The founder traveled to another city on company business, for example, with a supplier or buyer. The company accounted for travel and hotel costs as travel expenses. But it is safe to do so only if the owner of the company is at the same time the general

If the company did not conclude an employment contract with the founder, it is impossible to take into account expenses as travel expenses. Indeed, only an employee can be sent on a business trip (Article 166 of the Labor Code of the Russian Federation). Therefore, inspectors may consider that the expenses are unreasonable, and charge additional VAT if the company accepted this tax for deduction. In addition, inspectors will require personal income tax to be withheld.

So that the inspectors do not have claims, a fixed-term employment contract can be concluded with the founder. But then it will be necessary to arrange personnel documents. Another option is to conclude an agency agreement, for example, if the participant is with a counterparty. Or a service agreement.

In the contract, remuneration for the provision of services. And also write down the obligation of the company to reimburse the expenses of the founder. But you do not need to make a reservation that the company pays travel expenses. Alternatively, compensation for expenses can be included in the amount of remuneration. In addition, issue a report on the execution of the order or an act of acceptance and delivery of services. Then the amounts spent on the trip can be taken into account in expenses, provided that they are confirmed by primary documents. In addition, you can write off the founder's remuneration (clause 21, article 255, subparagraph 49, clause 1, article 264 of the Tax Code of the Russian Federation).

VAT can be deducted if invoices are issued to the company. A deduction can also be claimed on the basis of tickets, if the amount of tax is allocated in them. But this is clearly stated only for travel expenses (clause 18 of the Rules for Keeping a Purchase Book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Therefore, tax authorities are not excluded from these deductions.

The expenses reimbursed to the founder are paid in the interests of the company, therefore, the tax authorities believe that it is not necessary to charge personal income tax (letter dated March 25, 2011 No. KE-3-3 / 926). But from the clarifications, we can conclude that these amounts are taxable (letter dated January 29, 2014 No. 03-04-06 / 3282). Therefore, it is safer to clarify the position of your inspection. Or if the founder paid the expenses himself, the company can provide him with a professional tax deduction for the amount of expenses (letter of the Ministry of Finance of Russia dated April 29, 2013 No. 03-04-07 / 15155). Then you don't have to pay taxes.

Contributions do not need to be charged, provided that the company compensated for the expenses confirmed by primary documents (letter of the Ministry of Labor of Russia dated February 26, 2014 No. 17-3 / B-80). As for the remuneration of the founder, personal income tax and contributions must be paid from these amounts.

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Business trips in 2017: new accounting rules

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From this article you will learn:

What is a business trip
Who can be sent on a business trip
What does the Regulation on business trips contain?
How to book a business trip
What does a travel order look like?
How to write a trip report
Business trip director - what to consider
Documents that confirm the time and expenses on a business trip
How a business trip is noted in the time sheet
How is travel paid?
Business trip period

If the employer has concluded an employment contract with an employee and requires him to urgently fulfill the assignment within the framework of the obligations established by the contract (not on the territory of the enterprise), a business trip must be arranged. Departure (on official business) is confirmed by a business trip order. The document specifies the terms of stay in another city, the purpose of visiting a particular enterprise. Tasks to be completed by an employee. After returning to the enterprise, the employee is obliged to submit a trip report, to inform about the funds used. Days off on a business trip are counted as working days if it is proved that given period the specialist traveled / returned or carried out the instructions of the head.

What is a business trip

Business trip - the departure of an employee to another country or city, initiated by the employer to execute the order not in the organization where an employment contract was concluded with him, but at another enterprise. According to paragraph 3 of the “Regulations on business trips” (approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749), the place of work (permanent, as reflected in the contract) should be considered the actual location of the enterprise where labor relations are formalized with a person.

Remember that not any departure can be recognized as a business trip. If the employee's labor duties are associated with a permanent stay in another region, on the way and on the road, the absence of a specialist cannot be registered as sending the employee on a business trip.

An employee's business trip must meet certain requirements:

The trip is initiated by the leader, and not undertaken on their own.

The assignment must be completed outside permanent place work.

Stay in another city is limited to a certain period of time (indicated in the order for a business trip, filled out according to the model).

The specialist cannot perform official duties directly on the road, and his work cannot be characterized as traveling.

The business trip must be issued in the proper form. To do this, the enterprise issues an order, draws up a direction on a business trip according to the model. Daily expenses are calculated and issued to the employee for the entire stay on the trip.

Travel report.

Who can be sent on a business trip in 2017 in accordance with the new accounting rules

The head of an enterprise (any legal form) does not have the authority to initiate a business trip (on official duties) of a person if no labor relations have been formalized with the citizen (a contract has not been concluded). The law forbade sending citizens on a trip who provide one-time or multiple services to an enterprise under a civil law contract.

If the employer issued a business trip to an outside citizen who does not work at the enterprise, the corresponding expenses are not recognized by the fiscal authority as travel expenses. It is forbidden to send the following categories of citizens on a business trip:

pregnant women. The employee must submit medical reports, certificates confirming her position.

Employees with whom a contract (student) has been concluded, only if the trip is not related to the need to undergo training in another region/country/city.

Women who have young children (up to 3 years old), fathers and mothers raising a child on their own without a second parent (up to 5 years old). The employer undertakes to inform the employee in writing about the right to refuse the trip.

It is impossible to send an employee on a business trip if he has the status of a guardian. Citizens who are dependent on minor children, disabled people or people who are constantly cared for. Business trips are allowed only with their written consent.

Employees under the age of 18. An exception can only be creative personnel, whose work is associated with funds mass media, cinema, theater, concerts, circuses, etc.

Persons with disabilities are not sent on business trips if the trip violates the rehabilitation plan.

Candidates (registered) who run for elective office.

Such actions can be regarded as a violation of labor discipline. The professional should be held accountable. The reason is that labor discipline at the enterprise, which is mandatory for execution, has been violated (reflected in the local acts of the enterprise).

Job assignment for sending on a business trip.

Regulations on business trips

This main document(“Regulations on business trips”, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749), which regulates the relationship between the employer and the employee during a business trip.

According to the Regulations, the employer undertakes to draw up a written referral for a business trip (according to the model). Clearly define the goals of such and financially provide the employee until he can perform duties at his enterprise.

The document states that the duration of the business trip is calculated based on the complexity and volume of the assignment. A complete list of documents that can confirm expenses during the trip is given. Particular attention is paid to the guarantees provided to employees during the execution of the employer's order (business trip). Behind him is kept average earnings while holding a position at the enterprise (cannot be dismissed during this period). Expenses associated with accommodation, meals, travel to the destination (payment for tickets for all types of transport) are compensated. Other expenses that are associated with the employee's business trip are also compensated, subject to the provision of relevant documents (checks, travel cards, etc.).

Decree on the peculiarities of sending employees on business trips.

Business trip registration

Before an employee is sent on a business trip, the head of the organization must prepare documents that reflect the purpose of the trip and confirm the personal initiative of the head to entrust the task to a specific employee. For a business trip, you need to prepare a business assignment (this requirement is not mandatory, but its preparation will allow you to accurately determine the purpose of the trip). It can be compiled in the form No. T-10a. It is this document that can be considered the basis for issuing an order for a business trip in 2017 (according to the model).

Please note that now there is no need to issue a travel certificate.

The assignment for a business trip must indicate:

The name of the enterprise where the employee works (exactly as indicated in founding documents). If the abbreviated name of the organization is also indicated in those, it is duplicated in the business assignment for a business trip (indicate in brackets immediately after the full name).

Passport details of a specialist - full name, position held, as well as the structural unit to which he belongs.

The beginning and end of the business trip - focus on the date of travel documents.

Reasons for a business trip - there may be an order of the head of the enterprise, the head of a structural unit (memo), an agreement with the enterprise.

The purpose of the employee's business trip is to briefly state the essence of the assignment, identify the tools for its solution (negotiating, signing a contract, testing, studying the specifics of production, etc.).

After the employee returns from a business trip, he undertakes to explain how much work has been done and sign the assignment personally. The manager gets acquainted with the explanations and writes a conclusion, confirming or refuting the fulfillment of the task by the employee, approves the document, sets the date.

Be sure to fill out the "report" column. The legislator requires to report for the work done no later than 3 days after returning to the enterprise from a business trip.

Order for a business trip

After completing the assignment, an order for a business trip is issued (form T-9 or T-9a, if several employees are sent on a business trip). Although there is no provision in the Regulation obliging to draw up an order (only a written execution of the employer's initiative), this must be done in order to confirm the fact of the employee's departure precisely at the initiative of the employer. Without an order, the departure of an employee on a business trip (during an audit) can be regarded as absenteeism with all the ensuing consequences.

The document must indicate who finances the trip, what is the purpose of the departure. The duration of the trip is fixed. The order for a business trip in 2017 is filled out according to the model with the obligatory entry of the employee's personal data, as well as his position and affiliation to a particular structural unit. It is also necessary to reflect the purpose of the trip, briefly describing the necessary actions of the employee. For example, visiting a specific enterprise, attracting new customers, testing equipment, etc. Keep the order for a business trip should be 75 years.

An order to send an employee on a business trip.

Travel report

Within 3 days after returning from a business trip, the employee undertakes to submit an advance report to the employer, explaining all expenses. All available financial documents related to the business trip must be attached to the report. Only after checking the report can the final settlement with the employee be made. If he spent additional personal funds in addition to those given to him in advance, the difference must be paid out after making calculations.

If the traveler has spent less than the money given to him in advance, he undertakes to return them to the cash desk of the enterprise.

Also, the employee undertakes to write a trip report within 3 days (according to the model or in free form). In the document, the employee sums up the trip:

Has the scope of work been completed?

Have the main goals been achieved?

What additional activities have been carried out, the necessary resources have been spent, etc.

As an example of writing a business trip report, you can use a business trip order or a job assignment. It is in these documents that all important conditions travel, the employee can briefly “answer” the questions specified in the documents.

advance report.

Business trip director - what to consider

If the head of the enterprise goes on a business trip, all the appropriate documents described above must be completed. But what about the fact that the legislator has determined that only the director (manager) has the right to set the goals and terms of the business trip? Indeed, he has such powers, and he can personally sign the order on the director's business trip. There is another option. In the event of the departure of the director, an order must be issued on the transfer of powers to a deputy or another person. The document can indicate that powers are transferred only during the absence of the head, be sure to prescribe the duration of the replacement, the actions that he must perform during this period. For example, it is planned to sign a contract, receive equipment from a supplier, etc.

Order on the transfer of powers of the General Director.

It is worth considering that while the director is on a business trip, you need to issue a power of attorney to the deputy, which will allow you to perform legal actions related to the activities of the organization. Upon arrival from a business trip, the director:

Fills out an advance report on a business trip (according to the requirements of the legislator in 2017).

Hands over the balances, unused funds to the cash desk of the enterprise.

Submits all documents confirming the fact of residence, travel in another city.

Accountable for travel overruns.

If the director of an organization belongs to the category of citizens who have the right to work without business trips, his deputy or other authorized person may be sent to perform his official duties.

Documents that confirm the time and expenses on a business trip

During a business trip, employees should be reimbursed for the following expenses (if supporting documents are available):

Travel in both directions. If it becomes necessary to use another mode of transport to get to your destination.

Accommodation in another city during a business trip.

Per diem expenses (additional), which will ensure life in living conditions outside the place of permanent residence.

Other expenses - in agreement with the employer.

Per diems are not paid in case of sending on a business trip (filled in according to the model established in 2016), if the trip is planned to an area from where the employee can return home every day.

After arriving from a business trip, each employee draws up a memo, indicating in it the period of absence from the enterprise (actual, if it does not match the one specified in the business trip order filled out according to the sample). A note is made in such cases:

If the employee used a vehicle owned by the company (accounted for on the balance sheet).

Traveled in a private car.

I got to the place of business trip by transport, which I managed by proxy.

A memo can be drawn up in free form or the organization has the right to develop a sample document. If an employee during a business trip traveled exclusively by public transport, the period of stay on a business trip is confirmed by the corresponding travel tickets. In case of loss of those, it is allowed to justify the absence from the workplace with documents confirming the rental of housing in another city.

Please note that from October 21, 2015, the (new) rules for the provision of hotel services to citizens came into force (Decree of the Government of the Russian Federation of October 9, 2015 No. 1085). Now temporary accommodation during a business trip can be provided only upon conclusion of an agreement, it is necessary to reflect:

Room price.

Length of stay (in days).

The reporting documents at the conclusion of the contract will be a cash receipt for payment for services, it is drawn up only on a strict reporting form.

If an agreement has been reached between the employer and the seconded person, it is possible to rent a room during the business trip directly from the owner (individual). In such a situation, the rental agreement between the two parties will allow confirming the duration of the trip and living expenses. It is necessary to attach to it a receipt on receipt of the entire amount of payment for accommodation (the total cost and per day are indicated).

If the employee’s business trip involves a flight to the place of performance of the official assignment by plane, the period of stay and expenses will be confirmed by:

Ticket receipt, including electronic.

Boarding pass.

Baggage check.

If the documents are lost, the employee has the right to contact the air carrier and request a supporting document.

When an employee goes on a business trip personal transport, he undertakes upon his return to draw up a memo and provide:

Itinerary or itinerary.

Invoices, cash receipts for purchased fuel.

Other documents that will confirm compliance with the business trip route are tachograph printouts, invoices from suppliers (with addresses), etc.

How a business trip is noted in the time sheet

Based on the norm h.4 Article. 91 of the Labor Code of the Russian Federation, the head of the enterprise is obliged to keep a time sheet of actually worked time by each employee. The time of a business trip of an employee is no exception, because he performs the duties assigned to him. It is necessary to display the entire time spent outside the enterprise where the employment contract is concluded, with the designation “K”, if coded in numbers - “06”. There is no need to put down the number of hours worked in the corresponding columns, since for the duration of a business trip a person retains his average earnings.

If an employee falls ill during a business trip (it is necessary to confirm the fact by providing a sick leave) - we encode the days in the report card with the letter “B”. In such a situation, it is necessary to pay compensation for temporary disability.

Please note that now not necessary keep two types of journals in the enterprise:

Accounting for employees who leave on a business trip.

Accounting for employees who come to the enterprise to which they were seconded.

The documents were abolished by Decree of the Government of the Russian Federation of July 29, 2017 No. 771, it entered into force on August 8. 2015

Time sheet.

Business trip payment

The calculation of payments for a business trip is made taking into account the payment of the average salary of the employee and daily payments for all days of absence from the workplace. Please note that payment for a business trip on a weekend, as well as for travel time, public holidays - is also provided for by law. In this case, charged and per diem, and average earnings for each day.

For example, an employee left on a business trip on Saturday, returned to the place permanent residence on Sunday - you need to pay for both days off.

If the trip is planned for only one day (only within the territory of the Russian Federation), you do not need to pay per diem. But the head of the organization has the right to provide additional compensation for a one-day business trip in local acts.

If the calculation of business trips based on average earnings is regulated by the legislator (you need to pay the amount corresponding to the actual time worked), then the daily allowance can be fixed in the local acts of the enterprise. To ensure that daily allowance for a business trip is not subject to personal income tax, it is recommended to set the amount of payments:

700 rub. - every day throughout the territory of the Russian Federation.

2500 rub. - day of stay abroad of Russia.

Please note that per diems can be issued to an employee before a business trip from the cash desk of the enterprise or listed on bank card. And the calculation of business trips based on average earnings is made for the last 12 months. The amount is accrued and paid on the next day of salary in the organization.

How to pay for travel days?

Z \u003d Zrp / Drp x D com

C - earnings (average) for all days spent on a business trip (worked).

З rp - all payments that affected the amount of average earnings (in billing period 12 months).

D rp - the total number of days that the employee worked for the billing period.

D com - days that correspond to the period spent on a business trip.

Accounting for travel and travel expenses.

If your employee did not have time to work for 12 months, but has already been sent on a business trip, the billing period should be considered the time from the first day of performance of work duties to the last day before the trip.

Weekends on a business trip, as well as holidays are payable if it is proven that the employee was on duty or was en route to or returning home.

Weekends on a business trip must be paid in double the amount of the daily or hourly norm, according to the tariff scale. It is allowed to pay days off in the amount of a single rate, but then the employee is given a day off for that day.

One-day business trip - payment features

The legislator has not established a minimum period of stay for an employee on a business trip. Therefore, even a one-day absence will have to be issued as a long-term trip:

Issue an order.

Issue a task.

Pay an advance amount for expenses during the trip.

Record the trip on the time sheet.

Upon return, the employee must necessarily report on the work done, explain where and how much he spent the allocated funds (submit an advance report on the business trip, fill in according to the model).

As for the per diem, for a day trip they do not need to be paid if a person moves through the territory of Russia. What to do in such situations:

The employer has the right, on his own initiative, to accrue and pay the specialist a certain amount, which compensates for the absence of daily expenses for a business trip.

When traveling abroad, the enterprise is obliged to compensate the employee for the amount of the trip in the amount of 50% of the daily allowance established at this enterprise (for those traveling abroad).

Business trip period

The employer independently sets the duration of the business trip, assessing the volume and specifics of the assignment. Conclusion - the legislator has not set a deadline for the trip, so the head of the enterprise has the right to do it on his own.

The date of departure should be considered (including weekends on a business trip) the time and day of departure of the transport on which the person follows to the destination. Return day - arrival vehicle to the place of work (city of permanent residence).

It is worth considering that if the train or bus set off before 24.00, the current calendar day should be considered the day of departure. If the departure is scheduled for 00 hours or later - the next day.

If the airport, bus station, marina are located outside the city, the settlement where the person is sent, the time required to get to the object is also taken into account. The same is the case with the day of arrival from the trip.

Consider an example:

The employee was sent on a business trip (airplane) on November 4 at 0.25. At the same time, he needed to get to the airport, the travel time was 1.5 hours, and it took another 3 hours to pre-register for the plane. Then the day of the start of the trip should be considered November 3, even though the ticket indicates the 4th of the month. But to confirm the departure, the employee must provide tickets, which indicate the date and place of arrival (train, bus, etc.).

Guarantees for the employee while on a business trip

It is worth noting that the legislator protects the rights of the employee while he is absent from the workplace. If there is an order for a business trip, the days of absence from the workplace cannot be counted as absenteeism, such an offense is not subject to disciplinary action. You can't fire an employee. According to the Regulations on business trips (you can find a sample in the article), the employee is guaranteed in his absence:

Calculation of average earnings for the days worked - here you need to count both the days of a business trip, and the time spent on the road, the days of a forced stop on the way.

When traveling for citizens who work part-time, the average earnings are retained precisely from the employer who issued the direction on a business trip (according to the model). If both employers simultaneously send a person on a single official assignment, the average salary must be maintained in both positions, while the costs of per diem and other expenses are divided proportionally between enterprises or by agreement of employers.

It is allowed to involve an employee who is on a business trip to perform official duties on holidays and weekends. In this case, you will have to pay double the daily rate, and if a day off is provided, in a single one.

An employee may fall ill during a business trip, then he is awarded compensation for temporary disability. As a confirmation of the fact, sick leave(outpatient or inpatient treatment). Note! For the entire period of illness, the employer is obliged to reimburse the employee not only the average earnings, but also the cost of renting housing and daily allowance.

If there is a need to urgently recall a specialist from a business trip, an appropriate recall order must be drawn up. There is no unified form, you can develop it yourself, approve the form by a local act at the enterprise.

Order to recall an employee from a business trip.

Please note that the legislator does not clearly regulate how to notify an employee of the need to interrupt a trip. As a rule, the manager calls the specialist, or notifies him in writing, by registered mail.

A business trip is (according to the Labor Code of the Russian Federation) only a temporary trip of an employee, which was initiated by employers. Since he directs a person to a job assignment, he must become a guarantor of the observance of his legal rights. Therefore, special attention should be paid to the preparation of relevant documents, timely calculations and advance payments before the upcoming business trip. The employer does not have the right to require certain categories of employees to perform an official assignment related to a trip to another city. In case of non-compliance with the requirement, the employee has the right to sue the enterprise.

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The organization has entered into a civil law contract for the provision of services with individual. In connection with the operational need, it was decided to send the "GEP" officer on a business trip. However, the personnel specialist doubts whether it is possible to send a non-staff employee of the organization on a business trip. Let's help the recruiter to understand the current situation.

Business trip only for employees of the organization

A business trip is a business trip of an employee related to the performance of his official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). Only an employee with whom an employment contract has been concluded can be sent on a business trip. The fact is that labor legislation does not apply to persons with whom the company has concluded civil law contracts (Article 11 of the Labor Code of the Russian Federation). This means that business trips of performers under civil law contracts are not business trips in the understanding of the Labor Code (Article 166 of the Labor Code of the Russian Federation).

Employees sent on a business trip must be reimbursed (Article 168 of the Labor Code of the Russian Federation):

travel expenses;

housing costs;

per diem – additional expenses associated with living outside the permanent place of residence;

other expenses incurred on a business trip as agreed with the administration.

The procedure for reimbursement of expenses under GPC agreements must be agreed

In practice, it happens that the contractor under a civil law contract needs to be sent to another locality to complete the assignment. In this case, the conditions under which the trip will take place must be prescribed in the contract (Article 450 of the Civil Code of the Russian Federation). In particular, in an additional agreement with the contractor, it is necessary to establish the procedure for reimbursement of his expenses for a business trip. It is clear that it is not necessary to issue an order for a business trip when sending a freelance employee on a business trip.
The costs of the contractor may include, for example, the costs of.

The general director of the company can also go on a business trip, since there are issues in the solution of which his personal presence may be necessary. Personnel officers sometimes have questions about how to properly arrange a business trip for the director, what documents are needed and who should sign them. We will answer them, and also consider the features of the design of the business trip of the founder.

Normative base

The procedure for sending employees on business trips is regulated by regulations. The first of them is the Labor Code of the Russian Federation, in particular, Art. 166. It defines a business trip. The second document, which is also the main one, is the Regulation on the peculiarities of sending employees on business trips. It was approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

Reasons for the director's business trip

The purposes of the business trip of the head of the organization may be the following:

meetings with future counterparties, implementation of new business ideas;
opening of new representative offices of the company in other cities or even countries;
work related to the opening of a new project, participation in negotiations with contractors, conclusion of contracts with them;
settlement of disputable issues that arose as a result of checking branches or separate divisions government bodies control.

The basis documented is always a properly executed memo.

The purpose of the business trip is also indicated in the order for a business trip.

Registration of a business trip of the director and the necessary documents

The CEO, who is not at the same time the founder of the company, is exactly the same employee as the rest. The only difference is that he is the legal representative of the employer in relations with other employees. Therefore, the procedure for processing his business trip will have only slight differences from the registration of a business trip for an ordinary employee.

So, the order is as follows:

A memo is written by the head about sending on a business trip. This paper is considered the basis for issuing a travel certificate and order.
An order is drawn up to send an employee on a business trip for. It prescribes the purpose of the trip, date, place and other important information.
The order is registered in the register of orders, the employee gets acquainted with the document and puts his signature in the journal as a sign of consent.
A travel certificate is issued for. Organizations do it on their own initiative, since it is not legally required to do it. It is issued only for internal control.
The CEO, like any other employee, is given an advance to pay the costs associated with the trip.
It is not necessary, but it is possible to record the fact of sending an employee on a trip in the register of employees leaving on business trips. The company has the right to provide for the existence and maintenance of such a journal at its own request.
Once an employee, and in this case- the general director, went on a business trip, the days of the trip are noted in the time sheet.
Upon return, the employee provides a report on the funds spent in connection with the business trip. Attached are checks and receipts confirming expenses.

Documents must be drawn up correctly, the fate of the taxable base of the company will depend on this (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation). For example, if the order is issued later, it will turn out that the number of days on a business trip will be taken into account by accountants in a smaller amount, and then the amount of expenses in the tax base will also be less than the actual amount (which the CEO received when he already went on a trip). That is why it is so important to meet deadlines. primary documentation. All the nuances are indicated in the Decree of the Goskomstat of the Russian Federation No. 1 of January 5, 2004.

Who signs the order and other documents

All documents must be signed by the head of the organization, respectively, both the order and the memo are signed by the general director for himself. Thus, it turns out that he sends himself on a business trip.

Assignment of Duties

In cases where the head is absent from the workplace, and in this case he went on a business trip, his powers are transferred to another employee in order to fulfill the duties of the director: signing contracts, orders, etc. The choice of such an employee may depend on the decision of the manager. But in most cases, such an employee becomes the one who is registered in the organization's statutory documentation (Article 53 of the Civil Code of the Russian Federation).

As a rule, these are the following employees:

Deputy Director;
head of the personnel department;
head of any division or department;
co-founder, if any;
accountant.

What to consider when assigning the duties of the CEO to another employee:

The employee begins to perform new duties, which are additional to the main ones, so this fact must be agreed with the employee. New duties and features of payment must be prescribed in an additional agreement to the employment contract.
To transfer the right to sign, it is necessary to issue a power of attorney (Article 185 of the Labor Code of the Russian Federation). Its term can be any, but, as a rule, it corresponds to the business trip period.
The written consent of the employee must be obtained.
An order is issued to transfer the powers of the head for a certain period.

Attention! If the employee was vested with the authority of the head before the latter's business trip, then he has the right to sign all documents related to the trip.

Business trip of the founder

There are situations when it is necessary to send the founder on a business trip. More precisely, the trip must be booked as a business trip, because the founder is traveling on company business, and the expenses must be taken into account as travel expenses. But he is not an employee of the company, so he cannot be sent on a business trip (Article 166 of the Labor Code of the Russian Federation) and money can also be issued under the report. If this rule is neglected, then the tax may have questions.

To arrange a business trip for the founder (and at the same time write off expenses in tax accounting, do not withhold and receive a deduction for), you can use three methods.

Labor contract

The first way is to conclude a fixed-term employment contract with the founder and accept him for some position (for example, assistant director) with a minimum salary. Then you can arrange a business trip according to all the rules: with payment for accommodation and daily allowance.

Important! In the employment contract, it is necessary to prescribe duties related to business trips: participation in negotiations, preparation for concluding transactions, etc. The salary in this case should not be lower than the minimum wage.

Civil contract

The second way is to conclude a civil law contract for each “business trip”. In such an agreement, specific tasks should be spelled out: what he should do, what result to get.

The contract can be of two types: the provision of services and instructions (it is concluded if it is necessary to sign any documents during the trip, a power of attorney is also drawn up for the right to sign documents on behalf of the company).

In the event of the conclusion of the GPA, the company must reimburse the founder for the costs of this trip or buy tickets, pay for accommodation, etc. on its own. In the first case, personal income tax is not charged for compensation of expenses and insurance premiums, this amount is included in the tax expenses of the organization. All expenses must be confirmed by the primary source, it will not be possible to accept VAT for deduction, because. only the founder will appear in the documents.

If the company itself pays for travel and accommodation, then VAT deduction will be possible, because. documents will be issued in the name of the company.

Cash for the trip is not issued under the report, but simply from the cash desk as funds necessary for the implementation of the GPA. V cash receipt the date and number of this contract must be indicated.

Without an agreement

No contracts will be required if the trip is related to a transaction, the conclusion of which requires the presence and approval of the founder. There are types of transactions that the director cannot conclude on his own:

large (these are transactions with property worth more than 25% of the value of the property of the enterprise);
with interest;
which are spelled out in the charter of the LLC as requiring approval.

If the reason for the trip is one of these transactions, then the Federal Tax Service will have no doubt that the costs of the trip are justified (Article 252 of the Tax Code of the Russian Federation). Usually such expenses are recorded as other or.

Since the funds were not used to pay the founder’s personal expenses, but to pay the company’s expenses, it is not required payment of personal income tax and insurance premiums. VAT can be deducted.

The activities of the firm often affect many counterparties, which may be located in a different area than the location of the company. To interact with them, the organization can send its employees to fulfill the set production goals on business trips. It is necessary to correctly arrange a business trip so that the company does not have problems in the future.

Until 2015, the old Ordinance on the regulation of business trips was in force, which was canceled by the entry into force of new rules of law.

The introduced innovations are more aimed at reducing the volume of mandatory documents when sending on business trips.

Now the business entity independently decides which documents it will draw up during the direction of the business trip. He must fix his decision on the workflow in others.

Required Documents:

Legislation requires that when sending on a business trip, an order for a business trip must be issued.

Non-mandatory documents that are issued at the discretion of the organization:

Service assignment.
Travel report
As well as keeping a log of employees who have departed and arrived on business trips, remains at the discretion of the administration.

In this regard, another change was the procedure for determining daily allowance for business trips. If the organization does not use a travel certificate, then it must determine the time of departure and arrival of the employee, as well as the duration of the business trip in days, according to the travel documents submitted by him, receipts for housing, checks for the purchase of fuel, etc.

Attention! An employee can also submit a memo or memorandum to the management, in which he declares the timing and period of the business trip in the absence of relevant documents, and if the manager accepts and approves it, then this document can also serve as confirmation in this case.

Who can not be sent on a business trip

As a rule, a business trip is considered to be the performance of an employee's duties. Therefore, in normal conditions he cannot refuse it. However, the legislation provides for cases when sending on a business trip cannot be issued to certain categories of people.

The following employees cannot be sent on a business trip:

Workers who should soon become mothers;
Employees with whom a student agreement has been drawn up;
Employees of the enterprise who have not yet reached the age of majority. However, if these employees are engaged in creative professions (actors, journalists, singers, writers, etc.), as well as athletes, then this ban does not apply to them.

These employees may not be sent on a business trip, even if written consent is obtained from them.

Attention! In addition, there are categories of employees of the enterprise who can be sent on a business trip, but their consent to this must be present in writing.

These include:

Employees with children under the age of three. This also includes employees if their children at this age do not have a mother.
Employees with children under five years of age if they are single parents.
Employees who do not have children with disabilities.
Workers who provide care and medical care for sick close relatives.
Employees who have a disability group, if the business trip violates their recovery program.

When HR specialists process business trips for these categories of employees, the written consent received from them for the trip must necessarily contain information that they are notified of their right to refuse it.

Often a question arises among specialists when a business trip of an internal part-time worker is issued. They can be sent on business trips. However, the problem arises when reflecting the time of a business trip at a second place of work.

Attention! It is forbidden by law to draw up this time, or annual paid leave. It is recommended during this period for the second place to provide additional leave paid for by the company.

Duration of business trips

The period of the business trip is determined by the head of the company independently, based on the arisen production needs. It should be reflected in the issued order for a business trip, and if a service assignment is being drawn up, then in this document too.

At the same time, due to the circumstances that have arisen, the duration of the trip can either be reduced or extended for a certain time. This also requires the issuance of a written order of the company's management.

Previously, the law in force set a maximum travel period of 40 days, excluding travel time. It was also fixed that the business trip had to be more than one day.

But the new Government Decrees that have come into force, in accordance with which business trips are currently regulated, canceled these regulations and did not introduce new deadlines. Therefore, today the minimum and maximum duration of a business trip is not fixed anywhere at the legislative level.

Attention! However, when setting the duration of the trip, it is necessary to proceed from the concept itself - a business trip is not the performance by an employee of his duties, who has a traveling nature of work, as well as the transfer of an employee to another locality.

How to arrange a business trip for an employee in 2017

Step 1. Issue an order to send on a business trip

When placing an order, you can use standard forms T-9, T-9a, or use a letterhead in which the text of the order is set out in free form.

Until 2015, the basis for issuing an order was a preliminary drafted job assignment, the details of which had to be entered in the corresponding line of the document. Now, as a basis, you can use the order of the head, memo, etc., or even leave this field blank.

The employee to whom the order is drawn up must familiarize himself with it and put his signature.

If an employee uses his own or company vehicles for travel, this should also be noted by including the appropriate line in the existing order, or by issuing a new one in free form.

Step 2. Give out funds

If the employee is going on a business trip, then he needs to receive a cash advance from the cash desk to pay for travel, accommodation at the destination and other unplanned expenses, as well as daily allowance for each day of the trip.

To issue cash from the cash desk, an account cash warrant is used. The amount of financing for all these expenses must be fixed in the local act of the company.

The basis for the issuance of funds is an order to send on a business trip. In addition, the employee himself can draw up a memo with the calculation of the estimated costs, then it must be approved by the head of the company.

When issuing money, the following must be taken into account:

If the trip will take place within the country, then all funds due can be issued either in cash from the cash desk or by transferring to a card or bank account.
If a business trip abroad is being processed, then the daily allowance for the days of stay on the territory of Russia must be issued in rubles, and for the days of stay in another country - in the currency of this country or in rubles at the exchange rate of the Central Bank.

Step 3. Issue and issue a travel certificate (if necessary)

If this is enshrined in the local acts of the company, then the preparation of a business trip includes the preparation of a travel certificate. Depending on the form used, it may indicate a task for a business trip, an employee's report on work, and daily allowance is calculated.

Also in the form there is a place for affixing stamps on arrival and departure at the place of travel. However, their affixing is no longer an obligation, and if they are not affixed, this will not be a violation.

The need to keep travel logs for employees is now eliminated. However, organizations may do so on a voluntary basis. To do this, they need to establish the form of the journal, the order of its maintenance in local acts.

Typically, the log contains the following columns:

FULL NAME. employee;
Name of the destination organization;
Locality of destination;
Dates of departure and arrival;
Report submission mark.

Attention! Travel certificate is currently not a mandatory document, so the organization can issue it at its discretion.

Step 4. Make a note in the time sheet

After the employee was sent on a business trip, it is necessary to note the time of his absence at. For this, the code “06” or the letter designation “K” is used.

Step 5. Prepare and submit an advance report

Within three days from the date of return from the trip, the employee is obliged to draw up and submit an advance report to the accounting department. This is done using the standard AO-1 form.

If this is enshrined in local acts, then along with the advance report, the employee must also provide a report on the work done during the trip. This can be done in any form, on a form developed by the company, or use column 12 of the form, if it was included in the travel arrangements.

Documents confirming the expenses incurred must be attached to the advance report. These include:

Documents confirming the rental of premises for living - a receipt or invoice of the hotel, which indicates all the necessary details, the number of days of stay, the cost of one day, or an agreement on the rental of residential premises (private house or apartment);
Documents confirming travel expenses (tickets, boarding passes, including checks for paperwork services, receiving a bed on trains, etc.);
Documents for paying for a taxi - checks, receipts, forms;
A memo for reimbursement of expenses if the employee traveled by his own vehicle or company car. A waybill, checks and receipts from gas stations, etc. are attached to it;
A memo, if there are no documents for travel, or for accommodation, or both.
Documents confirming other agreed expenses (for example, a receipt for communication services).

Attention! Upon receipt advance report in hand, the accountant makes a note about this in the tear-off part and returns it to the employee.

Step 6. Return of unused funds to the cashier (if any)

If during the trip the employee did not spend the entire amount, then he must pay the rest to the cashier within 3 days from the date of submission of the report. Operation is made out by the credit cash warrant.

The law gives the employer the right to withhold the unreturned amount from the salary, but this can only be done within a month from the date of expiration of the period for voluntary return. After a month, you can keep the money only through the court, filing a claim for damages.

Attention! If the employee voluntarily agreed to deduct the debt from the salary, he needs to write a statement about this. Based on it, a deduction order must be issued, the amount of which cannot be more than 20% of the accrued salary.

Step 7. Compensation for overspending (if necessary)

If an employee spent more money on a trip than he was given, first of all, you need to check his expense report, and if the excess was forced, pay the overspending from the cash desk by issuing an expense cash order.

To determine the validity of overspending, you need to determine the following:

Were the expenses made for urgent needs;
Are there documents confirming these expenses, and whether they are executed correctly;
Is the prepaid report correct?

Important! The organization is obliged to issue the overspent funds within 3 days from the date of the report (this is indicated in the travel regulations).

Otherwise, the employee has the right to apply to the court not only for the recovery of the debt, but also for the receipt of interest. If the company does not have the opportunity to pay the entire amount at once, then it is better to draw up an agreement between the parties indicating the maturity of the debt.

Can I extend or reschedule a business trip?

The legislation does not establish a ban on extending the term of an existing business trip, or postponing a future one, for which all Required documents. But at the same time, there are no clear instructions anywhere on how exactly this should be done.

If it is necessary to produce, it is most correct to do this by issuing such an order. It is drawn up in an arbitrary form (there is no standard form for such a case), and must contain the reason for which the extension is being made, and the new date of completion.

Also, corrections are made to all documents for a business trip - the wrong date is crossed out with one line, and a new one is inscribed on top.

And finally, the employer is obliged to calculate the per diem for the days of extension, as well as living expenses, and transfer this amount to the employee. The law prohibits obliging an employee to use personal funds available for these purposes, even if they are later reimbursed.

The postponement of the business trip must also be issued by an additional order in any form. It includes the reason for the postponement, as well as the new start and end dates of the trip. They must also be included in all issued travel documents, by crossing out the old value and indicating the new one.

Attention! It is not necessary to recalculate daily and other payments if only the dates of departure and arrival are changed, and not the duration of the trip itself.

Is it possible to combine a vacation with a business trip?

According to the law, this is the period for which the employee is completely released from performing any work duties. Therefore, if it becomes necessary to process a business trip during a vacation, you must first make a recall from the vacation.

It must be remembered that the Labor Code establishes cases in which it is impossible to produce. It is also necessary to obtain written consent from the employee.

This is done step by step as follows:

Create ;
by affixing the phrase “I do not mind” on the order;
Create an order to send on a business trip;
Issue cash(per diem, to cover future expenses).

It should be noted that such a procedure as a recall requires mandatory changes to the . Therefore, it is necessary to immediately discuss with the employee when he will take the remaining rest days. If he wants to continue to rest after fulfilling his duties, he will have to issue a vacation again.

Attention! Vacation recall also requires recalculation of paid vacation pay. This can be omitted if the employee wants to immediately continue to rest, and this period is in the same month as the first part. Otherwise, the overpaid funds will have to be returned to the cashier, or set off against an advance payment or travel expenses.