Business trip within one city. One day business trip

Situation:

A company employee must work for another organization for a week. Usually in such cases a business trip is arranged, but this situation is non-standard, since another organization is located in the same city. Is it necessary to issue travel documents in such cases, that is, not only for foreign or intercity trips, but also for official ones within the city?

Solution:

A business trip is a trip by an employee to carry out an official assignment outside the place of permanent work. This means that you can go on a business trip within the city. But being sent to work without formalizing a business trip in this situation would not be a mistake.

Details:

Part 1 art. 166 of the Labor Code of the Russian Federation defines a business trip as a trip by order of the employer for a certain period to carry out an official assignment outside the place of permanent work. How to define “place of permanent work”? In this case, this is the location of the organization (its separate structural unit), work in which is stipulated by the employment contract. This is directly stated in paragraph 3 of the Regulations on the specifics of sending employees on business trips (hereinafter referred to as the Regulations on Business Travel), approved. Decree of the Government of the Russian Federation dated October 13, 2008 No. 749.

Read useful articles on the topic:

But the location of the organization is not so easy to determine. What is meant: the city in which the employee works, the exact address of the place of work, including street and house number, or perhaps the organization itself? The fact that the place of permanent work must be indicated in the employment contract, as required by Part 2 of Art. 57 of the Labor Code of the Russian Federation does not add clarity, since in practice this condition is formulated differently.

There is a common point of view that the permanent place of work should be determined by the exact address of the employing company. Accordingly, an employee’s business trips within the same city must be registered as business trips.

The following argument is given in support of this position. Previously (before the Labor Code of the Russian Federation came into force), a business trip was recognized as a trip by an employee, by order of the head of an association, enterprise, institution, or organization, to another location for a certain period of time to carry out an official assignment outside the place of permanent work. This definition of a business trip was given in paragraph 1 of the Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions dated 04/07/1988 No. 62 “On business trips within the USSR” (hereinafter referred to as the Instructions). This definition contains a special clause that a business trip is a business trip to another location.

But after the Labor Code of the Russian Federation and the new Regulations on business trips came into force, the definition given in the Instructions lost its relevance as it did not correspond to the wording in later regulations. So, the new definition of a business trip generally repeats the previous one, with one difference - now it is not specified that the trip must be made to another area. The concept of another locality, in turn, is disclosed in paragraph 16 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”: this is an area outside the administrative-territorial boundaries of the corresponding locality.

Thus, we can conclude that it is necessary to register a business trip when sending an employee to carry out an official assignment on the territory of another employer, even if the company to which the employee is sent is located in the same city as the employer.

However, there is another point of view: only trips outside the relevant locality can be recognized as business trips...

"Personnel issue", 2011, N 7

COMPLEX ISSUES IN REFLECTING SHORT BUSINESS TRAVELS

In the practical activities of a company, it happens that an employee’s business trip is limited to the territory of one locality. How this trip qualifies and whether it can be considered a business trip, you will learn from this article.

To understand this issue, let us turn to Art. 166 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), containing the concept of a business trip.

From this norm of labor legislation it follows that a business trip is understood as a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work. At the same time, the Labor Code of the Russian Federation directly excludes from business trips the business trips of employees whose permanent work is carried out on the road or has a traveling nature, due to which the work of couriers, sales agents, service workers, truck drivers, conductors, flight attendants, etc. is not considered a business trip. further and so on.

Similar explanations on this matter are given by regulatory authorities, as evidenced by Letter of the Ministry of Finance of Russia dated August 18, 2008 N 03-03-05/87, Letter of the Federal Tax Service of Russia for Moscow dated March 1, 2010 N 16-15/020874 and a number of others.

Moreover, the concept of “business trip” applies only to those individuals who are associated with the organization through labor relations, regulated, as is known, by an employment contract concluded between the employer and the employee. This is indicated as the norms of Art. 166 of the Labor Code of the Russian Federation, and clause 2 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749 (hereinafter referred to as Decree N 749).

The content of the employment contract is determined by Art. 57 of the Labor Code of the Russian Federation, from the provisions of which it follows that the place of permanent work of a company employee is considered to be the location of the organization (its separate division), work in which is stipulated by the employment contract. Moreover, this can be either the head office of the company or its structural division located in another area. In the latter case, the employment contract concluded with the employee stipulates that the employee’s place of work is a separate division of the organization, located at an address different from the location of the organization itself. Therefore, for employees working in separate divisions of companies, a trip to the parent organization will also be a business trip and vice versa. Today this is directly provided for in paragraph 3 of Resolution No. 749, which states that the trip of an employee sent on a business trip by order of the employer or a person authorized by him to a separate unit of the sending organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip.

Moreover, today financiers even recognize trips of company employees working from home to the head office and back as business trips, as indicated by Letter of the Ministry of Finance of Russia dated May 10, 2011 N 03-03-06/1/284.

Note that, in contrast to Art. 57 of the Labor Code of the Russian Federation, Resolution No. 749 does not contain any indication that the location of a separate unit should be located in a different area, due to which an employee’s trip to a separate unit of his organization to carry out an official assignment within one can be equated to a business trip settlement. In other words, even an employee’s official trip to a separate division of his organization, located in one administrative-territorial point, for example in a city, can be considered a business trip. However, to recognize such a trip as a business trip, two conditions must be met simultaneously:

The trips are not permanent;

The employee does not belong to the category of persons with a traveling nature of work.

At the same time, business practice shows that business trips of employees within the same locality are extremely rarely recognized as business trips.

It’s another matter if a separate division of the company is located in another locality, even in a suburb located at a short distance from the city, which an employee can only reach with the help of suburban transport (train, bus or some other way). Let us recall that the concept of urban and suburban transportation is defined in Art. 4 of the Federal Law of November 8, 2007 N 259-FZ “Charter of Automobile Transport and Urban Ground Electric Transport”, according to which urban transportation includes transportation carried out within the boundaries of a populated area, and suburban transportation includes transportation carried out between populated areas at a distance of up to fifty kilometers inclusive between the borders of these settlements.

In terms of suburban railway communication, commuter trains include trains traveling a distance of no more than 200 km, consisting of cars with seats, as indicated by the Criteria for determining the categories of trains for transporting passengers depending on their speed and distance, approved by the Order of the Ministry of Transport Russia dated July 18, 2007 N 99.

Here, the trip of an employee sent by order of the employer to carry out an official assignment outside the place of permanent work is considered by the employer as a business trip without any reservations. Consequently, there is every reason to reimburse all travel expenses, including travel expenses, which in Resolution No. 749 generally mean the costs of travel by public transport, respectively, to the station, pier, airport and from the station, pier, airport, if they are located outside the populated area.

Pay attention! Anyone who has gone on a business trip knows that, as a rule, the place of residence, for example a hotel, and the location of the organization where the employee is sent do not coincide. It is difficult to imagine a situation where an official transport of the receiving party comes to pick up an ordinary business traveler, so employees, like all other citizens, travel from their place of residence to the location of the organization by public transport. Because of this, a legitimate question arises: is it possible to reimburse such “travel” expenses of a business traveler?

According to Regulation No. 749, no, because this legal act contains a limited composition of transport costs, according to which reimbursement of other transport costs is not provided. However, it is still possible to reimburse such expenses. And the Labor Code of the Russian Federation itself allows you to do this. Judge for yourself. The list of travel expenses subject to reimbursement is given in Art. 168 of the Labor Code of the Russian Federation, and it is open, since among the named travel expenses there are also “other expenses incurred by the employee with the permission or knowledge of the employer.” Based on this, the employing organization has the right to include expenses for travel by public transport in its reimbursable travel expenses. The only thing an organization must do is include this provision in the collective bargaining agreement or in its travel policy. At the same time, it is necessary to specify the procedure for their compensation.

At the same time, in order to be able to take such expenses into account for taxation, they must satisfy the conditions of Art. 252 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), that is, they had their own economic justification, as well as corresponding documentary evidence. If the travel expenses of a posted employee by public transport at the place of business trip meet the criteria of Art. 252 of the Tax Code of the Russian Federation, then on the basis of paragraphs. 12 clause 1 art. 264 of the Tax Code of the Russian Federation, the employing company can take them into account as part of other expenses associated with production and sales. By the way, the Ministry of Finance of Russia itself says that such “travel” expenses can be taken into account as part of reimbursable travel expenses, as indicated, in particular, by its Letter dated July 21, 2011 N 03-03-06/4/80 .

The courts hold a similar point of view on this issue, as evidenced by Resolution of the Federal Antimonopoly Service of the Moscow District dated July 5, 2010 No. KA-A40/6676-10 in case No. KA-A40/101594/09-114-716.

Pay attention! If we are talking about suburban business trips, then the employee has the opportunity to return home every day. However, the question of the advisability of the employee’s daily return in each specific case is decided by the head of the company, taking into account the distance, transport conditions, the nature of the task being performed, as well as the need to create conditions for the employee to rest.

If a work assignment cannot be completed within one day, and the employee’s daily return does not give him proper rest, then, by decision of management, the employee has the right not to return home every day. In this case, the employee’s expenses for renting residential premises are reimbursed in accordance with the general procedure.

At the same time, a service assignment can be designed for one day. In this case, a so-called one-day business trip of the employee takes place.

The peculiarity of Russian one-day business trips is that during such trips the payment of daily allowances is prohibited. Paragraph 11 of Resolution No. 749 determines that when on business trips to an area from where the employee, based on transport conditions and the nature of the work performed on the business trip, has the opportunity to return daily to his place of permanent residence, daily allowances are not paid. At the same time Art. 168 of the Labor Code of the Russian Federation determines that the procedure and amount of reimbursement of expenses associated with business trips are determined by the organization independently and are fixed either by a collective agreement or another regulatory document of the company. Therefore, it is possible that the organization in its regulatory document, for example, in the regulations on business trips, will provide for the payment of daily allowances for one-day trips.

True, in this case, the company will have to come to terms with the fact that it is unlikely to be able to take such daily allowances into account when determining income tax, because the prohibition established by paragraph 11 of Resolution No. 749 is not based on empty space, but on the fact that daily allowances cover personal expenses of an employee living outside his place of permanent residence for more than 24 hours. Otherwise, the payment of daily allowance cannot be considered as a reasonable expense and, as a result, taken into account for tax purposes.

This conclusion can be made based on the explanations of the tax authorities contained in the Letter of the Federal Tax Service of Russia for Moscow dated February 10, 2006 No. 20-12/11312. The courts also agree with this point of view, as indicated by the Resolution of the Federal Antimonopoly Service of the North-Western District dated March 1, 2006 in case No. A05-5899/2005-12.

Moreover, when paying one-day daily allowances, an organization may have tax risks regarding personal income tax. Despite the fact that from Ch. 23 “Tax on Personal Income” of the Tax Code of the Russian Federation does not imply this; tax authorities consider such payments as taxable income of an individual and require withholding personal income tax. Please note that arbitration practice on this issue is not unambiguous. Some courts agree with the arguments of the tax authorities, as evidenced, for example, by the Resolution of the Federal Antimonopoly Service of the Ural District dated June 29, 2009 N Ф09-4274/09-С2 in case No. А76-22879/2008-54-785/5, the Resolution of the FAS North -Caucasian District dated May 19, 2009 in case No. A32-2910/2008-29/78-56/24. Others, on the contrary, consider the demands of controllers to be unlawful, as indicated, in particular, by the Resolution of the Federal Antimonopoly Service of the Central District of May 27, 2008 in case No. A62-4451/2007.

Due to the fact that the issue of withholding personal income tax on daily allowances paid for one-day business trips remains unresolved, the company will have to independently decide whether it will recognize these amounts as taxable income of an individual.

Considering that the highest courts are also inclined in favor of the tax authorities, as evidenced, for example, by the Determination of the Supreme Arbitration Court of the Russian Federation of October 22, 2009 No. VAS-13740/09 in case No. A76-22879/2008-54-785/5, we note that failure to withhold personal income tax from one-day daily allowances seems very risky.

A similar situation concerns the taxation of one-day daily allowances with insurance contributions, the procedure for calculation and payment of which is regulated by the norms of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory health insurance funds" (hereinafter referred to as Law No. 212-FZ).

From Part 2 of Art. 9 of Law N 212-FZ it follows that daily allowances recognized as compensation payments are not subject to insurance contributions. At the same time, Part 2 of Art. 9 of Law N 212-FZ does not specify whether this norm applies to daily allowances paid for long-term business trips, or whether it can also be used for one-day business trips.

Since the regulatory authorities remain silent on this matter, and arbitration practice on this matter has not yet developed, then, in the author’s opinion, it is better to charge insurance premiums on a one-day daily allowance than to later prove your point of view in court. Moreover, it is not a fact that the arbitrators will agree with the opinion of the employing company. After all, even under the conditions of levying a single social tax, which, in fact, was replaced by insurance premiums, arbitration practice on the taxation of one-day daily allowances was not unambiguous. For example, in the Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated August 16, 2007 in case No. A28-1084/2007-3/29, it was stated that the payment of such daily allowances entails the obligation to accrue the unified social tax. At the same time, in the Resolution of the Federal Antimonopoly Service of the North-Western District dated March 13, 2008 in case No. A56-17909/2007, the court made the opposite conclusion.

Pay attention! If we are talking about a one-day business trip abroad, then the payment of daily allowances is not prohibited. Thus, paragraph 20 of Resolution No. 749 determines that an employee who goes on a business trip to the territory of a foreign state and returns to the territory of Russia on the same day is paid daily allowances in foreign currency in the amount of 50% of the standard cost of paying daily allowances, determined by the company’s internal regulatory documents for foreign business trips.

V. Avdeev

Journal expert

Signed for seal

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 an 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.

In accordance with clause 9 of the regulation “On the specifics of the procedure for calculating average wages”, approved by Government Decree No. 922 dated December 24, 2007 (hereinafter referred to as Regulation No. 922), average daily earnings are calculated using the formula:

(ZPod + Pr) / Dfo,

Salary - the amount of wages for the days actually worked in the billing period in rubles;

Pr - the amount of bonuses and remuneration in rubles (clause 15 of Regulation No. 922);

DFO - time worked during the billing period in days.

A business traveler working part-time will retain the average salary received from the employer who sent him on a one-day business trip. If the part-time worker went on a business trip by decision of both employers, then the earnings are retained at both places of work. In this case, compensation costs are paid by two employers in the parts agreed upon by them (clause 9 of Regulation No. 749).

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.

The amount of daily allowance is set by the employer independently, but not less than the minimum. For government institutions, the minimum daily allowance is 100 rubles (subparagraph “b”, paragraph 1 of Government Resolution No. 729 dated October 2, 2002). But an enterprise can increase this size using its internal reserves. As for private companies, the daily allowance can be any amount, with the maximum not subject to personal income tax being 700 rubles (paragraph 12, clause 3, article 217 of the Tax Code of the Russian Federation).

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.

Don't know your rights?

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, the 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

  When displaying daily allowances (taking into account the above explanations) in calculating the taxable income tax base, the taxpayer must remember that it is advisable to display them as other expenses associated with sales/production (subclause 49, clause 1, article 264 of the Tax Code). This opinion was expressed by the financial department after analyzing judicial practice on this issue (letter of the Ministry of Finance dated May 21, 2013 No. 03-03-06/1/18005).

• Personal income tax

  If a posted employee provides, upon returning from a one-day business trip, all supporting documents for his expenses for business purposes, then there will be no need to withhold personal income tax from the daily allowance.

  If documents cannot be provided for any reason, then the amount of daily allowance (i.e. compensation expenses associated with a business trip), which does not exceed 700 rubles for business trips within the country, is exempt from withholding tax on personal income (letter from the Ministry of Finance from 03/01/2013 No. 03-04-07/6189).

• Insurance premiums

  Payments made to a business traveler in the form of his retained average earnings are subject to insurance contributions. In addition, even if the employer decided to consider compensation payments to an employee sent for 1 day as daily subsistence allowances, the Social Insurance Fund does not agree with this and insists that such payments are subject to insurance contributions (letter of the Social Insurance Fund dated July 2, 2013 No. 15-03-11/05-6357 ).

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.

There are times when an employee needs to travel to another location on company business for literally one day. Are such trips considered business trips? How to pay for them? Is it possible to reimburse an employee for travel if he used a taxi?

Are not business trips

Business trips of employees whose permanent work is carried out on the road or has a traveling nature. For example, the work of drivers and couriers.

For travel dates

For travel to Hawaii, Alaska or travel outside the country, please read and follow the instructions. Incidental expenses are things such as call charges, personal phone calls, laundry, travel between residences and meal locations, and other individual needs.

Food is torn because you must deduct any food that is provided based on the rules below. For example, on the day you leave your office base, use the per diem for the location where you plan to spend the night. The next day, use the per diem for the place where you spent the night.

Is a day trip considered a business trip?

The definition of a business trip is given in Article 166 of the Labor Code of the Russian Federation - this is “a trip of an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work.”

And of course, upon returning from a business trip, the employee must submit an advance report to the accounting department, attaching documents confirming the expenses incurred (travel tickets, documents for baggage transportation, etc.)x.

Payment of expenses for a one-day business trip

Rejection may be denied if the traveler fails to regularly provide original receipts. For research grants and contracts, funding agencies require the signature of the Principal Investigator to be present on all claims submitted to the research fund. When the Traveler is the Principal Investigator or Visiting Investigator, the person in the position of the Principal Investigator's supervisor must sign. In no event will the use of a signature stamp or email be an acceptable form of approval.

What's the best way to arrange a trip by private car?

If an employee decides to use personal transport on a business trip, he should enter into a rental agreement or an agreement for the free use of his car. Then the travel agency accountant will be able to include the cost of gasoline and fuels consumed during the business trip as part of other expenses accepted for profit tax purposes. Such an operation can also be formalized as the use of an employee’s personal transport for business purposes. In this case, the employee is entitled to a fixed compensation, which is accepted for profit tax purposes according to the standards established in Decree of the Government of the Russian Federation of February 8, 2002 No. 92 (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation). Let us note that these conclusions are also valid for travel agencies that use the “simplified tax system” (subclause 12, clause 1, article 346.16 of the Tax Code of the Russian Federation).

All advances and reimbursements are paid in Canadian currency. Eligible foreign currency expenses must be reported in Canadian dollars. Eligible expenses are converted according to the Bank of Canada conversion rate using the average rate for the travel period or actual rates. Documentation supporting exchange rates must be submitted with your travel claim. Bank of Canada website. The Associate Vice President for Financial Resources is responsible for the review, interpretation and implementation of this procedure and any exceptions or amendments made thereto.

But there is one significant “but” here. Even if you decide to be guided by the earlier position of the Russian Ministry of Finance, you need to document the employee’s travel expenses: receipts, cash receipts, tickets.

Therefore, if an employee used the services of a private trader, who, of course, will not give him any documents about payment for travel, then there can be no question of considering such payments as compensation for tax purposes.

Example

Employees of the travel agency "Mir" (tour operator) Muratov and Rubashina were sent on a one-day business trip from Kurgan to Tyumen. They were transported there and back by Gorodok taxi. The accountant of the travel agency "Mir" has an agreement with the company "Gorodok", as well as an act on the provision of transport services and a cash receipt confirming payment for taxi travel. Its cost was 3000 rubles.

The occasional daily fee includes expenses such as tips, laundry, dry cleaning and local phone calls. For travel outside of Canada and the United States, current admission practices for meals and incidentals are acceptable. You can arrange private accommodation with relatives or friends.

Allowances that can be claimed as travel expenses must be as follows. Decision Tree Travel Pre-Approval Meal Allowances and Incidental Expenses. Pre-authorization of expenses is required and must accompany travel reimbursement.

In the accounting of the Mir travel agency, the accountant will reflect this operation with the following entries:

DEBIT 71 CREDIT 50
- 3000 rub. - money for taxis was given to accountable persons;

DEBIT 20 CREDIT 71
- 3000 rub. - taxi travel expenses are reflected as part of employee travel expenses (after approval of the advance report).

Without an invoice, VAT on expenses will not be deducted from the budget.

What is the purpose of the trip? Experts say even an excursion like a hot air balloon ride could be taxable if it is part of a legal agreement or used to conduct business with clients or colleagues. Tax experts say it's important to ensure thorough documentation of expenses you want to deduct that can be deducted that combine work with play, but only the portions that deal with business expenses for children and spouses on business trips are generally not subject to deduction. Orthopedic pillow “donut”.

DAILY ALLOWANCE

As follows from paragraph 15 of the Instruction “On business trips within the USSR”, if an employee is sent on a one-day business trip, he is not paid per diem. If they were paid, their amount should be included in the employee’s total income for the purposes of calculating personal income tax (as his additional income). However, the amount paid cannot be taken into account for profit tax purposes. Therefore, it is not necessary to accrue unified social tax and contributions to the Pension Fund of the Russian Federation from daily allowances (clause 3 of article 236 of the Tax Code of the Russian Federation).

Are daily allowance amounts different for employees of private and state-owned companies?

Sometimes they are legal. "In his eyes, it was worth keeping because if it wasn't for a business trip, she wouldn't be there snorkeling," he says. The deadline for filing tax returns is six days. As you make your claims last minute, keep in mind that there are certain business travel expenses that you'll be surprised you can deduct and others you can. Just be prepared to offer documentation - even in the form of handwritten notes - to back them up.

Situation:

A company employee must work for another organization for a week. Usually in such cases a business trip is arranged, but this situation is non-standard, since another organization is located in the same city. Is it necessary to issue travel documents in such cases, that is, not only for foreign or intercity trips, but also for official ones within the city?

An employee goes on a business trip from another city

Be sure to keep track of all receipts and records. The easiest and most effective way is to write the following on the back of each slip: the reason for the expense, the name of the person you met, the location and the date, says Paul Golden, a spokesman for the National Endowment for Financial Education.

Every year, many people don't want to, but still try to deduct as much of their travel expenses as they can, tax experts say. If you are an employee traveling for business and your company does not reimburse you for all of your expenses, you can deduct any out-of-pocket expenses that exceed 2% of your adjusted gross income. If you are self-employed or a small business owner, you do not need to reach this threshold.

Solution:

A business trip is a trip by an employee to carry out an official assignment outside the place of permanent work. This means that you can go on a business trip within the city. But being sent to work without formalizing a business trip in this situation would not be a mistake.

Details:

Part 1 art. 166 of the Labor Code of the Russian Federation defines a business trip as a trip by order of the employer for a certain period to carry out an official assignment outside the place of permanent work. How to define “place of permanent work”? In this case, this is the location of the organization (its separate structural unit), work in which is stipulated by the employment contract. This is directly stated in paragraph 3 of the Regulations on the specifics of sending employees on business trips (hereinafter referred to as the Regulations on Business Travel), approved. Decree of the Government of the Russian Federation dated October 13, 2008 No. 749.

Everything related to your business is fair game: airfare, gas for your car, baggage fees, taxis, lodging, meals, phone calls and supplies. You can even deduct laundry, dry cleaning and bar drinks. That is, they are typical for your industry and necessary for your business. But even this guidance can be confusing.

"You don't have to make money, but he has to have the intention of making money," he says. But you can take some personal time. Let's say you fly to Florida on Monday with your spouse and take Tuesday as a vacation day. On Wednesday you meet with a client, and on Thursday you have lunch with that client, after which you catch a flight home.

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Sending an employee on a business trip to a higher organization for the actual performance of work (and not for the execution of a one-time official assignment, as required by a business trip) for these workers in the interests, under the management and control of the higher organization, entails risks for the institution. Popular questions The work of an employee at the order of the employer in the interests, under the management and control of an individual or legal entity that is not the employer for this employee is agency labor, which is prohibited in Russia. This is stated in Article 56.1 of the Labor Code of the Russian Federation. Thus, the corresponding business trip of an employee may be recognized by regulatory authorities as agency labor, which may lead to the institution being held liable under Part 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation. Important information about Local business trips: you will find the registration in the material here.

Business trips – we sort out ambiguous situations

Attention

We have discussed this issue in previous materials. We will not repeat the details, we just want to remind you that daily allowances are not paid for such a duration of a business trip.

Can a business trip be endless? No, the work assignment must specify the duration of the business trip. Previously, the current Instruction regulating this issue established a maximum period for business trips of a maximum duration of 40 days directly at the destination.

This period did not include travel time. The current Business Travel Regulations do not contain time limits.

What is considered a business trip?

The fact is that a closed list of situations in which an employer can withhold funds from an employee’s salary is given in Article 137 of the Labor Code. It does not say anything about the employee's obligation to reimburse the cost of an unused ticket.

In such a situation, you can only come to some kind of mutual agreement. Let’s say the employee agreed, or he himself offered to reimburse the employer for the cost of the ticket.

Info

This situation will not constitute a violation. An employee can deposit money into the organization's cash desk. For the amount of compensation received, the accounting employee issues a cash receipt order.

What distances are paid for business trips?

We have already discussed with you the main issues related to business trips: travel expenses: guarantees and compensations that an employer must provide to a posted employee, the procedure for documenting business trips, we also touched upon the possibility of accepting certain expenses related to business trips for tax accounting. This topic is inexhaustible, as are the situations that many of us encounter in the course of our work. Having received many questions on this topic, we decided to group them in this material.
Is an employee’s trip within the city considered a business trip? If all the documents are filled out correctly, yes, such a trip is a business trip. So, according to the Labor Code, a business trip is a trip by an employee to perform an official assignment for a certain period of time, to a facility located at a different address, by order of management .

Features of registration of short-term business trips

With the permission of management, the employee at the end of the working day may remain at the place of business trip; the costs of renting housing, upon presentation of the relevant documents, will be reimbursed to the employee in the amounts established by the collective agreement or local regulations. Another important point regarding the payment of daily allowances for business trips.

Important

Daily allowances are not paid if the duration of the business trip does not exceed one day. There is one exception here. The daily allowance is paid in the amount of 50% when the employee was sent on a business trip to the territory of a foreign state and managed to return on the same day.

Business trip and daily allowance when an employee travels to the suburbs

Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), which contains the concept of business travel. From this norm of labor legislation it follows that a business trip is understood as a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work.
At the same time, the Labor Code of the Russian Federation directly excludes from business trips the business trips of employees whose permanent work is carried out on the road or has a traveling nature, due to which the work of couriers, sales agents, service workers, truck drivers, conductors, flight attendants, etc. is not considered a business trip. further and so on. Similar explanations on this matter are given by regulatory authorities, as evidenced by Letter of the Ministry of Finance of Russia dated August 18, 2008 N 03-03-05/87, Letter of the Federal Tax Service of Russia for Moscow dated March 1, 2010.

How to arrange a business trip within the same city?

However, when traveling around Russia to an area from where the employee has the opportunity to return daily to his place of permanent residence, daily allowances are not paid. This is provided for in paragraph 11 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

A similar rule is contained in paragraph 15 of the Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions dated April 7, 1988 No. 62. Thus, for a one-day business trip in Russia, the employee is not entitled to daily allowances.

3. From the article Complex issues of reflecting short business trips Magazine “Personnel Question” No. 7, 09/10/2011 In the practical activities of a company, it happens that an employee’s business trip is limited to the territory of one locality. How this trip qualifies and whether it can be considered a business trip, you will learn from this article.

To understand this issue, let us turn to Art.
The occurrence of additional obligations for the employer in such a situation is not stated either in the Instructions or in the Labor Code. If an employee gets sick on a business trip, is he paid per diem? In this situation, the employer is obliged to pay per diem, as well as the employee’s accommodation.

According to paragraph 25 of the Regulations, if an employee falls ill while on a business trip, the employer is obliged to reimburse living expenses, as well as pay daily allowances for the entire period of illness. Paragraph 16 of the same document contains instructions according to which days of illness are excluded from the period specified in the travel certificate. In other words, the business trip is extended for the duration of the employee’s illness.

If an employee gets to his business trip in his own car, is the employer obliged to reimburse the cost of gasoline? This issue was previously considered by us.

Is a trip to a nearby town considered a business trip?

Here, the trip of an employee sent by order of the employer to carry out an official assignment outside the place of permanent work is considered by the employer as a business trip without any reservations. Consequently, there is every reason to reimburse all travel expenses, including travel expenses, which in Resolution No. 749 generally mean the costs of travel by public transport, respectively, to the station, pier, airport and from the station, pier, airport, if they are located outside the populated area. The peculiarity of Russian one-day business trips is that during such trips the payment of daily allowances is prohibited.
Since, in order to get to the airport, which is almost always located outside the city, the employee must leave in advance, in this case before 12 o’clock at night, therefore, this day will be the day of departure on a business trip. However, in this situation, the date indicated on the ticket will not coincide with the departure date. Therefore, if an employee gets to the airport by public transport, then he should keep the travel ticket and subsequently transfer it to the accounting department.

On a business trip, the employee had a six-day schedule; is the employer obliged to provide him with additional days off? The employer does not have such an obligation. Let's turn to the Instructions. According to paragraph 8, a posted employee works according to the schedule adopted by the organization to which he arrived on a business trip.

At the same time, the legislation does not determine at what distance the place of work and the place of business trip should be located from each other. Further, daily allowances are not paid only for one-day business trips.

In all other cases, when an employee is sent on a business trip (even to a place slightly distant from the employee’s place of work) for a period of more than one day, daily allowances are accrued and paid in the general manner. Rationale 1. From the recommendation of Andrey Kizimov, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia Who can be sent on a business trip On a business trip (a business trip of an employee by order of the manager to carry out any assignment outside the place of permanent work (Art.

166 of the Labor Code of the Russian Federation)) you can only send a full-time employee with whom an employment contract has been concluded (Article 166 of the Labor Code of the Russian Federation). 2.