Business trips are business trips during which important business tasks are solved by hired specialists of the company. They can be short or long. Every employee should know what a business trip is, how it is properly drawn up and paid, and what difficulties a specialist may encounter.
The concept
To understand what a business trip is, you need to study the Labor Code well. It indicates that it is represented by a business trip designed to address important business tasks.
The head of the company independently decides on the need to send the employee to another location to perform various tasks. Most often, the procedure is performed for negotiations with representatives of other companies, the acquisition of equipment or the signing of contracts.
If a personās work responsibilities are directly related to frequent travel and movement, then such actions are not business trips.
Design Nuances
Every employer should know what a business trip is to correctly execute it. The rules of this process include:
- a business trip is issued exclusively for employees officially employed by the company;
- the hired specialist may refuse to travel only on the condition that he has good reason or this opportunity is prescribed in his employment contract;
- the employer is obliged to warn employees in advance about possible trips;
- often in an employment contract or in an additional agreement to it it is indicated that the hired specialist can refuse to travel without the negative consequences represented by disciplinary action, for example, if he is sick or should care for relatives.
If the trip is not properly executed or paid, then this is the basis for compiling a complaint to the labor inspection by the hired specialist.
Who is not allowed to travel on business trips?
In the Russian Federation, business trips are often used by heads of various companies, which makes it possible to solve various working issues. But not all employees can go on business trips, therefore this procedure is not allowed for the following employees:
- pregnant women;
- employees with children under three years old;
- parents who are raising a disabled child.
According to the law, the presence of such reasons as the childās wedding or the death of a relative cannot serve as the basis for an official refusal to travel. But if there is a good relationship between the employee and the head of the company, then usually the director decides to postpone the trip or selects another specialist for her.
If, for no good reason, a citizen refuses a trip, then this is the basis for a fine or forcibly dismissal of a hired specialist.
Who can I send on a trip?
The employer can send employees on business trips who usually work in the company on an ongoing basis and perform similar tasks. Most often, the procedure is performed by engineers, sales managers, or even accountants.
If initially the nature of the specialistās work is connected with constant trips, then for him a business trip is not issued. This includes couriers or truckers.
If an employee works at home, then he can go on business trips in the general manner, which is indicated in Art. 310 shopping mall. The procedure is performed exclusively in relation to employees working in the company. It is not allowed to involve specialists with whom a civil law contract has been drawn up on business trips.
Trip duration
The employeeās business trip can last a different amount of time, so the head of the company can set any period for such a trip. For this, it takes into account how much work will be performed, as well as what difficulties a specialist may encounter.
The legislation does not contain information about the maximum duration of a business trip. Therefore, it is allowed to send a citizen to another city at all to solve different tasks for several years. A trip is represented by a trip that lasts more than one day, so if all working issues are resolved during the day, then such a trip is not considered a trip.
Drawing up regulations on business trips
When sending a specific specialist on a business trip, it is important to draw up certain official documents by the head of the company. For this, a special provision is preliminarily prepared in the company, into which the following data are entered:
- purpose of the working trip;
- the place where the job will be performed by the selected employee;
- business trip time;
- accompanying documentation handed to the employee of the organization;
- salary, per diem and other payments;
- other information that is mandatory for the employee.
It is with the help of the information contained in the provision that it is possible to solve the numerous questions that arise during the performance of the task. The documentation is prepared by personnel officers.
During the trip it is important to solve financial issues, for which the necessary funds are allocated by the accounting department, after which the payment information is entered into the regulation. It is signed by the head of the company. The position in each company can be drawn up in any form.
What documents are prepared?
To send an employee on a business trip, it is necessary to prepare certain documentation for the head of the company. The following papers belong to it:
- Job assignment. First, the head of the department, in which the hired specialist works, forms a memo sent to the head of the company. It indicates the need to send the employee on a business trip. Additionally, the purpose of this procedure and the duration of the trip are indicated.
- Order for a business trip. Based on the job assignment, an order is issued by the head of the company. It indicates which employee of the organization should go on a business trip to address specific issues.
- Travel certificate. It is transferred to the selected hired specialist. This document is marked after each task assigned, as well as upon arrival or departure from the place of stay. It is not required to form this document if a citizen is sent to a foreign state.
Already after the end of the trip, the citizen handles the corresponding report. It indicates whether the specialist completed all the tasks set by the head of the company.
Direction rules
A job assignment is an important document that indicates exactly what tasks should be performed by a specialist, who will be sent on a trip, and how long it will last.
Direction on a business trip is transferred against signature to the selected employee. He should study this document well to determine if he will cope with the tasks. Documentation is signed by the head of the company, after which preparation for a business trip begins. A sample job assignment is located below.
How to renew?
Often, an employee does not cope with the tasks for a limited period of time. In this case, by telephone or using other means of communication, the extension of the trip period is agreed with the head. In this case, the employer performs the following actions:
- a new business trip statement is drawn up, which indicates the reason the trip was extended;
- an order is issued stating the exact date when the employee can return home.
A sample trip order can be found below.
How to cancel?
Often there is a situation when there is no need for a business trip. If all the documents have already been prepared, it is necessary to officially cancel the trip. For this, the employee is notified in writing of the cancellation.
Next, an order is issued that cancels the previous order, and it specifies the reason for making such a decision. If the funds presented by the travel expenses have already been transferred to the citizen, then this money will be returned by the citizen.
As noted in the report card?
Any organization is required to maintain a time sheet. The procedure is usually performed by the heads of different departments. Separately, the report card indicates that a specific specialist was sent on a business trip. Based on this information, a competent calculation of the employeeās salary is made.
On the time sheet, a personās presence on a business trip is marked with the letter āKā. Additionally, all days of absence of a citizen at the workplace are affixed.
Payment Rules
Paid by the head during the business trip of the hotel, meals and other expenses of the hired specialist. Therefore, the employee can count on the following types of payments:
- wages for all days during which the citizen was on a business trip;
- per diem, the main purpose of which is the payment of food and accommodation;
- payment of other expenses that were incurred by the employee while working in another region.
The head of the company at the time of issuing the order, on the basis of which the hired specialist goes on a business trip, must write out a special statement. It is under this document that an advance is issued to an employee. The size of this payment should approximately equal the citizenās daily expenses for accommodation and meals. Advance can be provided in cash or non-cash.
It is allowed not to give an advance, so the employee spends his own money during the trip. After that, they collect all payment documents, on the basis of which compensation is paid by the head for food and accommodation on a business trip.
Purpose of Payments
When calculating a trip, all expenses that the employee will have to incur during a business trip are taken into account. Therefore, each payment has its own nuances:
- Traveling. They are represented by the salary of a citizen for all days of the trip. During the calculation, the date of sending to the trip, as well as the day of return, are taken into account. To determine the optimal amount of payment, the average daily earnings of a specialist in the company are preliminarily calculated. A trip on a weekend is not paid, so it is important to calculate the number of working days during which a citizen was on a trip. If he was forced to work even on weekends, and he also has the relevant evidence, then he may demand payment even for the weekend.
- Per diem. They are represented by compensation for expenses incurred by the employee during meals and accommodation in another region. The employer independently determines what the size of this payment is. For this, it is taken into account in which region or country the employee is sent. Usually per diem varies from 1 to 2 thousand rubles. If the amount when traveling in Russia does not exceed 750 rubles. or when traveling to another country 2.5 thousand rubles, it is not subject to taxation.
- Travel expenses. From the organizationās budget, the employee is reimbursed for all expenses that he is forced to bear in the process of performing duties in another region. This includes the purchase of tickets for travel by public transport, rental housing or other costs. In each case, the amount of payment will be different, as it is calculated individually.
To receive all payments, the employee is obliged to draw up a special report at the end of the trip. It indicates all expenses incurred, which must be confirmed by official checks, invoices or other payment documents. If a person worked on Saturday or Sunday, and can also prove this fact, then paid a day off on a business trip based on the average daily earnings of a specialist.
Features of foreign business trips
The solution of various tasks can be carried out not only in Russian regions, but even in other countries. Sending an employee on a business trip abroad has some nuances. These include:
- Per diems are issued in the currency that is accepted in the selected state, but they are necessarily converted into rubles at the exchange rate at the time of issue of the funds;
- so that the per diem is not subject to personal income tax, their size per day may not exceed 2.5 thousand rubles .;
- the day when the Russian border was crossed is included in the period of a business trip;
- the salary paid to a citizen who is in another country for work is income received from a source in Russia.
If the duration of such a trip is short, so the person remains a tax resident, then the standard rate of 13% is used to calculate personal income tax. If the resident status has been lost, then the rate of 30% is applied during the calculation.
The nuances of sending employees on business trips
All employers and direct employees must understand what a trip is, how it is made out and paid. The main features of this procedure include:
- if a citizen was forced to work on a trip on holidays or weekends, then a double payment is assigned for him;
- from payments transferred to the employee, personal income tax and insurance premiums must be paid, but this does not apply to per diems if their amount does not exceed 750 rubles. when traveling in Russia;
- it is not required to transfer the per diem to a hired specialist sent on a one-day business trip, but only if he is sent to another city in the country, and not to another state;
- if the trip is foreign, then even if it is spent on it only one day, 50% of the daily subsistence allowance is paid;
- the regime of the day and work on weekends is negotiated between two participants in the employment relationship separately.
Often, business trips lead to career growth for employees and a pleasant experience.
Conclusion
Business trips are significant business trips that address important issues for any company. Employers need to know how to properly arrange and pay for such a trip.
Workers may demand compensation from company managers for all costs incurred. To do this, they compile a special report, as well as prepare supporting payment documents.