Transferable business trip: when to charge payment, how to pay for a trip if it moves to the next month, an example of calculating average earnings

A number of professions are closely related to the need for employees to perform their labor functions away from their permanent place of work.

The duration of such business trips is determined by management in compliance with the duration limit established by law - sufficiency to complete the established task (Article 72.1 of the Labor Code of the Russian Federation).

Business trips that begin in one month and continue into the next are called rolling and have some features in making payments for them.

Payment for a business trip on a day off in 2019

But here is a peculiarity. Payment for work on a day off while on a business trip is not made based on average earnings. If, based on the order of the manager, an employee performs his work duties on a business trip directly on a day off, and also if he goes on a business trip on a day off, payment for such days is based on his wages (salary, tariff rate) either in double amount or in a single amount with the provision of an additional day off (Article 153 of the Labor Code of the Russian Federation, clause 5 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749; Letter of the Ministry of Labor dated October 13, 2017 No. 14-2 / B-921).

The number of days of a business trip includes the day of departure on a business trip, the day of return from a business trip, as well as the days of direct stay at the place of business trip (clause 4 of the Regulations, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749).

Complex cases

However, there are also situations in which not everything is so simple.

SITUATION 1. Determining the billing period when employees undergo a medical examination

The organization sent its employees for medical examination. 185 of the Labor Code of the Russian Federation: from May 30 to June 1, 2011, they were released from work while maintaining their average earnings. However, some workers needed another day to complete the examination. Some of them underwent further examination on June 2, and some on June 6. On these days, the manager, by a separate order, additionally released them from work.

In such a situation, is it necessary to determine the average earnings saved for the main time of the medical examination and for additional days, based on different billing periods?

This is what the Russian Ministry of Health and Social Development answered to us.

From authoritative sources

KOVIAZINA Nina Zaurbekovna Deputy Director of the Department of Wages, Labor Safety and Social Partnership of the Ministry of Health and Social Development of Russia

“In this situation, there are two periods for which average earnings are maintained: the first is from May 30 to June 1 (inclusive), the second period is June 2 (for some workers - June 6). Accordingly, the calculation period for calculating average earnings for the period of release from work from May 30 to June 1 will be the period from May 1, 2010 to April 30, 2011. And the calculation period for calculating average earnings for June 2 (6) will be the period from 1 June 2010 to May 31, 2011

At the same time, it is advisable not to release those employees who underwent further examination on June 2, 2011 from work on that day, but to extend their medical examination period until June 2, 2011, from May 30 to June 1. That is, consider all these days of medical examination as a single event. In this case, the calculation period for calculating average earnings for both the period from May 30 to June 1, and for June 2 will be the period from May 1, 2010 to April 30, 2011.”

Conclusion

Which billing period will be used to calculate average earnings depends on how the period for which it needs to be saved is indicated in the documents. So that every time you have an increase in the period of maintaining the average salary within the same event, you do not have to make new calculations, formulate the documents in such a way that it follows from them that this period is simply extended.

At the same time, it is possible to extend only that period of maintaining average earnings that is not interrupted by the employee’s work activity. That is, for June 6 in our example, in any case, there will be its own calculation period - from June 2010 to May 2011.

SITUATION 2. Determining the calculation period when dismissing an employee due to staff reduction

On April 18, 2011, the employee was dismissed due to staff reduction. 178 Labor Code of the Russian Federation. Upon dismissal, he was paid severance pay, calculated based on average earnings for the period from April 1, 2010 to March 31, 2011. Having not found a job for two months, on June 20, he turned to his former employer for payment of average earnings for the second month of employment (from May 19 to June 18, 2011), submitting all the necessary documents for this. 178 Labor Code of the Russian Federation.

The basis for paying average earnings for the second month of job search will no longer be an order for dismissal and payment of severance pay, but another document - an order for payment of average earnings for the period from May 19 to June 18, 2011. Does this mean that the billing period is also will be new - from May 1, 2010 to April 30, 2011?

“When calculating the average earnings for the second (third) month of employment for an employee dismissed due to staff reduction, the calculation period will be the same as for calculating his severance pay. That is, in the example under consideration, this is the period from April 1, 2010 to March 31, 2011.”

KOVIAZINA Nina Zaurbekovna Ministry of Health and Social Development of Russia

So, despite the fact that in the order the period for maintaining the average salary for the second month is indicated separately, it should be considered as a continuation of the first. Which is quite logical. After all, from the very beginning the legislator defined it as a single period - the period of unemployment. 178 of the Labor Code of the Russian Federation, which was not interrupted by work activity.

It must be said that such a position only plays into the hands of the accountant. After all, he will not need to make new calculations.

***

As you can see, it is still possible to derive some general principle on how to determine the billing period in a particular non-standard situation. However, it is not regulated by law.

Therefore, when determining the billing period in complex cases, you can use your own rules.

Free legal assistance

Excel formula for calculating average earnings: The employee was on a business trip from March 7 to March 13. According to the company's work schedule, this is 5 working days and 2 days off. We must multiply the average earnings by 5. Weekends are paid separately by order (if the person did work on those days). From the first day of employment, the employee goes on a business trip.

And if an employee was involved in work on a business trip on a day off or was on the road, the average earnings for such days are not saved. Weekends are paid at least double or single, but with the right to “take off” the day off later (see Article 153 of the Labor Code of the Russian Federation and Article 106 of the Labor Code of the Russian Federation). When calculating double pay, you need to focus on the employee’s remuneration system used (see letters from the Ministry of Finance dated December 25, 2013 No. 14-2-337 and dated September 5, 2013 No. 14-2/3044898-4415). Calculation of daily allowances For each day of a business trip, including weekends and non-working holidays, as well as for days on the road, including during a forced stopover, the employee is paid a daily allowance (Clause 1. Regulations on the specifics of sending employees on business trips , approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749). The employee does not have to report on daily allowance (see.

Answer

If a business trip begins in one month and ends in another, the accountant has questions about how to determine average earnings, calculate personal income tax and contributions, and take into account expenses when calculating income tax. Let's look at each question separately.

During the business trip, the employee retains his average salary (Article 167 of the Labor Code of the Russian Federation). It replaces wages for working days missed due to a business trip. It is impossible to pay an employee a regular salary during a business trip (letter of Rostrud dated 02/05/2007 No. 275-6-0). Average earnings are part of wages. Therefore, if a business trip began in one month and ended in another, distribute the payment for the duration of the business trip by month.

How many times to calculate average earnings

Calculate your average earnings once as of the day the business trip starts. Do not recalculate your average earnings every month. One business trip - one case, in connection with which the average earnings are maintained (Figure 1 below).

SCHEME. ONE TRANSITIONAL TRANSMISSION

If an employee returned from a business trip in one month and then left for the next, calculate the new average earnings for the second business trip (Figure 2 below).

SCHEME. TWO BUSINESS TOURS

When to pay the average salary for a business trip

The accountant calculates the average salary based on the report card data. In most companies, the timesheet is closed once - on the last day of the month, but payments are made twice a month (Part 6 of Article 136 of the Labor Code of the Russian Federation).

Determine the amount of the advance according to the rules established by local regulations. Take into account the time during which the employee was released from work in the first half of the month. Travel days are counted as time worked. The employee is entitled to a regular advance payment.

At the end of the month, calculate the salary for the days worked, the average earnings for the days missed due to a business trip. When paying, withhold personal income tax and the advance payment.

EXAMPLE

Average earnings during a business trip

On July 31, 2021, A.S. Kondratiev went on a business trip. The duration of the business trip is four days (from July 31 to August 3). The employee's official salary is 36,000 rubles.

In the billing period from 07/01/2017 to 06/30/2017, the employee worked fully for 11 months. In September 2021, he was on vacation for 20 working days. For the time worked this month, the employee was accrued RUB 3,272.73.

The company’s local regulations establish that the advance is paid in the amount accrued for the time actually worked in the first half of the month, taking into account a coefficient of 0.87. Payment deadlines are the 20th and 5th.

The employee does not have rights to deductions for personal income tax.

How to calculate average earnings for a business trip and when to pay?

Solution

The accountant will calculate the average daily earnings once as of the start date of the business trip - July 31, 2021. The billing period is from 07/01/2017 to 06/30/2017. It has 248 working days. The average daily earnings will be 1,751.2 rubles. .

Charges and payments for July

On July 20, the employee received an advance in the amount of RUB 14,914.29. (RUB 36,000: 21 work days × 10 work days × 0.87).

On July 31, the accountant accrued to the employee:

- salary for days worked - 34,285.71 rubles. (RUB 36,000: 21 work days × 20 work days);

- average earnings for one day - 1751.2 rubles. (RUB 1,751.2 × 1 work day).

The total amount of accruals is RUB 36,036.91. (RUB 34,285.71 + RUB 1,751.20).

On August 4, the employee received, minus personal income tax and advance payment, 16,437.62 rubles. (RUB 36,036.91 – RUB 36,036.91 × 13% – RUB 14,914.29).

Charges and payments for August

On August 18, the employee received an advance payment of 14,979.13 rubles. (RUB 36,000: 23 work days × 11 work days × 0.87). The accountant calculated this amount according to general rules.

On August 31, the accountant accrued to the employee:

— salary for days worked — 31,304.35 rubles. (RUB 36,000: 23 work days × 20 work days);

— average earnings for 3 days of a business trip — 5253.6 rubles. (RUB 1,751.2 × 3 working days).

The total amount of accruals is RUB 36,557.95. (RUB 31,304.35 + RUB 5,253.6).

On September 5, the employee will receive, minus personal income tax and advance payment, 16,825.82 rubles. (RUB 36,557.95 – RUB 36,557.95 × 13% – RUB 14,979.13).

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Calculation of travel allowances: cheat sheet for an accountant

For each day of being on a business trip, including weekends and non-working holidays, as well as for days on the road, including during a forced stopover, the employee is paid daily allowances (Clause 1. Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

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If the days of a business trip coincide with days when the employee has a scheduled weekend, and he did not work on these days, payment is made not according to average earnings, but according to the rules for payment on a day off. If the employee was not involved in work on these days, then they are not paid. And if an employee was involved in work on a business trip on a day off or was on the road, the average earnings for such days are not saved. Weekends are paid at least double or single, but with the right to “take off” the day off later (see Articles 153 and 106 of the Labor Code of the Russian Federation).

Simple situations

If the business trip on which the employee was from August 29 to September 9 was not interrupted, then all days of the business trip are a single period. This means that the average earnings for this time must be calculated based on one billing period - from August 1, 2010 to July 31, 2011.

And even if for some reason the business trip has to be extended, say, until September 13, then the calculation period for calculating the average earnings for the days of the business trip falling on September 10-13 will remain the same. After all, these additional days are only a continuation of one event: the same business trip, and not a new one.

Average earnings on temporary business trips

When an employee is sent on a business trip, he is guaranteed to retain his place of work (position) and average earnings, as well as reimbursement of expenses associated with the business trip ( Article 167 of the Labor Code of the Russian Federation). Average earnings are calculated in the manner prescribed by Decree of the Government of the Russian Federation of December 24, 2007 N 922. If a business trip began in one month and ended in another, then the average earnings must be calculated immediately for the entire period of the business trip.

For weekends that fall during a business trip, the average earnings are not saved. Only daily allowances are paid for them. If a business traveler worked on a day off or was on the road, then such a day is additionally paid in a special manner.

conclusions

A business trip that begins in one month and ends in the next is considered a rolling trip.

Due to the peculiarities of payment for the time spent by employees on business trips, the average earnings of posted workers are calculated in two calculation periods corresponding to the start date of the business trip and the first day of the month to which part of such a work trip began.

Remuneration for employees assigned to perform their labor functions at another enterprise (organization) is made on the days of payment of wages to all employees, as provided for in the collective labor agreement.

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How is a business trip paid in 2019?

It is important to emphasize that persons working under civil contracts, as well as employees whose permanent work, in accordance with employment contracts, is carried out while traveling, are not sent on business trips.

It is worth recalling that, according to current legislation, a business trip is a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work. Employees who have an employment relationship with the employer on the basis of his written decision are sent on business trips. Seconded workers have the right to guarantees and compensation established by Russian labor legislation.

Legislative regulation

According to the Labor Code (LC) of Russia (Article 166), a business trip is a trip by an employee, by order of the employer, to another locality to perform a specific individual task for a certain period (concluding contracts, escorting cargo, participating in seminars and symposiums, checking the activities of subordinate organizations). If the specific work is of a traveling nature (geologists, truck drivers, shift work), then the trip does not qualify as a business trip.

The Labor Code of the Russian Federation guarantees reimbursement of travel expenses (Article 167), and regulates the list (Article 168):

Payment for travel in the presence of supporting documents for actual expenses not exceeding the cost:
by plane - economy class cabin;
by motor transport – means of transport for public use, with the exception of taxis.

Expenses for renting premises - an invoice from the hotel containing the details:
information about the room provided and the range of services (if meals are included, it must be written on a separate line);
prices per day, number of days and total cost.

Per diem – expenses reimbursed by an enterprise or entrepreneur for each full or partial calendar day of travel, regardless of the operating mode, including weekends, holidays and travel time. According to Article 217 of the Tax Code of the Russian Federation in 2021, in order to avoid personal income tax, the accrual of daily allowances cannot exceed:
in the near and far abroad – 2500 rubles.

The enterprise has the right to fix any amount of daily allowance in local internal documents, however, personal income tax must be withheld from the excess amount and contributions to the pension fund and social insurance fund must be calculated, as well as excluded from expenses that reduce taxable profit.

Personnel accounting and payroll calculation in 1C 8

Options for calculating travel allowances arise if business travel days fall on weekends or holidays. If work on weekends or holidays was not initially provided for, then double wages are provided for work on such days on a business trip - Article 153 of the Labor Code of the Russian Federation .

Single payment based on average earnings (using “Individual schedules” );
Double payment (using the document “Payment for holidays and weekends of the organization” ) .

How to reflect the accrual of a business trip, including weekends

You can create a document based on the personnel document Business trips of organizations

using
the Analysis of Absences
(by sequentially clicking the buttons
Create documents, Calculate, Post
).
To do this, in the Organizational Business Travel
, click on the
Open accruals
.

Payment for work on weekends or holidays is calculated using the document Payment for holidays and days off of organizations

(Menu
Calculation of salaries by organization - Primary documents - Payment of holidays and weekends
).

Payment for days off on a business trip

The procedure for reimbursement of expenses, as well as specific standards, will be determined by where the business traveler works. If we are talking about a civil servant, then this will be regulated by acts of the government or local government. Otherwise - by acts in force in the company, to the extent that is not established in the Labor Code and other federal laws.

The employee works from Monday to Friday.
Working day – 8 hours.
His salary is 30,000 rubles.
The average daily earnings for the year is 1,440 rubles.
November 8, 9 and 10 are working days, their employee worked in full.
November 11 is a Saturday, a day off, but there was a need to complete business, and the employee worked another 4 hours.

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How a business trip is paid: payment of daily allowance and travel expenses

Many of those who go on a business trip for the first time are interested in the issue of payroll. How do settlement transactions occur, and what kind of monetary profit can you expect upon completion? There are dozens of regulations and orders that establish the financial and legal framework for all enterprises that send part of their staff on business trips.

The ninth paragraph of this provision regulates the safety of the average salary for the entire period of the business trip, covering the travel time to the place of arrival and unforeseen stops associated with transfers or passing checkpoints.

An example of calculating daily allowance for a business trip on a weekend

Currently, there is no need to calculate the amounts of all payments manually. Specialists use the 1C ZUP (salary and management) program. For the calculation, you will need the sections “Individual schedules” and “Payment for holidays and weekends in the organization.”

Calculation of the number of working days. The billing period is 12 months, of which, for example, 247 days were working days (calendar weekends and public holidays were excluded). The employee was on sick leave for 5 days and on annual paid leave for 28 days. Then the number of his working days will be equal to: 247 - 5 - 28 = 214.
Accruals to the employee for all months, except for vacation and subsequent ones, are equal to 20,000 rubles. In a vacation month (not vacation days, but days worked) - 3,000 rubles, in the next month - 18,000 rubles. We calculate: (20,000 x 10 months) + 3,000 + 18,000 = 221,000 rubles.
Calculation of daily earnings. To do this, divide the amount from point 2 by the number from point 1: 221,000: 214 = 1032.71.
Calculation of travel allowances. It is known that the business trip will last 5 days. Daily earnings are multiplied by this number: 1032.71 x 5 = 5,163.55 rubles. A payment in this amount is due to an employee going on a business trip.

Documenting

A local internal document recommended for enterprises and entrepreneurs by leading editors and auditors is the developed “Regulations on Business Travel”. In the document, it is important to specify the amount of daily allowance, document flow, how many days before the trip travel allowances are issued in part of the advance. Formally, an advance for the purchase of transport tickets can be issued immediately after the order is created.

Starting from 01/08/2015, a travel certificate, a job assignment and a business trip report are optional documents. The trip is regulated by the manager’s order and the advance report, which requires close attention and clarity when processing.

Business trip order

Documentation of a business trip begins with the execution of an order from the head of the enterprise, including:

Full name and position of the employee;
purpose of the trip;
travel duration;
locality;
problems that need to be solved.

Based on the order, accounting considers travel days by number, issues daily allowances for them and pays the estimated costs of purchasing transport documents.

If a delay is necessary, the manager creates an additional order to extend the duration of the trip.

Advance report

Reflection of expenses in accounting, payment for a business trip and final payment to the accountable person are made on the basis of an advance report, which is submitted to the accounting department within 3 working days after arrival. Attached to the report are the accompanying documents:

transport tickets;
invoices, checks and receipts;
commission fees;
fee for obtaining documentation;
currency exchange costs;
luggage transportation and payment for luggage storage;
residence documents;
a copy of the international passport with border crossing marks;
waybills when traveling by road and receipts from gas stations.

After the report is checked by the accountant and approved by the manager, the overexpenditure of funds is returned to the enterprise's cash desk, and the debt is paid to the employee. If the business trip is a moving one, in which month the expenses should be accrued and reflected in accounting is evidenced by the date of approval of the report, which forms the accounting entries.

Moving business trip calculation of average earnings

However, it should be taken into account that during the business trip the average salary is calculated, which is part of the salary. That is, the average earnings for a business trip are calculated in the reporting period to which it relates, regardless of the time of actual payment.

Rationale From the recommendation of Nina Kovyazina, Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare of the Ministry of Health of Russia What time of work should be included in the billing period when calculating average earnings Duration of the billing period The duration of the billing period is 12 calendar months preceding the period when the employee retains the average salary (Part 3 Article 139 of the Labor Code of the Russian Federation). An organization may establish a different calculation period for determining average earnings, provided that this does not worsen the situation of employees. In this case, indicate the selected billing period in the collective agreement or other local document. This is stated in Part 6 of Article 139 of the Labor Code of the Russian Federation. 2. From an article in the book BOOK “PAYMENTS TO STAFF. 1001 QUESTION" No. 946.

How to pay if the trip goes to the next month?

Consequently, Article 167 of the Labor Code of Russia and paragraph 9 of Regulation No. 749 of the Government of the Russian Federation of October 13, 2008, payment to an employee for time spent on a business trip is made according to his average earnings, calculated in accordance with Regulation No. 922, approved by the Government of Russia.

Paragraph 4 of the above-mentioned Regulation No. 922 establishes the procedure for calculating average earnings: all payments provided for in the specified act for the 12 calendar months that precede the period for which the employee must maintain the average salary are taken into account.

That is, if a business trip begins on October 15, 2021, and ends on November 6, 2021, the average earnings are calculated on October 15 - the billing period from October 15, 2018 to October 14, 2019. The amount received will be considered average earnings for the entire duration of the business trip.

Local acts of the enterprise (organization) may establish an additional payment up to the salary of employees who were on a business trip.

This is necessary due to the fact that the average earnings for all days of a business trip are less than the payment that would be due to such an employee if he remained at a permanent place of work.

When is payment due?

Articles 8 and the Labor Code of Russia establish the obligations of employers to maintain for all employees the circle of guarantees provided for by this legal act.

The Labor Code of the Russian Federation establishes the provision that wages must be paid to employees at least twice a month.

It does not matter whether the employee is on a business trip or is at a permanent place of work.

The average earnings due to each posted worker are equal to wages and must be accrued to employees on the days of payments established by the collective labor agreement.

Payroll for a seconded employee during a moving business trip is calculated in two parts. The average salary for a business trip for all days of the month in which it began should be given to the employee on the day the salary for that month is calculated.

Accordingly, for all remaining days - on the day of payment of wages for the month in which the business trip was completed.

Calculation of average earnings

A distinctive feature of calculating average earnings for a moving business trip is the presence of two calculation periods: for the month in which the employee went on a business trip and for the month in which he returned from it.

Business travel days are paid according to each billing period.

The following payments for the corresponding billing period are taken into account:

Accrued salaries or tariff rates;
Piece wages;
Remuneration received in non-monetary form;
Commission remuneration;
Salary as a percentage of revenue;
Maintenance of municipal employees;
Remuneration for citizens who hold government positions in the Russian Federation;
Salaries of teachers (teachers) for the excess number of hours worked;
Royalties and royalties of cultural workers;
Salary calculated for the previous calendar year, determined by the payment system;
Additional payments that are made in accordance with special working conditions;
Remuneration for teachers (teachers) who conduct classroom management;
Rewards, bonuses;
Other types of cash accruals that are provided by a specific employer.

Any social charges, as well as irregular payments, are not taken into account.

Example

Initial data:

The employee was sent on business from November 25, 2019 to December 3, 2019. The calculation period for which the average daily earnings will be determined: from November 2021 to October 2021 and from December 2021 to November 2019.

The amount of wages for the specified first period, including bonuses, allowances and indexation is 530,000 Russian rubles, and the number of days worked, noted in the accounting report card, is 246. Business trip working days for November 2021 is 5.

The salary for the second of the two periods indicated above is 520,000 Russian rubles, days worked - 248. Working days spent on a business trip is equal to 1.

Calculation:

We calculate wages during a business trip:

First billing period: 530,000/246 * 5 = 2154.47 * 5 days = 10,772.36 Russian rubles.

Second billing period: 520,000/248 * 1 = 2096.77 * 1 day = 2096.77 Russian rubles.

Average earnings for the entire period of the business trip: 10,772.36 + 2096.77 = 12869.13 Russian rubles.

How is a business trip paid on a day off (nuances)

NOTE! How to pay for travel time on weekends during a business trip is another important question. The letter of the Ministry of Labor of Russia dated October 13, 2017 No. 14-2/B-921 states that the days of departure, arrival, as well as the actual travel time, which took place on a weekend or non-working holiday, according to Art. 153 of the Labor Code of the Russian Federation is paid double. This is also indicated in paragraph 5 of Resolution No. 749.

In addition to average earnings and daily allowances, according to Art. 168 of the Labor Code of the Russian Federation, an employee has the right to reimbursement of expenses for travel to the place of business trip, rental housing and some other expenses. All these expenses are taken into account when calculating income tax. The date of their recognition in accounting is the date of approval of the advance report.

How to arrange a business trip in 1C ZUP 8

To display the printed form, you first need to fill out the “Advanced” tab. On this tab you need to fill in the following data: place of business trip, number of days, basis, purpose and financing of the trip.

In case the business trip ends on the following day. month, the 1C ZUP 8 program helps you plan payment in full or for each month. If you choose monthly payment, then with this document you provide payment only for the current month. As for the calculation of payment for other months, it will be carried out when calculating the salary. Further, the average earnings for such calculations will correspond to the value obtained in the “Business trip” document.

How to correctly pay for a rolling business trip if it moves to the next month - procedure and example of calculation