Business trips are an inevitable part of the workflow of many organizations. Moreover, not only the directly sent employee is employed in it, but also the personnel service. Correct design all required documents can cause a lot of problems. We will figure out what documents and in what cases it is necessary to issue during a business trip and how to do it correctly.

The main work on the preparation of documents falls on the personnel service. But before proceeding to the paperwork, you need to answer a number of questions. What is considered a business trip? Who can be sent on a business trip, and who cannot? What is the maximum duration of a business trip, etc.? But first things first.

What is a business trip?

A business trip is a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. Business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips (part 1 of article 166 of the Labor Code of the Russian Federation). The place of permanent work can be considered the department in which the employee works. If an employee separate subdivision(branch), which is located in another area, travels to the head office (or vice versa), this should also be considered a business trip.

The work of some employees (drivers, freight forwarders, couriers) is constantly on the road or is traveling. The trips of such employees are not considered business trips. However, this does not mean at all that they can not be reimbursed for expenses related to official travel. On the contrary, Art. 168.1 of the Labor Code of the Russian Federation establishes that such employees are reimbursed for:

• travel expenses;
• the cost of renting a dwelling;
• 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.

The list of works, professions, positions of such employees is established by a collective agreement, agreements, local regulations.

Who to send on a business trip?

Only an employee with whom an employment contract has been concluded can be sent on a business trip. This conclusion follows from the definition of a business trip.

Note

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In practice, both employees working under a civil law contract and even persons who are not in official relations with companies (for example, employees of a “friendly” organization or working unofficially) are sent on a business trip. In this case, travel documents are not issued. However, it is still possible to compensate the "seconded" for his expenses and at the same time take them into account in the company's expenses. To do this, firstly, the condition for compensation must be indicated in the contract with such an employee, and secondly, the costs must be documented and directly related to the work performed (services rendered).

This is important, but far from the only limitation. The Labor Code of the Russian Federation lists persons who cannot be sent on a business trip under any circumstances. These include:

• pregnant women (Article 259 of the Labor Code of the Russian Federation);
• employees working under a student agreement, if the business trip is not related to their apprenticeship (Article 203 of the Labor Code of the Russian Federation);
• underage workers (Article 268 of the Labor Code of the Russian Federation). The exceptions are creative workers of the media, cinematography organizations, theaters, theater and concert organizations, circuses, as well as athletes).

In addition, labor legislation has established categories of workers who can be sent on a business trip only with their written consent and provided that this is not prohibited by medical recommendations and that they are notified in writing of the right to refuse a business trip (Article 259 of the Labor Code of the Russian Federation). These include:

• women with a child under three years of age;
• mothers (fathers) raising a child under five years of age without a spouse;
• workers with disabled children;
• workers who care for sick family members in accordance with a medical report.

Business trip period

In accordance with paragraph 4 of the Regulations on the peculiarities of sending employees on business trips (approved by Decree of the Government of the Russian Federation of November 13, 2008 No. 749), the employer determines the duration of a business trip. At the same time, he must take into account the volume, complexity and other features of the official assignment.

The day of departure on a business trip is the date of departure of the train, plane, bus or other vehicle from the place of permanent work of the seconded person, and on the day of arrival from the business trip - the date of arrival of the specified vehicle at the place of permanent work. When the vehicle is sent before 24:00 inclusive, the day of departure for a business trip is considered the current day, and from 00:00 and later - the next day.

Neither minimal nor maximum timing business trip not established. Therefore, it can last from one day to a month or even more.

Business trip registration

When sending on a business trip, you need to issue:

• job assignment (form No. T-10a);
• an order to send an employee on a business trip (in the form of No. T-9 or T-9a);
• travel certificate (form No. T-10).

These documents were approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1.

service assignment , as a rule, draws up the immediate supervisor of the seconded. It specifies:

• information about the employee (last name, first name, patronymic, structural unit and position);
• place of business trip (state, city and company name);
• the duration of the business trip (including the start and end dates of the business trip);
• the name of the organization that pays the employee's expenses during the business trip;
• reason for the trip.

The document must be signed by three persons at once: the head of the structural unit, the head of the organization, the seconded worker. Looking ahead, let's say that upon returning from a business trip on the same form job assignment a brief report on the performance of the task is drawn up. This is done, as a rule, by the employee himself, and the head of the structural unit approves the report.

Consider filling out form No. T-10a using an example.

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CJSC "Active" (Bryansk) in December 2011 sent a manager of the sales department Koshelev Yu.A. on a business trip to negotiate and conclude an agreement on the sale of a consignment finished products LLC "Passive" (Moscow). The travel time is 5 business days.

During a business trip Koshelev Yu.A. signed an agreement No. 111-KP/2011 with OOO Passiv. The job assignment for referral will be completed as follows:

The completed service task (of course, without information about the completion of the task) is transferred to the personnel department, and the personnel officer checks the correctness of filling out the document.

The job assignment must be stored in the archive for at least five years, and for long-term business trips - 10 years (clause 669 of the List of typical managerial archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the storage periods, approved by order Ministry of Culture of Russia dated August 25, 2010 No. 558).

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The concept of "long-term business trip" is not enshrined in any regulatory act.

However, if an employee goes on a business trip for more than a month, then tax office may raise the issue of education at the place of secondment of a stationary workplace (Article 11 of the Tax Code of the Russian Federation). To determine the long-term business trip, you can also refer to the instructions of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions dated 04/07/1988 No. 62. Paragraph 4 of the document establishes that the business trip period cannot exceed 40 days, not counting the travel time. Despite the fact that this rule is no longer valid (contradicts clause 4 of the Regulation on the peculiarities of sending employees on business trips), it can still be used to determine the duration of a business trip.

Thus, a business trip lasting more than 40 days should definitely be considered a long-term one. For safety net within 10 years, it is better to keep a task for a business trip, the period of which exceeds a month.

Based on the job assignment, the personnel department prepares an order (instruction) to send an employee on a business trip.

For order (instruction) on sending on a business trip two forms are provided: No. T-9 and T-9a. The first is used when sending one employee, the second - when sending several.

The document should reflect:

• information about the employee (last name, first name, patronymic, profession (position));
• the name of the structural unit where he works;
• purpose, time and place of the trip;
• source of payment for travel expenses (at the expense of the company that sent the employee on a business trip, or at the expense of the host).

The order is signed by the head of the company. Seconded employees must familiarize themselves with the document and sign it.

The order is issued in one copy. It, as well as the job assignment, is kept for at least five years.

Let's return to our example and, based on its data, we present the completed form No. T-9.

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In addition to the order (instruction) on sending on a business trip, the personnel service must issue travel certificate (Form No. T-10). This document is issued in one copy and certifies the time spent on a business trip. The time of arrival at the destination and the time of departure from it are recorded and certified by the signature of the responsible official and the seal. Based on the travel certificate, the accounting department pays the employee per diem.

Let's return to our example and, based on the data contained in it, we present the completed form No. T-10.

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If an employee is seconded to organizations located in different settlements, notes in the travel certificate on the date of arrival and date of departure are made in each of the companies to which he is seconded (clause 7 of the Regulations on the Peculiarities of Sending Employees on Business Trips).

Note

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A travel certificate is not issued in the following cases:

• if the employee goes on a business trip abroad. In such a situation, the duration of the employee's stay on a business trip can be set according to the marks in the passport. The exception is business trips to those CIS countries, when crossing the borders of which such marks are not made (clause 15 of the Regulations on the Peculiarities of Sending Employees on Business Trips);
• if the employee must return from a business trip to the place of permanent work on the same day (paragraph 2 of the instructions of the USSR Ministry of Finance, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions dated 04/07/1988 No. 62 “On business trips within the USSR”).

Travel certificates are stored for five years after returning from a business trip, and when sent to districts Far North and areas equated to them - for 75 years (clause 668 of the List of typical administrative archival documents formed in the course of the activities of state bodies, local governments and organizations, indicating the periods of storage).

Accounting journals

All employees that the company sends on business trips must be registered in a special journal. It was approved by the order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n “On Approval of the Procedure and Forms for Accounting for Employees Departing on Business Trips from the Sending Organization and Arriving at the Organization to which they are seconded”. Let's return to the conditions of the example and fill out the register of employees leaving on business trips from the sending organization (departure journal).

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A separate journal must be created to register employees who arrived on a business trip from other organizations. Its form is given in the same order of the Ministry of Health and Social Development of Russia. The arrival log contains the following information:

• surname, name and patronymic of the employee who arrived at the organization to which he is seconded;
• the name of the organization that issued the travel certificate;
• date of arrival and date of departure.

As a rule, the departure and arrival logs are kept by a specific employee of the personnel service. Such an employee is appointed by the employer (or a person authorized by him) by his order (instruction). The same employee must also be responsible for making notes on travel certificates (clause 5 of the Procedure for Accounting for Employees Leaving on Business Trips from the Sending Organization and Arriving at the Organization to which they are sent).

Keep logs for five years from the date of issue.

Reporting documents for travel

Reporting documents for travel

Today, the prosperity of business is almost impossible without business trips and business trips of company employees. They are necessary to solve important production issues that form the basis of the organization's activities. Most often, such trips are financed from the budget of the employer. Therefore, for reporting, an employee who returned to workplace, must draw up a detailed report on the cost of funds and submit it to the accounting department. All reporting documents for travel are drawn up strictly according to the rules, as they are important for the document flow for expenses.

In what cases does it become necessary to issue accounting documents for travel expenses?

If there is a production need to send an employee on a business trip, it is necessary to determine which of the company's employees will be able to fulfill the mission assigned to him. This is not about the powers of a person, but about some restrictions provided for Labor Code. So, not allowed to send on business trips the following persons:

Employees during the period of validity of the student agreement, if the business trip violates the educational process. That is, if an employee went on a business trip during extracurricular time or after training, this is considered legal (Article 203);

Pregnant women (Article 259 of the Labor Code);

Employees under the age of 18, unless they belong to creative people such as an athlete, artist or journalist who may be sent on a business trip (Article 268).

Women with young children can be seconded by the enterprise if they have their written consent and there are no medical contraindications.

The employer must notify the employee that she has the right to refuse. The same rules apply to business trips:

Single mothers and fathers, guardians of babies under the age of 5 years (Article 264 of the Labor Code);

Employees raising a disabled child;

Employees who care for sick relatives, which is confirmed by a medical report (Article 259 of the Labor Code).

Officially, only employees who have concluded employment contracts with this organization.

But employers neglect this rule and send them on a trip:

Employees registered under a civil law contract or agreement;

Representatives of partner companies, that is, persons who have not entered into any labor relations with them.

In such situations, travel documents should not be issued. However, reimbursement of travel expenses (travel expenses) and reporting documents (recording of these expenses by the organization) are quite real. To do this, it is necessary to formally provide for the procedure for compensation payments and their relationship with the completed work site.

Not so long ago, a package of service documentation for a trip was completed on the basis of a service assignment, a travel certificate and a report on the work done. Then it was improved and expanded.

Now a business trip is accompanied by the following documents:

Order on a business trip of a standard form, acting as instructions from the management.

Expense report or report on funds spent, supported by relevant documents.

Time sheet with marked business trip days for which the employee receives average earnings.

A memo drawn up in the event that an employee uses his personal vehicle to travel.

Let's talk in more detail why each of the exit documents is needed, and what follows violations in their execution.

How is a travel order made?

In any organization, there is an approved standard order form provided by the State Statistics Committee in Decree No. 1 of 01/05/2004. It must necessarily include the full name of the employee, the purpose of the trip and the destination, the date of departure and its duration.

This order is approved by the employer, registered in the relevant journal and submitted for review to the future contractor.

Advance report

In order for the employee to be able to purchase tickets for the trip and book a hotel room for accommodation, accountable cash is issued to him. When returning to the enterprise, he is obliged to make accounting documents for travel expenses, that is, fill out an advance report form with documentary evidence of all his expenses paid from the amount received.

The advance report is submitted to the accounting department no later than 3 days from the time of return to the workplace. Accountants check the correctness of its compilation and the authenticity of supporting documents. If no comments and violations are found, the amount of money issued to the employee is written off and, accordingly, his expenses are compensated.

How is a business trip in the report card?

The days of absence of an employee on a business trip are entered in the time sheet under the index "K" without indicating the hours actually worked, which is considered optional.

When an employee, in agreement with the management, works on weekends or holidays, this must be indicated in the report card with the letter code “K-V”, and payment for these days is made twice as much.

How to issue a memo?

When an employee goes to business trip on personal vehicles, travel tickets for it are not issued. AT this case upon returning to work, he submits a memo indicating the duration of the trip (time of departure and arrival).

Expenses incurred during a business trip using a personal car (fuel, parking) are considered service expenses and are compensated by the employer. Writing off the amount of debt, supported only by a memo, is not allowed. Appropriate travel documents must be present.

For this document type form is not provided, it is drawn up in a free form, but it must contain the name of the organization, position and full name of the employee, destination and duration of the business trip, information about the car, date and signature of the traveler.

A memo is issued if the employee uses a state, passing or other type of vehicle, or rather, if it is impossible to purchase tickets for travel.

What travel documents must the employee provide?

Documents provided to accounting staff must contain the following information:

The amount of expenses for accommodation (in a hotel, apartment, hostel, etc.);

Food expenses;

Costs of using public transport;

telephone and postal expenses;

The cost of fuel and lubricants, if the trip was made by an employee in a personal or company car.

Of course, upon returning from a business trip, the employee needs to make reporting documents for business trips on the results of the trip. They will serve as the basis for the calculation and reimbursement of the costs incurred by the accounting staff.

Documents confirming official expenses include:

Checks (accounts) for housing rent entered in Form 3-G (receipt for the hotel);

Travel tickets for each trip taken by the employee during the business trip;

Cash receipts for payments for food;

Fiscal checks from gas stations;

Cash receipts for the purchase of necessary goods.

In addition to these documents, an employee of the company can provide other reporting documents to the accounting department, for example:

Acts on the receipt of various services, which are approved by the accounting department only when the services used are agreed in advance with the head;

Rental agreements concluded in cases where a posted worker has to rent a room (apartment) instead of staying in a hotel.

These documents must contain detailed information with specific amounts of expenses. Otherwise, the accounting department does not have the right to compensate the employee of the organization for such expenses due to the lack of the amount of money spent.

It should be remembered that reporting documents for travel documents are submitted within strictly defined deadlines, approved by the provisions of the Labor Code. Any organization has the right to correct the generally accepted time period by internal regulations.

It is best to resolve this issue immediately after returning to work upon returning from a business trip.

There are situations when company employees are sent on business trips to participate in conferences to exchange knowledge and experience or to improve their skills. The returned employee is obliged to additionally provide the accountant and personnel officer with the following documents:

Certificate issued to him as a participant in the training event;

Certificate (certificate, diploma) of advanced training;

Organizational documents on training, including a plan and schedule of events to which the employee is invited;

Personal report of the employee on the experience (knowledge) gained.

Usually, such documentation is submitted by the employee no later than seven days from the time of arrival from a business trip.

Since all organizations must strictly account for all travel expenses, accounting documents or report employee on a business trip is mandatory. Only they serve as the basis for compensation by the company of funds spent during the trip. All expenses of employees are taken into account in the monthly tax report, and the slightest discrepancy between actual and documented expenses threatens with impressive fines.

There are situations when travel documentation is lost or accidentally damaged due to the fault of the employee of the enterprise or through the negligence of the persons whose services he used during the trip. In any case, it is most often problematic to quickly restore these papers, especially for a person who is in an unfamiliar city.

There are special services to deal with such issues. Unfortunately, they work only in some large settlements of Russia. Finding yourself in such a delicate situation, it is difficult to meet the reporting deadlines established by domestic legislation or the local legal framework of the company.

In the absence of reliable confirmation of travel expenses, the accounting department of the company does not have the right to reimburse them to the employee. Any cash costs must be reflected in the accounting reports with their mandatory documentary evidence.

It must be remembered that any documents for payment are filled out with the details of the employer's company.

By correctly compiling reporting documents for travel expenses and adhering to the order in which they are submitted, you can not worry about receiving compensation for all business expenses for the trip. As for the opposite situation with the loss (damage) of reporting documents, in this case, only partial reimbursement of costs can be expected, even with a positive outcome. Therefore, take any documents that accompany you on business trips very seriously.

What reporting documents to require from travel allowance for accommodation

The term "travel allowance" implies a category of expenses, including, among other things, compensation for the rental of housing premises. All approved norms, conditions and a list of accompanying documents are reflected in the legislation, government regulations and letters of the Ministry of Finance of the Russian Federation.

Not so long ago, hotel bills were strictly accountable documents. And the forms of the completed form 3-G fully confirmed the receipt of services by the tenant of residential premises in a certain period of time and included all reporting documents for business trips.

Now, after the release of Government Decree No. 359 on May 6, 2008, all organizations of the hotel complex can independently generate types of documentation confirming the actual residence of guests.

There are several accommodation options for seconded employees, such as:

Hotel room;

Service apartment;

Independent rental of premises;

Stay with relatives.

At the same time, the choice of location is strictly individual in nature and is due to subjective and objective reasons.

hotel room

Staying in a paid room, business travelers can have access to all household and communal services that the hotel service has.

service apartments

In this case, the availability of housing, which is on the balance sheet of enterprises that, by the nature of their activities, constantly accept specialists from outside, is economically justified.

In addition, it is much more comfortable for business travelers (for example, university professors) to be in living conditions closest to the usual.

If the inviting party has rented or service housing, there are no problems with hotel accommodation.

Relatives

Most business travelers prefer to stay with relatives or friends. This option has a positive effect on two factors: economical solution everyday problems of visitors and their close communication with loved ones, which rarely happens.

What documents will the employer require?

The planning departments of enterprises take into account in detail all the expenses for business trips.

Returning to work from a trip, the employee must make reporting documents for travel expenses within 3 days, that is, draw up an advance expense report with the receipts received and receipts for current expenses, and then transfer this package of documents to the accounting department of the organization.

The hotel manager must issue official document to confirm the visitor's stay in one of the hotel rooms.

The invoice form is developed in each hotel individually and must include the following details:

Constituent and bank details;

Visitor's passport details;

length of stay;

The amount of payment for accommodation in a room, indicating VAT;

Signature of the head with a seal.

The fact of payment for the hotel is confirmed cashier's check or cash receipt.

Short-term residence of seconded employees in the office or rented apartment, as a rule, requires non-cash payment in accordance with the executed rental agreement.

In agreement with the management, the employee has the right to conclude with the owner a personal contract for the rental of premises belonging to him for temporary residence.

In this case, the rental agreement for an apartment (room), together with a receipt for payment, officially proves the fact of hiring housing for the duration of a business trip.

AT general view documents for registration are presented in the table:

Unfortunately, the Russian Tax Code does not specify which papers can officially confirm travel expenses and are travel accounting documents. Any documents issued in accordance with the requirements accounting, should be considered by the tax authorities.

How is the payment for accommodation on a business trip?

The cost of renting a hotel room for accommodation on a business trip, confirmed by an invoice for its payment, is fully reimbursed. The tax code does not restrict this species temporary living expenses. The only nuance that attracts the attention of tax authorities during inspections is the compensation for the cost of a room with increased comfort.

In order to avoid such incidents, it is necessary to provide in the Regulations on business trips, what specific conditions can be used in hotels:

Ordinary employees;

Administration and heads of departments.

Accounts for travel accommodation for ordinary employees that exceed the approved norms are accepted by the accounting department for payment in full with reference to the internal Regulations on business trips.

Expenses are included in the tax report within the limits of the norm.

Example:

Leading marketer P. S. Petrov sent on a business trip to sign a supply contract industrial equipment for a period of two days. For the advance report, he used documents on payment for accommodation in the Suite room with a daily cost of 5,500 rubles. At the same time, the Regulations on business trips state that mid-level employees are allowed to rent hotel rooms for no more than 3,500 rubles per day.

Upon approval of the advance report, Petrov P.S. was compensated for living expenses in the amount of 5,500 rubles per day. × 3 days = 16,500 rubles.

In addition, personal income tax and insurance premiums were accrued from the excess amount:

3500 rub./day × 3 days = 10,500 rubles. − allowed maximum housing expenses;

16,500 − 10,500 = 6,000 rubles − taxable amount for calculating insurance premiums and personal income tax;

6000 × 13% = 780 rubles − personal income tax.

Insurance premiums:

6000 × 22% = 1320 rubles − in PF;

6000 × 5.1% = 306 rubles − in FFOMS;

6000 × 2.9% = 174 rubles. - in the FSS;

6000 × 0.7% = 42 rubles − in the Social Insurance Fund against accidents at work.

How reporting documents of travel expenses are reflected in accounting

To enable accountants to document travel and travel expenses, account 71 “Settlements with accountable persons” is used. In it, the debit of the account shows the amount of money received by the employee, and the credit reflects all the expenses incurred by him on a business trip.

The unspent part of the advance paid to the employee before the trip must be returned to the accounting department upon return, filling out a cash receipt for this. These travel expenses are included in the reporting documents filled out for the tax office.

If the issued money was not enough, and the employee spent his personal cash, the enterprise reimburses him for the incurred costs in excess of the preliminary advance, accompanying this with the execution of an expense order.

Postings on expenses in excess of the advance payment issued

Taking into account the purpose of the business trip, travel expenses are posted in accounting to the relevant accounts. Expenses for entertainment and cultural events are to be accounted for as non-operating expenses.

When VAT is shown in travel expenses, which is documented with a separate tax line (strict reporting forms, invoice), this VAT is posted to account 19, after which it is sent for deduction (if the indicated expenses are such that they reduce the tax component when determining sales tax).

Accounting entries for travel expenses

Some expenses of seconded persons may not be approved by the employer, and then the employee reimburses these expenses from own salary(however, it should be borne in mind that the amount of such deductions should not exceed 20% of his average earnings) or by depositing cash to a current account or to the cash desk of the organization.

If the employer pays certain costs by transferring from a bank account enterprise (for example, buying tickets, booking a hotel), then the following postings are used:

If the employer independently buys a travel ticket for the employee, it is entered on subaccount 3 for account "Cashier" No. 50, while performing the following postings:

Travel expenses example:

Engineer N. I. Sidorov was seconded for 5 days with the issuance of accountable amount 20 000 rub. His daily allowance is 1000 rubles. Upon his return, Sidorov N.I. submits travel documents, that is, an advance report, confirmed by expense documents:

Round-trip railway tickets cost 8,000 rubles, including 1,220 rubles. VAT, where the tax itself is separated into a separate line;

An invoice from the hotel for 5,000 rubles, drawn up on the appropriate strict accountability form, including 763 rubles. VAT, which is also included in a separate line.

Accounting entries for accounting for travel expenses:

How reporting documents of travel expenses are reflected in tax accounting

Travel expenses for tax reporting reflected among other expenses in accordance with Art. 253 of the Tax Code of Russia. The date of the advance report is considered the date of confirmation of the travel expenses.

When calculating income tax, the tax base can be reduced by the amount of travel expenses.

When taxing, such expenses may be taken into account (Article 264, clause 1, clause 12 of the Tax Code):

Transport (travel to the destination in both directions);

For accommodation (calculation for a hotel or rental housing);

Daily expenses;

Registration of passports, issuance of visas and similar documents;

Airfield and consular fees, entry, transit, passage and other duties.

Additional costs at the hotel for room service (dry cleaning, cleaning, porter assistance), food in a restaurant or bar, wellness services (gym, swimming pool, sauna) are not travel expenses and are not included in reporting documents, therefore they do not reduce the tax base when calculation of income tax.

The conditions and amounts of compensation for travel expenses are independently approved by enterprises in internal regulations.

Any travel expenses are taken into account when determining income tax, personal income tax and simplified tax deductions in the amount prescribed by the organization's local documents.

When calculating this tax, documented travel expenses are considered as of the date of acceptance of accounting documents for travel expenses (in particular, an advance report).

VAT on travel expenses is deductible if they:

Paid by an employee or organization;

They have an invoice.

Recognition of VAT deductible on other documents (other than the invoice), where it is included in a separate line, is possible to pay for the accommodation and travel of a seconded person. Such documents include:

On the way - a ticket (including an electronic one), a route sheet or a receipt (control coupon), a check for ordering a passenger taxi;

For accommodation - a strict reporting form.

Each of these documents is entered in the purchase book.

How to pay insurance premiums and personal income tax from travel expenses

1) Per diem money is not taxed:

Insurance taxes in the amounts approved by the internal regulatory framework of the organization;

Personal income tax in amounts not exceeding 700 rubles. for each business day within the country and 2500 rubles. Abroad.

If the daily allowance exceeds these limits, the difference in the amount should be entered in the 2-NDFL certificate (code 4800) in the month when the advance report was approved (reporting documents for travel). This certificate does not reflect daily allowances in the amount not subject to personal income tax.

2) Mandatory subject to insurance premiums and personal income tax compensation of the cost:

Meals, including its cost, which is allocated separately in the hotel bill;

Travel, when before or after the business trip the employee was on vacation at the point of stay (i.e., the date of tickets and the timing of the business trip do not match).

If the cost of accommodation and travel on a business trip (including taxi, aeroexpress) is documented, it is completely exempt from insurance premiums and personal income tax.

What to do if there are no travel documents

What if I lost my boarding pass?

This document confirms the flight of the passenger. Losing it may cost you a denial of compensation. In this case, you need to contact the airport employees with a request for supporting documents.

What if the hotel does not have the necessary paperwork?

Some hotels consider it sufficient to issue invoices without issuing checks and credit slips. The legislation allows business entities that do not use cash registers to work with accounts as strict reporting forms. Therefore, the accounting department has no right to refuse you to accept this type of documentary evidence. To be sure, contact the booked hotel in advance and find out what they issue and whether they have the documents you need.

How to prove residence in a private apartment?

This case requires the seconded employee to submit a residential lease agreement and an act of services rendered signed by both parties. The transfer of money proves the receipt of the owner of the apartment.

Do not know how to issue accounting documents for travel? Contact us at Business Resources. We provide qualified legal support to small and medium enterprises. We can offer accounting and legal support for business. The region of our activity is St. Petersburg and suburbs. Contact numbers for consultations:

The step-by-step instructions for registering a business trip in 2019 include three stages - documenting, paying an advance to an employee for a trip, and accounting for travel expenses.

Step 1. Arranging a business trip

Write the order in the position documentation business trips in the company, travel dates, new rules for accounting for expenses on business trips for employees, the procedure for paying for trips and guarantees that you provide to employees.

The basis for sending an employee on a business trip is the decision of the director to send him on a business trip. The document can be issued in any form or in the unified form T-9 or T-9a (approved by the Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1). This must be done before the employee is sent on a business trip.

The days of the trip should be noted in the time sheet in the form of T-12 or T-13 (approved by the resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1). Enter the letter code "K" or the number "06".

Step 2. We pay for a business trip

For a staff member who was sent on a business trip, the organization in 2019 must reimburse:

• fare payment;
• housing rental costs;
• daily allowance;
• other expenses that the employee made with the permission of the manager.

Travel and other similar expenses shall be reimbursed in the manner established in collective agreement or another local act of the organization (Article 168 of the Labor Code of the Russian Federation). The procedure for different employees may be different. For example, it may depend on the position of the employee, length of service, qualifications or department (clause 3 of the letter of the Ministry of Labor of Russia dated February 14, 2013 No. 14-2-291). Experts of the Glavbukh system told in more detail about what expenses need to be compensated for an employee who went on a business trip.

The company decides on its own how to arrange travel expenses (rates and procedure for reimbursement of expenses), and in 2019, the procedure for 2018 can be applied (clause 11 of the Regulation, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

How to pay for a freelance business trip

When a person works under a civil law contract, labor legislation does not regulate his relationship with the organization (Article 11 of the Labor Code). Therefore, it is necessary to take into account the expenses for business trips of contractors in a special order.

The legislation has norms only for daily allowances. And that is only in terms of personal income tax and contributions. So, in order not to count tax and contributions from the daily allowance, 700 rubles per day must be issued for trips around Russia, and 2500 rubles for trips abroad. If you pay more, then you will have to withhold personal income tax and pay contributions from the difference. Otherwise, we arrange and pay for business trips abroad and trips within the country in the same way.

The employee's advance report will serve as proof of travel expenses. The employee attaches documents on his travel expenses to the report. How to issue an advance report after the employee returns from a business trip, read in another article.

During a business trip, a full-time employee retains average earnings (Article 167 of the Labor Code of the Russian Federation). It is paid for all the days an employee works on a schedule for that employee. Including for the days when the business trip was on the way or was forced to be delayed (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

Step 3. We take into account the costs of a business trip

To write off the expenses for a business trip in 2019, an advance report is compiled. To do this, the seconded worker must submit all primary documents that confirm the expenses. Documents and the balance of money must be handed over within three business days (Subclause 6.3 of Instructions of the Bank of Russia dated March 11, 2014 No. 3210-U).

Seconded accountants often throw problems to the accountant. Either they will bring a ticket paid for with miles, or a huge bill for the services of VIP-halls.

Accounting for travel expenses officials fixed in article 264 of the Tax Code. Usually, the costs include per diem, travel costs and accommodation costs (Article 168 of the Labor Code of the Russian Federation). Consider the taxation of travel expenses in 2019 in more detail.

Experts warn

31 percent of accountants are confused in the calculations for one-day business trips and ordinary ones. They think that one-day business trips should be paid in the same way as ordinary ones.

per diem

Daily allowance is paid for each day of travel. Its start and end dates can be determined by travel tickets. Moreover, it is not necessary to require documents that would confirm the expenditure of daily allowances.

If the employee is driving a car that belongs to him by right of ownership or that he rented, then a memo is also needed. It will also be needed when traveling in a company car. The completed document is attached to the advance report. And to confirm the cost of gasoline, use checks from gas stations and waybills.

Travel expenses

For reimbursement of travel expenses, you will need tickets (Article 264 of the Tax Code of the Russian Federation). To confirm the flight on an airplane, you need a ticket (route-receipt) and a boarding pass (letter of the Ministry of Finance of Russia dated May 18, 2015 No. 03-03-06/2/28296). Electronic tickets can also be accepted.A boarding pass without a screening stamp does not confirm the cost of purchasing an air ticket. The Ministry of Finance came to such a disadvantageous conclusion for companies (letter No. 03-03-06/1/35214 dated June 6, 2017).

trip by rail confirmed with a train ticket. For electronic tickets, a control coupon is required (letter of the Ministry of Finance of Russia dated August 25, 2014 No. 03-03-07 / 42273).

The company has the right to write off the cost of taxi services used by employees (letter of the Ministry of Finance dated 10/20/2017 No. 03-03-06/1/68839). But you have to prove the official nature of the trip. In addition, you can write off expenses if the employee went on a business trip in his own car.

If you need to write off such expenses, stock up on documents that confirm the official nature of the trips. An order-outfit and a receipt for paying a taxi will do. From these papers it should follow that the employee used the machine for work purposes. At the check, inspectors will analyze the route and time of the trip. If the employee traveled to working time in the IFTS, then unnecessary questions will not. And if at night it is not clear where, then this fact will surely alert the tax authorities.

In addition to papers from a taxi, prepare other documents that indirectly confirm a business trip. For example, it can be an agreement with a counterparty signed as a result of an employee's trip. If you doubt that you can justify the official nature of the trip, then it is safer to write off the cost of a taxi at the expense of net profit.

Living expenses

Accommodation costs are confirmed by documents from hotels. If the seconded employee lived in a rented apartment, the costs can be confirmed by a signed lease agreement. Attach copies of the title deeds to it.

Accounting for travel expenses in 2019

After the advance report on a business trip is approved, business transactions must be reflected in accounting entries. Accounting for travel expenses is carried out using account 71 “Settlements with accountable persons”. For more information on how to reflect the cost of a business trip in accounting, experts of the Glavbukh system tell.

We have shown all postings for travel expenses in the table below.

Postings for accounting for travel expenses in 2019

In each company, it may be necessary to send employees on a business trip. At the same time, the accountant needs to know how to properly arrange a business trip in accordance with the letter of the law.

The process of issuing business trips in 2017 remained the same. Due to the fact that the company can write off the costs associated with a business trip within the established limits, it is important for an accountant to know the nuances. Consider how to arrange a business trip for an employee in 2017 and prepare all the necessary documents for this.

Making a business trip in 2017: documents

The basis for sending an employee on a business trip is order of the head in the form T-9. The form of this form is unified and approved by the Decree of the State Statistics Committee No. 1 of 05.01.04. (form OKUD 0301022). However, the law does not prohibit the use of its own form of this document, if it is approved by the organization. Due to the fact that at present the accountant does not draw up that large package of documents for a seconded worker, which was previously required ( travel certificates and official assignments were canceled by Government Decree No. 1595 dated 12/29/14), drawing up an order is essential for the company's document flow.

When answering the question of how to arrange a business trip for an employee in 2017, it is important to consider that the order of the head is not the only document, the preparation of which is mandatory requirement when making a business trip.

How to arrange a business trip and justify the costs incurred to the tax authorities? The need to confirm travel expenses is determined by tax law, in particular Articles 252, 264, 313, 314 of the Tax Code of the Russian Federation.

If at the stage of sending an employee on a business trip, the employer undertakes to issue his order in the form of an order, then the employee, returning to his employer, must report on the expenses incurred by means of a completed expense report.

The form this document AO-1 is also unified - approved by the Decree of the State Statistics Committee No. 55 dated 01.08.01. (code according to OKUD 0302001). The organization has the right to use in its activities a document of a different format if it contains all the information necessary for disclosure.

Based on the advance report submitted to the accounting department, the company has the opportunity to justify the costs incurred before the inspection. The Government Decree defines specific deadlines within which the employee must submit to the organization an advance report and originals of all supporting documents (cheques, tickets, receipts). So, in accordance with the Government Decree No. 749 dated 13.10.08. the employee must submit an advance report within 3 working days after returning from a business trip.

The report must be drawn up in one copy, which is intended for accounting staff. In addition to it, original documents are attached confirming all expenses incurred during the period of being on a business trip, except for daily allowances (their employees can spend at their own discretion).

The advance report submitted to the accounting department is subject to verification by a specialist with subsequent transfer for signature to the head of the organization. After that, the employee either returns the unspent funds to the cashier, or applies for a refund.

Business trips in 2017: we arrange and pay

The procedure for issuing a business trip in 2017 remained unchanged. The first step is to determine which costs are payable. These include:

1. The cost of moving the employee to the place of performance of the official assignment and back (tickets, fuel costs);
2. Payment for renting housing (hotel, apartment);
3. Daily allowance within the limits established by the state;
4. Other costs, if they are justified and approved by the head of the organization.

On the basis of an order to send on a business trip, the employee receives per diem and the amount of travel allowance established by the document.

Considering the question of how to properly arrange a business trip in 2017, many doubts arise regarding the amount of per diem payable to the employee. Employers have the right to independently determine the amount of financial resources that an employee will need to successfully complete a job assignment. However, tax law defines the maximum amount of daily payments that an organization can take into account when taxing:

• Up to 2500 rub. on trips abroad;
• Up to 700 rubles. on trips around the country.

In the event that the amount of the per diem paid to the employee turns out to be greater, the difference between the maximum and the actual amount of the company cannot be taken into account when corporate income tax calculation.

Thus, considering the question of how to arrange a business trip in 2017, we note that on this moment Mandatory documents when registering a business trip are the order of the head on sending on a business trip and an advance report drawn up by the employee.