How are travel allowances paid? What are paid to posted workers? Calculation of total earnings for a specified period

Payment for a business trip on a day off is one of the possible articles enterprise expenses. Find out what regulatory documents to follow, how to calculate and pay travel allowances for a day off, what documents to fill them in and how to reflect them in accounting, read our article.

How a business trip on a day off is paid: legal norms

When sending an employee on a business trip, the employer must be guided by the main legislative act in the field labor relations — Labor Code. In ch. 24 of the Labor Code of the Russian Federation provides basic concepts, as well as employee guarantees and conditions for reimbursement of costs associated with a business trip. This is stated in the letter of the Ministry of Labor of Russia “On remuneration of workers” dated December 25, 2013 No. 14-2-337.

In addition, the sending of employees on business trips and their payment are regulated by other regulatory documents:

  • Decree of the Government of the Russian Federation “On the specifics of sending employees on business trips” dated October 13, 2008 No. 749. See more details. .
  • Decree of the Government of the Russian Federation “On the peculiarities of the procedure for calculating the average wages" dated December 24, 2007 No. 922.

Find out about calculating average earnings for a business trip in this publication.

In addition, in Art. 139 of the Labor Code of the Russian Federation establishes some rules for calculating an employee’s average earnings for various purposes, including payment for a business trip on a day off. At the same time, Art. 167 of the Labor Code of the Russian Federation guarantees that an employee, when sent on a business trip, will retain his position, as well as average earnings, as stated in paragraph 9 of Regulation No. 749.

NOTE! Average earnings are retained by the employee only on those days that are officially approved in the schedule of the sending enterprise, as well as days on the road (including during forced stops).

Business trip on a day off: payment rules

In Art. 153 of the Labor Code of the Russian Federation states that an employee carrying out labor activity on weekends or non-working days holidays, receives payment no less than double the amount. An alternative to double pay could be a day of rest in exchange for a worked day off, at the request of the employee. This rule also applies to employees located in business trip.

However, in order for the accounting service of the enterprise to be able to charge double payments for such periods, documents must be properly drawn up confirming that the employee actually worked on the specified days. Such a document is a working time sheet, which, in accordance with Art. 91 of the Labor Code of the Russian Federation is required by every employer. At the same time, he can use the list of codes given in a unified form, or develop them himself, which is permitted by clause 6 of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.

This publication will tell you about the designations used in timesheets.

One of the nuances of paying for a business trip on a day off is that the employer cannot know exactly how much time the employee spent on completing an official task, and the note on the time sheet only confirms the reason for his absence from his permanent workplace.

Proper execution of timesheets and orders will help pay for actually worked weekends or non-working holidays, if they are not included in the work schedule.

For more information about the reasons for an employee’s absence from the workplace, see the article “What are valid reasons for absence from work?” .

If an employee is intentionally sent by the employer on a business trip on a day off or a ticket is purchased for this date, then a corresponding note must be made in the order and work assignment. In this case, instead of code K (business trip), the report card contains the code РВ, which is specially designed to indicate work on weekends and non-working holidays.

NOTE! When using the PB code, it becomes possible to enter hours of work in the timesheet if the order or other document of the enterprise contains an indication of the duration of work on a day off. The application of this rule is explained in the letter of the Ministry of Labor of Russia “On sending workers on business trips” dated February 14, 2013 No. 14-2-291.

For an accountant, the РВ code is a direct basis for calculating wages (average earnings) at double the rate in accordance with labor legislation.

NOTE! How to pay for travel time on weekends during a business trip - another one important question. The letter of the Ministry of Labor of Russia dated October 13, 2017 No. 14-2/B-921 states that the days of departure, arrival, as well as the actual travel time, which took place on a weekend or non-working holiday, according to Art. 153 of the Labor Code of the Russian Federation is paid double. This is also indicated in paragraph 5 of Resolution No. 749.

How to calculate daily allowance on weekends on a business trip

Daily allowances are accrued to the employee for each day he is on a business trip, including weekends and days on the road. The number of days for which daily allowance must be paid is determined on the basis of the following documents:

  • travel tickets to and from the place where the official assignment is performed;
  • memo.

The memo is a primary document and is drawn up by the employee:

  • When using a personal or company car to travel to a business trip, attaching supporting documents to it: waybill, route sheet, cash receipts and gas station receipts.
  • In the absence of documents confirming travel (for example, they have been lost). In this case, the memo must include notes from the receiving party regarding arrival and departure.

It is worth noting that the memo replaced another primary document - a travel certificate, which was previously required to be issued to a posted employee. However, many institutions, taking advantage of the fact that the issuance of travel certificates is not prohibited, continue to use them in their work, adding a corresponding clause to the enterprise charter. In many ways, the refusal to draw up memos drawn up by employees is dictated by the fact that they raise many questions during inspections by the Federal Tax Service.

For more information on drafting a memo, see the article “How to write a memo correctly - sample?” .

NOTE! You can confirm the length of your stay on a business trip without travel documents using receipts for renting accommodation. However, this is not always relevant, since a significant part of a business trip can be taken up by travel time to the place where the official assignment is performed.

The amount of daily allowance is established by a regulatory act of the sending enterprise, for example an order or regulation on business trips.

You can see a sample of the business travel regulations.

In addition, to attract an employee to perform official duties on a day off, his consent is required (Article 113 of the Labor Code of the Russian Federation). Consent is drawn up in any form, or a note is made on the business trip order: “I agree to be hired to work on a day off.”

NOTE! The company can install larger size daily allowances than specified in the Tax Code of the Russian Federation, then the excess amount will be subject to personal income tax and insurance contributions.

For the purposes of calculating personal income tax and contributions, there is a non-taxable limit on travel expenses:

  • for business trips in the Russian Federation - 700 rubles;
  • foreign business trips - 2,500 rubles.

Daily allowances for foreign business trips are calculated as follows:

  • the day of departure outside the Russian Federation is paid according to the standards for a foreign business trip;
  • return day — according to business travel standards within the Russian Federation.

Sometimes 1 day is enough for an employee to complete a job assignment. Such a one-day business trip does not imply payment of daily allowance if the task is performed in Russia (clause 11 of Regulation No. 749).

For a one-day business trip abroad, the daily allowance payment will be 50% of the standard for a full-fledged business trip abroad (clause 20 of regulation No. 749).

Paying for days off on a business trip: accounting for travel expenses

In addition to average earnings and daily allowances, according to Art. 168 of the Labor Code of the Russian Federation, an employee has the right to reimbursement of expenses for travel to the place of business trip, rental housing and some other expenses. All these expenses are taken into account when calculating income tax. The date of their recognition in accounting is the date of approval of the advance report.

VAT can also be deducted if the payment was made by the employer or employee and an invoice was received. According to certain documents, VAT can be deducted without an invoice. These are strict reporting forms (when paying for rental housing and travel tickets), where VAT is highlighted as a separate line (see, for example, letter of the Ministry of Finance of the Russian Federation dated August 11, 2016 No. 03-07-11/47114).

To reflect transactions related to business trips in accounting, the following entries are made:

  • Dt 71 Kt 50 (51) - the employee was given an advance for a business trip.
  • Dt 26 (08, 20, 23, 44) Kt 71 - travel expenses are taken into account.
  • Dt 26 (08.20, 23, 44) Kt 70 - posting for average earnings for the business trip period.

Learn more about the procedure for accounting for travel expenses from this material.

Results

Payment for a business trip on a weekend, provided that the documents are completed correctly, is paid in no less than double the amount. To reimburse travel expenses, an employee must collect all payment documents: checks, receipts, payment orders, and then all his expenses will be compensated.

And also in the Government Decree (Regulation number 749). When an employee is sent on a business trip, an order, a travel certificate (temporarily canceled) and a work assignment are issued. The employee is retained for the duration of his business trip the average size his earnings. Additionally, daily allowances are paid. This amount represents reimbursement for all expenses that are associated with the fact that the employee lives temporarily away from his primary place of residence.

How is a business trip paid?

When it comes to payment, travel allowances must be divided into three parts:

  • average earnings;
  • daily allowance;
  • compensation of expenses.

When calculating average earnings, the last working year is taken into account. If some months were not fully worked (due to sick leave, vacation or other reasons), then these days are calculated accordingly. If the employee has not yet worked for 12 months. in the company, then only the period during which he is registered in this workplace is taken into account.

When calculating daily allowances, the company relies on internal regulations. Many organizations use the following amounts: 2500 rub. – for trips abroad, 700 rub. – for trips within Russia. These amounts are established in the all-Russian Regulations, which say that they are not subject to personal income tax.

Compensation for expenses primarily includes travel and accommodation. This also includes additional expenses that are spent by an employee when performing an official task. According to established rules, income taxes are not paid on these amounts.

Payment based on the average salary of a business trip employee

For each working day of departure, payment is made according to average earnings. Salary payments are provided in some cases for comparison.

The employer calculates the average daily earnings for a period of one year. With a monthly salary of 10 thousand rubles. (120 thousand rubles per year) the calculation will look like this: 120 thousand: 12: 29.4 (average monthly number of days) = 340 rubles. However, this formula is relevant only for those employees who have fully worked the pay period. If there were months when a person did not work all the days, then the calculation will be performed differently.

When is an additional payment for travel allowance possible?

The average earnings may be less than the salary, and therefore it is not profitable for workers to go on business trips in such cases. Therefore, according to the internal rules of some organizations, additional payment is provided. The calculation of the additional payment is determined very simply - based on the size of the salary itself. Thus, it is not necessary to substitute into the calculation formula average monthly earnings employee, and his current salary.

Other surcharges are related to expenses that relate to business travel. All these expenses must be documented by employees. Some employers set additional payments for meals and even for cultural entertainment of the employee during the trip. However, this must be specified in the local documentation.

How do I pay for a business trip on a day off?

An interesting question for workers and employers is how business trips on weekends are paid according to the Labor Code. Since, according to the Labor Code of the Russian Federation, a day off is a day when an employee can manage his time at his own discretion, if a business trip falls on this day, the employer will have to comply with the norms of Article 113.

If the employee was on the road on a day off, then this is also taken into account. Thus, when traveling on business trips on weekends, employees are guaranteed increased pay. In this context, increased pay means at least double the amount (Article 153). If the employee wishes, instead of double pay, he can be given an additional day of rest.

Payment for business trips on holidays

In relation to holidays, absolutely the same rules apply as for weekends. If a particular day is considered a holiday, and the employee is on a business trip at this time, then the employer will compensate him for this with double pay - this rule applies to both the hourly rate and the daily rate.

Under certain circumstances, it is possible to pay a one-time payment for a business holiday. This is possible if the employee receives a day of rest in the future. However, such a situation can become relevant only with the consent of the employee.

They are sent to another location to perform a specific task, and the manager enters into a special type of labor relationship with them. At the same time, traveling work and business trips are two different things.

Business trips are regulated by a whole set of regulatory documents, among which:

  • Instructions of the Ministry of Finance together with Government Resolutions
  • Tax code
  • Labor Code

Each of these documents explains certain issues regarding business trips.

What do the payments consist of?

The most important article related to in this case– a group of expenses necessary for the employee to carry out instructions:

  • To get to the business trip location
  • In connection with registration of lease for residential premises
  • Daily nature
  • Any other group of expenses, if it is agreed in advance with the management of the enterprise

Calculate based on salary or average earnings?

Local local acts also stipulate all amounts that are paid in excess of the required minimum.

There are many issues that should be included in local travel regulations:

  1. Additional standards, if their adoption does not worsen the situation of business travelers compared to current standards.
  2. Information with rules of conduct individually for those who go on business trips.
  3. Necessary ones, which are provided after the trip.
  4. Algorithm of interaction between an employee and his managers.
  5. Magnitude due payments, the order in which they are listed.

The employment and collective agreement may contain additional provisions regarding business travel.

General payment scheme for travel allowances

The basis for receiving additional payments is recalculation of amounts that were previously allocated.

About specific days and their payment

The time for paying the daily allowance is calculated based on documents along with the advance report. It is easy to find information on arrival and departure dates and period of stay in your hotel bill. Travel documents perform the same function.

Per diem payments occur on individual business trip days. This means that only the days actually spent at the place of stay are taken into account.

As for payment at the average level, it is calculated according to the work schedule. Only the receiving party fills out such a schedule.

We calculate average earnings

In this case, actions are performed in the sequence determined by regulations:

  • The total amount is calculated based on the previous 12 months preceding the business trip.
  • If there are deductions that are not included in the salary, they are excluded from the formula. This concerns sick leave, vacations.
  • Based on the last 12 months, the days actually worked are determined. Except for no-shows workplace.
  • Average wages are the result of dividing the total earnings for one year by the days worked over the same period of time.

About daily allowances. Time tracking

When an employee arrives at a business trip, he is subject to the internal regulations in force at the receiving party.

When the employee returns, he submits his time sheet. The document is filled out at the place of business trip.

In this case, the individual work schedule drawn up for the employee at the main place is taken into account.

Fixed amounts are transferred to such employees for each day. This is one of the mandatory guarantees.

For the total number of days, include the following information:

  1. Every day while the employee was at work. Not excluding weekends and holidays.
  2. All days that the employee was at the place of arrival.

The legislation establishes a minimum required size daily payments – it is equal to 700 rubles. For business trips abroad, payments increase to 2,500 rubles.

The management of the enterprise may pay daily allowances higher than those established by the standards. The main thing is that the amounts of additional payments are fixed in local acts. Travel employees do not report on used daily allowances.

Expenses. How to properly reimburse?

Cash is expected only for expenses within reasonable limits, if available documentary evidence. In addition, compensation is paid for expenses that were not planned in advance. In this case, it is important to confirm the need for them.

Cash registers and gas station receipts are presented in situations involving the use of personal transport. If the travel employee used other means of transportation while traveling, the appropriate tickets must be presented.

There is no separate item for food in the lists of expenses. Such expenses belong to the group of so-called “daily allowances”.

There are no established standards for housing that is rented during a business trip. But there is one condition that is important for this group of expenses - economic benefit. Even the insurance fee may be accepted for payment. Although it is not included in the mandatory expenses, this investment is taken into account when calculating tax fees. As for reimbursement of the cost of luggage, this is a purely individual matter.

Each case is considered individually, taking into account production needs, economic benefit solutions.

For most workers, a business trip is a great opportunity to combine business with pleasure: work hard (and earn money), and then working day get impressions of a new city or even another country. And all at the expense of the company. However, the employer sends employees not to see the sights, but to work, carrying out instructions from management. Any work outside the organization can be considered a business trip if the nature of the employee’s activities does not require constant travel. That is, traveling on work matters within one’s own city, if properly documented, is also a business trip. While the employee performs his official assignment, the employer retains his job, salary and guarantees payment of travel allowances (Article 167 of the Labor Code of the Russian Federation).

What is included in travel expenses

An employer who sends an employee to work outside the organization is obliged to compensate him for the following expenses:

  • pay wages for the entire time of absence from the workplace due to departure (for all working hours, according to the schedule of the main place of activity, days while the employee is on a business trip and on the road);
  • pay for travel to and from your place of stay (travel on all types of transport, with the exception of taxis, ticket booking fees, insurance premium for passenger insurance, bed linen);
  • pay for a hotel or rental housing (the cost of a hotel room or renting an apartment, food and additional services, if they are included in the general bill for accommodation without being listed as a separate line);
  • list the daily allowance (based on each business trip day and travel time, with the exception of one-day business trips or the employee’s ability to return home every day);
  • compensate for additional expenses that the business traveler incurred in agreement with management (payment for participation in business events, translation services and other expenses).

Travel documents

Payment of travel expenses is made on the basis of a complete, correctly executed set of documents. Before the employee leaves, the employer, for its part, forms:

  • official assignment;
  • an order to organize a business trip for an employee to carry out management assignments;
  • travel certificate with a record of the employee’s departure time.

An employee returning from a business trip is required to provide to the accounting department within three days:

  • travel certificate with notes on arrival/departure at the place of business trip and time of return to work;
  • an advance report with a list of expenses incurred and the amount due to be paid to the employee or deducted from his salary (if the entire advance has not been spent);
  • documents confirming expenses (transport tickets, receipts, invoices), which are glued onto A4 sheets and attached to the expense report;
  • a report on the performance of a work assignment on a business trip, signed by immediate superiors.

Calculation of travel allowances

When determining the amount of payments, the employee's time on a business trip is calculated. The start day of a business trip is considered to be the day of departure from the location, including the time required to get to the airport, train station, station (if they are located outside settlement). Accordingly, the end day is the day on which the business traveler arrived at the place of his main work. Taking into account the duration of the trip, the number of days that the business traveler had to work during this time at a permanent workplace is calculated.

Labor legislation provides for payment of travel allowances based on average earnings. Since the average salary is calculated based on actual wages for the previous 12 calendar months, it may turn out that the average salary is significantly less than the current one, in which case the employee loses money. The employer has the right to compensate the employee for this difference, based on the internal documents of the organization and the collective agreement. Thus, by law the employee is guaranteed payment mandatory minimum in the amount of average earnings, and additional payments to the current level - in accordance with the local regulations of the company. As a rule, employers pay the maximum possible amount, since deterioration financial condition due to a business trip infringes on the rights of the employee.

If everything is clear with working days, then what to do with weekends that fall during a business trip? Here the payment procedure is as follows: if, while on a business trip, an employee rests on weekends and holidays, his average earnings are not retained. If an employee, in accordance with the order, has to go to work, then payment for travel allowances on weekends is made in double amount, based on the employee’s salary, or once, but with time off. Refusal to pay for days off if an employee is on the way to/from a business trip on the basis that he was not performing work duties at that time is unlawful. Travel time is also paid at double the hourly rate for actual hours spent traveling.

As for daily allowances, the employer determines their amount independently by its local regulations. Daily allowances exceeding the standard established Tax Code(700 rubles per day in Russia and 2,500 rubles on foreign business trips) are subject to personal income tax (for the excess amount).

Documented expenses for travel and housing are reimbursed in full; if documents for expenses are not provided, they are reimbursed at the minimum or standard cost. The employee also receives compensation for additional costs associated with the performance of an official task: entertainment expenses, entrance tickets to events, and others. Compensation for all these expenses does not constitute income to the employee, therefore income tax it is not paid from it. Food and personal expenses in transport and hotel, if they are invoiced separately (not included in the cost of travel and accommodation), are paid from the employee’s daily allowance. The employer can voluntarily reimburse the employee for such expenses, but then personal income tax will be withheld from them.

Reimbursement of travel expenses, with the exception of certain cases provided by law, is not subject to unified social tax and pension contributions. The employer has the right to deduct this amount from his taxable profit.

Business trip abroad

The specifics of paying for business trips abroad are related to the calculation of daily allowances and expenses incurred in foreign currency. Payment of daily allowances is made according to the standards established by government regulations No. 93 of 02/08/2002 with subsequent amendments and No. 812 of 12/26/2005 (for budgetary organizations).

Before departure, the employee receives an advance, calculated according to the travel estimate, in the form of cash or by transfer to a plastic card, or in other ways, including rubles. From the moment of leaving Russia, daily allowances are accrued according to the norms of the country of arrival; upon entering the territory of Russia - similarly, in reverse order. The day the daily allowance amount is changed is determined by the border crossing stamp. If a business traveler moves from one country to another, the daily allowance is calculated according to the standards of each country separately. When there are no stamps in the passport (as when traveling in Schengen countries), the fact of crossing the border is confirmed by other documents, such as tickets.

Commercial organizations can determine their own daily allowances for foreign business trips, but they must not be less than the legally established standards. These standards are fixed in the internal regulations of the company.

Daily allowances over 2,500 rubles per day are subject to income taxation, and taxes are not withheld from reimbursement of travel expenses. Travel and accommodation abroad are paid for actual costs incurred in accordance with the supporting documents provided. Additionally, the employer reimburses the employee for expenses such as:

  • registration of a foreign passport and visa;
  • insurance for those traveling abroad;
  • telephone conversations;
  • fees for currency exchange and check cashing;
  • baggage allowance not exceeding 30 kg;
  • other expenses agreed with management.

An advance report is provided by an employee returning from abroad within ten days. Attached to it:

  • expenses documents;
  • copies of pages of a foreign passport with customs marks;
  • detailed trip report.

The unspent balance of the accountable currency is returned to the enterprise's cash desk or the advance is overspent by any in a convenient way reimbursed to the employee.

Almost no organization in its entrepreneurial activity cannot do without sending employees on business trips. - travel of an employee by order of the employer for a certain period of time to carry out an official assignment out of place permanent job(Article 166 of the Labor Code of the Russian Federation). Let us recall that the place of permanent work should be considered the location of the organization (a separate structural unit of the organization), the work in which is stipulated by the employment contract (clause 3 of the Regulations 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 - Regulations on business trips)).

Note. The average earnings for the period the employee is on a business trip, as well as for days on the road, including during a forced stop, are retained for all days of work according to the schedule established by the sending organization (clause 9 of the Regulations on Business Travel).

We note that at present the Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Russian Central Council of Trade Unions dated 04/07/1988 N 62 “On official business trips within the USSR” (hereinafter referred to as the Instruction) also remains in force, which is valid to the extent that does not contradict the Labor Code of the Russian Federation and the Regulations on business trips.
When sending an employee on a business trip, he guaranteed(Article 167 of the Labor Code of the Russian Federation):
- maintaining a place of work (position);
- payment of average earnings during a business trip;
- reimbursement of expenses related to business trips.

Average earnings

Average salary (average earnings) for all cases of determining its size, provided for by the Labor Code of the Russian Federation, it is calculated in accordance with the Regulations on the specifics of the procedure for calculating the average wage (approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922, hereinafter referred to as Regulation N 922).
When calculating the average salary, everything included in the wage system is taken into account types of payments, used by the employer, regardless of the sources from which they are produced. Such payments include, in particular:
- wages accrued to the employee:
- according to tariff rates, salaries (official salaries) for time worked;
- for work performed at piece rates;
- for work performed as a percentage of revenue from sales of products (performance of work, provision of services) (or commission);
- wages paid in non-monetary form;
- allowances and additional payments to tariff rates, salaries (official salaries) for professional skills, class, length of service (work experience), etc.;
- payments related to working conditions, including:
- conditioned by regional regulation of wages (in the form of coefficients and percentage bonuses to wages);
- increased wages for hard work, work with harmful and (or) dangerous and other special conditions labor, for work at night, on weekends and non-working holidays, overtime;
- bonuses and rewards provided for by the remuneration system;
- other types of wage payments used by the employer.
In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains his average salary. At the same time, in the collective agreement, local normative act Other periods may be provided for calculating average wages, if this does not worsen the situation of workers (paragraph 6 of Article 139 of the Labor Code of the Russian Federation).

Note. The procedure for calculating average earnings is the same for all employees of the organization, including part-time workers (clause 19 of Regulation No. 922).

Using the possibility of establishing another (its own) billing period, different from 12 calendar months, obliges the employer to calculate average earnings twice - for its billing period and for 12 calendar months. To ensure that the employee’s situation does not worsen, a comparison of the amounts received will be required, and the larger value should be selected.
Thus, to determine average earnings it is necessary to determine:
- billing period, actual number of days (or hours) worked, excluding periods not included in the calculation;
- the amount of actual wages used in the calculation.
To determine the actual salary, it will be necessary to exclude payments that are not classified as payments for the performance of labor functions, as well as take into account the features of recalculations or inclusions of payments in accordance with clauses 3, 6 - 8, 12, 15 - 18 of Regulation No. 922.
Let us remind you that when calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if the employee:
- received temporary disability benefits or maternity benefits;
- did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
- did not participate in the strike, but due to this strike was not able to perform his work;
- was released from work in other cases with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation;
- he was provided with additional paid days off to care for disabled children and people with disabilities since childhood, -
and he also retained his average earnings in accordance with the legislation of the Russian Federation (clause 5 of Regulation No. 922).
It is not uncommon for employers to provide employees with unpaid leave. Such leave may be granted to an employee for family reasons and other good reasons according to his written application (Article 128 of the Labor Code of the Russian Federation). However, its duration is determined by agreement between the employee and the employer. Since release from work in this case occurs in accordance with the labor legislation of the Russian Federation, this time should be excluded from the billing period.
The procedure for accounting for bonus payments to employees is explained in Letter of Rostrud dated October 23, 2007 N 4319-6-1. Officials divided bonuses into those included in the remuneration system and those not included in it.
The former are paid subject to achievement of results, which entitles employees to receive a bonus. All bonuses accrued in the billing period, provided for by the remuneration system and enshrined in the regulations on remuneration or regulations on bonuses, are taken into account when calculating the average salary.
Bonuses not provided for by the remuneration system are in the nature of a one-time incentive and are paid at the unilateral discretion of the employer. Incentive bonuses are a right and not an obligation of the employer, therefore its conditions are determined by the employer independently and do not require a pre-formalized basis. Such bonuses, unlike those provided for by the remuneration system, are not taken into account in the average employee’s earnings.
When determining average earnings bonuses and rewards are taken into account in the following order (clause 15 of the Regulations):
- monthly bonuses and rewards - in the amounts actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;
- bonuses and remunerations for a period of work exceeding one month:
- in the amounts actually accrued in the billing period for each indicator, if the duration of the period for which they are accrued does not exceed the duration of the billing period, or
- in the amount of the monthly part for each month of the billing period, if the duration of the period for which they are accrued exceeds the duration of the billing period.

Example 1 . The employee is sent on a business trip from February 15 to 18, 2011. In 2010, the employee was awarded bonuses at the end of each quarter - in April, July, October, and a bonus for the fourth quarter - in January current year.
The calculation period for calculating average earnings is the period from February 2010 to January 2011. In this case, when calculating average earnings, the bonus for the first quarter of 2010, accrued in April, can be taken into account only in the amount of 2/3 due to February and March of this year, bonuses for the 2nd, 3rd and 4th quarters are taken into account in full.

In addition to bonuses, employees are paid remuneration based on the results of work for the year, a one-time remuneration for length of service (work experience), as well as other remunerations based on the results of work for the year. Their inclusion in average earnings should be taken into account regardless of the time of accrual, even if it was made at the end of the billing period.
The above situations with the inclusion of bonuses and remunerations in average earnings relate to cases when the employee has fully worked the pay period. However, such situations are quite rare. If the time falling within the billing period is not fully worked or it includes periods that are not included in the calculation of average earnings in accordance with clause 5 of the Regulations, then bonuses and remunerations are taken into account in proportion to the time worked in the billing period (paragraph 5 of clause 15 Regulations).

Example 2 . Let's add the condition of example 1: in December 2010, the employee was paid remuneration based on work results in the amount of 27,500 rubles. During the billing period, the employee was on sick leave for 9 working days, on a business trip for 16 working days, and on regular vacation for 20 working days. The organization has a five-day work week.
During the billing period, the employee worked 204 working days at the workplace (249 - (9 - 16 - 20), where 249 (19 + 22 + 22 + 19 + 21 + 22 + 22 + 22 +21 + 21 + 23 + 15) - number of working days in the billing period according to the norm). Accordingly, when calculating average earnings, remuneration at the end of the year will be taken into account in the amount of 22,530.12 rubles. (RUB 27,500 / 249 days x 204 days).

If the employee worked part-time working period, for which bonuses and remunerations are accrued, and they were accrued in proportion to the time worked, then when determining average earnings they should be taken into account based on the amounts actually accrued in the manner established by clause 15 of the Regulations (paragraph 6 of clause 15 of the Regulations).
When promoted in an organization (branch, structural unit) tariff rates, salaries (official salaries), monetary remuneration, the average earnings of employees increase in the following order.
If the increase occurred during the billing period, then the payments taken into account when determining average earnings and accrued in the billing period for the period of time preceding the increase are increased by coefficients that are calculated by dividing the tariff rate, salary (official salary), monetary remuneration established in the month of the last increases in tariff rates, salaries (official salaries), monetary remuneration, by tariff rates, salaries (official salaries), monetary remuneration established in each month of the billing period.

Example 3 . Let's add the condition of example 1: the organization increased employee salaries three times during 2010 - from March 1, from August 1 and from December 1. The employee's salary before the first increase was 15,000 rubles, from March 1 - 18,750 rubles, from August 1 - 22,500 rubles, from December 1 - 25,000 rubles. The employee worked all months of the pay period in full.
The increase coefficient is determined by dividing the amount of the official salary established in the month of the last salary increase by the value of the salary established in each month of the billing period. Based on this, the indexation coefficients will be:
- 1,667 (25,000: 15,000) - for income received before the first increase;
- 1.333 (25,000: 18,750) - for income received in the period between the first and second increase;
- 1.111 (25,000: 22,500) - for income received in the period between the second and third increase.
Thus, the first coefficient is applied to payments for February, the second - to payments for March - July inclusive, the third - to payments for August - November inclusive.
Based on this, actual earnings, taking into account the salary increase for calculating average earnings, will be 299,963.75 rubles. (15,000 RUR/month x 1,667 x 1 month + 18,750 RUR/month x 1,333 x 5 months + 22,500 RUR x 1,111 x 4 months + 25,000 RUR/month x 2 months).
Since the employee worked 249 working days in the billing period, his average daily earnings will be 1,204.67 rubles/day. (RUB 299,963.75 / 249 days).
The average earnings of an employee on a business trip are determined by multiplying the average daily earnings by the number of working days (according to the organization’s schedule) while he is on a business trip - 4818.68 rubles. (RUB 1,204.67/day x 4 days).

If the increase occurred after the billing period before the occurrence of an event associated with the preservation of average earnings, then the average earnings calculated for the billing period increase.

Example 4 . Let's add the condition of example 3: from February 1, 2011, the organization made another salary increase, the official salary of the posted employee became 27,500 rubles.
The salary increase occurred after the pay period, but before the date the employee was sent on a business trip. Therefore, the average earnings calculated for the billing period are 4818.68 rubles. must be increased by an increase factor of 1.1 (27,500: 25,000). Consequently, the employee is entitled to 5,300.55 rubles for business trips. (RUB 4,818.68 x 1.1).

If the increase occurred during the period of maintaining average earnings, then part of the average earnings is increased from the date of increase in the tariff rate, salary (official salary), and remuneration until the end of the specified period.

Example 5 . Let's slightly change the condition of example 4: the salary increase was made on February 17, 2011.
Since the salary increase occurred while the employee was on a business trip, the average earnings from the date of the salary increase (that is, for February 17 and 18) should be increased by an increase factor of 1.1. Taking this into account, the employee is entitled to accrue 5,059.61 rubles for business trips. (1204.67 rub/day x 2 days + 1204.67 rub/day x 1.1 x 2 days).

If when increasing in the organization (branch, structural unit) tariff rates, salaries(official salaries), monetary remuneration, the list of monthly payments to tariff rates, salaries (official salaries), monetary remuneration and (or) their amounts is changed, then average earnings increase by a factor equal to the quotient of dividing the newly established tariff rates, salaries (official salaries ), monetary remuneration and monthly payments for previously established tariff rates, salaries (official salaries), monetary remuneration and monthly payments.
When increasing average earnings, tariff rates, salaries (official salaries), monetary remuneration and payments established to tariff rates, salaries (official salaries), monetary remuneration in a fixed amount (interest, multiple) are taken into account. Payments established for tariff rates, salaries (official salaries), and monetary remuneration, which are determined by a range of values ​​(as a percentage, multiple), are not taken into account.
Payments that are set in absolute amounts are not indexed when calculating average earnings (paragraphs 4, 5 and 6 of clause 16 of the Regulations).

Example 6 . Let us add the condition of example 1: in the organization, from February 1, 2011, the remuneration system was changed, as a result of which the official salaries of employees and monthly payments, set at a fixed percentage of official salaries, increased. Before switching to new system wages the employee had a salary of 25,000 rubles. and monthly payments to official salaries in the amount of 10%. After the increase, his official salary became 27,500 rubles, the amount of monthly payments increased to 12.0%, in addition, additional monthly payments were introduced for another indicator in the amount of 4.0% of the official salary.
In accordance with the new remuneration system introduced on February 1, the total amount of employee remuneration per month began to amount to 31,900 rubles. (27,500 + 3300 + 1100), where 27,500 rub. - official salary, 3300 rubles. (RUB 27,500 x 12.0%) - monthly payments, RUB 1,100. (RUB 27,500 x 4.0%) - additional monthly payments.
Before the transition to the new remuneration system, the employee had an official salary of 25,000 rubles. and monthly payments to official salaries in the amount of 10%, that is, his income was 27,500 rubles. (RUB 25,000 + RUB 25,000 x 10%).
Based on this, the indexation coefficient is 1.16 (31,900: 27,500).
The salary increase occurred after the pay period, but before the date the employee was sent on a business trip. Therefore, the average earnings calculated for the billing period must be increased by an increase factor of 1.16.

It is possible that the size of the salary increase in the organization is not the same for all employees, but varies. For example, promotion occurs depending on the structural unit to which a particular employee belongs. In this case, it is necessary to calculate indexation coefficients for each employee separately.
As you can see, the calculation of average earnings is associated with the complexity of the calculation itself. The calculation, in accordance with Regulation No. 922, is somewhat complicated (the authors of the regulation, when developing it, most likely tried to take into account as many indicators as possible so as not to harm the interests of the employee) and requires a lot of time. Small enterprises that have only a few counting staff and that do without automated programs especially feel this.

Calculation from salary

To make the calculation easier, some employers decide to pay employees sent on business trips amounts calculated based on their official salaries. Wherein this condition they are included in the employment contract and (or) in the collective agreement or local regulation.
However, collective agreements, agreements, and employment contracts cannot contain conditions that reduce the level of worker guarantees compared to the established ones labor legislation and other regulatory legal acts, containing norms labor law. The norms of local regulatory acts that worsen the situation of workers in comparison with 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 conditions. But again, they should not worsen the employee’s position in comparison with established labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements, local regulations (Article 57 of the Labor Code of the Russian Federation).
As we can see, labor legislation establishes a guaranteed minimum amount of payments to an employee on a business trip, while the employer, in turn, can provide in a local regulatory act the obligation to pay the employee the average salary for the time he is on a business trip, and in the case where the amount of average earnings is less than the salary employee for the same period, make an additional payment to him up to the current salary, or pay directly the salary.
In this case, the employer fully respects the interests of the employee, since while on a business trip the employee continues to perform his job function and must be paid wages, however, taking into account the requirements of Art. 167 of the Labor Code of the Russian Federation, its amount cannot be lower than average earnings calculated in the prescribed manner.
Otherwise, paying current wages instead of average earnings is a violation of labor laws. And during an inspection, the labor inspectorate may fine you (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 from 1000 to 5000 rubles.
It would seem that the average earnings will always be greater than the amount calculated based on the salary. Indeed, when calculating the average salary, as mentioned above, we take into account, in particular, bonuses and rewards provided for by the remuneration system. And their total will always exceed the salary.
Again, when tariff rates and salaries increase in an organization (branch, structural unit), the average earnings of employees increases depending on when it happened this increase- during the billing period, after the billing period before the occurrence of an event that is associated with maintaining average earnings, or during the period of maintaining average earnings. Only payments set in absolute amounts and payments set in relation to tariff rates, salaries (official salaries), and monetary remuneration, which are calculated based on a range of values, are not increased.
Even if during the entire billing period the employee’s accruals were equal to his official salary (that is, there were no additional payments, bonuses, etc.), the average earnings will be greater than the amount calculated based on the salary.

Example 7 . The employee was sent on a business trip from April 18 to April 21 of this year; he worked the remaining 17 working days this month entirely at his workplace. The employee's salary is 27,500 rubles. It was installed in October 2008. The organization operates on a five-day working week. In April 2011, according to the production calendar, there were 21 working days. The regulations on remuneration in the organization provide for the possibility of paying for business trip days based on salary if the average earnings are less than the current salary.
In the billing period (April 2010 - March 2011), the employee was on vacation from November 1 to November 29, so he was credited 303,809.52 rubles. (27,500 rubles/month x 11 months + 27,500 rubles: 21 days x 1 day), where 21 is the number of working days in November. He worked 229 days in this period (22 + 19 + 21 + 22 + 22 + 22 + 21 + 1 + 23 + 15 + 19 + 22), where 22, 19... 19, 22 is the number of days worked in each calendar month of the billing period.
The average daily earnings of an employee for the billing period will be 1326.68 rubles/day. (RUB 303,809: 229 days). The daily part of an employee’s salary in April is 1309.52 rubles/day. (RUB 27,500 / 21 days).
Since the daily part of the salary is less than the average daily earnings (1309.52< 1326,68), то рабочие дни командировки, в соответствии с ТК РФ, надлежит оплачивать исходя из среднего дневного заработка. Следовательно, работнику за дни командировки необходимо начислить 5306,72 руб. (1326,68 руб/дн. x 4 дн.).
For 17 days worked in the workplace in April, the employee is entitled to 22,261.90 rubles. (RUB 27,500: 21 days x 17 days).
In total, in April the employee will be credited with 27,568.62 rubles. (22,261.90 + 5306.72). And this amount exceeds his monthly salary (27,568.62 > 27,500).

However, there are exceptions. And they occur in months in which there are 20 or fewer working days, since in 2011 the average monthly number of working days, taking into account which average earnings are calculated, is 20.67 days/month. (248 days: 12 months), where 248 is the number of working days in 2011. This means that the cost of a working day, calculated based on the salary, will be higher in such months. This year these are January (15 working days), February (19) and May (20). (In 2010, the average monthly number of days was 20.75 days/month (249 days/12 months), and there were less than 20 working days in the same months - January, February and May.)

Example 8 . Let us slightly change the condition of example 7: the employee was sent on a business trip from February 15 to 18 of the current year, and worked the remaining 15 working days entirely at the workplace. In February 2011, according to the production calendar, there were 19 working days. In the billing period (February 2010 - January 2011), he was credited with the same 303,809.52 rubles. (27,500 rub./month x 11 months + 27,500 rub./21). He also worked 229 days in this period. (19 + 22 + 22 + 19 + 21 + 22 + 22 + 22 + 21 + 1 + 23 + 15).
The average daily earnings of an employee for the billing period is 1326.68 rubles/day. (RUB 303,809: 249 days). The daily part of an employee’s salary in February of this year is 1,447.37 rubles/day. (RUB 27,500 / 19 days).
Since the daily part of the salary is greater than the average daily earnings (1447.37 > 1326.68), then, according to the wage regulations, working days of business trips are paid based on the salary. Consequently, the employee must be credited 5,789.47 rubles for the business trip days. (RUB 1,447.37/day x 4 days).
For 15 days worked in the workplace in February, the employee is entitled to 21,710.53 rubles. (RUB 27,500: 19 days x 15 days).
Thus, in February the employee will be paid the full salary - 27,500 rubles. (21,710.53 + 5,789.47).
If an employee’s business trip days were paid in the amount of average earnings, then this month his accruals would amount to only 27,018.05 rubles. (RUB 21,710.53 + RUB 5,307.52 (RUB 1,326.68/day x 4 days)). As you can see, there is a “saving” - 418.95 rubles. (27,500 - 27,018.05).

Thus, if an organization produces additional payment before salary To ensure that employees do not lose wages, they will need to pay extra only for business trips that are issued in the specified months.
It is possible that the amount calculated from the salary will be greater than the average earnings even if the employee’s salary is increased individually.

Example 9 . Let’s add the condition of example 7: from April 1, the employee’s salary was increased to 30,000 rubles.
The daily portion of an employee’s salary in April is 1,428.57 rubles/day. (30,000 rubles: 21 days) - exceeds his average daily earnings for the billing period (1428.57 > 1326.68). Based on the provisions of the adopted local act, the employee’s business trip days are paid based on his new salary. Consequently, for the days of the business trip, the employee is subject to accrual of 5,714.28 rubles. (RUB 1,428.57/day x 4 days).

The presence in the local regulatory act adopted by the organization (on remuneration, on business trips) and in the employment contract of a provision on payment for the time spent on a business trip based on the size of the salary of the traveler, with the caveat that this provision is used if the amount of the employee’s average earnings , calculated based on a billing period of 12 calendar months, will be less, allowing the employer to make an additional payment of average earnings to the employee’s salary.
Rostrud, agreeing that in some cases the current salary may be higher than the average earnings calculated in the prescribed manner, still insists on the need to pay for the days the employee is on a business trip the average earnings determined in the manner established by law (Rostrud Letter dated 05.02 .2007 N 275-6-0).
Specialists from the Russian Ministry of Health and Social Development are more loyal to the employee. If an employee’s average earnings during a business trip turn out to be lower than his current salary, then, in their opinion, it is possible to provide for additional payment to the employee before his actual earnings. But such a payment procedure must be determined in a local regulatory act of the organization (for example, in the regulations on remuneration) or a collective agreement, since it is not directly provided for by the labor legislation of the Russian Federation.

Taxation of surcharge

For the purposes of ch. 25 of the Tax Code of the Russian Federation, the taxpayer’s expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances. Labor costs also include compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, employment agreements (contracts) and (or) collective agreements(Article 255 of the Tax Code of the Russian Federation).
If additional payments to employees who were on a business trip of a production nature are provided for in a local regulatory act, then, according to financiers, the taxpayer has the right to take into account the costs of calculating such payments in labor costs for the purpose of taxing the profits of organizations (Letters of the Ministry of Finance of Russia dated November 18, 2008 N 03-03-06/1/638, dated 09/26/2008 N 03-03-06/1/548, dated 05/26/2008 N 03-03-06/1/335).
When an organization makes an additional payment to employees for the time they are on a business trip up to the current salary (if it exceeds the average salary), the amount of this additional payment is calculated as a payment to an individual By employment contract, is subject to insurance premiums by virtue of clause 1 of Art. 7 Federal Law dated July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds." Consequently, insurance contributions to state extra-budgetary funds are calculated from the total amount of payment for business trip days.
From January 1, 2011, the object of taxation of contributions for industrial injuries are payments and other remuneration accrued in favor of insured persons within the framework of labor relations and under civil contracts, if the terms of the contract oblige the insurer to pay insurance premiums (Article 20.1 of the Federal Law of July 24 .1998 N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases"). Since the surcharge in question is such a payment, it is necessary to charge insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.

End of example 8. Let's add the condition of the example : the organization pays insurance contributions to state extra-budgetary funds in the general manner, the rate of contributions for compulsory insurance against industrial accidents for the organization is 0.5%.
In February, taking into account payment for the days of the business trip, which also included additional payment up to the official salary (481.95 rubles), the employee was credited 27,500 rubles. This amount was used to accrue insurance premiums for the mandatory:
- pension, medical and social insurance - 9350 rubles. (RUB 27,500 x (26% + 2.9% + 3.1% + 2.0%));
- accident insurance - 137.50 rubles. (RUB 27,500 x 0.5%).
When calculating income tax for the first quarter of 2011, labor costs included the amount of additional payment up to the official salary.
This additional payment is recognized as the employee’s income, which is subject to personal income tax.

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