How is the time spent on a business trip paid? How a business trip is paid: payment of daily allowance and travel expenses

How to pay for an employee’s business trip: from average earnings or simply pay wages? According to Article 167 of the Labor Code of the Russian Federation, when an employee is sent on a business trip, he is guaranteed to retain his place of work (position) and average earnings, and reimbursement of expenses associated with the business trip. Therefore, while the employee is on a business trip he should be paid average earnings . By paying an employee a salary while he is on a business trip, the employer is violating current legislation.

Calculation of average earnings for a business trip

The procedure for calculating average earnings is regulated by Article 139 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation dated December 24, 2007 No. 922. In any operating mode, the average salary is calculated based on the amount actually accrued to him wages and the time actually worked by him for the 12 calendar months preceding the period during which the employee retains the average salary (Article 139 of the Labor Code of the Russian Federation).

Let's see what actions should be performed to calculate the average earnings for the days an employee is on a business trip.

1. Determine the number of days for which the average salary should be paid during a business trip

From the average earnings, only those days of work according to the schedule established by the organization that the employee was unable to work due to going on a business trip are paid. To do this, the accountant must have a time sheet.

2. Determine the amount of payments made to the employee in the billing period

When calculating average earnings, all types of payments provided for by the remuneration system that are used by the employer are taken into account, regardless of the sources of these payments (clause 2 of Resolution No. 922). That is, the calculation includes payments:

provided for by the remuneration system, for example, the Regulations on remuneration;
accrued for work.

Payments made during the pay period by other employers should not be taken into account. And bonuses are included in the calculation of average earnings according to the rules of paragraph 15 of Resolution No. 922.

3. Determine the number of days to include in the calculation

The average salary, regardless of the employee’s work schedule, 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 the average salary (clause 4 of Resolution No. 922). That is, if an employee was sent on a business trip in August 2014, then the billing period will be the period from August 1, 2013 to July 31, 2014.

The organization may provide for a different period by local regulations if this does not worsen the situation of employees.

According to the norms of paragraph 5 of Resolution No. 922, when calculating average earnings, time and amounts accrued during this time are excluded from the calculation period if:

the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for by the labor legislation of the Russian Federation;
the employee received temporary disability benefits or maternity benefits;
the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
the employee did not participate in the strike, but due to this strike he could not perform his work;
the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
in other cases, the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

4. Calculate your average daily earnings

To do this, divide the amount of payments made by the employer in the billing period by the number of working days worked by the employee in the billing period.

5. Calculate the average earnings for the days the employee is on a business trip

To do this, the amount of average daily earnings should be multiplied by the number of days defined in paragraph 1.

Example of calculating average earnings

A. A. Kochkina was hired by Vector LLC on February 1, 2005. Salary - 40,000 rubles. On February 25, 2006, she was sent on a business trip for 4 days. The billing period is 249 working days. The employee did not fully work them due to illness (8 working days in August of the billing period) and annual paid leave (14 working days in September of the billing period).

In August, A. A. Kochkina received a salary in the amount of 26,086.96 rubles, and in September - 12,000 rubles.

Let's determine the average earnings for the days Kochkina is on a business trip.

1. The number of days for which the average salary should be paid is 4.

2. Determine the payment amounts:

(40,000 rubles x 10 months) + 26,086.96 rubles. + 12,000 rubles

= 438,086.96 rub.

3. Determine the number of days actually worked:

249 - 8 - 14 = 227 days.

4. Determine the average daily earnings:

438,086.96 / 227 = 1,929.90 rubles.

5. Determine the average earnings for the days you are on a business trip:

RUB 1,929.90 x 4 = 7,719.59 rub.

Paying for business trips is not an easy issue. After all, usually any trip and work outside permanent place entail increased expenses for the business traveler. Additional costs are also borne by the employer, who is obliged to reimburse the employee for his expenses. However, the amounts of expenses and reimbursements may have tax consequences for both the employee and the employer.

It is worth recalling that, according to current legislation, a business trip is a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the location permanent job Employees who have an employment relationship with the employer on the basis of its written solutions. Seconded workers have the right to guarantees and compensation established by Russian labor legislation.

Guarantees and compensation for business travelers

When sending employees on business trips, the employer is obliged to maintain their places of work (positions) and average earnings, as well as reimburse expenses associated with the business trip, namely:

Travel expenses;
Expenses for renting residential premises;
Additional expenses associated with living outside the place of permanent residence (per diem);
Other expenses incurred by the employee with the permission or knowledge of the employer.

It is important to emphasize that on business trips not sent persons working under civil contracts, as well as employees whose permanent work, in accordance with employment contracts, is carried out on the road.

At the same time, employees working remotely, as well as homeworkers, can be sent on business trips. When making a business trip, for example, from a place of permanent work (stationary workplace or from home) - to the location of the employing organization (by written order of the employer). Consequently, they can count on appropriate guarantees and compensation. This position was once again confirmed by specialists from the Russian Ministry of Labor in a letter

Travel of an employee sent on a business trip based on a written decision of the employer in separate division a sending organization (representative office, branch) located outside the place of permanent work is also recognized as a business trip.
...we believe that the trip remote worker to the employer's head office is a business trip.
Letter from the Russian Ministry of Labor

Thus, the legislation establishes a special procedure for remuneration of personnel when performing official assignments of the employer outside the place of permanent work, and also provides for compensation for relevant expenses.

(, and the Labor Code of the Russian Federation)

Before we begin to describe the calculations, we will outline the basic rules and procedures for business trips, and list the documents that must be drawn up by the employer and the employee in the process of registering a business trip.

Procedure for business trips, payments and compensation

If there is a need to send an employee on a business trip, the following procedure is followed:

Note to points 2 and 3: Currently, the ID and job assignment are optional documents. However, it is recommended to draw them up so that there are no disputes with the Federal Tax Service.

Documentation of a business trip

It is important to remember that only a properly executed business trip can guarantee the preservation of wages and the covering of all necessary expenses associated with it. However, in practice, questions and disagreements often arise regarding reimbursement of travel expenses. In this case, our lawyer will help resolve most of the issues by providing a free online consultation.

So, travel allowances are paid on the basis of the following documents:

Order to go on a business trip;
A travel document with a note indicating arrival and departure from each destination (including the organization that sent the employee) with signatures of authorized persons and seals of the relevant organizations;
Advance report, which describes in detail the receipt and expenditure of the amounts issued;
Documents confirming the expenses incurred by the employee (tickets, invoices, checks, etc. For convenience, they are pasted on a sheet of paper and attached to the expense report);
A time sheet for the period of work in which the business trip was made - to calculate wages for the days of departure.

The Ministry of Finance of Russia when considering the issue of insurance premiums and personal income tax for compensation to workers with traveling character work expenses related to business travel expressed the following opinion:
“In the absence of documents confirming employee expenses, the compensatory nature of these payments is lost and the indicated income is subject to income tax individuals according to established order".

A posted employee is entitled to the following types of payments for work outside the permanent workplace:

Calculation of earnings for the period of being on a business trip is based on the average salary of the employee. The first rule in this regard is the procedure for determining the period of work for which income data is taken into account:

After determining the billing period, it is important to correctly exclude from it the days when, while receiving various types of payments from the organization, the employee did not actually work. Among them:

Days spent on sick leave and maternity leave;
Days paid at the average salary (vacation, business trip);
Days of downtime due to the fault of the employer;
Leave at your own expense and leave to care for a child;
The period of a strike without the participation of this employee;
Special days off established by law for caring for a disabled child.

Average income for a period of part-time work is calculated based on the actual time worked. When accounting for working hours in total, the calculation is made based on average hourly earnings.

To determine the amount you will need to do the following:

Payments accrued to an employee for the calculation period should be divided by the amount of days worked from the same period;
The resulting amount is multiplied by the number of business trip days.

When calculating the average salary for travel payments, the following situations often arise regarding the ratio of the employee’s regular daily salary to the average:

When average salary exceeds the regular salary, travel allowances are made according to the average;
If the average earnings are lower than the daily salary, local regulations (legal acts) of most organizations allow additional payments to be made in order to avoid infringement of the rights of workers.

In practice, very often there are cases when a person has to spend his weekends on a business trip:

Directly performing official duties;
While on the road to your destination or returning home.

In such a case, the legislation contains rules establishing the following remuneration options:

Double payment;
Single payment with the provision of time off upon arrival at the place of work.

The controversial issue regarding payment for subsequent trips to work for an employee to whom “double payments” were made does not currently have a clear answer. An unofficial interpretation from government sources calls for not taking into account double payment for business trips during the period of calculating the average salary.

How are travel allowances paid - daily allowance calculation

The payment of daily allowances is for the most part regulated by collective agreements or other local acts of legal entities. And the main limitation for the employer in determining the amount of such payments is the imposition of personal income tax (NDFL) on amounts exceeding the limit. In accordance with this criterion, the amount of daily daily remuneration for posted workers in most companies does not exceed 700 rub.— the amount of daily allowance for a business trip in 2019 in Russia and RUB 2,500. - on a business trip abroad.

As noted earlier, the specifics of a one-day business trip involve, in most cases, arriving home on the day of departure. Daily payments are intended to reimburse the employee’s expenses caused by a round-the-clock stay outside his home, in someone else’s home. locality. In this regard, daily payments for a one-day business trip are subject to personal income tax. The only exception to this rule is one-day business trips, for which the employee receives half of the daily compensation established by the organization.

Important features of this type of travel allowance are:

the absence of a legal requirement for documentary evidence of their expenditure by a business traveler;
accrual of daily allowances for each day of business travel, including holidays and weekends.

There are some specifics in calculating daily allowances for payment of foreign business trips:

Daily allowances are issued in foreign currency at the rate existing at the time of issuance of funds;
It is advisable to pay daily allowances for the last day of a foreign business trip in the amount established for domestic trips (700 rubles), which is associated with crossing the border of the Russian Federation on that day (tax authorities, when giving such recommendations, refer to clause 18 of the Regulations on Business Travel).

Some companies practice paying the traveler's meals in full instead of paying per diem.

Calculation of travel allowances with excluded days

Example:

An employee's salary from June 1, 2018 to May 31, 2019 is 5,000 rubles. From June 1, 2018, the employee takes 28 days of vacation. The employee was sick on 10 calendar days- from March 14 to March 23 (in March there are 31 days of which 21 were worked) 2017 inclusive.

Business trips= Salary: 29.4 days. *(M + (29.4 days : Kdn1 * Kotr1) * D

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

D - number of calendar days of vacation.

M is the number of fully worked months in the billing period;
- Kdn1 - the number of calendar days in months not fully worked;
- Cotr1 - the number of calendar days in “incomplete” months falling on the time worked.

Payment for business trips - reimbursement of expenses

Compensation for expenses incurred by a person in connection with his stay on a business trip is also regulated by local regulations legal entity, but is limited by the need to pay personal income tax. Thus, the following types of travel expenses are not subject to taxation and insurance:

For travel (including baggage allowance);
For renting housing;
For communication services;
For international passport and visas;
For currency exchange.

At the same time, housing rental costs are exempt from tax with a certain limit on their daily amount:

700 rub.– for business trips within the Russian Federation;
2,500 rub.- for business trips abroad.

An important rule for exempting the listed expenses from personal income tax is their documentary confirmation. The following are considered supporting documents:

Travel ticket, paper printout of an electronic travel document, boarding pass, cash receipt from a taxi, documentation confirming the use of personal transport - to confirm travel expenses;
An invoice or cash receipt from a hotel, rental agreement, contracts, invoices, checks for payment of real estate services - to confirm living expenses;
Invoices for payment of communication services, lists of telephone calls, luggage check - to confirm other expenses.

Local regulations of the employing organization may provide for any other types of travel expenses and their limitations, and even payment of expenses without presenting supporting documents.

In conclusion, we note that any violation of the rights and interests of an employee, including incorrect calculation of travel allowances, can be appealed by him in court. You can also find answers to other questions on the topic, for example, on our website.

Paying for a business trip on a day off is one of the possible expense items for an enterprise. 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 area 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 peculiarities 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 specifics of the procedure for calculating 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 clause 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 of no less than double the amount. An alternative to double pay could be a day of rest instead of a worked day off, at the request of the employee. This rule also applies to employees on a 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 a 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 set normative act of the sending enterprise, for example by order or regulation on business trips.

You can see a sample travel policy.

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 formalized in free form, or on the business trip order a note is made: “I agree to be hired to work on a day off.”

NOTE! An enterprise can set a larger daily allowance 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;
day of arrival back — 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 day off, subject to correct design documents are produced in at least double size. To reimburse travel expenses, an employee must collect all payment documents: checks, receipts, payment orders, and then all his expenses will be compensated.

You will need

- travel certificate with notes on departure and arrival;
- round trip tickets;
- calendar;
- calculator.

Instructions

The first rule that should be remembered: days are considered not only every full day spent by an employee on the road and directly at the place where he is seconded, but also the days of departure and arrival. Even if the employee, as can be seen from the ticket, left on a business trip at 23:59, formally he is considered to have spent the entire day on a business trip on the day of departure of his or other transport. And how much of this day he actually spent in just a minute does not matter.

The same should be done if the return vehicle (or another vehicle) arrived at 0 hours 1 minute.
Moreover, even if an employee who arrived at night had enough time to sleep before the start of the working day, on this day, strictly according to the letter of the law, he has the right not to appear at the workplace at all, since formally he is still on a business trip. In practice, everything depends on many nuances: the consciousness of the employee, relationships in the company, corporate culture, the work situation in a particular case and various other factors. But formally require the employee on the day of return from business trips no one can go to work.

Difficulty counting days business trips also raises the issue related to the need to get from the city where the employee lives to. If the plane departs at night the next day, the start time business trips usually considered the moment the employee boards the vehicle delivering him to (, express). Simply put, a person flew out at 4 a.m. on Monday, but in order to get to an airport located outside the city limits, he had to use the last one at 11 p.m. In this case, the day of departure is considered. The same situation applies to the day of arrival.

Taking into account all these points, the days of your stay on a business trip are counted. Thus, an accountant or other employee maintaining documentation on business trips must proceed from the documented time of arrival and departure of the business traveler and, using the calendar, must calculate the number of full days from the first date to the second, inclusive. The resulting number, by law, is the time spent by the employee on a business trip.

note

In practice, in some organizations (usually with foreign participation or when paying for a business trip with a foreign partner), business days can only be considered a full day spent by the employee directly at the destination.

For example, we can consider a situation where an employee was sent on a business trip from Moscow to St. Petersburg and spent two days in the northern capital. To do this, he left Moscow on Monday evening, arrived in the city on the Neva on Tuesday morning, and on Wednesday evening he left back for Moscow, and his train arrived at the Leningradsky station on Thursday morning. According to Russian laws, he was on a business trip for four days - from Monday to Thursday inclusive. And for foreigners, it can be considered that the employee was on a business trip for only two days. At the same time, the daily allowances of foreign companies for two days are significantly higher than the standard Russian ones for four. However, in reporting to Russian regulatory authorities in such a situation, everything is most likely processed according to the domestic standard, since the laws of the Russian Federation do not provide for any special procedure for processing business trips when they are paid for by foreigners.

Helpful advice

Knowing these nuances will not harm the business travelers themselves, since it is very advisable to take them into account when writing an application and putting the dates of departure from the starting point of the business trip and return to it on the travel certificate.

Sources:

Work on a business trip day

Work schedule and work week may vary depending on the position, which may make it difficult to calculate length of service and wages. IN Labor Code The Russian Federation has a clear indication of how working days should be counted.

Instructions

Working days, in accordance with labor legislation Russian Federation, are Monday, Tuesday, Wednesday, Thursday and Friday. During this period, the employee is obliged to fulfill job responsibilities according to internal rules labor regulations and conditions employment contract. In this case, the total working time during the week should not exceed 40 hours. Thus, in just one month, 20 days worked must be taken into account when calculating wages.

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 possibility of not having recently issued a mandatory travel certificate and official assignment, the process documentation Business travel has been greatly 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, indicating the necessary nuances, for example, if a business trip is planned with a trip 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 consists of the approximate cost of travel, the cost of renting housing and the amount of daily allowance 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 August 14 to 18, 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.