Calculation of wages for business trip days. Algorithm for calculating average earnings for business travelers - formulas, examples. How to calculate a business trip for a new employee? Calculating average earnings for a business trip

2017 year

From January 1, 2017, insurance premiums (like personal income tax) are charged if the amount of per diem exceeded the same amount for all organizations:

700 rubles - for business trips in Russia;

2500 rubles - for business trips abroad.

Those. the maximum per diem rate is now the same for personal income tax and for insurance contributions to the FSS, MHIF, and Pension Fund of the Russian Federation.

Changes 2015-2016

Because canceled the service assignment and the travel certificate, the task that must be performed by the employee on a business trip must be written directly in the order to send the employee on a business trip.

From August 8, you can confirm the term of a business trip not only with a travel document, but also with a hotel check or a memo from the receiving party. Also, it is no longer necessary to keep a register of departing and arriving workers from August 8.

Canceled travel certificates ... Now the period of stay of an employee on a business trip is confirmed by travel tickets. If an employee was traveling on a business trip by personal transport, then the period of stay in he would have to indicate in memo... Also, the requirement to draw up a service assignment and a report of the traveler on the work performed was canceled.

It is necessary to regularly check an employee who travels for a long time on business trips abroad for resident status. If it is not discovered in time that the employee has lost his resident status, then the tax will be calculated at the wrong rate. Then the company faces a fine (a resident is a person who has been in Russia for at least 183 days in the last 12 months. Take 12 consecutive months into account. It does not matter whether they refer to one calendar year or not).

rules

All travel expenses are not subject to insurance premiums (PFR, FSS, MHIF - clause 2 of article 9 of the Law of July 24, 2009 No. 212-FZ) and personal income tax is not deducted from them (clause 3 of article 217 of the Tax Code).

Since 2017, from a daily allowance over 700 rubles - for trips to the Russian Federation, from over 2500 rubles. - for foreign ones, they are subject to insurance premiums. Personal income tax was subject to the same amount until 2017. For workers with a traveling nature of work, these limits do not apply. Of the costs are not subject to personal income tax and for large amounts.

The subsistence allowance is paid for every day. Even for an incomplete one. Those. if an employee's train leaves at 11:50 pm, then for that day he is also entitled to daily subsistence allowance.

If the daily allowance is issued in foreign currency, then the rate must be taken on the day the daily allowance is accrued to the posted worker (letter of the Ministry of Finance of Russia dated March 16, 2017 No. 03-15-06 / 15230).

Meals of workers on a business trip cannot be recognized as expenses of the organization (letter of the Ministry of Finance of Russia dated October 9, 2015 No. 03-03-06 / 57885)

The calculation of travel allowances is approximately the same as for vacation pay. Rules in which average earnings calculated for business trips, differs from the calculation of vacation pay: working days that have fallen for the time of a business trip are paid (and not calendar days, as when calculating vacation pay). You need to know the employee's working days during the business trip.

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Daily allowance at one day business trip You cannot pay, but you can write off expenses (letter of the Ministry of Finance dated July 16, 2015 No. 03-03-07 / 40892). There is no need to pay contributions from such payments (letter of the Ministry of Finance dated 02.10.2017 No. 03-15-06 / 63950).

If an employee buys foreign currency for travel money, then there are two options for writing off expenses:
1) If the certificate of currency exchange has been preserved, then it shall be calculated at the rate indicated in the certificate.
2) If there is no certificate or it is lost, then recalculate travel allowances at the rate of the Central Bank of the Russian Federation on the date of issue of money.

On business trips, there are much more liberal rules for writing off expenses. For example, when paying with a card, it is enough to attach a slip, an electronic terminal receipt or other similar documents to the advance report (letter of the Ministry of Finance of Russia dated October 6, 2017 No. 03-03-06 / 1/65253). In addition, travel expenses are the only type of expenses that can be declared for VAT deduction without invoices, a BSO or a check with a dedicated VAT is enough.

Payment

Calculation of travel allowances in 2018 with excluded days... Example: An employee's salary from June 1, 2017 to May 31, 2018 is 5000 rubles. From June 1, 2017, the employee takes 28 days of vacation. An employee was ill for 10 calendar days - from March 14 to March 23 (in March 31 days of which 21 worked) 2013 inclusive

Business trip = salary: 29.4 days. * (M + (29.4 days: Kdn1 * Kotr1) * D

Business trip = salary [for 12 months. 5000 * 12 = 60,000]: days. * (M + 29.4 days: Kdn1 * Kotr1 * D) = 4 893.45 rubles.

D is the number of calendar days of vacation.

M is the number of months fully worked in the billing period;

Кдн1… is the number of calendar days in months not fully worked;

Quotr1 ... - the number of calendar days in "incomplete" months falling on the hours worked .:

With less than a year

Calculation of payments for business trips with less than a year of work in the organization

Travel allowances are calculated based on the employee's average earnings for the last year (12 calendar months). Let's say a person traveled on business in May 2018. This means that the billing period is from May 1, 2017 to April 31, 2018.

Another billing period can be set when:

The employee has not worked for the company for 12 months yet. In this situation, the billing period will be the period during which the person is listed in the organization. For example, an employee got a job at the company on July 8, 2017. From 2 to 4 February 2018 I went on a business trip. The settlement period is from July 8, 2017 to January 31, 2018.

An employee got a job and went on a business trip in the same month. Then the calculation period is actually worked time. Suppose an employee came to the organization on January 12, 2015 and went on a business trip on January 20. The billing period will start on January 12 and end on January 19.

It is more convenient for an organization to set its own billing period, other than 12 months. In such a situation, the average earnings will have to be calculated twice (for 12 months and for a set billing period) and compare the results. In any case, the average earnings cannot be less than the amount calculated on the basis of annual earnings.

There was a reorganization and the employee was transferred to a new company. An employee can be dismissed from the old organization and immediately hired to a new one or simply transferred by issuing an additional agreement to the employment contract. When a person quit, only those payments that have already been accrued to him in the newly created organization are taken into account. If the employee was transferred, payments for the last 12 months are taken into account, including those accrued before the reorganization.

Business trip falls on a weekend or a holiday Then you need to either pay for it in double the amount (Article 153 of the Labor Code of the Russian Federation), or provide an additional day of leave without pay (letter of the Ministry of Labor dated October 13, 2017 N 14-2 / B-921).

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What is not included in the calculation period

The average earnings in the calculation period does not include the time, as well as the amounts accrued during this time when the employee:

Received benefits for temporary disability or maternity benefits;

Eligible for average earnings according to Russian legislation, among other things, on vacation or a business trip (the only exception: the employee is entitled to average earnings during breaks for feeding the child, but these intervals are not excluded from the billing period);

Did not work because of downtime due to the fault of the employer or for reasons beyond the control of either management or personnel;

I was unable to work because of a strike in which I did not take part;

Received additional paid days off for the care of disabled children and disabled from childhood;

Was released from work for other reasons in accordance with Russian legislation.

Annual leave... Let's say the idle is announced on January 14, 2018. The settlement period is 2017. But from July 15 to July 28, 2017, inclusive, this person was on vacation, respectively, his average earnings remained. This time is excluded from the billing period.

Business trip... When calculating the average earnings, you must ignore the time of past business trips that fell on the billing period. Naturally, the average earnings accrued for these intervals are not needed either. And it doesn't matter that during a business trip, unlike vacation or illness, a person fulfills his labor duties.

Simple... Also excluded from the calculation is the time of past downtime due to the fault of the employer.

Own and parental leave... All unpaid rest periods are also not taken into account. Likewise, parental leave days are not counted. As well as the amount of child benefits, if at that time they were due to the employee.

Part-time time... It is important to take this into account when the employee first worked as a part-time worker, and then was hired. If the part-time worker is transferred to the main job without dismissal, then the average earnings must be calculated for 12 months, not excluding the time when he worked part-time. Therefore, the size of the payment will be less than if it did not work. external part-time... Is it possible to arrange so that a person does not lose money? Yes, and there are two ways of doing it.

The first way: a person can quit a part-time job, and then re-enter the same organization, but this time in the state. Then the billing period will be only the time worked as a permanent employee. The second way: to provide in the collective agreement or otherwise local act, that in such cases, the accounting period is recognized beginning with the enrollment in the state. Part six allows you to do this.

Incomplete work time ... If a person works part-time, the average earnings for him are calculated in the usual way. But, of course, they take the actually paid amounts, taking into account the actual hours worked.

Calculation examples

Examples of calculating business trip payment

To calculate the amount for the duration of a business trip, the following formula is used:

Ordinary business trip

Example 1. A. V. Pizelkin from April 16 to April 23, 2016 inclusive (only six working days) was on a business trip. Business trips are paid in the company based on the average earnings. Sidorov has a salary of 20,000 rubles.

The settlement period is from April 1, 2015 to March 31, 2016. It accounts for 249 working days. Information about the periods excluded from it is given in the table.

Periods that are excluded from the estimated when determining the average earnings

Base	Period	Duration of the period in working days	Accrued for the time worked in incomplete months
Business trip			RUB 11,818.18
Annual leave
Temporary disability

In addition, in February 2016, Pizelkin received RUB 20,000. - this is the award based on the results of work for 2054. At the same time, the calculation period has not been fully worked out and, moreover, does not coincide with the calendar year. This means that the annual bonus should be taken into account in proportion to the hours worked.

In total, Pizelkin worked 210 days (249 - 9 - 20 - 10). Therefore, the size of the annual bonus taken into account will be:

RUB 20,000 : 249 days. x 210 days = 16 867.47 rubles.

The amount of average daily earnings saved for the duration of a business trip will be calculated as follows:

(20,000 rubles x 9 months + 11,818.18 rubles + 952.38 rubles + 9473.68 rubles + 16,867.47 rubles): 210 days. = 1043.39 rubles.

And in total, Pizelkin during the trip should be credited with:

RUB 1043.39 x 6 days = 6260.34 rubles.

Surcharge provided

If the company provides an additional payment for travel

Example 2. We use the condition of the previous example. But suppose that the regulation on wages says: a business trip is paid based on the average earnings calculated during the trip, but not lower than the salary for this period. Because of this, both indicators must be calculated.

For 6 days of a business trip, Pizelkin, based on his average earnings, should be credited with 6260.34 rubles. Now we will perform the calculation based on the salary. In April 2015, 21 working days. Consequently, during the business trip, the employee is entitled to 5714.29 rubles. (20,000 rubles: 21 days x 6 days).

As you can see, this amount is less than the payment based on the average earnings (6260.34 rubles). Therefore, in just a month, Pizelkin will be credited with:

RUB 20,000 : 23 days x 17 days + RUB6,260.34 = RUB 21,042.95

And now let's say that since September 1, 2009 Sidorov has been raised and his salary has been raised from 20,000 rubles. up to 30,000 rubles. Only Sidorov's salary increased, so there is no need to index his payments until the increase. The new amount of travel allowances is:

(20,000 rubles x 6 months + 30,000 rubles x 3 months + 11,818.18 rubles + 952.38 rubles + 9473.68 rubles + 16,867.47 rubles): 210 days. x 6 days = RUB 7,117.48

And the amount based on the salary will be 7826.09 rubles. (30,000 rubles: 23 days x 6 days).

This is more than the payment based on the average earnings (RUB 7,117.48). Therefore, the total amount that the employee will receive in December will be equal to his salary for this month - 30,000 rubles. (net of personal income tax).

Accumulated time tracking

In the case of summarized accounting of working hours, to pay for a business trip, you need to take not the average daily, but the average hourly earnings.

Example 3. The company keeps a summary record of working hours. There is a 40-hour work week... Popov I.G. was on a business trip from 8 to 10 April 2016. This time takes 24 working hours.

The settlement period is 2015. During this time, the employee was credited with 220,500 rubles. For the billing period, according to the norm established at the enterprise, 1,827 hours fell on. That is how many Popov worked.

The size of the average business trip earnings in this case will be:

RUB 220,500 : 1827 hours x 24 hours = 2896.55 rubles.

Can I get a regular salary?

You cannot pay salaries if the employee is on a business trip. Article 167 of the Labor Code of the Russian Federation insists that it is the average earnings that are retained for the posted person. Therefore, “payment to an employee ... wages during the days of being on a business trip will contradict the provisions of the Labor Code. "

How much will I get?

Average earnings are usually slightly higher than wages. Indeed, when determining it, they take into account the premiums that were paid in the billing period. So this rule is even more profitable for the employee. The average earnings saved for the duration of a business trip may be less than the amount calculated based on the salary. But the company has the right to reimburse its employee for the difference. After all, the Labor Code of the Russian Federation prohibits worsening the situation of workers, and you can improve as much as you like. Of course, this compensation must be enshrined in a collective agreement or in a regulation on wages.

If you decided to stay?

If the employee decided to stay on vacation at the place of business trip, then personal income tax must be withheld from the return ticket. If you stay for a weekend or a holiday, then you do not need to transfer personal income tax. (Ministry of Finance of Russia dated December 7, 2016 No. 03-04-06 / 72892).

The laws

Show / hide: the law on travel: TC Chapter 24 and the Decree of the Government of the Russian Federation of 24.12.2007, No. 922

CHAPTER 24. GUARANTEES WHEN SENDING EMPLOYEES ON OFFICE TRAVELS, OTHER OFFICE TRAVELS AND MOVING TO WORK IN ANOTHER LOCATION

(the name was supplemented from October 6, 2006 by the Federal Law of June 30, 2006 N 90-FZ - see the previous edition)

Article 166. Concept of business trip

A business trip is a trip of an employee by order of the employer for a specified period to carry out a business assignment outside the place of permanent work. Business trips of employees, permanent job which 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 in the manner determined by the Government of the Russian Federation (the part is additionally included from October 6, 2006 by Federal Law No. 90-FZ of June 30, 2006).

Article 167. Guarantees when sending employees on business trips

When sending an employee to business trip he is guaranteed the preservation of his place of work (position) and average earnings, as well as reimbursement of expenses associated with a business trip.

Article 168. Reimbursement of expenses related to official travel

In the case of being sent on a business trip, the employer is obliged to reimburse the employee:

travel expenses;

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 reimbursement of expenses related to business trips are determined by the collective agreement or local normative act (part as amended by Federal Law of August 22, 2004 N 122-FZ; as amended by October 6, 2006 by the Federal Law of June 30, 2006 N 90-FZ, see the previous edition).

Article 168_1. Reimbursement of expenses related to official travel of employees whose permanent work is carried out on the way or has a traveling nature, as well as work in the field, work of an expeditionary nature

Employees whose permanent work is carried out on the way or has a traveling nature, as well as employees working in the field or participating in expeditionary work, are reimbursed by the employer related to business trips:

travel expenses;

the cost of renting a dwelling;

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

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

The amount and procedure for reimbursement of expenses related to official travel of employees specified in part one of this article, as well as the list of jobs, professions, positions of these employees are established by the collective agreement, agreements, local regulations. The amount and procedure for reimbursement of these expenses may also be established by an employment contract.

(The article is additionally included from October 6, 2006 by the Federal Law of June 30, 2006 N 90-FZ)

Article 169. Reimbursement of expenses when moving to work in another locality

When an employee moves to another locality by prior agreement with the employer, the employer is obliged to reimburse the employee:

expenses for the relocation of the employee, his family members and the transportation of property (unless the employer provides the employee with appropriate means of transportation);

expenses for settling in a new place of residence.

The specific amounts of reimbursement of expenses are determined by agreement of the parties to the employment contract (part as amended by Federal Law No. 122-FZ of August 22, 2004).

Resolution of the Government of the Russian Federation of December 24, 2007 No. 922

In accordance with Article 139 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:

1. To approve the attached Regulation on the specifics of the procedure for calculating average wages.

2. The Ministry of Health and social development Of the Russian Federation to provide clarifications on issues related to the application of the Regulations approved by this Resolution.

3. To recognize as invalid the Decree of the Government of the Russian Federation of April 11, 2003 N 213 "On the specifics of the procedure for calculating the average wages" (Collected Legislation of the Russian Federation, 2003, N 16, Art. 1529).

Chairman of the Government of the Russian Federation V.ZUBKOV

Regulations on the specifics of the procedure for calculating average wages

1. This Regulation establishes the specifics of the procedure for calculating the average wage (average earnings) for all cases of determining its size, provided for Labor Code Russian Federation (hereinafter referred to as average earnings).

2. To calculate the average earnings, all types of payments provided by the wage system applied by the respective employer are taken into account, regardless of the sources of these payments. These payments include:

a) wages accrued to the employee at tariff rates, salaries (official salaries) for the hours worked;

b) wages accrued to the employee for the work performed at piece rates;

c) wages accrued to the employee for the work performed as a percentage of the proceeds from the sale of products (performance of work, provision of services), or commission;

d) wages issued in non-cash form;

e) monetary remuneration (pay) accrued for the time worked to persons holding government positions of the Russian Federation, government positions of the constituent entities of the Russian Federation, deputies, members of elected bodies local government, elective officials local self-government, members of election commissions acting on a permanent basis;

f) the pay accrued by the municipal employee for the hours worked;

g) funds accrued in editions mass media and art organizations the fee of workers consisting of payroll these editions and organizations, and (or) remuneration for their labor, carried out at the rates (rates) of the author's (staging) remuneration;

h) salaries accrued to teachers of institutions of primary and secondary vocational education for hours of teaching work in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

i) salary, finally calculated at the end of the calendar year preceding the event, due to the remuneration system, regardless of the time of accrual;

j) allowances and surcharges to tariff rates, salaries (official salaries) for professional skill, class, length of service (work experience), academic degree, academic title, knowledge foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, team leadership and others;

k) payments related to working conditions, including payments due to regional regulation of remuneration (in the form of coefficients and percentage allowances to wages), increased remuneration for heavy work, work with harmful and (or) dangerous and other special conditions labor, for work at night, pay for work on weekends and non-working holidays, overtime pay;

l) remuneration for performing the functions of a class teacher educators state and municipal educational institutions;

m) bonuses and remuneration provided for by the remuneration system;

n) other types of salary payments applied by the respective employer.

3. Payments are not taken into account for calculating average earnings social nature and other payments not related to remuneration ( material help, payment of the cost of food, travel, training, utilities, rest and others).

4. The calculation of the average earnings of an employee, regardless of the mode of his work, is made on the basis of the actually accrued wages and hours actually worked by him for 12 calendar months preceding the period during which the employee retains the average wages. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

Average daily earnings for vacation pay and compensation for unused vacations calculated for the last 12 calendar months.

5. When calculating average earnings, time is excluded from the accounting period, as well as amounts accrued during this time, if:

a) the employee retained the average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided labor legislation Russian Federation;

b) the employee received a temporary disability benefit or maternity benefit;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;

d) the employee did not participate in the strike, but in connection with this strike was not able to do his job;

e) the employee was provided with additional paid days off to take care of disabled children and disabled from childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

6. If the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or this period consisted of the time excluded from the billing period in accordance with paragraph 5 of this Regulation, the average earnings are determined based on from the amount of wages actually accrued for the previous period, equal to the calculated one.

7. If the employee did not have actually accrued wages or actually worked days for the billing period and before the beginning of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event with which the preservation is connected. average earnings.

8. If the employee did not have actually accrued wages or actually worked days for the billing period, before the beginning of the billing period and before the occurrence of an event with which the preservation of average earnings is associated, the average earnings are determined based on the tariff rate established for him, salary (official salary ).

9. When determining the average earnings, the average daily earnings are used in the following cases:

to pay for vacations and pay compensation for unused vacations; for other cases provided for by the Labor Code of the Russian Federation, except for the case of determining the average earnings of employees who have established a summarized recording of working hours.

The average earnings of an employee is determined by multiplying the average daily earnings by the number of days (calendar, workers) in the payable period.

Average daily earnings, except for the cases of determining the average earnings for paying vacations and paying compensations for unused vacations, is calculated by dividing the amount of wages actually accrued for days worked in the billing period, including bonuses and remunerations accounted for in accordance with paragraph 15 of this Regulation, by the number of days actually worked during this period.

10. Average daily earnings for payment of vacations provided in calendar days and compensation for unused vacations is calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.4). If one or several months of the billing period have not been fully worked or time has been excluded from it in accordance with paragraph 5 of this Regulation, the average daily earnings are calculated by dividing the amount of actually accrued wages for the billing period by the amount of the average monthly number of calendar days (29.4) multiplied by the number of complete calendar months and the number of calendar days in incomplete calendar months.

The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.4) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month.

11. Average daily earnings for the payment of vacations granted in working days, as well as for the payment of compensation for unused vacations, is calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 6-day working week.

12. When working on a part-time basis (part-time working week, part-time working day), the average daily earnings to pay for vacations and pay compensation for unused vacations are calculated in accordance with clauses 10 and 11 of these Regulations.

13. When determining the average earnings of an employee for whom the summarized accounting of working hours is established, except for the cases of determining the average earnings for paying for vacations and paying compensation for unused vacations, the average hourly earnings are used.

Average hourly earnings are calculated by dividing the amount of wages actually accrued for hours worked in the billing period, including bonuses and remuneration accounted for in accordance with paragraph 15 of this Regulation, by the number of hours actually worked during this period.

Average earnings are determined by multiplying the average hourly earnings by the number of hours worked by the employee in the payable period.

14. When determining the average earnings for the payment of additional educational leaves, all are subject to payment. calendar days(including non-working holidays) falling on the period of such vacations provided in accordance with the certificate-call of the educational institution.

15. When determining the average earnings, bonuses and remuneration are taken into account in the following order:

monthly premiums and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;

bonuses and remuneration for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they were charged does not exceed the duration of the billing period, and in the amount of a monthly part for each month of the billing period, if the duration of the period for which they are charged exceeds the duration of the billing period;

remuneration based on the results of work for the year, one-time remuneration for length of service (length of service), other remuneration based on the results of work for the year, accrued for the calendar year preceding the event, regardless of the time the remuneration was charged.

In the event that the time falling on the billing period was not fully worked or time was excluded from it in accordance with paragraph 5 of these Regulations, bonuses and remunerations are taken into account when determining the average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for actually worked time in the billing period (monthly, quarterly, etc.).

If an employee has worked part-time, for which bonuses and remunerations are accrued, and they were accrued in proportion to the hours worked, they are taken into account when determining the average earnings based on the actually accrued amounts in the manner prescribed by this paragraph.

16. With an increase in the organization (branch, structural unit) of tariff rates, salaries (official salaries), monetary remuneration, the average earnings of employees increases in the following order:

if the increase occurred during the billing period, - payments taken into account in determining the average earnings and accrued in the billing period for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month of occurrence the case with which the preservation of average earnings is associated with tariff rates, salaries (official salaries), monetary remuneration established in each of the months of the billing period;

if the increase occurred after the billing period before the occurrence of the case with which the preservation of the average earnings is associated, the average earnings calculated for the billing period increases;

if the increase occurred during the period of preservation of the average earnings, - a part of the average earnings increases from the date of the increase in the tariff rate, salary (official salary), monetary remuneration until the end of the specified period.

When the average earnings increase, tariff rates, salaries (official salaries), monetary remuneration and payments set to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (percent, multiplicity) are taken into account, with the exception of payments established to the tariff rates, salaries (official salaries), monetary remuneration in the range of values (percent, multiplicity).

With an increase in the average earnings, the payments taken into account when determining the average earnings, established in absolute terms, do not increase. 17. The average earnings determined to pay for the time of forced absenteeism shall be increased by a coefficient calculated by dividing the tariff rate, salary (official salary), monetary remuneration established for the employee from the date of actual commencement of work after his reinstatement in his previous job, by the wage rate, salary (official salary), monetary remuneration established in the billing period, if during the forced absence from the organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration increased.

In this case, with respect to payments established in a fixed amount and in an absolute amount, the procedure established by clause 16 of these Regulations applies.

18. In all cases, the average monthly earnings of an employee who worked in full during the billing period the norm of working time and fulfilled the labor standards (labor duties) cannot be less than the established federal law minimum size wages.

19. For persons working on a part-time basis, the average earnings are determined in accordance with the procedure established by these Regulations.

28.08.2019

The current legislation of the Russian Federation determines that each departure of a working citizen on a business trip must be paid by the employer accordingly.

The money that the employee receives in this case is considered to be travel money.

The payroll calculation technology for the month in which the employee went on a business trip has some peculiarities.

How to calculate wages?

A business trip can last unlimited time. An employee can be sent to it both for 1 day and for several months, if this does not contradict the norms of the Labor Code of the Russian Federation and there is no violation of workers' rights.

If an employed citizen has been on a business trip for less than a month, his monthly salary in this case consists of the payment for business trip days and the salary for the not fully worked month.

For calculating wages, it is taken into account or depending on the established one.

The accounting department specialists determine the proportional payment Money based on a fixed rate of remuneration.

Employee salary - 50,000 rubles. In the month in which he was sent on a business trip - 20 working days. Of these, the employee worked only 10, and the rest of the time was on a business trip.

In this case, the citizen is entitled to a salary, calculated by determining ½ part of the salary - 25,000 rubles.

Similarly, wages are calculated for the month in which the employee went on vacation -.

How are business trip days paid?

V general outline the methodology for calculating travel allowances includes several steps.

Step 1. Calculation of the number of days worked in the billing period.

In this case, the settlement period is the year that precedes the month of the employee's departure on a business trip. At the same time, as in the case of vacation, only working time is taken into account, and not calendar time. It excludes the period of temporary disability and any types of leave.

In this case, all incomes of an employed citizen are included, the list of which is provided for by the legislation of the Russian Federation. It excludes the payment of sick leave and vacation time. In addition, material assistance is not taken into account.

Step 3. Calculation of the average daily earnings and the total amount of travel allowances.

To do this, the wages received in the billing period must be divided by the number of days worked during this time. Thus, the monetary value is obtained, which is due to the employee for each day during which he was on a business trip.

Example for 2019, if the employee was on a business trip

For clarity, it is necessary to consider an example of calculating salaries if there is a business trip in the billing month.

Initial data:

Employee of the company "Rose" Dmitriev V.V. has extensive experience. Therefore, when sent on a business trip, the billing period will be 12 months of his work, which precede the specified time.

Employee Dmitriev V.V. was sent on a business trip, which lasted from March 7 to March 13, 2019. In the period that was calculated, he had excluded periods of time - temporary disability. The duration of the disease is 5 days. In addition, the employee was issued annual leave.

The total number of working days in a year is 248, worked - 223. The estimated period is from March 2018 to February 2019. During this time, the citizen received a salary of 500,000 rubles. Payment for excluded periods is deducted from this amount.

By using the formula, the amount of average earnings was determined:

СЗ = 500,000 / 223 = 2242.

The employee was on a business trip for 7 days, of which 2, according to the work schedule of the enterprise, are considered days off.

One action should be used to determine the amount to be paid over 5 business trip days:

Business trip = 2242 x 5 = 11210.

In addition, it should be noted that the company has a salary system of remuneration. In the month the employee was on a business trip, 31 days.

Of these, 20 are workers. Consequently, the employee is entitled to the payment of ¾ of the established salary, which is 40,000 rubles.

Part of the salary = 40,000 x 0.75 = 30,000.

The final salary for March 2019 was = 11210 + 30,000 = 41210.

Useful video

What is entitled to an employee who was on a business trip and what compensation is due during the trip is described in detail in this video:

Almost no employer in their entrepreneurial activity does not do without sending employees on business trips. It happens that such a direction occurs in the month that is their first working month.
When sending an employee on a business trip, he is guaranteed, among other things, the preservation of average earnings (Article 167 of the Labor Code of the Russian Federation).
The procedure for calculating average earnings is determined by Art. 139 of the Labor Code of the Russian Federation and the Regulation on the specifics of the procedure for calculating the average wage (approved by Decree of the Government of the Russian Federation of 12.24.2007 N 922) (hereinafter referred to as the Regulation on average earnings). Let us recall its main norms.
For all cases of determining the size of the average wage (average earnings) provided for by the Labor Code of the Russian Federation, a single procedure for calculating it is established. In any mode of work, the average wage of an employee is calculated on the basis of the actually accrued wages and the hours actually worked by him for 12 calendar months preceding the period during which the employee in question retains the wages in question. In this case, a calendar month is considered the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive) (part 3 of article 139 of the Labor Code of the Russian Federation).
In the collective agreement, local normative act other periods for calculating average earnings may be envisaged, but this should not worsen the situation of workers.
To calculate the average wage, all types of payments provided for by the remuneration system are taken into account, which are applied by the respective employer, regardless of the sources of these payments.
The list of possible payments is given in clause 2 of the Regulation on average earnings. These include, in particular:
- wages accrued to the employee at tariff rates, salaries (official salaries) for the hours worked;
- bonuses and remuneration provided by the remuneration system;
- payments related to working conditions, including payments due to regional regulation of remuneration, increased remuneration for heavy work, work with harmful and (or) dangerous and other special working conditions, for work at night, remuneration for work on weekends and non-working holidays, overtime pay;
- allowances and surcharges to tariff rates, salaries (official salaries) for professional skill, class, length of service (work experience), knowledge of a foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume work performed, team leadership and others;
- salary, finally calculated at the end of the calendar year preceding the event, due to the remuneration system, regardless of the time of accrual.
To calculate the average earnings, social payments and other payments not related to labor remuneration (material assistance, payment of the cost of food, travel, training, utilities, recreation, etc.) are not taken into account (clause 3 of the Regulation on average earnings).
When determining the average earnings, bonuses and remuneration are taken into account in the following order (clause 15 of the Regulation on average earnings):
- monthly premiums and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;
- bonuses and remuneration for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the billing period, and in the amount of a monthly part for each month of the billing period, if the duration the period for which they are charged exceeds the duration of the billing period;
- remuneration based on the results of work for the year, one-time remuneration for length of service (length of service), other remuneration based on the results of work for the year, accrued for the calendar year preceding the event, regardless of the time the remuneration was charged.
If the time falling on the billing period was not fully worked or time was excluded from it in accordance with clause 5 of the Regulation on average earnings, bonuses and remunerations are taken into account when determining the average earnings in proportion to the time worked in the billing period, with the exception of bonuses accrued for the actual hours worked in the billing period (monthly, quarterly, etc.).
If the employee has worked part-time, for which bonuses and remunerations are accrued, and they were accrued in proportion to the hours worked, then those, when determining the average earnings, are taken into account in the actually accrued amounts in the manner prescribed by clause 15 of the Regulation on average earnings.
Average daily earnings are used to determine average earnings. Average daily earnings (AOA), in turn, is calculated by dividing the amount of wages actually accrued for days worked in the billing period (SFNRP), including bonuses and remuneration accounted for in accordance with paragraph 15 of the Regulations, by the number actually worked in this period of days (KRDRP) (clause 9 of the Regulation on average earnings): SSDZ = SFNRP: KRDRP.
The average earnings of an employee (CVD) is determined by multiplying the average daily earnings by the number of days (calendar, workers) (CRD) in the period payable: CVD = CVD x CRD.
As you can see, in order to calculate the average earnings for any mode of operation, you need the following data:
- about the wages actually accrued to the employee and
- about the time he actually worked -
for 12 calendar months preceding the period during which the average wage is retained for the employee, or for another settlement period, which is established by the collective agreement (local act).

Different billing periods

The settlement period in the general case is 12 calendar months preceding the month of keeping the average earnings. The first month of an employee's work may fall within two calendar months. It depends on which of them the employee goes on a business trip whether he has actual accruals and hours worked in the specified period.

Example 1. An employee has been hired by the organization since November 23 with normal working hours (five days with two days off Saturday and Sunday), from December 7 to 11 he was sent on a business trip, the employee's salary is 35,000 rubles, for hours worked in November he was awarded a bonus of 2000 rubles.
The calculation period in determining the average earnings retained by an employee due to being on a business trip will be the period from December 2014 to November 2015. During the specified period, he worked 6 working days. According to the calendar of a five-day working week in November 2015, 20 working days. For the time worked, the employee was paid a salary of 10,500 rubles. (35,000 rubles: 20 days x 6 days) and a premium of 2,000 rubles. Since the bonus is accrued for the actual hours worked, it is fully taken into account when determining the actual accruals used in determining the average daily earnings. Based on this, the desired value is 2083.33 rubles / day. ((10 500 rubles + 2000 rubles): 6 days).
The employee was on a business trip for 5 working days. Consequently, the amount of saved average earnings is 10,416.67 rubles. (2083.33 rubles / day x 5 days).

If an employee is sent on a business trip in the month when he was hired, then the entire settlement period preceding the month he was sent on a business trip, he did not work. Therefore, he will not have actually worked days and, accordingly, actually accrued wages. Then, by virtue of clause 7 of the Regulations on the average earnings, the sought earnings are determined based on the amount of wages accrued for the days actually worked by the employee in the month of the occurrence of the event, which is associated with its preservation. In our case, the calculation period will be the time interval from the first working day up to the day before the start of the business trip.

Example 2. Let's slightly change the condition of example 1: an employee hired on November 9 was sent on a business trip from November 25 to December 4, the employee's salary is 35,000 rubles.
In November, before leaving on a business trip, the employee worked 12 working days, for which he was charged 21,000 rubles. (35,000 rubles: 20 days x 12 days). Then the average daily earnings will be 1,750 rubles / day. (RUB 21,000: 12 days).
Since the business trip lasted 8 working days, the amount of the average earnings saved for the employee for her time is 14,000 rubles. (1750 rubles / day x 8 days).

The business trip period in example 2 had two days off - Saturday and Sunday (November 28 and 29). For a weekend or a non-working holiday, on which a business traveler did not carry out a business assignment, only per diems are paid (clause 11 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of 13.10.2008 N 749).
If an employee is on weekends or non-working holidays during the business trip:
- carried out an official assignment;
- went on a business trip or returned from it;
- was on the way, -
he is paid a wage in the amount of at least double the daily rate if the work was performed in excess of the monthly norm of working time (Article 153 of the Labor Code of the Russian Federation, clause 9 of the Regulation on business trips, Letter of the Ministry of Labor of Russia dated 05.09.2013 N 14-2 / 3044898-4415) ... Specific amounts of remuneration for work on a weekend or a non-working holiday can be established by a collective agreement, a local normative act.
When an employee works on a business trip on a weekend or a non-working holiday, the letter code "РВ" or the digital code "03" is additionally entered in the time sheet. If the employer, when sending an employee, gave him an indication of the duration of work on a day off, then the report card contains the number of hours worked on that day (clause 2 of the Letter of the Ministry of Labor of Russia dated February 14, 2013 N 14-2-291).

End of example 2. Let us supplement the condition of the example: when an employee is sent on a business trip due to the need to fulfill a business assignment by the deadline, Saturday 28 November is a working day for him (the employee's written consent to work on a day off during a business trip was received by the employer).
The employee's business trip took 8 working days and work on Saturday 28 November. Since this day is a day off and in November he has fully worked out the monthly norm of working time, then for this day the employee retains double average earnings. Thus, during the business trip, the employee was charged 17,500 rubles. (1750 rubles / day x 8 days + (1750 rubles / day x 1 day x 2)).
In the time sheet on the line of the employee, the code "РВ" (03) is put in the field for the 28th day.

It happens that an employee is sent on a business trip on the first day of the start of his work. The rule for determining the average earnings for such a case is established by clause 8 of the Regulation on the average earnings. If the employee did not have actually accrued wages or actually worked days for the billing period, before the beginning of the billing period and before the occurrence of an event related to the preservation of average earnings, the average earnings are determined based on the tariff rate set for him, the salary (official salary) and the number of workers days of the month in which he was hired.

Example 3. Let's slightly change the condition of Example 2: the employee from the first day of work (November 9) was sent on a business trip, from which he returned on November 19.
Since the employee does not have actually accrued wages before the onset of the business trip, his salary is used to calculate the average earnings. Then the average daily wage is 1,750 rubles / day. (35,000 rubles: 20 days). The employee's business trip lasted 9 days, based on this, the amount of the average earnings due during the business trip is 15 750 rubles. (1750 rub / day x 9 days).

It is quite possible that during the first month of work of a new employee, the employer will have an increase in tariff rates, salaries (official salaries).
The procedure for determining the average earnings of an employee with an increase in the organization of tariff rates, salaries (official salaries), monetary remuneration is determined by clause 16 of the Regulation on average earnings.
If an increase in tariff rates, salaries occurred during the billing period, then the payments taken into account when determining the average earnings and accrued in the billing period for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration, established in the month of the last increase in tariff rates, salaries (official salaries), monetary remuneration, at tariff rates, salaries (official salaries), monetary remuneration established in each of the months of the billing period.

Example 4. An employee was hired on December 21 (his salary is 35,000 rubles), he is sent on a business trip from January 12 to January 21, 2016. Since January 1, the organization has increased salaries, from this date the employee's salary is 40,250 rubles ...
In the billing period (January - December 2015), the employee worked 9 working days. According to the calendar of a five-day working week in December 2015, 23 working days. For the time worked, he was credited with 13 695.65 rubles. (35,000 rubles: 23 days x 9 days).
The indexation coefficient of the average earnings is 1.15 (40,250: 35,000). Consequently, when calculating the average earnings, it is necessary to take into account the amount of 15,700 rubles. (13 695.65 rubles x 1.15). Taking this into account, the average daily earnings will amount to 1,750 rubles / day. (RUB 15,700: 9 days), and the average earnings retained by the employee for the duration of a business trip (8 working days) is RUB 14,000. (1750 rubles / day x 8 days).

Second business trip in a month

In the first month of work new employee can be sent on a business trip twice.
If he was sent on his first business trip in the month following the month of admission, then the calculation of the average daily earnings used in both calculations of retained earnings will not differ from the option shown in example 1.
However, it is possible that these two business trips will fall within the same calendar month of employment. The calculation of the average earnings for the second business trip is carried out based on the amount of wages accrued for the days actually worked by the employee in this month.
When determining the average earnings for the first business trip, options are possible depending on whether this business trip begins from the first day of work or the employee has already worked before it begins.

Example 5. An employee has been hired since November 2, his salary is 35,000 rubles.
Option 1. The employee was sent on the first business trip from 9 to 11 November, the second - from 20 to 24 November.
Before the first business trip, the employee worked 4 working days, for which he was charged 7,000 rubles. (35,000 rubles: 20 days x 4 days). These values are used as the denominator and numerator in determining the average daily earnings. The resulting value is 1750 rubles / day. (7000 rubles: 4 days) will be the starting point for determining the amount of saved earnings for the first business trip. And it is equal to 5250 rubles. ((1750 rubles / day x 3 days), where 3 is the number of working days of a business trip).
When calculating the average earnings, the time is excluded from the accounting period, as well as the amounts accrued during this time, if the employee retained the average earnings in accordance with the legislation of the Russian Federation (subparagraph "a" of clause 5 of the Regulation on the average earnings). Therefore, 3 days of an employee on a business trip and the average earnings saved during this time are 5250 rubles. not taken into account in determining the average earnings to be retained for the second trip.
Between business trips, the employee worked 6 working days, for which he was charged 10,500 rubles. (35,000 rubles: 20 days x 6 days).
At the time of the second business trip, the amount of wages accrued for the days actually worked by the employee in the month before its start amounted to 17,500 rubles. (7000 + 10,500), the total number of days worked is 10 days. (4 + 6). Based on this, the average daily wage is 1,750 rubles / day. (17,500 rubles: 10 days). The employee was on the second business trip for 3 working days. Therefore, this time he is credited with the same amount of 5250 rubles. (1750 rub / day x 3 days).
Option 2. The employee was sent on the first business trip from 2 to 6 November, the second - from 20 to 24 November.
Since the first business trip begins on the first day of the employee's work, the salary set for him is used to determine the average salary to be maintained. The average daily earnings are then equal to 1,750 rubles / day. (35,000 rubles: 20 days). The first business trip took 4 working days. Based on this, the amount of the average earnings due during this business trip is 7,000 rubles. (1750 rub / day x 4 days).
This amount, like the working days of a business trip, is not taken into account when determining the average earnings for the days of the second business trip.
Between business trips, the employee worked 9 working days, for which he was charged 15 750 rubles. (35,000 rubles: 20 days x 9 days). By dividing the second value by the first, the size of the average daily earnings is determined, which is used in calculating the retained average earnings for the second business trip. The required values are 1750 rubles / day. (15 750 rubles: 9 days) and 5250 rubles. ((1750 rubles / day x 3 days), where 3 is the number of working days of an employee on a business trip), respectively.

It is quite possible that in the first month of work, again hired employee the salary will change (at the time of hiring the employee, the corresponding staff unit, which was released in the near future, since the employee was fired. An agreement was reached between the employer and the employee that after her release would be formalized additional agreement to the employment contract for his transfer to this position and the establishment of an appropriate salary for him).

Example 6. Let's supplement the condition of option 1 of example 5: From November 11, the employee has a salary of 42,000 rubles.
On the last day of the first business trip, the employee's salary was increased from 35,000 to 42,000 rubles. If the employee worked this day at the workplace, then he would be charged from the amount of the increased salary of 42,000 rubles. But for that day, the employee retains the average earnings.
The aforementioned clause 16 of the Regulations on the average earnings in the event of an increase in the organization of tariff rates and salaries during the period of maintaining the average earnings prescribes to increase by a coefficient only a part of the average earnings from the date of the increase in the tariff rate, the salary until the end of the specified period (paragraph 4 of clause 16).
Since the increase in salary only affected the traveler, when calculating the saved earnings, it is used general order... Therefore, the calculation of the retained average earnings for the first business trip does not differ from that presented in option 1 of example 5, the employee will be charged 5250 rubles for 3 working days on a business trip. (1750 rub / day x 3 days).
Between business trips, the employee worked 6 working days, and during this period he was paid a salary of 42,000 rubles. Based on this, for this period, the employee was charged 12,600 rubles. (42,000 rubles: 20 days x 6 days). The total amount of wages accrued for the days actually worked by the employee in the month before the start of the second business trip is 19,600 rubles. (7000 + 12 600), represents the numerator when determining the average daily earnings, in the denominator - all the same 10 days. (4 + 6). The sought-after value, 1960 rubles / day. (19,600 rubles: 10 days), increases the size of the retained average earnings for the second business trip to 5880 rubles. (1960 rub / day x 3 days).
For the 4 working days worked until the end of the month, the employee will be credited with 8400 rubles. (42,000 rubles: 20 days x 4 days), which brings the amount of his income for the month to 38,430 rubles. (7000 + 5250 + 11 900 + 5880 + 8400).

In example 6, the size of the employee's average salary for the first business trip will be less than the remuneration accrued to him for the specified 3 working days if he fulfilled the assigned labor functions at the workplace (5250 rubles.< 5600 руб. ((35 000 руб. : 20 дн. x 2 дн.) + (42 000 руб. : 20 дн. x 1 дн.))).
An analogy can be traced in example 4. For 8 working days worked in January 2016 at the workplace, the employee would have received 21,466.67 rubles. ((40,250 rubles: 15 days x 8 days), where 15 is the number of working days in January), the average earnings saved during a business trip are 14,000 rubles.
The Trudoviks agree that there may be cases when the current wage may be higher than the average wage calculated in accordance with the established procedure. But, in their opinion, the payment of wages to an employee sent on a business trip for the days of being on a business trip will contradict the provisions of the Labor Code of the Russian Federation. Proceeding from this, the officials strongly recommend that the average earnings be paid to the employee for the days of being on a business trip, determined in accordance with the established procedure (Letter from Rostrud dated 05.02.2007 N 275-6-0).
At the same time, the position of the employee in the event of his secondment should not deteriorate. If the average earnings of an employee during a business trip turns out to be lower than his current wage, the employer may provide for the payment of an additional payment to the employee before the actual earnings.
Since such a payment procedure is not directly provided for by labor legislation, it is advisable to define it in a local regulatory act of the organization (for example, in the regulation on remuneration) or a collective agreement.
Availability in these documents of the clause that the time of a business trip is paid based on the salary, if the average earnings are less than the amount calculated from the salary, will allow the employer not to worsen the situation of the posted employee.
But if during the business trip the employer pays the employee up to the salary, then it is not so correct to exclude the days of the business trip from the billing period. The amounts paid in this case should be taken into account when calculating the average earnings in all cases.
Specialists of the Ministry of Health and Social Development of Russia are also inclined to this position. The days of an employee's work on a business trip, if, in addition to the average earnings, he is additionally paid a supplement to the usual earnings, in their opinion, should not be excluded from the calculation period, as well as the amounts accrued to the employee during this time. After all, only the periods of payment for the average earnings are excluded from the calculation, here an additional payment is made to the usual earnings. Therefore, such periods and the amounts paid for them are taken into account in the future when calculating the average earnings.

To accrue travel allowances to an employee, you need to calculate the average salary for the previous period of the calendar year. And in the future, perform actions with the resulting figure. The operating mode is not taken into account. Only actual hours worked and accruals are taken. How to calculate the average earnings for a business trip in Excel?

How to calculate the average earnings to pay for a business trip

For the calculation, you need the actual accrued wages. Everything that a person is entitled to under an employment contract (contract): salary, bonus, allowances, planned increases, etc. Material assistance, payment for days of temporary disability, downtime due to the fault of employers, etc. are not taken into account. That is, when the average salary was retained for the employee, but in fact the work was not performed.

Another component of the formula is the actual hours worked for 12 full calendar months before the month of the business trip. To calculate travel allowances, you need to find the product of the average daily earnings and the number of working days (according to the work schedule) during the business trip.

Examples of calculating the average earnings for a business trip

Let's first consider a simple example, when an employee has a long continuous experience in the organization. That is, all 12 calendar months are included in the billing period.

Fefelkin I.I. goes on a business trip from March 07, 2016 to March 13, 2016. In the billing period, he had days of temporary disability (5 days in September 2015) and paid annual leave. To calculate travel allowances, you need to take the following amounts:

Calculating average earnings for a business trip in Excel download

Sick leave and vacation pay are excluded from the calculation. Therefore, the total amount of accruals and the amount of travel allowances are different.

Excel formula for calculating average earnings:

The employee was on a business trip from March 7 to 13. According to the work schedule of the enterprise, this is 5 working days and 2 days off. We must multiply the average earnings by 5. Weekends are paid separately by order (if a person was doing work on these days).

From the first day of employment, the employee goes on a business trip. He has no actual days worked and no accrued salary. The contract stipulates an official salary of 30,000 rubles.

Let's calculate the amount of travel allowance:

248 is the number of working days in the previous 12 months according to the production calendar.

An employee goes on a business trip from 22.02 to 6.03.2016. That is, some days fall in February, and some in March. The accrual of average earnings during rolling business trips is not clearly specified in the legislation. Therefore, the accountant can consider how it is more convenient for him (without prejudice to the interests of the employee).

Or calculate separately for February. Settlement period - 01.02.2015-31.01.2016. And separately for March. Settlement period - 01.03.2015-29.02.2016. Or make a calculation immediately for the entire period of the trip.

Download the calculation of the average earnings for a business trip in Excel.

By law, one average earnings are not included in another. Therefore, when calculating by the first method, the amount of travel allowances for February is not included in the accruals for calculating the average daily earnings "for March".

Back to Average Earnings

Pay according to average earnings - pay retained in the form of average earnings for the following categories of workers:

For workers in medical institution on examination, obliged to undergo such an examination;

For donors on the day of examination and on the day of donating blood, as well as for the day of rest provided to them after each day of donating blood. At the request of the employee, this day is added to the annual leave;

For employees - the authors of inventions or rationalization proposals - upon release from their main job to participate in the implementation of an invention or rationalization proposal in the same organization: upon delay in issuing an employee work book through the fault of the administration - for the entire time of the forced absence; when transferring an employee to another permanent lower-paid job - within 2 weeks from the date of transfer: temporary transfer to another job in case production necessity with wages for the work performed, but not lower than the average earnings for the previous job; for workers who fulfill production standards during temporary transfer to another, lower-paid job due to downtime;

For workers who do not fulfill the norms or are transferred to work paid by the time, their tariff rate (salary) is retained;

For workers transferred for health reasons to an easier, lower-paid job - within 2 weeks from the date of transfer;

For employees temporarily transferred to lower-paid work due to injury or other damage to health associated with work, through the fault of the organization - until the restoration of working capacity or the establishment of permanent disability or disability; upon dismissal of pregnant women and women with children due to the complete liquidation of the organization - for the period of their employment, but not more than 3 months from the date of termination of the fixed-term employment contract;

For women with children under the age of one and a half years - if it is impossible to perform the previous job and transfer them to another job while maintaining the average earnings from the previous job until the child reaches the age of 1.5 years.

The days of an employee on a business trip, including days on the road and a forced stop, are paid according to the average earnings (Article 167 of the Labor Code of the Russian Federation). The working days to be paid are determined according to the work schedule established by the sending organization (clause 9 of the Regulations approved by Resolution of the Government of the Russian Federation N 749). In turn, weekends are not paid according to the schedule.

Consider the calculation procedure average salary for a business trip.

The calculation of the average earnings for a business trip begins with the determination of the billing period. By general rule it is equal to 12 months preceding the month the employee was sent on a business trip.

But if an employee goes on a business trip in the first month of work with a given employer, then for him the average earnings are calculated for the period from the first day of work in this organization to the first day of a business trip (clause 7 of the Regulations approved by Decree of the Government of the Russian Federation N 922).

As for the days worked by the employee, these are all those days when he actually performed his labor duties. Thus, days worked do not include periods of vacation, temporary incapacity for work, downtime through no fault of the employee, etc. (clause 5 of the Regulation, approved.

Average earnings during a business trip: we calculate without mistakes

Resolution of the Government of the Russian Federation N 922).

Knowing the average daily earnings, you can proceed to calculating the average earnings for a business trip.

It happens that the amount of average earnings for calculating on a business trip turns out to be less than the amount of salary, assigned to the employee... In such cases, some organizations pay posted employees a supplement up to average earnings.

If such a payment is included in the wage system (spelled out in labor contracts with employees), included in the wage fund and contributions to extra-budgetary funds are charged from it, then it must also be taken into account when calculating the average earnings (Letter of the Ministry of Labor N 14-1 / OOG- 7105).

Is it possible to pay for a business trip without taking into account the average earnings

It is possible that for an employee who went on a business trip, you keep the average earnings. In any case, most firms do this. However, it is possible to pay for the month when the employee left on official business - to give out the usual salary, as if there was no business trip. In what cases is this method good and will it not cause complaints from the auditors? This is what will be discussed in our article.

How to defend a convenient way in front of officials

If you think that it is more convenient to pay for a business trip as for normal working days, then you should keep in mind the following. Article 167 of the Labor Code of the Russian Federation guarantees that a seconded employee will retain his average earnings, which is calculated based on the salary for the previous 12 months. That is, the main thing is that a person receives an amount that would not be less than the average wage. Actually, therefore, the legislation requires that an employee who is on a business trip also retain bonuses and other payments provided for in the organization.

Note. Average earnings are calculated in accordance with the Regulation, which was approved by the Decree of the Government of the Russian Federation of April 11, 2003 N 213.

Note. Comments by Ivan Shklovets, Head of Legal Support Department Federal Service for labor and employment:

When sending an employee on a business trip, he is guaranteed the preservation of average earnings. In practice, a situation may arise when the retained average earnings for the period of a business trip may be lower than the employee's current salary. This situation is illogical and can lead to negative consequences, since it becomes unprofitable for the employee to travel on business trips. On the other hand, for all cases of maintaining the average earnings, a unified procedure for its calculation is applied, including when sending an employee on a business trip. To get out of this situation, the employer can use the right to make decisions on establishing additional payments to employees in such situations, having established this in a local regulatory act (order, internal labor regulations, regulation on payment, etc.). It should be borne in mind that when calculating average earnings, it includes all types of payments provided for by the remuneration system in the organization, regardless of the source of funding.

The main reason why accountants prefer to pay a traveler the full salary is easier calculation.

Average earnings for a business trip - calculation examples

One of the reasons why they still proceed from average earnings is possible claims from the tax authorities.

Note. Julia Kamennaya comments, Chief Accountant LLC "Kulttovary-Binikom" (Nakhodka):

When our employees go on a business trip, I calculate their salary based on the average earnings. And it doesn't matter what form of payment is provided for them (piece rate or salary). Article 167 of the Labor Code of the Russian Federation provides for the preservation of average earnings for a person. Therefore, I consider this method to be the most acceptable.

Indeed, many accountants doubt - if they give an employee a regular salary instead of an average one, will the inspectors consider this an understatement of the taxable base for income tax? The "chief accountant" addressed this issue to the Federal Tax Service of Russia, and they assure that such fears are in vain. True, the officials stressed that such a payment procedure should be approved in employment contract with an employee or in a collective agreement.

Note. Irina Sbitneva, advisor comments tax service II rank:

First of all, we look to see if the procedure according to which the salary of the posted worker is calculated corresponds to what is provided for by the labor or collective agreement. That is, we check whether the organization complies with the requirements of Art. Art. 255 and 252 of the Tax Code of the Russian Federation. If payments are made in accordance with these documents, then all amounts can be included in expenses.

Who benefits from what

So, it is convenient for an accountant to pay for business trips on the basis of a regular salary - less should be considered.

Now let's see what situations are most beneficial for the traveler himself. Let us name the cases when the average earnings are less, and when more than the salary.

Regular wages are above average. This may be the case when over the past year an employee has received a significant salary increase. And if he is paid for the days of a business trip according to the average earnings, then this will be lower than if the current salary was paid.

Note. Yulia Aleksandrova, chief accountant of JSC " Management Company"Pharmacy Chain 36.6":

We calculate the salary for employees sent on a business trip according to the Labor and Tax codes RF, that is, based on average earnings. However, if it is less than what the employee could receive without being on a business trip, we pay the difference. Such a payment can be formalized in the form of an incentive payment for achieving high performance in labor based on the results of work for certain period... The main thing is that everything is in accordance with internal situation on the material motivation of personnel.

Average earnings are higher than salary. This can happen when the company provides for the payment of quarterly or annual bonuses. Then it is more profitable for a business traveler to receive an average earnings, rather than a salary.

E.V. Zhilenko

Chief Accountant

Cosmos-Terminal LLC

It is impossible to issue a copy of SZV-M to a resigning employee. According to the law on recruitment, an employer upon dismissal of an employee is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZh). However, these reporting forms are listed, i.e. contain data about all employees. This means that the transfer of a copy of such a report to one employee is the disclosure of personal data of other employees.< … Труд после окончания рабочего дня – не всегда overtime work If an employee regularly stays after work to complete unfinished business during the working day, this does not mean that he needs to pay overtime.< …

Rules for calculating average earnings - examples, mistakes

I went on vacation from 07/10/2017 to 07/23/2017. Posted for the period 01/22/2018 - 01/24/2018. Billing period: January 1 - December 31, 2017. Number of days: 237 (247 workers in 2017 minus 10 holidays). Average earnings are calculated as follows:

11 months 25,000 rubles each;
in July - 25,000 rubles.
x 11 days / 21 days = RUB 13,095.24;
total - 25,000 rubles. x 11 m. + 13 095.24 rubles. = 288,095.24 rubles.

Average earnings: 288,095.24 rubles. / 237 days. = RUB 1,215.59 Business trip days are paid in the amount of: 3 646.77 rubles. (1 215.59 rubles x 3 days). We calculate the salary: 25,000 rubles. / 17 days × 14 days

RUB 20,588.23 The employee's total January income will be: 20,588.23 + 3,646.77 = 24,235 rubles. Example. Calculation of salaries for January 2018, if the employee was on a business trip. NS.

Calculation of travel allowances

Date of departure on a business trip - 09/06/2017 (Wednesday). Return date - 09/15/2017 (Friday). The enterprise operates on a standard five-day week. The period for calculating the payment for business trip days is from 09/01/16 to 08/31/17.
Not included:

10 days of vacation at your own expense (from 06/01/2017 to 06/10/2017);
28 days of the main vacation (from 01.08.2017 to 28.08.2017);
5 days of sick leave (from 09/01/2016 to 09/05/2016).

Earned in the specified 12-month period:

salary - 465,000 rubles;
vacation pay - 33,000 rubles;
sick leave - RUB 3,800

Estimated amount = 465,000 rubles. (sick leave and vacation pay are not taken into account). Days worked = 204 (days of the above periods are subtracted from the working days according to the schedule). Average daily earnings = 465,000 rubles. / 204 = 2,279.41 rubles.

New in the calculation of travel allowances in 2018

If he is dismissed on the last day, then the month of dismissal can also be taken into account. Step 2. Income for the period All payments for wages. Not taken into account:

various compensation;
social benefits;
travel payments;
payment of vacation periods, including compensation for unspent vacation.

Payment for a business trip based on average earnings in 2018

It is impossible to take income in excess of the maximum base for social contributions in a year - this is an important limitation. For example, for 2016 you cannot take an annual income of more than 670 thousand rubles, for 2017 - more than 718 thousand rubles. Step 3. It is determined whether the exclusion periods were included in the calculation period. sick leave those have not been established.

Attention

Step 4. The average earnings for 1 day are calculated. The formula is: Average Earnings = (1 Year Pay + 2 Year Pay) / 730, 730 is the total number of days in the biennium.

Calculating average earnings for a business trip

Please note that 730 is always taken, regardless of how many days were actually in the calculation period, whether there was a leap year. For maternity benefits Maternity benefit calculator.

The calculation of average earnings for maternity benefits is carried out in a similar way, which is also calculated on the basis of sick leave. The only exception is disregarded periods.

Calculating travel allowances: a cheat sheet for an accountant

past maternity;
sick leave benefits;
vacation periods up to 1.5 or 3 years old child.

For childcare allowance Calculator of allowance for up to 1.5 years of age child.
Another type of payment for which the average earnings are calculated according to similar rules for 2 years is the payment for care for up to 1.5 years. Average daily earnings are calculated exactly according to the formula given for maternity benefits.

Payroll calculation on business trip days in 2018 example and calculation table

Russian Federation, federal government agencies does not exceed 550 rubles per day. If the employee was unable to provide documents confirming the cost of renting a living space, the employee is compensated for the cost of renting a living space in the amount of 12 rubles per day. Peculiarities of calculating vacation pay for business trip workers All travel payments are always included in the calculation of the amount of vacation pay, because

during business trips, the employee performs his job and work duties.

Questions and answers

I have to go on a business trip, but I don't have my own money to pay for tickets and hotels. What can I do?

Answer: You need to write an application for an advance payment in connection with the departure on a business trip. It is possible that your organization will be able to purchase tickets on its own.

Calculation of average earnings for a business trip

Working days of a business trip Working days are the time at the destination and on the way, expressed in working days (weekends on the calendar are not counted). Example: An employee was sent on a business trip for 5 days - from October 14, 2017 (Saturday) to October 18, 2017 (Wednesday). The company's work schedule is 5 days a week. The employee was on paid leave for 28 days in July. He earned over the last year - 349,000, vacation pay 30,000. Calculation:

The calculation period is from 01.10.2016 to 30.09.2017.
Worked during the period = 191 working days
We do not take into account the amount of vacation pay.
SD in 1 day = 349,000 / 191 = 1,827.23
SZ for the duration of a business trip = 1827.23 * 3 = 5481.69 (average earnings over the weekend, who are on business trips are not saved).

We recommend reading: Calculation of average earnings for business travelers - examples, accounting for annual bonuses, payment of days off on a business trip.
Example of calculation for sick leave Let's calculate the average earnings for a certificate of incapacity for work, opened on 04/05/2018 for 10 days. An employee is employed in the company from 03/12/2016 to the present day. In 2016, 387,000 were earned, in 2017 - 734,000 (we take only 718,000 into account, since the amounts earned above this amount are not taken into account). The computation period is full 2016 and 2017. There are no excluded periods, we will divide the total earnings by 730, despite the fact that in 2016 the employee did not work from January 1 to March 11. Payment:

Average daily earnings = (387,000 + 718,000) / 730 = 1,513.7 rubles.

Average earnings for calculating vacation pay Calculator for calculating online vacation pay. Leave compensation calculator upon dismissal.

The working days to be paid are determined according to the work schedule established by the sending organization (clause 9 of the Regulations, approved by the RF Government Decree of 13.10.2008 N 749). In turn, weekends are not paid according to the schedule.

Let's consider the procedure for calculating the average salary for a business trip. Payment according to the average earnings on a business trip The calculation of the average earnings on a business trip begins with the determination of the billing period. As a general rule, it is equal to 12 months preceding the month the employee is sent on a business trip.

That is, if, for example, a business trip begins in November 2016, then the billing period in this case is from November 1, 2015 to October 31, 2016 (clause 4 of the Regulation, approved by the Decree of the Government of the Russian Federation of December 24, 2007 N 922) ...

There are several reasons why average wage pay applies. A business trip is one of those. Work travel is not uncommon. Of course, the protection of the rights of an employee performing this type of work is regulated by law. And the procedure for calculating travel expenses and per diems is well established. The employer has no right to violate it.

What is a business trip?

A business trip is understood as a trip of an employee for a certain period of time outside the place of his main work. All this for the purpose of performing any field work. An example is a business trip to another city in order to persuade a new buyer or to conduct an audit. point of sale... Also, a business trip can be considered a trip to another country, for example, to exchange experience between employees.

However, it is worth remembering that if the work is initially associated with traveling, then trips to other places cannot be considered a business trip. Accordingly, the calculation of travel allowances is not needed here. It is also worth noting that the referral of an employee accepted with the execution of a civil law contract will not be considered a business trip.

Business travel: laws governing them

The employer and employee who are associated with business trips need to know that the basic concepts and calculation rules are regulated by the Labor Code of the Russian Federation. These include:

Article 166. The very concept of a business trip is introduced here.
Article 167. This clause stipulates guarantees for an employee sent on a business trip.
Article 153. This article regulates payment for work on weekends and holidays.

Of course, there are other articles that directly or indirectly touch on many issues related to traveling. In particular, they answer the question: "How are travel allowances accrued and what are the features of their payment?"

Who cannot be sent on a business trip

Before you understand how travel allowances are accrued, you should understand which of the employees should not be sent on trips without their consent, and who should not be sent even with the written consent of the employee.

Pregnant women and persons under eighteen years of age must not be sent on a business trip. There are also rules for the following categories of workers:

Women with children under three years of age.
Single parents raising a child or children under the age of five.
Employees who support children with disabilities.
Workers with a medical certificate that they are caring for a family member.

Documents required for registration of a business trip

In order to legally send an employee on a business trip, it is necessary to correctly draw up the documents. These include an order to send on a business trip, a job assignment and documents that actually confirm the employee's stay on a business trip.

It is worth noting that it is not necessary to issue a job assignment since 2015, this is allowed by law. However, according to its internal procedure for processing documentation, the employer can adhere to the old rules. This is useful for large organizations. For example, this kind of document can be drawn up by the head structural unit indicating the need for a business trip. This documentation is further reviewed by higher management.

The order to send on a business trip is an integral part of the workflow in the event of departure on business. The documentation must indicate the details of the organization, the data of the employee, the goals and terms of the business trip. The order is filled in by unified form No. T-9. In the case of drawing up a service assignment, this fact is also indicated in the order.

Documents that confirm the terms of a business trip are mainly travel documents, such as train tickets. If an employee travels by personal transport, a memo is drawn up.

What to do if you need to extend your business trip?

There are situations when it is necessary to increase the period of an employee's business trip. In this case, you need to draw up an additional package of documents. These include:

Business trip extension order. To be filled in this document in any form. Here you should indicate the reason for the extension of the trip and the new end date.
Written permission to extend the business trip from the persons listed above.
Notifying the employee about the extension of the trip. This can be done by sending a fax with an order.
Calculation of travel allowances and daily allowances for an additional period and transfer of funds.

Payments due to an employee who is on a business trip

An employee who was sent on a business trip is entitled to several types of payments. These include:

Daily allowance.
Direct payment of travel allowances for each day that falls on work away.
Reimbursement of expenses incurred by an employee in connection with a business trip, such as tickets or rent.

First steps of accounting: daily subsistence allowance, travel allowance and advance payment

After the order for referral is ready, the employee must be given an advance. It includes daily subsistence allowance for the entire period of the trip, as well as the estimated amount of expenses. It should be noted that the issue can be carried out both in cash and by transferring to the employee's card.

How are travel allowances accrued? They are paid at the end of the month along with the rest wages... This is due to the fact that the calculation of this type of payment is carried out after the end of the month, regardless of when the employee reported.

After the employee returns, the accountant performs the recalculation. The results are summed up, it turns out what amounts were spent. In conclusion, the employee is either paid extra for the missing amount, or withheld the excess given.

Payment of travel expenses. Basic formula

How are travel allowances calculated? Before crediting any funds to an employee, they should be calculated. It should be remembered that payment is made according to the average earnings. A business trip is paid in amounts calculated according to the formula. For the calculation, the following indicators are taken:

Payments that are taken into account to calculate the average earnings. Full list can be found in the Regulation on the specifics of calculating average earnings. In most cases, this is a salary, personal allowances, minus one-off prizes and material assistance.
The number of days of the billing period.
Number of business trip days.

To calculate travel allowances, the payments described in the first paragraph are taken, divided by the number of days of the billing period. This indicator shows how much the employee receives for one day of a business trip. Then this indicator multiplied by total amount working days away.

Number of days: an important factor!

Please note that the first day of a business trip is the day on which tickets are sent. That is, if the plane takes off on the twentieth at ten o'clock in the evening, then the calculation of this day is made in full.

The rules for calculating travel allowances also assume that if it takes time to get to the place of departure, then it must also be paid in full.

An example would be a situation in which an employee needs to fly from an airport outside the city. In order to catch the plane, the employee must leave at 23 hours and 30 minutes. In this case, this day must also be paid in full, despite the fact that the plane is scheduled to take off only the next day.

Payment of travel expenses. Holidays

It should be noted that the payment of such a plan as per diems, travel allowances on holidays, requires special clarification. So, per diem is paid for every day that a person spends on a business trip. This includes both holidays and weekends. Despite the fact that the employee did not work these days.

Payment of the same business trip on weekends may not be carried out. If the employee worked on his day off, then the payment is made in the same way as for work on holidays and weekends outside of a business trip. That is, for these days, the employee is entitled to a double payment or an additional day off, but with a single payment for the day.

An example of the calculation of travel allowances

It is better to use examples to understand the situation. The accrual of travel allowances can be explained on a typical situation.

An employee of the enterprise was sent to Kostroma on a business trip from April 1, 2017 to April 12, 2017. At the same time, during this period there were eight working days, since the company established a five-day working week, the employee had a rest on weekends.

During the billing period, the employee worked for 230 days, earning 360,000 rubles.

With this calculation, the daily payment for D. A. Sergeev's business trip will be 1,565 rubles 22 kopecks. That is, in eight days the employee will receive 12,521 rubles 76 kopecks of travel allowances.

Accrual of travel allowances: transactions

Payment and accrual of travel allowances can be reflected by the following transactions:

Debit 26 (20, 23, 25) - Credit 71. This entry reflects the acceptance of travel expenses on the date the expense report was filed.
Debit 71 - Credit 50 (51) - describes the process of paying money on an advance report to an employee.
Debit 26 (20, 23, 25) - Credit 70. The accrual of business travel was made to the employee.

What is per diem? Features of accrual

Per diems are amounts that are used to reimburse the employee's expenses related to living in another locality... Their payment is regulated by law. Payment is made for each day of being on a business trip, including days on the road.

The amount of per diem is determined by each employer independently. For enterprises whose activities are carried out outside the Russian Federation, it is advisable to include in the company's documents and information on the amount of daily subsistence allowance for foreign business trips.

It is worth noting that the daily allowance prescribed for overseas trips is accrued for the day the employee leaves The Russian Federation, and the day it arrives back. That is, upon arrival in the country at nine in the morning, the whole day will still be paid according to the amount of daily subsistence allowance for an overseas business trip.

Daily allowance for a business trip per day

An interesting situation arises if an employee is forced to go on a business trip for a day. In this case, there is a peculiarity of the daily allowance payment. For example, an overseas trip is paid in the amount of fifty percent of the total daily allowance.

At the same time, a business trip within the country is less profitable. The daily allowance for this day is not credited. However, it is worth remembering that this is only relevant when the day of departure and arrival are the same. If the departure was at eleven in the evening of the previous day, then the business trip is considered two days.