How are salaries calculated on a business trip? Calculation of travel expenses. Are travel allowances taken into account when calculating vacation pay?

For all cases of determining average earnings provided for by the Labor Code of the Russian Federation, a uniform procedure for its calculation has been established. It is defined in Art. 139 of the Labor Code of the Russian Federation, as well as in the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as Regulation N 922). To calculate average earnings, 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 (part two of Article 139 of the Labor Code of the Russian Federation, paragraph 2 of Regulation No. 922).

Calculation period - 12 calendar months preceding the period during which the employee retains the average wage(in the case under consideration - 12 calendar months before the business trip). 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 three of Article 139, paragraph 4 of Regulations N 922). From paragraph 9 of Regulation No. 922 it follows that to pay for business trips for all employees, except those for whom a summarized recording of working time is established, the average daily earnings are used.

Average daily earnings for all cases, except for cases of paid vacations and payment of compensation for unused vacations, are calculated by dividing the amount of wages actually accrued for days worked in billing period, including bonuses and remunerations taken into account in accordance with paragraph 15 of Regulation No. 922, for the number of days actually worked during this period. It is according to these rules that the average daily earnings are calculated to pay for business trip time. According to paragraph 9 of Regulation No. 922 average earnings employee is determined by multiplying the average daily earnings by the number of days (calendar, working) in the period subject to payment.

When on a business trip, all days of work are subject to payment according to the schedule established by the sending organization, falling during the period the employee is on a business trip, as well as during travel, including the time of a forced stop along the way (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation dated 13.10 .2008 N 749).

Therefore, average earnings during a business trip are calculated by multiplying the average daily earnings by the number of working days during the business trip. Average daily earnings are calculated by dividing wages accrued for the pay period by the number of days actually worked during this period.

Legal Consulting Service GARANT

If company employees are sent outside their place of work to carry out instructions from management, the accountant will need to calculate travel allowances.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

But what rules for such a procedure are valid in 2020? Business travel is also work that, in general, an employee cannot refuse.

But when performing work duties outside the enterprise, an employee of the company should not experience material losses.

That is why guarantees are provided in the form of travel allowances. But how should such amounts be calculated and calculated?

Basic moments

What is meant by the expression “business trip”, who goes on it and when? Let's turn to the letter of the law.

Definitions

A business trip is a trip by a company employee on behalf of management for a certain period of time in order to perform official assignments outside the permanent place of work (Russia).

Signs of a business trip are:

• orders from the management of the enterprise;
• business trip subjects (seconded workers);
• travel dates;
• place (where the company employee goes);
• official assignments.

If a person is constantly traveling for work or his activities require constant travel, it will not be considered a business trip.

This applies to professions such as flight attendants, freight forwarders, drivers, etc.

Registration procedure

Registration of a business trip will not take much time if you pay close attention to the documentation.

This provides for reimbursement to the traveler of expenses for transportation services, food and accommodation. Such rules are prescribed in Russian Federation.

You can go on a business trip not only abroad or to another region of Russia, but also within the same territorial district.

In Art. 166 talks about the place of work, which is provided (the address and name of the company are written down).

This means that you have the right to entrust the execution of official tasks in your own city, but in another company. But not everyone shares this opinion.

If an employee carries out instructions from management in the same territorial district where he is located workplace person, many companies do not formalize business trips.

This, in their opinion, is simply carrying out official tasks in other companies. When booking a business trip, it is guaranteed:

• retention of the employee's workplace organization and average salary;
• reimbursement of travel expenses.

The duration of a business trip can be set by the management of the enterprise. This takes into account the volume and complexity of official assignments.

For a foreign worker, the terms of a business trip are determined according to other rules:

Enterprises that are financed by local and regional structures must reimburse travel expenses in accordance with the rules established by regulatory documentation.

Those firms that are not financed from the territorial budget reimburse costs at their own discretion.

Then you will need to rely on the procedure for processing business trips, which is prescribed in another internal document of the organization.

You cannot go on a business trip:

• a pregnant woman and a worker who has a young child;
• minor employee;
• an employee caring for a sick relative;
• an employee who has a disabled child.

To arrange a business trip, you should prepare the following documents:

The main document is the official assignment, on the basis of which an order is issued, and after that a travel certificate is issued.

Legal grounds

Regulatory documents that relate to business trips - articles of Chapter 24 of the Labor Code:

How to calculate travel expenses

If you are faced with the task of how to calculate travel expenses, you should contact regulations for answers. Let's look at the main nuances that may be useful to you in practice.

By average earnings

The employee must retain his average salary for the period of his business trip. When determining this amount, certain rules must be taken into account.

The calculation itself is carried out according to uniform rules, which are prescribed in the Regulations on the nuances of calculating average earnings, which.

When making calculations, it is worth taking into account all payments that are made under a certain wage system. The source of the transfer does not matter (part 2 of article 139 of the Labor Code of Russia, clause 2 of Regulation No. 922).

The calculation period is considered to be a period of 12 months, which precedes the period when the employee retained his average earnings. Calendar month – the period from the 1st to the 30th of the month.

According to clause 9 of Regulation No. 922, when determining the amount of travel pay for all employees (except in cases where cumulative accounting of work time is established), average salary indicators are used.

According to the law, the employer may establish other payment periods (not 12 months), if this does not violate the rights of employees. Such changes should be reflected in local documentation.

If the company establishes other periods, the average salary calculated on their basis must be included in costs when calculating the tax base when determining.

The average daily wage in all cases, except for payment of vacation and transfer of compensation for unused time, is calculated as follows:

Salary/hours worked

They also determine average value and to pay for the travel period.

All days worked in accordance with the schedule established by the company for the period of stay on a business trip, while on the road and during a forced stop () must be paid.

This means that the average salary is determined by dividing all the funds that were accrued in the billing period by the days worked during such a period.

Include in earnings such amounts that are subject to income tax individual:

• bonus transfers;
• incentives;
• employee remuneration.

Social benefits and one-time payments will not be taken into account in the calculation. All types of payments that should not be included in the calculation are listed in clause 5 of the above provision.

For example, while an employee is on sick leave, travel allowances will not be accrued. During this time, temporary disability benefits will be issued.

Other expenses (accommodation, etc.) must be paid. By the way, not only the average daily earnings can be determined, but also the average hourly earnings (depending on the payment system used).

If you use summarized accounting of work time, or accounting according to sliding schedules, it is worth using the average hourly indicator when calculating travel allowances.

Hours will be paid based on salary, daily or hourly rates. If the official salary or bonus was increased in the billing periods, the average earnings indicator should be indexed.

These rules also apply to a posted employee. Let's consider the calculation method for Saturday and Sunday, as well as for holidays.

If an employee must work on a weekend or holiday, he must receive double pay. If desired, he can, instead of salary, demand additional days of rest (Russian Federation).

Work on weekends should only be carried out if the employer has given such an instruction. Otherwise, the posted person will receive an amount determined from a single average salary.

Let's say an employee has a five-day work week, and during the business trip he worked 6 days.

Clause 8 of the Instructions on Business Travel states that an individual is subject to the work schedule of the company to which he is sent.

This means that if a six-day work week is established at the place of business trip, then the employee must work 6 days. Upon his return, there will be no need to provide an additional day of rest.

In addition to the average daily salary, the company must give the employee money to pay transport services, food and rental accommodation.

3 days after returning, the employee must submit a report on the costs incurred. The following reporting documents are eligible:

• tickets;
• restaurant receipts;
• etc.

If the employee has funds left, he must return them to the cashier.

How to calculate travel expenses? The following limits have been established:

If the average salary for the period of business trips was less than the current salary, the employer may issue compensation in the amount of the difference.

That is, the employee has the right to receive an amount that will not be less than the average salary. There is no maximum limit set.

Labor legislation regulates what type of transport should be used by an employee to get to his place of work or business trip.

This means that if the organization’s management and the employee agree, the employee’s personal transport can be used.

In this case, the employer reimburses the cost of gasoline and other expenses associated with travel to the destination.

The amount of this amount will be determined within the framework of employment contracts ().

The period of stay on a business trip should not be paid based on the current salary in order to reduce the number of payments.

After all, the average earnings indicator will need to be recalculated without fail. Otherwise, you can make a mistake and pay travel allowances in a smaller amount than required by law.

If the employee has just started

The billing periods include the time worked in the month before the business trip was sent.

If a person goes on a business trip in the first days after imprisonment employment contract, the average salary should be determined based on the established salary.

How to count business trip days?

How is daily allowance calculated for business trips in 2020? Let's analyze the legislative provisions.

After an enterprise employee returns from a business trip, he will have to submit tickets to the accounting department, which will confirm his travel expenses.

The date reflected in such documents will be defined as a full day. Even in situations where a person leaves at 23.56 on Monday and arrives at 00.04 on Friday, both such days will be taken into account in the calculation, and the person will receive daily allowance for them.

Daily allowance, which is not subject to personal income tax, is 100 rubles. But many employers are increasing their size.

If the day of departure and arrival is a day off, then in accordance with the drawn up employment contracts, the person has the right to take time off.

Otherwise, such days will be charged as overtime. When determining business travel days, it is worth taking into account the company employee’s normal work schedule.

If he must work three days a week, daily allowances should not be paid for the remaining days, unless other rules were established by the employment contract or other local documents.

Calculation examples

Let's look at some examples of the features of calculating travel allowances.

Situation 1

Engineer Kalyuzhny I.R., who works part-time (4 days - from Tuesday to Friday), was seconded for the period from November 23 to November 30, 2015. Travel allowances will be calculated 5 days in advance (from the 23rd to the 26th).

Situation 2

Korkin G. A (enterprise manager) fulfills his obligations on a sliding schedule (2 days every other). The working day is 12 hours.

For such an employee, the company keeps a summary record of working time. The person receives hourly pay in the amount of 150 rubles per hour. The business trip lasted 10 days (from July 21, 2020).

Video: travel expenses - what and how much can be taken into account in accounting, the amount of daily allowance

In the period that is taken into account in the calculations, Korkin worked 1985 hours, 115 hours in excess of the established norm. The bonus payment in 2020 was made in the amount of 8.5 thousand rubles.

For overtime worked, the company must pay double the amount. 2 days of the business trip were on the weekend.

The billing period will be July 2020 – June 2020. Average hourly salary – 167.02 rubles:
Travel allowance size:
Situation 3

Gerasimova L.L. (enterprise logistician) has a 5-day work week and 2 days off. The salary is 15 thousand rubles with an additional payment for special working conditions in the amount of 2 thousand. From 1 to 12.02.2015 she was on sick leave, and from 17 to 30.05. - on holiday.

From 21.07. The employee was sent on a business trip lasting 10 days. The billing period will be July 2020 – June 2020.

Average daily salary:
Amount of payment for a business trip:

Emerging nuances

It is not so easy for accountants who are involved in maintaining personnel records to arrange business trips.

Many people believe that if the procedure is carried out according to a proven scheme, then problems should not arise. But in practice, situations may arise when a specialist simply does not know what to do.

For example, what to do if there is a need to send an employee on a business trip every month. Difficulties also arise when calculating travel allowance in the estimate. Let's figure out what rules you should follow.

If a business trip is every month

IN legislative documents The old model states that the duration of a business trip cannot be more than 40 days, excluding the period of stay on the road.

Workers, managers and specialists can go on business trips for installation, adjustment, and construction for a period of up to 1 year. But the Business Travel Regulations do not establish such restrictions.

It is only stated that the employer, when determining the period, must take into account the complexity and volume of work. But what if an employee goes on a business trip every month?

Here it is worth considering the very definition of a business trip. If the job requires constant travel, it will not be a business trip.

How are travel allowances calculated in the estimate (consolidated)

When preparing estimates (to determine the final amount of transfers to a posted employee), it is worth entering into them information on all costs incurred by such an employee during the period of execution of orders outside the workplace.

Such information must be documented. The employee submits an advance report, attaching all the necessary documents.

Average earnings are calculated by an accountant when a worker is sent on a business trip. Time away from work is paid according to the average, which is calculated over a period equal to the last 12 calendar months. Moreover, only business trips that fall on working days are subject to payment; weekends according to the calendar are not subject to payment. The only exception is the case when the business traveler also works on a day off, then the payment is calculated in a special manner. How to calculate the average salary for business travelers? Using an example, all the features of calculations are discussed.

What you need to know when calculating average earnings:

1. Working travel days subject to payment are determined according to the company’s work schedule;
2. The days spent on a business trip must include not only the actual location at the place where official tasks are performed, but also the time spent on the way to the place and back;
3. If the business trip includes days that, according to the company’s work schedule, are days off, then either the average salary is not paid for them, or payment is paid, according to the salary or tariff, in an increased amount (at least 2 times);
4. A day off on a business trip will be paid if on such a day the employee either performed work duties in accordance with the official assignment, or was on the road to the destination or on the way back;
5. Average earnings must be calculated over a 12-month period, months are taken as calendar months;
6. In order to calculate average earnings, income must include only those payments that are accrued to the employee during the performance of duties at the workplace;
7. From the estimated 12-month period, it is necessary to exclude those days on which the employee did not perform job responsibilities At work.

The examples below illustrate the features of the calculations.

Rules for calculating average earnings for business travelers in 2017 – 2018

General formula:

SZ for business travelers = KD * SZ1,

• where КД – business trip days subject to payment;
• SZ1 – average earnings for one day.

Business days

As mentioned above, payment is subject to days that are considered working days in accordance with the schedule on which the company operates. For example, if the work week consists of 5 days, then the weekend is Saturday and Sunday.

If such weekends fall within the business trip period, then they:

• not paid;
• are paid at a double rate (or at a single rate with the provision of time off), if the business traveler on that day was traveling to the destination or in the opposite direction, performing labor tasks according to an official assignment.

The indicator from the CD formula is equal to working days according to the company’s work schedule that fall within the business trip period, minus weekends.

KD = working days of business trip

Average daily earnings

The SZ1 indicator is calculated according to the rules established by clause 9 of the Regulations on average earnings.

SZ1 = Base / OD,

Base – all payments for days worked.

OD – days worked when the employee was actually at work and performed the duties of his position.

Billing period

Indicators for calculation are taken for a period equal to 12 months in calendar terms. For example, when leaving on a business trip on any day in November 2017, the calculation is carried out for the period from the beginning of November 2016 to the end of October 2017. And when leaving on any day in March 2018 - from the beginning of March 2017 to the end of April 2018.

Exceptions:

• when sending on a trip in the month of hiring, the period from the day of joining the company to the day preceding departure is taken;

Example:

On March 2, 2018, the employee got a job. Sent on a business trip on March 28. The period for calculating travel pay on average is from March 2 to March 27.

• if you are on pregnancy or maternity leave during the 12-month estimated period, the period is replaced by an earlier 12 months.

Example:

The employee returned to work after maternity leave on January 18, 2018; throughout 2017 she was on leave until the child was 3 years old. In this case, the period for calculation is 12 months before going on vacation.

Base

This is the total indicator for payments to a posted employee. Only income for performing work functions at the place of performance of duties is added up - salary, bonuses, additional payment for work.

No need to add to total earnings:

• payment of sick leave;
• social insurance benefits (maternity, care, etc.);
• payment for vacations - basic, educational;
• payment for business trips;
• help of the material plane;
• payment of compensation for various purposes - for food, travel, communications, etc.

Days worked

These are all those days when the worker went to the workplace to perform his job duties.

Based on this, you do not need to take into account the days of stay:

• on vacation - both with and without pay;
• on sick leave (including open leave due to pregnancy);
• on a business trip;
• in release or removal from work (it does not matter whether the average earnings were maintained).

An example of calculating average earnings to pay for a business trip in 2017

Example input data:

The employee's hiring date is July 10, 2016. Departure date for a business trip is 10/17/2017 (Tuesday). Completion date: 10/25/2017 (Wednesday). The employee did not work on weekends – Saturday and Sunday. The company has a 5-day working week with two days off – Saturday and Sunday.

The period for calculating payment for business trips is from 10/01/16 to 09/30/17.

During this period:

• 10 days of vacation at your own expense (from 06/01/2017 to 06/10/2017),
• 28 days of main leave (from 08/01/2017 to 08/28/2017),
• 5 days of sick leave (from 09/01/2017 to 09/05/2017).

During the specified 12-month period earned:

• salary 465000;
• vacation pay – 33,000;
• sick leave benefit – 3800.

Calculation:

• Base = 465,000 (sick leave and vacation pay are not taken into account);
• Days worked = 204 (the days of the periods indicated above are subtracted from the working days according to the schedule);
• Daily average earnings = 465,000 / 204 = 2279.41.
• Travel days for payment = 7 (weekends are not paid, since no work tasks were performed).
• Average earnings during a business trip = 2279.41*7 = 15955.87.

Calculation of payment for weekend travel days

Weekends that fall during a business trip do not need to be paid if the employee was on vacation. For such a day, only daily allowance is paid.

If he continued to work on weekends, or was on the road that day, then they need to be paid in a special way:

• the payment must be 2 times higher than the payment for a regular working day (or more, if this is established by the employer’s LNA, collective agreement or employment contract);
• payment is made in a single amount with the provision of time off.

That is, the calculation of holiday pay is carried out based on the salary or tariff rate, and not on the basis of average earnings, as is done for other business trips.

The calculated payment for days off during a business trip is subject to personal income tax and insurance contributions.

How to take into account annual bonuses when calculating average earnings

Taking into account the annual bonus when calculating average earnings for business travelers raises many questions.

Question one is related to how to take into account the annual additional payment depending on the moment of its accrual. For example, it is possible that an employee’s average earnings are calculated without taking into account the bonus, and after some period it is accrued for the year to which the calculation period relates. Is it necessary to take such a premium into account and recalculate it?

To calculate, you need to calculate the total income for the billing period - a year. It includes salary as well as bonuses. All bonuses, with the exception of annual ones, are taken into account if they are accrued in a given billing period. A different rule applies to the annual bonus - it must be taken into account for the past calendar year, and it does not matter in what period it was accrued.

Moreover, if the average earnings have been calculated and paid for a business trip, and then the annual bonus for the previous year is calculated, then the payment must be recalculated taking into account additional charges. That is, you need to add the accrued bonus to the total earnings that were used in the calculation, and then determine the average earnings for 1 day and for the entire business trip period. The difference must be given to the employee.

For example, if the average earnings for travel pay are calculated in January 2018, then the annual bonus for 2017 is included in the calculation, regardless of the moment of its accrual. If such a bonus was accrued only in February 2018, then a new calculation of travel payment is carried out, taking into account annual additional payments.

Question two is related to what part of the annual premium should be taken into account in the calculation - the fully accrued amount or part of it.

The amount of the bonus to be included in the calculation of average earnings for business travelers depends on whether the period recognized as the calculation period has been fully worked or not, as well as on whether the employee has fully worked the year for which the bonus was accrued.

The annual bonus is fully taken into account in two cases:

• The first is that the business trip occurs in January - in this case, the estimated period for average earnings and the period for assigning an annual bonus coincide.

Example:

From January 12 to January 18, 2018, the employee is on a business trip. He worked in the organization throughout 2017, and an annual bonus was awarded for this year. It will be fully taken into account when determining the base for average earnings, since the billing period - from 01/01/2017 to 12/31/2017 completely coincides with the period for which the annual bonus was accrued.

• The second is that the hiring date falls in the last year for which the annual bonus was calculated, and the business trip falls within a month no later than the month of employment, in this case the period for which the annual bonus was assigned will also be fully included in the calculation period for average earnings.

Example:

On August 10, 2017, the employee was hired. From July 5 to July 10, 2018, he has a business trip. For the period from 08/10/2017 to 12/31/2017, the employee was awarded an annual bonus. The billing period for paying for a business trip based on average earnings is from 07/01/2017 to 06/30/2018. The period for calculating the premium was fully included in the calculation period, so the premium in full amount must be included in the calculation.

Only in the above two cases should the annual bonus in full accrued be taken into account in calculating the base for average earnings. In all other cases, only the part of the bonus payment accrued for the days included in the billing period is included.

The formula is used for calculation:

The amount of the bonus taken into account = Annual bonus amount * Number of working days worked in the billing period / Number of working days in the billing period according to the production calendar.

An example of calculating travel allowances taking into account the annual bonus

Initial data:

The employee was sent on January 15, 2018 for 3 days on a business trip, all 3 days were paid according to average earnings. Payment is calculated based on the indicators of the period from 01/01/2017 to 12/31/2017. During this period, the employee had a monthly salary of 31,500. The annual bonus was accrued on January 28, 2018 in the amount of 35,000; it was not included in the initial calculation. All working days of 2017 have been fully worked out. The company has a five-day work week.

In accordance with production calendar in 2017 – 247 working days. All 247 were worked by the employee.

Calculation:

Initially, the accountant made the following calculation:

Business trip payment = (31500*12 / 247) * 3 days = 4591.09 rub.

After the premium for 2017 is calculated, a recalculation must be made. Annual bonuses are fully included in the calculation, since the entire billing period is included in the year for which the bonus is assigned.

Calculation of payment taking into account the premium = ((31500 * 12 + 35000) / 247) * 3 days = 5016.19 rubles.

That is, you need to pay the employee 5016.19 – 4591.09 = 425.1 rubles.

2017

From January 1, 2017, insurance premiums (as well as personal income tax) are charged if the amount of daily allowance exceeds the same amount for all organizations:

700 rubles – for business trips around Russia;

2500 rubles – for foreign business trips.

Those. The daily allowance limit is now the same for personal income tax and for insurance contributions to the Social Insurance Fund, Compulsory Medical Insurance Fund, and Pension Fund.

Changes 2015-2016

Because the official assignment and travel certificate were canceled; the task that the employee must perform on a business trip must be written directly in the order sending the employee on a business trip.

From August 8, you can confirm the duration of a business trip not only with a travel document, but also with a hotel check or a memo from the receiving party. Also, starting from August 8, it is no longer necessary to keep a log of departing and arriving workers.

Travel permits canceled. Now the duration of an employee’s stay on a business trip is confirmed by travel tickets. If an employee went on a business trip by personal transport, then he will have to indicate the period of stay in memo. The requirement to draw up a work assignment and a report from the traveler on the work performed was also abolished.

It is necessary to regularly check for resident status of an employee who goes on long-term business trips abroad. If it is not discovered in time that the employee has lost his resident status, the tax will be calculated at an incorrect rate. Then the company faces a fine (a resident is a person who has been in Russia for at least 183 days over the past 12 months. Take the 12 consecutive months into account. It doesn’t matter whether they belong to the same calendar year or not).

Rules

All business trip expenses are not subject to insurance contributions (PFR, Social Insurance Fund, Compulsory Medical Insurance Fund - clause 2 of Article 9 of the Law of July 24, 2009 No. 212-FZ) and personal income tax is not withheld from them (clause 3 of Article 217 of the Tax Code).

Since 2017, from daily allowance over 700 rubles - for trips to the Russian Federation, from over 2500 rubles. - for foreigners, they are subject to insurance premiums. The same amounts were subject to personal income tax until 2017. For workers with a traveling nature of work, these limits do not apply. Expenses are not subject to personal income tax even for large amounts.

Per diem is paid for each day. Even for incomplete. Those. If an employee’s train leaves at 23:50, then he is also entitled to a daily allowance for that day.

If the daily allowance is issued in foreign currency, then the exchange rate must be taken on the day the daily allowance is accrued to the posted worker (letter of the Ministry of Finance of Russia dated March 16, 2017 No. 03-15-06/15230).

Meals for employees on a business trip cannot be recognized as expenses of the organization (letter of the Ministry of Finance of Russia dated October 9, 2015 No. 03-03-06/57885)

The calculation of travel allowances is approximately the same as vacation pay. The rules in which average earnings are calculated for business trips differ from the calculation of vacation pay: working days that fall during a business trip are paid (and not calendar days, as when calculating vacation pay). You need to know the employee’s working days during a business trip.

this online accounting. You can easily calculate your salary and vacation pay using this link) three months as a gift.

Daily allowance for one-day business trip cannot be paid, but expenses can be written off (letter from the Ministry of Finance dated July 16, 2015 No. 03-03-07/40892). There is no need to pay contributions on such payments (letter of the Ministry of Finance dated October 2, 2017 No. 03-15-06/63950).

If an employee buys foreign currency for travel money, there are two options for writing off expenses:
1) If the certificate of currency exchange has been preserved, then calculate at the rate indicated in the certificate.
2) If there is no certificate or it is lost, then recalculate travel allowances at the rate of the Central Bank of the Russian Federation on the date of issue of money.

For business trips, the rules for writing off expenses are much more liberal. For example, when paying by card, it is enough to attach a slip, an electronic terminal receipt or other similar documents to the advance report (letter of the Ministry of Finance of Russia dated October 6, 2017 No. 03-03-06/1/65253). In addition, travel expenses are the only type of expense that can be claimed for VAT deduction without invoices; a BSO or a check with VAT allocated is sufficient.

Calculation

Calculation of travel allowances in 2018 with excluded days. Example: An employee’s salary from June 1, 2017 to May 31, 2018 is 5,000 rubles. From June 1, 2017, the employee takes 28 days of vacation. The employee was ill for 10 calendar days - from March 14 to March 23 (in March 31 days of which 21 were worked) 2013 inclusive

Travel allowance = salary: 29.4 days. *(M + (29.4 days : Kdn1 * Kotr1) * D

Travel allowance = salary [for 12 months. 5000*12=60 000] : days *(M + 29.4 days: Kdn1 * Kotr1 * D)= 4,893.45 rub.

D - number of calendar days of vacation.

M is the number of fully worked months in the billing period;

Kdn1... - the number of calendar days in months not fully worked;

Kotr1... - the number of calendar days in “incomplete” months falling on the time worked:

In case of incomplete year

Calculation of payments for business trips with incomplete year of work in the organization

Travel allowances are accrued based on the employee’s average earnings for the last year (12 calendar months). Let’s say a person traveled on business in May 2018. This means that the billing period is from May 1, 2017 to April 31, 2018.

A different billing period can be set when:

The employee has not yet worked for the company for 12 months. In this situation, the billing period will be the period during which the person is registered in the organization. For example, an employee joined the company on July 8, 2017. From February 2 to 4, 2018, I went on a business trip. The billing period is from July 8, 2017 to January 31, 2018.

The employee got a job and went on a business trip in the same month. Then the calculation period is the actual time worked. Let’s assume that an employee joined the organization on January 12, 2015 and left on a business trip on January 20. The billing period will begin on January 12 and end on January 19.

It is more convenient for an organization to set its own billing period other than 12 months. In such a situation, the average earnings will have to be calculated twice (for 12 months and for the established billing period) and compared the results. In any case, average earnings cannot be less than the amount calculated on the basis of annual earnings.

There was a reorganization and the employee was transferred to a new company. An employee may be fired from old organization and immediately hire to a new one or simply transfer by drawing up an additional agreement to the employment contract. When a person quits, only those payments that were accrued to him in the newly created organization are taken into account. If the employee is transferred, payments for the last 12 months are taken into account, including those accrued before the reorganization.

The business trip falls on a weekend or holiday Then you need to either pay it double (Article 153 of the Labor Code of the Russian Federation), or provide an additional day of leave without pay (letter of the Ministry of Labor dated October 13, 2017 N 14-2/B-921).

Among the paid services, I can recommend this online accounting service. You can easily calculate your salary, vacation pay and all taxes and contributions; generate payments, reports 4-FSS, SZV-M, Unified Settlement, submit any reports via the Internet, etc. (from 250 rubles/month). 30 days free, with your first payment (via this link) three months free.

What is not included in the calculation period

Average earnings in the billing period do not include the time, as well as the amounts accrued during this time, when the employee:

Received temporary disability benefits or maternity benefits;

Had the right to average earnings in accordance with Russian law, among other things, on vacation or a business trip (the only exception: the employee is entitled to average earnings during breaks to feed the child, but these intervals are not excluded from the billing period);

Did not work due to downtime due to the fault of the employer or for reasons beyond the control of management or staff;

Was not able to work due to a strike in which he did not take part;

Received additional paid days off to care for disabled children and people with disabilities since childhood;

Released from work for other reasons in accordance with Russian legislation.

Annual leave. Let's assume that downtime has been declared since January 14, 2018. The billing period is 2017. But from July 15 to July 28, 2017 inclusive, this person was on vacation, and accordingly, his average earnings were retained. This time is excluded from the billing period.

Business trip. When calculating average earnings, you must ignore the time of past business trips that occurred during the billing period. Naturally, the average earnings accrued for these periods are not needed. And it doesn’t matter that during a business trip, unlike on vacation or illness, a person fulfills his job duties.

Simple. Also excluded from the calculation is the time of previous downtime due to the fault of the employer.

Leave at your own expense and for child care. All time off without pay is also not taken into account. Similarly, days of parental leave are not taken into account. As well as the amount of child benefits, if at that time they were due to the employee.

Part time time. It is important to take this into account when an employee first worked part-time and was then hired as a full-time employee. If a part-time worker is transferred to the main job without dismissal, then the average earnings must be calculated for 12 months, not excluding the time when he worked part-time. Therefore, the payment amount will be less than if he did not work as an external part-time worker. Is it possible to arrange it so that a person does not lose money? Yes, and there are two ways to proceed.

The first method: a person can quit his part-time job, and then re-enter the same organization, but as a full-time employee. Then the calculation period will be only the time worked as a permanent employee. Second method: stipulate in the collective agreement or other local act, that in such cases the calculation period is considered to be the period beginning with enrollment in the staff. Part six allows you to do this

Incomplete work time . If a person works part-time, his average earnings are calculated in the usual manner. But, of course, they take the amounts actually paid, taking into account the actual time worked.

Among the paid services, I can recommend this online accounting service. You can easily calculate your salary, vacation pay and all taxes and contributions; generate payments, reports 4-FSS, SZV-M, Unified Settlement, submit any reports via the Internet, etc. (from 250 rubles/month). 30 days free, with your first payment (via this link) three months free.

Calculation examples

Examples of calculating payment for a business trip

To calculate the amount for the duration of a business trip, the following formula is used:

Regular business trip

Example 1. Pizelkin A.V. from April 16 to April 23, 2016 inclusive (only six working days) I was on a business trip. Business trips are paid by the company based on average earnings. Sidorov's salary is set at 20,000 rubles.

The billing period is from April 1, 2015 to March 31, 2016. It accounts for 249 working days. Information about the periods excluded from it is given in the table.

Periods that are excluded from the calculation period when determining average earnings

In addition, in February 2016, Pizelkin was credited with 20,000 rubles. - This is a bonus based on the results of work for 2054. At the same time, the billing period has not been fully worked out and, moreover, does not coincide with the calendar year. This means that the annual bonus should be taken into account in proportion to the time worked.

In total, Pizelkin worked 210 days (249 - 9 - 20 - 10). Therefore, the amount of the annual premium taken into account will be:

20,000 rub. : 249 days x 210 days = 16,867.47 rub.

The amount of average daily earnings saved for the duration of the business trip will be calculated as follows:

(RUB 20,000 x 9 months + RUB 11,818.18 + RUB 952.38 + RUB 9,473.68 + RUB 16,867.47) : 210 days. = 1043.39 rub.

In total, Pizelkin should be accrued during the business trip:

RUB 1,043.39 x 6 days = 6260.34 rub.

Among the paid services, I can recommend this online accounting service. You can easily calculate your salary, vacation pay and all taxes and contributions; generate payments, reports 4-FSS, SZV-M, Unified Settlement, submit any reports via the Internet, etc. (from 250 rubles/month). 30 days free, with your first payment (via this link) three months free.

Additional payment provided

If the company provides an additional payment for travel allowances

Example 2. Let's use the condition of the previous example. But suppose that the regulations on remuneration say: a business trip is paid based on the average earnings calculated during the trip, but not lower than the salary for this period. Because of this, it is necessary to calculate both indicators.

For 6 days of a business trip, based on his average earnings, Pizelkin should be credited 6260.34 rubles. Now let's do the calculation based on the salary. There are 21 working days in April 2015. Consequently, during the business trip the employee is entitled to 5,714.29 rubles. (RUB 20,000: 21 days x 6 days).

As you can see, this amount is less than the payment based on average earnings (RUB 6,260.34). Therefore, in just a month, Pizelkin will receive:

20,000 rub. : 23 days x 17 days + 6260.34 rub. = 21,042.95 rub.

Now let’s say that from September 1, 2009, Sidorov was promoted and his salary was raised from 20,000 rubles. up to 30,000 rub. Only Sidorov’s salary increased, so his payments do not need to be indexed until the increase. The new travel allowance amount is:

(20,000 rub. x 6 months + 30,000 rub. x 3 months + 11,818.18 rub. + 952.38 rub. + 9,473.68 rub. + 16,867.47 rub.) : 210 days. x 6 days = 7117.48 rub.

And the amount based on salary will be 7826.09 rubles. (RUB 30,000: 23 days x 6 days).

This is more than the payment based on average earnings (RUB 7,117.48). That's why total amount, which the employee will receive for December, will be equal to his salary for this month - 30,000 rubles. (excluding personal income tax).

Summarized working time recording

In the case of summarized recording of working hours, to pay for a business trip you need to take not the average daily earnings, but the average hourly earnings.

Example 3. The company keeps summarized records of working hours. There is a 40-hour work week here. Popov I.G. I was on a business trip from April 8 to April 10, 2016. This time period is 24 working hours.

The billing period is 2015. During this time, the employee was accrued 220,500 rubles. The billing period, according to the standard established at the enterprise, accounted for 1827 hours. That’s exactly how long Popov worked.

The average travel salary in this case will be:

RUB 220,500 : 1827 hours x 24 hours = 2896.55 rubles.

Can I have a regular salary?

Salaries cannot be calculated if the employee is on a business trip. Article 167 of the Labor Code of the Russian Federation insists that the posted person retains his average earnings. Therefore, “paying an employee... wages for the days he is on a business trip will contradict the provisions of the Labor Code.”

How much will I get?

Average earnings are usually slightly higher than wages. After all, when determining it, the premiums that were paid in the billing period are taken into account. So this rule is even more beneficial for the employee. The average earnings saved for the duration of a business trip may be less than the amount calculated based on the salary. But the company has the right to reimburse its employee for the difference. After all, the Labor Code of the Russian Federation prohibits worsening the situation of workers, but you can improve it as much as you like. Of course, this compensation must be enshrined in the collective agreement or in the wage regulations.

What if you decide to stay?

If an employee decides to stay at the place of business trip for the duration of the vacation, then personal income tax must be withheld from the return ticket. If you stay on a weekend or holiday, you do not need to transfer personal income tax. (Ministry of Finance of Russia dated December 7, 2016 No. 03-04-06/72892).

Laws

CHAPTER 24. GUARANTEES WHEN SENDING EMPLOYEES ON BUSINESS TRAVELS, OTHER BUSINESS TRAVELS AND MOVEMENT TO WORK IN ANOTHER LOCATION

(the name was supplemented from October 6, 2006 by Federal Law of June 30, 2006 N 90-FZ - see previous edition)

Article 166. The concept of a business trip

A business trip is a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work. Business trips of employees whose permanent work is carried out on the road or has a traveling nature are not recognized as business trips.

The specifics of sending employees on business trips are established in the manner determined by the Government of the Russian Federation (part additionally included from October 6, 2006 by Federal Law of June 30, 2006 N 90-FZ).

Article 167. Guarantees when sending employees on business trips

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.

Article 168. Reimbursement of expenses associated with a business trip

If sent on a business trip, the employer is obliged to compensate the employee for:

travel expenses;

additional expenses associated with living outside the place of permanent residence (per diem);

other expenses incurred by the employee with the permission or knowledge of the employer.

The procedure and amount of reimbursement of expenses related to business trips are determined by a collective agreement or a local regulatory act (as amended by Federal Law of August 22, 2004 N 122-FZ; as amended by Federal Law of August 22, 2004). October 6, 2006 Federal Law of June 30, 2006 N 90-FZ - see previous edition).

Article 168_1. Reimbursement of expenses associated with business trips of employees whose permanent work is carried out on the road or has a traveling nature, as well as work in the field, work of an expeditionary nature

For employees whose permanent work is carried out on the road or has a traveling nature, as well as employees working in the field or participating in work of an expeditionary nature, the employer reimburses the following related to business trips:

travel expenses;

expenses for renting residential premises;

additional expenses associated with living outside the place of permanent residence (daily allowance, field allowance);

other expenses incurred by employees with the permission or knowledge of the employer.

The amount and procedure for reimbursement of expenses associated with business trips of employees specified in part one of this article, as well as the list of jobs, professions, positions of these employees are established by a collective agreement, agreements, local regulations. The amount and procedure for reimbursement of these expenses may also be established by the employment contract.

(The article was additionally included from October 6, 2006 by Federal Law of June 30, 2006 N 90-FZ)

Article 169. Reimbursement of expenses when moving to work in another area

When an employee moves, by prior agreement with the employer, to work in another area, the employer is obliged to compensate the employee for:

expenses for moving the employee, members of his family and transporting property (except for cases where the employer provides the employee with appropriate means of transportation);

expenses for settling into a new place of residence.

The specific amounts of reimbursement of expenses are determined by agreement of the parties to the employment contract (as amended, entered into force on January 1, 2005 by Federal Law of August 22, 2004 N 122-FZ - see the previous edition).

Decree of the Government of the Russian Federation dated December 24, 2007 No. 922

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached Regulations on the specifics of the procedure for calculating average wages.

2. Ministry of Health and social development of the Russian Federation to provide clarifications on issues related to the application of the Regulations approved by this Resolution.

3. Decree of the Government of the Russian Federation of April 11, 2003 No. 213 “On the specifics of the procedure for calculating average wages” (Collected Legislation of the Russian Federation, 2003, No. 16, Art. 1529) shall be declared invalid.

Chairman of the Government of the Russian Federation V. ZUBKOV

Regulations on the specifics of the procedure for calculating average wages

1. These Regulations establish the specifics of the procedure for calculating average wages (average earnings) for all cases of determining its size, provided for Labor Code Russian Federation (hereinafter referred to as average earnings).

2. To calculate average earnings, 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. Such payments include:

a) wages accrued to the employee at tariff rates, salaries (official salaries) for the time worked;

b) wages accrued to the employee for work performed at piece rates;

c) wages accrued to the employee for work performed as a percentage of revenue from sales of products (performance of work, provision of services), or commission;

d) wages paid in non-monetary form;

e) monetary remuneration (monetary allowance) accrued for hours worked to persons replacing government positions Russian Federation, government positions of constituent entities of the Russian Federation, deputies, members of elected bodies local government, elected officials of local government, members of election commissions operating on a permanent basis;

f) salary accrued to municipal employees for time worked;

g) funds accrued in editions mass media and art organizations, fees for employees on the payroll of these editorial offices and organizations, and (or) payment for their labor, carried out at the rates (rates) of author's (production) remuneration;

h) wages accrued to teachers of primary and secondary institutions vocational education for hours of teaching work in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

i) wages, finally calculated at the end of the calendar year preceding the event, determined by the remuneration system, regardless of the time of accrual;

j) allowances and additional payments to tariff rates, salaries (official salaries) for professional excellence, class, length of service (work experience), academic degree, academic title, 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;

k) payments related to working conditions, including payments determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard 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;

l) remuneration for performing functions class teacher teaching staff state and municipal educational institutions;

m) bonuses and rewards provided for by the remuneration system;

o) other types of wage payments applicable to the relevant employer.

3. To calculate average earnings, social payments and other payments not related to wages are not taken into account ( material aid, payment for food, travel, training, utilities, recreation and others).

4. The calculation of the average salary of an employee, regardless of his mode of work, is based on the salary actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the employee retains his average salary. In this case, a 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).

Average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months.

5. When calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if:

a) the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for labor legislation Russian Federation;

b) the employee received temporary disability benefits or maternity benefits;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;

d) the employee did not participate in the strike, but due to this strike he was not able to perform his work;

e) the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

6. If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or this period consisted of time excluded from the billing period in accordance with paragraph 5 of these Regulations, the average earnings are determined based on from the amount of wages actually accrued for the previous period, equal to the calculated one.

7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of occurrence of the event that is associated with the retention average earnings.

8. 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 associated with maintaining the average earnings, the average earnings are determined based on the tariff rate established for him, salary (official salary ).

9. When determining average earnings, average daily earnings are used in the following cases:

to pay for vacations and pay compensation for unused vacations; for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of workers for whom summarized recording of working time is established.

The average employee's earnings are determined by multiplying the average daily earnings by the number of days (calendar, working) in the period subject to payment.

Average daily earnings, except in cases of determining average earnings for vacation pay and payment of compensation for unused vacations, are calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remunerations taken into account in accordance with paragraph 15 of these Regulations, by the number of days actually worked during this period.

10. Average daily earnings for payment of vacations provided in calendar days and payment of compensation for unused vacations are calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.4). If one or more months of the billing period are not fully worked out or time is excluded from it in accordance with paragraph 5 of these Regulations, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the sum of the average monthly number of calendar days (29.4) , multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.4) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month.

11. Average daily earnings for payment of vacations provided in working days, as well as for payment of compensation for unused vacations, are calculated by dividing the amount of actually accrued wages by the number of working days according to the 6-day calendar working week.

12. When working on a part-time basis (part-time, part-time), the average daily earnings to pay for vacations and pay compensation for unused vacations are calculated in accordance with paragraphs 10 and 11 of these Regulations.

13. When determining the average earnings of an employee for whom a summarized recording of working time has been established, except in cases of determining the average earnings for paying for vacations and paying compensation for unused vacations, the average hourly earnings are used.

Average hourly earnings are calculated by dividing the amount of wages actually accrued for hours worked in the billing period, including bonuses and remunerations taken into account in accordance with paragraph 15 of these Regulations, by the number of hours actually worked during this period.

Average earnings are determined by multiplying average hourly earnings by the number of working hours according to the employee’s schedule in the period subject to payment.

14. When determining the average earnings for payment of additional educational leaves, all calendar days (including non-working holidays) falling during the period of such leaves provided in accordance with the educational institution’s certificate are subject to payment.

15. When determining average earnings, bonuses and remunerations are taken into account in the following order:

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 of 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 is not fully worked or time is excluded from it in accordance with paragraph 5 of these Regulations, bonuses and remunerations 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 hours worked. time in the billing period (monthly, quarterly, etc.).

If an employee has worked an incomplete working period for which bonuses and rewards are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining average earnings based on the amounts actually accrued in the manner established by this paragraph.

16. When promoted in an organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration, the average earnings of employees increase in the following order:

if the increase occurred during the billing period, 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 occurrence case, which is associated with the preservation of average earnings, at tariff rates, salaries ( official salaries), monetary reward established in each month of the billing period;

if the increase occurred after the billing period before the occurrence of an event that is associated with maintaining the average earnings, the average earnings calculated for the billing period increase;

if the increase occurred during the period of maintaining average earnings, part of the average earnings is increased from the date of increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

When increasing average earnings, tariff rates, salaries (official salaries), monetary remuneration and payments established to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (interest, multiple), with the exception of payments established to tariff rates, are taken into account. salaries (official salaries), monetary remuneration in a range of values ​​(percentage, multiple).

When average earnings increase, payments taken into account when determining average earnings, established in absolute amounts, do not increase. 17. The average earnings determined to pay for the time of forced absence are subject to increase by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration established for the employee from the date of actual start of work after his restoration to his previous job, by the tariff rate, salary (official salary), monetary remuneration established in the billing period, if during the forced absence in the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration were increased.

At the same time, in relation to payments established in a fixed amount and in an absolute amount, the procedure established by paragraph 16 of these Regulations applies.

18. In all cases, the average monthly earnings of an employee who has worked the full working hours during the billing period and fulfilled labor standards (job duties) cannot be less than the established federal law minimum size wages.

19. For persons working part-time, the average earnings are determined in the manner established by these Regulations.

How to pay for an employee’s business trip: from average earnings or simply pay wages? According to Article 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, and reimbursement of expenses associated with the business trip. Therefore, while the employee is on a business trip he should be paid the average salary. By paying an employee a salary while he is on a business trip, the employer is violating current legislation.

Calculation of average earnings for a business trip

The procedure for calculating average earnings is regulated by Article 139 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation dated December 24, 2007 No. 922. In any mode of operation, the average salary is calculated based on the wages actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period, during which the employee retains the average salary (Article 139 of the Labor Code of the Russian Federation).

Let's see what actions should be performed to calculate the average earnings for the days an employee is on a business trip.

1. Determine the number of days for which the average salary should be paid during a business trip

From the average earnings, only those days of work according to the schedule established by the organization that the employee was unable to work due to going on a business trip are paid. To do this, the accountant must have a time sheet.

2. Determine the amount of payments made to the employee in the billing period

When calculating average earnings, all types of payments provided for by the remuneration system that are used by the employer are taken into account, regardless of the sources of these payments (clause 2 of Resolution No. 922). That is, the calculation includes payments:

• provided for by the remuneration system, for example, the Regulations on remuneration;
• accrued for work.

Payments made during the pay period by other employers should not be taken into account. And bonuses are included in the calculation of average earnings according to the rules of paragraph 15 of Resolution No. 922.

3. Determine the number of days to include in the calculation

The average salary, regardless of the employee’s work schedule, 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 average salary (clause 4 of Resolution No. 922). That is, if an employee was sent on a business trip in August 2014, then the billing period will be the period from August 1, 2013 to July 31, 2014.

The organization may provide for a different period by local regulations if this does not worsen the situation of employees.

According to the norms of paragraph 5 of Resolution No. 922, when calculating average earnings, time and amounts accrued during this time are excluded from the calculation period if:

• the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for by the labor legislation of the Russian Federation;
• the employee received temporary disability benefits or maternity benefits;
• the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
• the employee did not participate in the strike, but due to this strike he could not perform his work;
• the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
• in other cases, the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

4. Calculate your average daily earnings

To do this, divide the amount of payments made by the employer in the billing period by the number of working days worked by the employee in the billing period.

5. Calculate the average earnings for the days the employee is on a business trip

To do this, the amount of average daily earnings should be multiplied by the number of days defined in paragraph 1.

Example of calculating average earnings

A. A. Kochkina was hired at Vector LLC on February 1, 2005. Salary - 40,000 rubles. On February 25, 2006, she was sent on a business trip for 4 days. The billing period is 249 working days. The employee did not fully work them due to illness (8 working days in August of the billing period) and annual paid leave (14 working days in September of the billing period).

In August, A. A. Kochkina received a salary in the amount of 26,086.96 rubles, and in September - 12,000 rubles.

Let's determine the average earnings for the days Kochkina is on a business trip.

1. The number of days for which the average salary should be paid is 4.

2. Determine the payment amounts:

(40,000 rubles x 10 months) + 26,086.96 rubles. + 12,000 rubles

= 438,086.96 rub.

3. Determine the number of days actually worked:

249 - 8 - 14 = 227 days.

4. Determine the average daily earnings:

438,086.96 / 227 = 1,929.90 rubles.

5. Determine the average earnings for the days you are on a business trip:

RUB 1,929.90 x 4 = 7,719.59 rub.

home » Loans » How are salaries calculated on a business trip? Calculation of travel expenses. Are travel allowances taken into account when calculating vacation pay?