average earnings for calculating travel payments to an employee, it is necessary (Government Decree No. 922):

• Determine the amount of salary for the previous 12 months;
• Take into account all payments to the employee for the year, including bonuses, rewards, fees, allowances, increasing coefficients that are associated with the performance of his job duties;
• Exclude social payments (financial assistance for vacation, travel, food, etc.);
• Do not consider the days on which the employee received the average salary ( sick leave, maternity leave, etc.);
• Do not consider periods of downtime due to the fault of the employer, as well as strikes in which the specialist did not take part.

If the average salary turns out to be below the minimum wage, then when calculating travel payments, the minimum wage in the economy is used.

If during the 12 months under review the employee received a salary in non-monetary terms, then it is also taken into account when calculating average earnings (translated into cash equivalent on the date of its payment).

What is the procedure for calculating travel allowances in 2017?

The calculation of travel allowances is based on the employee’s actual accrued salary for time worked or work performed over the previous 12 months (Article 139 of the Labor Code of the Russian Federation)

In order not to make a mistake in calculating travel allowances in 2017, you should follow this procedure:

1. Determine the number of days to calculate average earnings (A)

• the employee receives average earnings;
• downtime due to the fault of the company;
• strikes in which the employee did not take part;
• temporary disability;
• maternity leave;
• exemption from work in connection with caring for disabled children;
• leave without pay or with partial pay at the expense of the employer.

When calculating, you should refer to the working time sheet.

1. Set the total amount of payments in the billing period (B)

An employee’s total income includes not only wages, but also other types of payments related to the performance of work duties that were provided to the employee during the year. Social payments are not included in the final amount (material assistance, food, travel).

1. Calculate average daily earnings (ADE)

This can be done as follows: the employee’s total earnings for 12 months (A) are divided by the number of days actually worked (B).

If an employee performs his duties in shifts or part-time, then hourly rather than daily earnings are calculated.

1. Calculate the average earnings (payment for the period of being on a business trip)

Determining the amount of payments to an employee during his stay on a business trip is quite simple: you need to multiply the SDZ by the number of days of the business trip.

When calculating average earnings, it is important to remember the requirements of Russian labor legislation regarding the performance of work duties on weekends (they are paid at double the rate).

How to calculate daily allowance?

Daily payments are cash which the employer is obliged to provide to the employee during his stay on a business trip. They pay for his travel, accommodation and other events, agreed with the employer (Resolution of the Armed Forces of the Russian Federation No. KAS 05-151, 2005).

Thus, daily allowances are provided to a specialist during the period (Government Decree No. 749):

• Stays en route, including forced delays and stops;
• Performing work duties and living at the point of business trip.

Daily allowances are not subject to personal income tax in their minimum size, which is prescribed by legislative standards, namely:

• 700 rubles – for a business trip in Russia;
• 2,500 rubles – in case of traveling abroad.

All funds provided to the employee in excess of these amounts are subject to income tax.

The amount of daily allowance payable is determined by the company sending the employee. She prescribes their size in the collective employment contract(Article 168 of the Labor Code of the Russian Federation). The employee does not have to report on these payments (Letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/206), and therefore daily allowances are not included in the sample advance report for a business trip in 2017.

To ensure that the accounting department does not have any difficulties with recording per diem allowances, it is recommended that they be documented as a separate accounting certificate.

Example of calculating travel allowances

In order to finally understand how to calculate travel allowances in 2017, it makes sense to consider a simple example.

Mitrofanov V.M., works at the enterprise as a shift supervisor on a rotating schedule (2 through 2). The working day is 12 hours. Sentinel tariff rate is 180 rubles.

The specialist was sent on a business trip for 10 days (from April 21, 2017). The calculation of travel allowances is as follows:

• Based on the working time sheet, it was established that for 12 months Mitrofanov V.M. worked 1990 hours, also 150 hours above normal;
• The bonus for 2016 was 15,000 rubles;
• During the entire period of the business trip, two days fell on weekends;
• The calculation period is April 2016-April 2017.

In this situation, the employee’s total income is: (180*1990) + (180*150)*2 + 15,000 = 358,200 + 54,000 + 15,000 = 472,200 rubles.

Average earnings per hour are: 472,200/(1990+150)=220.65 rubles

Number of working hours on a business trip: 8 hours * 10 days = 80 hours (of which 16 hours (weekends) are paid at double the rate).

Travel allowances are: ((80-16) *220.65) +((16*220.65) *2) = 14,563 + 7061 = 21624

How to calculate travel expenses?

Business travel expenses in 2017 necessarily include the cost of travel to the place of performance of work duties and back. How are travel costs calculated? They are determined, first of all, by the type of transport used by the specialist.

1. Public transport

Costs for public transport include:

• Costs associated with travel arrangements;
• Payment for tickets;
• Additional costs (for example, the cost of linen on trains, meals on planes, etc.).

In turn, the employee submits to the accounting department tickets, boarding passes, receipts, checks certifying all three items of expenses.

If it turns out that the employee’s travel ticket was lost, then a request can be sent to the travel company to issue a duplicate with information about the passenger, flight, and travel time.

1. Taxi

A taxi can also be used as a means of transportation during a business trip. However, in this case, the local regulatory act must specify the reason for this choice (late departure, lack of other options, emergency departure, etc.).

What documents in this case can confirm expenses? Cash register receipt or receipt issued on a form strict reporting with the required details.

1. Is it personal business transport?

In this case, the employee must compile memo, which reflects:

• Length of stay on business trip;
• Funds spent on the purchase of fuels and lubricants.

The documents certifying expenses in this situation are receipts for the purchase of fuels and lubricants, waybills, routes, etc.

It is worth adding that travel costs also include consular fees, tariffs for using toll roads, visa applications, etc.

Housing rental costs - how are they taken into account?

When understanding what is included in travel expenses in 2017, it is worth mentioning another impressive cost item - payment for renting residential premises.

If an employee goes on a business trip for several days, the employer is obliged to cover the costs of his accommodation on a business trip in Russia and on the territory of foreign countries.

If a business traveler rents a hotel room, then:

• costs include not only the actual cost of a rented room or hotel, but also payment for additional services - Internet, laundry, etc.;
• Expenses for a bar, restaurant, sauna, gym, swimming pool, etc. are not reimbursable by the company.

To confirm expenses, the employee submits cash register receipts and receipts on strict reporting forms (with details) to the accounting department.

If an employee was filming private apartment, then proof of costs will be the lease agreement and receipts for payment of utilities.

What is included in other travel expenses?

Business travel expenses also include other travel expenses. The main condition for their coverage is prior agreement with the employer. What is included in this cost item?

• Visiting exhibitions and fairs;
• Purchase of product samples and materials;
• Participation in conferences and seminars (participation fee), etc.

These activities require payment. As confirmation of travel expenses in 2017, purchase receipts, tickets for public events, conference programs, etc., which are also submitted to the accounting department.

Are travel allowances taken into account when calculating vacation pay?

On the one hand, according to the procedure in force in Russia in 2017, when calculating vacation pay, periods when an employee receives average earnings are not taken into account (clause 5, Government Decree No. 922).

On the other hand, the average daily earnings, which is calculated when determining the amount of vacation pay, is divided by the number of days actually worked. However, while on a business trip, the employee continued to fulfill his job responsibilities. How to find a way out of this dilemma?

" № 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 salary 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, average daily earnings are 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 during this period.

When determining average daily earnings, you need 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, financial assistance) are not included 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 – this is the number of working days according to the 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 period. working 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.

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