Sample order for daily allowance on a business trip

What should be displayed

The header of the document should contain the following:

full name of the organization;
the date when the order was drawn up;
registration number;
title;
wording: “Based on the reporting documents provided... (the full name of the employee is written here) I ORDER”;
text;
signature of the person responsible for the execution of the order and its transcript;
director’s signature and its transcript;
signature of the employee (who needs to reimburse the expenses) and its transcript in the familiarization column.

The text itself should contain the following information:

Full name of the employee who needs to be reimbursed.
The structural unit in which the employee works, as well as his position, rank, class, qualifications.
Wording: “To pay as compensation for expenses in excess of the advance received in connection with the stay in ... from ... to ... year ... rubles .... kopecks ... (amount in words).”
Basis and listing of supporting documents.
Wording: “Control over the implementation of this order is entrusted to ... (position and full name of the responsible person).”

Traveling nature of work, Composition of expenses

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 allowance in foreign currency in the amount of 50 percent of the daily allowance established by the Government of the Russian Federation.

The director's business trip is also processed using the standard T-9 form. When filling it out, you should use the standard sample for filling out an employee business trip order 2020.

Tax Code of the Russian Federation). The list of payments due to those whose permanent work is carried out on the road or has a traveling nature is given in Article 168.1 of the Labor Code.

The director's business trip is also processed using the standard T-9 form. When filling it out, you should use the standard sample for filling out an employee business trip order 2020.

So, according to the position of Rostrud, the list of jobs, professions and positions of employees whose permanent work is of a traveling nature must be spelled out in a collective agreement, agreements or other local regulations, and the condition for a traveling nature - in the employment contract.

Afterwards the employee reports for the trip. The employer reimburses him for expenses, such as travel, as well as other agreed amounts.

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When sending drivers on a business trip to perform various tasks, the head of the automobile enterprise is obliged to familiarize the drivers with these instructions.

In other cases, the number of days for which daily allowance must be paid is determined by travel documents.

The rules on the working hours of drivers in 2020 were supplemented by the order of the Ministry of Transport of the Russian Federation “On introducing changes...” dated 08/07/2019 No. 262 (hereinafter referred to as order No. 262). This document comes into force on November 19, 2019.

In what order are daily allowances for employees with a traveling nature established and reflected in the organization’s records?

Guarantees for the organization's personnel

Article 167 of the Labor Code of the Russian Federation spells out important points that are worth paying attention to when drawing up an order. If a company decides to send its employee on a business trip, then he must retain his position and average monthly salary, in addition, the organization must compensate for all costs.

From the above it follows that the following guarantees have been established for the organization’s personnel (who were sent on a business trip):

The job is saved.
The same salary remains.
The director of the organization covers all expenses for the business trip.

Weekend pay for drivers on a business trip

When transporting goods and passengers intercity, the employer sets the driver a time limit for driving and parking the vehicle based on the norms of the Regulations. Thus, the legislator sets restrictions not on the number of working hours that can be paid (every hour of work is paid!), but on the number of working hours that can be set for a driver sent on an intercity trip. If, in accordance with the movement schedule, an employee sent on an intercity trip performs his work duties on days that are days off in accordance with the work schedule established for the month (meaning the employee’s individual schedule, which may not coincide with the production calendar for the corresponding year), then work on such days is paid no less than double (Article 153 of the Labor Code of the Russian Federation).

What expenses must the organization compensate?

Based on Article 168 of the Labor Code of the Russian Federation, an organization that decides to send one of its staff on a business trip must necessarily compensate for:

Fare:
if the employee had to rent property, for example, a car;
if the employee had to travel by public transport or use a taxi.
Expenses for rented residential premises under a rental agreement.
Daily allowance (employee expenses for personal needs, for example, food).
Other expenses:
Internet;
currency exchange.

Note! An order for reimbursement of expenses should be issued only after the employee has returned from a business trip.

Payment of travel allowances to truck drivers

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 his destination or back or performed labor functions, he receives double pay 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 salaries, they rely on a time sheet Example: how to calculate and pay for a business trip in 2020 An employee was employed on 01/01/2017 and receives 25,000 rubles.

How many years is a document kept in the archive?

Orders are stored in the archives of any organization:

5 years;
75 (50) years old.

In the first case, those orders are stored in which employees were sent by the director on international business trips and business trips within the Russian Federation, the duration of which is no more than 10 days. As for the second case, such orders for reimbursement of expenses are kept for so long, in which it was indicated that the employee is sent:

on a business trip in the Russian Federation for a period of 10 to 60 days;
on international business trips for a period of 10 to 60 days.

Payment of travel allowances to the driver on weekends for accompanying employees

Consequently, these trips will in no way be considered business trips, and truck drivers will receive an increase to the monthly official salary (tariff rate) for a day of work on the road. Moreover, in accordance with Art. 168.1 of the Labor Code of the Russian Federation, the employer is obliged to reimburse this category of employees for expenses associated with business trips, the list of which is established by this article. It is necessary to make appropriate changes to the employment contracts of these workers, since in accordance with Art. 57 of the Labor Code of the Russian Federation, the traveling nature of the work should be specified in the employment contract. In addition, it may establish the procedure for reimbursement and the amount of such expenses. In turn, the list of jobs, professions, positions of employees who are entitled to reimbursement of expenses related to business trips should be established either in a collective labor agreement or in other local regulations of your organization. Now let's look at the issue of recycling. According to Art. 99

Labor Code of the Russian Federation, overtime work is work performed by an employee at the initiative of the employer outside the working hours established for the employee: daily work (shift), and in the case of cumulative accounting of working hours - in excess of the normal number of working hours for the accounting period. If the actual hours worked are greater than the normal length of time for a certain period (with a cumulative accounting of working hours - for the accounting period), then the specified difference should be considered overtime (overtime).

The working hours of drivers are regulated by the Regulations on the Peculiarities of Working Time and Rest Time for Car Drivers, approved by Order of the Ministry of Transport of Russia dated August 20, 2004 N 15.

Mistakes that are made when filling out a document

Most often, when filling out an order, a specialist may make the following mistakes:

spell the name of the organization incorrectly;
omit or write incorrectly the date of the document;
do not indicate the registration number;
do not write the amount to be compensated in words;
incorrectly write the name of the employee who needs to reimburse expenses;
do not indicate the position;
do not indicate the responsible person;
make corrections with a simple pencil or a pen of a different color;
write the text in illegible handwriting;
make a lot of corrections in the document;
make spelling mistakes;
incorrectly indicate the amount to be reimbursed;
artificially age a document;
erase the text.

From November 19, 2019, new rules on the work and rest schedule of drivers are in effect

In this case, the amount and procedure for reimbursement of expenses are established by a local act - a regulation on the traveling nature of the work, and the employment contract with the driver contains an indication of this nature of the work. At the beginning of this year, the Ministry of Transport took the initiative to introduce a section into the traffic rules entitled “Norms for driving and rest time.” This is largely due to the fact that from November 1, 2020, tachographs will become mandatory for individuals driving trucks over 3.5 tons and buses over 8 passenger seats (Federal Law No. 386).

The traveling nature of work is permanent, while a business trip is a short-term trip by an employee for a certain period of time to fulfill a SPECIFIC order of the employer.

In the fields “Document number” and “Date of compilation” we enter the serial number and the current date.

How to correct mistakes made

If an error is found in the document, you must do the following:

Rewrite/retype the document. You can use this method if an error is noticed:
at the time of signing.
Issue a new order. But before you start issuing a new one, you need to create an order canceling the order, which contains various types of errors. It should contain the following:
the date it was compiled;
document's name;
the beginning of the text, starting with the words: “Declare invalid” or “Consider invalid”;
grounds for cancellation;
who is responsible for corrections;
signature.

Daily allowance order for drivers

This bonus is an additional payment to the salary for special working conditions.

Consequently, for the purposes of calculating insurance premiums for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases, such a bonus should be considered as a remuneration to the employee for performing work duties. This payment is subject to contributions on a general basis. This procedure follows from the provisions of Part 1 of Article 7 of the Law of July 24, 2009 No. 212-FZ and paragraph 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ.

Similar conclusions are confirmed by the letter of the Ministry of Health and Social Development of Russia dated May 26, 2010 No. 1343-19 and arbitration practice (see, for example, the rulings of the Supreme Court of the Russian Federation dated November 24, 2020 No. 302-KG15-14889, the Supreme Arbitration Court of the Russian Federation dated February 28, 2014 No. VAS-1434/14, resolution of the Arbitration Court of the East Siberian District dated July 30, 2020.

Order for daily allowance for drivers 300 grams of vodka

Important

They are now subject to uniform tax-free standards, and until the new year, any amount of daily allowance was not subject to contributions. Because of this change, you need to update the daily allowance order. If you keep last year’s sizes, then reissue the order with the old sizes (sample 1). Add a link to Article 422 of the Tax Code of the Russian Federation on contributions and the wording that from January 1, 2020, the accounting department withholds personal income tax and pays contributions from excess daily allowances.

If you increase the daily allowance, take sample 2 as a basis. Perhaps, starting from 2020, the company decided to increase the daily allowance.

If their size is higher than the limits, then make a reservation about the payment of personal income tax and contributions on excess amounts.

Are you reducing your daily allowance ? Use sample 3. Perhaps in 2020 you paid per diem above the new limit and now want to avoid extra contributions.

Amount of travel expenses in 2020 per diem

Business trips are an integral part of the activities of any organization. Domestic labor legislation guarantees to seconded employees reimbursement from the employer for travel costs, rental housing, additional agreed expenses, and daily allowances.

The amount of travel expenses per diem in 2020 is all expenses incurred by an employee in connection with being in a locality remote from his permanent place of residence. Not included: housing costs, travel tickets. The latter amounts are reimbursed separately by the employer.

To carry out competent accounting and tax policies, it is important to know who sets the standards for reimbursement of travel expenses.

The amount of travel expenses in 2020, including daily allowances, is not determined by any domestic legislative act. The Labor Code determines that the norms and amounts of such compensation must be determined by local documents officially approved at each enterprise.

Daily allowance rates for business trips in 2020

The law gives companies that conduct commercial activities the right to independently set the amount of travel allowances per day. The only point that the state regulates is the establishment of limits that are not subject to income tax and withholding contributions to the Social Insurance Fund.

The norm has been in effect since 2020 and provides for the following non-taxable minimums:

business trips to another region of the Russian Federation – 700 rubles;
work trips abroad – 2500 rubles.

The maximum amount of travel expenses per diem in 2018 remained unlimited. As for the minimum size, entrepreneurs cannot set the size below the norm established for employees of budgetary institutions. The standard daily travel expenses for civil servants in 2020 is 100 rubles (enshrined in Resolution No. 729).

An employer should be guided by generally accepted rules when developing its policy. The employee must be provided with living conditions that are not inferior to the conditions at his permanent place of residence. To avoid possible disputes, the company’s management should take into account the developed minimums:

if the trip does not involve leaving your region - 200-300 rubles;
service assignment to another region – 500 rubles.

Determining the amount of daily allowance for foreign business trips

Non-profit institutions are guided by Resolution No. 812, the rules of which determine the recommended amounts separately for each country.

Entrepreneurs can use similar daily allowance rates for a business trip in 2020 as recommendations. Also, the employer should not forget about the non-taxable limit. Amounts exceeding this minimum must be subject to personal income tax and insurance contributions.

The employer independently determines compensation for business trips abroad, as well as the advance currency for purchasing travel tickets and paying for housing. If it is a foreign currency, the calculation is carried out in accordance with the current exchange rate of the Central Bank.

Another important change in this direction is the mandatory resort fee from May 1, 2020. The payment amount is 50 rubles per person. Everyone who stays longer than 24 hours in the Crimea, Sevastopol, Krasnodar, and Altai Territories, including employees staying here on a work visit, is required to pay it.

Payment of daily travel expenses in 2020

Travel expenses in 2020 for a one-day trip

According to the norms of domestic legislation, a business trip that lasts no more than a day does not provide for the payment of daily allowances. In fact, the employer is only obligated to reimburse the employee for travel expenses. If this includes travel provisions, current expenses may also be reimbursed.

Regarding one-day trips abroad, most often employers reimburse 50% of the established accrual rates.

Compensation is not provided if it is possible to return home for the night. Such issues are determined in agreement with management and depend on the remoteness of the place of work, the specifics of transport links, and the specifics of the tasks assigned to the employee.

Documents establishing daily allowance rates in non-profit organizations

The non-budgetary sector of the economy independently sets daily allowance standards for all types of work trips. According to the norms of the Labor Code, their size must be specified in the official local documents of the company.

The amount of daily allowance can be stated:

a separate clause in the collective agreement;
business trip regulations;
by separate order;
order on daily allowances for business trips (each organization develops a sample independently).

Here is a sample order on the amount of daily allowance for a business trip.

Source: https://okbuh.ru/otchetnost/razmer-komandirovochnyih-rashodov-v-2018-godu-sutochnyie