How to calculate average daily earnings for a business trip. Business trip time: average earnings or salary? Salary calculation taking into account business trips

There are several reasons why payment based on average earnings is used. A business trip is one of those things. Work-related travel is not uncommon. Of course, the protection of the rights of an employee performing this type of work is regulated by law. And the calculation procedure travel expenses and daily allowances have settled. The employer has no right to violate it.

What is a business trip?

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

However, it is worth remembering that if the work initially involves traveling, then trips to other places cannot be considered a business trip. Accordingly, there is no need to calculate travel allowances here. It is also worth noting that the referral of an employee accepted with the execution of a civil contract will not be considered business trip.

Business trips: laws governing them

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

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

Of course, there are other articles that directly or indirectly touch on many issues related to travel. In particular, they answer the question: “How are travel allowances calculated and what are the features of their payment?”, however, the main ones traditionally include the above.

Who should not be sent on a business trip

Before you understand how travel allowances are calculated, you should understand which employees should not be sent on trips without their consent, and which employees should not be sent even with the employee’s written agreement.

Pregnant women and persons under eighteen years of age cannot be sent on business trips. There are also rules for the following categories of workers:

• Women with children under three years of age.
• Single parents raising a child or children under five years of age.
• Employees who are dependent on disabled children.
• Employees who have a medical certificate that they are caring for a family member.

Documents required for registration of a business trip

In order to legally send an employee on a business trip, it is necessary to prepare the documents correctly. These include an order to be sent on a business trip, a job assignment and documents that actually confirm the employee’s presence on a business trip.

It is worth noting that since 2015 it is not necessary to draw up a job assignment; this is permitted by law. However, in its own way internal order documentation, the employer can adhere to the old rules. This type of management is appropriate for large organizations. For example, this kind of document can be drawn up by a manager structural unit indicating the need for a business trip. This documentation is subsequently reviewed by senior management.

An order to send on a business trip is an integral part of the document flow when a trip occurs. official affairs. The documentation must indicate the details of the organization, employee data, goals and timing of the trip. The order is filled out according to the unified form No. T-9. In the case of drawing up an official assignment, this fact is also indicated in the order.

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

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

There are situations when it is necessary to increase the length of an employee’s business trip. In this case, you need to fill out an additional package of documents. These include:

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

Payments due to an employee on a business trip

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

• Daily allowance.
• Direct payment of travel allowances for each day of work while away.
• Reimbursement of expenses that the employee incurred in connection with a business trip, for example, amounts for tickets or rented accommodation.

First steps in accounting: daily allowances, travel allowances and advances

After the referral order is ready, the employee must be given an advance. It includes daily allowances for the entire period of the trip, as well as the estimated amount of expenses. It is worth noting that the issue can be carried out either in cash or by transfer to the employee’s card.

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

After the employee returns, the accountant recalculates. The results are summed up and it becomes clear what amounts were spent. In conclusion, the employee is either paid the missing amount or the overpaid amount is withheld.

Payment for travel allowances. Basic formula

How are travel allowances calculated? Before you accrue any funds to an employee, you should calculate them. Please remember that payments are made based on average earnings. The business trip is paid in amounts calculated according to the formula. The following indicators are taken for calculation:

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

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

Number of days: an important factor!

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

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

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

Payment for travel allowances. Holidays

It should be noted that payment for such a plan as daily allowance and travel allowance on holidays requires special clarification. Thus, daily allowances are paid for each day that a person spends on a business trip. This includes holidays and weekends. Despite the fact that the employee was not engaged in work on those days.

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

Example of calculating travel allowances

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

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

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

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

Accrual of travel allowances: postings

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

• Debit 26 (20, 23, 25) - Credit 71. This entry reflects the acceptance of travel expenses on the date when the advance report was submitted.
• Debit 71 - Credit 50 (51) - describes the process of paying funds according to an advance report to an employee.
• Debit 26 (20, 23, 25) - Credit 70. Travel allowances have been accrued to the employee.

What is a daily allowance? Features of accrual

Daily allowances are amounts that are aimed at reimbursing the employee’s expenses associated with living in another locality. Their payment is regulated by law. The payment is made for each day you are on a business trip, including days en route.

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

It is worth noting that the daily allowance prescribed for trips abroad is accrued for the day when the employee leaves the Russian Federation and for the day when he arrives back. That is, upon arrival in the country at nine in the morning, the whole day will still be paid according to the amount of daily allowance for a foreign business trip.

Daily allowance for a business trip of one day

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

At the same time, business trips within the country are less profitable. No daily allowance is accrued for this day. However, it is worth remembering that this is only relevant when the day of departure and arrival coincide. If the departure was at eleven in the evening of the previous day, then the business trip is considered a two-day trip.

Most enterprises face the need to send subordinates. These are both long-term and short trips over long and short distances, the duration of which is determined by the manager based on the volume, complexity and other features of the official assignment. At the same time, it is important not only to organize the trip, but also to correctly calculate travel allowances.

Calculation of travel allowances in 2018

A business trip (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. The order is issued in writing, for example, in the form of an order.

The following are not considered a business trip:

• travel as part of traveling work;
• work on a rotational basis.

Calculation of average earnings

Subordinate leaves official workplace to achieve production or business purpose, therefore receives payment in the amount of average earnings.

For calculation average daily earnings It is necessary to divide the income received over the previous 12 months by the number of days worked during the same time. The total is multiplied by the number of business trips. The result is the amount of remuneration for a person on a work trip.

In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time he actually worked for the previous 12 calendar months

When an employee was hired less than a year ago, the time worked at the time of departure is used for calculation. If a person who has just completed a contract is sent on a business trip, payment is made according to the official salary.

Table: determining average daily earnings for a business trip

What is not included in the calculation of average earnings

When calculating average earnings, periods and amounts paid for them must be excluded from the calculation period if:

• was retained by the employee average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child;
• 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 was unable to 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.

Time spent on sick leave is not included in the calculation period of average earnings, and payments for it are not taken into account

Example of calculating average earnings

The employee was hired by the organization on October 22, 2015. The date of departure for the business trip is 09/06/2017 (Wednesday). Return date is 09/15/2017 (Friday). The company operates on a standard five-day week.

The period for calculating payment for business trips is from 09/01/16 to 08/31/17. Not included:

• 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 09/01/2016 to 09/05/2016).

During the specified 12-month period earned:

• salary - 465,000 rubles;
• vacation pay - 33,000 rubles;
• sick leave - 3,800 rubles.

Estimated amount = 465,000 rub. (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 rubles. / 204 = 2,279.41 rub.

Travel days for payment = 7 (weekends are not paid, since no work tasks were performed).

Average earnings during a business trip = RUB 2,279.41. *7 = 15,955.87 rub.

Calculation of daily allowances

Per diem is an additional expense associated with living outside your place of permanent residence. The employee is entitled to daily allowance for all days of his stay on a business trip. Weekends and non-working holidays, travel time (including forced stops) are also paid. Daily allowances are not accrued for one-day business trips within Russia.

To calculate the daily allowance, you need to determine the duration and distance of the trip. If a person from a business trip can come home every day, per diem is not paid. This possibility is determined by management depending on the remoteness, transport accessibility, the nature of the assigned task, and the need for conditions for the subordinate to rest.

The amount of daily allowance is not limited by law, but must be regulated by a collective agreement or other local act. In addition, maximum amounts not subject to taxation have been approved. And since 2017, not only personal income tax, but also insurance fees are charged on funds exceeding the norm. The norms are:

• no more than 700 rub. for each day you are on a business trip in the Russian Federation;
• no more than 2,500 rub. for each day you are on a business trip abroad.

Daily allowances are paid for every day, even for incomplete ones, that is, if an employee’s train leaves at 23:50, then he is also entitled to daily allowances for that day

For example, a person went on a business trip on Sunday 02/04/2018 and returns on Saturday 02/10/2018. For 7 days of business trip with the established amount of 500 rubles. per day total amount daily allowance will be equal to:

500 rub. * 7 = 3500 rub.

To send an employee abroad, in addition to the basic rules, you need to take into account certain specifics. The local document establishes different amounts for travel time for the territory of Russia and for other states. When crossing the border from Russia, daily allowances are paid in foreign currency, as when staying abroad. On the day of return to Russia - in rubles.

For example, an employee is sent on a business trip from Moscow to Paris. The plane departs from Moscow on April 8 at 19.45 and arrives in Paris on the same day at 21.40. The daily allowance for April 8 must be paid to the employee in foreign currency.

If an employee flew on April 8 at 19.45 from Paris to Moscow, the daily allowance would have to be paid in rubles.

SPS "ConsultantPlus"

If a person travels to two countries (or more), the daily allowance for the day of crossing the border is paid in foreign currency in the amount required for the place of arrival.

For example, in local normative act The organization has established the following daily allowance: 2,000 rubles. - for business trips to the CIS countries, 2,500 rubles. – on business trips to European Union countries. The posted worker flies to Berlin from Moscow on April 8, and to Minsk from Berlin on April 9. For April 8, he is paid daily allowance in euros in the amount equivalent to 2,500 rubles, and for April 9 - in Belarusian rubles in the amount equivalent to 2,000 rubles.

SPS "ConsultantPlus"

Border crossing is tracked using marks in the employee’s international passport. Daily allowances in foreign currency are issued at the current exchange rate on the day the daily allowance is calculated.

Video: daily allowances in 2018

Paying sick leave on a business trip

If an employee falls ill on a business trip, the task is suspended until the person is ready to work. In such a situation, the trip needs to be extended.

First of all, the sick person should contact medical institution to record your condition and receive a confirmation certificate. Temporary disability benefits will be paid in the usual manner and only after the company’s accountant has been provided with sick leave.

For sick days, average earnings are not calculated, but benefits are paid.

For the sick enterprise:

• reimburses money for rented housing if he was not treated in a hospital;
• pays per diem for all days, even when he is unable to complete a task or return home.

Travel expenses and vacation pay calculation

The calculation of vacation pay does not include periods of employee absence provided by average earnings. A business trip is excluded from the calculation of vacation pay, because a person leaves his workplace, albeit for work needs.

Video: paying for a business trip on a day off

Business trip at someone else's expense

Travel expenses can be covered by the host party if an appropriate agreement has been concluded between it and the employer. At the same time, the employer still arranges the trip, accepts reports on the business trip and payment of expenses in this situation.

The receiving party will reimburse:

• living expenses (hotel, hostel, rental housing); the fact of renting housing should be confirmed with documents (checks, receipts);
• expenses for means of transportation - depending on its type (bus, plane, train). If the secondee has chosen personal vehicles, then payment for fuel is made on the basis of the waybill submitted to the accounting department and receipts from the gas station. Taxi services are not refundable.

Daily allowance, as well as average earnings, as well as third-party expenses of the employee (communications, visa, etc.) are provided by the employing organization, unless other provisions are approved by a pre-concluded agreement.

Help - calculation of travel allowances

The calculation certificate provides primary accounting documentation. It is written out so that there is an additional legal basis for fixing specific amounts of travel expenses.

There is no statutory standard for an accounting statement. It is better for organizations to draw it up themselves, taking into account individual business subtleties and differences in office work, and approve it by an act of the head of the company or accounting policy.

As a rule, only the company’s accountant is responsible for filling out the accounting certificate form.

To issue a travel allowance certificate, you need to indicate in it the details provided for primary documents in Art. 9 of the Law “On accounting» dated December 6, 2011 No. 402-FZ:

• Title of the document;
• date of compilation;
• name of the organization or individual entrepreneur;
• type and amount of travel expenses;
• Full name of the person who compiled the document.

Salary calculation taking into account business trips

Salaries during a trip are accrued only for working days of the organization and the sent employee. Therefore, it is important to monitor the time sheet, especially if the enterprise operates on a non-standard schedule. If weekends fall within a business trip interval, they should not be paid. However, if a person spent his day off on the road to or from his destination, or performed labor functions, he receives double or single pay with additional time off.

During the business trip, regular salary should not be accrued. A person is entitled to average earnings, even if the trip lasts only one day.

When calculating wages, they rely on time sheets

Example: how to calculate and pay for a business trip in 2018

The employee was employed on January 1, 2017 and receives 25,000 rubles. I went on vacation from 07/10/2017 to 07/23/2017. Seconded for the period 01/22/2018–01/24/2018.

Billing period: January 1 - December 31, 2017. Number of days: 237 (247 workers in 2017 minus 10 vacations).

Average earnings are calculated as follows:

• 11 months for 25,000 rubles;
• in July - 25,000 rubles. x 11 days / 21 days = 13,095.24 rubles;
• total - 25,000 rubles. x 11 m. + 13,095.24 rub. = 288,095.24 rub.

Average earnings: RUB 288,095.24. / 237 days = 1,215.59 rub.

Business trips are paid in the amount of: RUB 3,646.77. (RUB 1,215.59 x 3 days).

We calculate the salary: 25,000 rubles. / 17 days × 14 days = 20,588.23 rub.

The employee’s total January income will be: 20,588.23 + 3,646.77 = 24,235 rubles.

Example. Salary calculation for January 2018, if the employee was on a business trip.

P.R. Kolosov was on a business trip from January 9 to January 12, 2018, during which he received an average salary of 9,000 rubles. Kolosov's salary - 42,500 rubles. Salary for 13 days of January - 32,500 rubles. (RUB 42,500: 17 days × 13 days). In total, Kolosov earned 41,500 rubles in January.

Since the business trip caused the person to lose his salary, the company management, on its own initiative, provided Kolosov with paid time off.

BSS "System Glavbukh"

When a subordinate is sent on a part-time basis, the average salary is also calculated, calculated according to general rule. The amount of compensation for additional travel expenses is also not related to the work schedule; they are paid on a general basis in full.

Issues related to business travel expenses are of great relevance. Accounting for them is simple, but requires attention and strict adherence to the rules. You should remember about the excluded income and periods from the calculation of average earnings, the calculation of daily allowances, especially for trips abroad, the calculation of wages of business travelers and reporting.

Paying for business trips is not an easy issue. After all, usually any trip and work outside of a permanent place entails increased expenses for the business traveler. Additional costs are also borne by the employer, who is obliged to reimburse the employee for his expenses. However, the amounts of expenses and reimbursements may have tax consequences for both the employee and the employer.

It is worth recalling that, according to current legislation, 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. Employees who are members of the labor relations with the employer on the basis of his written solutions. Seconded workers have the right to guarantees and compensation established by Russian labor legislation.

Guarantees and compensation for business travelers

When sending employees on business trips, the employer is obliged to maintain their places of work (positions) and average earnings, as well as reimburse expenses associated with the business trip, namely:

1. Travel expenses;
2. Expenses for renting residential premises;
3. Additional expenses associated with living outside the place of permanent residence (per diem);
4. Other expenses incurred by the employee with the permission or knowledge of the employer.

It is important to emphasize that on business trips not sent persons working under civil contracts, as well as employees whose permanent work, in accordance with employment contracts carried out on the way.

At the same time, employees working remotely, as well as homeworkers, can be sent on business trips. When making a business trip, for example, from a place of permanent work (stationary workplace or from home) - to the location of the employing organization (by written order of the employer). Consequently, they can count on appropriate guarantees and compensation. This position was once again confirmed by specialists from the Russian Ministry of Labor in a letter

A trip by an employee sent on a business trip based on a written decision of the employer to a separate unit of the sending organization (representative office, branch) located outside the place of permanent work is also recognized as a business trip.

...we believe that the trip remote worker to the employer's head office is a business trip.

Letter from the Russian Ministry of Labor

Thus, the legislation establishes a special procedure for remuneration of personnel when performing official assignments of the employer outside the place of permanent work, and also provides for compensation for relevant expenses.

( , And Labor Code RF)

Before we begin to describe the calculations, we will outline the basic rules and procedure for business trips, and list the documents that must be drawn up by the employer and the employee in the process of registering a business trip.

Procedure for business trips, payments and compensation

If there is a need to send an employee on a business trip, the following procedure is followed:

Note to points 2 and 3: Currently, the ID and job assignment are optional documents. However, it is recommended to draw them up so that there are no disputes with the Federal Tax Service.

Documentation of a business trip

It is important to remember that only a properly executed business trip can guarantee the preservation of wages and the covering of all necessary expenses associated with it. However, in practice, questions and disagreements often arise regarding reimbursement of travel expenses. In this case, our lawyer will help resolve most of the issues by providing a free online consultation.

So, travel allowances are paid on the basis of the following documents:

1. Order to go on a business trip;
2. A travel document with a note indicating arrival and departure from each destination (including the organization that sent the employee) with signatures of authorized persons and seals of the relevant organizations;
3. Advance report, which describes in detail the receipt and expenditure of the amounts issued;
4. Documents confirming the expenses incurred by the employee (tickets, invoices, checks, etc. For convenience, they are pasted on a sheet of paper and attached to the expense report);
5. A time sheet for the period of work in which the business trip was made - to calculate wages for the days of departure.

The Ministry of Finance of Russia, when considering the issue of insurance premiums and personal income tax when compensating employees with a traveling nature of work for expenses associated with business trips, expressed the following opinion:

“In the absence of documents confirming employee expenses, compensatory nature These payments and the indicated income are subject to income tax individuals according to established order".

A posted employee is entitled to the following types of payments for work outside the permanent workplace:

Calculation of earnings for the period of being on a business trip is based on the average salary of the employee. The first rule in this regard is the procedure for determining the period of work for which income data is taken into account:

After determining the billing period, it is important to correctly exclude from it the days when, while receiving various types of payments from the organization, the employee did not actually work. Among them:

• Days spent on sick leave and maternity leave;
• Days paid at the average salary (vacation, business trip);
• Days of downtime due to the fault of the employer;
• Leave at your own expense and leave to care for a child;
• The period of a strike without the participation of this employee;
• Special days off established by law for caring for a disabled child.

Average income for a period of part-time work is calculated based on the actual time worked. When accounting for working hours in total, the calculation is made based on average hourly earnings.

To determine the amount you will need to do the following:

1. Payments accrued to an employee for the calculation period should be divided by the amount of days worked from the same period;
2. The resulting amount is multiplied by the number of business trip days.

When calculating the average salary for travel payments, the following situations often arise regarding the ratio of the employee’s regular daily salary to the average:

1. When the average salary exceeds the regular salary, travel allowances are made at the average;
2. If the average earnings are lower than the daily salary, local regulations (legal acts) of most organizations allow additional payments to be made in order to avoid infringement of the rights of workers.

In practice, very often there are cases when a person has to spend his weekends on a business trip:

1. Directly performing official duties;
2. While on the road to your destination or returning home.

In such a case, the legislation contains rules establishing the following remuneration options:

• Double payment;
• Single payment with the provision of time off upon arrival at the place of work.

The controversial issue regarding payment for subsequent trips to work for an employee to whom “double payments” were made does not currently have a clear answer. An unofficial interpretation from government sources calls not to take into account double payment for business trips during the period of calculating the average salary.

How are travel allowances paid - daily allowance calculation

Payment of daily allowances is mostly regulated by collective agreements or other local acts legal entities. And the main limitation for the employer in determining the amount of such payments is the imposition of personal income tax (NDFL) on amounts exceeding the limit. In accordance with this criterion, the amount of daily daily remuneration for posted workers in most companies does not exceed 700 rub.— the amount of daily allowance for a business trip in 2020 in Russia and RUB 2,500. - on a business trip abroad.

As noted earlier, the specifics of a one-day business trip involve, in most cases, arriving home on the day of departure. Daily payments are intended to reimburse the employee’s expenses caused by a round-the-clock stay outside his home, in a foreign settlement. In this regard, daily payments for a one-day business trip are subject to personal income tax. The only exception to this rule is one-day business trips, for which the employee receives half of the daily compensation established by the organization.

Important features of this type of travel allowance are:

• the absence of a legal requirement for documentary evidence of their expenditure by a business traveler;
• accrual of daily allowances for each day of business travel, including holidays and weekends.

There are some specifics in calculating daily allowances for payment of foreign business trips:

1. Daily allowances are issued in foreign currency at the rate existing at the time of issuance of funds;
2. It is advisable to pay daily allowances for the last day of a foreign business trip in the amount established for domestic trips (700 rubles), which is associated with crossing the border of the Russian Federation on that day (tax authorities, when giving such recommendations, refer to clause 18 of the Regulations on Business Travel).

Some companies practice paying the traveler's meals in full instead of paying per diem.

Calculation of travel allowances with excluded days

Example:

An employee's salary from June 1, 2018 to May 31, 2019 is 5,000 rubles. From June 1, 2018, 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) of 2017, inclusive.

Business trips= Salary: 29.4 days. *(M + (29.4 days : Kdn1 * Kotr1) * D

Business trips= 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;
  • Cotr1 - the number of calendar days in “incomplete” months falling on the time worked.

Payment for business trips - reimbursement of expenses

Compensation for expenses incurred by a person in connection with his stay on a business trip is also regulated by local regulations legal entity, but is limited by the need to pay personal income tax. Thus, the following types of travel expenses are not subject to taxation and insurance:

• For travel (including baggage allowance);
• For renting housing;
• For communication services;
• For international passport and visas;
• For currency exchange.

At the same time, housing rental costs are exempt from tax with a certain limit on their daily amount:

• 700 rub.– for business trips within the Russian Federation;
• 2,500 rub.- for business trips abroad.

An important rule for exempting the listed expenses from personal income tax is their documentary evidence. The following are considered supporting documents:

1. Travel ticket, paper printout of electronic travel document, boarding pass, cash receipt from a taxi, documentation confirming the use of personal transport - to confirm transportation costs;
2. An invoice or cash receipt from a hotel, rental agreement, contracts, invoices, checks for payment of real estate services - to confirm living expenses;
3. Invoices for payment of communication services, lists of telephone calls, luggage check - to confirm other expenses.

Local regulations of the employing organization may provide for any other types of travel expenses and their restrictions, and even payment of expenses without presenting supporting documents.

In conclusion, we note that any violation of the rights and interests of an employee, including incorrect calculation of travel allowances, can be appealed by him in court. You can also find answers to other questions on the topic, for example, on our website.

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 the billing period, including bonuses and remunerations taken into account in accordance with paragraph 15 of Regulation No. 922, by 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, 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.

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.

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By sending an employee to another location for a certain period of time to complete a production task, the employer enters into a special relationship with the posted employee.

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Russian legislation describes in detail the emergence, formation and development of all stages of a business trip, including conditions, requirements and standards.

There are significant differences between a business trip and the traveling nature of work:

Normative base

The Labor and Tax Codes of the Russian Federation, Government Decrees, instructions, regulations and clarifications of the Ministry of Finance of Russia - this is not a complete list of regulatory documents regulating the business trip process.

You can download some documents here:

What is included in the payments?

An organization, when sending an employee for a specific period to complete a production task, is obliged to compensate for the costs associated with the implementation of this assignment:

• daily allowance;
• costs for renting residential premises;
• expenses necessary for travel to the place of business trip (round trip);
• other expenses necessary to complete the task and agreed with the administration of the enterprise.

By average earnings or by salary?

How to pay expenses? The posted employee is retained at his permanent place of work.

The algorithm for calculating payment to an employee who is away is prescribed by regulatory documents and is reflected in the internal regulations of the organization.

An exception to the rule is , which is calculated at an increased rate from the salary.

When is an additional payment for travel allowance possible?

Although labor legislation guarantees the preservation of wages at a permanent place of work; many employers pay additional bonuses to seconded workers.

The amounts of additional charges are reflected in the amount approved by the enterprise. In most cases, this applies to cases where the average earnings are significantly lower than the “salary” payment.

Organizations have the right to charge additional amounts to the norms for the payment of daily allowances established by law.

All payments made in excess of the norm must be specified in local regulations.

The Regulations on Business Travel reflect the following issues:

• regulations and amount of compensation for required payments (housing rental, travel expenses);
• algorithm for interaction between employee and employer in various situations;
• scroll necessary documents provided after a business trip;
• description of individual rules of conduct for posted workers;
• other additional standards, the application of which does not worsen the position of personnel in comparison with those adopted by law.

All additional conditions are reflected:

• to a specific employee.

Payment for business trips in 2020

General scheme

The answer to the question “How is a business trip paid?” is provided in an algorithm of actions approved by law.

The emerging production need for a business trip is reflected in a written decision of the employer using one of the following forms:

• (unified form No. T-9 or T-9a);
• order.

Forms can be downloaded here:

Since 2020, the requirement to fill out travel certificates and the business trip logbook have been abolished.

The fact that the employee is “at the place of requirement” in 2020 is confirmed by the following documents:

• for payment of travel to the destination and back;
• invoice and cash receipt for the use of the hotel room
• lease agreement and receipt of funds for rent of temporary housing.

Upon returning to his permanent place of work, the employee draws up memo(free form) indicating the actual period of stay at the point of departure, if the trip was carried out:

• official transport;
• personal vehicle;
• transport used by proxy.

At the end of the business trip, the employee draws up an advance report, attaching all supporting documents (transport tickets, receipts for housing, waybills, documents for fuel consumption, cash and sales receipts for additional costs).

The daily allowance is limited to the number of days you are on a business trip.

The advance report is checked by the economic service of the organization and approved by the manager.

Then the previously issued advance funds are recalculated and the final result for the report is displayed:

• the employee is given the amount spent in excess of what was previously received;
• the employee returns the remaining funds to the company's cash desk.

For the days spent at the point of secondment, the employee is accrued wages based on average earnings.

Reasons for payments

Based on a business trip order, which indicates the following data:

• statutory details of the organization;
• registration number and document date;
• individual data of the employee sent on a business trip;
• the purpose of the production task;
• dispatch point;
• date of arrival at the site;
• the total period for completing the task;
• way to travel;
• source of travel funding.

The accounting department of the enterprise calculates the advance amount for the upcoming business trip. The employee receives the amount due to him according to the cash receipt order.

Upon return, the employee submits all received checks, receipts and other supporting documents along with the expense report.

The basis for additional payments will be the recalculation of previously received advance amounts, taking into account the submitted documents.

Payment days

The amount of time required to calculate the daily allowance is determined by the documents attached to the expense report.

The dates of arrival and departure are reflected in transport tickets, the period of stay is reflected in the hotel bill.

Daily allowances are paid for each day you are on a business trip, i.e. for a calendar number of days.

Payment at the average salary is made based on the working time schedule filled out by the receiving party.

Calculation of average earnings

The work of an employee sent on a business trip is paid based on the calculation of average earnings.

The sequence of actions is determined by regulations:

• By calculation, the total amount of wages accrued to the employee for the 12 months preceding the period of business trip is determined.
• Accruals that cannot be included in the basic salary are excluded (for example, or).
• The number of days actually worked by the employee is determined. Last year, excluding periods of illness, business trips and other absences from permanent work.
• By dividing the total earnings for the last 12 months by the number of days worked in the same period, the average salary is found.

Time tracking

An employee arriving at a business trip is subject to the working hours of the receiving party.

Upon returning to your permanent place of work, you submit it to the economic services of the company, completed at the place of business trip.

It should be taken into account that payment based on the submitted timesheet is made taking into account individual schedule employee at their main place of work.

Daily allowance

A posted employee is guaranteed to receive fixed amounts for each day that fall under the concept of “daily allowance.”

The total number of days for calculation includes:

• all travel days to arrive at your destination and back;
• every day you are at your destination, including weekends and holidays.

The daily allowance for one day is legally established at 700 rubles in the Russian Federation and 2,500 rubles. - on business trips abroad.

Enterprises have the right to pay daily allowances in excess of the established norms, having fixed their amounts of additional payments in local regulations.
The posted worker does not have to report on the daily allowance used.

Reimbursement

Expenses made within reasonable limits, in accordance with the law, and documented, are subject to monetary compensation.

However, often subjective needs or production needs force the posted worker to incur additional expenses.

Made in agreement with the management and enshrined in the Regulations on Business Travel, these costs are also accepted by the administration of the sending organization for reimbursement.

During the journey

According to the primary documents attached to the advance report (air, railway or car tickets), the employee is paid the cost of travel.

When using official or personal transport, travel expenses are reimbursed based on the presented waybill and gas station cash receipts.

Arbitration practice shows that economically justified costs for taxi services can be included in the fare.

Nutrition

The list for reimbursement of travel expenses does not include a separate item for food. These costs are included in the “per diem” group.

If in the documents for payment for a hotel room the cost of breakfast is highlighted as a separate line, then, when accepting the entire amount for payment for accommodation, it is necessary to make an adjustment to the calculation of the daily allowance for the amount of payment for food.

The Business Travel Regulations may stipulate a condition when food services are accepted for payment without adjusting the amount of daily allowance.

In this case, the cost of breakfast:

• excluded from income tax calculations;
• taken into account for personal income tax and insurance premiums.

Accommodation

There is no legally established limit for payment of compensation for the rental of residential premises; an important condition for this is the economic benefit of the expenses incurred.

In the Business Travel Regulations, it makes sense to note the permitted “class” of hotel services, depending on the regular position of the posted employee.

Are baggage and insurance covered?

Although the insurance fee included in the price of the ticket is not considered a travel expense, it is, at the same time, included in the taxation of profits, and therefore can be accepted for payment.

Reimbursement of the cost of luggage is purely individual. Each specific case must be considered from the point of view of economic benefit and production necessity.

Including payment for the cost of insurance fees and luggage in the list of accepted expenses approved by local regulations will eliminate possible problems.

Nuances

A business trip is a very capacious and large-scale concept. And, no matter how well one understands this issue, many doubts can always arise.

If there is no average salary (worked for less than a year)

To calculate the average salary for a year not fully worked, another calculation period is taken as the basis, equal to the actual time of work for this enterprise. The number of working days is also calculated for the same time period.

If the days fall on weekends or holidays

Performing official duties on weekends or holidays is paid no less than 1.5-2 times the salary according to the staffing schedule.

It should be borne in mind that payment is made only if the employee actually worked on these days.

Travel time is not considered working time and payment for this period is not made.

According to the standards set out in the Regulations on Business Travel, travel time that falls on a weekend or holiday can be compensated by providing time off with pay in the amount of 1-fold.

Example:

Engineer Petrov V.P. (Vympel LLC, Moscow) was sent on a business trip to the company's branch (Perm) from June 8 to install technological equipment for a period of 10 days. Installation and assembly were carried out urgently, so Petrov V.P. worked on weekends and holidays on June 11, 12 and 13. Upon returning to the company's head office, the engineer wrote about the provision.

The employee was given time off. Payment for work on weekends and holidays from June 11 to June 13 was made in a single amount.

If the business trip is at the expense of the host party

Organizations enter into a written agreement, which records the fact of reimbursement of travel expenses by the receiving party.

Payments during a shift schedule

Remuneration based on average earnings occurs for actual shifts of attendance, based on the employee’s work schedule at the main place of work.

Work shifts that coincide with the main schedule are paid according to average earnings.

Days of work during the business trip period that coincide in time with weekends at the permanent place of work are calculated at the weekend rate.

Example:

Technologist Ivashchenko R.I. (Rost LLC, Penza) was sent on a business trip from June 6 to check the work of the branch in Noyabrsk for a period of 9 days. At the main place of work, the technologist worked on shift schedule 2/2. June 6 and 14 – travel time.June 12 Ivashchenko R.I. did not work because the branch employees had a day off.

During the work on June 7, 10, 11, Ivashchenko R.I. wages were calculated based on average earnings.

Execution period labor responsibilities On June 8, 9 and 13, they were paid double, in accordance with the Business Travel Regulations and the employee’s written statement.

Part-time payment

When going on a business trip, a part-time worker at another place of work draws up an administrative document.

Payments to piece workers

When calculating payments to seconded employees who are on piecework pay, the average hourly earnings are taken into account to determine the amount of payment.

If there are no supporting documents

The business trip was successful, the employee returned to his main place of work. When preparing the expense report, it was discovered that many supporting documents were missing.

What to do? We need to try to restore it.

If it is impossible to document the necessary information, the head of the enterprise decides to accept the expenses for accounting.

The amount of unconfirmed payments is compensated to the employee. But it is no longer taken into account when calculating income tax.

In addition, personal income tax and insurance fees are charged.

How to pay without a boarding pass?

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