Despite the general computerization and automation of production, business trips have not yet become a thing of the past. Payment for trips related to the activities of the enterprise, within the country and abroad, is carried out according to its own rules.
The need for business trips arises in various spheres of the national economy, but payment for days spent on the road is made according to uniform rules and norms.
If an employee is sent on business days
The duration of the trip for production needs outside the home enterprise is established by the corresponding order of the management. It not only stipulates the terms of the business trip, but also clearly fixes the destination.
In addition to the marks in the travel certificate about the days of departure and arrival at the place, confirmed by the seal and signature of an authorized person (usually an employee of the personnel department), the duration of a business trip is determined by the dates in travel documents.
From the moment of departure and arrival of an employee on a business trip (date on tickets), they are paid the same – for a business trip, the average earnings remain for this time , or payments are made according to the official salary.
If a business trip is issued for a long period , then the days off that fall on the calendar for this period are paid depending on a number of conditions.
If a business traveler arrives at an enterprise that works according to general rules, then on Saturday and Sunday he has nothing to do there. This is his weekend and will not be paid.
If a business trip is related to study, then days free from studies are considered days off and are not subject to payment.
In the event that production need demanded to be present at work on a day off , then, in addition to the order for a business trip of a specialist, an order must be issued listing the names and positions of those employees for whom this day will be declared a worker.
On the basis of the order, payment for this day must be doubled . If an employee has received an application for time off for this day, then work on the day off is paid in the amount of normal earnings.
Similarly, if an employee is sent by order on a business trip to study , which takes place precisely on his days off , then, in addition to daily allowances, he is entitled to either double payment, or single with the provision of unpaid time off.
In addition to maintaining the official salary or average salary, for each day of being on a business trip, daily expenses are paid, travel expenses and hotel accommodation are compensated in accordance with the tickets and receipts attached to the advance report.
Depending on its financial condition, the company has the right to pay an employee any amount of per diem. But in this case, the amount paid in excess of the existing limit for personal income tax (which is 700 rubles) is subject to income tax.
Business trip on a day off – payment rules
It so happens that an employee needs to leave early in order to arrive at their destination on Monday.
Then the business trip starts on Saturday or Sunday , depending on the distance.
These days are not only included in the calculation of the daily allowance, but are also paid to a business traveler in the same two options:
- Double the amount if the employee refused to use the day off for that day at a different time;
- In a single amount, if the employee asked for a day off in writing for work on the day off
- The daily allowance is paid strictly for the number of days that the employee spent on a business trip on the basis of the issued order and the issued travel certificate.
If the employee returned from a business trip later than the deadline specified in the order, then these days are paid only if an additional order was signed, in which the end date is shifted and the reason for extending the business trip is indicated.
The maximum number of days for which an employee can be sent on a business trip is 40. Exceeding is not allowed by law, but if the production requires it, after 40 days one business trip is closed, and then the next one is issued by order.
An enterprise that needs permanent business trips has the right to approve additional payments and benefits for such workers in a collective agreement or labor agreement.