Please provide an example of the Business Travel Regulations with a section on business trips.

Answer

Answer to the question:

A business trip is a trip by an employee by order of an organization to certain period, in which he performs an official errand out of place permanent job. This is stated in the Labor Code of the Russian Federation.

The general rules for sending employees on business trips and documenting business trips should be enshrined in a local act of the organization, for example, the Regulations on Business Travel.

For a sample of the business trip regulations, see the materials of the Personnel System Form No. 2.

A business trip with a traveling nature of work is not a business trip.

The procedure for registering business trips can be provided for in a local act.

Report on the work performed by an employee with a traveling nature of work

Details in the materials of the Personnel System:

Society with limited liability"Alpha"

Regulations on the traveling nature of work

Moscow	06.03.2016

1. General provisions

1.1. The Regulations on the traveling nature of work (hereinafter - the Regulations) is a local regulatory act of the limited liability company "Alpha" (hereinafter - the Company or the Employer), developed and adopted in accordance with the current labor legislation (Article , Labor Code of the Russian Federation).

1.2. The traveling nature of work is established for employees who regularly perform job responsibilities outside the organization. The list of works, professions and positions of such employees is established by order general director.

1.3. Employees who have a traveling nature of work are guaranteed to retain their place of work (position) and earnings, as well as reimbursement of expenses associated with the traveling nature of their work:

Travel expenses;

Expenses for renting residential premises;

Compensation for the traveling nature of work in the amount established by order of the General Director;

Other expenses incurred by the employee with the permission or knowledge of the Company.

1.4. An employee who has a traveling nature of work is subject to the general schedule of working hours and rest time established in the Company.

1.5. If an employee who has a traveling nature of work is sent on a trip on a weekend or holiday, or was specifically sent to work on a weekend or holiday, he is given another day of rest.

1.6. An employee who has a traveling nature of work may be sent on a business trip (including a foreign one) if the purpose of the trip is not directly related to his main job function (for example, participation in a meeting, exchange of experience, etc.).

2. Employees whose permanent work is traveling

2.1. The list of positions and professions of the Company's employees whose permanent work is of a traveling nature is established by order of the General Director.

2.2. The traveling nature of work can be established for an employee both when he is hired for a position (profession) established by order of the General Director, and in the process of working for the Employer when the employee is transferred to such a position (profession).

2.3. The conditions that determine the traveling nature of the work of a particular employee are subject to mandatory inclusion in the employment contract.

2.4. If upon conclusion (change) employment contract If an employee holding a position (profession) stipulated by the order of the General Director, the terms of the traveling nature of the work were not included in the employment contract, then its content must be supplemented necessary conditions agreement of the parties, concluded in writing and forming an integral part of the employment contract.

2.5. The absence of conditions in the employment contract with an employee holding a position (performing work in the profession) specified in the order of the General Director regarding the traveling nature of the work does not exempt the employer from providing the employee with guarantees and compensation provided for in these Regulations when sending the employee on a business trip.

2.6. Persons for whom the traveling nature of work is contraindicated in accordance with medical report.

2.7. If, in accordance with a medical report, contraindications for performing this work are identified in an employee whose permanent work is of a traveling nature, the employee is subject to removal from work stipulated by the employment contract and transfer to another job that is not contraindicated for him due to health reasons.

If the employee refuses the transfer or the Employer does not have the appropriate work, the employment contract with the employee is subject to termination in accordance with Part 1 of Article 77 of the Labor Code of the Russian Federation.

3. The procedure for compensation of expenses associated with the traveling nature of work

3.1. An employee who has a traveling nature of work is issued a monthly route sheet, the form of which is determined by a separate order of the General Director.

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

3.2. An employee who has a traveling nature of work is given a cash advance before the trip within the limits of the amounts due to pay for travel, expenses for renting living quarters, and compensation.

3.3. For final payment, the employee must submit a properly completed route sheet to the accounting department no later than the 5th day of the month following the reporting month. The employee attaches the relevant travel documents, receipts for payment of hotels, accommodation and other expenses to the route sheet.

3.4. Compensation for the traveling nature of work is paid in accordance with route sheet employee (for each day of travel).

3.5. Expenses for renting residential premises are reimbursed to an employee who has a traveling nature of work, from the day of his arrival to the day of departure in the amount of actual costs. Within the limits of the norms, employee expenses for paying for additional services provided in hotels are also subject to reimbursement. Expenses for renting residential premises during a forced stopover, confirmed by relevant documents, are reimbursed in the amounts provided for in this paragraph.

3.6. Travel expenses to the place of work and back to the place of permanent work are reimbursed to an employee who has a traveling nature of work in the amount of: the cost of travel by air, rail, water and by road transport public use (except taxis), including additional services: service fees, user fees bedding. The employee is paid expenses for travel by public transport (except taxis) to the station, pier, airport, if they are located outside the line settlement.

3.7. In the event of temporary incapacity for work of an employee who has a traveling nature of work, he is, on a general basis, paid a temporary disability benefit for a period of illness confirmed by a certificate of incapacity for work, and the costs of renting living quarters are also reimbursed (except for cases when the employee is on sick leave). inpatient treatment) and compensation is paid for the entire time until he is unable, for health reasons, to start work or return to his place of residence permanent place residence, but not more than two months.

4. Final provisions

4.1. This Regulation comes into force from the moment of its approval and is valid indefinitely.

4.2. This Regulation applies to labor relations that arose before it came into force.

1. Forms: Regulations on the traveling nature of work
2. Forms: Regulations on business trips

POSITION

about business trips

Moscow 03/06/2016

1. General provisions

1.1. This Regulation has been developed in accordance with current legislation Russian Federation and determines the specifics of the procedure for sending employees of Alpha LLC (hereinafter referred to as the Organization) on business trips both in Russia and in foreign countries.

1.2. A business trip is a trip by an employee by order of the head of the Organization for a certain period of time to carry out an official assignment outside the place of permanent work.

1.3. These Regulations apply to all employees of the Organization, including the director.

1.4. Business trips do not include:

Business trips of employees whose job responsibilities require traveling

The nature of the work, unless otherwise provided by local or regulatory legal acts;

Travel for personal matters (without production necessity, relevant agreement)
or calling the inviting party);

Admission to study and distance learning educational institutions higher
and additional professional education.

2. Duration and mode of business trip

2.1. The duration of a business trip for employees is determined by the decision of the head of the organization, taking into account the volume, complexity and other features of the official assignment.

2.2. The actual length of stay of the employee at the place of business trip is determined by travel documents presented by the employee upon return from a business trip. If an employee travels to the place of business trip or back to the place of work by personal transport, the actual period of stay at the place of business trip is indicated in the memo.

Upon returning from a business trip, the employee submits the memo to the employer along with supporting documents confirming the use of personal information.
transport ( waybill, bills, receipts, cash receipts etc.)

2.3. The day of departure on a business trip is the date of departure of a train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival is the date of arrival of the vehicle at the place of permanent work. When a vehicle is sent before 24 o'clock inclusive, the day of departure for a business trip is considered the current day, and from 00 o'clock onwards - the next day.

If a station, pier or airport is located outside a populated area, the time required to travel to the station, pier or airport is taken into account. The day the employee arrives at his place of permanent work is determined similarly.

2.4. The employee’s attendance at work on the day of departure on a business trip or on the day of arrival from a business trip is decided by agreement with the director of the Organization.

2.5. An employee on a business trip is subject to the working hours and operating rules of the enterprise, institution, or organization to which he is sent.

2.6. If temporary incapacity for work occurs during a business trip, the employee is obliged to immediately notify the employer of such circumstances.

Temporary disability of a posted employee, as well as the inability for health reasons to return to his place of permanent residence, must be certified by properly executed documents of the relevant state (municipal) or other medical organizations who have a license (certification) to provide medical services. During the period of temporary incapacity for work, the posted worker is paid a temporary disability benefit on a general basis.

Days of temporary incapacity for work are not included in the business trip period.

In the event of a temporary disability of a posted worker, he is reimbursed on a general basis for the costs of renting a living quarters (except for cases when the posted worker is undergoing hospital treatment) and is paid daily allowances for the entire time until he is unable, due to health reasons, to begin performing the work assigned to him official assignment or return to your place of permanent residence.

3. Documentation of a business trip

3.1. The basis for sending an employee on a business trip is the decision to send him on a business trip, drawn up in any form.

3.2. Based on the decision to send on a business trip, the employee personnel service issues an order to be sent on a business trip in accordance with form No. T-9 (No. T-9a), approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

3.3. Information about an employee’s business trip is entered into the registration log of employees leaving on a business trip.

4. Travel expenses

4.1. The average earnings during the employee’s business trip are maintained for all working days of the week according to the schedule established at the place of permanent work.

4.2. An employee sent on a business trip both within Russia and abroad is reimbursed for the following expenses:

For travel to your destination and back;

For renting residential premises;

Daily allowance;

Target expenses actually made with the permission or knowledge of the employer and documented:

Airport service fees, commission fees;

For travel to the airport or train station at places of departure, destination or transfer;

For baggage transportation;

For business telephone conversations;

Upon receipt and registration of a service foreign passport, obtaining visas;

Related to the exchange of cash or a check at a bank for cash foreign currency.

4.3. For each day of a business trip, including weekends and non-working days holidays, as well as for days on the road, including during forced stops along the way, the employee is paid daily allowances.

If the employee can return home every day, then per diem is not paid.

For business trips within Russia, daily allowances are set in the amount of:

Director - 5000 rubles,

Branch managers - 3,000 rubles,

All other employees - 1000 rubles.

For each day of being on a business trip outside of Russia, the employee is paid
daily allowance in the amount:

Director - 200 euros,

Branch managers - 100 euros,

All other employees - 70 euros.

4.4. Travel expenses to the place of business trip and back to the place of permanent work are reimbursed to the posted employee in the amount of the cost of travel by air, rail, water and road transport of public use, including insurance payments according to state compulsory insurance passengers on transport, payment for services for the pre-sale of travel tickets, costs for the use of bedding on trains.

When traveling to the place of business trip by air for the director, deputy directors
Business class travel is reimbursed. Other employees are reimbursed
travel in economy class.

When traveling to a business trip by rail director and deputies
The director is reimbursed for the cost of travel in the SV carriage of the branded train; other employees are reimbursed for the cost of travel in the compartment carriage of the branded train.

The employee is reimbursed for travel expenses to the airport or train station at the places of departure, destination or transfers, including by taxi, and for carrying luggage. In the absence of documents confirming the amount of expenses for travel to the airport or train station, for transportation of luggage, expenses are reimbursed in the amount of 1000 rubles. for one trip.

Daily allowances in foreign currency are paid to an employee when the employee is sent on a business trip outside the territory of Russia in the amounts determined by these Regulations.

Daily allowances are paid according to the following rule:

When an employee is traveling from the territory of Russia, the date of crossing state border

Russia is included in the days for which daily allowances are paid in foreign currency;

When traveling to Russian territory, the date of crossing the Russian state border

Included on days for which daily allowances are paid in rubles.

Dates of crossing the state border of the Russian Federation are determined by marks border authorities in the passport.

When an employee is sent on a business trip to the territory of two or more foreign states, daily allowances for the day of crossing the border between states are paid in foreign currency according to the standards established for the state to which the employee is sent.

4.5. Expenses in connection with the return by a posted employee of a train, plane or other ticket vehicle can be reimbursed with the permission of the director of the Organization only for valid reasons (decision to cancel a trip, recall from a trip, illness) if there is a document confirming such expenses.

4.6. Reimbursement of expenses for transportation of baggage weighing more than established by transport companies limit standards is not produced.

4.7. The employee is reimbursed for expenses for business telephone calls. In the absence of documents confirming the expenses incurred (detailed invoices of the telecom operator),
expenses are reimbursed in the amount of 200 rubles. per day.

4.8. A posted employee, one working day before leaving on a business trip, is given a cash advance within the limits of the amounts due to pay for travel, rental costs
premises and daily allowances.

4.9. The employee is reimbursed for the actual costs of booking and hiring residential premises, confirmed by relevant documents, but not more than 5,000 rubles. per day.

If documents confirming payment of expenses for renting residential premises are not provided, the amount of such payment will be reimbursed in the amounts:

700 rub. for each day you are on a business trip in Russia;

2500 rub. for each day you are on a business trip abroad.

Expenses for renting residential premises are reimbursed for each day of stay at the point of a business trip from the day the business traveler arrives at the destination until the day of departure from it.

4.10. During the delay in transit without good reasons the employee is not paid wages, daily allowances, and the costs of renting accommodation and other expenses are not reimbursed.

5. Payment for work on weekends on a business trip

5.1. If an employee goes on a business trip on a non-working day (weekend, holiday), then the day of departure is considered the first day of the business trip, payment for which is provided in accordance with Article 153 of the Labor Code of the Russian Federation, that is, as for work on a weekend or non-working holiday. The issue is resolved in a similar way if an employee arrives from a business trip on a non-working day (weekend, holiday).

5.2. Work on a weekend or non-working holiday is paid at least double the amount in accordance with Article 153 of the Labor Code of the Russian Federation. Specific amounts of remuneration for work on a day off or a non-working holiday may be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of employees, or an employment contract. At the same time, at the request of an employee who worked on a day off or a non-working holiday, he may be given another day of rest. In this case, work on a weekend or a non-working holiday is paid in a single amount, and a day of rest is not subject to payment.

6. Guarantees when sending employees on business trips

6.1. Based on Article 167 of the Labor Code of the Russian Federation, when an employee is sent on a business trip, as well as while the employee is on the way to the place of business (from the place of business), he is guaranteed preservation of his place of work (position) and average earnings, as well as reimbursement of expenses associated with business trip.

6.2. If a part-time employee is sent on a business trip simultaneously for his main job and work performed on a part-time basis, average earnings is retained by both employers, and reimbursable travel expenses are distributed between the sending employers by mutual agreement.

6.3. When sent on a business trip, the employee is given a cash advance to pay for:

Travel expenses;

Expenses for renting residential premises;

Additional expenses associated with living outside your place of permanent residence

(daily allowance).

7. The procedure for submitting reports related to the assignment of employees

on business trips

7.1. Within three working days from the date of return from a business trip, the employee must
submit to the accounting department an advance report on the amounts spent by him.

Along with the expense report, documents (in the original) confirming the amount of expenses incurred, indicating the form of payment (cash, check, credit card, cashless transfer). When traveling abroad, a photocopy of the marks in the foreign passport is attached to the report.

7.2. The following documents are attached to the advance report:

Documents confirming the costs of renting residential premises;

Documents confirming payment of fees for airport services and other commission fees;

Documents confirming travel expenses to the destination and back, if specified

The expenses were made by the employee personally;

Documents confirming travel expenses to the airport, station at the place of departure,

Destination or transfers, baggage allowance;

Documents confirming the cost of business telephone conversations;

Documents confirming the costs of obtaining and registering a foreign official

Passports, obtaining visas, if these actions were not carried out by the Organization;

Documents confirming expenses associated with the exchange of cash or a check at a bank

For cash foreign currency.

7.3. If documents confirming payment of expenses for renting residential premises are not provided, the amount of such payment will be reimbursed in the amounts established by clause 4.10 of these Regulations.

7.4. If documents confirming travel expenses to the destination and back are not provided, if these expenses were incurred by the employee personally, the expenses are reimbursed in the amount of the cost of travel to the place of business trip and back in a compartment car or the cost of an economy class air ticket.

7.5. If you fail to provide documents confirming travel expenses to the airport or train station in
places of departure, destination or transfers, for baggage transportation, expenses are reimbursed in the amount
1000 rub. for one trip.

7.6. In the absence of documents confirming the cost of business telephone conversations, expenses are reimbursed in the amount established by clause 4.6 of these Regulations.

In the absence of documents confirming the costs of obtaining visas and the costs associated with exchanging cash, these costs are not reimbursed.

7.7. Remainder cash in excess of the amount used according to the advance report, the employee must return it to the cash desk in the currency in which the advance was issued no later than three working days after returning from a business trip.

7.8. If the employee fails to return the balance of funds within the period specified in paragraph 7.7 of these Regulations, the corresponding amount is reimbursed by deduction from wages employee, taking into account the maximum amount of deduction established by Article 138 of the Labor Code of the Russian Federation.

7.9. No later than three working days from the date of return from a business trip, the employee is obliged to prepare and submit to the official who made the decision on the business trip a report on the work he has done or on his participation in the event to which he was sent.

An employee sent on a business trip to perform certain tasks shall attach to the travel report originals or photocopies of documents received by him or signed and handed over to him on behalf of the Organization.

An employee sent to participate in any event shall attach to the trip report the materials he received as a participant in the event.

, managing partner law firm BLS.

Some employees periodically travel on assignment to another city or region. But where are they at this time: on a business trip or official trip? Practice shows that confusion in definitions does exist.

Business trip and official trip: differentiation of concepts

According to the law, a business trip is considered to be the sending of a person on assignment for a certain period of time outside the place of permanent work. Business trips are more difficult. The reason for the difficulties is that they are not regulated in the Labor Code of the Russian Federation. Art. 166 of the Labor Code of the Russian Federation only explains that such trips by employees who have a traveling nature of work are not business trips.

In practice, a business trip means that the performance labor responsibilities associated with regular trips within certain boundaries. First of all, they relate to those who work hard “in the field.” These are, for example, couriers, insurance agents, medical representatives, supervisors. But they often want to consider their movements as business trips. But there are legislative gaps and lack necessary documents may create completely unnecessary risks for employers.

Firstly, there is management risk. Traveling employees periodically request that business trips be recognized as business trips and reimbursement of expenses in accordance with the law. Obviously, managing employees if travel is not regulated is much more difficult. Secondly, there is litigation risk. Having failed to achieve the goal, the employee can go to court to demand reimbursement of expenses. Finally, difficulties with reimbursement from the Fund social insurance RF. If corporate documents do not specify possible accidents during business trips, it will be difficult to prove the connection of the incident with production and obtain due payments from the Social Insurance Fund for injured workers.

Please note that business trips may be more convenient for employers. First of all, employees should be paid during trips according to their salary, and not according to average earnings. Per diem is paid only if a person has to spend the night away from home. In addition, there is no need to request written consent from an employee with family ties and prepare a dispatch order for each trip. Yes, and in the timesheet it is indicated as normal working days, saving you from unnecessary hassle. But in order to evaluate these benefits, everything must be clearly regulated.

Paperwork

First of all, check the internal regulations, which describes the procedure for organizing trips. We recommend drawing up a “Regulation on the traveling nature of work” and stating in it:

1. List of jobs, professions and positions with a traveling nature of work. The presence of a list is a mandatory requirement, in accordance with Part 2 of Art. 168.1 Labor Code of the Russian Federation.
2. The procedure for planning and coordinating trips with the manager. Weekly or monthly employee work plans will allow you to control travel and hold you accountable for uncoordinated movements.
3. Preferred and alternative modes of transport. Depending on the distance or transport accessibility, you can specify various options(corporate, public) to avoid unnecessary expenses and reduce the risk of accidents.
4. Features of interaction and methods of communication between an employee and a manager during a trip to control or record working time (if there is no geolocation).
5. Deadline and procedure for submitting a report on a business trip.

• The traveling nature of work and work on the road are different concepts. Your employee does not work while the car is moving, but simply moves between the points of his work, and this nuance better documented.
• Distance not included in working hours, for example, “170 km is the travel time to work.” If the distance is greater, the excess is included in working hours.
• Limits and list of expenses, procedure for approval and compensation, documents to confirm expenses.
• The procedure for determining the possibility of daily return home and rental housing costs.
• Daily allowance for trips of several days.

In the employment contract of a traveling employee, it is necessary to indicate the nature of the work in accordance with Art. 57 of the Labor Code of the Russian Federation and determine the territory or distance. For example, “an employee is assigned a traveling nature of work. Business trips are carried out throughout Moscow and the Moscow region.” Traveling longer distances or outside the region will be considered business travel.

The clarity of this territory has one important purpose. In the event of an accident on the road and an unscheduled inspection of the State Inspectorate, it will be necessary to prove that the incident is related to production. If you prove this, the employee or his relatives will receive everything benefits provided and compensation from the Social Insurance Fund. It is not difficult to guess that the Fund tries not to recognize such cases as industrial and not to pay compensation. Therefore, having all documents filled out completely and correctly protects both you and your employees.

In conclusion, let us pay attention to one detail. Many people think that a traveling employee is telecommuting by default. But that's not true. If your regional representative has a traveling nature of work, but the agreement on remote work is not concluded, you will have to:

• provide a person with hospital care workplace, and, therefore, open a representative office in the region, even if there is none;
• conduct a special assessment of working conditions;
• decide how to exchange documents with an employee. According to the Labor Code of the Russian Federation, with remote employees it is possible electronic document management, but with ordinary ones - no.

One way or another, a business visit to another city or region - most important event. It should be a means of business development, not an additional risk. This means that it must be organized correctly. And then you will be able to correctly fill out documents and confidently answer questions from employees, GIT inspectors and the court, if the case comes to him.

Copying and any processing of materials from the site is prohibited

– What are the characteristics that distinguish business trips from work with a traveling nature (mobile nature, on the road)?

The main criterion for qualifying a business trip is the actual nature of the employee’s permanent work, that is, his labor function(see 166 Labor Code of the Russian Federation). It is not enough to indicate in the employment contract that the work is of a traveling nature, so that the trips are not considered business trips. The content of the work must consist of constant travel or must be performed on the road. A striking example- positions of courier, forwarder, driver, sales representatives, etc. When working in these positions, even business trips to other localities are not considered business trips.

If the permanent job does not involve travel, the business trip will be considered a business trip. For example, the work of a lawyer or accountant is not traveling by nature; if necessary, these workers are sent on a business trip.

– The condition regarding the traveling nature of the work is mandatory for inclusion in? Or will a local act or order fixing the list of workers with a traveling nature of work be sufficient?

By virtue of Art. 57 of the Labor Code of the Russian Federation, the conditions determining the nature of the work are mandatory for inclusion in the employment contract. But the employer will also have to adopt a local act on the issue under consideration or pay attention to it in the collective agreement: they establish the amount and procedure for reimbursement of expenses associated with business trips of employees whose permanent work is carried out on the road or has a traveling nature, as well as a list of jobs, professions, positions of such workers. Job Description to confirm the traveling nature of the work (work on the road), it must contain a description of such work duties, the performance of which is associated with constant travel or is carried out on the road.

– Is it limited? maximum duration business trips?

The duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the official assignment (clause 4 of the Regulations on the specifics of sending employees on business trips). It must be sufficient to perform a specific official assignment.

– Some employers provide workers with a traveling nature of work with a wage supplement, others include compensation as part of it. Who's right?

There are two types compensation payments, which may arise within labor relations.

The first is compensation for the employee’s inconveniences associated with working conditions (its special nature of work, working conditions that deviate from normal), which are part of the salary. In our opinion, a bonus for the traveling nature of work has the right to exist when it aims to compensate the employee for certain inconveniences caused by the traveling nature of the work (compared to stationary work). They can be of a domestic, physiological, psychological or other nature. The Labor Code of the Russian Federation does not oblige increasing wages when the work is traveling. The legislator assumes that it is established taking into account all the conditions for performing the work (Article 129 of the Labor Code of the Russian Federation). Parties to labor relations have the right to establish additional payments for the traveling nature of work as compensation for the employee’s inconveniences in the employment contract. But this only makes sense when there are identical positions, the work of which can be both traveling and stationary in nature.

The second type includes compensation for the employee’s material costs. They are not included in the employee's salary. Thus, for employees whose permanent work is carried out on the road or has a traveling nature, the employer reimburses expenses associated with business trips: travel, accommodation outside the place of permanent residence (daily allowance, field allowance) and other expenses incurred by employees with the permission or knowledge of the employer (Art. 168.1 of the Labor Code of the Russian Federation). The amounts and procedure for their compensation are established by collective agreements, agreements, and local acts. They can be specified in the employment contract. Moreover maximum size There is no limit to such compensation.

– Who should not be sent on business trips?

Pregnant women and those workers for whom this is contraindicated for health reasons.

– What risks does the employer bear if the State Tax Inspectorate or the court determine that the employee was mistakenly assigned a traveling nature of work?

Administrative liability is a real risk. An employee has the right to demand compensation for moral damage if he could not be sent on a business trip or his additional consent to it was necessary. It may come to criminal liability. For example, if on a business trip, which was a business trip, the work was not actually of a traveling nature, a pregnant woman was injured and could not be sent on a business trip.

OFFICIAL BUSINESS OR OFFICIAL TRIP?

T. ZHUKOVA

I work at the commissioning area of ​​the branch large company. Every month we make visits to facilities (stations) near the city of Urai in accordance with the technical agreement for two to three weeks. Previously, there were business trips, and they were timed according to the summarized work schedule (10 hours daily and on weekends). Two years ago the word “business trip” was replaced with the word “trip”. Now we have a five-day 8-hour period. Weekends on so-called business trips are not paid. Upon arrival at the base, we simply sit and wait for 17:15, since essentially we only work on the road.
I have two questions: is the definition of “business trip” correct in our situation and are the employer’s actions legal?
A. Parusimov, Tyumen

The regulation “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, determines that the place of permanent work should be considered the location of the organization (separate structural unit organization), work in which is stipulated by an employment contract (sending organization).
Article 166 of the Labor Code of the Russian Federation establishes that a business trip is a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work.
The criteria for determining whether the performance of work outside the place of permanent work is a business trip or a business trip in this situation will be the duration and continuity of the trips, the terms of the specific employment contract and job description, as well as a list establishing the traveling nature of the work.
The most ambiguous thing in this case is the establishment or refutation of the traveling nature of work, since labor legislation does not disclose in what cases it can be said that the permanent work of certain categories of employees has a traveling nature. Such workers may include drivers, forwarders, sales representatives, passenger train conductors, flight attendants, couriers, insurance consultants.
The traveling nature of the work should follow from various documents, which are referred to as in Art. 168.1, as well as in other provisions of the Labor Code of the Russian Federation. For example, the list of jobs, professions, positions of employees whose permanent work is of a traveling nature should preferably be approved by order (instruction) of the head of the organization. From Art. 57 of the Labor Code of the Russian Federation it follows that the employment contract specifies, among other things, the conditions determining the traveling nature of the work. The job description contains a list of the employee’s responsibilities, and these responsibilities serve as justification for the fact that the nature of the work is recognized as traveling.
Constant and long-term (2-3 weeks) performance of official tasks outside the place of permanent work in the described case according to the designated criteria indicates that the employee is sent on business trips.
Thus, taking into account all aspects of the situation presented, there is a possibility that the employer in this case unreasonably reclassified business trips as trips, which is, of course, unlawful and disputable.
Moreover, if the assignment of an employee on a business trip is recognized, the employer is obliged to reimburse, in addition to the average earnings retained for the posted employee, travel expenses, rental of living quarters, daily allowance, as well as other expenses incurred by the employee with the permission or knowledge of the employer.
In addition, the employer will be required to recalculate wages in accordance with the summarized accounting of working hours and provide time off for appropriate cases in which such compensation is provided.
Responsibility for non-compliance with standards labor legislation established by Art. 5.27 Code of Administrative Offenses of the Russian Federation.


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Business trip or business trip? What is the difference and what tax consequences threaten the company due to incorrect qualification of the trip? The answer is in the commentary to the resolution of the Moscow District Administration of September 23, 2015 No. F05-12177/2015.

Extra expenses

The tax authority conducted an audit of the company and found that the organization’s employees were regularly sent on business trips abroad to provide consulting services. Moreover, the duration of business trips in some cases exceeded six months.

The inspectorate analyzed the organization's documents and decided that such a long stay abroad cannot be considered a business trip, but should be recognized as a business trip. The basis is that the employees did not carry out an official assignment at the place of business trip, but carried out their labor function there.

The tax authority reasoned as follows: if the majority of the working time and labor duties stipulated by the employment contract are performed by employees in foreign country, the actual place of work of the employees will be located there and such employees cannot be considered to be on a business trip.

The result was millions in additional income tax charges, since inspectors excluded travel expenses daily allowance. The company did not agree with this approach and went to court.

Legislative baggage

Before we look at court decision, let us turn to the provisions of the current legislation regulating such concepts as business trips and official trips.

Types of trips

According to Art. 166 of the Labor Code of the Russian Federation, a business trip is a trip by an employee by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work. A business trip, in turn, is typical for employees whose permanent work is carried out on the road or has a traveling nature. Moreover, such trips are not business trips (Article 168.1 of the Labor Code of the Russian Federation).

As is known, when sending an employee on a business trip, the employer is obliged to compensate him (Article 168 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 (per diem);

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

Those employees whose work is of a traveling nature have the right to expect reimbursement of the cost of travel, rental of living quarters and field allowance (the latter for certain professions). Basis - art. 168.1 Labor Code of the Russian Federation. That is, the main difference between a business trip and a business trip is that traveling is part of the employee’s job function, while a business trip involves a trip with a separate assignment.

Another important labor aspect. Those employees whose work schedule is traveling must have an appropriate indication of this in their employment contract. Examples of similar positions: couriers, equipment adjusters, communication workers, etc.

Thus, during a business trip, when an employee performs his direct work function at the destination, and is not sent on a business trip with an assignment, daily allowances are not provided. He is entitled to compensation for expenses, the amount of which must be established by local acts of the organization.

Tax consequences

The Tax Code allows you to take into account in your income tax expenses the costs of business trips, which include (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation):

expenses for the employee’s travel to the place of business trip and back to the place of permanent work;

for renting residential premises;

daily allowance or field allowance;

registration and issuance of visas, passports, vouchers, invitations and other similar documents;

consular, airport fees, and other similar fees.

As you can see, the daily allowance is reduced tax base for profit only as part of travel expenses. This conclusion is indirectly confirmed by the letter of the Ministry of Finance of Russia dated January 22, 2015 No. 03-04-06/1626. True, in it we're talking about on the taxation of daily personal income tax, but at the same time the procedure for taxation of compensation for the traveling nature of work and daily allowances paid during business trips are very clearly defined.

As for compensation for the traveling nature of work, the amounts of such compensation can also be taken into account when calculating income tax, but according to a different norm - according to sub-clause. 49 clause 1 art. 264 of the Tax Code of the Russian Federation, as other expenses associated with production and sales (letter of the Ministry of Finance of Russia dated September 15, 2014 No. 03-03-06/4/46131).

Judicial assessment

Let's return to the dispute at hand. The courts analyzed the circumstances of the case and found that the sending of workers on a business trip was related to the organization’s execution of contracts concluded with foreign company, for which revenue was received during the audited period. The connection between the income received by the organization from fulfilling orders and travel expenses was established by the tax authority itself in the contested decision. At the same time, the conditions for recognizing expenses specified in Art. 252 of the Tax Code of the Russian Federation, the taxpayer complied with.

In the employment contracts of posted workers, the place of permanent work indicates the company address. The tax authority did not provide evidence that the employees at the place of business trip performed not an official assignment, but their labor function.

The organization has a local act approving the amount of travel expenses, including daily allowances, in case of sending on a foreign business trip, official assignments and other primary documents documenting travel expenses. And the inspectorate had no complaints about their registration.

The judges emphasized that in Labor Code contains two concepts that are different in essence: “official assignment” issued by the employer when sent on a business trip, and “labor function”, prerequisite employment contract. At the same time, the official assignment only specifies for the employee part of his labor function to be performed outside his place of permanent work.

And the fact that the workers were on a business trip for six months, or even more, does not matter. The duration of a business trip in itself cannot serve as unconditional confirmation of the employee’s performance of his labor function at the place of business trip. Just as it has no legal significance when determining the income tax base. On this basis, the inspectorate's claims were found unfounded.