The type of activity of the company, the nature of the production of goods, provision of services, performance of work determines the procedure for recording the working time of employees. The choice in favor of the traditional model - according to the working week - is not always economically justified: the work process cannot be interrupted after a certain period, therefore, compliance with time standards is a problem. Then the summarized accounting of working time (SWAT) is used, in which working time is controlled within the broader framework of the accepted accounting period.
Working according to a schedule focused on cumulative accounting of work periods, an employee can go on a business trip. Let's look at how to calculate travel allowances for RMS.
Terms and concepts
First, let's look at the terms that describe the concepts that interest us. According to Art. 166 of the Labor Code of the Russian Federation, a business trip is the sending of an employee to perform a production or official task outside the company, outside his immediate workplace.
On a note! An employee can be sent either to another region or to another organization in the area where he works, and this will be considered a business trip. A trip to a branch (representative office) of your own company, located in another locality, on an official assignment also refers to the concept of “business trip” (see Regulations on business trips, clause 3-2 No. 749 dated 10/13/08).
Summarized time accounting is established by Art. 104 Labor Code of the Russian Federation. The duration of the accounting period should be no more than 12 months. If employees are employed in hazardous industries - a maximum of 3 months (exceptions, as a rule, are prescribed in the company's industry NA, LNA). One way or another, the employer must comply with labor time standards within the accounting period.
The purpose of a business trip is to carry out an assignment in the interests of the company, and this work is subject to payment. But on the other hand, the employee is outside the company, and summary recording of his working time is impossible.
According to letter No. 14-2-337 of the Ministry of Labor dated 12/25/13, in case of UVRM, business trip time should be excluded from the total calculation. According to the authors of the document, the time spent in it is not taken into account in the working time fund of the business traveler, because according to Art. 166 of the Labor Code, during the specified period he remains outside the place where he works constantly.
Business trip documents
1. We issue an order. To send an employee on a business trip, you can issue an order using the unified T-9 form (T-9a for sending a group of employees) or using a form developed and approved by the organization itself. Since the need to draw up a work assignment and a travel certificate has disappeared, it is in the order to send on a business trip that the official assignment must be spelled out in as much detail as possible, that is, the purpose of the trip, as well as the deadlines for completing the assignment.
