Business trip at SP. On a business trip, an individual entrepreneur can pay himself a daily allowance, reducing the tax base. Documentation of a business trip

1. What trips of employees are recognized as business trips

2. What has changed in the procedure for processing business trips in 2015?

3. What documents are issued for a business trip.

Despite the huge number of means of distance communication, sometimes it is simply impossible to do without personal presence when solving work issues. Therefore, business trips of employees are practiced not only in large organizations with branches and separate divisions, but also in relatively small companies. At the same time, regardless of the scale of the employing organization, sending employees on business trips must be formalized in accordance with all the rules. Since 2015, the legal requirements for documenting business trips have somewhat softened: it is no longer necessary to fill out a travel certificate, a job assignment and a report on its implementation (Decree of the Government of the Russian Federation of December 29, 2014 No. 1595 "On Amendments to Certain Acts of the Government of the Russian Federation"). However, the rest will have to comply with the established norms. How to arrange business trips for employees taking into account these changes - read the article.

What is recognized as a business trip

According to the Labor Code of the Russian Federation, a business trip is a trip of an employee by order of the employer for a certain period to carry out a business assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). The place of permanent work of an employee is determined by an employment contract with him, and it does not always coincide with the location of the organization itself. Therefore, business trips include, among other things, the following business trips of employees:

• a trip to a separate subdivision (representative office, branch) of the sending organization, which is located outside the employee's place of permanent work;
• a trip from a separate subdivision in which the employee works to the parent organization;
• trips of teleworkers and homeworkers to the parent organization.

As follows from the definition itself, only employees with whom employment contracts have been concluded can be sent on business trips. For example, a trip to which a contractor is sent under a civil law contract is not a business trip. Also, business trips are not recognized as business trips of employees who have a traveling nature of work, or whose work is carried out on the way (part 1 of article 166 of the Labor Code of the Russian Federation).

! Note: When sending an employee on a business trip, it is necessary to take into account the restrictions established by the Labor Code:

• You cannot send workers on business trips, even with their consent, belonging to the following categories (Articles 259, 268 of the Labor Code of the Russian Federation):
  • pregnant women;
  • workers under the age of 18.

• Employees from the following categories can be sent on business trips only with written consent and in the absence of medical contraindications (Articles 259, 264 of the Labor Code of the Russian Federation):
  • women with children under three years of age;
  • employees raising children under the age of five without a spouse;
  • workers with disabled children;
  • workers caring for a sick family member in accordance with a medical report.

If these workers refuse to travel, the employer is not entitled to send them compulsorily. Otherwise, the employer will face administrative responsibility under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation for failure to provide guarantees stipulated by labor legislation. For legal entities, the punishment is quite significant - a fine from thirty to fifty thousand rubles. Therefore, it is more profitable to know the norms of labor law and not violate them.

Documentation of a business trip

So, if an employee's trip meets the criteria for a business trip, it must be properly arranged so that the employee benefits and expenses associated with such a trip are justified. The procedure for documenting business trips, as a rule, is established in the corresponding local act, for example, in the Regulations on business trips. The employer has the right to independently determine the number and form of the required documents, depending on the scale of activities, organizational structure and other factors. Consider the documents that are usually used in the design of business trips.

1. Service assignment

From January 8, 2015, it is not necessary to draw up a job assignment for sending an employee on a business trip and a report on its implementation (subparagraphs b of paragraph 2 of the Amendments approved by the Decree of the Government of the Russian Federation of December 29, 2014 No. 1595). However, if the employer nevertheless decided to continue using this document, this must be prescribed in a local act, which also establishes the form of the job assignment: unified (No. T-10a) or independently developed.

It can be convenient to use a business assignment for sending on a business trip in organizations with a large number of structural units and a branched hierarchy. The head of the structural unit draws up a service assignment for sending an employee subordinate to him on a business trip, in which the need for a business trip is substantiated: the basis, purpose, destination, date. Then, on the basis of this document, the head of the organization makes the final decision and issues an order to send him on a business trip.

Obviously, it is much more convenient for small organizations to do without formalizing a service assignment, since all the information contained in it is also present in other documents (for example, in an order to send an employee on a business trip), and reducing the "paperwork" will speed up the procedure for issuing service assignments. business trips.

3. Confirmation of the actual period of stay on a business trip

Prior to the changes in the Regulations on the specifics of sending employees on business trips, which entered into force on January 8, 2015, the document confirming the actual period of an employee's business trip was a travel certificate (form No. T-10). The employee presented the travel certificate upon his return from a business trip with the timestamps of arrival and departure from them put down.

Now it is not required to issue a business trip certificate, and the actual period of an employee's stay on a business trip is confirmed (clause 7 of the Regulations on the specifics of sending employees on business trips):

• travel documents (air, railway tickets, etc.), or
• a memo with the attached supporting documents (waybill, cashier's checks, receipts, etc.) - in case.

Duration of business trip is calculated as the period from the day the employee leaves on a business trip to the day of their arrival. In this case, the day of departure is the day of departure of the vehicle (bus, train, plane, etc.) from the employee's permanent place of work, and the day of arrival is the day of arrival of the vehicle. The day of departure on a business trip (arrival from a business trip) is determined by the time of departure of the vehicle: before 24:00 inclusive - the current day, and after 00:00 - the next day (paragraph 2, clause 4 of the Regulation on the specifics of sending employees on business trips ).

Example.

An employee goes on a business trip by train, which departs on February 25 at 23:58. In this case, the first day of the business trip will be February 25, that is, for the entire (full) day, the employee is entitled to a daily allowance.

! Note: If the place of departure of the vehicle (airport, station, pier) is outside the settlement where the sending organization is located, then to determine the duration of the business trip, it is also necessary to take into account the time it takes for an employee to get to the airport, station or pier (para. 3, clause 4 of the Regulation on the specifics of sending employees on business trips).

Example.

The employee goes on a business trip by plane, which departs on March 5 at 00:30, while the airport is located outside the settlement in which the sending organization is located (the employee's place of permanent work). To get to the airport, an employee leaves on 4 March at 23:00. In this case, the start date of the business trip is March 4, even though the date on the ticket is March 5.

4. Extension of the term of business trip

In some cases, it may be necessary to extend the originally established travel period. The procedure for extending the term of a business trip is not legally regulated, so employers can independently develop it and fix it in a local act on business trips. In general, extending a business trip includes the following actions:

• Request for consent to extend the term of a business trip from employees who can be sent on business trips only with their written consent;
• Issuance of an order to extend the term of a business trip (in any form) with an indication of the reason for such extension and a new date for the end of the business trip;
• Transfer of funds to an employee to pay for additional travel expenses associated with an increase in the duration of a business trip;
• Notifying the employee about the extension of the business trip (for example, sending a scan of the order to extend the business trip by e-mail).

5. Reflection of business trips in the timesheet

In the time sheet (unified form No. T-13), it is necessary to reflect the hours worked of all employees, including those sent on business trips. On the basis of the order to send on a business trip, the days of the business trip are marked in the report card with the letter code "K" or the digital code "06". The duration of the hours worked on the days of the business trip is not indicated.

! Note: If the days of a business trip fall on a weekend or a non-working holiday, then in the time sheet such days should be marked with the code "РВ" or "03" (Letter of Rostrud dated 04.03.2013 No. 164-6-1). Either two codes "РВ" and "К" or "06" and "03" are indicated (Letter of the Ministry of Labor of Russia dated 02.14.2013 No. 14-2-291). The main thing is that the time sheet data allow you to correctly calculate the remuneration of a business trip: payments for working days of a business trip in the amount of average earnings (Article 167 of the Labor Code of the Russian Federation), as well as for the corresponding days of a business trip (Article 153 of the Labor Code of the Russian Federation).

6. Keeping a journal of records of business travelers

Employers should keep a record of employees leaving on business trips from the sending organization and arriving at the organization to which they are sent in a special journal. The form of the journal and the Procedure for registering employees leaving on business trips are approved by Order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n in accordance with clause 8 of the Regulation on the specifics of sending employees on business trips. Until such journals are officially canceled (such as, for example, a travel certificate), it is better not to neglect their maintenance, since when checked by the Labor Inspectorate, the absence of a journal of registration of seconded employees may entail administrative liability under Part 1 of Art. 5.27 of the Administrative Code of the Russian Federation.

7. Report on the completed assignment on a business trip

As mentioned in this article, starting January 8, 2015, it is not necessary to complete a service assignment and report on its completion. However, the absence of the need to submit a written report on the assignment performed on a business trip does not relieve the employee from performing his job duties during the business trip. Therefore, the employer retains the right:

• require the employee to perform a business assignment on a business trip;
• demand the presentation of the results of the work performed, if it is provided for by the official assignment. For example, if an employee of the parent organization is sent to a separate subdivision to carry out internal control procedures, then the employer has the right to require him to provide the results of such control;
• to bring an employee to disciplinary responsibility for non-fulfillment or improper fulfillment of labor duties assigned to him during the business trip.

In addition, the employer may provide for the preparation of a report on the task performed on a business trip in the local act on business trips, and also independently develop the form of such a report.

With the introduction of amendments to the Regulation on the specifics of sending employees on business trips (Decree of the Government of the Russian Federation of December 29, 2014 No. 1595 "On Amendments to Certain Acts of the Government of the Russian Federation"), since 2015, the procedure for documenting business trips is largely regulated by the employer itself. These changes have significantly simplified the design of business trips, but at the same time, they presented the employer with a difficult choice: what documents are really needed when processing business trips, and which documents can be completely dispensed with? You have probably already decided on the answer to this question after reading the article. And let us consider what payments are due to a business traveler and what expenses can be attributed to "travel". Do not miss!

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Normative base

1. Labor Code of the Russian Federation
2. Code of Administrative Offenses of the Russian Federation
3. Regulations on the specifics of sending employees on business trips (approved by Decree of the Government of the Russian Federation of 13.10.2008 No. 749 "On the specifics of sending employees on business trips"
4. Resolution of the Government of the Russian Federation of December 29, 2014 No. 1595 "On Amendments to Certain Acts of the Government of the Russian Federation"
5. Resolution of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1 "On approval of unified forms of primary accounting documentation for labor accounting and remuneration"
6. Rostrud letter dated 04.03.2013 No. 164-6-1
7. Letter of the Ministry of Labor of Russia dated February 14, 2013 No. 14-2-291

How to get acquainted with the official texts of these documents, find out in the section

In the event that the presence of a company representative is required in another area only temporarily, the employer only needs to send the employee on a business trip for this purpose. Moreover, the head of the organization himself can go on such a trip. In the absence of hired workers in the state of an individual entrepreneur to provide services in another area, the individual entrepreneur will also have to drive around himself. But whether such trips can be considered business trips is already a question, the answer to which is relevant, including for tax purposes.

According to subparagraph 12 of paragraph 1 of Article 264 of the Tax Code, other expenses related to production and sale, for the purpose of taxation of profits, include, among other things, business trip expenses. In particular, on this basis, the income tax base is reduced:

- expenses for the employee's travel to the place of business trip and back to the place of permanent work;

- the cost of renting accommodation at the place of business trip, including the payment of additional services provided in hotels (excluding the costs of serving in bars and restaurants, room service costs, costs for the use of recreational and recreational facilities);

- daily allowance;

- expenses for registration and issuance of visas, passports, vouchers, invitations and other similar documents;

- consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar fees and charges.

A similar list of expenses contains subparagraph 13 of paragraph 1 of Article 346.16 of the Tax Code. In other words, they are also taken into account when calculating the single tax on the simplified tax system by taxpayers who have chosen “income minus expenses” as the object of taxation. In addition, the composition of expenses included in the professional deduction for personal income tax is also determined by individual entrepreneurs in accordance with Chapter 25 of the Code

However, in any case, by virtue of the requirements of paragraph 1 of Article 252 of the Tax Code, in order to recognize expenses in tax accounting, they must be justified, documented and associated with activities aimed at making profit. In the situation under consideration, this also means: it is necessary to confirm the fact that we are talking specifically about the costs of a business trip.

Business trip

According to article 166 of the Labor Code, business trips are understood as travel of an employee at the order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work. A similar definition is given in the Regulations governing the specifics of sending employees to such "trips", approved by the government decree of October 13, 2008 No. 749 (hereinafter - the Regulations).

In fact, when sending an employee on a business trip, the employer is obliged to compensate him for:

- travel expenses;

- the cost of renting a dwelling;

- additional costs associated with living outside the place of permanent residence (daily allowance);

- other expenses incurred by the employee with the permission or knowledge of the employer.

The procedure and amount of compensation for expenses related to business trips are determined by the collective agreement or local regulations.

According to the Regulations, when deciding to send an employee on a business trip, the employer draws up:

- a service assignment, in which the purpose of the trip is indicated (clause 6 of the Regulations);

- a business trip certificate confirming the duration of the employee's stay on a business trip, indicating the date of arrival at the point (points) of destination and the date of departure from it (from them) - when traveling in Russia and the CIS countries with which the Russian Federation has concluded intergovernmental agreements, providing that when crossing adjacent borders, the border authorities do not put marks in the documents for entry and exit (clauses 7, 15 of the Regulations).

However, given that, in accordance with Article 166 of the Labor Code and the Regulations, a business trip is recognized as a trip of an employee precisely by order of the employer, it is advisable to draw up such an order (order) in writing. Firstly, it will testify that the employer has decided to send the employee on a trip to carry out an official assignment (part 1 of article 166 of the Labor Code, paragraph 3 of the Regulation). Secondly, the employee's signature on the order will confirm that he is familiar with the decision to send him on a business trip.

It is the listed documents that will confirm the connection of expenses reimbursed to the employee in connection with a business trip.

Moreover, all these documents can be drawn up, including in relation to the head of the organization directly. In particular, in a letter dated March 11, 2009 No. 1143-TZ, representatives of Rostrud indicated that in the process of labor relations, the head issues orders, including in relation to himself, such as, for example, about leaving on a business trip, vacation. In the end, although the peculiarities of labor regulation of the head of the company are regulated by a separate chapter of the Labor Code, in relation to the organization he is an employee, which allows him to go on a business trip.

However, if we talk about an individual entrepreneur, then everything looks a little different.

On the one hand, when an individual entrepreneur is sent in the interests of business to another locality for a certain period, for example, to sign an agreement, one can speak of just a business trip.

On the other hand, an entrepreneur is not an employer for himself (he is a self-employed person). And the point is not even that he will not be able to issue an order in relation to himself or determine the purpose of the trip by filling out a service assignment. And the fact is that, based on their interpretation of Article 166 of the Labor Code, a business trip is a trip of an employee. The fact that only employees who have an employment relationship with the employer are sent on such business trips is also stated in paragraph 2 of article of the Regulations. Moreover, since an individual entrepreneur is not an employee, labor legislation does not apply to him at all. If an entrepreneur's trips cannot be recognized as business trips, the question automatically arises whether the expenses associated with them are subject to taxation.

Business trips IP

At one time, the Ministry of Finance in a letter dated September 7, 2010 No. 03-11-11 / 235, without any reservations, allowed the merchant to take into account the travel allowances paid to himself.

But since then, financiers have changed their minds to the exact opposite. In a letter dated July 5, 2013 No. 03-11-11 / 166, they indicated that individual entrepreneurs do not belong to the category of workers. In addition, they do not have an employer with whom they have an employment relationship. Consequently, an individual entrepreneur, by definition, cannot be sent on a business trip. Accordingly, he does not and cannot have travel expenses that are taken into account when calculating the single tax on the simplified tax system.

Nevertheless, it should be noted that the arbitration practice on this issue is developing in favor of the individual entrepreneur (see, for example, Resolutions of the Federal Antimonopoly Service of the North-West District of April 12, 2011 No. A66-7842 / 2007, FAS of the East Siberian District of 21 June 2007 No. A78-6556 / 06-C2-24 / 354-F02-3683 / 07). The judges believe that it does not at all follow from the provisions of Article 166 of the Labor Code that an entrepreneur operating without forming a legal entity, who is an employer for employees, is deprived of the opportunity to go on business trips on his own. Therefore, the conclusions of the tax inspectorate about the impossibility of attributing them to expenses during the trip to pay per diem to themselves, in the opinion of the arbitrators, cannot be recognized as based on the rule of law.

Olga Kutko, expert of CEINF LLC

" № 5/2015

What trip is considered a business trip for an employee? What documents are required to be sent on a business trip? When and how to notify an employee of the right to refuse a business trip? Do I need to issue a service assignment and a travel certificate?

Currently, almost no company can do without business trips - either you need to conclude an agreement with suppliers, then you need to settle issues with customers (for example, set up the supplied equipment), etc. ...

According to Art. 166 of the Labor Code of the Russian Federation, a business trip is a trip of an employee by order of the employer for a certain period to carry out an official assignment outside the place of permanent work. Business trips of persons whose permanent work is carried out on the way or has a traveling nature are not recognized as business trips.

The specifics of sending employees on business trips are established by the Regulation approved by the Decree of the Government of the Russian Federation of 13.10.2008 No. 749.

1. Choosing who to send. The first step is to remember the restrictions that are established by labor laws. So, some employees are not allowed to be sent on business trips at all, and some are allowed, but only with their written consent.

By virtue of Art. 259 of the Labor Code of the Russian Federation, it is prohibited to send pregnant women on business trips. It is forbidden to send minors on business trips (with the exception of creative workers of the media, cinematography organizations, television and video crews, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibiting) of works, in accordance with the lists of jobs, professions, positions of these workers, approved by the Decree of the Government of the Russian Federation of 28.04.2007 No. 252).

Note!

During the period of validity of the apprenticeship agreement, employees cannot be sent on business trips not related to apprenticeship (Article 203 of the Labor Code of the Russian Federation).

In addition, pay attention to the rehabilitation program for a disabled person if it is planned to send him on a business trip. If this document contains a ban on official travel, sending a disabled person on a business trip will be illegal and may entail administrative liability for the employer. This follows from Art. 23 of the Federal Law of 24.11.1995 No. 181-FZ "On social protection of disabled people in the Russian Federation": disabled people employed in organizations, regardless of organizational and legal forms and forms of ownership, are provided with the necessary working conditions in accordance with the individual rehabilitation program for a disabled person.

Sending on business trips of women with children under the age of three is allowed only with their written consent and provided that it is not prohibited by them in accordance with a medical opinion. Recall that the procedure for issuing such conclusions by medical organizations was approved by Order of the Ministry of Health and Social Development of the Russian Federation dated 02.05.2012 No. 441n.

It is important to understand here that it is the medical report that matters for the employer - a certificate will not work. Conclusions are issued to citizens based on the results of medical examinations, medical examinations, medical examinations, decisions made by the medical commission, as well as in other cases. But certificates are issued by doctors (in some cases by paramedics and obstetricians) on the basis of records in the medical documentation of a citizen or based on the results of a medical examination.

Note that it is necessary to obtain written consent for a business trip and check for medical contraindications if it is planned that he will go on a business trip (Articles 259, 264 of the Labor Code of the Russian Federation):

• a father raising children without a mother;
• guardian (curator) of minors;
• a mother (father) raising children under the age of five without a spouse;
• an employee with a disabled child;
• an employee caring for a sick family member in accordance with a medical report.

2. We obtain consent and notify about the possibility of refusal. In addition to the fact that employees of the above categories must obtain written consent for the business trip, they must be informed in writing of the right to refuse the trip. This is usually done in the following way. The employer prepares a notice in which the employee is invited to go on a business trip and it is advised that he has the right to refuse it. The notice is drawn up in duplicate and may look like this.

Limited Liability Company "April"

(LLC "April")

Ref. No. 12/4 Public Relations Manager

from 15.04.2015 A. I. Ponomareva

Dear Anna Ivanovna!

We ask you to agree to be sent on a business trip from 04/20/2015 to 04/25/2015 to the Nizhegorodskaya Yarmarka, located in Nizhny Novgorod, to participate in the SadExpo 2015 exhibition.

Additionally, we inform you that on the basis of Art. 259 of the Labor Code of the Russian Federation, you have the right to refuse to be sent on a business trip, since you have a child under the age of three.

Director Ivanov V.P. Ivanov

I agree to a business trip. I am aware of the right to refuse a business trip.

Public Relations Manager, Ponomareva, 15.04.2015

Of course, an employee can express his consent or disagreement to a business trip in the form of a separate document, for example, an application that he will submit to the HR department. In this case, it is advisable to indicate in the notification in what time frame the employee must make a decision, for example: "You can report the decision made in a separate statement, which must be submitted to the HR department before ... (such and such a date)."

3. We issue an order. Before talking about the order, we recall that earlier, in order to be sent on a business trip, it was necessary to issue an employee with a job assignment and a business trip certificate. However, due to the changes introduced by the Decree of the Government of the Russian Federation of December 29, 2014 No. 1595 to the Regulation, the execution of these documents has been canceled. They were used to confirm the presence of an employee at a specific time in a specific location for reimbursement of expenses in connection with a business trip. But various departments wrote that in some cases, marks in a travel certificate cannot be physically affixed (for example, during negotiations with individuals), therefore the fact of being at the place of a business trip at a specified time can be confirmed by other documents - an order (order) on the direction of the employee on a business trip, travel documents, hotel invoice (letters of the Ministry of Finance of the Russian Federation dated 16.08.2011 No. 03-03-06 / 3/7, the Ministry of Labor of the Russian Federation dated 14.02.2013 No. 14-2-291).

For your information

Since the need to issue a service assignment and a business trip certificate has disappeared, it is in the order to send on a business trip that it is necessary to prescribe the service assignment in as much detail as possible, that is, the purpose of the trip, as well as the timing of this assignment.

Until 01/08/2015, the official assignment was usually indicated as the basis for issuing the order, since, according to the previous version of the Regulation, the purpose of the employee's business trip was determined by the head of the sending organization and was indicated in the official assignment, which was approved by the employer.

After the named date, as a basis for issuing an order, you can specify the details of the documents (if any), in accordance with which the employee was required to be sent on a business trip (contracts with a counterparty, an order to conduct an inspection, an invitation to an exhibition, etc.).

Since the organization has the right to still issue service assignments for business trips and require employees to report on their implementation (if provided by local regulations), the service assignment can also be indicated as the basis for the order.

For your information

To send an employee on a business trip, you can issue an order in a unified form T-9 (T-9a for sending a group of employees) or in a form developed and approved by the organization itself.

The order is signed by the head of the organization (or other authorized person) and the employee is introduced to this document against signature.

Separately, let's say about the shelf life. According to the List of typical administrative archival documents generated in the course of the activities of state bodies, local authorities and organizations, with an indication of the storage periods, approved by Order of the Ministry of Culture of the Russian Federation of August 25, 2010 No. 558, orders for sending on a business trip must be stored (clause 19):

• within 75 years - if orders are issued on long-term domestic or foreign business trips, as well as on business trips of employees with difficult, harmful and dangerous working conditions;
• within five years - if there are orders for short-term domestic and foreign business trips.

Of course, difficulties may arise with the storage periods, since neither the Labor Code nor the named list of typical administrative archival documents provide criteria for classifying business trips as short-term or long-term. Therefore, we recommend keeping orders for business trips longer than three days for 75 years.

Limited Liability Company "Vesna"

(LLC "Vesna")

Order number 31

about sending an employee on a business trip

Send Ivan Ivanov, a leading specialist of the information technology department, on a business trip to Leto LLC, located in the city of Arzamas, Nizhny Novgorod region, for a period of 3 (three) days from April 21 to April 23, 2015 in order to provide software installation services designed to control the movements of the movable units of the supplied machines.

Reasons: supply agreement dated 13.01.2015 No. 24, concluded between LLC Vesna and LLC Leto, memo of the head of the information technology department P. P. Petrov on the need to install software dated 13.04.2015.

Director Sidorov S. S. Sidorov

I am familiar with the order. Ivanov, 04/14/2015

4. We issue an advance payment. According to clause 10 of the Regulations, when sending him on a business trip, an employee is given a cash advance to pay the costs of travel and rental of living quarters and additional costs associated with living outside the place of permanent residence (daily allowance). It should be noted that when traveling to an area from where an employee, based on the conditions of transport and the nature of the work performed on a business trip, has the opportunity to return to the place of permanent residence daily, per diems are not paid.

To issue cash to an employee against a report on expenses related to the implementation of the activities of a legal entity, an individual entrepreneur, Form 0310002 is drawn up according to a written application of the accountable person, drawn up in any form and containing a record of the amount of cash and the period for which they are issued, signature head and date (clause 6.3 of the Bank of Russia Directive No. 3210-U dated March 11, 2014 "On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses").

Based on the order to send on a business trip, the accountant calculates the preliminary amount of expenses related to the trip, coordinates it with the head of the business trip unit and the chief accountant.

The amount that must be given to the employee is determined based on the duration of the business trip specified in the order for sending to it, the cost of travel, the approximate cost of housing, the amount of daily allowance established in the organization for business trips in Russia and beyond. If an employee is sent on a business trip outside the Russian Federation, payment and reimbursement of expenses in foreign currency (including the payment of an advance or repayment of an unspent advance in foreign currency) are carried out taking into account the Federal Law of 10.12.2003 No. 173-FZ "On Currency Regulation and Currency Control" ( Clause 16 of the Regulations).

5. We fix the departure of the employee. On the basis of clause 8 of the Regulations, the employer is obliged to keep records of employees leaving on business trips from the sending organization and arriving at the organization to which they are sent. This is done in the respective journals. According to the Order of the Ministry of Health and Social Development of the Russian Federation of 11.09.2009 No. 739n, the employer or a person authorized by him, by order (decree), must appoint an employee of the organization responsible for maintaining the departure log and the arrival log.

The form of the register of employees leaving on business trips from the sending organization is given in Appendix 2 to this order. Information about the last name, first name and patronymic of the posted worker, the name of the organization to which he is sent, the point of destination is reflected.

Note that the form provides for the column "Date and number of the travel certificate". So: from the moment of making changes to the Regulations, that is, from 01/08/2015, this column will remain blank.

Note!

The employer (or a person authorized by him) is obliged to ensure the storage of the departure journal and the arrival journal for five years from the date of their registration.

6. We put marks in the timesheet. Since by virtue of Art. 91 of the Labor Code of the Russian Federation, the employer is obliged to keep records of the time actually worked by each employee; the time spent on a business trip must be recorded in the time sheet. Recall that the accounting of working time is carried out in the timesheet and the employer has the right to apply both the unified form T-13 from the Resolution of the State Statistics Committee of the Russian Federation dated 05.01.2014 No. 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment", and the form of the timesheet, developed independently.

On the basis of clause 8 of the Regulations, the actual period of stay at the place of business trip is determined by travel documents presented by the employee upon returning from a business trip. In the case of his travel to the place of business trip and (or) back to the place of work by personal transport (car, motorcycle), the actual period of stay at the place of business trip is indicated in a memo, which is submitted by the employee upon returning from a business trip to the employer simultaneously with supporting documents confirming the use of the specified transport for travel to the place of business trip and back (waybill, bills, receipts, cash receipts, etc.).

Days of absence of an employee at the workplace due to a business trip are designated by the code "K" (or "06" - ""), while the number of hours worked is not stamped.

7. We accept the report. Upon returning from a business trip, the employee must submit to the employer within three working days an advance report on the amounts spent in connection with the business trip and make the final payment on the cash advance issued to him before departure.

The employee must report on travel, housing and other expenses incurred with the knowledge of the employer. But he does not need to report for the daily allowance - the basis for their payment will be the number of days of a business trip recorded in the order to send him on a business trip.

The advance report is accompanied by documents on the rental of accommodation, actual travel expenses (including payment for travel documents and provision of bedding on trains) and other expenses associated with a business trip.

Recall that organizations use the form of the advance report AO-1, ​​approved by the Resolution of the State Statistics Committee of the Russian Federation of 01.08.2001 No. 55.

For your information

For public sector organizations, a different form of advance report is established, as well as timesheets. Currently, the Order of the Ministry of Finance of the Russian Federation of 30.03.2015 No. 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state ( municipal) institutions, and Guidelines for their application. " Since the entry into force of this order, the named institutions will have to use the forms approved by them.

Typical violations

When sending employees on business trips, employers make a fairly wide range of mistakes, ranging from incorrect registration to incorrect reimbursement of expenses.

Some employers:

• send employees on official trips who are prohibited from being sent there;
• do not acquaint the employee with the right to refuse a business trip when, by virtue of the Labor Code of the Russian Federation, they were obliged to do this;
• require the employee to perform duties not provided for by the employment contract during a business trip;
• do not reflect the trip in the time sheet;
• do not issue an order to send them on a business trip.

For example, the Voronezh Regional Court considered the case on the complaint of Beta Link CJSC against the decision of the state labor inspector, which the director of the CJSC was found guilty of violating Part 1 of Art. 5.27 of the Administrative Code of the Russian Federation and imposed an administrative fine on him in the amount of 3,000 rubles. Among the violations identified during the verification activities, there was also the incorrect registration of official trips, in particular, business trips were not issued by order, as required by labor legislation. The director of the CJSC could not refute the facts recorded by the inspector in the protocol. In this regard, the decision of the inspector of the State Inspectorate for Information Technologies was recognized as legal and justified (Decision of the Voronezh Regional Court of 03.02.2009 in case No. 77-9AP).

Summarize

After the introduction of changes to the Regulations, the design of a business trip was simplified - there was no longer the need to draw up an official assignment and a business trip certificate. The main document confirming that an employee is on a business trip is an order to send him on a business trip. But do not forget in certain cases about the execution of other documents - the consent of the employee to a business trip, notification of refusal of a business trip, etc. - and also keep the documents in the prescribed manner.

Business trips of employees is a very common phenomenon, both in organizations and among individual entrepreneurs (hereinafter - IP). However, not every business trip can be considered a business trip. We will talk further about what conditions must be met by entrepreneurs regarding the secondment of workers.

BASIC QUESTIONS ABOUT TRAVELING

In order to understand the issues of classifying business trips as business trips, it is necessary first of all to determine what is understood in Russian law by this term.

As follows from Art. 166 of the Labor Code of the Russian Federation, business trip an employee's trip is recognized as ordered by the employer for a specified period of time to carry out an official assignment outside the place of permanent work.

Since in this case we are talking about such subjects as an employee and an employer, it can be concluded that business trips are possible only within the framework of an employment relationship. Consequently, the organization cannot send a person who performs work or provides services under a civil law contract on a business trip.

This is also indicated by clause 2 of the Regulations on the specifics of sending workers on business trips (approved by Decree of the Government of the Russian Federation of 13.10.2008 No. 749, as amended on 14.05.2013; hereinafter referred to as the Regulations), as well as Art. 11 of the Labor Code of the Russian Federation, from which it follows that the norms of labor law do not apply to persons working on the basis of civil contracts.

Who can be seconded?

As you know, the parties to the employment contract are the employee and the employer. Moreover, unlike an employee, which is always understood as an individual who has entered into an employment relationship with an employer, as employers, according to Art. 20 of the Labor Code of the Russian Federation, not only organizations can act, but also individual entrepreneurs, private notaries, lawyers who have established lawyers' offices, and other persons using the labor of hired workers. Consequently, both an employee of the organization and an employee of an individual entrepreneur can be sent on a business trip.

However, it should be remembered that in relation to certain categories of persons, the Labor Code of the Russian Federation establishes ban on sending them on business trips.

Such persons include:

employees during the period of the apprenticeship agreement, provided that the business trip is not related to apprenticeship (Article 203 of the Labor Code of the Russian Federation);

pregnant workers (Article 259 of the Labor Code of the Russian Federation);

workers under the age of 18, with the exception of minor athletes (Art. 348.8 of the Labor Code of the Russian Federation) and creative workers listed in Art. 268 of the Labor Code of the Russian Federation.

NOTE! In Art. 166 of the Labor Code of the Russian Federation states that business trips of employees whose permanent work is carried out on the road or has a traveling nature are not recognized as business trips. Therefore, the work of a courier, sales agent, stewardess, driver, conductor, truck driver, etc. cannot be considered a business trip. be considered a business trip.

Where and where?

Note that a business trip is considered to be the execution of an order. outside the place of permanent work... Let's turn to Art. 57 of the Labor Code of the Russian Federation, dedicated to the content of the employment contract, according to which the place of permanent work is the location of the organization, or its separate division, work in which is due to the employment contract, or the workplace.

Moreover, this can be both the head office of the company and its structural unit or workplace 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, the location of which is different from the location of the organization itself.

Therefore, for employees working in separate divisions of firms, a trip to the parent organization will also be a business trip, and vice versa.

Thus, the trip of an employee to a separate subdivision of his organization within the same locality can be equated with a business trip.

On what period?

The Labor Code of the Russian Federation does not limit the terms of business trips and does not explain who determines them. Clause 4 of the Regulations establishes that the duration of the business trip is determined by the employer independently, taking into account the volume, complexity and other features of the official assignment. The Federal Tax Service of Russia for Moscow reminds of this in a letter dated 28.10.2010 No. 16-15 / [email protected]"On the Procedure for Accounting for Business Travel Expenses for Profit Taxation."

Thus, neither the Labor Code of the Russian Federation, nor the Regulations contain any restrictions regarding the minimum or maximum terms of business trips. Therefore, an individual entrepreneur has the right to send an employee both on a one-day business trip and on a longer one.

At the same time, it should be borne in mind that a business trip is a temporary event during which the employee fulfills the employer's order. Therefore, sending on a very long business trip may entail from the tax authorities a requirement to register a separate workplace.

DOCUMENTING

Primary documents are required

Of course, the employee's business trip must be documented in an appropriate way, and in this case it does not matter who is the employer - an organization or an individual entrepreneur.

All organizations, without exception, are required to maintain accounting records. The requirement for documentary confirmation of the facts of economic life is put forward by the Federal Law dated 06.12.2011 No. 402-FZ "On Accounting" (hereinafter - Federal Law No. 402-FZ), which entered into force on January 1, 2013.

According to Art. 6 of Federal Law No. 402-FZ, individual entrepreneurs may not keep accounting, but only on condition that, in accordance with tax legislation, they keep records of income or income and expenses and (or) other objects of taxation in the manner prescribed by the specified legislation. Today, such a procedure for maintaining tax accounting is available for all categories of entrepreneurs, ranging from those who apply the traditional taxation system, paying personal income tax (PIT), and ending with those individual entrepreneurs who, already in 2013, are planning to use the introduced from January 1, 2013 d. patent taxation system.

In particular, for individual entrepreneurs who pay personal income tax from entrepreneurial income, this Procedure for recording income and expenses and business transactions for individual entrepreneurs was approved by Order of the Ministry of Finance of Russia No. 86n, Ministry of Taxes and Tax Collection of Russia No. BG-3-04 / 430 dated 13.08.2002 (hereinafter - Accounting Procedure ).

It follows from the specified Accounting Procedure that the individual entrepreneur keeps records of income and expenses and business transactions by recording transactions on income received and expenses incurred in the Book of Income and Expenses and Business Transactions of an individual entrepreneur at the time of their commission based on primary documents positional way. Since in tax law there is no independent concept of "primary document", then on the basis of Art. 11 of the Tax Code of the Russian Federation, entrepreneurs are guided by the concept enshrined in Federal Law No. 402-FZ.

Consequently, the requirement to use the accounting “primary” applies to all employers, including individual entrepreneurs.

We draw up documents

Thus, an individual entrepreneur, like any employer, must issue for an employee sent on a business trip service assignment, which indicates:

surname, name and patronymic of the employee sent on a business trip;

structural unit, profession or position of an employee;

place of business trip;

start and end dates of the trip;

the number of calendar days of a business trip.

The document is signed by the head of the unit in which the posted worker works, and in the absence of units, by the individual entrepreneur.

Based on the service assignment, order (order) to send an employee on a business trip, which is signed by the individual entrepreneur or the person entrusted with such powers.

The order indicates the surname and initials, structural unit, position (specialty, profession) of the traveler, as well as the purpose, time and place of the trip. If necessary, the order shall indicate the sources of payment for the amounts of travel expenses, as well as other conditions for sending on a business trip.

Based on the approved order (instruction), travel certificate in one copy. The certificate is given to the employee sent on a business trip, is with him during its entire period and confirms the actual time of the employee's stay on the business trip, which is determined by the time stamps on the time of arrival at the place of business trip and departure of the employee.

If an employee during the performance of a job assignment must visit multiple destinations, then in each of them in the travel certificate it is necessary to make an appropriate note about arrival and departure.

Stamps on arrival and departure times are certified by the signature of the authorized official and the seal, which is used in the economic activities of the company to which the employee is sent, to certify such a signature.

NOTE! When traveling in Russia and to most of the CIS countries, the presence of a travel certificate is mandatory. If there is a trip to foreign countries, then there is no need to issue it, as indicated by clause 15 of the Regulations.

Accounting for travel expenses

Before sending an employee on a business trip, he / she is given money for travel expenses, which is directly provided for in clause 10 of the Regulations.

Recall that from January 1, 2012, the procedure for conducting cash transactions in the Russian Federation is governed by the provisions of the Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved by the Bank of Russia on 12.10.2011 No. 373-P; hereinafter - Regulation on the procedure for conducting cash transactions).

According to the Regulation on the procedure for conducting cash transactions, individual entrepreneurs, as well as legal entities, conduct cash book and formalize the receipt and issuance of money through incoming and outgoing cash orders.

The procedure for issuing monetary amounts against a report, which is also used by individual entrepreneurs, is actually established by clause 4.4 of the Regulations on the procedure for conducting cash transactions.

As follows from the specified norm, the issuance of money for expenses related to the activities of an individual entrepreneur is made on the basis of outgoing cash order 0310002, the unified form of which was approved by the Decree of the Goskomstat of Russia dated 18.08.1998 No. 88 (as amended on 03.05.2000).

The specified document is drawn up in accordance with a written application of the accountable person, drawn up in any form, which indicates the required amount and the period for which cash is issued. The application is endorsed by the entrepreneur with the date indicated and transferred to the accounting department.

Please note that the issuance of cash against the report is carried out subject to the full repayment of the debt by the accountable person for the amount of cash previously received under the report.

The accountable person is obliged, within a period not exceeding three working days after the day of expiry of the period for which the cash was issued against the account, or from the day of going to work, to submit to the chief accountant or accountant (and in their absence - to the sole proprietor) advance report by attaching supporting documents to it.

The check of the advance report by the chief accountant, accountant or the entrepreneur himself, its approval and the final settlement on it are carried out within the time period established by the individual entrepreneur.

Entrepreneurs are advised to pay attention to the letter of the Bank of Russia dated 02.08.2012 No. 29-1-2 / 5603, explaining that cash withdrawn by an individual entrepreneur from a current account for personal needs can be spent by them without any restrictions. An advance report on such amounts is not required.

Thus, upon returning from a business trip, an individual entrepreneur is obliged to report on its results, as well as submit an advance report to the accounting department or to the entrepreneur himself, along with supporting documents on his expenses.

Moreover, it is necessary to report on a business trip and submit a report to the accounting department no later than three working days from the date of return. This is indicated by both clause 4.4 of the Regulations on the procedure for conducting cash transactions, and clause 26 of the Regulations.

V. V. Semenikhin, Head of the "Expert Bureau of Semenikhin"

But before proceeding with the paperwork, you need to answer a number of questions:

• what is considered a business trip;
• who can be sent on a business trip;
• what is the maximum travel time, etc.

Let's start in order.

What is considered a business trip

Business trip concept

A business trip is a trip of an employee to another locality to carry out a business assignment outside the place of his permanent work on the orders of the manager. In this case, the place of permanent work is considered to be the unit in which the employee works in accordance with the labor contract or the order of employment. If an employee of a separate subdivision (branch), which is located in another area, goes to the head office, this will also be a business trip. And vice versa.

The work of some employees is constantly on the way or is of a traveling nature. These are, for example, couriers, drivers, freight forwarders and other workers. Such workers also need to reimburse travel-related expenses for renting living quarters, for travel and others (Article 168.1 of the Labor Code of the Russian Federation). The list of jobs, professions and positions of employees, whose work is traveling in nature, is established in the collective agreement or in the order of the head of the company.

Who will go on a business trip

Only a full-time employee with whom an employment contract has been concluded can be sent on a business trip. However, this condition alone is not enough.

According to the Labor Code, you cannot send on business trips:

• pregnant women;
• employees under the age of 18 (with the exception of creative workers of the media, cinematography organizations, theaters, theater and concert organizations, circuses, as well as professional athletes);
• employees working under an apprenticeship agreement (if the business trip is not related to their professional training).

If a woman has two children under the age of three, then it is possible to send her on a business trip only with written consent and provided that it is not prohibited by medical recommendations. In this case, such employees must be notified in writing of their right to refuse a business trip (Article 259 of the Labor Code of the Russian Federation).

Similar rights are granted to employees who have minor children with disabilities or invalids from childhood, as well as employees who take care of sick family members in accordance with a medical certificate.

Departure of a freelance worker

A trip of an employee with whom a civil law contract is concluded (for example, a contract or assignment) is not considered a business trip. However, the firm may reimburse such an employee for travel expenses. For this, the costs incurred must be:

• directly related to the services provided (work performed);
• documented.

In addition, the condition for reimbursement of costs must be specified in the contract. Then the employee will not have to pay personal income tax from them, and the company will not have to pay insurance contributions to extra-budgetary funds and contributions "for injury."

It happens that a person is sent on a business trip who is not in official relations with the company. There may be a variety of reasons for this: an employee may be on the staff of a "friendly" company, or even receive an unofficial salary.

Note: inspectors may consider payments to this employee not as compensation for the business trip, but as his income. If so, use the following arguments when arguing with reviewers.

The fact that an employee is fulfilling the company's task is already evidence of the fulfillment of his job duties. And once a person has started work, an employment contract is automatically considered concluded (Article 67 of the TKRF), even if it is not drawn up on paper. Therefore, the company and the employee are not threatened with any tax consequences. The same opinion is shared by the arbitration courts (decisions of the FAS of the Moscow District of December 5, 2003 No.KA_A40 / 9726_03 and the FAS of the Volgo-Vyatka District of July 29, 2003 No.A31_541 / 1).

However, in order to avoid claims during verification, it is better to draw up fixed-term employment contracts with freelance workers during business trips.

How long does a business trip take?

The duration of a business trip in each specific case is determined by the employer, taking into account the volume, complexity and other features of the official assignment. This is stated in paragraph 4 of the Government Decree of October 13, 2008 No. 749 "On the specifics of sending workers on business trips."

At the same time, the minimum duration of a business trip has not been established. So it can last even one day.

The day of departure on a business trip is the date of departure of the train, plane, bus, etc. from the employee's permanent place of work, and the day of arrival is the date of arrival of the vehicle back. When the vehicle departs before 24.00 inclusive, the day of departure is considered the current day, and from 0.00 and later - the next day. If the station, pier, airport are located outside the city, you need to take into account the time it takes to get to them.

Travel documents

Before sending an employee on a business trip, you need to issue:

• service assignment (form No. T_10a);
• an order to send an employee on a business trip in the form No. T_9 or T_9a;
• travel certificate (form No. T_10).

Service assignment (form No. T410a)

A service assignment for sending an employee on a business trip is drawn up by his immediate supervisor.

To do this, he must use the model form. Its form was approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

What to indicate

The service assignment indicates:

• surname, name, patronymic of the employee, his position;
• structural unit (workshop, department) in which the employee is listed;
• place of business trip (country, city, company name);
• start date and end date of the business trip;
• duration of the business trip;
• the name of the company that pays the travel expenses;
• basis for sending an employee on a business trip.

The document is signed by the head of the department in which the seconded employee works, and approved by the head of the company. Then the service assignment is transferred to the personnel service, where, on its basis, the personnel officer prepares an order to send the employee on a business trip.

After returning from a business trip, the employee on the same job assignment form must complete section 11 "Summary report on the completion of the assignment." The report is approved by the head of the structural unit who sent the employee on a business trip.

The service assignment must be kept in the firm's archives for five years.

In July, the manager of the sales department of Vympel CJSC (Moscow) Ivanov was sent on a business trip to St. Petersburg. The purpose of the business trip is to conclude an agreement on the sale of a batch of finished products with Neva LLC. The duration of the business trip is 7 days.

During a business trip, Ivanov signed an agreement No. P-32/871 on the sale of finished products to OOO Neva. ( Download a business assignment on a business trip)

After that, the document, along with a travel certificate and an advance report, is transferred to the accounting department.

Order (instruction) on the direction of the employee (employees) on a business trip (forms No. T49, T49a)

On the basis of the service assignment, the personnel service draws up an order (order) to send an employee on a business trip.

Standard forms are provided for such orders. Their forms were approved by the decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

When to use forms

Form No. T_9 is used when sending one, and Form No. T-9a is used when sending several employees of the organization.

The order must indicate:

• surname, name, patronymic of the posted employee;
• his profession (position);
• structural unit where he works;
• purpose, time and place of the trip.

In addition, the source of payment for travel expenses is given here (at the expense of the company that sent the employee on a business trip, or at the expense of the receiving party).

The business trip order is signed by the head of the company. The seconded employees must familiarize themselves with the order and sign it.

The order is drawn up in one copy and stored in the archive for five years. ( Download samples of orders for sending employees on a business trip)

Travel certificate (form No. T410)

Along with the order to send on a business trip, the personnel service issues a business trip certificate. On its basis, the accounting department pays per diem to the employee.

A standard form is provided for a travel certificate. Its form was approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

There is a special section in the ID form in which the employee must make notes at each destination about the time of his arrival and departure. These marks must be certified with the seal of the organization to which this employee is seconded.

When you don't have to issue a certificate

Travel certificates may not be issued:

• branches and representative offices of foreign firms;
• firms that send employees on business trips (the date of entry into the country and the date of departure from it can be found in the traveller's passport).

It is also possible not to issue a travel certificate if the employee must return from a business trip to the place of permanent work on the day of departure.

The certificate is drawn up in one copy and stored in the archives of the company for five years.

A sample travel certificate is shown on the next page.

All travel certificates are registered in a special journal. A separate journal is kept for registering the identity of employees who have arrived on a business trip from other organizations. (