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Whether a trip within the city is considered a business trip. Whether a trip to a nearby town is considered a business trip. Business trips - we analyze ambiguous situations

Almost no employer can do without sending their employees on business trips. Recall that in accordance with the Labor Code of the Russian Federation, a business trip is understood as a trip of an employee by order of the employer to certain period to perform an official assignment outside the place permanent job(Article 166 of the Labor Code of the Russian Federation). At the same time, business trips of employees whose permanent work is carried out on the road or has a travel character are not recognized as business trips.

Note. Employees cannot be sent on business trips during the period of the student agreement, with the exception of business trips related to apprenticeship (Article 203 of the Labor Code of the Russian Federation), as well as employees under the age of 18 (Article 268 of the Labor Code of the Russian Federation).

When sending an employee on a business trip, the employer is obliged to keep the place of work (positions) for him and average earnings. The procedure for calculating average earnings is set out in Art. 139 of the Labor Code of the Russian Federation and in the Regulation on the features of the procedure for calculating the average wages(approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922, hereinafter referred to as the Regulations on Average Earnings). In addition, the seconded person must reimburse:

travel expenses;
the cost of renting a dwelling;
additional expenses associated with living outside the place of permanent residence (per diem);
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 collective agreement or local normative act organizations (Articles 167 and 168 of the Labor Code of the Russian Federation).
Not every employee can be sent on a business trip by an employer. So, it is forbidden to send pregnant women on business trips (Article 259 of the Labor Code of the Russian Federation). Women with children under the age of three can be sent on business trips only with their written consent, provided that this is not prohibited by them for medical reasons. The last provision also applies:

to mothers and fathers who have disabled children or who are raising children under the age of five without a "second half";
to employees caring for sick members of their families in accordance with a medical report.

Failure to comply with these rules is fraught with administrative liability. After all, such an act can be qualified as a violation of labor legislation and labor protection, for which, in accordance with Art. 5.27 of the Code of Administrative Offenses of the Russian Federation provides for the following penalties:

officials of the organization may be fined in the amount of 1,000 to 5,000 rubles;
for individual entrepreneurs - employers - a fine from 1000 to 5000 rubles. or suspension of activities for up to 90 days;
for legal entities - a fine from 30,000 to 50,000 rubles. or suspension of activities for up to 90 days;
on officials previously subjected to administrative punishment for similar offenses - disqualification for a period of one to three years.

Business trip registration

Often in their entrepreneurial activity the employer urgently needs to send the employee to a business partner located relatively close by. To resolve the issue that has arisen, the seconded person will not need so much time - just a few hours, in connection with which the employee can return to his place of residence by the end of the day. Thus, the duration of the business trip will be only one day.
Accepting the norms of the Labor Code of the Russian Federation regarding the sending of employees on business trips, the legislator has not established either minimum or maximum terms. The Regulation on the peculiarities of sending employees on business trips (approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749, hereinafter referred to as the Regulation on business trips) states that the duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the official assignment. Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions of 07.04.1988 N 62 "On business trips within the USSR" (it continues to operate in the part that does not contradict the Labor Code of the Russian Federation, hereinafter referred to as the Instruction) establishes the maximum time for an employee to be on a business trip - 40 days, not considering travel time. It also provides for the possibility of sending employees on a business trip for one day (clauses 4 and 2 of the Instruction).

Thus, the duration of a one-day business trip should not exceed 24 hours. In this case, the employee after a business trip returns to his place of residence.

The procedure for issuing a one-day business trip largely coincides with the registration of a longer business trip. So, when sending an employee on a business trip, including a one-day trip, the employer issues an order. In this case, unified forms can be used:

N T-9 - if one employee is sent on a business trip;
N T-9a - if several employees are sent on a business trip (these forms are approved by the Decree of the State Statistics Committee of Russia dated 01/05/2004 N 1).

According to the Instructions for the application and filling out the forms of primary accounting documentation for accounting for labor and its payment, an order is issued on the basis of a job assignment (unified form N T-10a; both the Instructions themselves and form N T-10a approved by the same Decree of the Goskomstat of Russia N 1 ).

Note. The issuance of an order to send an employee on a business trip is necessary in order to justify the legitimacy of:

firstly, payment to the employee of average earnings;
secondly, reimbursement to the employee of the expenses incurred by him.

The assignment for sending on a business trip and the report on its implementation are signed by the head structural unit in which the traveling employee works. It is approved by the head of the organization or a person authorized by him. Then it is transferred to personnel service. Returning from a business trip, the employee draws up a brief report on the work performed on a business trip. The report is agreed with the head of the structural unit in which the seconded person is registered, and submitted to the accounting department along with the advance report.

Since the beginning of the current year, the organization has been using primary accounting documents in accounting, the forms of which must be approved by its head (clause 4, article 9 federal law dated 06.12.2011 N 402-FZ). At the same time, the use of unified forms of primary documents, which were once approved by the Resolutions of the State Statistics Committee of Russia, is not prohibited. Therefore, the advance report can be submitted in the form N AO-1 (approved by the Decree of the State Statistics Committee of Russia dated 01.08.2001 N 55).

When sending an employee on a business trip, the mentioned Regulation on them recommends that the employer issue and issue him a travel certificate (unified form N T-10, approved by the same Decree of the State Statistics Committee of Russia N 1). A travel certificate is a document certifying the time spent on a business trip. To do this, at each destination, marks are made about the time of arrival and departure, which are certified by the signature of the responsible official and the seal (clause 7 of the Regulations on business trips).

In contrast to a regular business trip, a one-day business trip certificate may not be issued to an employee (clause 2 of the Instruction). The fact that a travel certificate may not be issued if the employee must return from a business trip to the place of permanent work on the same day on which he was sent on a business trip was first confirmed by the Ministry of Finance of Russia (Letter of 05/26/2008 N 03-03-06/2/60 ), and then the Ministry of Labor of Russia (Letter dated February 14, 2013 N 14-2-291). Rostrud, contrary to the higher management, believes that in such cases the presence of a travel certificate is necessary (Letter of 03/04/2013 N 164-6-1).

A record about sending an employee on a one-day business trip to without fail is made in the register of employees leaving on business trips (the form of such a journal is given in Appendix No. 2 to the Order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n). The exit log contains information about the last name, first name and patronymic of the seconded employee, the date and number of the travel certificate, the name of the organization to which the employee is seconded, the destination (clause 2 of the Procedure for recording employees leaving on business trips from the sending organization and arriving at the organization, to which they are sent, Appendix No. 1 to the aforementioned Order of the Ministry of Health and Social Development of Russia No. 739n). If a travel certificate is not issued, a dash is put in the corresponding column of the journal.

Payment of average earnings

When sending an employee on a business trip, including a one-day one, he, as mentioned above, is guaranteed the preservation of average earnings. Some employers during a one-day business trip do not bother with additional calculations and instead of the average earnings pay the employee for that day the amount of one-day earnings. To confirm the correctness of such actions, some of them include such a provision in collective and labor agreements.

Note. When sending an employee on a business trip, the employer must reimburse him for travel expenses and for renting housing, daily and other expenses incurred by the employee with his permission.

Collective agreements, agreements, employment contracts cannot contain conditions that reduce the level of guarantees for employees in comparison with those established by labor legislation and other regulatory legal acts containing norms labor law. The norms of local regulations that worsen the position of employees in comparison with the established labor legislation and other regulatory legal acts containing labor law norms are not subject to application (Articles 8, 9 of the Labor Code of the Russian Federation).

The employment contract may determine additional terms. But again, they should not worsen the position of the employee in comparison with the established labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations (Article 57 of the Labor Code of the Russian Federation).

Officials believe that in cases where the Labor Code of the Russian Federation provides for the retention of average earnings for an employee, it is this that should be calculated, and not paid current wages. Therefore, the payment of wages to an employee sent on a business trip for the days (day) of being on it, in their opinion, will be contrary to the provisions of the Labor Code of the Russian Federation (Rostrud Letter of 05.02.2007 N 275-6-0).

As you can see, labor legislation fixes the guaranteed minimum amount of payments to an employee who is on a business trip. The employer, in turn, may provide in the local regulatory act for the obligation to pay the employee the average earnings for the time spent on a business trip, and in the case when the amount of average earnings is lower than the employee’s wages for the same period, to pay him an additional payment up to the current wage or to make direct payment of wages.

In this case, the employer fully respects the interests of the employee, since during the period of being on a business trip the employee continues to perform the labor function and he must be paid wages. However, subject to the requirements of Art. 167 of the Labor Code of the Russian Federation, its amount cannot be lower than the average earnings calculated in the prescribed manner.

Otherwise, the payment of the current salary instead of the average salary is a violation labor law. And Labour Inspectorate when checking, it can be fined (clause 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation):

organization - in the amount of 30,000 to 50,000 rubles;
the head of the organization and the employer - individual entrepreneur- in the amount of 1000 to 5000 rubles.

It would seem that the average earnings will always be more than the amount calculated based on the salary. After all, when calculating the average wage, in particular, bonuses and remuneration provided for by the wage system (clause 15 of the Regulations on the average wage) are taken into account.

Again, with an increase in the organization (branch, structural unit) of tariff rates, salaries, the average earnings of employees increase depending on when the this increase- in the billing period, after the billing period until the occurrence of the event, which is associated with the preservation of average earnings, or during the period of preservation of average earnings (clause 16 of the Regulation on average wages). Only payments established in absolute amounts and payments established by tariff rates, salaries (official salaries), monetary remuneration, which are calculated on the basis of a range of values.

Even in the case when during the entire billing period the accruals to the employee were equal to his official salary(that is, there were no additional payments, bonuses, etc.), the average earnings will in most cases exceed the amount calculated based on the salary.

Example 1 The employee was sent on a business trip from April 18 of the current year, all other working days of this month he worked out completely at the workplace. The employee's salary is 28,000 rubles. It was installed in January 2012, the employee was on vacation from September 3rd to 30th. The organization works on a five-day work week. The regulation on remuneration in the organization provides for the possibility of paying business trip days based on salary, if the average earnings are less than the current salary.
In the billing period (April 2012 - March 2013), the employee was on vacation from September 3 to September 30, so he was credited with 308,000 rubles. (28,000 rubles/month x 11 months). He worked in this period 229 days. (21 + 21 + 20 + 22 + 23 + 23 + 21 + 21 + 17 + 20 + 20), where 21, 21 ... 20, 20 - the number of days worked in each calendar month of the billing period, except for September. The average daily earnings of an employee for the billing period will be 1344.98 rubles / day. (308,000 rubles : 229 days).
In April of this year, production calendar 22 business days. The daily part of the employee's salary this month is 1272.72 rubles / day. (28,000 rubles : 22 days).
Since the daily part of the salary is less than the average daily earnings (1272.72< 1344,98), рабочий день командировки в соответствии с ТК РФ надлежит оплачивать исходя из среднего дневного заработка. Следовательно, работнику за этот день командировки необходимо начислить 1344,98 руб/дн. За 21 отработанный день в апреле на рабочем месте работнику полагается 26 727,27 руб. (28 000 руб. : 22 дн. x 21 дн.).
In total, in April, the employee will be credited 28,072.25 rubles. (26,727.27 + 1344.98). And this amount exceeds his monthly salary (28,072.25 > 28,000).

However, there are exceptions. And they fall on months in which there are 20 working days or less, since in the current year the average monthly number of working days, taking into account which the average earnings are calculated, is 20.58 days / month. (247 days: 12 months), where 247 is the number of working days in 2013. Therefore, the cost of a working day calculated on the basis of salary will be higher in such months. This year it is January (17 working days), May (18) and June (19). Note that in 2012 the average monthly number of days was 20.75 days/month. (249 days : 12 months), but less than 20 working days were only in January (16), in February, June and September there were just 20 of them.

Example 2 Let's slightly change the condition of example 1: the employee was sent on a one-day business trip on May 15 of the current year, he worked the remaining 17 working days completely at the workplace.
In the billing period (May 2012 - April 2013), he was credited with the same 308,000 rubles. (28,000 rubles/month x 11 months). He worked 230 days in this period. (21 + 20 + 22 + 23 + 23 + 21 + 21 + 17 + 20 + 20 + 22). The average daily earnings of an employee for the billing period is 1339.13 rubles / day. (308,000 rubles / 230 days).
The daily part of the employee's salary in May of the current year is 1555.56 rubles / day. (28,000 rubles : 18 days). Since it is more than the average daily earnings (1555.56 > 1339.13), according to the regulation on remuneration, the working day of a business trip is paid based on the salary. Consequently, the employee for the day of the business trip should accrue 1555.56 rubles.
For 17 days worked in May at the workplace, the employee is entitled to 26,444.44 rubles. (28,000 rubles : 18 days x 17 days). Thus, in May, the employee will receive a full salary - 28,000 rubles. (26444.44 + 1555.56).
If the employee was paid the day of the business trip in the amount of average earnings, then this month his accruals amounted to only 27,783.57 rubles. (26,444.44 rubles + 1,339.13 rubles). There is, as we see, "savings" - 216.43 rubles. (28,000 - 27,783.57).

per diem

It was stated above that the employer, when sending an employee on a business trip, must reimburse him for travel expenses and for renting a dwelling, per diem and other expenses incurred by the employee with his permission.

From the above items of expenses for a one-day business trip, it would seem that compensation for the costs of renting a living space should fall out, since the employee must return to the place of permanent work on the same day on which he was sent.

However, it is possible that before performing a business assignment on a business trip, the employee will need to rest after the trip (note that hotels can also provide services for hourly accommodation). And if they are presented with a document confirming the payment for accommodation, then the employer should compensate for the amount spent. But then again, in case he considers that such residence was a necessity for the performance of an official assignment. To justify such compensation, it is advisable to indicate the possibility of these expenses in the order to send the employee on a business trip.

It should be noted that when considering the case, in which Decision of the Supreme Court of the Russian Federation of 04.03.2005 N GKPI05-147 was adopted, the plaintiff stated that the employer compensated him for living on a one-day business trip. And it did not cause a negative reaction among the top judges.

The question arises with daily allowances. The Regulations on business trips and the Instruction prescribe when traveling on business trips to a place where the business traveler has the opportunity to return daily to his place of permanent residence, not to pay per diems (extra per diem allowances) (clause 11 of the Regulations on business trips, paragraph 1 clause 15 Instructions). And since during a one-day business trip, the employee returns home on the same day, he is not entitled to the daily allowance.

The supreme judges in the aforementioned Decision N GKPI05-147 stated that the conditions for the payment of daily allowances, determined by Art. 168 of the Labor Code of the Russian Federation, are associated with the employee's residence outside the place of permanent residence during the day. Therefore, if a business traveler has the opportunity to return daily to his place of permanent residence, the Labor Code of the Russian Federation does not provide for the payment of daily allowances to the employee. At the same time, they emphasized that the legislator conditioned the payment of daily allowance to the employee by his residence outside the place of permanent residence for more than 24 hours. In this connection, the plaintiff's statement to invalidate the first sentence of clause 15 of the Instruction as contrary to the current labor legislation of the Russian Federation was left without satisfaction by them. The cassation board of the Armed Forces of the Russian Federation upheld the specified Decision by the Determination of April 26, 2005 N KAS05-151, and the cassation complaint was left without satisfaction.

Travel expenses to and from the place of business trip, as well as luggage transportation expenses, if the employee requires special equipment to perform the official task, are reimbursed by the employer without a doubt. Although there may be a question regarding the cost of paying for a taxi ride.

The Regulations on business trips and the Instruction allow the employee to reimburse travel expenses to the place of business trip and back only in the amount of the cost of travel by air, rail, water and by car common use. Moreover, in cases where the place of business trip can be reached different types transport, the employer may offer the employee to use some specific transport (clauses 12 and 13). At the same time, the instructions do not recommend paying the employee for a taxi ride. Although the Labor Code of the Russian Federation does not establish such a restriction.

Again, in order to remove uncertainty in accounting for reimbursement for taxi travel on business trips, the employer should provide for the possibility of using this type of transport by business travelers in a collective agreement or in an order when sending employees on a business trip.

Reimbursement Accounting

Expenses associated with one-day business trips are recognized in accounting as expenses for ordinary activities (clause 5 of the Accounting Regulation "Expenses of Organizations" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n). They are reflected in most cases on accounts 20 "Main production", 26 "General business expenses", 44 "Expenses for sale", depending on the unit in which the employee sent on a business trip is located, in the amount of actually incurred expenses, documented:

Debit 20 (26, 44) Credit 71

Reimbursed for business travel expenses.

Such expenses may also increase the initial cost of fixed assets if the purpose of a one-day trip is to resolve issues related to their acquisition and delivery:

Debit 08 Credit 71

Travel expenses included.

In part income tax At one time, Moscow tax authorities strongly recommended that travel expenses directly related to the creation of an object be taken into account in the initial cost of an object of fixed assets, if such costs were incurred before the object was put into operation (Letter of the Federal Tax Service of Russia for Moscow dated December 22, 2006 N 20-12 / 115096).

Although they subsequently stated that the travel expenses under pars. 12 p. 1 art. 264 of the Tax Code of the Russian Federation are taken into account as part of other expenses, taking into account the requirements of paragraph 1 of Art. 252 and paras. 5 p. 7 art. 272 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service of Russia for the city of Moscow dated May 19, 2009 N 16-15 / 049826).

Arbitration practice in relation to travel expenses related to the purchase of fixed assets is not so clear-cut. Thus, the judges of the Federal Antimonopoly Service of the Urals District considered that these expenses, on the basis of the aforementioned paragraphs. 12 p. 1 art. 264 of the Tax Code of the Russian Federation should be taken into account at a time as part of other expenses associated with production and sale (Resolutions of the Federal Antimonopoly Service of the Urals District dated 08.25.2008 N F09-5967 / 08-C3, dated 08.19. 2008 N Ф09-3096/08-С3).

Other judges believe that such expenses form the initial cost of the fixed asset and are written off through the depreciation mechanism (Resolutions of the Federal Antimonopoly Service of the Moscow District of 04.03.2011 N KA-A40 / 17007-10; 2, FAS of the East Siberian District of 07.07.2009 N A19- 1020/09, Federal Antimonopoly Service of the Volga District dated February 12, 2008 N A12-10256/07-C60).

The above points of contention in the payment of reimbursement for certain expenses incurred by employees on a one-day business trip, if such payments are provided internal documents organizations (by a collective agreement or an order to send an employee on a business trip) are not reflected in accounting. You can't say the same about their tax accounting.

Let's start with the payment of wages instead of the average earnings for a one-day business trip. Financiers consider it possible to take into account in expenses when calculating income tax surcharges up to the current salary or direct payment of wages during business trips, provided that the employer’s obligation in the local regulatory act to pay the employee during the time spent on a business trip average earnings, and in the case when the amount of average earnings below the employee's wages for the same period, to make him an appropriate additional payment (Letter of the Ministry of Finance of Russia dated 11/18/2008 N 03-03-06 / 1/638).

Per diems as part of travel expenses for taxation are taken into account without any restrictions on their amount (clause 12 clause 1 article 264 of the Tax Code of the Russian Federation). It is only necessary that the amount and procedure for their payment be fixed in a collective agreement or a local regulatory act of the organization. To account for such expenses, the organization for any business trips should confirm: its production nature, the duration of the business trip, the total amount of daily allowance (accountant's certificate) and the fact that the employee received it (cash order).

Per diems for an employee sent on a business trip to an area from where he can return every day to his permanent place of residence, by virtue of the aforementioned par. 2 item 11 Regulations on business trips are not paid. Since the payment of daily allowance for a one-day business trip is not provided for by law, the tax authorities will be somewhat skeptical about including this amount in expenses, even if such payments are provided for by a collective agreement or an order to send an employee on a business trip.

Following the wishes of officials on non-accounting in expenses when calculating income tax paid daily allowances for one-day business trips obliges organizations to refer to the provisions of the Accounting Regulation "Accounting for income tax settlements" PBU 18/02 (approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n ). In accounting, the amounts of daily allowances will be taken into account when forming accounting profits, but in tax accounting, these amounts are not taken into account either in the reporting or in subsequent periods. The resulting difference in the amounts of expenses is recognized as constant, which obliges the organization to accrue a permanent tax liability (clauses 4 and 7 of PBU 18/02). To reflect it in accounting, the following entry is made:

Debit 99, subaccount "Permanent tax liability", Credit 68, subaccount "Calculations for income tax"

A permanent tax liability has been accrued.

However, not all arbitration courts in this matter support the tax authorities. Yes, FAS judges Northwestern District considered that the expenses for the payment of per diems when leaving on a business trip and returning from it on the same day meet the criteria established by Art. 252 of the Tax Code of the Russian Federation (documented, associated with production activities and economically viable). Such costs, in their opinion, may reduce the taxable base for corporate income tax (Resolution of the Federal Antimonopoly Service of the North-Western District of July 30, 2012 N A56-48850 / 2011).

The same judges recognized as lawful the actions of the taxpayer, who included in the expenses the daily allowance paid to employees when they were sent on one-day business trips, and in the Decree of the Federal Antimonopoly Service of the North-Western District dated 06.29.2011 N A05-8580 / 2011. The argument for them was that the obligation to pay such daily allowances was established by a local regulatory act of the taxpayer. At the same time, the amount of amounts paid to employees did not exceed the limit of reimbursable daily allowances established by the local act.

It should be noted that an employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid daily allowance in foreign currency in the amount of 50% of the daily allowance expenses, determined by a collective agreement or local regulatory act, for business trips to the territory of foreign states (clause 20 of the Regulations on business trips).

During a one-day business trip, the employee does not have so much time to solve a work assignment. Therefore, sometimes they use a taxi to move around on a business trip. For a possible accounting in expenses when calculating the tax, the costs of paying for a taxi fare on a business trip, the organization will need to prove the economic feasibility of such expenses. A document confirming this can be, for example, a memo addressed to the head of the organization with a request to be allowed to use the taxi service, indicating the rationale ( little time being on a business trip to solve a task, a large number of and the weight of official documents, etc.). Availability of the possibility of reimbursement of the cost of paying a taxi:

in a collective agreement or local regulation (for example, a provision for reimbursement of expenses related to business trips) in certain cases, and
specifically in the order to send an employee on a business trip, since the employee may not have time to complete the tasks assigned to him, -

will serve as an additional argument for the validity of the costs incurred.

The actual payment for taxi services can be confirmed by a cash register check or a receipt in the form of a form strict accountability(Clause 2, Article 2 of the Federal Law of May 22, 2003 N 54-FZ "On the Application cash register equipment when making cash settlements and (or) settlements using payment cards", clauses 1, 3, 5.1 of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers, approved by the Decree Government of the Russian Federation of 06.05.2008 N 359) with the details provided for in Appendix N 5 to the Rules for the carriage of passengers and baggage by road and urban surface electric transport (approved by Decree of the Government of the Russian Federation of 14.02.2009 N 112) (Letters of the Ministry of Finance of Russia dated 04.10. 2011 N 03-03-06/1/621, Federal Tax Service of Russia for Moscow dated 08/06/2009 N 16-15/080978).

Among other expenses incurred by the employee with the permission of the employer, the most common are the costs of paying for telephone conversations. They are not excluded for a one-day business trip.

Expenses incurred during a one-day business trip to pay for telephone services and provide access to the Internet, including through the purchase of telephone and Internet cards, in our opinion, can be taken into account for income tax purposes. To do this, it is necessary to document the expenses incurred, as well as their economic feasibility. In the provision on reimbursement of expenses associated with business trips, it is desirable to indicate which category of employees has the right to use the Internet during the trip, the criteria for recognizing the production nature of telephone conversations, and also what documents confirm the amount of costs for communication services. The possibility of incurring such expenses on a one-day business trip should be mentioned in the order.

Not subject to taxation personal income tax all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits established in accordance with the legislation Russian Federation) associated, among other things, with the implementation individual job duties(Clause 3, Article 217 of the Tax Code of the Russian Federation).

When the employer pays the taxpayer the expenses for business trips both within the country and abroad, the income subject to personal income tax does not include, in particular, daily allowances paid in accordance with the legislation of the Russian Federation, but not more than 700 rubles. for each day of being on a business trip in the territory of the Russian Federation and 2500 rubles. for each day spent on a business trip abroad. The officials did not consider the payment of daily allowances for a one-day business trip to those.

The Presidium of the Supreme Arbitration Court of the Russian Federation also spoke on this issue. The supreme judges considered that the compensation paid for one-day business trips is not per diem due to the definition contained in the labor legislation of the Russian Federation. However, based on the direction and economic content of such compensation, it can be recognized as compensation for other expenses associated with a business trip, made with the permission or knowledge of the employer. In this connection, it is not the income (economic benefit) of the employee (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of September 11, 2012 N 4357/12).

Some federal arbitration courts, even before the adoption of the said Decree N 4357/12, considered the arguments of the tax authorities that the per diem paid for a one-day business trip are the income of the employee, untenable (Resolutions of the Federal Antimonopoly Service of the Moscow District dated 04.26.2012 N A40-83149 / 11-116- 236, dated 03.04.2012 N A40-73890 / 11-91-314, FAS of the North-Western District of 06.29.2012 N A05-8580 / 2011, dated 03.03.2008 N A56-17909 / 2007, FAS of the Urals District of 01.06. 2010 N Ф09-4025/10-С3).

After the release of the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation N 4357/12, the position of the financiers has changed. If a cash, paid to an employee when sent on a one-day business trip, are not daily allowances, but are related in accordance with Art. 168 of the Labor Code of the Russian Federation to other expenses related to a business trip made by an employee with the permission or knowledge of the employer, they can be taken into account in the income exempt from taxation in full if there is documentary evidence of expenses incurred at the expense of the specified funds. In the absence of documentary confirmation of the implementation of the above expenses, the funds paid to employees during one-day business trips in exchange for daily allowance, in their opinion, are exempt from taxation in the amount of 700 rubles. when on a business trip on the territory of the Russian Federation and 2500 rubles. when on a business trip abroad (Letter of the Ministry of Finance of Russia dated 05.03.2013 N 03-04-06 / 6472).

Note. Cash (called daily allowance) paid by the company to its employees when they are sent on business trips for a period of one day, is a reimbursement in the established amount of the employee's expenses caused by the need to perform labor functions outside the place of permanent work, and cannot be recognized as income (economic benefit) of the taxpayer-employee subject to personal income tax.

When sending employees on business trips both within the territory of the Russian Federation and abroad, they are not subject to taxation insurance premiums to the Pension Fund, FSS RF and FFOMS travel expenses, including daily allowances (clause 2, article 9 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund"). Law N 212-FZ does not establish a limit on the amount of the non-taxable daily allowance, therefore they are not subject to the specified insurance premiums in the amount specified in the collective agreement or in the local regulatory act (Letters of the Ministry of Health and Social Development of Russia of 08.06.2010 N 2538-19, PFR of 09.29. 2010 N 30-21/10260, FSS RF dated 11/17/2011 N 14-03-11/08-13985).

Based on the Regulations on business trips, both the PFR and the FSS of the Russian Federation believe that the legislation of the Russian Federation does not provide for the payment of daily allowances for one-day business trips. In this regard, during inspections, employees of the Funds insist on taxing such daily allowances with insurance premiums. Moreover, some courts recognize this approach as legitimate. As an argument, the judges of the Federal Antimonopoly Service of the Volga District pointed out that the daily allowance is intended to compensate the employee's expenses associated with living outside the home. And with a one-day business trip, there are no such expenses. So, in fact, the amount issued to the employee is not a daily allowance. The amounts paid by the employer during one-day business trips do not apply to funds that, by virtue of Art. 9 of Law N 212-FZ are exempt from taxation of insurance premiums. They should be considered as an additional payment within the framework of labor relations and, therefore, be subject to mandatory social insurance contributions (Resolution of the Federal Antimonopoly Service of the Volga District dated May 31, 2012 N A12-15578 / 2011).

In the Federal Law of July 24, 1998 "On compulsory social insurance against accidents at work and occupational diseases"There is a rule (clause 2, article 20.2 of Law N 125-FZ), identical to the above norm of clause 2 of article 9 of Law N 212-FZ on non-calculation of insurance premiums for travel expenses. Therefore, the payment of reimbursement amounts that employers make to a seconded for one day to an employee, employees of the FSS of the Russian Federation will perceive it as additional payments made within the framework of labor relations, and insist on the need to calculate insurance premiums “for injuries” from them.

If the employer reimburses the posted worker for the costs of communication services, then the amounts of such reimbursement by insurance premiums to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation, the FFOMS and "injury" are not subject to (clause 2 of article 9 of Law N 212-FZ, clause 2 of article 20.2 of the Law N 125-FZ). It is desirable to fix the right of employees to reimbursement of expenses for using the corresponding types of communication during a business trip in a local regulatory act. At the same time, these expenses must be actually incurred and documented. Documents confirming payment for communication services, lists of telephone calls with dates and times can certify official negotiations.

Note that the costs in the form of insurance premiums:

for compulsory social insurance against industrial accidents and occupational diseases by virtue of paragraphs. 45 p. 1 art. 264 of the Tax Code of the Russian Federation;
for compulsory pension and medical insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, including those accrued on payments that are not included in corporate income tax expenses, on the basis of paragraphs. 1 p. 1 art. 264 of the Tax Code of the Russian Federation, -

Situation:

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

Solution:

A business trip is a trip of an employee to perform an official assignment outside the place of permanent work. So, you can send on a business trip within the city. But the direction to work without a business trip in this situation will not be a mistake.

Details:

Part 1 Art. 166 of the Labor Code of the Russian Federation defines a business trip as a trip by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. How to define a "permanent place of work"? In this case, this is the location of the organization (its separate structural unit), the work in which is conditioned by the employment contract. This is explicitly stated in paragraph 3 of the Regulations on the peculiarities of sending employees on business trips (hereinafter referred to as the Regulations on business trips), approved. Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

Read helpful related articles:

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

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

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

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

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

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

"Personnel issue", 2011, N 2

HOW TO BOOK A BUSINESS TRIP: DIFFICULT MOMENTS

Issues related to sending employees on business trips both on the territory of the Russian Federation and on the territory of foreign states are regulated by the Labor Code of the Russian Federation (Articles 166 - 168), as well as Decree of the Government of the Russian Federation of October 13, 2008 N 749 "On peculiarities of sending employees on business trips" (hereinafter referred to as the Regulation).

Place of business trip

In accordance with Art. 166 of the Labor Code of the Russian Federation, a business trip is a trip of an employee by order of the employer for a certain period to perform an official assignment outside the place of permanent work. The place of permanent work is the location of the organization, the work in which is conditioned by the employment contract. An employee can be seconded to another organization that is located in the same area (for example, a city), but in this case he will not be reimbursed per diem and living expenses. According to clause 11 of the Regulations, employees are reimbursed for travel and rental expenses associated with living outside their permanent place of residence (in this case, the place of residence does not change). If the employee has the opportunity to return daily to the place of permanent residence, per diems are not paid.

Business trips do not recognize business trips of employees whose permanent work is carried out on the road or has a traveling character (Article 166 of the Labor Code of the Russian Federation).

It should be noted here that the employer reimburses such employees for expenses related to business trips (travel expenses; expenses for renting a dwelling; additional expenses associated with living outside the place of permanent residence (daily allowance, field allowance), other expenses incurred by employees with permission employer), but these are not travel expenses, and the Regulation does not apply when they are issued. The amount and procedure for reimbursement of expenses, the list of works, 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 the employment contract. Employees whose permanent work is carried out on the road or has a traveling character are couriers, drivers, freight forwarders, guides, pilots. Moreover, it is of no fundamental importance, such trips take place in the area where the organization with which the contract is concluded is located. labor contract, or in another locality and they are one or more days in duration.

We send a partner on a business trip

According to the regulation, employees who are members of the labor relations with an employer. The legislation does not provide for a ban on the possibility of sending part-time workers on a business trip. Thus, a part-time employee can be sent on a business trip, just like an employee at the main place of work, but the following nuances must be taken into account.

When sending a part-time worker on a business trip, he is guaranteed the preservation of the place of work, average earnings for the duration of the business trip, as well as reimbursement of expenses associated with the business trip by the employer who sends him on the trip. At the main place of work, the average salary is not paid; usually, for the duration of a business trip, such an employee is issued leave without pay. The average earnings for the period of the business trip and the time spent on the road are kept for all days of work according to the schedule established by the sending organization (clause 9 of the Regulations).

If an employee is sent on a business trip for the main and combined work at the same time, then the average earnings are kept for him at both places of work, while travel expenses (expenses for travel and hiring accommodation, daily and other expenses) are distributed by agreement between employers (p. 9 of the Regulations). It is recommended to conclude an agreement on the distribution of travel expenses before sending an employee on a business trip.

The tax accounting of expenses for part-time business trips does not differ from the accounting for business trips of employees working at their main place of work.

Business trip period

The duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the assignment. And neither in Labor Code Russian Federation, neither the Regulations "On the Peculiarities of Sending Employees on Business Trips" contain information on the minimum or maximum duration of the trip. Thus, we can conclude that common sense should be followed here. For example, even if a business trip lasts only one day, you need to issue a service assignment and a travel certificate, but do not pay per diem. If the business trip lasts more than a month, it should be borne in mind that the business trip period cannot be longer than the time required to complete the official assignment, otherwise it can be considered as a transfer to work in another locality and then per diem cannot be paid. In addition, since a separate subdivision of an organization is considered to be any subdivision that is territorially separated from it, at the location of which stationary workplaces are equipped (Article 11 of the Tax Code of the Russian Federation), and recognition separate subdivision organization as such is made regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified unit, while workplace it is considered stationary if it is created for a period of more than one month, with a long business trip there is a risk that the tax authorities will suspect the company of creating a separate division, and the travel expenses incurred are unreasonable.

The day of departure on a business trip is the date of departure of the vehicle from the place of permanent work of the business traveler, and the day of arrival from the business trip is the date of arrival of the vehicle at the place of permanent work. When the vehicle is sent before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day. Similarly, the day of arrival of the employee at the place of permanent work is determined.

If the station, pier or airport is located outside the settlement, the time required to travel to the station, pier or airport is taken into account. It should be noted that in this case, the departure day will not coincide with the date indicated on the ticket, therefore, in order to avoid disputes with regulatory authorities, it is recommended that the employee submit a ticket to the accounting department for vehicle, with which he got to the station, pier, airport.

If the employee is seconded to several organizations

When traveling to several places, the expenses also take into account the costs of travel from one settlement to another in the presence of supporting documents (tickets), an insurance premium for compulsory personal insurance of passengers in transport, payment for services for issuing travel documents and providing bedding on trains. The travel certificate is issued in one copy, the dates of arrival and departure are recorded in each of the organizations to which the employee is sent, certified by the signature of an authorized official and the seal used in economic activity organizations.

If an employee travels to foreign business trip, it is enough to issue only an order in which the purpose and duration of the trip will be specified. To document the expenses for a business trip, it is necessary to attach copies of the pages of the passport with border crossing marks, except for cases of business trips to the states - members of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make crossing marks in documents for entry and exit State border. When traveling to several foreign countries from the date of departure from one country to another, per diems are paid at the rate established for payment in the country to which he is sent. It should be borne in mind that when crossing the borders of the Schengen countries, no marks are made about this, therefore, here one should be guided by the order to send the employee on a business trip, printout of an electronic ticket, boarding passes and hotel bills. The employee must keep all boarding passes (for flights from Russia and back, for flights and trips between foreign countries).

An employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid daily allowance in foreign currency in the amount of 50% of the daily allowance expenses, determined by a collective agreement or a local regulatory act for business trips to the territory of foreign states. 20 Regulations).

Compensation for the work of an employee in the event of his involvement in work

weekends or non-working holidays

If an employee is involved in work on weekends or non-working holidays, remuneration is made in accordance with labor legislation - at least twice the average salary, or at the request of an employee who worked on a weekend or non-working holiday, he may be given another day rest (Article 153 of the Labor Code of the Russian Federation). This rule also applies if the day of departure and (or) arrival of an employee from a business trip falls on weekends or holidays. In addition, work on a day off on a business trip must be indicated in the business trip order. The days the employee is on a business trip, including the time spent on the road during the period falling on weekends or holidays, are paid from the average salary of the employee (Article 167 of the Labor Code of the Russian Federation), therefore, these amounts of payment and the corresponding days are subject to exclusion from the billing period when calculating average earnings of the worker in subsequent cases. If, at the request of an employee who worked on a weekend or non-working holiday, he is given another day of rest, in this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment. We are talking about a day of rest, and not about the proportional provision of rest time for work on a day off. Thus, if an employee went on a business trip in the afternoon or returned from it in the morning, regardless of the number of hours worked on the day off, the employee is given a full day of rest (Letter of the Federal Service for Labor and Employment (Rostrud) dated July 3, 2009 N 1936- 6-1).

The average earnings for the period the employee was on a business trip, as well as for the days on the road, including for the time of a forced stop on the way, is retained for all days of work according to the schedule established by the sending organization (clause 9 of the Regulations). It follows from this rule that if an employee works at the main place of work for five days, and during a business trip - for a six-day working week, it is not necessary to provide him with a day off instead of a working Saturday.

If an employee falls ill on a business trip

In the event of temporary incapacity for work on a business trip, the employee is reimbursed for the following expenses:

1) the cost of renting a dwelling;

2) daily allowance;

3) sick leave.

For the validity of these expenses, it is necessary to have a supporting document - a correctly executed sick leave. If the employee was on inpatient treatment, then the cost of renting a living space is not reimbursed to him. Daily allowances are paid during the entire time until the employee, for health reasons, is unable to start performing the official assignment assigned to him or return to the place of permanent residence (paragraph 25 of the Regulations).

Emergencies

Unforeseen circumstances often occur due to which a business trip may be delayed (for example, bad weather that delayed a flight, an accident). In such cases, the returned worker must be reimbursed for daily allowances and expenses for renting a dwelling if there are documents confirming the emergency. However, it is not always so easy to obtain these documents, in this case it is recommended to issue an order to extend the trip and ask the partner company to which the employee is sent to put the date of departure from the place of business trip in the travel certificate, taking into account unforeseen circumstances.

Mission failed

In practice, situations also arise when the funds for a business trip have already been issued to an employee and even partially spent (for example, air tickets, visas have been bought), the employee has received a travel certificate, and just before his departure, the need for this trip has disappeared. In this case, we act according to the following scheme:

1) issue an order to cancel a business trip and annul a travel certificate;

2) on the basis of a previously issued travel certificate, we make an entry about the cancellation of this certificate in the register of employees leaving on business trips from the sending organization, the form of which is approved by Order of the Ministry of Health and Social Development of Russia dated September 11, 2009 N 739n "On approval of the Procedure and forms of accounting for employees, departing on business trips from the sending organization and arriving at the organization to which they are seconded";

3) the employee must be familiarized against signature with the order to cancel the trip and the entry in the log book.

As for the funds already spent on a business trip, the company cannot take them into account in expenses that reduce taxable profit, since such expenses are not considered economically justified, since they are in no way connected with activities aimed at generating income (paragraph 1 of article 252 Tax Code of the Russian Federation). However, expenses deducted when returning purchased tickets due to cancellation of a business trip can be included in the calculation of income tax as non-operating expenses on the basis of paragraphs. 13 p. 1 art. 265 of the Tax Code of the Russian Federation. This subparagraph allows to include in the costs recognized by the debtor, sanctions for violation of the terms of contracts. According to the Ministry of Finance (Letter dated September 25, 2009 N 03-03-06 / 1/616), the withheld cost of tickets is just such a fine. At the same time, it does not matter for what reason the business trip did not take place (due to production needs, due to illness of an employee, etc.).

For purposes accounting travel expenses are not standardized.

Personal Income Tax

The employee's income subject to personal income tax does not include daily allowances, but not more than 700 rubles. for each day of being on a business trip on the territory of the Russian Federation and not more than 2.5 thousand rubles. for each day of being on a business trip abroad, as well as actually made and documented targeted expenses for travel to and from the destination, airport service fees, commission fees, travel expenses to the airport or train station at the points of departure, destination or transfers, for baggage transportation, expenses for renting a dwelling, paying for communication services, obtaining and registering an official foreign passport, obtaining visas, as well as expenses associated with exchanging cash or a check in a bank for cash foreign currency. If the taxpayer fails to submit documents confirming the payment of expenses for renting a dwelling, the amount of such payment is exempt from taxation in accordance with the legislation of the Russian Federation, but not more than 700 rubles. for each day of being on a business trip on the territory of the Russian Federation and not more than 2.5 thousand rubles. for each day of being on a business trip abroad (Article 217 of the Tax Code of the Russian Federation).

1) if after the end of the business trip (or before the start of its period) the employee is granted leave, which he spends at the place of business trip, payment for his travel from the place of destination back to the place of permanent work (or payment for travel from the place of permanent work to the place of destination at the beginning of the vacation ) can be considered as an economic benefit in which the employee receives income in kind, and in accordance with paragraphs. 1 p. 2 art. 211 of the Tax Code of the Russian Federation is subject to personal income tax (Letter of the Ministry of Finance of Russia dated June 10, 2010 N 03-04-06 / 6-111);

2) if the employee, at his own discretion, spends weekends or holidays at the place of business trip, then there is no economic benefit, and travel expenses are exempt from personal income tax on the basis of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation.

Insurance contributions to the PFR, FSS, FFOMS and TFOMS

Part 2 of Art. 9 of the Federal Law of July 24, 2009 N 212-FZ, it is determined that when payers pay insurance premiums, the expenses for business trips of employees both within the territory of the Russian Federation and outside the territory of the Russian Federation are not subject to insurance premiums. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such expenses are exempted from taxation of insurance premiums within the limits established in accordance with the legislation of the Russian Federation.

As for the norms established by the legislation of the Russian Federation in case of failure to submit documents confirming the expenses for renting a dwelling, such norms are currently established only in relation to the indicated expenses related to business trips on the territory of the Russian Federation, employees of organizations financed from the funds federal budget(Decree of the President of the Russian Federation of July 18, 2005 N 813 "On the procedure and conditions for secondment of federal state civil servants" and Decree of the Government of the Russian Federation of October 2, 2002 N 729 "On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation, employees of organizations financed from the federal budget). With regard to other categories of payers of insurance premiums - organizations, the norms for reimbursement of the above-mentioned expenses in case of failure to submit supporting documents are not established by the legislation of the Russian Federation. In this way, commercial organization does not impose insurance premiums to state non-budgetary funds only on actually incurred expenses for hiring the living quarters of an employee of an organization when he is sent on a business trip both within the territory of the Russian Federation and abroad (Letter of the Ministry of Health and Social Development dated November 11, 2010 N 3416-19).

Insurance premiums for compulsory social insurance

from industrial accidents

and occupational diseases

Part 2 of Art. 9 of the Federal Law of July 24, 2009 N 212-FZ, it is determined that the expenses for business trips of employees both within the territory of the Russian Federation and outside the territory of the Russian Federation are not subject to insurance premiums. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such expenses are exempted from taxation of insurance premiums within the limits established in accordance with the legislation of the Russian Federation. It follows that a commercial organization does not impose insurance premiums on actually incurred expenses for renting a dwelling.

income tax

In accordance with Art. 264 of the Tax Code of the Russian Federation, travel expenses are included in other expenses related to production and (or) sales. At the same time, such expenses must be justified and documented. Articles 313 and 314 of the Tax Code of the Russian Federation established that to tax accounting information on business transactions contained in primary documents is accepted. For travel expenses, a business transaction is the accrual by the organization of a debt to an employee in the amount of travel expenses incurred by him (write-off of the accountable amount from the employee). primary document, on the basis of which this business transaction, is an advance report approved by the head of the organization (approved if there is a written report on the work performed on a business trip, agreed with the head of the structural unit of the employer). The date of recognition of travel expenses in accordance with paragraphs. 5 p. 7 art. 272 of the Tax Code of the Russian Federation is the date of approval of the advance report.

The application to the advance report is the presence of the following supporting documents:

A travel certificate duly issued. The travel certificate form was approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 N 1 (form N T-10). The specified document is not issued only when traveling outside the Russian Federation (except for trips to the CIS member states with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in documents for entry and exit);

About renting a dwelling;

O actual expenses along the way;

Other travel related expenses.

The specified supporting documents, which are a necessary annex to the advance report, must be properly executed, i.e. drawn up according to unified forms, if any, and in other cases - must be filled out in accordance with the forms provided by the organization and containing the details named in paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting". Drawing up an advance report in violation of the requirements established by law, as well as the absence of the necessary attachments to the expense report (or their improper execution) entails a discrepancy between the advance report and the requirements of the legislation of the Russian Federation, and, accordingly, the amount of expenses indicated in it cannot be included in expenses for tax purposes arrived as not having proper documentary evidence (Letter of the Ministry of Finance of Russia dated September 14, 2009 N 03-03-05 / 169).

From January 1, 2009, when determining the tax base for income tax, an organization has the right to accept expenses for the payment of daily allowances in the amount of actual costs, which, however, do not exceed the product of the number of business trip days and the amount of daily allowances fixed in the collective agreement or local regulatory act of the organization. Taking into account that per diems are reimbursed to the employee for each day he is on a business trip, expenses in the form of per diems can be confirmed by a travel certificate. At the same time, it is not required to provide checks and receipts confirming the employee's spending of daily allowances (Letter of the Ministry of Finance of Russia dated April 1, 2010 N 03-03-06 / 1/206).

If the organization reimburses the employee for travel expenses from the place of business trip in cases where the date indicated in the travel document is later than the end date of the business trip (for example, the employee stays at the place of business trip for one or more days at his own expense, returns from a business trip after using the weekend and ( or) holidays, time off or vacation, or leaves for a business trip earlier than the established date, including through the use of days off and (or) holidays, time off or vacation), then such costs are taken into account for the purposes of taxation of profits of organizations. The fact is that they would have been incurred in any case, regardless of the length of stay of the employee at the destination. Thus, regardless of the time spent at the destination, the cost of purchasing a ticket for the employee's travel from the place of business trip to the place of permanent work can be taken into account in expenses for the purposes of taxation of profits of organizations if the date of departure of the employee from the place of business trip to the place of permanent work coincides with the date on which the above ticket was purchased, and also if the delay in the departure of the business traveler from the place of the business trip (or the earlier departure of the employee to the destination) occurred with the permission of the head, confirming, in accordance with the established procedure, the appropriateness of the expenses incurred (Letter of the Ministry of Finance of Russia dated June 10 2010 N 03-04-06/6-111). In the event of an extension of the business trip by an organization order, the amounts of reimbursement of the employee's travel expenses are taken into account in expenses for the purposes of taxing the profits of organizations in accordance with paragraphs. 12 p. 1 art. 264 of the Tax Code of the Russian Federation.

Journal Expert

E. Perevozchikova

Journal Expert

O. Ivanov

Journal Expert

Signed for print

Business trip for 1 day- daily allowance 2017 and 2018 years and other expenses are determined in accordance with current legislation. At the same time, it is quite difficult to calculate the size of the daily allowance if the business trip is only for a day. More about this in the article.

Does a day trip count as a business trip?

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

At the same time, in par. Clause 3, Clause 3 of Regulation No. 749 states that if the employee’s activity is already connected with constant departures or the work is of a nature associated with frequent trips, then any business trip is not a business trip.

How to calculate per diem for one day of a business trip in 2017-2018?

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

1. Preservation of the average earnings, which is calculated based on the size of the average daily earnings.

In accordance with paragraph 9 of the regulation “On the peculiarities of the procedure for calculating the average wage”, approved by Government Decree No. 922 dated December 24, 2007 (hereinafter - Regulation No. 922), the average daily earnings are calculated by the formula:

(ZPod + Pr) / DFO,

ZPod - the amount of salary for the days actually worked in the billing period in rubles;

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

Dfo - the time worked for the billing period in days.

A seconded person working part-time retains the average earnings received from the employer who sent him on a one-day business trip. If the part-time worker went on a business trip by decision of both employers, then earnings are saved at two places of work. At the same time, compensation expenses are paid by two employers in the parts agreed by them (clause 9 of Regulation No. 749).

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

The daily allowance is set by the employer independently, but not less than the minimum. For state institutions, the minimum daily allowance is 100 rubles (subparagraph “b”, paragraph 1 of the Government Decree of 02.10.2002 No. 729). But the enterprise can increase this size at the expense of its internal reserves. As for private companies, the amount of daily allowance can be any, while the maximum tax-free personal income tax is 700 rubles (paragraph 12, clause 3, article 217 of the Tax Code of the Russian Federation).

Is per diem allowance for a one-day business trip?

It is rather difficult to answer the question about the legitimacy of calculating daily allowances for a one-day business trip without delving into not only regulatory acts, but also into established judicial practice.

What is a daily allowance?

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

A similar rule applies to employees of private organizations. So, according to Art. 168 of the Labor Code of the Russian Federation, per diems are understood as additional expenses associated with payment for accommodation at an address that does not coincide with the place of permanent residence of the seconded person. The same definition of the concept of "per diem" was supported by the judges Supreme Court Russia in its definition dated April 26, 2005 No. ЕАС05-151. And if an employee sent on a business trip can come home every day, then he is not entitled to daily allowance.

Don't know your rights?

When is per diem paid?

Clause 11 of Regulation No. 749 stipulates such a moment - if the head of the company decides that it is not advisable for an employee sent on a one-day business trip to return home on the same day due to poor transport conditions, a long road home, due to which the employee will not be able to it is normal to rest before going to work, then the daily allowance will be paid.

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

Peculiarities of per diem payment for one-day business trips

Despite the ambiguities in the legislation, in practice, per diem for one-day business trips in 2017-2018, as a rule, is compensated. So, many companies understand per diems as the expenses of seconded employees for food and other expenses that are reimbursed by the employer.

At the same time, the regulatory authorities, checking the legitimacy of the reflection of expenses in tax accounting, do not agree with the conclusion of employers and demand that meals be excluded from the expenses reimbursed to the employee for a business trip. Challenging the opinion of the tax authorities (which, as a rule, is displayed in the audit report) in court, taxpaying enterprises can rely on a favorable resolution of the dispute.

There is a positive judicial practice on this issue, in which judges come to the conclusion that employers can replace per diems with payment for meals for business travelers, including those on one-day business trips. Such conclusions are contained, in particular, in the court ruling of the Federal Antimonopoly Service of the Moscow District dated July 16, 2007 No. КА-А40/6799-07. The judges consider that an employee sent on a business trip by order of the head (and not of his own free will) bears additional expenses associated with paying for meals.

Taxes and per diem contributions for a one-day business trip

To avoid disagreement with tax office in the question of what expenses should or should not be considered per diem, it is important to correctly calculate taxes and correctly record existing expenses that are known to reduce the taxable base.

What documents are issued per diem for employees sent for 1 day?

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

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

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

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

income tax
When displaying daily allowances (taking into account the above explanations) in the calculation of the taxable income base, the taxpayer must remember that it is advisable to display them as other expenses associated with the sale / production (subclause 49, clause 1, article 264 of the Tax Code). This opinion was expressed by the financial department, having analyzed the judicial practice on this issue (letter of the Ministry of Finance dated May 21, 2013 No. 03-03-06/1/18005).
personal income tax
If a seconded employee provides, upon returning from a one-day business trip, all supporting documents for his expenses for official purposes, then there is no need to withhold personal income tax from per diems.
If, for any reason, documents cannot be provided, then the daily allowance (i.e., compensatory expenses associated with a business trip), which does not exceed 700 rubles for business trips within the country, is exempted from withholding tax on the income of individuals (letter of the Ministry of Finance dated 03/01/2013 No. 03-04-07/6189).
Insurance premiums
Payments made to a seconded person in the form of average earnings retained by him are subject to insurance premiums. In addition, even if the employer decided to consider compensation payments to an employee sent for 1 day as daily allowances, the FSS does not agree with this and insists that such payments are subject to insurance premiums (letter of the Social Insurance Fund dated 02.07.2013 No. 15-03-11 / 05-6357 ).

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

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

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

Sending an employee on a business trip to a higher organization, for the actual performance of work (and not for the execution of a one-time official assignment, as required by a business trip) by these employees in the interests, under the management and control of a higher organization, entails risks for the institution. Popular questions The work of an employee at the direction of the employer in the interests, under the direction and control of an individual or legal entity who is not an employer for this employee, is agency work, which is prohibited in Russia. This is stated in article 56.1 of the Labor Code of the Russian Federation. Thus, the relevant business trip of an employee can be recognized by the regulatory authorities as contingent work, which may entail holding the institution liable under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. Important information about Local business trips: registration can be found in the material here.

Business trips - we analyze ambiguous situations

Attention

This issue has been discussed in previous articles. We will not repeat the details, we just want to remind you that per diems for such a trip duration are not paid.

Can the business trip be endless? The previous Instruction regulating this issue established maximum term for business trips of a maximum duration of 40 days directly at the destination.

This period does not include travel time. The current Regulations on business trips do not contain time limits.

What is considered a business trip?

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

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

Info

Such a situation would not be a violation. An employee can deposit money into the organization's cash desk. For the amount of compensation received, the accounting employee writes out a cash receipt order.

How far is a business trip paid?

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

Features of registration of short-term business trips

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

Important

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

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

Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), containing the concept of a business trip. From this norm of labor legislation it follows that a business trip is understood as a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work.
At the same time, the Labor Code of the Russian Federation directly removes from business trips business trips of employees whose permanent work is carried out on the road or has a travel character, which is why the work of couriers is not considered a business trip, sales agents, service workers, truck drivers, conductors, stewardesses and so on and so forth. Regulatory authorities give similar explanations on this matter, as evidenced by the Letter of the Ministry of Finance of Russia dated August 18, 2008 N 03-03-05 / 87, Letter of the Federal Tax Service of Russia for Moscow dated March 1, 2010

How to arrange a business trip within the same city?

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

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

3. From the article Difficult questions reflections of short business trips of the Journal "Personnel Issue" No. 7, 09/10/2011 practical activities company, it happens that an employee’s business trip is limited to the territory of one settlement. How this trip qualifies and whether it can be considered a business trip, you will learn from this article.

To deal with this issue, we turn to Art.
The emergence of additional obligations for the employer in such a situation is not mentioned either in the Instructions or in the Labor Code. If an employee falls ill on a business trip, is the per diem paid? The employer is obliged in this situation to pay per diem, as well as the employee's accommodation.

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

If the employee reached the place of the business trip by his car, is the employer obliged to reimburse the cost of gasoline This issue was previously considered by us.

Does a trip to a nearby town count as a business trip?

Here, the trip of an employee sent by order of the employer to perform an official assignment outside the place of permanent work is considered by the employer as a business trip without any reservations. Therefore, there are all grounds for reimbursement of all travel expenses, including travel expenses, which in the Decree N 749 in the general case are understood as expenses for travel by public transport, respectively, to the station, pier, airport and from the station, pier, airport, if they are outside the city limits. A feature of Russian one-day business trips is that during such trips, the payment of daily allowances is prohibited.
Since, in order to get to the airport, which is almost always located outside the city, the employee must leave in advance, in this case before 12 am, therefore, this day will be the day of departure on a business trip. However, in this situation, the date indicated on the ticket will not coincide with the date of departure. Therefore, if the worker gets to the airport public transport, then he should keep the ticket and subsequently transfer it to the accounting department.

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

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

In all other cases, when an employee is sent on a business trip (even to a place slightly remote from the employee's place of work) for a period of more than one day, daily allowances are accrued and paid in the general manner. Rationale 1. From the recommendation of Andrey Kizimov, Deputy Director of the Tax and Customs Tariff Policy Department of the Ministry of Finance of Russia

166 of the Labor Code of the Russian Federation)) can only be sent staff member with whom an employment contract has been concluded (Article 166 of the Labor Code of the Russian Federation). 2.

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