Regulations on compensation to employees of OOO Gazprom Transgaz Saratov for expenses related to business trips. Development of regulations on business trips Regulations on sending an employee on a business trip University

A business trip is a trip by an employee on the order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. The employer's order is usually issued in the form of an order, a sample of which we gave. And if the planned trip was canceled, then a new one is drawn up.

Recall that business trips are not business trips for employees whose permanent work is carried out on the road or has a traveling character, as well as the direction of employees on a shift (part 1 of article 166 of the Labor Code of the Russian Federation, clause 1.1 of the Basic Provisions, approved by the Decree of the USSR State Committee for Labor, the Secretariat All-Union Central Council of Trade Unions, Ministry of Health of the USSR dated December 31, 1987 No. 794/33-82).

The specifics of sending employees on business trips are established by Government Decree No. 749 dated October 13, 2008 (part 2 of article 166 of the Labor Code of the Russian Federation). At the same time, the Regulation, approved by the said Government Decree, does not thoroughly regulate all issues related to business trips, and leaves the resolution of some of them at the discretion of the employer. For example, the Regulation on the Peculiarities of Sending Employees on Business Trips (approved by Government Decree No. 749 of October 13, 2008) does not define a uniform procedure and amount for reimbursement of expenses associated with business trips. So, the employer himself decides in what amount to pay per diems to employees when traveling on trains in the Russian Federation and abroad. At the same time, it may provide for a differentiated amount of payments for employees holding various positions (Letter of Rostrud dated March 4, 2013 No. 164-6-1, paragraph 3 of the Letter of the Ministry of Labor of Russia dated February 14, 2013 No. 14-2-291). Or, say, an employer can establish a unified procedure for resolving the issue of an employee's attendance at work on the day of departure on a business trip and on the day of arrival from it.

These and other issues require clarification by the employer and approval in a collective agreement or local regulatory act. As a local normative act, the Regulations on business trips.

We approve the Regulations on business trips

Given that the Regulations on business trips are not a mandatory document, the employer determines its structure and content independently. Sample form Travel regulations (sample 2018) can be downloaded free of charge from the link below.

In many ways, such a Regulation can duplicate the aspects set out in Regulation 749 on business trips, which continues to be in force in 2018 (Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

Thus, the Regulation on business trips may include, in particular, the following sections:

• general provisions;
• the procedure for sending employees on business trips;
• duration of a business trip;
• extension of a business trip;
• recall of an employee from a business trip;
• guarantees to the employee when sent on a business trip;
• the amount, procedure and term for reimbursement to the employee of expenses related to business trips.

For example, in the section General provisions» the concept of a business trip may be given, the terms used in the Regulations, as well as restrictions on sending on business trips certain categories workers. And, say, in the section “Procedure for sending employees on business trips”, the procedure for document flow when sending employees on a business trip and returning from it, the duties of business travelers and persons responsible for organizing business trips of employees can be disclosed.

The position on business trips is approved by the head of the organization. Details of the order on approval of the Regulations on business trips are given in such Regulations.

With the approved Regulations on business trips, as with a local regulatory act of the employer, it is necessary to acquaint employees against signature when they are hired (part 3 of article 68 of the Labor Code of the Russian Federation).

Here is a sample Regulation on business trips in 2018.

3. For the purposes of these Regulations, the place of permanent work should be considered the location of the organization (separate structural subdivision of the organization), the work in which is due to employment contract(hereinafter referred to as the sending organization).

Employees are sent on business trips on the basis of a written decision of the employer for a certain period of time to perform an official assignment outside the place of permanent work. The trip of an employee sent on a business trip on the basis of a written decision of the employer to a separate subdivision of the sending organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip.

Business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips.

4. The duration of a business trip is determined by the employer, taking into account the volume, complexity and other features of the assignment.

The day of departure on a business trip is the date of departure of a train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival from a business trip is 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.

If the station, pier or airport is located outside the settlement, the time required to travel to the station, pier or airport is taken into account.

Similarly, the day of arrival of the employee at the place of permanent work is determined.

The issue of the employee's appearance at work on the day of departure on a business trip and on the day of arrival from a business trip is decided by agreement with the employer.

5. Remuneration of an employee in the event that he is involved in work on weekends or non-working days holidays produced in accordance with labor laws Russian Federation.

(see text in previous edition)

7. The actual duration of an employee's stay on a business trip is determined by travel documents submitted by the employee upon his return from a business trip.

In the event that an employee, on the basis of a written decision of the employer, travels to the place of business trip and (or) back to the place of work on official vehicles, on vehicles owned by the employee or owned by third parties (by proxy), the actual period of stay at the place of business trip is indicated in the official a note that is submitted by the employee upon returning from a business trip to the employer with documents confirming the use of the specified transport to travel to the place of business trip and back ( waybill, route sheet, bills, receipts, cash receipts and other documents confirming the route of transport).

In the absence of travel documents, the employee confirms the actual period of stay of the employee on a business trip with documents for renting a dwelling at the place of business trip. When staying in a hotel, the specified period of stay is confirmed by a receipt (coupon) or other document confirming the conclusion of an agreement for the provision of hotel services at the place of business trip, containing information provided for by the Rules for the provision of hotel services in the Russian Federation, approved by the Decree of the Government of the Russian Federation of April 25, 1997. N 490 "On approval of the Rules for the provision of hotel services in the Russian Federation".

In the absence of travel documents, documents for the rental of residential premises or other documents confirming the conclusion of an agreement for the provision of hotel services at the place of business trip, in order to confirm the actual period of stay at the place of business trip, the employee submits a memo and (or) other document on the actual period of stay of the employee in business trip, containing confirmation of the party (organization or official) receiving the employee about the time of arrival (departure) of the employee to the place of business trip (from the place of business trip).

(see text in previous edition)

(see text in previous edition)

9. The average earnings for the period the employee was on a business trip, as well as for the days spent on the road, including for the time of a forced stop on the way, is retained for all days of work according to the schedule established by the sending organization.

For an employee working part-time, when traveling on a business trip, average earnings from the employer who sent him on a business trip. In the case of sending such an employee on a business trip at the same time for the main job and work performed on a part-time basis, the average earnings are retained by both employers, and the reimbursed business trip expenses are distributed among the sending employers by agreement between them.

10. When sending him on a business trip, an employee is given a cash advance to pay for travel expenses and renting a dwelling and additional expenses associated with living outside the place of permanent residence (daily allowance).

11. Employees are reimbursed for travel expenses and rent of accommodation, additional expenses associated with living outside their permanent place of residence (daily allowance), as well as other expenses incurred by the employee with the permission of the head of the organization.

The procedure and amount of reimbursement of expenses associated with business trips are determined in accordance with the provisions of Article 168 of the Labor Code of the Russian Federation.

(see text in previous edition)

Additional expenses associated with living outside the place of residence (per diems) are reimbursed to the employee for each day on a business trip, including weekends and non-working holidays, as well as for days on the road, including for the time of a forced stopover, subject to the provisions provided for in paragraph 18 of this Regulation.

During business trips to the area from where the employee, based on the conditions of transport communication and the nature of the work performed on a business trip, has the opportunity to return daily to the place of permanent residence, daily allowances are not paid.

The issue of the expediency of the daily return of the employee from the place of business trip to the place of permanent residence in each case is decided by the head of the organization, taking into account the distance, the conditions of transport communication, the nature of the task being performed, and the need to create conditions for the employee to rest.

If the employee at the end of the working day, in agreement with the head of the organization, remains at the place of business trip, then the costs of renting a dwelling, upon submission of the relevant documents, are reimbursed to the employee in the manner and in the amount provided for in paragraph two of this clause.

(see text in previous edition)

In the case of sending to an employee on a business trip, at his request for wages, the costs of sending it are borne by the employer.

12. Expenses for travel to the place of business trip in the territory of the Russian Federation and back to the place of permanent work and for travel from one locality to another, if the employee is seconded to several organizations located in different localities, include travel expenses common use respectively to the station, pier, airport and from the station, pier, airport, if they are located outside the settlement, if there are documents (tickets) confirming these expenses, as well as payment for services for issuing travel documents and providing bedding on trains.

(see text in previous edition)

13. In the event of a forced stop on the way, the employee shall be reimbursed for the costs of renting a dwelling, confirmed by the relevant documents, in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations.

(see text in previous edition)

14. Expenses for booking and hiring residential premises on the territory of the Russian Federation shall be reimbursed to employees (except when they are provided with free residential premises) in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations.

(see text in previous edition)

(see text in previous edition)

16. Payment and (or) reimbursement of the employee's expenses in foreign currency associated with a business trip outside the territory of the Russian Federation, including the payment of an advance payment in foreign currency, as well as the repayment of an unspent advance payment in foreign currency issued to an employee in connection with a business trip, are carried out in accordance with Federal Law "On currency regulation and currency control".

Payment to an employee of daily allowances in foreign currency when sending an employee on a business trip outside the territory of the Russian Federation is carried out in the manner and in the amount provided for in paragraph two of paragraph 11 of these Regulations, taking into account the specifics provided for in paragraph 19 of these Regulations.

(see text in previous edition)

17. During the travel time of an employee sent on a business trip outside the territory of the Russian Federation, daily allowances are paid:

A) when traveling through the territory of the Russian Federation - in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations for business trips within the territory of the Russian Federation;

(see text in previous edition)

B) when traveling through the territory of a foreign state - in the manner and in the amount provided for in paragraph two of clause 11 of these Regulations for business trips on the territory of foreign states.

(see text in previous edition)

18. When an employee travels from the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in foreign currency, and when moving to the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in rubles .

The dates of crossing the state border of the Russian Federation when traveling from the territory of the Russian Federation and to the territory of the Russian Federation are determined by the marks of the border authorities in the passport.

When an employee is sent on a business trip to the territory of 2 or more foreign countries, daily allowance for the day of crossing the border between states is paid in foreign currency according to the norms established for the state to which the employee is sent.

19. When sending an employee on a business trip on the territory of the member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in documents for entry and exit, the date of crossing the state border of the Russian Federation is determined by travel documents (tickets).

(see text in previous edition)

In case of a forced delay on the way, per diems for the time of delay are paid by decision of the head of the organization upon submission of documents confirming the fact of a forced delay.

20. An employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid per diems in foreign currency in the amount of 50 percent of the daily allowance costs, determined in the manner prescribed by

"HR officer. Personnel office work", 2010, N 3

Development of regulations on business trips

The direction of employees on business trips is always accompanied by the execution of a number of mandatory documents regulated by the current legislation. If the need to send employees of the organization constantly exists, then it is advisable to develop and adopt a local regulatory act in the organization that regulates the procedure for sending them on business trips.

Dictionary of personnel records management. 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. In this case, instead of paying per diem, employees are paid wage supplements.

To consolidate the procedure for issuing a business trip in an organization, it is advisable to develop a regulation or other organizational document regulating this activity of the enterprise.

The regulation on business trips of employees of the organization is an optional local act of the organization, the expediency of introducing which is determined by the management of the organization. The main purpose of developing a regulation on business trips for employees of an organization is to establish a unified procedure for sending employees on business trips, as well as defining the functions of each structural unit involved in this process. The regulation can be drawn up as a separate normative act, or as an annex to the internal labor regulations. At the same time, it must be taken into account that the adoption of any addition to the rules (the annex is such an addition), as well as its subsequent change, must be carried out in the manner prescribed by Art. 190 of the Labor Code of the Russian Federation.

There is no standard form for the text of the provision, but it seems appropriate to define in the provision the rights and responsibilities of employees sent on a business trip, as well as managers and specialists involved in the design of a business trip. In the provision, you can specify the specific amounts of expenses reimbursed to the head of the organization. If the head of the organization is responsible to the founders (participants) legal entity or authorized founding documents body, the regulation determines the procedure for submitting reports on expenses incurred, or it establishes the obligation of the head of the organization to coordinate the estimate of travel expenses with the founders (participants) or the authorized body before leaving on a business trip.

The regulation must also indicate which structural unit will be responsible for processing business trips: this can be the personnel department, the office, and the secretary of the general director.

Business trips are associated with guarantees that are provided both to persons sent on business trips and to persons who cannot be sent on business trips, so this should also be reflected in the regulation.

Thus, the following categories of employees cannot be sent on a business trip:

Pregnant women (Article 259 of the Labor Code of the Russian Federation);

Employees under the age of 18, with the exception of persons from among the creative workers of the means mass media, cinematography organizations, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance of works, professional athletes in accordance with the lists of professions established by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite regulatory commission social and labor relations(Article 268 of the Labor Code of the Russian Federation);

Employees with whom they are concluded in accordance with the provisions of Ch. 32 of the Labor Code of the Russian Federation, student contracts, - on business trips not related to apprenticeship (Article 203 of the Labor Code of the Russian Federation).

Women with children under the age of 3 may be sent on business trips only with their written consent and only on condition that this is not prohibited by their medical recommendations. At the same time, employees must be informed in writing of their right to refuse to be sent on a business trip.

In the same order, fathers raising children without a mother, as well as guardians (custodians) of minors (Article 264 of the Labor Code of the Russian Federation) can be sent on a business trip.

Other categories of workers may be sent on business trips without their consent. In case of refusal, they may be subject to disciplinary liability in accordance with the procedure established by law.

In accordance with Art. 187 of the Labor Code of the Russian Federation, when an employer sends an employee for advanced training with a break from work, he retains his place of work (position) and average wage at the main place of work.

Employees sent for advanced training with a break from work in another area are additionally paid travel expenses in the manner and amount that are provided for persons sent on business trips.

Activities of educational institutions of additional vocational education(advanced training) of specialists is currently regulated by Decree of the Government of the Russian Federation of 06/26/1995 N 610, which approved the Model Regulation on an educational institution of additional professional education (advanced training) of specialists (as amended on 03/31/2003).

Quoting the law: art. 264 "Other expenses associated with the production and (or) sale" of the Tax Code of the Russian Federation

Separate guarantees for students are provided for in clause 26 model provision. Thus, payment for the trainees' travel to and from the place of study, as well as the payment of per diems for the time they are on the road, should be carried out at the expense of the employers' organizations at the place of the main work of the trainees.

Payment of average earnings for the period of study and travel to the location educational institution and vice versa is carried out in the manner prescribed by Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation of December 24, 2007 N 922 "On the peculiarities of the procedure for calculating the average wage" (as amended on November 11, 2009).

When drawing up a travel policy, the requirements of the following regulations must be taken into account:

1. Labor Code Russian Federation, section "Guarantees when sending employees on business trips and moving to work in another area".

2. Decree of the Government of the Russian Federation of October 13, 2008 N 749 "On the specifics of sending employees on business trips" (together with the Regulations on the specifics of sending employees on business trips).

3. Decree of the Council of Ministers of the USSR of March 18, 1988 N 351 "On business trips within the USSR".

4. Instruction of the Ministry of Finance of the USSR of 04/07/1988 N 62 "On business trips within the USSR".

It should be borne in mind that the legal acts on business trips adopted in the USSR are applied only by virtue of Part 1 of Art. 423 of the Labor Code of the Russian Federation, if they do not contradict the Labor Code of the Russian Federation, as well as Decree of the Government of the Russian Federation of October 13, 2008 N 749. An approximate sample of the provision on business trips is presented below.

Sample Sample

Limited Approve

responsibility "Premium"

Position Director of OOO "Premium"

N _________________ __________ A. A. Petrov

about employee travel

1. General Provisions.

This Regulation determines the procedure for organizing business trips on the territory of the Russian Federation and beyond its borders for employees of Premium LLC (hereinafter referred to as the Company).

A business trip of an employee is a trip of an employee initiated by the director or other authorized official for a certain period to a settlement located outside the city of Yaroslavl or the location separate subdivision, to fulfill an official assignment or participate in events that correspond to the statutory goals and objectives of the Company.

This Regulation applies to representatives of the management, other administrative employees, employees of auxiliary and functional structural units, as well as to all other employees who are in partnership with the Company. labor relations, hereinafter referred to in the text of this Regulation as "Employees".

The posted worker retains the place of work (position) and average earnings during the business trip, including the time spent on the road.

The average earnings during the employee's stay on a business trip is saved for all working days of the week according to the schedule established at the place of permanent work.

The main tasks of business trips are:

Solving specific problems of production, economic, financial and other activities of the Company;

Providing organizational, methodological and practical assistance in organizing the educational process;

Holding conferences, meetings, seminars and other events, direct participation in them;

Study, generalization and dissemination of experience, new forms and methods of work.

The following are not business trips:

Business trips of employees whose official duties involve the traveling nature of work, unless otherwise provided by local or regulatory legal acts;

Trips to the area from where the employee, due to the conditions of transport communication and the nature of the work, has the opportunity to return to the place of residence daily. The question of the expediency and necessity of the daily return of the employee from the place of business trip to the place of residence in each case is decided by the head who sent the employee;

Departure on personal matters (without production necessity, the corresponding contract or the call of the inviting party);

Admission to study and study at correspondence departments of educational institutions of higher and additional professional education.

Depending on the reasons for departure, business trips are divided into:

Planned, which are carried out in accordance with duly approved plans and relevant estimates;

Unscheduled - to solve problems that have suddenly arisen that require immediate consideration, or in other cases that cannot be foreseen in advance.

Secondment of heads of departments (directions, subdivisions) is allowed only in cases where this does not cause violations in the normal mode of conducting the production process.

In the case of secondment of the senior staff, the official who made the decision to send manager on a business trip, is obliged to appoint a person temporarily acting his duties, with the assignment of all official duties and the rights of a seconded worker, including the rights granted to a seconded worker on the basis of a power of attorney.

Sending on a business trip and issuing an advance payment to employees who have not reported on the funds spent on a previous business trip are not allowed.

2. The procedure for registration of business trips.

Based on the order of the director or an official authorized to send employees on a business trip, an employee sent on a business trip is issued a travel certificate issued in accordance with unified form N T-10, approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1. The travel certificate must be signed by the director or an official authorized to send employees.

In order to confirm the fact of departure on a business trip and stay at the business trip points, the seconded employee is obliged to make stamped marks:

About leaving on a business trip and about returning from a business trip to the place of work;

The relevant official or body of the host country on arrival at the place of business trip and departure from it.

In cases where an employee is sent on a business trip to several points, arrival and departure marks are affixed at each point of the business trip where the employee was.

3. Duration and mode of business trip.

The term of the business trip is established by the order of the director or other administrative act of the official authorized to send the Company's employees, based on:

Estimated time required to complete the assignment;

The duration of the educational event according to the invitation of the host;

The terms of the contract, which provide for the obligations of the Company to send employees.

The period of business trip of an employee of the Company may not exceed 30 days. The day of departure of an employee on a business trip is the day of departure of a train, plane, bus or other vehicle from Yaroslavl (or the location of a separate subdivision), and the day of arrival from a business trip is the day the vehicle arrives in Yaroslavl (or the location of a separate subdivision). When the vehicle is sent before 24 hours inclusive, the day of departure on a business trip is considered the current day, and from 00 hours and later - the next day.

The day of departure on a business trip (the day of arrival from a business trip) is determined by the regional time of departure (arrival) of the vehicle in accordance with the schedule of their movement. In case of departure (arrival) of the vehicle at a time different from the schedule, the actual time of departure (arrival) is confirmed by the relevant certificates or certified marks on the tickets.

Notes in the travel certificate regarding the arrival and departure of the employee are certified by the seal that he uses in his economic activity enterprise to certify the signature of the relevant official, which, by order (instruction) of the head of the enterprise, is entrusted with the obligation to register persons leaving on a business trip and arriving from it.

If an employee is sent on a business trip to several enterprises or to several settlements, marks on the day of arrival and the day of departure are put down at each enterprise or at each point.

An employee who is on a business trip is subject to the working hours and the rules of the enterprise, institution, organization to which he is seconded. Instead of days of rest not used during the business trip, other days of rest after returning from a business trip are not provided. The exception is cases when the events for which the employee was seconded took place on weekends or other days of rest established in accordance with the legislation of the Russian Federation and the Rules labor schedule.

In cases where an employee is specially sent to work on weekends or holidays and non-working days, compensation for work on these days is paid in accordance with the current legislation of the Russian Federation. If an employee departs on a business trip or arrives from a business trip on a day off, he is given another day of rest after returning from a business trip.

During the delay on the way without good reason, the employee is not paid wages, daily expenses, expenses for renting a dwelling and other expenses are not reimbursed.

4. Temporary disability of an employee during a business trip.

In the event of temporary incapacity for work during a business trip, the employee is obliged to immediately notify the official of the company who made the decision to send him about such circumstances.

Temporary incapacity for work of a seconded worker, as well as the impossibility for health reasons to return to the place of permanent residence, shall be certified by properly executed documents of the relevant state (municipal) or other medical institutions licensed (certified) to provide medical services. For the period of temporary incapacity for work, the seconded worker is paid on a general basis an allowance for temporary incapacity for work.

Days of temporary disability are not included in the business trip period.

In case of temporary incapacity for work of a seconded worker, on a general basis, he is reimbursed for the costs of renting a dwelling (except for cases when the seconded worker is on inpatient treatment) and daily allowances are paid for the entire time until he is unable, for health reasons, to start performing the tasks assigned to him. official assignment or return to the place of his permanent residence, but not more than three days.

5. Features of business trips outside the Russian Federation.

When traveling outside the Russian Federation, the Company provides the employee with funds in the national currency of the employee's country of residence or in a freely convertible currency.

Advance payment of the current expenses of an employee is made in the amounts established by the Decree of the Government of the Russian Federation "On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation, to employees of organizations financed from the federal budget" and other regulatory acts.

When issuing an advance payment for a business trip, the employee is obliged to familiarize himself with the reference-calculation for the advance payment issued to him and the provisions of the legislation of the Russian Federation on reporting for its use. If, when issuing an advance, the total amount in foreign currency has a fractional part, then the arithmetic rule of rounding to the nearest one is allowed.

The acquisition of foreign currency in an authorized bank and the accounting of foreign currency are carried out in accordance with the requirements of the current legislation of the Russian Federation.

The actual time spent on a business trip outside the Russian Federation is determined by:

In the case of a business trip to countries with which full border control has been established - according to the marks of checkpoints in a foreign passport;

In the case of a business trip to countries with which border control has not been established or simplified - according to the notes of the party that sends the business trip and the party that receives it in the business trip certificate;

In the absence of marks in accordance with paragraphs. "a" and "b" of this paragraph, the daily expenses of the seconded worker are not reimbursed.

If an employee received an advance for travel expenses, but did not go on a business trip, he is obliged, within three working days from the date of the decision to cancel the trip, to return to the cash desk the money he received in the currency of the country in which the advance payment was issued.

If for the final settlement of the business trip it is necessary to pay additional funds or the employee has not received advance funds for a business trip, they are paid to the employee in Russian rubles at the official exchange rate of the Bank of Russia to foreign currencies of host countries, established on the day the advance report is approved.

If the employee does not have supporting documents confirming the exchange of the currency in which the advance was issued to the national currency of the host country, the recalculation of expenses incurred on a business trip and documented is carried out based on the official exchange rate established by the Central Bank of the Russian Federation on the day the advance report is approved.

6. Travel expenses.

An employee sent on a business trip both within the Russian Federation and abroad is reimbursed for the following expenses:

Daily allowance;

Actually made and documented target expenses:

Renting a dwelling;

Travel to and from destination;

Airport service fees, commission fees;

For travel to the airport or train station at the points of departure, destination or transfers;

For baggage;

For business calls;

Obtaining and registering an official foreign passport, obtaining visas;

Associated with the exchange of cash or a check in a bank for cash foreign currency.

Expenses associated with a business trip, but not confirmed by the relevant documents, are not reimbursed to the employee. Expenses in connection with the return by a posted worker of a ticket for a train, plane or other vehicle can be reimbursed with the permission of the head of the enterprise only on good reasons(decision to cancel a business trip, recall from a business trip, illness) if there is a document confirming such expenses.

Expenses for food, the cost of which is included in the invoices for the cost of accommodation in hotels or travel documents, are paid by business travelers at the expense of daily allowances.

Reimbursement of expenses for the carriage of baggage weighing more than the limit norms established by transport companies is not made.

Reimbursement of expenses for official telephone conversations is made in the amount agreed with the person who made the decision to send the employee.

7. Daily expenses.

During the time spent on a business trip, including on the way to the place of a business trip and back, the employee is paid per diem for each day on a business trip.

Per diems are paid no more than the amount established by the estimate, if the business trip was carried out in a planned manner.

Per diem expenses for the period of stay on a business trip are paid:

For each day of stay on a business trip, including the day of departure and arrival, according to the norms established for the Russian Federation or a state outside the Russian Federation where the employee is sent;

In the case of business trips to several states during the day - in the amount of the arithmetic mean of the norms established for these states;

When sent on a business trip to two or more countries - according to the norms established for the respective countries, from the day of crossing the border of the respective state. Day of return to the Russian Federation (crossing the border) - according to the norms of the last country of stay on a business trip;

If the date of departure on a business trip to countries with which full border control is established, or the date of return from them does not coincide with the dates indicated in the passport or a document replacing it, then the daily expenses for the passage through the territory of the Russian Federation are reimbursed in accordance with the procedure provided for business trips within the Russian Federation;

If a seconded worker, while on his way to a country with which border control has not been established or simplified, or returning from such a country, has a transit stop on the territory of the Russian Federation, then reimbursement of expenses for a business trip for the period of travel through the territory of the Russian Federation is carried out in the manner prescribed for official business trips within the Russian Federation. In the absence of such a stopover, per diem expenses are reimbursed for each day of the business trip, including the day of departure and arrival, according to the norms established for business trips abroad;

In the case of including the cost of food in the bills for renting a dwelling and in cases where the seconded workers, under the terms of the invitation, are provided by the host party with free meals in the country of residence (road), - within the limits established by the legislation of the Russian Federation.

If the receiving party provides an employee sent abroad by the Russian Federation with additional foreign currency funds in the form of compensation for current expenses (except for travel expenses to and from the country of destination and for renting a dwelling) or daily expenses, the Company reduces the payment of daily expenses by the amount of additional funds provided. If the amount provided by the receiving party is greater than or equal to the established norms of daily expenses, the Company does not pay the daily expenses.

If an employee is sent to a place from where he has the opportunity to return daily to his place of permanent residence, per diems are not paid. The issue of the possibility of returning to the place of residence of the employee in each case is decided by the manager who sent the employee on a business trip, taking into account the distance, the conditions of transport, the nature of the task being performed, and the need to create conditions for the employee to rest.

8. Expenses for renting premises.

The employee is reimbursed for the actual costs of renting a dwelling, confirmed by the relevant documents. In case of failure to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such payment are reimbursed in the amounts established by the current Russian legislation.

The costs of renting a dwelling are reimbursed for each day of stay at the point of a business trip from the day the traveler arrives at the destination and until the day of departure from it. If payment for the use of living quarters is made at different prices, the established maximum reimbursement rates are applied to each day separately.

When submitting supporting documents, the posted worker is also paid the costs of booking places in hotels, as well as hiring accommodation during a forced stop on the way.

9. The procedure for submitting a trip report.

In accordance with the Procedure for conducting cash transactions in the Russian Federation, within three working days from the date of return from a business trip, the employee is obliged to submit to the accounting department an advance report on the amounts spent by him.

Together with the advance report, documents (in the original) confirming the amount of expenses incurred, indicating the form of payment (cash, check, credit card, non-cash transfer) are transferred to the accounting department. A photocopy of the marks in the foreign passport is attached to the report.

The following documents are attached to the advance report:

Travel certificate with marks of departure and arrival from a business trip, as well as marks of the host party on the dates of arrival and departure;

Documents confirming the cost of renting a dwelling;

Documents confirming the payment of fees for airport services, other commission fees;

Documents confirming the cost of travel to the airport, train station at the points of departure, destination or transfers, for baggage;

Documents confirming the cost of official telephone conversations.

In case of payment by business travelers at the expense of own funds the following expenses for travel and paperwork are also attached to the advance report:

Documents confirming the cost of travel to the destination and back, if these expenses were made by him personally;

Documents confirming the costs of obtaining and registering an official foreign passport, obtaining visas, if these actions were not performed by the Company;

Documents confirming the expenses associated with the exchange of cash currency or a check in a bank for cash foreign currency.

Remainder Money in excess of the amount used according to the advance report, is subject to return by the employee to the cashier in the currency of the country in which the advance was issued, no later than three working days after returning from a business trip.

If the employee fails to return the balance of funds within a certain period of time, the corresponding amount is reimbursed in the manner established by the labor and civil procedural legislation of the Russian Federation.

Not later than three working days from the date of return from a business trip, the employee is obliged to prepare and submit to the official who made the decision to send a report on the work done by him or participation in the event to which he was sent.

An employee seconded to perform certain tasks shall attach originals or photocopies of documents received by him or signed and handed over to him on behalf of the Company to the business trip report.

An employee seconded to participate in an event shall attach to the report on the business trip the materials received by him as a participant in the event.

Bibliography

1. State system documentation support management (GSDOU). Main archive. 1991.

Pankratova T.A.,
Vice-Rector for Economics and Finance MESI

Registration and accounting of business trips is a sore subject for universities, which arises during tax audits and gives rise to disputes between payers and inspectors.
At the slightest deviation from the usual procedure for sending employees on a business trip, when registering and calculating travel expenses, problems arise for both the seconded employees and their managers, employees of the personnel department, accounting department, in other words, all those who are related to business trips.
In an educational institution, problems arise due to the large volume of paper workflow, the many departments involved in this process.
Moscow State University Economics, Statistics and Informatics (MESI) was no exception: it also had no less difficulties regarding business trips than in any other university.
We were tasked with eliminating the existing problems, namely:

First, it was necessary to define the stages that reflect the entire process of a business trip:

Having analyzed all external regulations, the practice of organizing business trips that has developed in the university and the existing document flow, the Regulations on business trips of MESI employees were developed. It includes the following main sections:
- "Business trips within the territory of Russia";
- "Business trips on the territory of foreign states";
- "Sending an employee to advanced training, retraining, internship";
- "Rights of the seconded";
- "Documents confirming travel expenses";
- "Electronic air, railway ticket";
- Business trip report.

Whether it is necessary to introduce such a local regulation as the Regulations on business trips of employees in your educational institution is up to you. But if you are nevertheless entrusted with its creation, you can safely use the Regulations and documents developed by the staff of our university. The regulation reflects the requirements of the current legislation.
However, a number of issues outlined in it are not regulated by law, we had to find some solutions in the current practice and consult with specialists. You can also analyze the specified Regulation and try to reflect in it the peculiarities of the procedure for sending employees on business trips, adopted in your educational institution.

REGULATIONS ON BUSINESS TRAVEL OF AN EDUCATIONAL INSTITUTION

1. INTRODUCTION

This Regulation on business trips of employees educational institution(hereinafter referred to as the Regulations) determines the grounds for secondment, sources of funding, documenting, reimbursement of travel expenses.
The regulation comes into force from the date of approval.

2. APPLICATION

This provision applies to all structural units and branches of the educational institution.

3. BASIC TERMS

Business trip- this 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.

4. GENERAL PROVISIONS

4.1. This Regulation has been developed in accordance with the regulations: