Decree 749. On the procedure for issuing a travel certificate. Regulations on the peculiarities of sending employees on business trips

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

Employees are sent on business trips on the basis of a written decision of the employer for a certain period of time to perform an official assignment outside the place of permanent work. The trip of an employee sent on a business trip on the basis of a written decision of the employer to a separate subdivision 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 character are not recognized as business trips.

4. The duration of a business trip is determined by the employer, taking into account the volume, complexity and other features of the 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 the vehicle is sent before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day.

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

Similarly, the day of arrival of the employee at the place of permanent work is determined.

The issue of the employee's appearance at work on the day of departure on a business trip and on the day of arrival from a business trip is decided by agreement with the employer.

5. The remuneration of the work of an employee in the event that he is involved in work on weekends or non-working holidays is made in accordance with the labor legislation of the Russian Federation.

(see text in previous edition)

7. The actual duration of an employee's stay on a business trip is determined by travel documents submitted by the employee upon his return from a business trip.

In the event that an employee, on the basis of a written decision of the employer, travels to the place of business trip and (or) back to the place of work on official vehicles, on vehicles owned by the employee or owned by third parties (by proxy), the actual period of stay at the place of business trip is indicated in the official a note that is submitted by the employee upon returning from a business trip to the employer with the attachment of documents confirming the use of the specified transport for travel to the place of business trip and back (waybill, route sheet, bills, receipts, cash receipts and other documents confirming the route of transport).

In the absence of travel documents, the employee confirms the actual period of the employee's stay on a business trip with documents for renting a dwelling at the place of business trip. When staying in a hotel, the specified period of stay is confirmed by a receipt (coupon) or other document confirming the conclusion of an agreement for the provision of hotel services at the place of business trip, containing information provided for by the Rules for the provision of hotel services in the Russian Federation, approved by the Decree of the Government of the Russian Federation of April 25, 1997. N 490 "On approval of the Rules for the provision of hotel services in the Russian Federation".

In the absence of travel documents, documents for the rental of residential premises or other documents confirming the conclusion of an agreement for the provision of hotel services at the place of business trip, in order to confirm the actual period of stay at the place of business trip, the employee submits a memo and (or) other document on the actual period of stay of the employee in business trip, containing confirmation of the party (organization or official) receiving the employee about the time of arrival (departure) of the employee to the place of business trip (from the place of business trip).

(see text in previous edition)

(see text in previous edition)

9. The average earnings for the period the employee was on a business trip, as well as for the days spent on the road, including for the time of a forced stop on the way, is retained for all days of work according to the schedule established by the sending organization.

An employee working part-time during a business trip retains the average earnings from the employer who sent him on a business trip. In the case of sending such an employee on a business trip at the same time for the main job and work performed on a part-time basis, the average earnings are retained by both employers, and the reimbursed business trip expenses are distributed among the sending employers by agreement between them.

10. When sending him on a business trip, an employee is given a cash advance to pay for travel expenses and renting a dwelling and additional expenses associated with living outside the place of permanent residence (daily allowance).

11. Employees are reimbursed for travel expenses and rent of accommodation, 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 procedure and amount of reimbursement of expenses associated with business trips are determined in accordance with the provisions of Article 168 of the Labor Code of the Russian Federation.

(see text in previous edition)

Additional expenses associated with living outside the place of residence (per diems) are reimbursed to the employee for each day on a business trip, including weekends and non-working holidays, as well as for days on the road, including for the time of a forced stopover, subject to the provisions provided for in paragraph 18 of this Regulation.

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

The issue of the expediency of the daily return of the employee from the place of business trip to the place of permanent residence in each case is decided by the head of the organization, taking into account the distance, the conditions of transport communication, the nature of the task being performed, and 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 a dwelling, upon submission of the relevant documents, are reimbursed to the employee in the manner and in the amount provided for in paragraph two of this clause.

(see text in previous edition)

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

12. Expenses for travel to the place of business trip in 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 the costs of travel by public transport, respectively, to station, pier, airport and from the station, pier, airport, if they are located outside the settlement, if there are documents (tickets) confirming these expenses, as well as payment for services for issuing travel documents and providing bedding on trains.

(see text in previous edition)

13. In the event of a forced stop on the way, the employee shall be reimbursed for the costs of renting a dwelling, confirmed by the relevant documents, in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations.

(see text in previous edition)

14. Expenses for booking and hiring residential premises on the territory of the Russian Federation shall be reimbursed to employees (except when they are provided with free residential premises) in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations.

(see text in previous edition)

(see text in previous edition)

16. Payment and (or) reimbursement of the employee's expenses in foreign currency associated with a business trip outside the territory of the Russian Federation, including the payment of an advance payment in foreign currency, as well as the repayment of an unspent advance payment 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 to an employee of daily allowances in foreign currency when sending an employee on a business trip outside the territory of the Russian Federation is carried out in the manner and in the amount provided for in paragraph two of paragraph 11 of these Regulations, taking into account the specifics provided for in paragraph 19 of these Regulations.

(see text in previous edition)

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 in the amount provided for in paragraph two of clause 11 of these Regulations for business trips within the territory of the Russian Federation;

(see text in previous edition)

B) when traveling through the territory of a foreign state - in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations for business trips on the territory of foreign states.

(see text in previous edition)

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 moving 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 countries, daily allowance for the day of crossing the border between states is paid in foreign currency according to the norms established for the state to which the employee is sent.

19. When sending an employee on a business trip on the territory of the 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 documents for entry and exit, the date of crossing the state border of the Russian Federation is determined by travel documents (tickets).

(see text in previous edition)

In the event of a forced delay on the way, per diems for the time of delay are paid by decision of the head of the organization upon submission 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 per diems in foreign currency in the amount of 50 percent of the daily allowance costs, determined in the manner prescribed

Business trips of employees are an integral part of the labor activity of many organizations. The regulation of the procedure for their implementation, payment and other important issues is reflected in the Labor Code (LC) of the Russian Federation and in Government Decrees. Let us dwell on the main positions of the Government Decree on business trips in 2019.

Government Decree 729 on business trips

This document is the main guideline governing the reimbursement of expenses incurred during business trips by employees of state bodies and state institutions. The Resolution was adopted on October 2, 2002 and is relevant for business trips within the Russian Federation.

Main provisions of Decree 729

note

Compensation of expenses incurred by employees due to the use of personal transport on a business trip is carried out only upon submission of required documents (waybill, copies of checks, advance report, etc.) Read more in this

Expenses for renting or renting a dwelling. Recall that a lease agreement is concluded if at least one of the parties is a legal entity, and a lease agreement is concluded if both parties are individuals. The maximum amount of compensation for this item of expenses is 550 rubles per day. In the absence of confirmation documents, the amount of payment is reduced to 12 rubles per day of stay.
Per diem expenses reimbursed in the amount of 100 rubles per day of business trip.
Reimbursement of travel expenses to the place of business trip and back carried out in the amount of actual expenses. It is obligatory to have supporting documents of the established form. In the absence of travel documents, payment is made in a different order. Consider the options in more detail in the table below.

Kind of transport	With travel documents	In the absence of travel documents
Railway	compartment car of a fast branded train	second-class carriage of a passenger train
Air	economy class lounge	————————
Nautical	cabin 5 groups	cabin 10 group
River	cabin category 2	cabin category 3
ferry crossing	1st category cabin	cabin category 3
Automotive	public use (except taxis)	public bus

Reimbursement of expenses incurred by the employee is carried out by the organization that sent him. At the same time, the payment of expenses according to the norms established by this resolution is made from the funds allocated for these purposes from the federal budget. Reimbursement of costs incurred in excess of the established norms is carried out at the expense of savings in the budget estimate.

Regulations on business trips

Companies that require employees to travel in the course of their activities must have their own developed Regulations on business trips. This is necessary in order to take into account all the nuances of the functioning of the company. The regulation on business trips is an internal local act, therefore there is no single form. The development of this document is one of the priorities when creating a company.

Positions that should be reflected in the Regulations on business trips:

types of business trips: within the Russian Federation or abroad;
the structure of allowable expenses to be reimbursed from the company's funds;
the amount of compensation specifically for each item of the cost structure;
situations in which an employee may refuse to travel. This, without fail, is all the options provided for by the Labor Code of the Russian Federation (Articles 203, 259, 264, 268 of the Labor Code), as well as other situations provided for by the employer;
other nuances inherent in a particular organization.

Per diems

The maximum daily allowance not subject to personal income tax is established by the Tax Code of the Russian Federation and is 700 rubles if a business trip is on the territory of the Russian Federation and 2500 rubles if a business trip is abroad. Read more in this

The provision on business trips is necessary for a clear regulation of expenses when employees work outside the company. This is also necessary for the correct calculation of the income tax base. The fact is that the recorded travel expenses are posted to the company's cost item. The monetary amounts of this article are deductible from the taxable income tax base. Thus, taxation is minimized.

The provision on business trips does not apply if the employee's labor activity outside the company does not exceed 1 day and is not related to moving to another locality.

Amendments to the Regulation on business trips dated July 29, 2015

The legislation of the Russian Federation is being improved, it is regularly amended and amended. The regulation on business trips is also not a static document; today's realities have required significant adjustments to the document. Government Decree No. 749 of July 29, 2015 made some important changes to the Regulations on business trips. On our Internet resource, you can download the Regulations on business trips of the 2017 sample for free.

A few details about the changes made:

obligatory publication or order;
the possibility of using the contract for the conclusion of the rental of residential premises, or the paid bill at the hotel to determine the actual period of the employee's stay on a business trip. This option for accounting for the duration of a business trip is necessary if there are no travel documents;
the possibility of confirming the actual period of stay by means of a document issued by the host on the date of arrival and departure of the seconded employee.

If you have any questions about the topic of the article - ask them in the comments

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

ON BUSINESS TRAVEL

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 peculiarities of sending employees on business trips.

2. To provide explanations to the Ministry of Health and Social Development of the Russian Federation on issues related to the application of the Regulations approved by this Resolution.

Prime Minister

Russian Federation

Approved

Government Decree

Russian Federation

POSITION

ABOUT THE PECULIARITIES OF EMPLOYEE REFERRALS

ON BUSINESS TRAVEL

1. This Regulation determines 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 are in labor relations 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 (separate structural subdivision of the organization), the work in which is conditioned 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 perform official assignments outside the place of permanent work. The trip of an employee sent on a business trip (hereinafter - the employee) by order of the employer or a person authorized by him to a separate subdivision 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 character are not recognized as business trips.

4. The duration of a business trip is determined by the employer, taking into account the volume, complexity and other features of the 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 the vehicle is sent before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day.

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

Similarly, the day of arrival of the employee at the place of permanent work is determined.

The issue of the employee's appearance at work on the day of departure on a business trip and on the day of arrival from a business trip is decided by agreement with the employer.

5. Remuneration of the work of an employee in the event that 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. On the basis of the decision of the employer, the employee is issued a travel certificate confirming the period of his stay on a business trip (the date of arrival at the point (points) of destination and the date of departure from it (from them)), except for the cases specified in paragraph 15 of this Regulation.

The travel certificate is issued in one copy and signed by the employer, handed over to the employee and kept with him during the entire period of the trip.

The actual period of stay at the place of business trip is determined by the notes on the date of arrival at the place of business trip and the date of departure from it, which are made in 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 seconded to certify such signatures.

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

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

9. The average earnings for the period the employee was on a business trip, as well as for the days spent on the road, including for the time of a forced stop on the way, is retained for all days of work according to the schedule established by the sending organization.

An employee working part-time during a business trip retains the average earnings from the employer who sent him on a business trip. In the case of sending such an employee on a business trip at the same time for the main job and work performed on a part-time basis, the average earnings are retained by both employers, and the reimbursed business trip expenses are distributed among the sending employers by agreement between them.

10. When sending him on a business trip, an employee is given a cash advance to pay for travel expenses and renting a dwelling and additional expenses associated with living outside the place of permanent residence (daily allowance).

11. Employees are reimbursed for travel expenses and rent of accommodation, 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 a local normative act.

Additional expenses associated with living outside the place of residence (per diems) are reimbursed to the employee for each day on a business trip, including weekends and non-working holidays, as well as for days on the road, including for the time of a forced stopover, subject to the provisions provided for in paragraph 18 of this Regulation.

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

The issue of the expediency of the daily return of the employee from the place of business trip to the place of permanent residence in each case is decided by the head of the organization, taking into account the distance, the conditions of transport communication, the nature of the task being performed, and 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 a dwelling, upon providing the relevant documents, are reimbursed to the employee in the amount determined by the collective agreement or local normative act.

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

12. Expenses for travel to the place of business trip in 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 the costs of travel by public transport, respectively, to station, pier, airport and from the station, pier, airport, if they are located outside the settlement, in the presence of documents (tickets) confirming these expenses, as well as an insurance premium for compulsory personal insurance of passengers in transport, payment for travel document processing services and provision of bedding on trains.

13. In the event of a forced stop on the way, the employee is reimbursed for the costs of renting a dwelling, confirmed by the relevant documents, in the manner and amount determined by the collective agreement or local normative act.

14. Expenses for booking and hiring residential premises in the territory of the Russian Federation shall be reimbursed to employees (except when they are provided with free residential premises) in the manner and in the 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 for cases of business trips to the states - members of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make documents for entry and exit marks on crossing the state border.

16. Payment and (or) reimbursement of the employee's expenses in foreign currency associated with a business trip outside the territory of the Russian Federation, including the payment of an advance payment in foreign currency, as well as the repayment of an unspent advance payment 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 to an employee of daily allowances in foreign currency when sending an employee on a business trip outside the territory of the Russian Federation is carried out in the amount determined by the collective agreement or local regulatory act, taking into account the specifics provided for in paragraph 19 of this Regulation.

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 in the amount determined by the collective agreement or local regulatory act for business trips within the territory of the Russian Federation;

b) when traveling through the territory of a foreign state - in the manner and in the amount determined by the collective agreement or local regulatory act for business trips to 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 moving 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 countries, daily allowance for the day of crossing the border between states is paid in foreign currency according to the norms established for the state to which the employee is sent.

19. When sending an employee on a business trip on the territory of the states - members of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which in the documents for entry and exit the border authorities do not make notes on crossing the state border, the date 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 in the travel certificate, issued as if on a business trip within the territory of the Russian Federation.

In the event of a forced delay on the way, per diems for the time of delay are paid by decision of the head of the organization upon submission 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 allowance in foreign currency in the amount of 50 percent of the daily allowance expenses, determined by a collective agreement or a local regulatory act, for business trips to the territory of foreign states.

21. The costs of renting a dwelling when sending employees on business trips to the territory of foreign states, confirmed by the relevant documents, are reimbursed in the manner and in the amount determined by the collective agreement or local regulatory act.

22. Travel expenses when sending an employee on a business trip on the territory of foreign states are reimbursed to him in the manner provided for in paragraph 12 of this Regulation when sent on a business trip within the territory of the Russian Federation.

23. When sending him on a business trip to the territory of a foreign state, an employee is additionally compensated for:

a) expenses for issuing a foreign passport, visa and other travel documents;

b) obligatory consular and airfield fees;

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

d) expenses for registration of compulsory medical insurance;

e) other obligatory payments and fees.

24. Reimbursement of other expenses associated with business trips in cases, in the manner and in the amount determined by the collective agreement or local regulatory act, is carried out upon submission of documents confirming these expenses.

25. In the event of temporary incapacity for work, certified in accordance with the established procedure, an employee shall be reimbursed for the costs of renting a living space (except for cases when the seconded employee is on inpatient treatment) and daily allowances are paid for the entire time until he is unable to start work due to health reasons. fulfillment of the official assignment assigned to him or return to the 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 must submit to the employer within 3 working days:

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

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

HR and Labor Law

Government Decree 749 on business trips- one of the key regulations governing the interaction between the employer and the employee sent to solve production problems in another locality. Let us study the specifics of this source of law and the normative acts corresponding to it in more detail.

Decree 749 "On the peculiarities of sending employees on business trips": key norms

Considering the provisions of Decree 749 regulating business trips, the following key norms of this regulatory act can be distinguished:

1. On determining the essence of a business trip.

2. On determining the duration of the business trip.

3. On the remuneration of the seconded.

4. On the employer's compensation for the traveler's expenses.

5. On compensation by the employer of the expenses of an employee sent abroad.

6. On the preparation of documents that are necessary for settlements with an employee.

It should be noted that many of the norms established by Decree of the Government of Russia dated October 13, 2008 No. 749 correspond to the provisions of the Labor Code of the Russian Federation, and they must be considered in the context of these provisions.

Let us study in more detail the content of these key norms of Resolution No. 749 and a number of significant nuances of their interpretation.

Decree 749: Essence of travel

A business trip is the work of a full-time employee (clauses 2, 3 of the Regulations approved by Resolution No. 749):

performed outside the place of permanent labor activity (including if the seconded is sent to the structural unit of the employer in another city);
performed on the basis of a written decision of the employer (usually issued in the form of an order of the director of the company);
carried out within a certain period.

A trip of a full-time employee performing labor functions of a traveling nature (for example, if a person works as a freight forwarder in an interregional transport company) is not recognized as a business trip, regardless of the geography of work.

Travel regulations: travel dates

When determining the timing of the trip, it should be borne in mind that (clauses 4, 7 of the Regulations):

The duration of the business trip is set by the employer based on the characteristics of the job task that the employee has to solve.
The start day of the business trip is counted from the date of departure of the vehicle from the place of regular work of the business traveler (the city from which the employee leaves), and the day of its completion will be the date of arrival at the place of regular work (taking into account the possible time to overcome the distance between the airport, station or pier and the city ).

NOTE! Moreover, if the seconded person left (arrived) before 12 am, then he is considered to have left (arrived) on the current day. If after 12, then the business trip countdown starts from the next day.

The time the traveler comes to work (leaves it) on the day of the trip (return) is established by agreement with the employer.
The exact time of departure (arrival) of an employee is established by travel documents. If the employee went on a business trip in a business or his own car and there are no travel documents confirming the date of departure / arrival, then the period of stay of the employee at the place of the business trip is reflected in a memo supplemented by a document confirming the route of the trip. For example, it can be a waybill or route sheet. In the absence of such documents, the period of stay of the employee at the place of business trip is confirmed by a hotel receipt or its equivalent. If there are no supporting documents, then the employee should provide a memo, travel certificate or other document with a note (stamp, seal, if available, signature of an authorized person) on the date of arrival and departure of the receiving party.

Compensation for the work of a traveler

During the period of being on a business trip (which includes days spent on the road), the employee is paid a salary calculated on the basis of average earnings (clause 5 of the Regulation, article 167 of the Labor Code of the Russian Federation).

The salary of a seconded in the status of a part-time worker is calculated according to the average earnings of the employer who sent him on the trip (and is paid only at his expense). If a person is seconded from both employers (main and part-time), then the average earnings are calculated for each of them and paid by both. Costs associated with a business trip are distributed in a proportion determined by agreement of the parties.

You can learn more about the specifics of calculating average earnings during a business trip in the article. .

Traveler's expenses compensation

The traveler's expenses are covered by the employer in the following order (clauses 10-14, 25 of the Decree, article 168 of the Labor Code of the Russian Federation):

1. Prepayments

For these purposes, the employee is provided with an advance that can be spent (subject to the subsequent submission of a report):

for transport and accommodation - in any reasonable amount, unless otherwise agreed between the seconded and the employer;
for other daily (per diem) expenses - in the amount established by local regulations and taking into account the duration of the business trip (including travel days).

If the business trip is one-day (taking into account travel time) in Russia, then the employee is not entitled to daily allowance.

2. Refunds

Upon the fact that the employee submits an advance report after a business trip, he is paid the difference between the confirmed expenses (including daily allowances within the limits) and the advance payment issued. If the amount of the advance payment is more than the corresponding expenses, then this difference is subject to return by the employee to the cash desk of the enterprise.

If during the period of being on a business trip an employee falls ill and the disease is confirmed by a sick leave, then he is paid housing (subject to treatment outside the hospital) and daily allowance during the entire time he is on a business trip.

In addition, the employer pays temporary disability benefits.

Compensation for expenses sent abroad

The expenses of a person sent abroad are covered by the employer according to the same basic principles as defined by the Regulations for Russian business trips, but taking into account the following features (clauses 17-24 of the Regulations, Article 168 of the Labor Code of the Russian Federation):

1. The local standard of the employer establishes the procedure for compensating the expenses of seconded employees in foreign currency and in rubles - respectively, when they are in Russia and abroad.

2. Compensation of expenses in foreign currency begins from the day the seconded person crosses the border of the Russian Federation, which is established:

according to the marks in the passport - in the general case;
according to travel documents, if the employee traveled to a CIS state, which, in accordance with an agreement with Russia, does not put marks in the passports of citizens of the Russian Federation (for example, Belarus, Kazakhstan).

3. When crossing the border back and forth on the same day, the employee is paid 50% of the daily allowance established by the local standard for ordinary foreign business trips.

4. Persons sent abroad are additionally compensated for:

expenses for obtaining a passport, visas and other documents required for the trip;
consular and other fees (for example, airport, transit when using road transport);
insurance (for example, mandatory when applying for European visas);
other obligatory payments.

Preparing travel documents

Documentation of a business trip involves (clauses 3, 26 of the Regulations):

1. Written confirmation by the employer:

decisions to send an employee on a business trip;
travel dates.

In practice, this consolidation is carried out in.

2. Preparation by the employee and transfer to the employer of an advance report on the expenses incurred.

Attached to this report are documents confirming travel expenses.

Local regulations may also provide for the use of a job assignment and a business trip report (the function of both documents, in essence, can be performed).

Results

Decree No. 749 defines the essence of business trips and regulates the interaction between employers and employees during such trips. Many of the provisions contained in this regulatory act correspond to the norms of the Labor Code of the Russian Federation, which establish various rights and obligations of the parties to labor relations during business trips. The resolution, like the Labor Code of the Russian Federation, allows the employer to adopt local norms for various purposes, in more detail in comparison with federal legislation regulating the interaction of a company and an employee sent on a business trip.

You can learn more about the specifics of legislative regulation of interaction between an employer and an employee during business trips in the following articles:

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Features of sending employees on business trips are established in the manner determined by the Government of the Russian Federation. Until October 2008, there was no relevant regulatory document.

Organizations and institutions of all forms of ownership were guided by the Instructions of the USSR State Committee for Labor and Social Affairs, the All-Union Central Council of Trade Unions of 04/07/1988 No. 62 “On business trips within the USSR” (hereinafter - Instruction No. 62), which did not quite meet the norms of the current labor legislation , because for 20 years the relevance of this document has been lost.

This was the reason for the issuance by the Government of the Russian Federation of the Regulation on the peculiarities of sending employees on business trips, approved by Decree No. 749 of October 13, 2008 (hereinafter - the Regulation). Let's consider what are the features of sending employees on business trips in accordance with the new Regulations.
The first distinguishing feature of the new Regulations is the regulation of the general procedure for sending employees on business trips both on the territory of the Russian Federation and on the territory of foreign states.

Business trip concept

According to Art. 166 Labor Code of the Russian Federation A business trip is a trip of an employee by order of the head of the organization for a certain period of time to another locality to perform an official assignment outside the place of his permanent work.
Clause 3 of the Regulation a clear definition of the place of permanent work. This is the location of the organization (its separate structural subdivision), the work in which is conditioned by the employment contract. According to Art. 57 of the Labor Code of the Russian Federation a prerequisite for inclusion in the employment contract is, among other things, the place of work, and in the case when an employee is hired to work in a branch, representative office or other separate structural unit of an organization located in another area, the place of work indicating the separate structural unit and its location.

A trip of an employee by order of the employer to a separate subdivision of the sending organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip (clause 3 of the Regulation).

However, heads of budgetary institutions should remember that the Labor Code contains certain restrictions on sending employees on business trips. It is strictly forbidden to send pregnant women on a business trip ( Art. 259 of the Labor Code of the Russian Federation), an employee during the period of the apprenticeship contract, unless the business trip is related to apprenticeship ( Art. 203 of the Labor Code of the Russian Federation), and underage employees who are not creative workers ( Art. 268 of the Labor Code of the Russian Federation). Women with children under the age of three can be sent on a business trip only with their written consent and if there are no medical contraindications. This rule also applies to fathers raising children without a mother, and to guardians ( Art. 264 of the Labor Code of the Russian Federation).
Business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips ( Art. 166 Labor Code of the Russian Federation).

Business trip period

According to Instructions№ 62 the term of the business trip was limited to 40 days, not counting the travel time. An exception was made for workers, managers and specialists sent to perform installation, adjustment and construction work, in such cases the period should not exceed one year. And separate conditions were assumed for the heads of ministries and departments of the USSR and the Council of Ministers of the Union republics.
Cancellation of restrictions in Regulations in terms of business trips is important for those institutions whose employees may be sent on long business trips exceeding 40 days. Item 4 of this document, it is established that the period of a business trip is determined by the employer, taking into account the volume, complexity and other features of the 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 sending a vehicle before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day.
If the place of departure is outside the settlement, the time required for its passage is taken into account.
The issue of attendance at work is decided by agreement between the employer and the employee.

Business trip registration

Formerly the Ministry of Finance Letter dated December 26, 2005 No. 03 03-04/1/442 indicated that before sending an employee on a business trip, it is necessary to issue:
- an order to send on a business trip;
- travel certificate.
Currently, these requirements are enshrined in clause 7 of the Regulations.
The order must indicate the last name and initials of the employee being sent, his position, the structural unit where he works, the purpose, time and place of the trip, as well as the source of payment for travel expenses (at the expense of budgetary or non-budgetary funds of the institution).
An order to send an employee on a business trip is signed by the head of the institution. Moreover, employees sent on a business trip must familiarize themselves with the order and put their signature in it. This order serves as the basis for issuing a travel certificate to an employee.
Particular attention should be paid to the correct execution of the travel certificate. If the order to send on a business trip, if necessary, can be completed even after the end of the business trip, since this document is internal, then it is difficult to issue a travel certificate. This is due to the fact that at each destination the employee must make notes on the time of arrival and departure, which are certified by the seal of the organization where he was sent on a business trip.
A travel certificate is the main document that confirms the fact itself, as well as the number of days the employee is on a business trip.
According to clause 26 of the Regulations upon returning from a business trip, the employee must submit to the employer within three working days:
- an advance report on the sums spent in connection with the business trip and make the final settlement of the cash advance issued to him before leaving on a business trip for travel expenses. The advance report shall be accompanied by a duly executed travel certificate, documents on the rental of accommodation, actual travel expenses (including an insurance premium for compulsory personal insurance of passengers in transport, payment for services for issuing travel documents and providing bedding on trains) and other expenses related to a business trip;
- a report on the work performed on a business trip, agreed with the head of the structural unit of the employer, in writing.

In accordance with paragraph 15 of the Regulations, the 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 for cases of business trips to the CIS member states with which intergovernmental agreements have been concluded, on the basis of which the documents for entry and exit, border authorities do not make marks on crossing the state border.

Guarantees and compensation

According to Art. 167 Labor Code of the Russian Federation an employee sent on a business trip is guaranteed to keep the place of work (position) and average earnings, as well as reimbursement of expenses associated with the business trip. These labor laws are now enshrined in clause 9 of the Regulations.
The procedure for calculating the average wage is established Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation No. 922 *. When calculating it, all types of payments provided for by the remuneration system are taken into account: wages for hours worked (work performed), issued in cash or in kind, remuneration, fees, various allowances, payments related to working conditions, bonuses (taking into account features provided for Clause 15 of Decree No. 922) and other. The calculation does not include sick leave, vacation pay, and other similar payments.
The average earnings for the time spent on a business trip is defined as the product of the average daily earnings by the number of days payable.
According to Art. 168 Labor Code of the Russian Federation The employee will be reimbursed for:
- for renting a dwelling;
- for travel to the place of business trip and back;
- per diem;
- other expenses (for example, payment for communication or mail services, made with the permission of the employer).
In accordance with clause 10 of the Regulations when sending him on a business trip, an employee is given a cash advance to pay for travel expenses and renting a dwelling and additional expenses associated with living outside the place of permanent residence (daily allowance). Expenses for travel and rent of living quarters, per diems, as well as other expenses incurred by the employee with the permission of the head of the organization, are subject to reimbursement according to the norms determined by the collective agreement or local regulatory act ( Clause 11 of the Regulations).
However, for the correct organization and accounting of travel expenses in budgetary institutions, it is necessary to take into account the amounts established in the following regulations:
- in Decree of the Government of the Russian Federation of 02.10.2002 No. 729 "On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation, to employees of organizations financed from the federal budget" (hereinafter - Decree No. 729);
- in the Order of the Ministry of Finance of the Russian Federation dated August 2, 2004 No. 64n “On the establishment of maximum rates for reimbursement of expenses for renting housing in foreign currency during business trips to foreign countries for employees of organizations financed from the federal budget”;
- in Decree of the Government of the Russian Federation of December 26, 2005 No. 812 “On the amount and procedure for paying daily allowances in foreign currency and allowances for daily allowances in foreign currency for business trips on the territory of foreign states of employees of organizations financed from funds from the federal budget” (hereinafter - Resolution No. 812).

Business trips in Russia

When reimbursement of travel expenses across the territory of the Russian Federation at the expense of the federal budget, the following amounts established by Decree No. 729 must be taken into account:
1) the cost of renting a dwelling (except for the case when an employee sent on a business trip is provided with free accommodation) are reimbursed in the amount of actual expenses, confirmed by the relevant documents, but not more than 550 rubles. per day; in the absence of documents confirming these expenses - 12 rubles. per day;
2) expenses for the payment of daily allowances - in the amount of 100 rubles. for each day of being on a business trip, including weekends and holidays, days on the road, including the days of departure and arrival.
The institution has the right to pay these types of expenses in a higher amount at the expense of funds received from income-generating activities, if they are established by the collective agreement of the organization.
Expenses for travel to and from the place of a business trip (including an insurance premium for compulsory personal insurance of passengers on transport, payment for travel document processing services, expenses for using bedding on trains) in accordance with Decree No. 729 are subject to reimbursement in the amount of actual expenses confirmed by travel documents, but not exceeding the fare:
- by railway transport - in a compartment car of a fast branded train;
- by water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with integrated passenger service, in the cabin of the II category of a river vessel of all lines of communication, in the cabin of the I category of a ferry vessel;
- air transport - in the economy class cabin;
- by road transport - in a public vehicle (except for a taxi).
In the absence of travel documents confirming the costs incurred, the costs are reimbursed in the amount of the minimum fare:
- by railway transport - in a reserved seat car of a passenger train;
- by water transport - in the cabin of the X group of a sea vessel of regular transport lines and lines with integrated passenger service, in the cabin of the III category of a river vessel of all lines of communication;
- by road - in a general type bus.

Foreign business trips

Clause 16 of the Regulations establishes that payment and (or) reimbursement of an employee's expenses in foreign currency related to a business trip outside the territory of the Russian Federation, including the payment of an advance payment in foreign currency, as well as the repayment of an unspent advance payment in foreign currency issued to an employee in connection with a business trip, carried out in accordance with Federal Law No. 173 of December 10, 2002 “On Currency Regulation and Currency Control”.
This paragraph provides that daily allowances in foreign currency when sending an employee on a business trip abroad are paid taking into account the following features:
- when an employee travels from the territory of Russia, the date of crossing its state border is included in the days for which daily allowances are paid in foreign currency;
- When traveling to the territory of Russia, the date of crossing its state border 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 its territory and back 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 two or more foreign states, daily allowance for the day of crossing the border between states is paid in foreign currency according to the norms established for the state to which the employee is sent ( clause 18 of the Regulations).
Additionally, when traveling on a business trip abroad, the employee is reimbursed for the following expenses:
- expenses for issuing a foreign passport, visa and other travel documents;
- Mandatory consular and airfield fees;
- fees for the right of entry or transit of road transport;
- expenses for registration of obligatory medical insurance;
- other obligatory payments and fees ( clause 23 of the Regulations).

An employee who went on a business trip to the territory of a foreign state and returned back on the same day is paid a daily allowance in foreign currency in the amount of 50% of the daily allowance cost rate, determined by a collective agreement or local regulatory act, for business trips to the territory of foreign states (p. 20 Regulations). This rule is similar to that set out in clause 7 of Resolution No. 812.

Tax accounting for travel expenses

Personal income tax. When calculating the personal income tax, it must be remembered that the tax legislation provides that daily allowances are not subject to this tax only within:
- 700 rub. - for each day of being on a business trip on the territory of the Russian Federation;
- 2 500 rub. - for each day of being on a business trip abroad ( paragraph 3 of Art. 217 Tax Code of the Russian Federation).
Also, the costs of renting a dwelling are not subject to taxation, but not more than 700 rubles. for each day of being on a business trip on the territory of the Russian Federation and not more than 2,500 rubles. for each day of being on a business trip abroad, even if the taxpayer has not submitted supporting documents.

For the purposes of taxation of personal income tax, daily allowances in foreign currency are converted into Russian rubles at the exchange rate of the Central Bank of the Russian Federation on the date of actual receipt of income (clause 5, article 210 of the Tax Code of the Russian Federation). The Ministry of Finance, in Letter No. 03 04 06 01/27 dated 01.02.2008, explained that the date of actual receipt by an employee of taxable income in the form of an amount of cash in excess of the daily allowance is determined as the date of payment of the daily allowance.

Unified social tax. According to pp. 2 p. 1 art. 238 Tax Code of the Russian Federation the amounts of travel expenses reimbursed to the employee are not subject to UST. At the same time, daily allowances within the limits established in the collective agreement or local regulatory act, as well as actually made and documented targeted expenses for travel to and from the destination, airport service charges, commission fees, expenses for travel to the airport or to the station at the points of departure, destination or transfers, for the carriage of luggage, the cost of renting accommodation, the cost of paying for communication services, fees for the issuance (receipt) and registration of an official foreign passport, fees for the issuance (receipt) of visas, as well as the costs of exchange of cash currency or a check in a bank for cash foreign currency. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such payment are exempt from taxation within the limits of the norms.

income tax. V subparagraph 12 of paragraph 1 of Art. 264 Tax Code of the Russian Federation a list of costs that an organization can recognize as travel expenses when determining the taxable base for income tax is given:
- payment for the employee's travel to the place of business trip and back to the place of permanent work;
- payment for renting a dwelling, including expenses for paying for additional services provided in hotels (with the exception of expenses for services in bars and restaurants, room service, expenses for using recreational and health facilities);
- per diem or field allowance within the limits approved by Decree of the Government of the Russian Federation dated 08.02.2002 No. 93 “On the establishment of norms for the expenses of organizations for the payment of daily allowance or field allowance, within which, when determining the tax base for corporate income tax, such expenses are related to are added to other expenses related to production and sales”. This norm from 01.01.2009 is no longer valid in accordance with Federal Law No. 158 FZ **;
- Expenses for registration and issuance of visas, passports, vouchers, invitations and other similar documents;
- consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea channels, other similar structures and other similar payments and fees.
This list is not exhaustive, so an organization may
Attribute to travel expenses and expenses not named in it in connection with a business trip. As an example of such expenses, one can add insurance premiums for compulsory personal insurance of passengers against accidents, the amount of which is taken into account in the cost of a ticket ( letters of the Ministry of Finance of the Russian Federation dated 09.07.2004 No. 03 03 05/1/67 and dated 04.05.2005 No. 03 03 01 04/2/71).
In addition, the arbitration courts recognized as lawful the inclusion by the taxpayer in the composition of travel expenses of the following costs:
- on booking a hotel room, ordering and returning tickets ( Decree of the FAS VVO dated March 24, 2006 No. A28-10790 / 2005-233 / 15);
- for renting a car for a manager while on a business trip ( Decree of the FAS ZSO dated January 23, 2006 No. F04-9850 / 2005 (19018 A27-15);
- on payment for taxi services ( Letter of the Ministry of Finance of the Russian Federation dated April 13, 2007 No. 03 03 06/4/48).

In accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, any costs are recognized as expenses, provided that they are made for the implementation of activities aimed at generating income.

* Decree of the Government of the Russian Federation of December 24, 2007 No. 922 “On the peculiarities of the procedure for calculating the average wage”.
** Federal Law No. 158-FZ of July 22, 2008 “On Amendments to Chapters 21, 23, 24, 05 and 26 of Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees”.