The sending of an employee on a business trip in Russia obliges the employer to draw up the relevant administrative documents. What is important to consider and what details should be paid attention to?

First of all, it is necessary to draw up an order on a business trip, calculate and pay the daily subsistence allowance. And the daily allowance can be paid in cash or transferred to the employee’s salary card.

When an employee returns from a business trip, it is necessary to prepare an advance report and attach supporting primary documents for reimbursement of travel expenses.

Travel expenses registration

Let’s look at the stages of processing travel expenses step by step. The order about a direction on business trip is issued in any form or the unified form (form T-9 or T-9a) is used.

It is not necessary to issue a business trip certificate, as the confirmation of the employee’s presence in the business trip will be tickets for travel and hotel accommodation account.

Issue a daily allowance and a certain amount of money to the employee for travel and hotel services. When sending on a business trip, familiarize the employee with the peculiarities of registration of primary documents.

For example, when paying for air tickets, it is necessary to have not only an air ticket, but also a boarding pass, because without a boarding pass he will not be reimbursed for the cost of travel (in this case, the employee will have to ask the airline for a certificate indicating his name and flight number). If there are no such documents, the employee will be withheld personal income tax at a rate of 13%.

An organization will not be able to account for the cost of an air ticket while on DOS or STS.

Occasionally, employees travel by private car. This is possible if there is a trip ticket, which reflects the route, mileage, the number of refueling of fuel in liters. Refuelling at the filling station is confirmed by the checks of the KCM.

In the place of business trip the employees use the subway, public transport. These expenses must be documented. However, there is a peculiarity: these expenses are reimbursed with the employer’s knowledge, i.e., a regulation on travel expenses should be issued in the organization. The Regulation should describe the general procedure of registration of travel expenses, as well as the possibility of reimbursement of taxi and public transport services.

As for breakfasts, which can be included as a separate line in the hotel bill, these expenses are included in the taxable income of the employee for withholding personal income tax. Internet services, a safe deposit box may also be included in the hotel bill. An organization has the right to reimburse the expenses incurred if there will be primary documents and reimbursement of these expenses is provided in the Regulations on business trips.

Daily subsistence allowance calculation

The organization approves the amount of daily subsistence allowance in the Mission Regulations. Moreover, it can set the rate of daily subsistence allowance at its own discretion, as there is no clear restriction in the Regulation on the peculiarities of sending employees on business trips, approved by Resolution of the Government of the Russian Federation of 13.10.2008 № 749.

However, it should be noted that the daily subsistence allowance of over 700 rubles per day will be subject to personal income tax at the rate of 13%. The amount of this tax is withheld from the employee. An organization will be required to charge insurance premiums in respect of the Pension Fund, Federal Insurance Fund and Federal Compulsory Medical Insurance Fund in the amount exceeding the amount of excess.

A one-day business trip may also take place. On a one-day business trip, the employee departs and returns from the trip on the same day. You have the right to reimburse travel and other expenses provided for in the Travel Regulations.

As far as the daily subsistence allowance is concerned, no daily subsistence allowance will be paid for one-day business trips. In the time sheet during the employee’s stay on the business trip, the employer puts the letter “K” in it.

In calculating the salary for the month in which the assignment was made, the employee receives an average salary. There is a position of the Ministry of Labor, according to which it is allowed to pay the salary based on the salary while being on a business trip.

Many founders, as a rule, perform the functions of the general director and do not enter into an employment contract. There comes a point when it is necessary to go on a business trip to solve production costs. Is it right for the founder and CEO to pay themselves daily subsistence allowance and reimburse travel expenses?

There are two opinions. One is based on the fact that the travel expenses are reimbursed to the seconded employee with whom the employment contract is concluded. This is directly indicated by the Government Decision No. 749 of 13.10.2008 in p.2.

Another opinion is expressed by consultants and specialists of the Ministry of Labor, that the founder in the above situation is entitled to pay himself daily allowance, as he directly performs work related to the entrepreneurial activity of the organization.

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