Is a one-day trip considered a business trip? One-day business trip Travel allowance for 1 day.

A one-day business trip in 2017 is documented with documents, including an order to go on a business trip, a certificate, and a job assignment.

The head of the organization signs the documents. Upon returning from a trip, the employee provides a short report on the work done. They send it to the accounting department.

Peculiarities

A business trip differs from a regular trip in that the employer pays the employee’s basic expenses:

• travel costs to the appointed place and home;
• accommodation;
• other expenses - food, travel around the city.

Rules for sending an employee on a business trip for 1 day:

1. An order is issued. Use the usual approved form or a simple free one, but necessarily approved by local regulations.
2. The employee receives an advance payment for transport travel and compensation instead of a daily payment.
3. The HR department employee makes a note on the report card. On the day of absence, a code of letters or numbers is entered.
4. When the employee returns, he must issue a travel and expense report within 3 days. These can be checks, receipts.

A sample order for sending on a business trip is here,

The order form for sending on a business trip is here.

If the employee drove his own car, then upon returning he writes a note indicating his route.

When choosing a one-day business trip, the employer is guided by the following information:

• what is the distance from the workplace to the place of business trip;
• how developed is the infrastructure between these cities;
• whether the employee will complete the assignment in such a short time.

Features of a 1-day business trip:

• to send an employee on a business trip, only an order from the head of the institution is enough;
• documents are prepared according to the same principle as for a multi-day trip;
• until the employee leaves, he needs to pay an advance - the cost of travel in both directions;
• if an employee travels abroad, he is paid a daily allowance - half the norm;
• within 3 days after the trip, the employee is required to present a report and all receipts;
• if there is unspent money left, it is returned to the organization’s cash desk;
• if the employee paid personal money, the employer is obliged to reimburse this amount.

Who can I send?

Despite the fact that the business trip is one-day, an employee who has not entered into an employment contract with the organization cannot be sent on it.

Legislative acts state that the agreement can be fixed-term, indefinite or part-time.

The following categories of employees are not sent on business trips:

• persons who have not reached the age of majority;
• pregnant women;
• employees working under an apprenticeship agreement;
• women with children under 3 years of age;
• parents or guardians who are raising a child without a spouse;
• employees who care for incapacitated relatives must be confirmed with a medical certificate;
• disabled people.

Before this, it is necessary to obtain their consent to travel.

Normative base

The term “business trip” is regulated by Article 166 of the Labor Code. In accordance with Article 168 of the Labor Code, all expenses are reimbursed during a business trip.

According to Article 167 of the Labor Code, during a business trip the employee retains his workplace, salary and position.

One day business trip

Often an employee is sent on a business trip to an area from where he can return home every day.

The payment procedure is influenced by where the employee is sent - in Russia or abroad.

Across Russia

When sending an employee on a business trip around Russia for 1 day, the employer must take into account the conditions of transport links, the complexity of the assignment and the need to provide recreational conditions.

Daily allowances are not paid for such trips. The prohibition on the payment of daily allowances is compensated by reimbursement of expenses associated with the business trip.

These payments are not subject to tax.

Money paid for a one-day business trip does not relate to the economic benefit (income) of the employee. But amounts within the normal limits are not taxed - in the Russian Federation this is 700 rubles. The remaining amount is subject to personal income tax. The exception is the provision of checks or receipts.

Also, insurance premiums are not charged on this amount. In this case, it is necessary to comply with the following conditions:

• the payment is not formalized as daily allowance, but as other employee expenses;
• the employee's expenses are confirmed by receipts;
• the amount of payment is established by the organization’s documentation.

Do you need a sample of filling out a work assignment for a business trip? See here.

Abroad

In case of a foreign business trip, even if the employee returned home on the same day, daily allowance is paid. They amount to 50% of the employer's standard for foreign travel.

This payment is not subject to tax if it does not exceed the norm - 2500 rubles.

A business trip is also formalized by order. The document indicates the country and place of business trip, the assignment and the deadline. The employee is given an amount that will be enough for the trip.

It is issued in the currency that is national in the country where the employee is sent. Additionally, rubles are also issued for expenses before crossing the border.

All information regarding the business trip is recorded in the report card. After returning home, the employee draws up a report.

Registration procedure

Registration of a daily business trip must be completed in compliance with the norms of current legislation. This year the registration procedure has become simpler.

The order remained a mandatory document. It must display:

• when was it created?
• number;
• what position does the employee hold;
• where he is sent and for what purpose;
• duration of business trip;
• who will pay for the trip?

The order must be signed by the employee. This is proven by the fact that he was familiar with the business trip in advance.

The second stage is issuing an advance to pay for small expenses. The employee is given cash or money is transferred to a card.

How is it paid?

Registration of a business trip for 1 day is no different from a longer trip.

In accounting and personnel documentation, days are paid the same:

• if the business trip falls on a working day, the employee is given the average salary;
• if it is a holiday or day off, then double the salary.

If an employee travels abroad for 1 day, he is paid half the amount.

Is there compensation for a business trip in an employee’s personal car? Information here.

How to write a memo about canceling a business trip? Details in this article.

Are daily allowances paid?

In accordance with the general rules, per diem is not paid in 2017, since the employee returns home every day and does not live at the place of business trip. But the employer is obliged to compensate for travel costs.

Payment of daily allowances for one-day business trips should be mentioned in the collective agreement or other type of internal documentation.

The employee is required to present documents confirming expenses when traveling on a business trip. He is reimbursed for expenses and paid an average salary per day.

The inspection service may not recognize food costs as additional expenses, even if they are supported by documents.

Amount of daily allowance for a business trip for one day in 2017-2018

Business trip for 1 day - daily allowances 2017 and 2018 years and other expenses are determined in accordance with current legislation. At the same time, calculating the amount of daily allowance if a business trip is only for a day is quite difficult. Read more about this in the article.

Does a day trip count as a business trip?

In the regulation “On the peculiarities of sending employees on business trips”, approved by Government Decree No. 749 dated October 13, 2008 (hereinafter referred to as Regulation No. 749), the minimum number of business trip days is not defined. This means that any case of departure of an employee by order of the manager to perform certain functions in the interests of the enterprise outside the place of his permanent work will be considered a business trip.

At the same time, in para. 3 clause 3 of Regulation No. 749 states that if the employee’s activities are already associated with constant departures or the work is associated with frequent travel, then any business trip is not a business trip.

How to calculate daily allowance for one day of a business trip in 2017-2018?

According to Art. 167 of the Labor Code of the Russian Federation, a posted employee is guaranteed:

1. Maintaining the average amount of earnings, which is calculated based on the amount of average daily earnings.

2. Compensation for all expenses incurred due to business needs during a business trip. As a rule, the total amount of expenses confirmed by accompanying documents that are directly related to the business trip is divided by the number of days spent on the business trip.

Is there a daily allowance for a one-day business trip?

It is quite difficult to answer the question about the legality of calculating daily allowances for a one-day business trip without delving into not only regulations, but also existing judicial practice.

What is a daily allowance?

In accordance with paragraphs. 10, 11 of Regulation No. 749, per diem means the costs associated with paying for accommodation services for a business traveler when he is on a business trip for official reasons. At the same time, in para. 4 clause 9 of Regulation No. 749 specifies that if an employee, while on a business trip, can return home on the same day, then he is not paid per diem.

A similar rule applies to employees of private organizations. So, according to Art. 168 of the Labor Code of the Russian Federation, per diem means additional expenses associated with payment for accommodation at an address that does not coincide with the place of permanent residence of the business traveler. The same definition of the concept of “daily allowance” was supported by the judges of the Supreme Court of Russia in their ruling dated April 26, 2005 No. EAS05-151. And if an employee sent on a business trip can come home every day, then he is not entitled to a daily allowance.

When are daily allowances paid?

Clause 11 of Regulation No. 749 stipulates this point - if the head of the company decides that it is inappropriate for an employee sent on a one-day business trip to return home on the same day due to poor transport conditions, a long journey home, which is why the employee will not be able to it’s okay to rest before going to work, then the daily allowance will be paid.

And the employer is forced to make such a decision by the need to fulfill his duties prescribed in Part 2 of Art. 22 Labor Code of the Russian Federation. These also include the obligation to provide the employee with acceptable living conditions related to the latter’s performance of his labor functions.

Features of daily allowance payment for one-day business trips

Despite the ambiguities in the legislation, in practice, daily allowances for one-day business trips in 2017-2018 are, as a rule, compensated. Thus, many companies define daily allowances as expenses of business travelers for food and other expenses, which are reimbursed by the employer.

At the same time, regulatory authorities, checking the legality of recording expenses in tax accounting, do not agree with the employers’ conclusion and demand that food costs be excluded from the business trip expenses reimbursed to the employee. By challenging the opinion of tax authorities (which, as a rule, is reflected in the audit report) in court, taxpayer enterprises can rely on a favorable resolution of the dispute.

There is positive judicial practice on this issue, in which judges come to the conclusion that employers can replace daily allowances with payment for meals for business travelers, including on one-day business trips. Such conclusions are contained, in particular, in the court ruling of the Federal Antimonopoly Service of the Moscow District dated July 16, 2007 No. KA-A40/6799-07. The judges believe that an employee sent on a business trip by order of the manager (and not of his own free will) incurs additional costs associated with paying for food.

Taxes and contributions on daily allowance for a one-day business trip

To avoid disagreements with the tax office regarding which expenses should or should not be considered per diem, it is important to correctly calculate taxes and correctly document existing expenses that are known to reduce the tax base.

What documents are used to document daily subsistence allowances for employees sent for 1 day?

As for the correct documentation, the employer must, in a local regulatory act, describe in detail all the nuances of calculating and paying per diem and other expenses of employees during their stay on one-day business trips.

In Art. 168 of the Labor Code of the Russian Federation there is an indication that the procedure and amount of expenses reimbursed to posted workers must be specified in a collective agreement or other local document. The latter includes the adoption of regulations on business trips at the enterprise. This provision must be approved by order of the manager.

The employee's justification for expenses incurred in connection with the performance of a work assignment on a business trip may be contained in a memo provided to the employer upon return from a business trip with all supporting documents attached.

Rules for withholding taxes and insurance contributions when accounting for expenses for the payment of daily allowances

• Income tax

At the same time, if the taxpayer decides to challenge the decision of the Social Insurance Fund to charge additional insurance premiums from daily allowances for a one-day business trip in court, then he has the opportunity to rely on a favorable court decision. The ruling of the Supreme Arbitration Court of Russia dated June 14, 2013 No. VAS-7017/13 contains the court’s conclusion that payments of a compensatory nature are not subject to insurance premiums.

In para. 4 clause 11 of Regulation No. 749 clearly states that if an employee posted for one day has the opportunity to return home (to his main place of residence) on the same day, then he is not entitled to daily allowance. But on the basis of Art. 168 of the Labor Code, the employer has the right to provide in a collective agreement or other local act (for example, in the regulations on business trips) the possibility of paying daily allowances even for those business trips from which the business traveler can return home on the same day.

The amount of daily allowance for employees sent on a business trip for 1 day is set individually in each company. It must be no less than the minimum: for government agencies it is 100 rubles, and for other enterprises - any.

Business trip for one day: how is it paid?

The law (Article 166 of the Labor Code of the Russian Federation) does not limit the duration of a business trip to either a minimum or maximum period. This means that the duration of the business trip is determined solely by the employer, taking into account the nature of the employee’s official assignment. Therefore, a one-day business trip for an employee does not contradict the law.

One day business trip. What kind of trip is this?

In this case, the feasibility of daily return is determined by the employer based on the following factors:

• how great is the distance from the workplace to the place of business travel;
• is transport communication between these places sufficiently developed and accessible;
• does the business assignment of the posted worker allow it to be completed quickly and efficiently in a short time;
• whether the employee will be able to fully rest after completing a work assignment and returning home so that he can go to work and work the next day.

Travel expenses for one day of business trip

For a one-day business trip, the general rules of Articles 167, 168 of the Labor Code of the Russian Federation on guarantees apply, but with some exceptions.

Thus, travel expenses for a posted employee are always reimbursed upon provision of travel documents, as well as other expenses incurred with the permission/knowledge of the employer.

Expenses for renting residential premises are reimbursed only in cases where, in agreement with the head of the organization, the employee remains at the place of business trip at the end of the working day, and upon provision of the relevant documents (cheques from the hotel, contracts with the owner of the property, etc.).

Daily expenses for business trips for 1 day in Russia are not paid due to the direct indication of this in paragraph. 4 clause 11 of the Regulations on Features.

If the employee is sent abroad for one day, then the daily allowance is paid in the amount of 50% of the standard cost of paying daily allowance for foreign business trips, determined by the local regulations on business trips (clause 20 of the said Regulations, Article 168 of the Labor Code of the Russian Federation).

Daily allowances for one-day business trips did not change in 2016, although there was a bill to abolish them. Perhaps this will happen next year. But until this happens, the previous rules remain in force.

Is per diem paid for 1 day of business trip?

However, the employer has the opportunity to pay business travelers for one day the equivalent of daily expenses.

If the organization’s local regulations on business trips (or the corresponding order) establish the possibility of paying compensation instead of daily allowances for business trips for one day, then employees will not be offended. Just avoid the word “per diem” in the name of this payment.

Arranging for a one-day business trip

In a commercial organization, the procedure for sending on business trips can be established by a local regulatory act (for example, a regulation on business trips) with the specification of this procedure (Part 4 of Article 168 of the Labor Code of the Russian Federation).

If such a local act is absent or this procedure is not specified in it, then the general one established by the Regulations on Peculiarities applies.

There are no differences from multi-day business trips in terms of the procedure for registering a business trip for 1 day.

The first stage of the procedure is the issuance of an order or instruction from the employer (in writing) to send the employee on a business trip. In it, in addition to the details required for this document, the place, duration and purpose of the business trip are determined, you can also indicate the source of funding for the business trip and other important points provided for by the local regulations on business trips.

The second stage of arranging a business trip for one day is issuing an advance to the employee to pay travel expenses (clause 10 of the Regulations on Special Features). It can be carried out both by issuing cash to the employee at the organization’s cash desk, and by transferring accountable amounts to his bank card, if the corresponding condition is enshrined in the local act on business trips.

If this local act provides for keeping a log of business trips (arrived/departed business travelers), then another step will be to make appropriate entries in them.

Amount of daily allowance for a business trip for 2017 - changes in the law

When an employee is assigned on a business trip, the company not only pays expenses for transportation and rental housing, but also pays daily allowances. The latest spending raises questions among accountants and executives. It is not always clear in what cases these payments are assigned, what their size is and the calculation procedure.

Daily allowances for business trips - changes in legislation for 2017

First, you need to understand what daily expenses are on a business trip. By Article 168 The Labor Code of the Russian Federation defines these payments as an opportunity to compensate an employee for expenses in connection with his residence outside his permanent place of residence.

Until recently, such payments were not subject to tax upon settlement. Since the beginning of 2017, the Government Decree prescribes certain limits, which are still not subject to tax and insurance contributions:

• 700 rubles for trips around Russia;
• 2500 rubles for business trips abroad.

The limit for these payments is not limited as before. However, amounts in excess of the specified limit are now subject to contributions in the standard manner.

Daily allowance for a business trip in Russia

The minimum daily allowance for a business trip for 2017 in Russia, as well as abroad, is not provided for by law. That is, in practice, accrual is carried out at the discretion of the employer in accordance with the local standards of the organization.

However rules for sending on a business trip prescribe that the employee should not find himself in worse conditions than the current ones. Therefore, in order to avoid labor disputes when making calculations, it is recommended to adhere to the following minimum framework:

• when prescribed within the same region - 200-300 rubles;
• for another region - from 500 rubles.

The legislation stipulates that the daily allowance rate must be specified in local regulations on business trips. It may also be specified in the regulations under which the employee is sent on a trip.

Business trip abroad - daily allowance in 2017

Separately, it is necessary to consider travel expenses when sent abroad. In this situation, it is recommended to follow Government Decree No. 812. This legislation prescribes certain expenditure levels for each country.

This requirement applies to employees of budgetary organizations. Therefore, for non-budgetary companies they are rather advisory in nature. In this matter, it is also necessary to take into account the established threshold of 2,500 rubles. All funds that exceed this value are subject to taxation.

The manager has the right to independently decide in what currency he pays the traveler money. The calculation is made in accordance with the current exchange rate of the Central Bank of the Russian Federation.

Daily allowances for business trips in budgetary institutions

Government Resolution No. 729 regulates the accrual of all travel allowances. It also prescribes a fixed amount of charges for expenses per day for trips within Russia. For 2017, the daily allowance for employees of budgetary institutions is 100 rubles.

To calculate payments per day when traveling abroad, you must refer to Government Resolution number 812. The appendix to this document regulates payments according to the calculation for each country separately.

Payment of daily allowances for business trips

One of the main questions that arises when issuing travel allowances is how daily allowances are calculated on a business trip. It is not difficult to calculate this situation. To do this, you need to set the number of travel days. The resulting value is multiplied by the amount specified in the standard.

If, for example, an employee is outside Russia for 4 days and arrives on the fifth day, then the payment is calculated according to these values. That is, 4 days are paid as abroad, the fifth - as inside Russia.

Calculation of daily allowances for business trips in 2017

For clarity, you can consider an example of calculation for 2017. The employee goes on a business trip from the first to the ninth of October. He is traveling abroad and, by order, arrives on the evening of the ninth, that is, only eight days.

The organization has established that for the destination country the payment of funds per day is 2800 rubles, and in Russia - 600 rubles. The first value must be multiplied by seven days - the result is 19,600. 600 rubles per day in Russia are added to this, for a total of 20,200 given to the traveler.

But since the limit has been exceeded, taxes must also be deducted. Together with insurance premiums, for example, they will amount to 18%. The limit has been exceeded by 300 rubles, they also need to be multiplied by 7 days - 2100. Next, you need to find the specified percentage of the amount received - 378 rubles will need to be paid for exceeding the limit.

Business trip for one day - daily allowance in 2017

The law stipulates that a one-day business trip does not require the accrual of daily allowances. That is, only transport services and organizational expenses are actually reimbursed. However, the local situation of the organization may provide for such an accrual of expenses.

This amount is usually issued at the rate of 50% of the established amount of accruals for trips abroad. In Russia, such funds may not be paid at all, but the employer can arrange them as a separate payment for current expenses. Tax on such payment is not withheld during calculation if the amount is within the limit.

Office work

Travel on behalf of the employer to perform certain tasks can be of varying duration.

Documenting a business trip for one day raises a number of questions, especially with changes in regulations. Since January 2017, this procedure has been significantly simplified.

What does the law say?

Business travel arrangements must be in accordance with the following legislative regulations:

• all articles of Chapter 24 of the Labor Code;
• approved by the Government, a new regulation on the specifics of sending employees on business trips;
• a local regulatory document that defines the specifics of travel arrangements on behalf of the administration.

Labor legislation defines a business trip as a trip outside a populated area to complete a work assignment. It is subject to mandatory registration and recording of expenses.

Travel by an employee on his own initiative is not considered a business trip and will not be paid for.

It is necessary to distinguish one-time trips from work that is carried out on the road.

For example, a number of professions related to the operation and maintenance of transport, transportation and escort of goods and passengers, and some others.

Such professions include:

• truck drivers;
• passenger train conductors;
• forwarders;
• flight attendants;
• sailors;
• long-haul pilots, etc.

For those employees whose main activity is constant travel, travel documents are not issued.

There is sometimes an opinion among employers that a one-day business trip does not require special registration.

The legislation does not limit the duration of work trips to either a minimum or maximum period.

If an employee travels outside the locality on behalf of his superiors and this is not his job responsibilities, then such a trip will be classified as a business trip, even if it lasts less than a day.

Who can I send?

A person who has not concluded an employment contract with the organization cannot be sent on a business trip, even for 1 day.

The legislation clearly states that the employer has the right to send only “his” employee on a trip. It does not matter what type of employment contract is concluded: fixed-term, indefinite or part-time.

The question that deserves special attention is how to arrange a business trip for an employee working part-time.

If such a need arises, the following steps should be taken:

• take the employee’s written consent;
• issue the employee a certificate, written on the organization’s letterhead and certified by the signature of management, stating that the employee has been sent on a business trip;
• the employee must independently agree on time off or leave without pay at his main place of work;
• Further, the preparation of a business trip and report will not differ from the same actions with regular employees.

Employees of organizations have different attitudes towards travel.

For some, this is a reason to improve their professional level, for others it is unnecessary problems. Employers must remember that there are certain categories of personnel who cannot be sent on business trips.

As a last resort, a receipt is taken stating that they were informed of the right to refuse the trip on behalf of the administration.

• workers who have not reached the age of majority;
• pregnant employees;
• employees working under an apprenticeship contract;
• women whose youngest child is under three years old;
• parents or guardians raising a child without a spouse;
• workers caring for incapacitated relatives, subject to a medical certificate;
• disabled people if they are prohibited from traveling for medical reasons.

You can find out the procedure for calculating average earnings upon dismissal here.

Decor

The minimum duration of a business trip is not legally defined. It can be either many days or less than a day, without an overnight stay.

Registration of any trip on behalf of the employer must be in accordance with current amendments to regulations.

In 2017, the number of required documents decreased. Before this, the following were required:

• unified order for sending on a business trip;
• travel certificate;
• official assignment;
• financial report on reimbursable expenses.

These documents actually duplicated their content and greatly complicated document flow in personnel departments. The decision to simplify travel processing on behalf of the administration was logical and natural.

Currently, a mandatory document for registration of a business trip is an order. Moreover, it does not have to be in an approved, unified form.

The organization independently decides what types of personnel orders it will use in its work. This must be noted in the documentation instructions.

Regardless of what form of order the enterprise administration chooses, it must reflect the following points:

• number and date of issue of the business trip order;
• surname, first name, patronymic of the posted worker;
• position or place of work of the employee;
• the exact name of the place of business trip (indication of administrative subordination is required);
• days of the start and end of the trip, if the period is less than a day, then there will be one date;
• the purpose of the trip on behalf of the employer;
• organization paying for the trip;
• a note on familiarization with this order from the employee himself and from interested parties.

Unified order forms can be downloaded here:

Registration of a work assignment and travel certificate is no longer mandatory.

If the employer decides that these documents are necessary, then the data from the order is transferred to them. Mandatory use should be noted in the local regulatory document.

Another document that has now lost its relevance is the logbook of seconded employees.

Previously, organizations maintained two journals:

• accounting for employees going on business trips;
• accounting of employees of third-party organizations who arrived on a business trip.

After the adoption of the relevant Government resolution, from August 8, 2017, these journals are closed and archived or destroyed.

To record employees who have left for business trips, it is now enough to make a note on the timesheet.

Opposite the employee's last name, under the date of the trip, either the letter K or code 06 is placed. Without indicating the number of hours, even if it is a business trip for one day.

How is a one-day business trip paid?

There are no significant differences in booking a business trip of less than a day from longer trips.

Both in accounting and personnel documents, these days are taken into account and paid in the same way:

• if the day of the business trip falls on a working day, the employee receives the average salary;
• If the business trip coincides with a holiday or weekend, the employee is paid double the average salary.

The main difference in compensation is that daily allowances are not paid for a one-day business trip in Russia.

If an employee travels abroad for less than one day, he is paid half the amount due.

For a trip of several days, the law provides for mandatory compensation, not subject to VAT, these are:

• up to 700 rubles in Russia;
• up to 2,500 rubles in case of travel abroad, paid in the currency of the host country.

However, an employer should not leave its employees without daily allowance or any compensation.

The law does not oblige, but does not prohibit, the reimbursement of expenses to employees for staying in another area. Typically, such a payment is formalized as compensation and may be equal to the usual amount.

The obligation to repay expenses for business trips of less than 24 hours must be specified in the collective labor agreement.

Otherwise, the manager issues an appropriate order on additional payments to the employee.

The difference between a business trip and a simple trip is the employer’s payment of basic expenses.

Typically, an employee is given advance funds for the following needs:

• travel expenses to and from the business trip;
• living expenses;
• additional expenses, they are associated with living away from home, the so-called daily allowances, in 2017 they remained relevant for long business trips;
• other expenses paid with the permission of the employer - for example, food or travel on public intracity transport.

When traveling on a one-day trip, the employee must be compensated for the cost of travel.

And in some cases, accommodation, for example, if the time of departure from a business trip is quite late, and the employee needs to rest before the trip. This could be a paid rest room or a hotel room at a train station or airport.

An employee can travel by personal or company transport.

In this case, a memo is drawn up. It justifies the need for this type of travel, prescribes the route and indicates the approximate cost.

The employer compensates for the cost of fuel and lubricants based on kilometers. Receipts from gas stations are presented as proof of spending.

If the day of travel on behalf of the employer falls on a weekend or holiday, it is paid double. This will be processed as if the work shift fell on a non-working day.

How to extend a business trip for an employee? Find out here.

What payments are due upon dismissal? Information is here.

General rules when sending an employee on a business trip for one day in 2017

• The administration issues a travel order. This can be either a familiar unified form or a free one, but necessarily approved by a local regulatory act;
• The employee is given advance funds to pay for travel and compensation in lieu of daily expenses;
• The HR department employee makes a note on the report card. On the day the employee is absent, an alphabetic or numeric code is assigned, even if the trip falls on a weekend or holiday;
• Upon return, the employee, within three working days, provides an advance report and documents on actual expenses - checks, travel documents, receipts;
• If an employee travels by personal transport, then upon arrival a memo is drawn up indicating the route and cost of fuel and lubricants.

In 2017, processing one-day business trips has become much simpler and more concise.

To send personnel on a trip for one day, it is enough to issue an order. Funds for travel, accommodation and reimbursement of expenses are issued by the accounting department.

The employee reports to them after returning. Simplification of document flow should have a positive impact on the quality of work of employees.

Every accountant sooner or later has to deal with the need to arrange a business trip for employees of the enterprise where he works. It seems that everything is clear - an order is issued from the head of the organization, where the text indicates the full name of the employee and the period for which the latter is leaving. But sometimes unusual situations happen, for example, when a business trip lasts only one day. Not such a common event, but it also happens.

What to do in this case? How to properly prepare documentation, what does current labor legislation say about this? What are the details of arranging such a trip, and how is it paid for?

Business trip dates

An employee may be sent to another locality to collaborate with another organization, most often this is temporary work that needs to be done himself or to supervise the process. As such, there are no minimum time restrictions on the length of stay on a business trip in the Labor Code and other regulations. Lawyers also do not give recommendations that should be followed, so a business trip can last only one day.

But regarding the maximum period, everything is clear and understandable. In this case, the legislator set boundaries - in 2019, a business trip should not exceed the designated 40 days, which includes both working days and weekends, if the worker also worked on weekends. Moreover, the day off is paid at double salary. The only exceptions are those cases when the employee himself expresses a desire to take an additional day off upon arrival. Then payment is made at the usual rate, based on the average salary of this employee.

But what if the work trip lasts longer than 40 days? The law describes the following procedure for issuing travel allowances: one business trip is terminated, and the second is renewed and begins when a new order is issued.

Now about leaving for work on one day - this is also a business trip, no matter how short it may be.

Who cannot be sent on a business trip

A one-day trip for work is also considered a business trip, so it is subject to the same rules and regulations as a long trip. Both management and accountants should be aware that not every employee is allowed to be sent to another locality to perform work tasks. A whole list of restrictions applies to workers who can leave.

So, the employer does not have the right to draw up a business trip order for the following individuals:

• pregnant women;
• minor employees;
• women who have children under 3 years of age are allowed to travel if their written consent is received, attached to the order;
• if a child under 3 years of age does not have a mother, but only a father, the previous rule applies to the father;
• it is impossible to arrange a business trip for an employee who is caring for a sick family member or a disabled person, confirmation of this is a medical report or a document confirming the assignment of disability;
• It is prohibited by law to send on work trips employees who work under a student agreement.

Ignorance of the law does not exempt you from responsibility, but now you know who cannot be involved in business trips, regardless of whether they last one day or one month. Otherwise, failure to comply with the law is fraught with penalties for the enterprise and personally for the accountant and management. In 2019, officials and organizations will have to pay in rubles for such offenses:

• officials will receive a fine from 1,000 to 5,000 rubles;
• for legal entities the penalty is 30,000 - 50,000 rubles, and possibly suspension of work for a period of up to 90 days;
• if officials have previously violated labor laws, they may be disqualified from positions for 1 to 3 years.

Procedure for registration of a business trip

Despite the short duration of a work trip, a business trip lasting one day also requires proper registration. Step-by-step instructions for drawing up documents look like this:

1. The head of the department explains to the director of the organization the need to send an employee on a work trip, in connection with which a job assignment is filled out according to form No. T-10a approved by legislators. The official must describe the goals and objectives of the upcoming trip.
2. Based on the text of the official assignment, an order from the head of the company is formed. When 1 employee goes to the designated final destination, form No. T-9 is valid, if there are two or more of them, use form No. T-9a.

Previously, the issuance of a travel certificate raised many questions. How advisable is it to issue a document if the employee goes on the road for just one day? To avoid confusion, in 2016 officials canceled the issuance of the certificate; now there is no need to issue it.

Another important nuance when paying for travel allowances is the provision by the employee of an advance report. The document has 3 sheets:

1. The header indicates the abbreviated name of the enterprise, encoding according to OKUD and OKPO. Below, the amount of money spent for which the report was drawn up is calculated, and the date the paper is filled out is indicated. The position of the head of the organization must be approved and the full name of the accountable person must be recorded. On the 1st title page, the accountant enters information on the balance from previous advances and the amount actually spent, obtained by summing up the funds from the submitted checks. As for accounting, the entries affect debit 26 and credit 71 accounts.
2. The second sheet is a receipt indicating the value of the report; the accountant himself also makes a record of the audit by the accountant.
3. On the 3rd and subsequent pages, the details of expenses are written down, the dates and numbering of documents on expenses, for what needs and in what quantity the money was spent, are necessarily recorded from the receipts. The accountable person signs below, thereby confirming his own expenses and the daily allowance issued to him.
4. The advance payment includes checks, travel tickets, payment for dinner in a cafe, payment for a hotel room.

How are daily allowances paid?

If a business trip is issued on one day, that is, the employee can return home every day, and if this happens constantly, per diem is not accrued. If the trip is one-time and lasts at least 24 hours, it is already considered a business trip, which means that in 2019 daily allowances are paid in this case. The employer not only contributes funds for the employee’s expenses at work, but also pays for travel and returns money spent on rent.

Accountants are interested in the question: if a business trip lasts only one day, is it necessary to calculate personal income tax from the daily allowance? Everything is not so clear here. Judicial practice shows that a number of enterprises were forced to withdraw personal income tax in 2017, deciding that daily allowances are a kind of source of additional income, and the worker must fulfill tax obligations within the framework of tax legislation.

However, the opposite decisions are also known, when the inspectorate was wrong in requesting personal income tax calculations. If personal income tax is not collected, then there is no need to make insurance contributions either.

What else does the employer pay for on a one-day business trip?

The employer’s obligation is to reimburse the expenses incurred by the employee upon the employee’s return from a work trip. Among the most common ones are:

• travel costs;
• expenses for renting private living space or a hotel room;
• daily allowance;
• other expenses that the employee was forced to incur during a business trip, regardless of whether the head of the enterprise gave the go-ahead or not.

If personal income tax is nevertheless calculated, when calculating the final amount, the money spent on the preparation and submission of visa documents, passports, identity cards, vouchers, invitations and other similar types of documentation must be included. This also includes fees granting the right of entry, passage or transit of any type of vehicle for the use of the territory where sea canals and other important passage structures are located, without which it is not possible to reach the desired settlement.

Reports and checks are submitted by the employee to the accounting department within the first 3 days after returning from a work trip. Delaying the procedure for issuing travel allowances is fraught with fines, which will be imposed on the enterprise in 2019.

A one-day business trip in 2019 is documented with documents, including an order to go on a business trip, a certificate, and a job assignment.

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The head of the organization signs the documents. Upon returning from a trip, the employee provides a short report on the work done. They send it to the accounting department.

Peculiarities

A business trip differs from a regular trip in that the employee’s employer:

• travel costs to the appointed place and home;
• accommodation;
• other expenses - food, travel around the city.

Rules for sending an employee on a business trip for 1 day:

1. Published. Use the usual approved form or a simple free one, but always approved.
2. The employee receives an advance payment for transport travel and compensation funds instead.
3. The HR department employee makes a note on the report card. On the day of absence, a code of letters or numbers is entered.
4. When the employee returns, he must issue a travel and expense report within 3 days. These can be checks, receipts.

If the employee traveled, then upon his return he writes a note indicating his route.

When choosing a one-day business trip, the employer is guided by the following information:

• what is the distance from the workplace to the place of business trip;
• how developed is the infrastructure between these cities;
• whether the employee will complete the assignment in such a short time.

Features of a 1-day business trip:

• to send an employee on a business trip, only an order from the head of the institution is enough;
• on the same principle as for a multi-day trip;
• until the employee leaves, he needs to pay an advance - the cost of travel in both directions;
• if an employee travels abroad, he is paid a daily allowance - half the norm;
• within 3 days after the trip, the employee is obliged to present all receipts;
• if there is unspent money left, it is returned to the organization’s cash desk;
• if the employee paid personal money, the employer is obliged to reimburse this amount.

Who can I send?

Despite the fact that the business trip is one-day, an employee who has not entered into an employment contract with the organization cannot be sent on it.

Legislative acts state that the agreement can be fixed-term, indefinite or part-time.

The following categories of employees are not sent on business trips:

• persons who have not reached the age of majority;
• pregnant women;
• employees working under an apprenticeship agreement;
• women with children under 3 years of age;
• parents or guardians who are raising a child without a spouse;
• employees who care for incapacitated relatives must be confirmed with a medical certificate;
• disabled people.

Before this, it is necessary to obtain their consent to travel.

Normative base

The term "business trip" is regulated. In accordance with this, all expenses are reimbursed during a business trip.

According to , during the business trip the employee retains his workplace, salary and position.

One day business trip

Often an employee is sent on a business trip to an area from where he can return home every day.

The payment procedure is influenced by where the employee is sent - in Russia or abroad.

Across Russia

When sending an employee on a business trip around Russia for 1 day, the employer must take into account the conditions of transport links, the complexity of the assignment and the need to provide recreational conditions.

Daily allowances are not paid for such trips. The prohibition on the payment of daily allowances is compensated by reimbursement of expenses associated with the business trip.

These payments are not subject to tax.

Money paid for a one-day business trip does not relate to the economic benefit (income) of the employee. But amounts within the normal limits are not taxed - in the Russian Federation this is 700 rubles. The remaining amount is subject to personal income tax. The exception is the provision of checks or receipts.

Also, insurance premiums are not charged on this amount. In this case, it is necessary to comply with the following conditions:

• the payment is not formalized as daily allowance, but as other employee expenses;
• the employee's expenses are confirmed by receipts;
• the amount of payment is established by the organization’s documentation.

Abroad

In case of a foreign business trip, even if the employee returned home on the same day, daily allowance is paid. They amount to 50% of the employer's standard for foreign travel.

This payment is not subject to tax if it does not exceed the norm - 2500 rubles.

A business trip is also formalized by order. The document indicates the country and place of business trip, the assignment and the deadline. The employee is given an amount that will be enough for the trip.

It is issued in the currency that is national in the country where the employee is sent. Additionally, rubles are also issued for expenses before crossing the border.

All information regarding the business trip is recorded in the report card. After returning home, the employee draws up a report.

Registration procedure

Registration of a daily business trip must be completed in compliance with the norms of current legislation. This year the registration procedure has become simpler.

The order remained a mandatory document. It must display:

• when was it created?
• number;
• what position does the employee hold;
• where he is sent and for what purpose;
• duration of business trip;
• who will pay for the trip?

The order must be signed by the employee. This is proven by the fact that he was familiar with the business trip in advance.

The second stage is issuing an advance to pay for small expenses. The employee is given cash or money is transferred to a card.

How is it paid?

Registration of a business trip for 1 day is no different from a longer trip.

In accounting and personnel documentation, days are paid the same:

• if the business trip falls on a working day, the employee is given the average salary;
• if it is a holiday or day off, then double the salary.

If an employee travels abroad for 1 day, he is paid half the amount.

Are daily allowances paid?

In accordance with the general rules, per diem is not paid in 2019, since the employee returns home every day and does not live at the place of business trip. But the employer is obliged to compensate for travel costs.

Payment of daily allowances for one-day business trips should be mentioned in the collective agreement or other type of internal documentation.

The employee is required to present documents confirming expenses when traveling on a business trip. He is reimbursed for expenses and paid an average salary per day.

The inspection service may not recognize food costs as additional expenses, even if they are supported by documents.

Video about sending an employee on a business trip

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Many employees are familiar with the topic of business trips. But not everyone knows that a business trip can be beneficial, for example, if an employee goes on a business trip abroad for a long time.

In this case, not only his expenses for the needs of the service will be compensated by the organization, but also payments will be increased. In addition to the average salary, the employee will receive daily payments, as well as compensation for housing and much more.

What is a daily allowance?

Per diem is reimbursement of an employee’s expenses for housing outside their place of permanent residence. Such expenses are borne by everyone who travels on official business to an area located far from the main place of work.

As for business trips for one day, the legislation of the Russian Federation does not provide for daily allowances.

The concept of daily allowance during a business trip for 1 day does not exist. This is due to what the very concept of “daily allowance” implies. If a person leaves on a business trip in the evening of one day and returns in the evening of another day, this is already considered a two-day business trip, for which the employer can assign the employee daily allowance in the amount established by law.

This amount will not be subject to income tax, and it can be given to your employee to reimburse his expenses during a business trip.

Maximum and minimum payout limits

The maximum amount is determined by the employer.

As for daily allowances, their amount is strictly regulated by law. The maximum amount of daily allowance that is not subject to personal income tax within the Russian Federation is 700 rubles; if a person travels abroad, then the maximum amount that is not taxed is 2,500 rubles.

If a person returns from a business trip on the same day on which he left, but he was abroad, then the maximum tax-free daily allowance is 50% of the usual amount - 1250 rubles.

If the business traveler was in Russia and returned on the same day, then he is not paid per diem. If a person travels to the CIS countries and there is no mark in his passport indicating that he was in another country, then daily allowances are also not provided.

The minimum daily payment cannot be less than 100 rubles. Otherwise, the amount of compensation depends on many factors, such as company policy, distance and duration of the trip, organizational and legal form of the enterprise, and so on.

There are a number of other compensations that an organization is obliged by Russian law to compensate to an employee sent on a business trip. These are expenses for travel, lunches and other business expenses that are associated with certain affairs of the organization.

Documents for receiving funds

All receipts must be provided.

In order for all the employee’s expenses to be reimbursed, incl. and to prove that he stopped somewhere, he must provide receipts, checks, travel tickets and other supporting documents.

It happens that an organization pays an employee in advance during a business trip and provides him with finances. But calling this money “per diem” would be incorrect.

During a business trip, the employee may incur additional costs, the difference of which the organization will be obliged to return to him after the report on the business trip. Upon arrival from a business trip, the employee must, within 3 days, draw up a business trip report, which should include several parts:

1. All checks, contracts, travel tickets and receipts must be supported by the advance report;
2. All additional costs for which money was not allocated, also with supported or attached documents;
3. The final report with the difference between the allocated finances, their balance, or, on the contrary, the shortage.

The employer has the right to send his employee, with his consent, on a business trip for any time, which can last from hours to months, while the employer has the right to set the amount of daily allowance at his discretion for this period, except for a business trip for 1 day.

The organization should have travel regulations that specify the amounts and terms of payment for business trips, as well as reimbursement of business expenses. In such provisions, the employer himself sets the amount of daily allowance depending on the place to which the business traveler is sent, and on whether there are conditions for accommodating the person, rented directly by the organization, and what the living conditions are there.

If there are no conditions, then a daily allowance is calculated to compensate for living expenses.

Daily allowances can be of any size, at the discretion of the employer, but do not violate the law.

Payments for business trips abroad

The employee will be reimbursed for all expenses.

Local acts on business trips indicate the amounts paid when traveling abroad. They may be more or less than the maximum amounts established by law.

When an employee is sent on a business trip, according to the law, he retains his job, his average salary, and also under the terms of internal regulations, the business traveler can be awarded a bonus for work during a business trip, in the evening or.

The employer is obliged in accordance with Article 168 of the Labor Code of the Russian Federation:

• reimburse all necessary expenses spent on travel;
• reimburse all expenses related to rental housing;
• reimburse those expenses that are associated with expenses not at the place of residence;
• not provided for by the parties, but those that were made with the permission of the employer.

These are the basic requirements of the law, and the amounts, time, duration and tasks can be established by an internal act of the employer.

In order to send a person on a business trip, it is necessary to issue an appropriate order or instruction, familiarize the employee with the duration of the business trip, the time of departure, as well as the purpose and tasks, which will also indicate the amounts for future costs associated with travel, business purchases, and rental housing. and daily payments.

When payments are not possible

Daily allowances are paid daily.

Sometimes the organization does not provide any daily allowance at all, and the employee provides for himself at his own expense; all this depends on the organization, its legal and financial status, its internal regulations, as well as the employee’s claims for a certain amount of daily allowance. All this is resolved by agreement at the stage of discussion of the business trip before the issuance of the order.

In addition, by law, business trips, if they last more than one day, are required to pay at least the minimum amount. Failure to pay travel allowances can be a compelling reason to refuse a business trip, or to file a complaint with higher authorities.

If a person is sent on a business trip during non-working hours - these could be holidays or weekends - then such business trips are paid in accordance with the Labor Code of the Russian Federation, like any salary on weekends, evenings, and holidays.

Per diem is paid for each day a person is on a business trip, whether he is sick, or spends his time on the road, or lives in the place of the business trip on the weekend.

If a person has the opportunity to return to his place of residence during his business trip, per diem is usually not paid.

To summarize, today the maximum amounts of daily allowance have been established:

1. in Russia – 700 rubles;
2. CIS countries – 700 rubles;
3. abroad – 2500.

No taxes are imposed on these amounts for a trip of 2 days or more; the organization has the right to set its own daily allowance amounts, they may be greater, and a tax will be imposed on the difference, and they may be less, or they may not exist at all, but only on one-day business trips.

From this video you will learn whether you need to pay per diem for one day of business travel.

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