Business trip: types, terms, who can and cannot be sent 2020

What is a business trip and legal regulation

Article 166 of the Labor Code defines a business trip. This is an order from the enterprise administration to an employee to perform tasks that require the personal presence of a representative. For example, a structural unit is located in another city and an urgent need to conduct an audit.

Article 168 of the Labor Code defines the costs that the administration is obliged to reimburse. This applies to government organizations and private enterprises.

The execution of work assignments is regulated by Ministry of Finance Instruction No. 62. The regulations on business trips, approved by Resolution No. 749 of the Government of the Russian Federation, did not cancel the instructions, but made a number of changes. Paragraph 11 of the document, in addition to travel expenses, rental housing and daily allowances, allows compensation for other expenses in agreement with the head of the enterprise.

A business trip includes the concept of employee travel:

for the acquisition of inventories;
for carrying out major repairs;
on preparation and improvement of qualification level;
to participate in meetings of joint stock companies.

The official assignment is carried out on the basis of the order of the manager. If an employee performs work that requires constant travel, this does not apply to business trips.

If an enterprise sends a worker on a business trip abroad, registration is carried out in accordance with the laws of the Russian Federation. The specifics are set out in the above-mentioned resolution No. 749. If a citizen is sent to a branch of an enterprise abroad or in another city, this is also the fulfillment of an official assignment.

You can send a person who works remotely on a business trip, the main thing is that he is on the staff. Only such employees are administratively subordinate to the manager.

To arrange a trip, the administration of the enterprise issues an order, which reflects:

Purpose and duration of the task.
Conditions that apply to the performance of work.

The employee is paid travel expenses and issued a certificate.
An employee’s refusal of an official assignment is equivalent to a violation of labor discipline, except for the grounds that give such a right. At the end of the trip, the worker reports in writing. Business assignments are divided into two types: within Russia and abroad.

In addition to these types, it is customary to divide work trips into the following types:

planned and not according to plan;
short-term: for one day and long-term;
for one employee and group.

Legislative provisions for the period of business trip determine benefits and compensation. Salaries are calculated according to the average income of the employee.

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Business trip - the essence and differences from a business trip

The main regulatory framework that regulates the relationship between the manager and the posted employee is Chapter. 24 TK. It contains information about the meaning of the term “business trip”, includes guarantees and the availability of compensation for employees. When arranging a business trip, managers are required to rely on Art. 166, 168, 167. A business trip is a trip by an employee according to the order of the manager for a specific period to perform work tasks outside of a fixed place of employment.

In accordance with clause 3 of the Regulations on the specifics of sending employees on business trips, regulated by the approved Government Decree No. 749 of October 13, 2008, the place of permanent employment is the actual or legal location of the company (depending on the position) in which the employee works. A business trip, in contrast to a business trip, can be recognized only when for a citizen this is not standard work carried out on the road or the work is not of a traveling nature (forwarders, truck drivers, couriers and similar professions) - in accordance with Part 1 of Art. 166 TK.

A trip for the purpose of fulfilling work purposes in another area must meet the following criteria:

the assignment is carried out outside the permanent place of employment;
the trip is limited to certain exact dates;
the employee does not perform his own work while on the road.

In this case, a business trip also refers to a trip during which an office employee goes to another division or branch of the company located in another area. The purpose of the business trip is a work assignment received by the employee and documented in the appropriate documentation. There are two types of trips - business trips abroad and local ones.

Local business trips involve the movement of employees within the Russian Federation.

Divided by:	There are:
by duration;	long-term and short-term;
number of participants;	group and single;
planning;	unscheduled and planned.

The deadline is determined by the manager and depends on the difficulty and volume of existing work tasks. Short-term ones can last from 1 to several days, while the maximum duration is not defined by law, although before the latest amendments the longest period was 40 days, and for construction specialties the longest business trip was 1 year.

The manager can send an employee on business trips unlimitedly, but the length of the working day and weekends must be taken into account.

Travel time

Explanations regarding the duration of the trip are provided by Regulation No. 749, which states that the day of departure and arrival is included in the period of the business trip. If departure is before the end of the day, this day is the beginning of the execution of the order. If the departure time is after 24:00, another day begins.

The law allows you to adjust the travel period depending on the circumstances.
If the employee completes the task ahead of schedule, he can return to his permanent place of work. Illness is the basis for extending the period; for changes, a special order is issued. There is no rule in the Labor Code that determines the duration of a business trip. Previously, the maximum period was no more than 40 days. The manager is currently installing it.

In this case, the following requirements must be met:

Drawing up an order indicating the purpose, city or country, approximate time for completing tasks.
The presence of an employment agreement, if the employee is not officially registered, he has the right to refuse.
An employee's functional responsibilities should not be in the nature of constant travel; a business trip does not last indefinitely.
Order end time.

In other cases, work can be regarded as a transfer to another organization, which is provided for in Art. 72 Labor Code of the Russian Federation.

Business trip destination

If production activities involve frequent business trips of employees, then a schedule is drawn up. Based on the document, an order is issued and an official assignment is drawn up.

On the appointed day, the worker receives a travel allowance, leaves the enterprise and hits the road. A note about the business trip is made in the exit schedule, and work activities take place in a new place.

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When the task is completed, the worker comes back and submits a report that reflects information about the completion or lack of results and the reasons. The employee is required to present travel tickets and documents of residence.

Payment for business trips is regulated by Art. 167 Labor Code of the Russian Federation. Salaries are calculated on a daily basis. For the calculation, 12 months are taken that precede the travel time.

When an employee worked less, income for the actual time worked is taken into account.

If the work activity lasted several days, the following is not taken into account when determining the average salary per day:

maternity leave;
temporary disability benefits;
payment for downtime days;
other compensation when an employee received money but did not work, for example, during downtime.

To determine the average income per day, the salary for the entire time is summed up and divided by the number of days when the worker performed functional duties. The resulting amount is then multiplied by the number of days of business travel. This amount is an advance payment for which the employee must account for upon arrival.

If the amount received is less than the average monthly income, the administration pays extra. The accrual of additional funds is provided for by internal regulations. If it exceeds the average daily income, the advance is calculated according to this indicator.

Decree of the Government of the Russian Federation of October 13, 2008 N 749

On the specifics of sending employees on business trips

In accordance with Article 166 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. Approve the attached Regulations on the specifics of sending employees on business trips.

2. The Ministry of Health and Social Development of the Russian Federation must provide clarifications on issues related to the application of the Regulations approved by this resolution.

Chairman of the Government of the Russian Federation V. Putin

Regulations on the specifics of sending employees on business trips

1. These Regulations determine the specifics of the procedure for sending employees on business trips (hereinafter referred to as business trips) both on the territory of the Russian Federation and on the territory of foreign states.

2. Employees who have an employment relationship with the employer are sent on business trips.

3. For the purposes of these Regulations, the place of permanent work should be considered the location of the organization (a separate structural unit of the organization), the work in which is stipulated by the employment contract (hereinafter referred to as the sending organization).

Employees are sent on business trips by order of the employer for a certain period of time to fulfill an official assignment outside their place of permanent work. A trip by an employee sent on a business trip (hereinafter referred to as the employee) by order of the employer or a person authorized by him 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.

Business trips of employees whose permanent work is carried out on the road or has a traveling nature are not recognized as business trips.

4. The duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the official assignment.

The day of departure on a business trip is the date of departure of a train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival from a business trip is the date of arrival of the specified vehicle at the place of permanent work. When a vehicle is sent before 24 hours inclusive, the day of departure for a business trip is considered the current day, and from 00 hours and later - the next day.

If a station, pier or airport is located outside a populated area, the time required to travel to the station, pier or airport is taken into account.

The day the employee arrives at his place of permanent work is determined similarly.

The issue of an employee’s attendance at work on the day of departure on a business trip and on the day of arrival from a business trip is resolved by agreement with the employer.

5. Payment for an employee if he is involved in work on weekends or non-working holidays is made in accordance with the labor legislation of the Russian Federation.

6. The purpose of the employee’s business trip is determined by the head of the sending organization and is indicated in the job assignment, which is approved by the employer.

7. Based on the employer’s decision, the employee is issued a travel certificate confirming the duration of his stay on a business trip (date of arrival at the point(s) of destination and date of departure from it (them)), except for the cases specified in paragraph 15 of these Regulations.

The travel certificate is issued in one copy and signed by the employer, handed to the employee and kept by him for the entire duration of the business trip.

The actual period of stay at the place of assignment is determined by the marks on the date of arrival at the place of assignment and the date of departure from it, which are made on the travel certificate and certified by the signature of an authorized official and the seal that is used in the economic activities of the organization to which the employee is posted to certify such signatures.

If an employee is seconded to organizations located in different localities, notes on the travel certificate about the date of arrival and date of departure are made in each of the organizations to which he is seconded.

8. The procedure and forms for recording employees leaving on business trips from the sending organization and arriving at the organization to which they are sent are determined by the Ministry of Health and Social Development of the Russian Federation.

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

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

10. When an employee is sent on a business trip, he is given a cash advance to pay for travel expenses and rental of living quarters and additional expenses associated with living outside his place of permanent residence (daily allowance).

11. Employees are reimbursed for travel and rental expenses, additional expenses associated with living outside their permanent place of residence (daily allowance), as well as other expenses incurred by the employee with the permission of the head of the organization.

The amount of expenses associated with a business trip is determined by a collective agreement or local regulations.

Additional expenses associated with living outside the place of residence (per diems) are reimbursed to the employee for each day of a business trip, including weekends and non-working holidays, as well as for days en route, including during a forced stopover, taking into account the provisions provided for in paragraph 18 of these Regulations.

When traveling on business to an area from where the employee, based on transport conditions and the nature of the work performed on a business trip, has the opportunity to return daily to his place of permanent residence, daily allowances are not paid.

The question of the advisability of the daily return of an employee from a business trip to a place of permanent residence in each specific case is decided by the head of the organization, taking into account the distance, transport conditions, the nature of the task being performed, as well as the need to create conditions for the employee to rest.

If the employee, at the end of the working day, in agreement with the head of the organization, remains at the place of business trip, then the costs of renting accommodation, upon provision of the relevant documents, are reimbursed to the employee in the amounts determined by the collective agreement or local regulations.

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

12. Expenses for travel to the place of business trip on the territory of the Russian Federation and back to the place of permanent work and for travel from one locality to another, if the employee is sent to several organizations located in different localities, include expenses for travel by public transport, respectively. station, pier, airport and from the station, pier, airport, if they are located outside the populated area, in the presence of documents (tickets) confirming these expenses, as well as an insurance premium for compulsory personal insurance of passengers on transport, payment for services for issuing travel documents and provision of bedding on trains.

13. In the event of a forced stopover, the employee is reimbursed for the costs of renting accommodation, confirmed by relevant documents, in the manner and amount determined by the collective agreement or local regulations.

14. Expenses for booking and hiring residential premises on the territory of the Russian Federation are reimbursed to employees (except for those cases when they are provided with free residential premises) in the manner and amount determined by collective agreements or local regulations.

15. An employee is sent on a business trip outside the territory of the Russian Federation by order of the employer without issuing a travel certificate, except in cases of business trips to member states of the Commonwealth of Independent States with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make entry and exit documents. marks on crossing the state border.

16. Payment and (or) reimbursement of employee expenses in foreign currency associated with a business trip outside the territory of the Russian Federation, including payment of an advance in foreign currency, as well as repayment of unspent advance in foreign currency issued to an employee in connection with a business trip, are carried out in accordance with Federal Law “On Currency Regulation and Currency Control”.

Payment of daily allowance to an employee in foreign currency when the employee is sent on a business trip outside the territory of the Russian Federation is carried out in the amounts determined by the collective agreement or local regulations, taking into account the features provided for in paragraph 19 of these Regulations.

17. During the travel time of an employee sent on a business trip outside the territory of the Russian Federation, daily allowances are paid:

a) when traveling through the territory of the Russian Federation - in the manner and amount determined by the collective agreement or local regulations for business trips within the territory of the Russian Federation;

b) when traveling through the territory of a foreign state - in the manner and amount determined by a collective agreement or local regulations for business trips on the territory of foreign states.

18. When an employee travels from the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in foreign currency, and when traveling to the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in rubles .

The dates of crossing the state border of the Russian Federation when traveling from the territory of the Russian Federation and to the territory of the Russian Federation are determined by the marks of the border authorities in the passport.

When an employee is sent on a business trip to the territory of 2 or more foreign states, daily allowances for the day of crossing the border between states are paid in foreign currency according to the standards established for the state to which the employee is sent.

19. When sending an employee on a business trip to the territory of member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in entry and exit documents, the dates of crossing the state border of the Russian Federation when traveling from territory of the Russian Federation and to the territory of the Russian Federation are determined by the marks in the travel certificate, issued as for a business trip within the territory of the Russian Federation.

In case of a forced delay in transit, daily allowances for the delay are paid according to the decision of the head of the organization upon presentation of documents confirming the fact of the forced delay.

20. An employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid daily allowances in foreign currency in the amount of 50 percent of the standard cost of paying daily allowances, determined by a collective agreement or local regulations, for business trips to foreign territories states

21. Expenses for hiring living quarters when sending employees on business trips to foreign countries, confirmed by relevant documents, are reimbursed in the manner and amount determined by the collective agreement or local regulations.

22. Travel expenses when sending an employee on a business trip to the territory of foreign states are reimbursed to him in the manner prescribed by paragraph 12 of these Regulations when sending on a business trip within the territory of the Russian Federation.

23. An employee who is sent on a business trip to the territory of a foreign state is additionally compensated for:

a) costs for obtaining a foreign passport, visa and other travel documents;

b) mandatory consular and airfield fees;

c) fees for the right of entry or transit of motor transport;

d) expenses for obtaining compulsory medical insurance;

e) other obligatory payments and fees.

24. Reimbursement of other expenses related to business trips in the cases, procedure and amounts determined by the collective agreement or local regulations is carried out upon presentation of documents confirming these expenses.

25. An employee, in the event of his temporary incapacity for work, certified in the prescribed manner, is reimbursed for the costs of renting a living quarters (except for cases when the posted worker is undergoing hospital treatment) and is paid daily allowances for the entire time until he is unable to begin work due to health reasons. fulfill the official assignment assigned to him or return to his place of permanent residence.

During the period of temporary disability, the employee is paid temporary disability benefits in accordance with the legislation of the Russian Federation.

26. Upon returning from a business trip, the employee is obliged to submit to the employer within 3 working days:

an advance report on the amounts spent in connection with the business trip and make a final payment for the cash advance for travel expenses issued to him before leaving for the business trip. Attached to the advance report is a duly executed travel certificate, documents on the rental of accommodation, actual travel expenses (including an insurance premium for compulsory personal insurance of passengers on transport, payment for services for issuing travel documents and the provision of bedding on trains) and other expenses related to a business trip;

a report on the work performed on a business trip, agreed upon with the head of the employer’s structural unit, in writing.

Decree of the Government of the Russian Federation of October 13, 2008 N 749 On the specifics of sending employees on business trips

WAREHOUSE OF LAWS

Weekend

When an employee is sent for a long period of time, the time falls on the weekend. He can work or rest at his discretion. In case of work, a free day or double pay is provided. Labor activity is recorded in documents that the traveler submits to the accounting department at the main place of work.

The calculation procedure is established by Art. 139 Labor Code of the Russian Federation. If the day off falls on the day of departure or arrival from a business trip, the worker also receives double pay if there are supporting documents. Such conditions and reasons are reflected in the order. Increased payment is made for actual time worked.

Benefits for workers on business trips:

increased pay for additional time;
providing a day of rest;
increase in vacation time;
surcharge for overtime hours.

Organizations have the right to introduce types of compensation for overtime during a business trip. Working days of a business trip, overtime "SK". Accounting is carried out in days. Working time does not relate to the performance of functional duties, and the number of hours is not entered on the timesheet.

Business travel ban

Based on the Labor Code, the administration is obliged to ask permission for official travel from the following citizens:

women who have children under three years of age;
guardians of children under eighteen years of age;
workers who independently raise a child under five years of age;
persons with disabled children or relatives requiring care.

Failure to comply with this provision is a violation of Labor legislation.

Some citizens on the basis of Art. 259 and 203 of the Labor Code of the Russian Federation it is prohibited to send on business:

Women in a pregnant position.
Employees during the period of the apprenticeship agreement, if the work assignment is not related to training.
Minors, except athletes and artists, according to the approved list by government decree.

To second a woman who has a child under three years of age, her written approval is required. A pregnant woman has the right to refuse business trips. If the administration sends such an employee, she will violate the provisions of Art. 259 Labor Code of the Russian Federation. It is not allowed to send pregnant women on business trips, to involve them in extra-standard work and at night, on weekends and holidays.

Procedure for paying daily allowances

Travel allowances are reimbursed for each day of business travel. Weekends and holidays, travel time, stops are also paid. For example, a worker leaves on Saturday and returns two weeks later on Sunday; these days are paid.

In Art. 166 of the Labor Code of the Russian Federation defines a business trip - this is a trip of a citizen on the basis of an order from the head of the administration to carry out an assignment in another place, which is associated with the employee’s expenses.

Therefore, on the basis of Art. 168 of the Labor Code of the Russian Federation must be reimbursed:

purchasing travel tickets and paying for living space;
daily allowance;
motor vehicle insurance amounts;
expenses for pre-sale of travel tickets;
for bed linen on the train;
other costs as agreed with the manager

Special hotel services: breakfast, dry cleaning, minibar and others are not included in the cost of accommodation, but are paid from the daily allowance. Hotel room reservations are reimbursed.

The daily rate is no more than 700 rubles, which is not taxed. A larger amount may be established in a collective agreement and internal regulations. But tax is withheld from the difference in daily allowance between the legal norm and the larger amount. For example, according to a collective agreement, the amount of travel allowances is 1000 rubles, therefore, the accounting department must withhold tax from 300 rubles.

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Another expense item is documents for travel by any type of transport to a destination, for which there are no rules or restrictions. If you need to get to an airport or train station that is far from work, then travel costs are included in travel expenses.

The collective agreement may include an addendum for compensation for other transportation costs. For example, if a worker used a taxi or rented a car, then it is allowed to compensate for the money spent based on clarifications from the Ministry of Finance.

If the trip was using the driver’s personal transport, it is necessary to provide a memo indicating the start and end of the business trip, kilometers traveled, city, order number.

The amount of compensation for accommodation depends on the type of housing. The company does not pay for additional services such as work clothes, exercise equipment and a sauna at the hotel.

But the organization can determine daily expenses individually depending on the employee’s position. Therefore, the money limits are different. For management personnel, the amount of travel allowances may be overestimated; for ordinary employees, the daily allowance may be less.

Section 5. Payment for business trip

5.1. Average earnings.

The average earnings for the period the employee is on a business trip, as well as for the days on the road, including during a forced stopover, are retained for all days of work according to the schedule established for this employee in the sending organization.

If the days of travel, including days of forced stopover, fall on the employee’s weekends established by the work schedule of the sending organization, then he:

(choose)

- paid _________.

- another day of rest is provided.

If a part-time employee is sent on a business trip, he retains his average earnings from the employer who sent him on the business trip.

If an employee is sent on a business trip simultaneously for his main job and part-time work, the average earnings are retained by both employers, and reimbursable expenses for the business trip are distributed between the sending employers by agreement between them.

5.2. Remuneration of an employee if he is involved in a business trip to work on weekends or non-working holidays.

If an employee is involved in a business trip to work on weekends or non-working holidays, remuneration is made at an increased rate in accordance with the labor legislation of the Russian Federation (and in particular, in accordance with Article 153 of the Labor Code of the Russian Federation).

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

5.3. Payment for overtime work on a business trip.

As a general rule, an employee must perform work in accordance with a job assignment while on a business trip within the framework of his standard working hours established at work on regular working days (not business trips). For example, employees who have an 8-hour working day at their job must also work no more than 8 hours a day on a business trip. When recording working hours in aggregate, as a general rule, employees should not work in excess of the normal number of working hours during the accounting period. If, with the knowledge and initiative of the employer, an employee on a business trip works outside the established working hours, then overtime work is paid for the first two hours of work at least one and a half times the rate, for subsequent hours - at least double the rate. At the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime.

5.4. Travel expenses.

If an employee is sent on a business trip, the employer is obliged to reimburse the employee for travel expenses in the amount of ___________.

5.5. Expenses for renting residential premises.

If an employee is sent on a business trip, the employer is obliged to reimburse the employee for the cost of renting living quarters in the amount of __________.

5.6. Additional expenses associated with living outside the place of permanent residence (per diem).

If an employee is sent on a business trip, the employer is obliged to reimburse the employee for expenses associated with living outside his place of permanent residence (daily allowance) in the amount of _____________.

Additional expenses associated with living outside the place of residence (daily allowance) are reimbursed to the employee for each day he is on a business trip, including weekends and non-working holidays, as well as for days en route, including during forced stops along the way. When traveling on business to an area from where the employee, based on transport conditions and the nature of the work performed on the business trip, has the opportunity to return daily to his place of permanent residence, daily allowances are not paid.

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

If an employee is sent on a business trip, the employer is obliged to reimburse the employee for expenses incurred by the employee with the permission or knowledge of the employer in the amount of ____________.

5.8. When an employee is sent on a business trip, he is given a cash advance to pay for travel expenses, rental accommodation and additional expenses associated with living outside his place of permanent residence (daily allowance).

5.9. If a salary is sent to an employee on a business trip at his request, the costs of sending it are borne by the employer.

5.10. Employees sent to improve their qualifications while taking time off work to another location are paid for travel expenses in the manner and amount provided for persons sent on business trips.

Travel expenses report

The company must provide the employee with financial resources that he can save. Daily allowances are calculated for the number of business trips, this also includes the cost of rental housing and weekends.

If the employee does not provide documents for the money spent or checks, then he will have to count on a refund in accordance with the norm of Art. 168 Labor Code of the Russian Federation. This takes into account various types of payments. For example, an employee paid with money or a bank card.

When paying in cash for a hotel room, he provides a receipt; when renting housing, he provides an agreement, transport tickets, invoices for accommodation and other documents. If payment was made by card, then a fiscal or hotel receipt. Communication services and expenses for baggage transportation and airport service fees are reimbursed. The dates on all documents must coincide with the travel time.

Under civil agreements, workers are not sent on business trips. Based on Art. 450 of the Civil Code of the Russian Federation, in the case of sending a person working under a civil contract, it is necessary to make an addition to the agreement5 on the performance of work, as well as the procedure for compensating costs. A business trip order is not issued, since the contractor is not on staff.

According to the Civil Code of the Russian Federation, civil contracts include: agreements for contract work, assignments, commissions, transportation and provision of services. Therefore, the procedure for referral and compensation is included in the text of the agreement.

The contractor's expenses include:

for travel and accommodation;
for traffic insurance;
tax fees;
fuels and lubricants;
car parking and others.

The exception is daily allowance payments, which are provided only for officially registered employees.

If an employee overspent the advance and used personal money, he can submit a written request for compensation of costs with supporting documents.

In relation to state organizations, the procedure for paying daily allowances is established by special provisions of the Government of the Russian Federation, the authorities of the constituent entities of the Federation, and local municipalities.

Daily allowances for business trips abroad are calculated according to a distinctive scheme. The tax-free limit is 2,500 rubles. Money is issued in the currency of the country where the business traveler is going. During the journey through Russian territory, the amount is issued in ruble equivalent, for entry into another state in the currency that is used there.

How to arrange a business trip: necessary documents

First of all, companies that send their employees on business trips must have a developed business travel policy. This local regulation specifies the amount of daily allowance, the amount of compensation for expenses and other important details.

Previously, the set of mandatory travel documents included official assignments and travel certificates. But since January 8, 2015, these documents have been abolished. Now, sending an employee on a business trip is carried out on the basis of a legal act (order, instruction) of the employer.

Algorithm of actions

Issuing an order to send an employee on a business trip

An employee is sent on a business trip for a certain period of time based on a written decision of the employer. Therefore, an order must be issued (you can use the T-9 form), which indicates all the information that was previously included in the travel certificate and official assignment.

The employee gets acquainted with the order against signature.

Advance payment for travel expenses

The issuance of accountable funds is carried out on the basis of an administrative document of the manager - an order, instruction, decision. This can also be a written statement from a seconded employee, which contains the manager’s inscription about the amount of cash and the period for which they are issued, his signature and date. Read more about this procedure in the article “How to prevent mistakes in settlements with accountable persons.”

In addition to issuing an advance for travel expenses, the corresponding o or “06”) are entered in the time sheet.

If an employee has worked a day, and in the evening of that day he goes on a business trip, then the code “I” is entered in the time sheet and the salary is paid for that day, since the employee was actually at the workplace that day.

If the business trip lasted from Tuesday to Monday, then code “K” is entered for Saturday and Sunday. If an employee does not come to work on Tuesday and is on the road by agreement with the employer, then the code “K” is also indicated on the timesheet.

Filling out an advance report

Upon returning from a business trip, the employee submits to the employer an advance report (Form N AO-1) on the amounts spent, on the basis of which the final payment is made (the advance report is accompanied by actual travel expenses, living expenses and documents on other expenses related to the business trip). A report on work performed on a business trip is not submitted.

From this date, the actual duration of the employee’s stay on a business trip is determined by the travel tickets presented to him upon his return.

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