Almost every organization has employees whose work takes place on the road. These trips are not business trips; at the same time, such employees are paid for travel, rental housing, daily allowance and other expenses. Moreover, reimbursement by the employer of these costs becomes possible only if labor relations with employees are properly formalized, the “traveling” list and the procedure for reimbursement of costs are approved.

Traveling workers

The Labor Code of the Russian Federation identifies the following forms of work for employees who are not sitting at their workplaces (Part 1, Article 168.1 of the Labor Code of the Russian Federation):

- work on the go;

— work in the field;

— expeditionary work;

- traveling nature of the work.

However, the Code does not contain a definition of these works. In Part 1 of Art. 166 of the Labor Code of the Russian Federation only states that business trips of employees whose permanent work is carried out on the road or is of a traveling nature are not recognized as business trips. So let’s turn to other regulatory legal acts, where the characteristics of these works are given.

Work on the go

Typically, work performed on the road refers to work performed while the vehicle is moving.

Let us give examples of work on the road, considered in the resolution of the Council of Ministers of the RSFSR dated December 12, 1978 N 579 “On approval of lists of professions, positions and categories of workers of river, road transport and highways, who are paid bonuses in connection with constant work on the road, the traveling nature of the work, as well as during official trips within the areas they serve." We are talking here about mentor captains, pilots, passenger transport controllers, conductors, drivers who constantly work on intercity transportation, etc.

Field work

Field conditions are special conditions for the production of geological exploration and topographic-geodetic work associated with the lack of facilities for the work and life of workers and the location of production facilities outside of urban settlements. This definition is given in paragraph 2 of the now defunct Regulations on the payment of field allowances.

Let's extend this definition to other industries. Field conditions are special working conditions associated with the lack of facilities for the work and life of workers and the location of production facilities outside urban settlements.

Expeditionary works

The legislator does not explain the concept of expeditionary work. We think that in this case we mean the activities of freight forwarders. Therefore, as an example, let’s consider a transport expedition.

Under a transport expedition agreement, one party (the forwarder) undertakes, for a fee and at the expense of the other party (the client-shipper or consignee), to perform or organize the performance of services specified in the expedition agreement related to the transportation of goods (Part 1 of Article 801 of the Civil Code of the Russian Federation). A forwarder is a person who performs or organizes the performance of freight forwarding services specified in a transport expedition contract (clause 4 of the Rules of transport and forwarding activities, approved by Decree of the Government of the Russian Federation of September 8, 2006 N 554).

The responsibilities of a freight forwarder for the transportation of goods include escorting the cargo to its destination, ensuring the necessary storage conditions and safety of the cargo during transportation, handing over the delivered cargo and preparing acceptance documentation. This is indicated in the Qualification Directory of Positions of Managers, Specialists and Other Employees, approved by Resolution of the Ministry of Labor of Russia dated August 21, 1998 N 37.

Based on the foregoing, we can conclude that forwarding work includes escorting cargo to its destination.

Traveling nature of work

According to clause 2 of the Instruction on the organization of business trips for military personnel of the civil defense forces and employees of the State Fire Service in the Ministry of Emergency Situations (approved by order of the Ministry of Emergency Situations of Russia dated January 10, 2008 N 3), the traveling nature of the work is the implementation of regular business trips within the service territory (areas) at the possibility of daily return to the place of residence. Note that this definition also applies to work on the road.

Let us turn to the Regulations on the payment of bonuses related to the mobile and traveling nature of work in construction, approved by Resolution of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated 01.06.1989 N 169/10-87. The traveling nature of work is established for employees performing work at facilities located at a considerable distance from the location of the organization.

So the traveling nature of the work means regular business trips. This category includes the following workers: couriers, sales agents, postmen, etc.

We determine the nature of the work

As you can see, the current legislation does not have clear concepts of traveling work, work on the road, in the field, and work of an expeditionary nature. Sometimes the same work can fall under several types. For example, a driver’s job may be traveling, on the road, or of an expeditionary nature.

In principle, it is not so important to us what specific form the work belongs to. The main thing is to arrange it correctly. Moreover, representatives of the Ministry of Health and Social Development of Russia, in a letter dated September 18, 2009 N 22-2-3644, indicated that the decision on the issue of classifying this or that work as work falling under Art. 168.1 of the Labor Code of the Russian Federation, is adopted by the organization independently.

It is important not to confuse traveling work with business trips. According to Part 1 of Art. 166 of the Labor Code of the Russian Federation, a business trip is a trip by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work. However, business trips of employees whose permanent work is carried out on the road or has a traveling nature are not recognized as business trips.

Thus, one-time trips by employees have nothing to do with the traveling nature of the work. For example, trips of truck drivers that are not of a permanent nature and in each case are carried out by separate order of the employer should be considered as business trips (letter of the Ministry of Finance of Russia dated June 1, 2005 N 03-05-01-04/168).

Compensation payments

Types of expenses

In accordance with Part 2 of Art. 164 of the Labor Code of the Russian Federation, compensations are monetary payments established in order to reimburse employees for costs associated with the performance of their labor or other duties provided for by labor legislation.

For employees whose permanent work is carried out on the road or has a traveling nature, the employer compensates for the following related to business trips (Part 1 of Article 168.1 of the Labor Code of the Russian Federation):

— travel expenses;

- expenses for renting residential premises;

— additional expenses associated with living outside the place of permanent residence (daily allowance, field allowance);

- other expenses incurred by employees with the permission or knowledge of the employer.

Reimbursement of expenses provided for in Art. 168.1 of the Labor Code of the Russian Federation, is carried out under the following conditions (letter of the Federal Tax Service of the Russian Federation dated 06.08.2010 N ShS-37-3/8488):

1) the list of jobs, professions, positions of employees whose permanent work is of a traveling nature is established by a collective agreement, agreement or local regulation;

2) the amount and procedure for reimbursement of expenses associated with business trips of employees (specified in Article 168.1 of the Labor Code of the Russian Federation) are established by a collective agreement, agreement or local regulation or employment contract.

Please note that compensation for expenses of employees whose work is traveling in nature cannot be made on the basis of a travel certificate (letter of the Ministry of Finance of Russia dated October 25, 2007 N 03-03-06/1/735).

For your information. Officials in the letter of the Federal Tax Service of the Russian Federation dated 08/06/2010 N ШС-37-3/8488 noted that the list of expenses reimbursed to the employee on the basis of Art. 168.1 of the Labor Code of the Russian Federation is open. So, reimbursement of other expenses related to business trips made by employees with the permission or knowledge of the employer is also allowed. Meanwhile, if the costs do not depend on the nature of the work performed by the employee, they do not relate to expenses associated with business travel. In particular, food reimbursement costs should be considered as payments to the employee.

Tax nuances

Reimbursement of expenses for employees whose permanent work is carried out on the road or has a traveling nature, as well as for employees working in the field or participating in work of an expeditionary nature:

— taken into account when determining the income tax base as part of other expenses associated with production and sales (letters of the Ministry of Finance of Russia dated May 13, 2013 N 03-04-06/16384, dated June 14, 2011 N 03-03-06/1/341 , Federal Tax Service of Russia dated 04.04.2011 N KE-4-3/5226, dated 01.04.2010 N 03-03-06/1/211);

- is not taken into account when calculating the tax base for the purpose of applying the simplified taxation system (letter of the Ministry of Finance of Russia dated December 16, 2011 N 03-11-06/2/174, Federal Tax Service of Russia dated March 14, 2011 N KE-4-3/3943);

- not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia dated November 10, 2011 N ED-4-3/18794@, Ministry of Finance of Russia dated June 7, 2011 N 03-04-06/6-131 and dated July 19 .2010 N 03-04-06/6-154);

— not subject to insurance contributions for compulsory social insurance (subclause “and” clause 2, part 1, article 9 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund", hereinafter referred to as Law N 212-FZ, letters from the FSS of Russia dated 04/02/2010 N 02-03-16/08-526 and the Ministry of Health and Social Development of Russia dated 02/27/2010 N 406-19);

— not subject to contributions for compulsory insurance against industrial accidents and occupational diseases (paragraph 10, subparagraph 2, paragraph 1, article 20.2 of the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases ", hereinafter referred to as Law No. 125-FZ; letter of the Federal Insurance Service of Russia dated November 17, 2011 No. 14-03-11/08-13985).

For your information. There is also the so-called mobile nature of work. This is a type of business travel for employees whose permanent work is carried out on the road. For example, in construction, the mobile nature of work involves frequent relocation of the organization (movement of workers) or their isolation from their permanent place of residence. This follows from clause 3.12 of the Federal Industry Agreement on Construction and the Construction Materials Industry of the Russian Federation for 2011-2013 (dated 02.02.2011 N 168/11-13).

Meanwhile, judging by the wording given in paragraph. 8 hours 2 tbsp. 57 of the Labor Code of the Russian Federation, the mobile nature of work, work on the road and traveling work are different forms of work. At the same time, in Art. 168.1 does not mention mobile work. So, in order to reimburse the costs of such employees, we advise that mobile work be “renamed” to work of a traveling nature or work on the road.

Allowances

Amount of allowances

Most often, the size of the bonuses depends on the “generosity” of the company’s management. True, when establishing “traveling” additional payments, employers who have not refused to join the industry agreement will also have to take into account its provisions (Articles 8, 45, 48 of the Labor Code of the Russian Federation).

These amounts increase the wages of “traveling” workers and cannot be considered as compensation. The fact is that all cases of providing compensation are prescribed in the Labor Code of the Russian Federation (letters from the Ministry of Finance of Russia dated March 26, 2012 N 03-04-06/9-76 and dated October 3, 2007 N 03-04-06-02/196).

Table. Allowances for the traveling nature of work in accordance with industry tariff agreements concluded at the federal level of social partnership

Tax nuances

Expenses for payment of allowances for the traveling nature of work:

— taken into account when determining the income tax base as part of labor costs (clause 2 of Article 255 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 26, 2012 N 03-04-06/9-76);

— taken into account when calculating the tax base for the purpose of applying the simplified taxation system (subclause 6, clause 1, article 346.16 of the Tax Code of the Russian Federation);

— subject to personal income tax (clause 1 of article 210 and article 217 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 26, 2012 N 03-04-06/9-76);

— impose insurance contributions for compulsory social insurance (Part 1, Article 7 and Article 9 of Law No. 212-FZ);

- impose contributions for compulsory insurance against accidents at work and occupational diseases (clause 1 of article 20.1 and article 20.2 of Law N 125-FZ).

We arrange traveling work

List of "traveling" workers

The list of jobs, professions, and positions of “traveling” workers is established by a collective agreement, agreements, and local regulations (Part 2 of Article 168.1 of the Labor Code of the Russian Federation). We recommend that traveling categories of workers be specified in the order, since making changes to a collective agreement is much more difficult.

Regulations on the traveling nature of work

It is important to approve the Regulations on the traveling nature of work, which will spell out the concept of traveling work, compensation payments, the procedure for making payments to the employee, etc.

Regulations on business trips of employees whose permanent work is traveling in nature or takes place on the road

1. General Provisions

1.1. These Regulations establish the procedure and amount of reimbursement of expenses of the Company's Employees whose permanent work is traveling in nature or takes place on the road.

1.2. The traveling nature of the work means regular business trips.

1.3. Travel work is work performed while the vehicle is moving.

1.4. The list of positions and professions of employees whose permanent work is of a traveling nature or takes place on the road is approved by the director.

1.5. The conditions determining the nature of the work (traveling, on the road) must be specified in employment contracts and job descriptions (work instructions) of the Employees.

1.6. This Regulation is mandatory for all Company Employees whose permanent work is traveling in nature or takes place on the road.

2. Grounds for sending an employee on a business trip

2.1. The basis for sending an Employee on a business trip is the route sheet.

2.2. Reception and issuance of route sheets is carried out by the HR department.

2.3. The day after the end of the official trip, the Employee submits the route sheet to the head of the unit, who endorses it and submits it to the HR department on the same day.

3. Compensation payments related to special working conditions

3.1. The following allowances are established for the salaries of employees:

3.1.1. for the traveling nature of work - 20%;

3.1.2. for work carried out on the road - 15%.

4. Compensation payments related to the performance of labor duties

4.1. The employee is reimbursed for travel expenses:

4.1.1. in the amount of actual expenses confirmed by travel documents, but not higher than the cost of travel:

- by rail - in a compartment carriage of a fast branded train;

- by water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with comprehensive passenger services, in the cabin of the II category of a river vessel of all lines of communication, in the cabin of the I category of a ferry vessel;

— by air — in the economy class cabin;

— by road — in any vehicle (including taxi);

4.1.2. monthly in the amount of the cost of tickets for city public transport - to employees whose permanent work is of a traveling nature.

4.2. Travel expenses specified in paragraph 4.1.1 of these Regulations are reimbursed in the amount of the cost of travel on transport, including insurance payments for state compulsory insurance of passengers on transport, payment for services for the pre-sale of travel documents, costs for the use of bedding on trains.

4.3. The employee is reimbursed for the costs of renting residential premises upon presentation of supporting documents in the amount of actual costs, but not more than 2,500 rubles. per day. This item of expenses also covers the employee's expenses for additional services provided in hotels (with the exception of expenses for service in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities).

4.4. The employee is paid additional expenses associated with living outside the place of permanent residence (daily allowance) in the amount of 1000 rubles. in a day.

4.5. Employees are reimbursed for expenses for communication services within the limit established by order of the director, and in the presence of a memorandum from the Employee confirming the economic justification of the expenses.

4.6. The Employer reimburses expenses to the Employee only if the trips were official and corresponded to the Employee’s job function or were carried out by order of the Employee’s immediate supervisor.

5. Procedure for making calculations and preparing reports

5.1. Employees are required to retain all documents confirming expenses.

5.2. At least 5 working days before the start of the next month, the head of the unit draws up a work assignment describing the main areas of the employee’s work on business trips for the corresponding month.

5.3. The employee is given an advance for expenses associated with business trips, within the limits of the amounts due under the official assignment approved by the director.

5.4. Employees are required, by the 5th day of the calendar month following the reporting month, to submit an advance report to the organization’s accounting department (in Form N AO-1, ​​approved by Resolution of the State Statistics Committee of Russia dated 01.08.2001 N 55) on the funds spent in connection with business trips. The following documents are attached to the advance report: documents on the rental of residential premises, documents on actual travel expenses and other expenses related to business trips.

5.5. Employees are required to return to the cash desk the balance of the unused advance payment issued for business trips by the 7th day of the month following the reporting month.

5.6. In case of overspending, the employer, within 3 working days from the date of approval of the advance report, compensates the employee for the amounts approved by the director of the organization.

Features of hiring

According to para. 8 hours 2 tbsp. 57 of the Labor Code of the Russian Federation, in particular, the conditions that determine, in necessary cases, the nature of the work (travelling, on the road) are mandatory for inclusion in an employment contract. For an example of the wording of an employment contract with an employee working in a job that has a traveling nature, see Example 3.

The traveling nature of the employee’s official activities must be indicated in the employee’s job responsibilities.

Travel sheet

Most often, as a justification for business trips, enterprises keep a travel log or employees are given traveling (route) sheets, where they mark their movements. There are often cases when employees are required to fill out reports on business trips. The organization develops all these documents independently.

For your information. Each independently developed form of a primary accounting document must contain the following mandatory details (Part 2, Article 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”):

1) name of the document;

2) date of preparation of the document;

3) the name of the economic entity that compiled the document;

5) the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;

6) the name of the position of the person (persons) who completed the transaction, operation and who is responsible (responsible) for the correctness of its execution, or the name of the position of the person (persons) responsible for the accuracy of the execution of the event;

7) signatures of the persons provided for in paragraph 6 of this list, indicating their surnames and initials or other details necessary to identify these persons.

Stationary jobs and traveling work

Often, organizations enter into employment contracts with employees to perform traveling work in other cities or regions of our country. This raises the question: should organizations register with the tax authorities at the place of performance of the labor function of each of these employees?

This is not an idle question. The fact is that organizations are subject to registration with the tax authorities at the location of each of their separate divisions (clause 1 of Article 83 of the Tax Code of the Russian Federation). In this case, a separate division of a company is any division territorially isolated from it, at the location of which stationary workplaces are equipped (Clause 2 of Article 11 of the Tax Code of the Russian Federation). A workplace is understood as a place where an employee must be or where he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer (Article 209 of the Labor Code of the Russian Federation).

Meanwhile, if these employees do not carry out activities in the organization’s office, then there can be no talk of creating permanent jobs. After all, the equipment of a stationary workplace means the creation of all the conditions necessary for the performance of labor duties, as well as the very performance of such duties (letters of the Ministry of Finance of Russia dated May 20, 2013 N 03-02-07/1/17743, dated March 18, 2013 N 03-02- 07/1/8192, dated 01.03.2012 N 03-02-07/1-50). So, when carrying out an activity that has a traveling nature, without creating a stationary workplace, there are no grounds for registering the organization with the tax authority at the place where said activity is carried out. This conclusion is confirmed by the following letters from the Ministry of Finance of Russia: dated 05/24/2013 N 03-02-07/1/18634, dated 03/01/2012 N 03-02-07/1-50 and dated 07/28/2011 N 03-02-07/1 -265.

Often, employees of certain organizations are forced to travel on business. in connection with the performance of work duties. This applies to sales representatives, service engineers, couriers, drivers and other employees.

The Labor Code provides for two definitions Such trips include business trips and the traveling nature of work. We will talk specifically about the second concept.

Legislative acts for 2018

To study the legislation regarding traveling nature of work (hereinafter referred to as RWP), you should contact certain documents.

• Resolution from the State Labor Committee “On approval of the regulations related to the payment of bonuses to persons with traveling work”;
• Order “On the organization and registration of business trips”;
• Order of the Ministry of Internal Affairs of the Russian Federation “On organizing business trips for employees of the Ministry of Internal Affairs.”

By general definition, such employees may include individuals who regularly travel within the service area, as well as employees who perform work duties at a long distance from the company's office.

About which professions belong to this term in the legislation of restrictions not available.

Definition and characteristics

The traveling nature of the work is such type of employment, which involves regular trips to other localities. To understand its differences from simple business trips, you should consider several aspects.

1. In the case of a business trip, trips are episodic in nature, while with RHR work is associated with constant business trips.
2. If we consider the nature of the work, then in RHR we are talking about the performance of labor functions, and when going on a business trip, a specialist only carries out the orders of his employer.
3. As for payment, in the situation under consideration it is provided on the basis of an employment contract regarding salary, tariff rate and other features. In case of a business trip, the amount of average earnings is paid.
4. Document flow during the traveling nature of work can be established strictly by order of the employer. If we are talking about a business trip, drawing up an order is a mandatory item.
5. Payment methods also vary. In the case of RHR, their return is made according to the documents provided and through the established allowance. And during business trips - only on the basis of the documentation provided.

If an organization has employees who are constantly traveling somewhere, the employer usually sets himself multiple tasks:

• securing this type of labor relationship within the framework of an employment contract;
• compensation to employees for expenses in accordance with legal regulations.

Thus there is a few differences between the concepts under consideration, and it is important to take them into account.

How to conclude an employment contract correctly

According to Art. 168 of the Labor Code of the Russian Federation, determines the procedures for reimbursement of expenses that are associated with business trips, as well as lists of positions, established within the framework of a collective agreement.

To prevent inspection bodies from asking unnecessary questions about expense accounting, it is recommended to provide a few nuances:

• reflect certain conditions related to the traveling nature of the work; this must be done in the employment contract (as evidenced by the provisions of Article 57 of the Labor Code of the Russian Federation);
• approve the list of work processes, as well as professions that are of a traveling nature, doing this within the framework of a collective agreement;
• establish a strict procedure within which travel documentation takes place;
• describe the amounts and procedures for paying bonuses.

In total, within the workflow there is a few steps on the part of the employee and the employer.

1. Development and approval of provisions related to the traveling nature of work.
2. Securing RHR within the framework of the labor relations agreement.
3. Issuance of the appropriate order to establish RHR.

In this case, the employer independently decides which employee will work according to this scheme, and which will perform his job duties within the framework of stationary conditions.

Pros and cons for employee and employer

For the employee there is many advantages this mode of operation:

• the opportunity to travel to different cities and countries;
• maintaining the amount of wages and bonuses;
• covering all expenses associated with performing professional tasks;
• strengthening physical fitness and moral stability.

There is also a number of disadvantages which must be taken into account:

• certain physical loads associated with constant travel;
• lack of personal life and time to create a family and life;
• inability to manage personal time.

For the employer, RHR is also accompanied certain positive and negative points. TO pros The following features can be attributed:

• the ability to delegate authority to employees;
• expansion of the geography of activity.

If you study minuses, then they consist in the following aspects:

• inability to fully control the work process;
• high costs for an employee to carry out his job duties.

There are certain positive and negative points for both sides. Therefore, before applying for such a position (or arranging for an employee), it is necessary thoroughly weigh the pros and cons.

Reimbursement and allowances

According to Art. 168 of the Labor Code of the Russian Federation, employees who work in such a position, All travel related expenses are reimbursed. To simplify document flow, the employer does not reimburse part of the expenses confirmed by documents, but issues a fixed bonus, the amount of which is indicated in local regulations (LNA).

To decide which method should be used, the employer additional paperwork must be taken into account which leads to increased costs.

Reimbursement options:

1. Return according to documents. This option involves reimbursing employees for expenses that were actually incurred by them. Most often, this type of interaction is relevant in the case of long trips for work.
2. Setting an appropriate premium. This option is used when an employee goes on business trips within one area and is faced with expenses that can be foreseen and predicted. In the legislation, this document does not have clearly established dimensions, so it is considered within the framework of the LNA.
3. Combined method of returning consumables. According to many experts, the most reliable way to recover costs is a combined option. That is, it implies compensation for part of the costs on the basis of supporting documents, and the rest is reimbursed through an allowance for daily expenses. As practice shows, this particular option of compensation is in full compliance with the provisions of Article 168.

Every employer on one's own chooses the procedure within which reimbursement of all expenses will occur.

Sample regulations and orders

To simplify the regulation of labor processes associated with the traveling nature of work, it is provided special provision, which is established by law. It contains several mandatory points:

1. Name, date, city (actual place of detention). There is nothing complicated here, this is how “Regulations on...” is written.
2. The first paragraph follows a set of general provisions. They relate to such aspects as the list of positions related to RHR, the functions of employees and other nuances.
3. Next we are talking about employees who are constantly employed in traveling positions. Here we are talking about the provisions on the basis of which employees with RHR are determined, and about other issues related to them.
4. The third paragraph contains information about the business trips of such employees. It contains orders of points and routes, as well as detailed data on the process of fulfilling labor obligations.
5. The following section contains guarantees and compensation for all employees. It displays the conditions and grounds on which the refund is made.
6. After this, the amounts and procedures on the basis of which expenses are reimbursed are determined. We are talking about choosing a refund option and about procedures.
7. Final provisions containing certain conclusions and results.
8. List of professions that work according to RHR. Next comes information about the author of the provision and his signature.

The position is universal for many enterprises and is adjusted by employers if necessary.

What conclusion can be drawn

Thus, RHR is a labor organization process in which an employee is forced to constantly travel between cities and countries to directly perform his duties.

This concept should not be confused with a regular business trip, since there is almost nothing in common between them (different goals, tasks, activities performed). Regulation of RHR allows employers and employees to create long-term reliable relationships at all levels of interaction.

Full information about the traveling nature of the work is presented in this video.

The nature of work, depending on the movement of employees due to their duties, is divided into the following types:

Regulations on traveling work

If traveling work takes place in an organization, it is necessary to draw up an appropriate local regulatory act, using as a basis the sample Regulations on the traveling nature of work. This document must contain:

• General provisions - the purpose and objectives of the document
• List of positions whose work is traveling in nature
• Guarantees and compensation
• Procedure and amount of reimbursement of expenses

In addition to travel costs, mobile communications, rental housing costs, if necessary, and other expenses specified in the Regulations or a collective agreement can also be compensated.

Sample Regulations on Traveling Work

Everyone whose positions are listed in it needs to be familiarized with the document. Working employees sign with the current date, newly hired employees are introduced on the day of hiring.

It is worth noting that 2019 did not bring anything new to the traveling nature of work, so the adopted local regulations of recent years remain relevant.

It is not established by law in which cases the nature of the work must be prescribed. In this article we will figure out when the traveling nature of work can be established, why the traveling territory should be prescribed, as well as what allowances and compensations should be established.

When it is necessary to indicate that the nature of the work is traveling

One of the mandatory conditions of an employment contract is to indicate, when necessary, the nature of the work (Part 2 of Article 57 of the Labor Code of the Russian Federation). The nature of the work can be traveling, on the road, mobile, etc. The traveling nature of the work is established for employees whose work function is directly related to travel. For example, a lawyer whose job responsibilities include participation in trials, consulting clients outside the location of his (the lawyer’s) workplace, etc. That is, such an employee needs to establish the traveling nature of the work, since sending an employee on a trip outside the place of permanent work may be recognized as a business trip. And then the employer faces additional financial costs, because the time spent on a business trip is paid to the employee based on his average earnings.

The legislator establishes that business trips of employees whose permanent work is carried out on the road or is of a traveling nature are not recognized as business trips.

Consequently, writing down the conditions regarding the traveling nature of the work allows the employer to reduce the costs of additional payments to employees. Previously, before the abolition of travel certificates and official assignments, the benefit of the traveling nature of work was also in the reduction of paperwork (travel certificates and official assignments were not required during official trips), but that time has passed.

It turns out that establishing the traveling nature of the work is necessary if the performance of job duties involves possible travel within the city in which the employee is employed, or in another area. It is worth noting that the employer not only reduces the cost of paying wages, but also minimizes the risks of being held liable. Let us explain: if an accident occurs to an employee while on a business trip, and the employer did not record his absence from the place of work and his attendance was recorded on the work time sheet, then the question of non-compliance with the law and the application of administrative liability under Part 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.

Although properly designed traveling nature of work helps the employer in many ways, it also has its disadvantages. For example, industry agreements may establish additional guarantees and compensation for workers, which will be mandatory for employers. But we’ll talk about this a little lower.

We record the nature of the work in documents

How to establish the traveling nature of work? First, you need to fix this condition in employment contract.

Quite a lot of questions arise from HR employees about instructions traveling areas. Is this necessary? Or can we do without mentioning it? The obligation to establish the territory of traveling during the traveling nature of the work is not fixed by law, i.e. it turns out that if there is no indication of it, there should not be any risks for the employer.

But, in our opinion, since this issue is not regulated by law, establishing a traveling territory will protect the employer from recognizing a business trip as a business trip. One of the advantages of the absence of requirements in the law on this issue is that the employer can designate the traveling territory within the limits that he needs.

Example 1

Collapse Show

The employee carries out labor activities within the capital and suburbs, so the traveling area can be indicated as the city of Moscow and the Moscow region. If the employee moves throughout Russia, then the employer can indicate both individual cities (where the employee visits most often) and the entire territory of the Russian Federation. There is no prohibition on this in the law.

The wording in the employment contract regarding the traveling nature of the work may look like this: “The employee is assigned a traveling nature of work with the traveling territory - Moscow and the Moscow region”.

Please note that when establishing the traveling nature of the work and the traveling territory, it is necessary to indicate in the employment contract the employee’s place of work with reference to the address.

Another mandatory condition for the traveling nature of work is the establishment list of jobs, professions, positions with a traveling nature of work in the collective agreement, agreements, local regulations. This requirement is enshrined in Part 2 of Art. 168.1 Labor Code of the Russian Federation. Thus, in order to comply with the norms established by law, the lists of positions that may establish a traveling nature of work must be enshrined in the collective agreement (if any) and local regulations of the employer.

In this case, the employer can develop how separate local regulatory act, for example, the Regulations on the traveling nature of work, and include all the necessary conditions into the existing one in the organization there is a local regulatory act (Regulations on sending employees on business trips and business trips, etc.) Thus, in a local regulatory act you can indicate: “The list of positions with a traveling nature of work is established in Appendix 1 to these Regulations” and attach the corresponding list.

Collapse Show

Marianna Shilova

In addition to the listed documents, it is advisable for the employer to have one more - log of registration / accounting of business trips (local business trips). Its presence in the organization protects the interests of both the employee and the employer. An employee who is noted in the log will prove that during his absence he was not absent, but was traveling, and the employer will be able to monitor the employees’ trips and determine whether there were violations of labor regulations and work schedule on their part.

To develop a journal, you can use forms approved by special acts for individual industries, see, for example, Appendix No. 2 to the Procedure for the use and recording of travel documents related to business trips of employees of the Ministry of Transport of the Russian Federation, approved by order of the Ministry of Transport of Russia dated 04/07/2014 No. MS- 32-r.

A magazine in a small company may look like this.

It can be kept, for example, by the secretary, and all those departing will have to register in it.

If the company is medium or large and has a complex structure, and departments are located remotely, then it is advisable to create such a journal in each of the structural divisions. In this case it might look like this.

In some cases, it may be useful to make the journal electronic and accessible via the Internet, so that an employee can log in from any gadget (phone, laptop, computer) and check in.

An important point that employers often miss when starting such a log is that they do not familiarize employees with the rules for filling it out. In this case, it loses its purpose, since neither the employer nor the employee will be able to refer to it in the event of a conflict. To avoid such situations, we recommend issuing an order (instruction) on the procedure for maintaining a log of registration / accounting of employee trips. It should specify not only the obligation of employees to note the date, time and purpose of the trip, but also the obligation of immediate managers (or another person, for example, the general director of the organization) to endorse the trips of subordinates.

In practice, daily sighting is not always used, especially when the company has many employees. Sometimes the boss puts his signature at the end of the week/month. But keep in mind that in the second case, holding the employee accountable for unauthorized departure will be problematic, since the approval was done after the fact. However, such periodic checks in themselves discipline workers, since they know that their immediate superior can check at any time whether they were absent from the workplace for official reasons or for other reasons.

Compensation for traveling nature of work

Another important issue that concerns many employers who already have a traveling nature of their employees’ work, and those who just want to establish it, is the question of guarantees and compensation, their amounts and procedure for provision.

The list of compensations for an employee when he is sent on a business trip is established by law (Part 1 of Article 168.1 of the Labor Code of the Russian Federation). It mentions:

• travel expenses;
• expenses for renting residential premises;
• additional expenses associated with living outside the place of permanent residence (daily allowance, field allowance);
• other expenses incurred by employees with the permission or knowledge of the employer.

Collapse Show

Marianna Shilova, General Counsel, Center for Economic Services

Please note: the Russian Ministry of Finance has developed a draft law that amends Art. 168.1 of the Labor Code of the Russian Federation (URL: http://regulation.gov.ru/projects#npa=36064). In particular, from the expenses that are compensated by the employer during business trips, it is proposed to exclude other expenses incurred with the permission or knowledge of the employer.

The amount and procedure for reimbursement of the above expenses must be established by a collective agreement, agreements within the framework of social partnership, local regulations or an employment contract. The amount of daily allowance, compensation for travel expenses, and the procedure for reimbursement of additional costs can be reflected in the Regulations on the procedure for reimbursement of expenses associated with business trips of employees whose permanent work is of a traveling nature. In Example 2 we present a fragment of a provision where the amount of daily allowance is discussed based on food costs.

Example 2

Fragment of the Regulations on the procedure for reimbursement of expenses related to business trips

Collapse Show

Many employers believe that they are obliged to pay additional allowance for traveling nature of work. As a general rule, there is no provision for establishing an allowance for the traveling nature of work. However, keep in mind that it may be established by industry / inter-industry / territorial / regional / interregional agreements and regulations that apply to certain areas of activity.

Example 3

Collapse Show

The Federal Industry Agreement for Construction and the Building Materials Industry of the Russian Federation for 2014-2016 provides for the following procedure for determining the amount of daily allowance for traveling work: “In cases where travel during non-working hours from the location of the employer (collection point) to the place where work is performed at the site and back per day is at least three hours, in collective agreements and local regulations it is recommended to set daily allowances for the traveling nature of work in the amount of up to 20% of the monthly tariff rate (salary) without taking into account coefficients and additional payments, but not more than 50% of the daily allowances paid for business trips, and for trips lasting at least two hours - up to 15% of the monthly tariff rate (salary) without taking into account coefficients and surcharges, but not more than 40% of the daily allowance paid during business trips.”

• Resolution of the State Committee for Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions dated December 16, 1960 No. 1335/31 “On approval of the Regulations on the procedure and amount of reimbursement of expenses for workers of communications, railway, river, road transport and highways, whose permanent work takes place on the road or is of a traveling nature, as well as during official trips within the areas they serve”;
• Resolution of the State Labor Committee of the USSR, the Secretariat of the All-Union Central Council of Trade Unions dated December 30, 1965 No. 818/39 “On the procedure and amount of reimbursement of expenses to employees of cultural and educational institutions whose permanent work takes place on the road or is of a traveling nature”;
• Resolution of the State Committee for Labor of the USSR, the Secretariat of the All-Union Central Council of Trade Unions dated March 11, 1965 No. 145/8 “On the procedure and amount of reimbursement of expenses for employees of education, health care, housing and communal services, trade and public catering and paramilitary security of railway transport, whose permanent work takes place on the road or has a traveling nature, as well as during official trips within the areas they serve”;
• Resolution of the State Labor Committee of the USSR, the Secretariat of the All-Union Central Council of Trade Unions dated May 27, 1981 No. 149/9-67 “On the procedure and amount of reimbursement of expenses to employees of electrical network enterprises of the system of the Ministry of Energy and Electrification of the USSR, whose permanent work is of a traveling nature.”

These acts are applied to the extent that they do not contradict the Labor Code of the Russian Federation and are industry specific. In them, the employer will find the amount of allowances for various industries, which should be applied if they affect him.

Marianna Shilova, General Counsel, Center for Economic Services

The local regulatory act must also specify the procedure for paying compensation. Let's give an example.

As you can see, it is not legally defined in what cases the traveling nature of work should be established, which in a certain sense frees the employer’s hands. The key point in this issue is to prescribe the procedure for sending employees on business trips, the amount of compensation, the procedure for their payments in the local regulations of the employer, as well as approving the list of positions of employees who are entitled to such payments. The main thing is not to lose sight of those agreements within the framework of social partnership that may extend to the scope of the organization’s activities.

With a competent approach, the employer makes his life easier. After all, if an employee “travels” while performing his job duties, establishing the traveling nature of the work will minimize the company’s risks.

The Labor Code requires the employer to reimburse expenses for employees whose work involves traveling. Such compensations are taken into account when calculating income tax and are exempt from personal income tax and contributions. Therefore, auditors from the Federal Tax Service and funds are always especially attentive to documents confirming that the work is actually traveling, and the reimbursable expenses are associated with frequent trips and were actually incurred. How to formalize labor relations with traveling employees and payments in their favor, while avoiding additional charges, read the article.

What kind of traveling character is this?

In the Labor Code, only three articles contain mention of the traveling nature of work.

Article 57 of the Labor Code of the Russian Federation states that the conditions determining, in necessary cases, the nature of the work (mobile, traveling, on the road, other nature of work) are subject to mandatory inclusion in the employment contract.

According to Art. 166 of the Labor Code of the Russian Federation, business trips of employees whose permanent work is carried out on the road or is of a traveling nature are not recognized as business trips.

In accordance with Art. 168.1 of the Labor Code of the Russian Federation for employees whose permanent work is carried out on the road or has a traveling nature, as well as employees working in the field or participating in work of an expeditionary nature, the employer compensates for the following related to business trips:

Travel expenses;

Expenses for renting residential premises;

Additional expenses associated with living outside the place of permanent residence (daily allowance, field allowance);

Other expenses incurred by employees with the permission or knowledge of the employer.

In addition, Art. 168.1 of the Labor Code of the Russian Federation provides that the amount and procedure for reimbursement of the above expenses, as well as the list of jobs, professions, positions of these workers are established by a collective agreement, agreements, and local regulations. The amount and procedure for reimbursement of these expenses may also be established by the employment contract.

Thus, the Code establishes additional guarantees for employees with a traveling nature of work, but does not decipher what kind of work can be considered to be of a traveling nature. In particular, it is not clear by what criteria to determine whether the work of a particular employee is traveling, whether in this case the profession of this employee matters, what should be the number and frequency of business trips made?

At the end of last year, Rostrud tried to answer these questions in a letter dated December 12, 2013 No. 4209-TZ. Officials cited two signs of traveling work:

1) the employee performs official duties outside the organization’s location;

2) work associated with travel is permanent in nature (as opposed to business trips, which are temporary and limited to a certain period).

In terms of documentation, Rostrud indicated the following:

The condition on establishing the traveling nature of the employee’s work must be included in the employment contract (Article 57 of the Labor Code of the Russian Federation);

The list of jobs, professions, positions of employees whose permanent work is of a traveling nature must be established in a collective agreement, agreements or local regulations (Article 168.1 of the Labor Code of the Russian Federation).

The conclusion in the letter is as follows: if the employee’s job function involves constant work on the road, then the employer has the right to establish the traveling nature of his work and reimburse expenses associated with business trips.

As we see, officials have not explained in what case it can be considered that work associated with traveling is permanent. What matters here: the number of trips per month, their frequency, or some other factors?

In our opinion, permanent nature means that the employee spends most of his working time on the road.

Requirements of auditors

Auditors from the Federal Tax Service and funds take special care in checking the documents with which the company confirms the legality of reimbursement to employees for expenses related to business trips and referred to in Art. 168.1 Labor Code of the Russian Federation. This is evidenced by numerous official explanations and rich judicial practice on this issue.

The reason for such close attention from inspectors is simple and is that compensation for “traveling” employees for expenses associated with business trips:

Taken into account at a time when calculating income tax in other expenses (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation);

Exempted from personal income tax as a compensation payment established by law related to the employee’s performance of labor duties (clause 3 of article 217 of the Tax Code of the Russian Federation);

Exempted from insurance contributions, including contributions for injuries (subclause “and” clause 2, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation Federation, Federal Compulsory Medical Insurance Fund" (hereinafter referred to as Law No. 212-FZ), subparagraph 2, clause 1, article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases "(hereinafter referred to as Law No. 125-FZ)).

Let's take a closer look at the requirements for documenting traveling work and compensation for compensation put forward by regulatory authorities.

Confirmation of the traveling nature of the work

The Labor Code does not require the employer to somehow prove the fact that the business trips of an employee whose employment contract stipulates a traveling nature of work are in fact permanent.

Most official clarifications also do not require documentary evidence of the permanent nature of business trips.

In one of its letters (dated November 10, 2011 No. ED-4-3/18794@), the Federal Tax Service of Russia reported that the traveling nature of the work of a forwarding driver can be confirmed by orders, waybills, flight reports and other documents. That is, we are talking specifically about the right, and not the obligation of the company to submit these documents to the inspectors.

It is clear that the Federal Tax Service and funds will not have any complaints about the payment of such allowances, because the company will transfer personal income tax amounts and contributions along with this. But from the point of view of labor legislation, such a replacement of compensation with an allowance is unlawful. The Labor Code does not oblige employers to pay employees a premium for the traveling nature of their work. The company does this by agreement with the employees. At the same time, the employer’s obligation to reimburse employees for expenses associated with constant travel is established in Art. 168.1 Labor Code of the Russian Federation. This means that the company does not have the right to refuse to reimburse these costs even if it has established a premium for special working conditions in the collective and labor agreements.

Thus, non-payment of compensation is a violation of labor laws. For this, auditors from the labor inspectorate have the right to fine the head of the company (individual entrepreneur) in the amount of 1,000 to 5,000 rubles, and the organization itself in the amount of 30,000 to 50,000 rubles. (Part 1 of Article 5.27 of the Administrative Code).