Payroll calculation on a business trip. How travel allowances are paid: advance payment calculation. How is travel time paid?

Expenses for employee travel are a significant part of the company's costs, affecting the results of the company as a whole. Therefore, it is extremely important to correctly prepare all the necessary supporting documents for a business trip, and it is equally important to take into account all expenses when paying for a business trip, correctly reflecting them on the relevant cost items. Let's find out how a business trip is paid in 2017.

Payment for travel allowances

Let's consider what expenses are classified as travel expenses. In paragraph 1 of Art. 264 of the Tax Code of the Russian Federation provides a list of costs recognized as expenses when calculating income tax (PIT). An employee sent on a business trip is paid:

Per diem, which is compensation for the inconvenience associated with living away from home, for each calendar day. The company sets the daily allowance amount independently and fixes it with internal local acts or a collective agreement. The law provides for maximum daily allowance rates that are not subject to personal income tax (Ab. 12, Clause 3, Article 217 of the Tax Code of the Russian Federation) - when traveling within the country they amount to 700 rubles, abroad – 2500 rubles. For example, if an enterprise has determined the daily allowance rate for the Russian Federation at 1200 rubles, then from a difference of 500 rubles. will have to withhold personal income tax;
Travel expenses in both directions, including by taxi, company or personal vehicle. The full cost of travel is taken into account, including carrier service fees, bed charges, etc.;
Living expenses, including renting an apartment at the place of business trip. Includes costs for renting housing, paying for hotels and Additional services provided for in the price list;
Other costs taken into account by order of the employer. For example, the cost of issuing a voluntary health insurance policy for the duration of a business trip, using a rented car, taxi or Aeroexpress, VIP lounge services at airports and train stations, expenses for sending luggage, etc. If these expenses are confirmed by the relevant documents, they can be taken into account when calculating the TNP and simplified tax

How are travel expenses paid, and what documents are the basis for this?

With the ability not to issue the previously mandatory travel certificate and official assignment, the process of documenting a business trip has been significantly simplified. Today, sending an employee on a business trip requires only a written order from the company’s management. The order form can be developed within the company or use the standard T-9. This document specifies the purpose and timing of the trip, and indicates the necessary nuances, for example, if a business trip is planned using personal or official transport.

Payment of travel expenses in 2017 is made in two stages:

Before the trip, an advance is issued with a note in the advance report of the unified form 0504505, approved by order of the Ministry of Finance of the Russian Federation on March 30, 2015 No. 52n;
Upon arrival, the employee enters all expenses into the advance report, attaches supporting documents, and submits the document to the accounting department.

How are travel allowances paid: advance payment calculation

So, before sending an employee on a business trip, he needs to pay an advance. Its size is made up of approximate cost travel, housing rental costs and daily allowances for business trips. The advance is issued in cash from the company's cash desk or transferred to bank card specialist The company can pay expenses (for example, the cost of travel or a hotel room) by bank transfer. In this case, the amount of the advance will be reduced by the amount of costs already incurred.

Payment of travel expenses in advance, example:

Specialist of Gorki LLC (Tver) Roshchin R.T. sent on a business trip to Perm for 5 calendar days from 14th to 18th August 2017.

The company paid for railway travel in both directions by transfer from the current account and booked, but did not pay for, a hotel room for 3 days for 3,300 rubles. in a day. The company's collective agreement sets the amount of daily allowance - 700 rubles. in a day. The advance amount is:

of daily allowance 3500 rub. (700 x 5 days);

living expenses 9900 rub. (3300 x 3 days)

The total advance amount will be 13,400 rubles. The accountant makes an entry for this amount:

D/t 71 K/t 50.

Acceptance of travel expenses for accounting

Upon arrival from a business trip, the employee is obliged to report the expenses incurred and confirm them with documents within three days. The days of a business trip are confirmed by presenting travel documents. If a personal car was used, the employee must attach to the report a memo with documents confirming the costs - gas receipts, etc.

Housing rental expenses are confirmed by providing hotel receipts, apartment rental agreements, etc. Other expenses must also be provided with documentary evidence.

Let's consider an example based on the initial data of the previous one: how business trips are paid if the employee incurs expenses that exceed the advance received. A specialist from Gorki LLC returned from a business trip and submitted a completed advance report on August 21st. Costs incurred:

daily allowance in the amount of 3500 rubles;

hotel accommodation 9900 rub.;

receipt for baggage packing in the amount of 1000 rubles;

receipt for luggage transportation – 1900 rubles;

receipt for travel in a cargo taxi (due to the volume of luggage purchased for the needs of the enterprise) – 600 rubles.

Total business trip expenses amounted to 16,900 rubles. Sample of a completed advance report:

Based on this document, approved by the manager, business trip expenses are taken into account and the accountant fills in the following fields:

Business trip expenses are written off to the production account (D/t 20 K/t 71 in the amount of 16,900 rubles), and the overexpenditure is issued to the specialist from the cash desk in the amount of 3,500 rubles. (D/t 71 K/t 50). Thus, the payment for the business trip has been made, and the expenses have been taken into account.

The billing period is 12 calendar months preceding the month the business trip began, or less if the employee has worked for the company for less than a year.

To calculate travel allowances, only working days are taken into account, and not calendar days, as for calculating vacation pay.

Sick leave, vacations, including without pay, business trips, downtime, etc. are excluded from the calculation period (see Article of the Labor Code of the Russian Federation and clause 5 of the Regulations on the specifics of the procedure for calculating average wages Fast. Government of the Russian Federation).

Example:

Petrova A.A. has been working since 02/10/2006, on 02/25/2014 she was sent on a business trip for 5 days.
There are a total of 247 working days in the billing period (from February 2013 to January 2014). There were excluded periods: in August the sick leave period accounted for 8 working days, and in September the annual paid leave period accounted for 14 working days.
Then 247 - 8 - 14 = 225 days actually worked.

2. Determine earnings for the billing period

The calculation of average earnings includes all payments that are provided for by the wage system, except for sick leave, vacation pay, financial assistance and other social payments (see 2 and 3 of the Regulations on the specifics of the procedure for calculating the average salary of the Permanent Government of the Russian Federation). For details on the accounting features of various bonuses, see paragraph 15 there.

If before or during an employee’s business trip there was an increase in salaries (tariff rates) for the organization (division) as a whole, it is necessary to index the average earnings to calculate travel allowances (see clause 16 of the Regulations on the specifics of the procedure for calculating the average salary of the Permanent Government of the Russian Federation).

Example:

Popova A.A.’s accrual for all months except August and September is 40,000, in August - 26,086.96 rubles, in September - 12,000 rubles. Total for the billing period: (40,000 rubles × 10 months) + 26,086.96 rubles + 12,000 rubles = 438,086.96 rubles.

3. Calculate the average daily earnings and the amount of travel allowances

We divide earnings for the billing period by the number of days actually worked in the billing period. Then we multiply the resulting number by the number of days spent on a business trip. Business trips are subject to personal income tax.

Example:

(438,086.96 / 225) × 5 = 9,735.27 rubles of travel allowance must be paid to A.A. Popova. The employee will be charged personal income tax for this amount.

Additional payment before salary

If the payment for travel allowances based on average earnings is significantly less than the salary that the employee would have received if he had not been sent on a business trip, an additional payment can be made up to the actual earnings.

If such an additional payment is provided for by an employment or collective agreement or a local regulatory act, the tax base for income tax can be reduced by it (see paragraph 25 of Article 25 of the Tax Code of the Russian Federation and letters from the Ministry of Finance and).

However, you should always calculate travel allowances based on average earnings, and then compare them with the salary, so as not to worsen the situation of the employee if it is more profitable for him to receive average earnings.

Weekend business trip

If the days of a business trip coincide with days when the employee has a scheduled weekend, and he did not work on these days, payment is made not according to average earnings, but according to the rules for payment on a day off. If the employee was not involved in work on these days, then they are not paid. And if an employee was involved in work on a business trip on a day off or was on the road, the average earnings for such days are not saved. Weekends are paid at least double or single, but with the right to “take off” the day off later (see Article and the Labor Code of the Russian Federation).

When calculating double payment, you need to focus on the employee’s remuneration system used (see letters from the Ministry of Finance and).

Calculation of daily allowances

For each day of a business trip, including weekends and non-working days holidays, as well as for days on the road, including during a forced stopover, the employee is paid daily allowances (clause 1. Regulation on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation

It often happens that employees go on a business trip or return from it on a day off. How to pay for these days: according to average earnings or double the amount, like working on a day off? Let us examine the issue from the perspective of recommendations from financial departments and judicial practice.

Recording of a webinar about documenting and paying for a business trip; average earnings during a business trip; weekend business trip, one-day business trip; daily allowances for business trips. Let us turn to the opinion of the regulatory authorities set out in the letters.

How are weekends paid on a business trip: the position of the Russian Ministry of Labor

In a letter from the Ministry of Labor and social protection RF dated December 25, 2013 No. 14-2-337 states: “...days of departure, arrival, as well as days of travel during a business trip that fall on weekends or non-working holidays are subject to payment in accordance with Article 153 of the Labor Code of the Russian Federation in no less than double amount, the specific calculation procedure of which depends on the employee’s remuneration system used, or, at the employee’s request, payment for the specified weekend days of the business trip is made in a single amount and at the same time this employee, at a time convenient for him, is given one day of rest for each day off without pay.” This procedure is confirmed by judicial practice.

The position of the Russian Ministry of Labor: the day of departure on a business trip and the day of return from it on a day off should be paid according to the norms of Article 153 of the Labor Code of the Russian Federation, which states: work on a weekend or non-working holiday is paid at least double the amount.

At the request of an employee who worked on a day off or a non-working holiday, he may be given another day of rest. In this case, work on a weekend or a non-working holiday is paid in a single amount, and a day of rest is not subject to payment.

Paying for days off on a business trip: judicial practice

Let's turn to the Solution Supreme Court RF dated June 20, 2002 No. GKPI 2002-663. A few words about the history of the case.

The citizen filed a lawsuit to invalidate paragraphs 1 and 3 of paragraph 8 of Instruction No. 62 dated 04/07/1988 “On business trips within the USSR." The applicant indicated that the contested provisions of the normative legal act do not comply with the Labor Code of the Russian Federation and limit the rights of workers.

Representatives of interested parties from the Ministry of Finance and the Ministry of Labor of Russia objected to the satisfaction of the citizen’s demands. In court they explained that the provisions of the contested normative legal act do not contradict the current legislation Russian Federation and do not violate the rights of employees sent on business trips.

When, by order of the administration, an employee goes on a business trip on a day off, upon returning from the business trip he is given another day of rest in accordance with the established procedure. If the employee does not want to take another day of rest, he is paid as for work on weekends and non-working holidays. Labor Code Article 153 of the Russian Federation provides for wages on weekends and non-working holidays. At the request of an employee who worked on a day off or a non-working holiday, he may be given another day of rest. In this case, work on a non-working holiday is paid in a single amount, and the day of rest is not subject to payment.

The Supreme Court decided to reject the citizen’s stated claim and indicated that when an employee is sent on a business trip or returns from it on a day off, one should be guided by the norms of Article 153 of the Labor Code of the Russian Federation.

It turns out that the situation is not entirely clear. We draw conclusions:

Payments made in accordance with Art. 153 of the Labor Code of the Russian Federation, relate to compensation payments included in wages. Wages are remuneration for work. AND keyword here it is “labor”. A train ride or plane ride can hardly be considered time when an employee is doing work.
Wages are paid on the basis of documents confirming the amount of time worked by the employee. The question arises: how to determine the number of hours that should be paid in double amount, and on the basis of what document?

No less important question: Is it possible to include payments made according to the provisions of Art. 153 of the Labor Code of the Russian Federation for days of going on a business trip on a day off, as income tax expenses? To answer this question, let us turn to the letter of the Ministry of Finance of Russia dated April 18, 2014 No. 03-03-06/2/17862.

Weekends on a business trip: how to take them into account when calculating income tax?

The Ministry of Finance recommends the following: if the internal regulations approved by the head of the organization provide for working hours on weekends and holidays, the costs associated with the payment of compensation to employees for the days of departure on a business trip and the days of arrival from a business trip that fall on weekends can be taken into account as part of labor costs on the basis of clause 3 of Article 255 of the Tax Code of the Russian Federation, subject to their compliance with the criteria established by clause 1 of Article 252 of the Tax Code of the Russian Federation.

A similar explanation was given in the letter of the Federal Tax Service dated August 20, 2014 No. SA-4-3/16564. This letter was issued jointly with the letter of the Ministry of Finance of the Russian Federation dated August 11, 2014 No. 03-03-10/39800. Please note that this letter is posted on the official website of the Federal Tax Service of Russia in the section “Explanations of the Federal Tax Service, mandatory for use by tax authorities.”

Is it possible to pay for the days an employee goes on a business trip or returns from it on weekends from his average earnings?

In this regard, there are positions of individual specialists and court rulings that yes, you can pay for such days based on average earnings. For example, according to the FAS Resolution Far Eastern District dated September 22, 2010 in case No. A59-183/2010, during the business trip the average earnings are retained, and payment is not made for the time actually worked.

Payment for these days based on average earnings also raises questions. Let us turn to clause 9 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749. It states that the average earnings for the period an employee is on a business trip, as well as for days on the road, including during a forced stopover, are saved for all days work according to the schedule established by the sending organization.

The key words here are the words “for all days of work according to schedule.” That is, if an employee has a day off according to the schedule, is it possible to pay the average salary for these days off?

How to compensate an employee for a lost day off?

An employee who goes on a business trip on a day off or returns from it loses his day off. And this time, of course, should be reimbursed to the employee in some way.

If the organization decides to reimburse these days according to the provisions of Art. 153 Labor Code of the Russian Federation(no less than double the amount), it should be taken into account that such payments can be included in income tax expenses only if:

if internal regulations provide for working hours on weekends and holidays. Otherwise, it will not be possible to include these payments in expenses;
if the specified payments meet the criteria established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation. This opinion was expressed in the letter of the Federal Tax Service dated August 20, 2014 No. SA-4-3/16564.

Let me remind you that according to paragraph 1 of Art. 252 of the Labor Code of the Russian Federation, it is possible to include payments in income tax expenses that will simultaneously meet the following criteria: payments are related to the implementation of activities aimed at generating income and are economically justified.

If the organization decides to compensate for these days by paying them based on average earnings, then disputes with regulatory authorities are possible, even if the organization enshrines these payments in its local regulations.

When deciding whether to compensate an employee for the specified days off, the employer should remember:

Local regulations are allowed to establish only conditions that do not contradict current legislation.
Salaries are paid only for time actually worked and on the basis of a document in which working hours are recorded. According to Art. 139 of the Labor Code of the Russian Federation, wages (wages) - remuneration for work depending on the qualifications of the employee, complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments, bonuses and other payments) and incentive payments. Compensation payments include, among other things, payments for work on weekends and holidays.
Average earnings are paid for all days of work according to the schedule. The basis is clause 9 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

Systematize or update your knowledge, gain practical skills and find answers to your questions on at the School of Accountancy. The courses are developed taking into account the professional standard “Accountant”.

During the business trip, the employee is paid according to his average earnings. But if he returns from a trip, for example, on Saturday, then he must receive double payment for the time spent on the road. The Ministry of Labor thinks so.

Remuneration during a business trip

The travel period is paid differently than regular work, but according to average earnings (Article 167 of the Labor Code of the Russian Federation). The calculation of average earnings itself is given in Article 139 of the Labor Code of the Russian Federation, as well as in the Regulations on the specifics of the procedure for calculating average wages, approved. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922. And the specifics of sending employees on business trips are established by the Regulations, approved. Decree of the Government of the Russian Federation dated October 13, 2008 No. 749 (hereinafter referred to as the Regulations on Business Travel).

Clause 9 of the Regulations on Business Travel states that the average earnings for the period the employee is on a business trip and for days on the road, including during a forced stopover, are retained for all days of work according to the schedule determined by the sending organization. Please note that the employee’s travel time is also subject to payment based on average earnings.

Leaves and arrives on weekends

Often, the days of departure of employees on a business trip and the days of arrival from it fall on weekends or non-working holidays. For example, an employee leaves on a business trip on Sunday and starts work on Monday. Or he returns from a business trip on Saturday. The question arises: how to pay for the time spent on the road? And do you even need to pay for it?

Let us immediately note that the opinions of officials from different departments were divided. Thus, Rostrud specialists believe that if an employee returns from a business trip on a day off, then this day should not be paid at all. This position is given in Letter No. PG/5136-6-3 dated June 20, 2013. At the same time, they refer to the above paragraph 9 of the Regulations on average earnings, adding that the preservation of average earnings for days on the road that fall on weekends is not provided for by the Regulations. And Article 153 of the Labor Code of the Russian Federation, which regulates the procedure for remuneration on a day off, according to Rostrud, is applied only in the case when a posted worker is involved in work on a day off.

There are court decisions that agree with this conclusion. An example of this is the Appeal Ruling of the Khanty-Mansiysk Court Autonomous Okrug- Ugra dated June 14, 2012 in case No. 33-2379/2012. The court considered that there were no grounds for paying double wages for time spent traveling on a weekend, since there was no fact that the employee was involved in work on weekends.

However, officials from the Ministry of Labor have the opposite position. They believe that travel time that falls on a weekend should be paid in accordance with Article 153 of the Labor Code of the Russian Federation at a “double tariff”. Instead of double pay, an employee can take a day off (without pay), then the trip on a day off will be paid at a “single rate”. This position is given in Letters dated 09/05/2013 No. 14-2/3044898-4415 and dated 12/25/2013 No. 14-2-337.

Opinions were divided, but we in this case agree with the Ministry of Labor. Let us present the arguments. Rest time is the time during which the employee is free from performing work duties and which he can use at his own discretion (Article 106 of the Labor Code of the Russian Federation). Obviously, if the day of departure or arrival from a business trip falls on a day off, then the employee cannot use his day off for good rest. In this case, a day off is equivalent to a working day, and the employee is considered to be involved in work on a day off. It should be noted that in most cases the courts share this position (Appeal ruling of the Irkutsk Regional Court dated July 16, 2015 in case No. 33-5998/2015, Krasnoyarsk Regional Court dated October 15, 2014 in case No. 33-10015/2014, Kirov Regional Court dated 07/24/2014 in case No. 33-2335/2014, Samara Regional Court dated 08/11/2014 in case No. 33-7832, Moscow City Court dated 08/28/2012 in case No. 11-14545/2012, Cassation ruling of the Saratov Regional Court dated 07/14. 2011 in case No. 33-3776/11).

In turn, the following question arises: if the employee receives payment in accordance with his salary, then why double it? Should the employee be paid double the hourly rate for all hours of travel on a day off, or should the employee be given double the daily rate for the entire day of departure/arrival, regardless of the number of hours spent on the road? Again, travel time may also occur at night. Does this mean that you have to pay double for night travel?

Unfortunately, regulations this point is not regulated, and there is still no official clarification on this issue. There are only positions of some courts, according to which travel time falling on two weekends must be paid double daytime salary for each day off (regardless of the actual number of hours spent on the road). It is expressed in the Appeal ruling of the Samara Regional Court dated 08/11/2014 in case No. 33-7832, the Cassation ruling of the Saratov Regional Court dated 07/14/2011 in case No. 33-3776/11. This position seems to us not entirely fair, because then it turns out that two employees will receive the same pay, but one of them went on a business trip, say, on Sunday morning, and the other - late on Sunday evening. The first employee actually “spent” the entire day on business purposes, and the second, having spent the entire day off at his own discretion, “spent” only the night on business purposes.

And the Tyumen Regional Court, in the Appeal ruling dated April 18, 2012 in case No. 33-1500/2012, even stated that the work of a posted worker on a day off or a non-working holiday is paid according to the rules of Art. 153 of the Labor Code of the Russian Federation, but payment is made in double amount based on average earnings. But such findings are rare among courts.

As you can see, there is no exact procedure, therefore, the company can exercise the right established by part two of Article 153 of the Labor Code of the Russian Federation. According to it, specific amounts of payment for work on a day off or a non-working holiday can be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of workers, employment contract. We believe that the company itself can determine the procedure for calculating payment for travel time that falls on a weekend or holiday. The selected order should be fixed in your local normative act.

Will I be allowed to expense it?

Given the contradictory positions of officials on the issue of paying for travel time that falls on a weekend, concerns arise about the inclusion of “double payment” in expenses when taxing profits.

However, there is no need to fear. Officials allow the costs associated with paying compensation to workers for days of departure on a business trip and days of arrival from a business trip that fall on weekends to be taken into account when taxing profits. True, provided that the internal regulations approved by the head of the organization provide for working hours on weekends and holidays. This position can be seen in Letters of the Ministry of Finance of the Russian Federation dated 08/11/2014 No. 03-03-10/39800, dated 04/18/2014 No. 03-03-06/2/17862, Federal Tax Service dated 08/20/2014 No. SA-4-3/16564.

Weekend at the place of business

It happens that after the end working week the employee stays for the weekend because from Monday he will continue to perform the official task assigned to him. Is time spent on such weekends paid?

Not if he wasn't involved in work these days. This conclusion follows from paragraph 5 of the Business Travel Regulations, according to which an employee’s remuneration if he is involved in work on weekends or non-working holidays is made in accordance with labor legislation Russian Federation. According to Article 153 of the Labor Code of the Russian Federation, work on a day off is paid at double the rate.

Perhaps someone will have a question: why is Article 153 of the Labor Code of the Russian Federation not applied in this case, while travel time that falls on a day off is paid under this article? The fact is that an employee can use the weekend for personal interests (go to the theater, visit relatives or friends, if they are there, etc.), and being on a train, plane or bus does not give him a choice in how to spend his time.

IN judicial practice There are solutions that confirm this conclusion. For example, from the Appeal ruling of the Omsk Regional Court dated June 24, 2015 in case No. 33-3937/15, it follows that in order to pay for work on weekends included in the business trip, the fact that the employee was involved in performing work on these days is necessary.

But for the weekends that fall during the business trip, the employee is entitled to a daily allowance, which, we hope, the authorities will not cancel.

Payment is not based on average earnings, but based on salary

Some companies charge payment for business trip days not according to average, but according to actual earnings. Or makes an additional payment up to the employee’s salary. This option, although not entirely correct, is acceptable. The main thing is that the actual earnings during the business trip are not less than the average earnings, because otherwise the employee’s rights will be violated. To prevent this from happening, it is better to compare two salary values for each business trip: the first - based on average earnings, the second - based on actual earnings. And if the first value is not greater than the second, you can pay for the business trip based on the salary.

Moreover, the company will be able to take into account the entire amount of actual earnings as expenses when taxing profits. Officials have nothing against this (Letters of the Ministry of Finance of the Russian Federation dated April 28, 2014 No. 03-03-06/1/19699, dated December 3, 2010 No. 03-03-06/1/756, Federal Tax Service of Russia for Moscow dated February 4, 2008 No. 20-12/009705). True, such a procedure must be provided for in a local regulatory act, in labor or collective agreement.

How are employee travel days paid: from average earnings or is the salary simply issued? As it says Art. 167 Labor Code of the Russian Federation, when sending an employee on a trip, he is guaranteed to retain his job and average earnings (clause 9 of Regulation No. 749 of October 13, 2008), as well as reimbursement of expenses. Therefore, during his stay on a business trip, he should be paid such earnings.

Payment for business trips is usually made on payday. Accounting calculates the average amount that an employee could receive at his place of employment, and then issues it along with an advance or monthly payment.

What is average earnings

Average earnings (AE) is the average amount of wages, other payments and remunerations paid by the employer to the employee in the billing period.

The procedure for calculating SZ is indicated Art. 139 Labor Code of the Russian Federation and Government Decree No. 922 of December 24, 2007. Under any labor regime, the calculation of such wages for an employee is made based on the salary actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the average salary is retained for the worker. Average daily earnings are determined by the formula:

The average salary for a business trip is calculated using a simple formula: the average daily salary is multiplied by the number of days worked away from the main location:

Calculation example

Let's give an example: engineer Semyon Nikolaevich Petrov receives a monthly salary of 30,000 rubles. His annual income is 360,000. The average number of working days is 191 days per year. The business trip lasted 4 working days. The average daily income of an employee in this case: 360,000 / 191 = 1884 rubles. For the trip, Semyon Nikolaevich will receive 1884 × 4 = 7536 rubles.

Since all the days were work days, he will not lose anything in income.

Also, in addition to working hours, the head of the enterprise must pay the employee’s expenses during a business trip (for example, the cost of travel tickets, renting a hotel room, meals). Payment for travel allowances is made only if the employee has supporting documents confirming the expenses.

Operating period for calculation

What period of work should be taken into account when calculating SZ for a business trip?

The calculation is based on the previous 12 months and the salary paid during this period. It is important to remember that only working days are taken into account, not calendar days.

If a worker is sent to a task in the first month of work at an enterprise, then his SZ will be calculated for the period from the first working day in the company to the first day of the trip (clause 7 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

The calculation includes payments provided for current system wages.

Excluded days

The period for calculating working days for determining SZ does not include:

vacation days;
days of illness confirmed by a certificate of incapacity for work;
weekends and holidays;
time of maternity leave;
downtime due to the fault of the employer;
vacation “at your own expense”;
time of previous business trips;
additional paid days to care for children with disabilities.

Calculation of SZ without taking into account the above periods is called with excluded days.

Calculation example for excluded days

This example considers the calculation of travel allowances with excluded days, which were the days of regular annual leave.

The business trip lasts from July 1 to July 3, 2019, 3 working days. To calculate, you need to take the amount of payments from 07/01/2018 to 06/30/2019. Monthly salary is 15,000 rubles:

for the period from 07/01/2018 to 03/31/2019, the employee was accrued 135,000 rubles;
From April 1 to April 30, the employee was on vacation, vacation pay amounted to 15,358 rubles. 36 kopecks;
from May 1 to June 30 he received 30,000 rubles;
the total amount of payments for 12 months will be 180,358 rubles. 36 kopecks

Actual salary received:

RUB 180,358 36 kopecks - 15,358 rub. 36 kopecks = 165,000 rubles.

Since vacation time is not included in the calculation. For the period from 07/01/2018 to 06/30/2019, according to the production calendar, there are 247 working days. 22 of them occurred during vacation. There is no need to take them into account. All other days were worked in full by the employee. SZ will be calculated as follows:

165,000 / 225 working days = 733.33;
733.33 × 3 working days of business trip = 2199.99 rubles.

Payment for a business trip on a day off

Average earnings during a business trip are paid for working days, according to the organization’s schedule. Even if the business trip is long, only daily allowances are paid for days off. Average earnings in this case are not expected. After all, the employee does not work on weekends, but rests (clause 9 of the Business Travel Regulations).

There is an exception to this rule. If an employee nevertheless worked on a weekend or a holiday while on a business trip or was on the road, then during this time he must be paid as for work on a weekend. provides two methods of payment for work on weekends and holidays:

at a single rate of tariff if the employee takes an additional day off (time off);
double the amount if the employee does not take time off.

How is payment made if an employee gets sick on a business trip?

Payment sick leave does not depend on whether the employee was on a business trip or not. You must pay for all days of incapacity for work. It should be taken into account that:

daily allowances and housing rental expenses must be paid for all days of the business trip. The cost of housing is not paid only if the employee was in a hospital;
During the period of incapacity for work, the average salary is not paid, but for the remaining days up to the date of the onset of incapacity for work it must be paid.

Additional payment up to average earnings

It happens that the salary calculated using the algorithm presented above is lower than the actual salary that the employee would have received if he had not been sent on a trip. The organization has the right to establish other methods of remuneration for an employee on a business trip. For example, it can be established that if the calculated average earnings turn out to be less than the salary, then the employee is paid additionally to the usual level of remuneration. This procedure must be reflected in local regulations. Then the cost of additional payment to the salary can be taken into account as part of the company’s expenses.

When establishing a different procedure for calculating payment for time spent on a business trip, you must remember that it prohibits employers from worsening the employee’s situation ( Art. 8 And 9 Labor Code of the Russian Federation). After calculating remuneration for a business trip, the accountant will have to compare the result obtained with the value of the SZ, calculated according to the rules established in. After all, a situation may arise when the amount calculated according to the internal procedure turns out to be less than the SZ determined according to the rules described above.

In this case, the employee should be compensated for the difference between the average earnings due during the business trip according to the rules and the remuneration determined in accordance with the internal procedure for paying for business trips. It is necessary to stipulate this clause in an employment (collective) agreement or other local act, for example, in the Regulations on the remuneration of employees of an organization.

What other travel allowances are due to an employee?

In addition to average earnings, the employer must reimburse the employee’s travel and accommodation expenses at the business trip location. Reimbursement of expenses is made on the basis of provided supporting documents:

air and train tickets;
taxi receipts (when traveling from the airport to your destination, for example);
receipts for the purchase of fuels and lubricants (if the employee, in agreement with the employer, travels by personal transport);
hotel accounts;
lease agreements for other types of housing.

Also, for each day of a business trip, the employer is required to pay daily allowance. The amount of daily allowance is established commercial organization on one's own. Their size must be approved in a local regulatory act (order of the manager, regulations on business trips).

Features of payment for a one-day business trip

An employee may be sent on a business trip for one day. This business trip has one peculiarity. During her time, no daily allowance is paid within the territory of Russia. When traveling abroad, daily allowances are paid in the amount of 50% of the norm established in the organization.

All other payments are made in a similar manner: average earnings are paid, and expenses for travel and rental housing are also reimbursed.

Accounting for travel allowances

Accounting for settlements with seconded employees is kept on account 71 “Settlements with accountable persons” (Chart of Accounts, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n). Documented travel expenses are taken into account as part of the current period's expenses in expense accounts.

Postings for recording travel expenses

Contents of operation	Debit	Credit
An advance was issued for a business trip	71	50, 51
Business trip expenses are included in expenses	25, 26, 44	71
Unspent accountable amounts were returned	50, 51	71

What taxes do you need to pay on business trip payments?

Average earnings paid during a business trip are subject to personal income tax and insurance contributions in the same way as regular wages. But on reimbursed expenses for travel and accommodation, neither personal income tax nor insurance premiums are paid.

A special taxation procedure has been established for daily allowances. Thus, daily allowances within the limits of the standards are not subject to personal income tax or insurance contributions. The standards are established in paragraph 3:

700 rubles - for each day of a business trip in Russia;
2500 rubles - for each day of a business trip abroad.

Amounts of daily allowance in excess of the standards are subject to personal income tax and insurance premiums.

In order to recognize the payment of travel allowances as expenses taken into account when calculating income tax, it is necessary that they be justified and documented. If you have all the documents confirming payment for travel and accommodation, and the daily allowance is established in the LNA, then there are no obstacles to recognizing tax expenses.