Who issues a travel certificate? Accounting for travel expenses: documents, tax and accounting

We have developed step-by-step instructions for arranging a business trip in 2019. The article contains samples and forms of all documents for sending an employee on a business trip.

From January 1, the list of documents for business trip documents has changed. For a complete list, see the article in the Simplified magazine.

Do you need travel permits in 2019?

Travel certificates are not valid in 2019; in fact, the cancellation occurred back in 2015, when by Decree of the Government of the Russian Federation No. 1595, clause 7 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749 “On the peculiarities of sending employees on business trips” was amended, replacing the requirement to issue a travel certificate with the condition that the actual length of stay on a business trip is determined on the basis of travel documents.

The same resolution completely excluded clause 6, thereby removing the employer’s obligation to draw up a job assignment to describe the purpose of the employee’s business trip.

At the same time, no one took away the right to issue travel certificates. If the employer decides to use just such a document to confirm the fact of the employee’s business trip, then the organization or entrepreneur can develop the form independently, or can use the previous T-10 form as a basis.

What are the rules for processing business trips in 2019 for domestic and foreign trips in terms of daily allowances?

Any daily allowance can be established, including internal regulations that may provide for different amounts of daily allowance for different positions, as well as for different places of business trip.

But at the same time, according to the norms of Art. 217 of the Tax Code of the Russian Federation there is a maximum amount of daily allowance from which income tax is not charged. These values ​​​​are 700 rubles. for business trips in Russia and 2,500 rubles. for foreign business trips. How to calculate contributions from excess daily allowances, information in the article

Business trips in 2019: we arrange and pay for them

You can maintain documents for a business trip online for free in our program. It allows you to maintain tax and accounting records and prepares primary documents and reporting in one click. Get access to the program for 365 days. Consultation on all accounting issues is available to users 24 hours a day, 7 days a week.

A small cheat sheet in the table will tell you how to send an employee on a business trip in Russia in 2019:

Foreign business trips in 2019: we arrange and pay for them

For a business trip abroad, the cheat sheet is as follows:

How to apply step by step

2. Depending on the procedure established at the enterprise, a travel certificate may also be issued. From us you can download its form, as well as a sample form.

3. To confirm being on a business trip, travel documents, documents on payment for accommodation are used, or in the absence of such, an official note is drawn up. On our website you can download a sample of such a memo.

4. At the end of your business trip, prepare an expense report.

Features of arranging a business trip for the General Director

There are no exceptions for the CEO. The registration of his official trip is carried out according to the general rules. Accordingly, how to report for a business trip in 2019 does not depend on the position of the person being sent.

The only difference is that an organization can establish increased daily allowances for the director of an enterprise by internal regulations, but the issue of taxation of daily allowances will not change - the entire amount in excess of the norm will be the basis for calculating personal income tax.

Features of a one-day business trip

Documentation of a business trip in 2019, if it lasted only one day, has one feature related to the calculation of daily allowances.

For a one-day business trip without crossing the Russian border, daily allowances are not provided. For a business trip lasting one day abroad, daily allowances are provided within 50% of the norm (clause 20 of Resolution No. 749).

Let us remind you that the employer can set the amount of daily allowance at his own discretion, but if these daily allowances exceed the norm, then personal income tax will have to be paid on it.

Otherwise, the requirements for the composition of documents are identical to a business trip of normal duration.

If you travel on a business trip in your own car, what kind of confirmation is there instead of travel documents?

For business trips in 2019, new accounting rules mean the ability to confirm a trip without travel documents with a memo with attached receipts for gasoline, for example. If there are no receipts for gasoline, then to determine the timing of business trips they rely on documents of residence or only on information obtained from the employee’s memo. In this case, the deadlines cannot go beyond those originally specified in the manager’s order.

If a business trip is in a company car, what kind of confirmation instead of travel documents?

Procedure for registering a business trip in 2019

The procedure provided for when sending an employee on a business trip is regulated by the already mentioned resolution No. 749.

In addition, the procedure for paying daily allowance and other reimbursements for expenses associated with a business trip is established in Art. 168 Labor Code of the Russian Federation. As noted above, an organization or entrepreneur has the right to issue a travel certificate, as before until 2015.

Accounting for travel expenses in 2019

Having received confirmation of travel expenses in 2019, the accountant will make the following entries:

• Dt 20, 23, 26, 44 and other cost accounts Kt 71 - all expenses are reflected, including daily allowances;
• Dt 71 Kt 50 – overexpenditure was issued according to the advance report;
• Dt 50 Kt 71 – return of the accountable amount;
• Dt 70 Kt 68 – personal income tax is withheld from daily allowances in excess of the norm (withholding will occur from the next salary accrued to this employee).

The company's activities often affect many counterparties, who may be located in a different area than the company's location. To interact with them, an organization can send its employees on business trips to achieve its production goals. It is necessary to properly register a business trip so that the company does not have problems in the future.

Until 2015, the old Decree on the regulation of business trips was in force, which was repealed when new legal norms came into force.

The introduced innovations are largely aimed at reducing the volume of required documents when sending on business trips.

Now the business entity independently decides which documents it will draw up during a business trip. He must consolidate his decision on document flow in others.

Required documents:

• The law requires that when sent on a business trip, a business trip order must be issued.

Optional documents that are drawn up at the discretion of the organization:

• Service assignment.
• Business trip report
• As well as keeping a log of employees who departed and arrived on business trips remains at the discretion of the administration.

In this regard, another change was the procedure for determining daily allowances for business trips. If the organization does not use a travel certificate, then it must determine the time of departure and arrival of the employee, as well as the duration of the business trip in days, based on the travel documents submitted to him, receipts for payment for housing, checks for the purchase of fuel, etc.

Attention! An employee can also submit a memo or report addressed to the management, in which he declares the timing and period of the business trip in the absence of relevant documents, and if the manager accepts and approves it, then this document can also serve as confirmation in this case.

Who cannot be sent on a business trip

As a rule, a business trip is considered to be the performance of an employee's duties. Therefore, under normal conditions, he cannot refuse it. However, the legislation stipulates cases when a business trip cannot be issued to certain categories of people.

The following employees cannot be sent on a business trip:

• Workers who are soon to become mothers;
• Employees with whom a student agreement has been drawn up;
• Those working at the enterprise who have not yet reached the age of majority. However, if these employees are employed in creative professions (actors, journalists, singers, writers, etc.), as well as athletes, then this ban does not apply to them.

These employees are prohibited from being sent on a business trip, even if written consent is received from them.

Attention! In addition, there are categories of company employees who can be sent on a business trip, but their consent to this must be present in writing.

These include:

• Employees who have children under three years of age. This also includes workers if their children do not have a mother at this age.
• Employees with children under five years of age if they are single parents.
• Employees who do not have disabled children.
• Workers who provide supervision and medical care to sick close relatives.
• Employees who have a disability group established if the business trip violates their recovery program.

When HR specialists arrange a business trip for these categories of employees, the written consent received from them for the trip must necessarily contain information that they have been notified of their right to refuse it.

The question often arises among specialists when a business trip for an internal part-time worker is arranged. They can be sent on a business trip. However, a problem arises when recording travel time at a second place of work.

Attention! The law prohibits taking out annual paid leave during this time. During this period, it is recommended that the second place be provided with additional leave paid at the expense of the company.

Duration of business trips

The period of the business trip is determined by the head of the company independently, based on the production need that arises. It must be reflected in the issued travel order, and if a job assignment is being drawn up, then in this document too.

At the same time, due to the circumstances that have arisen, the duration of the trip may either be reduced or extended for a certain time. This also requires the issuance of a written order from the company’s management.

Previously, the current legal norms determined the maximum period of a business trip at 40 days, not counting the time spent on the journey. It was also stipulated that the business trip had to be more than one day.

But the new Government Decrees that came into force, in accordance with which business trips are currently regulated, canceled the validity of these regulations and did not introduce new deadlines. Therefore, today the minimum and maximum duration of a business trip is not fixed anywhere at the legislative level.

Attention! However, when setting the duration of the trip, it is necessary to proceed from the concept itself - a business trip does not mean the performance by an employee of his duties, whose work has been established to be traveling, as well as the transfer of an employee to another location.

How to arrange a business trip for an employee in 2017

Step 1. Issue an order to go on a business trip

When drawing up an order, you can use standard forms T-9, T-9a, or use a company letterhead in which the text of the order is presented in free form.

Until 2015, the basis for issuing an order was a preliminary drawn up official assignment, the details of which had to be entered in the appropriate line of the document. Now, as a basis, you can use the manager’s order, memo, etc., or even leave this field blank.

The employee for whom the order is issued must read it and sign it.

If an employee uses his own or company vehicles for the trip, this must also be noted by including the corresponding line in the existing order, or issuing a new one in free form.

Step 2. Issue funds

If an employee is going on a business trip, then he needs to receive a cash advance from the cashier to pay for travel, accommodation at the destination and other unplanned expenses, as well as a daily allowance for each day of the trip.

To register the issuance of funds from the cash register, an expense cash order is used. The amount of financing of all these expenses must be fixed in the local act of the company.

The basis for issuing funds is an order for sending on a business trip. In addition, the employee himself can draw up a memo calculating the expected costs; it must be approved by the head of the company.

When issuing money, you must consider the following:

• If the trip takes place within the country, then all funds due can be issued either in cash from the cash register or by transfer to a card or bank account.
• If you are booking a business trip abroad, then the daily allowance for days spent in Russia must be issued in rubles, and for days spent in another country - in the currency of that country or in rubles at the Central Bank exchange rate.

Step 3. Complete and issue a travel certificate (if necessary)

If this is enshrined in the local regulations of the company, then the registration of a business trip includes the preparation of a travel certificate. Depending on the form used, it may indicate a business trip assignment, an employee’s report on work, and the calculation of daily allowances.

The form also has space for stamping your arrival and departure at your travel destination. However, their affixing is no longer an obligation, and if they are not affixed, this will not be a violation.

The need to keep logs of employees going on trips is now eliminated. However, organizations can do this on a voluntary basis. To do this, they need to establish the form of the journal, the order of its maintenance in local acts.

Typically, the log contains the following columns:

• FULL NAME. employee;
• Name of the destination organization;
• Destination locality;
• Dates of departure and arrival;
• Mark on submission of the report.

Attention! A travel certificate is currently not a mandatory document, so an organization can issue it at its own discretion.

Step 4. Make a note on the time sheet

After an employee has been sent on a business trip, it is necessary to note the time of his absence. To do this, use the code “06” or the letter designation “K”.

Step 5. Complete and submit an advance report

Within three days from the date of return from the trip, the employee is required to draw up and submit an advance report to the accounting department. This is done using the standard AO-1 form.

If this is enshrined in local regulations, then along with the advance report, the employee must also provide a report on the work done during the trip. This can be done in any form, on a form developed by the company, or you can use column 12 of the form if it was included in the business trip registration.

Documents confirming the expenses incurred must be attached to the advance report. These include:

• Documents confirming the rental of premises for accommodation - a receipt or hotel invoice, which indicates all the necessary details, the number of days of stay, the cost of one day, or an agreement on the rental of residential premises (private house or apartment);
• Documents confirming travel expenses (tickets, boarding passes, including receipts for paperwork services, getting a bed on trains, etc.);
• Documents for paying for a taxi - checks, receipts, forms;
• A memo for reimbursement of expenses if the employee traveled with his own vehicle or in a company car. It is accompanied by a waybill, checks and receipts from gas stations, etc.;
• A service note if there are no documents for travel, or for accommodation, or both.
• Documents confirming other agreed expenses (for example, a receipt for communication services).

Attention! When receiving the advance report in hand, the accountant makes a note about this in the detachable part and returns it to the employee.

Step 6. Return unused funds to the cash desk (if any remain)

If during the trip the employee did not spend the entire amount, then he must pay the rest to the cashier within 3 days from the moment he submitted the report. The operation is formalized by a cash receipt order.

The law gives the employer the right to withhold the unreturned amount from the salary, but this can only be done within a month from the expiration of the period for voluntary return. After a month, you can only withhold money through the court by filing a claim for damages.

Attention! If the employee voluntarily agreed to deduct the debt from his salary, he needs to write a statement about this. Based on it, a deduction order must be issued, the amount of which cannot be more than 20% of the accrued salary.

Step 7. Compensation for overspending (if necessary)

If an employee spent more money on a trip than was issued to him, first of all, you need to check his advance report, and if the excess spending was forced, pay the overexpenditure from the cash register by issuing an expense cash order.

To determine whether an overspend is justified, the following must be determined:

• Whether the expenses were made for urgent needs;
• Are there documents confirming these expenses, and are they executed correctly;
• Is the advance report completed correctly?

Important! The organization is obliged to issue excess funds within 3 days from the date of the report (this is indicated in the regulations on business trips).

Otherwise, the employee has the right to go to court not only to collect the debt, but also to receive interest. If the company does not have the opportunity to pay the entire amount at once, then it is better to draw up an agreement between the parties indicating the timing of repayment of the debt.

Is it possible to extend or reschedule a business trip?

The legislation does not establish a ban on extending the duration of an existing business trip, or postponing a future one, for which all the necessary documents have already been completed. But at the same time, there are no clear instructions anywhere on how exactly this should be done.

If it is necessary to carry out, the most correct way to do this is by issuing such an order. It is drawn up in any form (there is no standard form developed for such a case), and must contain the reason for the extension and the new completion date.

Also, corrections are made to all business trip documents - the incorrect date is crossed out with one line, and a new one is written on top.

And finally, the employer is obliged to calculate the daily allowance for the days of extension, as well as living expenses, and transfer this amount to the employee. The law prohibits obliging an employee to use personal available funds for these purposes, even if they are later reimbursed.

The rescheduling of a business trip must also be issued by an additional order in any form. It includes the reason for the postponement, as well as the new start and end dates of the trip. They must be included in all issued travel documents by crossing out the old value and indicating the new one.

Attention! There is no need to recalculate daily allowances and other payments if only the dates of departure and arrival change, and not the duration of the trip itself.

Is it possible to combine a vacation with a business trip?

By law, this is the period for which the employee is completely exempt from performing any work duties. Therefore, if there is a need to arrange a business trip while on vacation, you must first recall from vacation.

It must be remembered that the Labor Code establishes cases in which it is impossible to produce. It is also necessary to obtain written consent from the employee.

This is done step by step as follows:

• Create ;
• by putting the phrase “I have no objection” on the order;
• Create an order for sending on a business trip;
• Issue cash (daily allowance to cover upcoming expenses).

It should be taken into account that such a procedure as a review requires mandatory changes to the . Therefore, it is necessary to immediately discuss with the employee when he will take the remaining days of rest. If he wants to continue to rest after completing his duties, he will have to apply for leave again.

Attention! Recall from vacation also requires recalculation of paid vacation pay. This may not be done if the employee wants to immediately continue to rest, and this period is in the same month as the first part. Otherwise, the overpaid funds will have to be returned to the cashier, or offset against the advance payment or travel allowances.

Many organizations need to send their employees on a business trip; this can be a business trip within the country or abroad, long or short. Regardless of the type of business trip, it is necessary to formalize it correctly, fill out all travel documents, make the necessary entries in accounting, and correctly take into account travel expenses for tax purposes.

We'll figure out how to arrange a business trip and what documents need to be filled out.

Business trip- this is the departure of an employee from the organization to perform a job assignment outside the locality in which the organization is located. The duration of a business trip can be from one day or more, it depends on the complexity of the assignment, its volume and other features. The duration of a business trip is not limited by any documents.

The first day of a business trip is considered the day of departure from the place of permanent work (before 00.00 local time), the last day is the day of arrival at the place of permanent work.

Article 167 of the Labor Code of the Russian Federation guarantees to an employee sent on a business trip:

• maintaining his position;
• payment to the employee of his average earnings during the business trip;
• reimbursement to the employee of all travel expenses.

Travel documents

1. - sending an employee on a business trip is formalized by this order; there are standardized forms: form T9 for one employee, form T9a for a group of employees. You can download these forms here, where you will also find a sample of filling out a business trip order.
2. - this document is handed over by the employee upon arrival from a business trip and contains information about the amounts spent (travel expenses) with documents confirming the fact of the expenses. The employee must submit an advance report within 3 days from the date of return. You can download the AO-1 form in the article: Sample of filling out the AO-1 advance report.
3. - also given when returning from a business trip along with an advance report; with this document, the employee confirms the fact of being at the destination; it contains the signatures and seals of the organizations that the employee visited. The certificate has a unified form T-10, you can download it here.

Also, travel documents can be a business trip report drawn up by the employee upon his return, as well as an official assignment drawn up by the head of the department.

Changes 2015.: The Government of the Russian Federation, by its Resolution dated December 29, 2014, abolished the mandatory issuance of a travel certificate and official assignment. Details in.

The advance report is a mandatory document when registering a business trip; documents confirming the expenses incurred are also attached to it. If the advance report is incorrectly and improperly prepared, the costs cannot be taken into account as travel expenses and, accordingly, subsequently cannot be taken into account when determining the tax base for taxation.

A business trip order, official assignment, or business trip report are internal documents and are not required to recognize travel expenses incurred.

Tax accounting of travel expenses

According to the Tax Code of the Russian Federation, in tax accounting, travel expenses are reflected as part of other expenses (Article 253 of the Tax Code of the Russian Federation). These expenses are recognized in the reporting period in which the business trip occurred. The date of confirmation of travel expenses is the date of the advance report.

The tax base may be reduced by the amount of travel expenses.

Expenses that can be taken into account for tax purposes (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation):

• transportation costs for travel to the place of business trip and back;
• living expenses (payment for a hotel or rental of residential premises);
• daily allowance;
• processing the issuance of visas, passports and other similar documents;
• consular, airport fees, fees for the right of entry, passage, transit and other similar fees.

Additional hotel expenses related to room service (cleaning, dry cleaning, porter services), meals in a restaurant, bar, visits to health facilities (swimming pool, gym, sauna) are not recognized as travel expenses and the tax base is not reduced when calculating income tax. .

Travel expenses and VAT

In order to send, it is necessary that this VAT be highlighted as a separate line in supporting documents: in invoices and documents confirming payment, and strict reporting documents.

When going on a business trip, any employee of an organization must collect certain documents for reporting. Reporting documents for business travelers must be drawn up clearly according to the rules in order for them to be accepted. This article will help you understand this issue.

Reporting is needed in any matter that concerns work. Especially if you are planning a business trip.

Reporting documents for business travelers are the first thing an employee who is sent on a business trip must worry about. But in order to accurately understand this issue, you should clearly understand what a business trip is. So, it means an employee’s travel at the direction of his employer. It is formalized by order and has clearly specified deadlines. The purpose of such a trip is for the responsible employee to perform a certain official task. In addition, a business trip does not imply a reduction, increase in salary or loss of job. The reporting documents include papers that relate to the business trip (its various aspects).

Since this entire enterprise involves certain costs for the employee’s needs, in order for them to be compensated, appropriate supporting documentation is necessary. These documents confirming the expenses of the posted employee are collected by him throughout the trip. The start of a work trip is considered to be the time and date of departure of the employee. For example, this could be the departure time of a train or bus. The end is considered to be the time and date of the employee’s arrival.

Reimbursement of expenses made by a seconded person is regulated by the labor legislation of the Russian Federation. The reimbursement includes the following expenses:

• to pay for travel in vehicles;
• renting a house;
• any additional expenses that may arise in connection with living outside your place of permanent residence. Such expenses may be called daily allowances or field allowances;
• all expenses that were made by the employee with the permission of his employer.

Compliance with the conditions of compensation, according to the labor code, is carried out only upon provision of certain reporting documentation. Moreover, their sample must be fully observed. You can find out what reporting documents are needed to confirm the existence of expenses from an employee of the accounting department or from your direct employer.

It should be remembered that all the conditions of a work trip (who can travel, duration and other details) must be stipulated by a collective agreement, other separate agreements, as well as some local regulations.

Now let's figure out what documents are considered travel documents. These documents include the documentation according to which the employee is sent on a business trip. These include:

In addition, this list may include a business trip report, which is compiled by a company employee after his return from a trip. This also includes the job assignment, which is drawn up by the head of the department.

It should be noted that from the end of 2014 (December 29), the government abolished the previously relevant requirement for issuing a travel certificate, as well as an official assignment. Now they are not mandatory and are issued at will. At the same time, the advance report remained a mandatory document. Before filling out, you need to carefully study the sample, because... it must be completed in a strictly established manner. All documentation confirming that the employee incurred specific expenses should be attached to the report.

If the expense report was completed incorrectly or improperly, then reimbursement of expenses for it will not be possible. Also, this report cannot be taken into account when preparing tax documentation and cannot be included in the tax base.

Internal documentation for a business trip includes a job assignment, an order and a business trip report. Therefore, they are considered optional for the recognition of travel expenses incurred by a person.

Therefore, when arranging a business trip, the employee must have the following reporting documents taken from the place of work:

• official assignment. It must contain information about the employee. Full name, position and other data, as well as place of business trip, its timing, reasons. The name of the company that covers all expenses should also be noted here;
• business trip certificate. Information about the beginning and end of a business trip is entered here. The certificate must be certified by the seal of the organization. Based on this, daily expenses are paid. It is not issued if you need to travel abroad or when returning from a business trip on the same day.

Upon return, the employee prepares and submits an advance report. It is filled out only in a single copy and sent to the accounting department.

In this report, before going on a business trip, you should indicate the approximate amounts that were spent on accommodation and transportation. Upon return from it, the amount given to the employee is compared with the amount of expenses actually incurred by him. In a situation where the amount issued before the trip was not fully spent, the employee returns the remainder to the cashier. To do this, you need a cash receipt order, on the basis of which the refund is made.

Also, after returning, the employee undertakes to submit not only an advance report, but also a travel certificate. In addition, you must submit documents confirming the amount of expenses incurred by the employee.

Reporting documentation for a business trip includes:

• all travel tickets that were purchased for transport;
• a document authorized to confirm hotel accommodation. This indicates the number of days that the person spent in the hotel, as well as the amount of payment for the stay;
• printout of calls made on the affairs of the organization.

All checks that were paid by the employee for certain services included in the business trip must be folded and attached to the expense report upon return. Do not forget that they must have a normal and readable appearance. You shouldn’t crumple them and then iron them. Receipts should not have food stains or worn areas. information from which it will be impossible to read. Such checks will not be accepted by the accounting department and you will not receive the compensation required by law.

Payment of daily expenses is carried out according to the travel certificate. The amount of daily allowance is determined based on the company’s local regulations. Also, their size may be determined by a collective agreement. At the same time, the maximum and minimum amount of payments is not limited, but is determined independently by the organization itself. Thus, the amount of daily allowance for a business trip abroad will be approximately 3 times higher than within the country.

Daily allowances, which are defined by law as the norm (700 rubles for business trips within the country and 2,500 rubles for trips abroad), are not subject to personal income tax. If an organization sets the amount of payments above the limit established by law, then they are subject to personal income tax.

If a person during a business trip can return daily to his place of permanent residence, then he is not entitled to daily allowance.

It must be remembered that all travel reporting documentation must be filled out correctly, since the slightest deviation from the established and unified sample may make it impossible for the employee to receive reimbursement for their travel expenses.

If an employee returns from a business trip and does not fully complete the work assignment received, then the employer has the right to reduce his average salary and not provide the employee with daily allowances and other payments. If the failure to complete the task was not due to the employee’s poor performance (for example, due to force majeure on the part of another organization), then the employer does not apply penalties to the employee.

Thus, in order to correctly complete the official task, as well as receive the compensation due by law for related expenses, you need to clearly know what travel reporting documents need to be prepared. Remember that correctly and accurately filling out the documentation will allow you to easily get back the money you spent on your business trip.

Video “Travel Documents”

After watching the recording, you will find out what specific features exist in the preparation of documents related to a business trip.

Often, organizations send their employees on business trips to perform work outside the company's location. This process requires filling out a large amount of paperwork in the HR and accounting departments. Since 2015, a travel certificate has been excluded from these documents. Now the time an employee spends on a business trip will be determined by travel documents and checks from his place of residence. It is advisable to understand the issue of business trip registration in more detail.

Initially, it should be established that a business trip is recognized as any departure of an employee outside the enterprise to perform work duties (Article 166 of the Labor Code of the Russian Federation).

Often, a work contract specifies a separate division or branch as the place of business. In this case, the employee’s departure to other departments will also be considered a business trip.

Regarding sending employees on business trips, it is important to remember the following rules:

1. The issue of traveling to perform work duties can only affect workers who have official relations with the company;
2. It is prohibited to send pregnant women and minor employees on business trips, even if they express their desire (Article 268 of the Labor Code of the Russian Federation);
3. You can register departure only with written consent for such categories of citizens as (Article 264 of the Labor Code of the Russian Federation):

• women with young children or disabled children;
• citizens caring for seriously ill people;
• single parents.

For other employees, the standard rule applies: if the employer sent them on a work trip, this is equivalent to performing normal work duties.

Procedure for registration of a business trip

Despite the fact that the travel permit was canceled in 2015, work trips for company employees require filling out a significant amount of paperwork. It is advisable to consider the entire registration process step by step.

Stage 1: Drawing up an order from the head of the organization

The personnel service employee draws up an order to send the employee on a business trip (No. T-9a), in which he indicates:

• FULL NAME. employee and his position;
• Name of the receiving organization;
• Place of departure (city, region, country);
• Length of stay during the trip.

The head of the company signs the document and transfers it to the HR department.

Stage 2: Introducing the employee, preparing travel documents

HR specialists order tickets for the departing employee and reserve a hotel room for him. After this, he is invited to familiarize himself with the document and is asked to sign in the Register of Traveled Personnel, where the corresponding entry is made.

The business traveler is issued tickets and provided with information about his place of residence.

Stage 3: Issues resolved by accounting

Based on the work trip order, the company’s accounting department calculates the daily allowance, which is:

• 700 rubles – in case of trips within the territory of the Russian Federation;
• 2,500 rubles – when moving outside the country.

If the manager has decided on larger amounts of payments, then personal income tax is paid on excess of these limits.

Step 4: Time sheet

Since, while on a business trip, the employee still performs job duties, he is paid a salary, but not in the standard amount. Payments for the duration of the trip are equal to:

• Average daily earnings when carrying out activities on weekdays;
• Double average daily earnings when performing duties on weekends and holidays.

As for filling out the timesheet, it is marked “K” on weekdays and “RV/K” on non-working days.

Stage 5: Arrival of the employee from the trip

After the employee returns from the trip, he and the accountant draw up an advance report and attach all tickets, receipts and checks to it. Copies of those pages of the passport on which the time the citizen crossed the borders of Russia are indicated are also attached to the document.

If the employee went on a business trip in a personal vehicle, then he draws up a memo indicating the amount of expenses incurred, confirmed by receipts. These expenses are reimbursed to the employee by the employer.

Thus, despite the cancellation of the travel certificate, the company will still have to issue an order and an advance report in relation to the departing employee and make the appropriate entries in a special journal and work sheet. Inspection authorities pay special attention to the procedure for processing employee travel, therefore strict compliance with the above rules is mandatory for all organizations.