In all organizations without exception, employees are sent on business trips to resolve official issues outside their place of residence. permanent job. Employees can be sent both to the territory of Russia and to another state. The accountant's task is to correctly calculate the salaries of posted workers. Let's look at how to do this below.
Sometimes an accountant argues as follows: the employee is at work on a business trip, which means he should be paid a salary (tariff rate) in proportion to the time worked. The decision to pay a salary instead of average earnings may also be influenced by the following reasons:
- the accountant does not want to make unnecessary calculations: after all, paying the salary is easier than counting average earnings;
- the average earnings turned out to be lower than the salary.
Regulatory regulation
The norms of labor legislation on the issues of remuneration for posted workers are contained in several documents.
Firstly, this is the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation). According to Art. 167 of the Labor Code of the Russian Federation, when an employee is sent on a business trip, he is guaranteed the preservation of average earnings, the calculation procedure for which is briefly outlined in parts 1-3 of Art. 139 of the Code. In part 7 of Art. 139 of the Labor Code of the Russian Federation states that the features of the procedure for calculating the average wages are determined by the Government of the Russian Federation.
The Decree of the Government of the Russian Federation dated December 24, 2007 No. 922 approved the Regulations on the specifics of the procedure for calculating average wages (hereinafter referred to as the Regulations on Average Earnings). This is the second document that must be used when calculating the earnings of a posted worker.
The third source of regulatory information is the Regulations on the specifics of sending employees on business trips (hereinafter referred to as the Regulations on business trips). It was approved by Decree of the Government of the Russian Federation dated October 13, 2008 No. 749.
Based on the listed regulations, each employer has the right to independently develop, approve and apply internal local regulations. Additional standards for remuneration of business travelers may be contained in the collective agreement (its annexes), regulations on remuneration of the enterprise and other similar documents.
Calculation of average earnings
In accordance with Art. 167 of the Labor Code of the Russian Federation, when sending an employee on a business trip, he is guaranteed the preservation of average earnings.
The average earnings for the period the employee is on a business trip, as well as for the days on the road, including during a forced stopover, are retained for all days of work according to the schedule established by the sending organization.
An employee working part-time during a business trip retains the average salary from the employer who sent him on a business trip. If such an employee is sent on a business trip simultaneously for his main job and work performed on a part-time basis, the average earnings are retained by both employers, and reimbursable expenses for the business trip are distributed between the sending employers by agreement between them.
In the case of sending wages to an employee on a business trip, at his request, the costs are borne by the employer.
Payment for an employee during a business trip if he is involved in work on weekends or non-working days holidays is carried out in accordance with Art. 153 Labor Code of the Russian Federation.
The average salary is retained by the employee for days of work according to the schedule established in the sending organization, which he was unable to work due to leaving on a business trip and for which, accordingly, he will not receive a salary. The number of such days is determined by the working time sheet.
To determine the amount of average earnings, the number of business trip days falling on working days according to the employee’s main work schedule should be multiplied by the average daily earnings. Average daily earnings are calculated in this case in accordance with clause 9 of the Regulations on average earnings. To determine it, the amount of wages actually accrued for days worked in the billing period must be divided by the number of days actually worked in the billing period.
The billing period is 12 calendar months (from the first to the last calendar day) preceding the period during which the employee retains the average salary (Part 3 of Article 139 of the Labor Code of the Russian Federation). For example, if a business trip begins on November 17, 2011, the calculated period will be from November 1, 2010 to October 31, 2011.
When calculating average earnings during a business trip, not calendar days billing period, as for calculating vacation pay, but only those worked in the billing period. This rule also applies if the employee is on a part-time schedule.
Information on the number of days worked in the billing period is contained in the working time sheet for each month of the billing period.
There are several reasons why payment based on average earnings is used. A business trip is one of those things. Work-related travel is not uncommon. Of course, the protection of the rights of an employee performing this type of work is regulated by law. And the calculation procedure travel expenses and daily allowances have settled. The employer has no right to violate it.
What is a business trip?
A business trip is understood as a trip by an employee for a certain period of time outside the place of his main work. All this for the purpose of performing some kind of field work. An example would be a business trip to another city in order to persuade a new buyer or to conduct an inspection point of sale. A business trip can also be considered a trip to another country, for example, to exchange experience between employees.
However, it is worth remembering that if the work initially involves traveling, then trips to other places cannot be considered a business trip. Accordingly, there is no need to calculate travel allowances here. It is also worth noting that the assignment of an employee accepted with the execution of a civil contract will not be considered a business trip.
Business trips: laws governing them
The employer and employee who are involved in business trips need to know that the basic concepts and calculation rules are regulated Labor Code Russian Federation. These include:
- Article 166. The very concept of a business trip is introduced here.
- Article 167. This paragraph stipulates the guarantees of an employee sent on a business trip.
- Article 153. This article regulates payment for work on weekends and holidays.
Of course, there are other articles that directly or indirectly touch on many issues related to travel. In particular, they answer the question: “How are travel allowances calculated and what are the features of their payment?”, however, the main ones traditionally include the above.
Who should not be sent on a business trip
Before you understand how travel allowances are calculated, you should understand which employees should not be sent on trips without their consent, and which employees should not be sent even with the employee’s written agreement.
Pregnant women and persons under eighteen years of age cannot be sent on business trips. There are also rules for the following categories of workers:
- Women with children under three years of age.
- Single parents raising a child or children under five years of age.
- Employees who are dependent on disabled children.
- Employees who have a medical certificate that they are caring for a family member.
Documents required for registration of a business trip
In order to legally send an employee on a business trip, it is necessary to prepare the documents correctly. These include an order to be sent on a business trip, a job assignment and documents that actually confirm the employee’s presence on a business trip.
It is worth noting that since 2015 it is not necessary to draw up a job assignment; this is permitted by law. However, in its own way internal order documentation, the employer can adhere to the old rules. This type of management is appropriate for large organizations. For example, this kind of document can be drawn up by the head of a structural unit indicating the need for a business trip. This documentation is subsequently reviewed by senior management.
An order to send on a business trip is an integral part of the document flow when a trip occurs. official matters. The documentation must indicate the details of the organization, employee data, goals and timing of the trip. The order is filled out according to the unified form No. T-9. In the case of drawing up an official assignment, this fact is also indicated in the order.
Documents that confirm the duration of a business trip are mainly considered to be travel documents, such as train tickets. If an employee travels by personal transport, a memo is drawn up.
What to do if you need to extend your business trip?
There are situations when it is necessary to increase the length of an employee’s business trip. In this case, you need to fill out an additional package of documents. These include:
- Order to extend a business trip. This document is completed in free form. Here you should indicate the reason for the extension of the trip and the new end date.
- Written permission to extend the business trip from the persons listed above.
- Notifying the employee about the extension of the business trip. This can be done by sending a fax with the order.
- Calculation of travel allowances and daily allowances for an additional period and transfer of funds.
Payments due to an employee on a business trip
An employee who has been sent on a business trip is entitled to several types of payments. These include:
- Daily allowance.
- Direct payment of travel allowances for each day of work while away.
- Reimbursement of expenses that the employee incurred in connection with a business trip, for example, amounts for tickets or rented accommodation.
First steps in accounting: daily allowances, travel allowances and advances
After the referral order is ready, the employee must be given an advance. It includes daily allowances for the entire period of the trip, as well as the estimated amount of expenses. It is worth noting that the issue can be carried out either in cash or by transfer to the employee’s card.
How are travel allowances calculated? They are paid at the end of the month along with the rest wages. This is due to the fact that the calculation of this type of payment is carried out after the end of the month, regardless of when the employee reported.
After the employee returns, the accountant recalculates. The results are summed up and it becomes clear what amounts were spent. In conclusion, the employee is either paid the missing amount or the overpaid amount is withheld.
Payment for travel allowances. Basic formula
How are travel allowances calculated? Before you accrue any funds to an employee, you should calculate them. Please remember that payments are made based on average earnings. The business trip is paid in amounts calculated according to the formula. The following indicators are taken for calculation:
- Payments that are taken into account to calculate average earnings. Full list can be found in the Regulations on the specifics of calculating average earnings. In most cases, this is salary, personal allowances, minus one-time bonuses and financial assistance.
- Number of days in the billing period.
- Number of business trip days.
To calculate travel allowances, the payments described in the first paragraph are taken and divided by the number of days of the billing period. This indicator indicates how much the employee receives for one day of business trip. This figure is then multiplied by the total number of working days away.
Number of days: an important factor!
Please note that the first day of the business trip is the day on which the tickets are sent. That is, if the plane takes off on the twentieth at ten o’clock in the evening, then the calculation for this day is made in full.
The rules for calculating travel allowances also suggest that if travel to the place of departure requires time, then it must also be paid in full.
An example would be a situation in which an employee needs to fly from an airport located outside the city. In order to catch the plane, the employee must leave at 23:30. In this case, this day must also be paid in full, despite the fact that the plane is scheduled to depart only the next day.
Payment for travel allowances. Holidays
It should be noted that payment for such a plan as daily allowance and travel allowance on holidays requires special clarification. Thus, daily allowances are paid for each day that a person spends on a business trip. This includes holidays and weekends. Despite the fact that the employee was not engaged in work on those days.
Travel allowances may not be paid on weekends. If the employee worked on his day off, then payment is made in the same way as for work on holidays and weekends outside of a business trip. That is, for these days the employee is entitled to double pay or additional time off, but with single pay per day.
Example of calculating travel allowances
It is better to use examples to understand the situation. The accrual of travel allowances can be explained using a typical situation.
An employee of the company was sent to Kostroma on a business trip from April 1, 2017 to April 12, 2017. Moreover, during this period there were eight working days, since the company established a five-day working week; on weekends the employee rested.
During the billing period, the employee worked 230 days, earning 360,000 rubles.
With this calculation, the daily payment for D. A. Sergeev’s business trip will be 1,565 rubles 22 kopecks. That is, in eight days the employee will receive 12,521 rubles 76 kopecks in travel allowances.
Accrual of travel allowances: postings
Payment and accrual of travel allowances can be reflected in the following transactions:
- Debit 26 (20, 23, 25) - Credit 71. This entry reflects the acceptance of travel expenses on the date when the advance report was submitted.
- Debit 71 - Credit 50 (51) - describes the process of paying funds according to an advance report to an employee.
- Debit 26 (20, 23, 25) - Credit 70. Travel allowances have been accrued to the employee.
What is a daily allowance? Features of accrual
Daily allowances are amounts that are aimed at reimbursing the employee’s expenses associated with living in another locality. Their payment is regulated by law. The payment is made for each day you are on a business trip, including days en route.
The amount of daily allowance is determined by each employer independently. For enterprises whose activities are carried out outside the Russian Federation, it is advisable to include in the company documents information about the amount of daily allowance for foreign business trips.
It is worth noting that the daily allowance prescribed for trips abroad is accrued for the day when the employee leaves the Russian Federation and for the day when he arrives back. That is, upon arrival in the country at nine in the morning, the whole day will still be paid according to the amount of daily allowance for a foreign business trip.
Per diem for a business trip of one day
An interesting situation arises if an employee is forced to go on a business trip lasting a day. In this case, there is a peculiarity of paying daily allowances. For example, a trip abroad is paid in the amount of fifty percent of the full daily allowance.
At the same time, business trips within the country are less profitable. Per diems for this day are not accrued. However, it is worth remembering that this is only relevant when the day of departure and arrival coincide. If the departure was at eleven in the evening of the previous day, then the business trip is considered a two-day trip.
Many applicants for a particular position, indicating in their resume their full readiness for business trips, believe that these events represent great opportunity combine business with pleasure - plunge into the life of another city or country at the expense of the company and work a little. However, this is not entirely true: a business trip is considered to be any trip outside the organization on behalf of management (if the very nature of the employee’s activities does not require constant travel), duly documented. Article 167 of the Labor Code of the Russian Federation establishes that during a business trip an employee retains his workplace and wages. In addition, the employee is entitled to a certain amount of money - so-called travel allowances. How do you pay for travel expenses and what can you expect when you travel outside your home office on behalf of your superiors?
What is included in travel allowances?
So, an employer who wishes to send an employee on a business trip is obliged to compensate the following expenses of the business traveler:
- wages for the entire time of absence from the workplace in connection with the trip (including the time during which the employee is on the way to the place of business trip);
- round-trip travel by any type of transport except taxi (commission, insurance and the cost of bed linen on long-distance trains are also included in this article);
- rental of rented housing or a hotel room (with meals and additional services, if they are automatically included in the bill for accommodation);
- daily allowance (for each day of a business trip, including travel time). If the trip is one-day or the employee has the opportunity to return home daily during the entire period of execution of the assignment, per diem is not accrued.
Finally, the employer is obliged to compensate for additional expenses of the business traveler, one way or another associated with the trip. These include payment for translation services, participation in business dinners or special events.
On what basis are travel allowances paid?
Before sending an employee on a business trip, the employer must prepare a package of the following documents:
- an order to organize a business trip for an employee to fulfill management’s assignments;
- official assignment;
- travel certificate with a record of the time of departure of the traveler.
When an employee returns from a trip, in order to receive compensation for expenses, he must submit the following documents to the accounting department within three working days:
- travel certificate containing notes on arrival/departure at the place of business trip and time of return to work;
- an advance report with a list of expenses and the amount due for payment or deduction from salary (this procedure is carried out if the entire advance has not been spent);
- documents confirming expenses (transport tickets, invoices, receipts) glued to A4 sheets that are attached to the expense report.
In addition, this package of papers must contain a report on the completion of a work assignment on a business trip. The report is signed by the immediate supervisor of the traveler.
How are travel allowances calculated?
One of the most important issues related to compensation for travel expenses is the procedure for calculating them. The first thing to do in this case is to install total time an employee of the organization is on a business trip. To do this, determine the start date (the day on which the employee went on a trip, while taking into account the time spent on the road to the airport or train station, if these objects are located outside settlement) and the end date (the day on which the seconded person arrived at the place of main work). Based on the data obtained, the number of days that the employee would have worked if he had not gone on a trip and continued to visit the office is calculated.
Next, the calculations are carried out directly. In accordance with the Labor Code of the Russian Federation, the methodology for calculating travel allowances based on average earnings is used for this purpose. Accordingly, the business traveler has the risk of incurring some loss, since the average earnings (calculated based on the actual salary for the previous 12 months) may be less than the current one. An additional payment can help correct the situation - if it is provided for by internal company regulations: employers, as a rule, meet employees halfway so as not to infringe on their rights and to retain in their jobs those who can, if necessary, go on a trip.
A separate issue is payment for days off during an employee’s business trip. The calculation scheme is as follows: if, while on a trip, an employee is not directly involved in work on weekends and holidays, then the average salary for them is not calculated. But if he is forced to go to work, then the payment for travel allowances on weekends doubles. Alternatively, it remains unchanged, but the employee receives the right to time off (one working day) upon return.
As for the time spent on the road, it is also paid according to double rate(in this case, the average hourly earnings are calculated, which is then multiplied by the number of hours spent on the road). If the trip to the place of business took place on the weekend, the double rate remains the same. It is important to remember that this circumstance is enshrined in law - and be sure to demand appropriate compensation from the employer.
The amount of daily allowance is determined by internal company regulations. However, there is a certain limit established by the Tax Code of the Russian Federation. For trips within the territory of the Russian Federation it is 700 rubles, for business trips abroad – 2500 rubles. Anything that exceeds the specified value is subject to personal income tax.
As for the expenses of a business traveler, supported by documents, they are compensated in full upon presentation of the proper papers. If a receipt or invoice is lost (not presented for any other reason), the employer will reimburse the minimum/nominal cost of the relevant service. Additional expenses are also fully compensated and are not subject to taxes.
Separately, you need to dwell on such an expense item as paying for food. If it is not included in the accommodation bill/air or train ticket, then it is considered that the business traveler paid for the food from his daily allowance. In principle, the employer can, on its own initiative, compensate these expenses to the employee, but in this case, personal income tax will be withheld from the resulting amount.
As for unified social tax and pension contributions, reimbursement of travel allowances is not subject to such. In other words, the employer has every right reduce the tax base by the amount of funds paid.
Foreign business trips: features of calculating compensation for expenses
Since payments for business trips abroad are made in foreign currency, the procedure for reimbursing the traveler’s expenses differs from the usual. In particular, the payment of daily allowances is regulated by separate legislative norms– Decrees of the Government of the Russian Federation No. 93 of 02/08/2002 and No. 812 of 12/26/2005.
What are the nuances of calculating compensation if a company employee is sent abroad on behalf of management? Firstly, before departure, the traveler receives an advance payment according to the travel estimate. This amount is issued in cash in foreign currency or transferred to bank card(conversion most often occurs automatically). In some cases, the advance may be issued in rubles.
Secondly, after the posted person leaves the Russian Federation, the amount of daily allowance due to him is calculated in accordance with the norms of the country of arrival. When an employee returns to Russia - according to domestic standards. The date of change in the procedure for calculating daily allowances is determined by the border crossing stamp in the employee’s international passport. If he needs to visit several countries during one business trip, then calculations are made separately for each state. In the absence of stamps (for example, if a business traveler is traveling through the countries of the Schengen area), the fact of crossing the border must be confirmed in another way. You can present transport tickets for this purpose.
What else do you need to know about calculating payment for business trips abroad? Commercial organizations can set the amount of daily allowance on their own, but the amount issued to the business traveler must be no less than a certain limit - it is fixed in the company’s internal regulatory documentation.
The actual costs incurred, documented, are compensated in full, as in the case of business trips within the country. Additionally, the employer reimburses the employee for the following expenses:
- registration costs foreign passport(in his absence) and visas;
- insurance premium (under the insurance contract for persons traveling abroad);
- fees for currency exchange and check cashing;
- payment for telephone calls;
- fee for luggage weighing no more than 30 kilograms;
- other costs agreed with management.
Upon returning from abroad, the employee is required to submit an advance report with an attached package of documents (confirmation of expenses, a copy of the international passport with stamps, a business trip report) within ten days. The unspent advance is returned to the cash desk and processed in the appropriate manner, and overspending is reimbursed to the employee.
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 the average salary. 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. For any operating mode, the calculation average salary is made on the basis of the wages actually accrued to him and the time actually worked by him for the 12 calendar months preceding the period during which the employee retains his average wage (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 at 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.
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 fulfill an official assignment outside the place of permanent work (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:
- By 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 heavy work, work with harmful and (or) dangerous and other special working conditions, 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 by family circumstances and others 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 of the 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 II, III and IV 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 - 16 working days, in next vacation- 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) is changed, monetary reward and (or) their size, 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 by 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. At the same time, they include this condition in the employment contract and (or) in the collective agreement or local regulatory act.
However, collective agreements, agreements, and employment contracts cannot contain conditions that reduce the level of guarantees for workers in comparison with those established by labor legislation and other regulations. 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 define 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 see, labor legislation establishes a guaranteed minimum size 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 lower than the employee’s salary for the same period, make an additional payment to him before 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 Labour Inspectorate may be fined during inspection (Clause 1, 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 more than the amount, calculated based on 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 increase depending on when this increase occurred - during the billing period, after the billing period before the occurrence of an event that is associated with maintaining the average earnings, or in 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 production calendar 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 business trips. (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 in some cases the current salary may be higher than the average earnings calculated in the prescribed manner, nevertheless, he 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 (Letter of Rostrud dated 02/05/2007 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, labor agreements (contracts) and (or) collective agreements (Article 255 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 the costs of calculating such payments, according to financiers, the taxpayer has the right to take into account 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 of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds." Therefore, with total amount payments for business trip days are accrued insurance premiums to state extra-budgetary funds.
From January 1, 2011, the object of taxation of contributions for industrial injuries are payments and other remunerations accrued in favor of insured persons within the framework of labor relations and under civil contracts, if the terms of the contract oblige the policyholder to pay insurance premiums (Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents 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 premiums to state extra-budgetary funds in general procedure, the rate of contributions for compulsory insurance against accidents at work for an 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.
