Often business trip days fall on weekends or non-working days. Such situations cause some bewilderment. How is the calculation carried out in this case? Do I have to take into account the per diem? Is it necessary to demand the appearance of an employee on the first and last days? Read the answers to these questions below.
Documents
A trip on a weekend takes place according to the standard scheme:
1) an order for the enterprise;
2) an entry in the employee logbook with the following notes:
- date and number of the certificate;
- data of the order on the direction of the business trip.
Since 2015, issuing a certificate is not necessary. Days on a business trip in the report card are indicated by the code "K" or "06". If an employee during his absence worked on a weekend or holiday, then additionally put down “RV” or “03”. Upon returning from a business trip within 3 days, the employee must prepare an advance report on the amounts spent. Documents confirming the expenses are attached to it (coupon, receipt of the BSO, checks, etc.). In case of loss of tickets, you can confirm the information with a certificate from the carrier.
What amounts are compensated
1. Earnings (average) for the days that fall on a business trip.
2. Per diem in the amount established by the internal standards of the organization.
How to pay for the weekend on a business trip? In double size. Or single, but then the employee has the right to take paid leave on any other working day .
In addition, the employee is reimbursed for the following expenses:
- travel, including taxi;
- accommodation (apartment rental);
- other expenses incurred by order of the director: the cost of personal insurance, car rental, airport lounges (the procedure and amount of such compensation is determined by the internal standards of the enterprise).
Before leaving, the employee is paid weekends on a business trip in the amount of per diem, fare, food, accommodation and other expenses. This money can be issued in cash or transferred to the employee’s card. Part of the amount can be paid from the current account.
Costing period
Compensation of days off on a business trip to employees who work more than a year will be calculated on the basis of 12 months preceding the one in which the person was absent.
Example
Manager N was on a business trip since July 7, 2014. The average salary for working days is calculated based on accrued payments and hours worked from July 1, 2013 to June 30, 2014.
For persons who have worked for less than a year, the calculation will begin from the time they are in office and end with the last day of the calendar month preceding the start of the trip.
Example
Employee N has been on a business trip since August 26, 2014. She took up duties on December 17, 2013. The business trip falls on weekends. The calculation of the amount of earnings will be calculated based on the accrued and worked by her hours for the period from 12/17/2013 to 07/31/2014.
The days when:
- The employee was on vacation or business trip;
- received sick leave;
- was relieved of work with the preservation of earnings.
If the entire billing period consists of days that are subject to exclusion, then the preceding 12 months are taken into account.
Example
The accountant came to work on September 8 after a maternity leave , in which she was from 01.07.2011 to 16.11. 2011, and child care (from 11/17/2011 to 09/07/2014). From October 21, 2014, an employee goes on a business trip. In the billing period (from October 2013 to September 2014), she had no payments, therefore, for the calculation, use the amount of earnings received from July 2010 to June 2011.
For persons who in previous periods did not have working days, the settlement date will be the 1st day of the month in which the trip begins, up to the day of absence.
Example
The manager has been working in the organization since September 3. From September 3 to September 30 he was on a business trip. The next trip is planned from October 24. Since the entire period consists of non-billing days, earnings must be calculated based on the salary received in October 2013.
How to pay holidays on a business trip
The calculation of earnings includes all types of payments provided by the payment system (salaries, allowances, etc.). Social benefits that are not related to labor (compensation for expenses on food, travel, education, etc.) are not involved in the calculation. Also excluded are the amounts paid for the period when the employee did not work, but he retained a place (vacation pay, sick leave to care for a disabled child, business trips, etc.).
How are premiums taken into account?
Monthly fees are included one for each indicator in the current period.
Example
A sales employee was sent on a business trip from 10.28.2014. Every month he receives three bonuses: one for the number of sales and two for revenue in large volumes. Period for settlements: from October 2013 to September 2014. When calculating, you can use no more than 12 payments for the number of sales and the same for the volume of sales.
Quarterly, semi-annual and other bonuses are included, one for each indicator.
Example
The lawyer has been on a business trip since September 3. In the billing period, he was awarded a bonus for completing the process, which lasted three years, in the amount of 60 thousand rubles. Only 20 thousand rubles are included in the calculation. (60 rubles / 36 months x 12 months).
The bonus based on the results of work and for seniority is fully taken into account, regardless of the period in which it was accrued.
Example
The system administrator has been absent since February 19. In February, he was awarded a bonus for good work last year. Although this figure is not included in the billing period (February 2014 - January 2015), it should still be included in the calculation of earnings.
Promotions
If the salary is increased for all employees of the structural unit in which the employee whose business trip begins, weekend work is paid for earnings taking into account the indexation of the salary, surcharges to it, fixed in a fixed amount.
The promotions that are installed are not indexed:
- in a certain range (from 10 to 40%);
- in absolute value (10, 20 thousand rubles, etc.);
- not related to salaries (for example, for the volume of sales in the current month).
Indexing Procedure
Increase | Payout type |
In the current period | Accrued in the current period for the previous |
Before the trip | Accrued amounts for the entire period |
For a business trip | Accrued money for the billing period. Payment for a business trip is indexed from the date the salary increases until the end of the trip |
Payments are indexed by a coefficient calculated by the following formula:
Kp = New salary / Tariff before increase.
If along with the increase in rates the payment system has changed, then the formula will look like this:
Kp = (New salary + New surcharge) / (Tariff to increase + Amount of surcharges to increase).
Features of average earnings
The general formula for calculating wages is as follows:
Szp = Accounting payments / Number of days worked in the period x Number of days of the trip.
When calculating, it is taken into account:
- the number of days recorded according to the time sheet;
- amounts accrued to the employee in the current period;
- period of time spent on the trip.
Example
The manager was sent on a business trip from February 6 to February 13, 2015. In the accounting period (one calendar year), he worked for 223 days, for which he received 245 thousand rubles.
Szp = 245,000 / 223 x 6 = 6,591.93 rubles.
There are cases when, prior to the period of absence, the employee had no payments. How to pay for the weekend on a business trip in such a situation?
Szp = Salary / Number of days in a month x Duration of absence from work.
Example
The employee is accepted by the manager with a salary of 23 thousand rubles. On February 6, 2015, he was then sent on a trip that lasted 6 days. The company functioned in February only 19 days.
Szp = 23,000 / 19 x 6 = 7,263.16 rubles.
Amounts accrued on weekdays and weekends for military trips:
- subject to personal income tax and contributions;
- accounted for in accounting and management in the cost of labor.
In the certificate 2-personal income tax such amounts are indicated with the code 2000.
Nuances
If the period of a business trip falls on a public holiday, then the employee is only compensated for the per diem. A trip on a weekend of the Republic of Belarus is paid only if:
- the employee worked;
- This day was on the road.
The amount of compensation is approved by the internal standards of the enterprise.
Daily allowance
These amounts are paid for each day of absence. In turn, the period is calculated according to this principle:
1) on the basis of a service note to which a waybill, receipts and cash vouchers are attached - if the employee traveled to the meeting place in a personal or official vehicle;
2) on the basis of travel documents - in other cases.
The amount of payment for business trips in the country is established by the internal rules of the organization. For overseas trips are calculated additionally:
- Departure day - at high rates that are designed for foreign business trips;
- day of entry - according to the rules of internal business trips.
These dates are fixed by a mark in the passport on border crossing or according to data from travel documents. If there is a simultaneous trip within the country and abroad, then when calculating compensation for the period of time spent in Russia, per diem is not paid, and outside it - are charged at a rate of 50% of the norm.
Conclusion
Quite often, the period of being on a business trip falls on a weekend, holiday. The rules for compensation of amounts in such cases are governed by the organization’s internal standards, but subject to legislative restrictions. The trip is made out with standard documents: by the order of the head, certificate, advance report. How to pay for the weekend on a business trip? Only per diem is compensated. But if there are travel documents confirming that on such days a person was on the road or worked, then the amount of average earnings for the previous calendar year is additionally compensated.