The average earnings for the period the employee was on a business trip, as well as for the days 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. An employee working part-time during a business trip retains the 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. ten.
Government Decree No. 749 on business trips
Provisions. 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, as well as 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. (in ed.
Travel expenses in 2017: per diem
Attention
By general rule the daily allowance set by the employer is payable for each day the employee was on a business trip. However, this rule has certain exceptions.
Important
In particular, if the employee was sent on a one-day business trip, travel expenses (per diems) are reimbursed by the employer, depending on where the organization to which the employee is sent is located - in our country or abroad. During a one-day business trip in Russia, per diems are not accrued and are not payable to the employee (p.
11 Regulations on the peculiarities of sending employees on business trips, approved. Decree of the Government of the Russian Federation of October 13, 2008 N 749 (hereinafter referred to as the Regulation)).
Regulations on the specifics of sending employees on business trips
- Government Decree 729 on business trips
- Main provisions of Decree 729
- Regulations on business trips
- Amendments to the Regulation on business trips dated July 29, 2015
- in a collective agreement concluded between the employer and employees' representatives;
- in local normative act employer.
Reimbursement of travel expenses to the place of business trip and back is carried out in the amount of actual expenses. It is obligatory to have supporting documents of the established form.
Info
In the absence of travel documents, payment is made in a different order. Consider the options in more detail in the table below.
Type of transport If there are travel documents If there are no travel documents Railway compartment car of a fast branded train Second-class car of a passenger train Economy class air cabin -------- Marine cabin 5 groups cabin 10 groups River cabin category 2 cabin category 3 Ferry crossing cabin category 1 cabin category 3 Automobile common use(except for taxis) general type bus Reimbursement of expenses incurred by an employee is carried out by the organization that sent him.
Daily allowance for business trips in 2018: payments, changes
At the same time, payment of expenses according to the norms established by this resolution is made from funds allocated for these purposes from the federal budget. Reimbursement of expenses made in excess of the established norms is carried out at the expense of savings budget estimate.
Travel Regulations Companies that require employees to travel in the course of their activities must have their own developed Travel Regulations. This is necessary in order to take into account all the nuances of the functioning of the company.
The regulation on business trips is an internal local act, therefore there is no single form. Development this document- one of the priorities in the creation of a company.
Travel expenses in 2016 per diem
Order on daily allowance on a business trip: sample In order to make an order on the amount of daily allowance, you can use the form below. This will greatly simplify the task, so we recommend resorting to it if necessary.
(name of organization) Order No. On establishing the daily allowance for business trips of employees In accordance with Art. 168 of the Labor Code of the Russian Federation, as well as the Regulation on the peculiarities of sending employees on business trips, I order to establish the following daily allowances: For business trips on the territory of the Russian Federation - rubles per day; For business trips on the territory of other states - rubles per day. Reimbursement of expenses to employees occurs after days after the provision of documents confirming these expenses.
Main provisions and changes in the government decree on business trips
By decision of the employer, this daily allowance can be increased, but on condition that the amount of daily allowance exceeding the established 100 rubles will be paid at the expense of existing budgetary savings (clause 3 of Decree of the Government of the Russian Federation of 02.10.2002 N 729). The rate of daily travel expenses in 2017 for business trips of the above employees was established by Decree of the Government of the Russian Federation of December 26, 2005 N 812, depending on which country the employee is sent to.
For employees of regional and municipal authorities, as well as for employees of organizations financed from the budget of a constituent entity of the Russian Federation or the municipal budget, the amount of per diem is established in the manner prescribed by the regional regulations and regulations of the local level, respectively (part 3 of article 168 Labor Code RF).
Order travel allowance
If they are not there, then the travel period may be evidenced by documents issued by the hotel or other places where the employee stayed, or a memo. The amount of travel allowance per day for a one-day business trip While reading this article, the question may arise as to whether you need to pay per diem for a one-day business trip.
As mentioned above, if the worker can return to his home from another locality and it is recognized that this will not worsen his situation in any way, the daily allowance is not paid. If a business trip of one day takes place outside of Russia, then the employee is paid 50% of the daily allowance established by the internal acts of the organization.
However, it should be borne in mind that the employee may be paid cash, not considered per diem, if such an opportunity is provided for by the rules of the company.
Decision travel certificates
Business trips of employees are an integral part of the labor activity of many organizations. The regulation of the procedure for their implementation, payment and other important issues is reflected in the Labor Code (LC) of the Russian Federation and in Government Decrees.
Let us dwell on the main positions of the Government Decree on business trips in 2018. Government Decree 729 on business trips This document is the main guideline governing the reimbursement of expenses incurred in the course of official business trips by employees of state bodies and state institutions.
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 transport, on transport 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).
Order on business trips
Read more in this article. The regulation on business trips is necessary for clear regulation of expenses when employees work outside the company. This is also necessary for the correct calculation of the income tax base.
The fact is that the recorded travel expenses are posted to the company's cost item. The monetary amounts of this article are deductible from the taxable income tax base.
Thus, taxation is minimized. The travel policy does not apply if labor activity employee outside the company does not exceed 1 day and is not associated with moving to another locality.
Amendments to the Regulations on business trips dated July 29, 2015 The legislation of the Russian Federation is being improved, it is regularly amended and amended.
How are daily allowances set for business trips in 2017 in non-budgetary organizations? For employees of the non-budgetary sector, the amount of daily travel expenses is established by internal documents in force in the organization. The amount of daily allowance paid to an employee can be established in one of the following documents (part 4 of article 168 of the Labor Code of the Russian Federation):
If a collective agreement is not concluded in your organization, then the employer can set the amount of daily allowance in the regulation on business trips or issue a separate order or order for daily allowance on a business trip. Here is a sample order on the amount of daily allowance on a business trip.
| Document's name: | |
| Document Number: | 729 |
| Type of document: | |
| Host body: | Government of the Russian Federation |
| Status: | current |
| Published: | |
| Acceptance date: | October 02, 2002 |
| Effective start date: | January 01, 2003 |
| Revision date: | March 07, 2016 |
GOVERNMENT OF THE RUSSIAN FEDERATION
RESOLUTION
On the amount of reimbursement of expenses related to business trips on the territory of the Russian Federation, to employees who have concluded an employment contract for work in federal state bodies, employees of state off-budget funds Russian Federation, federal public institutions*
Document as amended by:
(Official Internet portal of legal information www.pravo.gov.ru, May 17, 2013);
(Official Internet portal of legal information www.pravo.gov.ru, 10/24/2014, N 0001201410240019);
(Official Internet portal of legal information www.pravo.gov.ru, 03/14/2016, N 0001201603140004).
____________________________________________________________________
________________
* Name as amended, put into effect on November 1, 2014 by Decree of the Government of the Russian Federation of October 22, 2014 N 1088 ..
In order to streamline payments related to business trips on the territory of the Russian Federation, the Government of the Russian Federation
decides:
1. Establish that the reimbursement of expenses related to business trips on the territory of the Russian Federation to employees who have concluded an employment contract for work in federal state bodies, employees of state non-budgetary funds of the Russian Federation, federal state institutions is carried out in the following amounts: * 1)
(Paragraph as amended, put into effect on November 1, 2014 by Decree of the Government of the Russian Federation of October 22, 2014 N 1088.
a) the cost of renting a dwelling (except for the case when an employee sent on a business trip is provided with free accommodation) - in the amount of actual expenses confirmed by the relevant documents, but not more than 550 rubles per day. In the absence of documents confirming these expenses - 12 rubles per day;
b) expenses for the payment of daily allowances - in the amount of 100 rubles for each day of being on a business trip; *1.b)
c) travel expenses to the place of business trip and back to the place permanent job(including payment for services for issuing travel documents, expenses for the use of bedding on trains) - in the amount of actual expenses confirmed by travel documents, but not higher than the cost of travel:
(Paragraph as amended, put into effect on May 25, 2013 by Decree of the Government of the Russian Federation of May 14, 2013 N 411.
by rail - in a compartment car of a fast branded train;
by water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with comprehensive service passengers, in a category II cabin of a river vessel of all lines of communication, in a category I cabin of a ferry vessel;
by air - in the economy class cabin. When using air transport for the travel of employees who have concluded an employment contract for work in federal state bodies, employees of state non-budgetary funds of the Russian Federation, federal state institutions to the place of business trip and (or) back to the permanent place of work, travel documents are issued (purchased) only for flights of Russian airlines or airlines of other member states of the Eurasian Economic Union, except in cases where these airlines do not carry out Passenger Transportation to the place of business trip of the employee or if it is impossible to issue (purchase) travel documents for flights of these airlines due to their absence on the date of departure to the place of business trip of the employee and (or) back;
(Paragraph as amended, put into effect on March 22, 2016 by Decree of the Government of the Russian Federation of March 7, 2016 N 171.
by car- in a public vehicle (except for a taxi);
in the absence of travel documents confirming the expenses incurred - in the amount of the minimum fare:
by rail - in a reserved seat car of a passenger train;
by water transport - in the cabin of the X group of a sea vessel of regular transport lines and lines with integrated passenger service, in the cabin of category III of a river vessel of all lines of communication;
by road - in a general type bus.
2. Reimbursement of expenses in the amounts established by paragraph 1 of this resolution is carried out by federal state bodies, state non-budgetary funds of the Russian Federation and federal state institutions within the limits of the appropriations allocated to them from the federal budget, as well as funds from the relevant budgets of state non-budgetary funds of the Russian Federation for business trips or (in the case of using the indicated appropriations in full) by saving funds allocated from the relevant budget for their maintenance.
Decree of the Government of the Russian Federation of October 22, 2014 N 1088.
3. Expenses exceeding the amounts established by paragraph 1 of this resolution, as well as other expenses related to business trips (provided that they are made by the employee with the permission or knowledge of the employer) are reimbursed by federal state bodies, state non-budgetary funds of the Russian Federation and federal state institutions due to the savings that have developed in the process of executing the budget estimates of the recipient of the federal budget funds, the funds of the corresponding budgets of state non-budgetary funds of the Russian Federation, as well as the plan for financial and economic activity federal government agency.
(Item as amended, entered into force on November 1, 2014 by Decree of the Government of the Russian Federation of October 22, 2014 N 1088.
4. Recognize as invalid:
Decree of the Government of the Russian Federation of February 26, 1992 N 122 "On the norms for reimbursement of travel expenses" ( Russian newspaper, 1992, March 4);
Decree of the Council of Ministers - Government of the Russian Federation of February 22, 1993 N 148 "On the size and procedure for paying daily allowances for short-term business trips on the territory of the states - republics of the former USSR" (Collection of acts of the President and Government of the Russian Federation, 1993, N 9, art. 743) .
Prime Minister
Russian Federation
M. Kasyanov
Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"
On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation, to employees who have entered into an employment contract for work in federal state bodies, employees of state non-budgetary funds of the Russian Federation, federal state institutions (as amended on March 7, 2016)
| Document's name: | On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation, to employees who have entered into an employment contract for work in federal state bodies, employees of state non-budgetary funds of the Russian Federation, federal state institutions (as amended on March 7, 2016) |
| Document Number: | 729 |
| Type of document: | Decree of the Government of the Russian Federation |
| Host body: | Government of the Russian Federation |
| Status: | current |
| Published: | Russian newspaper, N 189, 05.10.2002 Collection of Legislation of the Russian Federation, N 40, 07.10.2002, art. 3939 Supplement to Rossiyskaya Gazeta, N 41, 2002 Law in the Armed Forces, N 1, 2003 |
| Acceptance date: | October 02, 2002 |
| Effective start date: | January 01, 2003 |
| Revision date: | March 07, 2016 |
Posted On 03/24/2018
Business trips in the light of the new Decree of the Government of the Russian Federation of October 13, 2008 No. 749
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 (Article 166 of the Labor Code of the Russian Federation).
Features of sending on business trips
Features of sending employees on business trips are established in the manner determined by the Government of the Russian Federation.
This order was recently approved. So, Decree of the Government of the Russian Federation of October 13, 2008 N 749 approved the Regulations on business trips (hereinafter - Decree N 749). The novelty of this Decree is the need for a collective agreement (or local normative act) to approve the maximum amount of expenses.
Note. The maximum amount of expenses must be approved by a collective agreement (or local regulatory act).
Until that moment, issues related to business trips were regulated by the Instruction of the USSR Ministry of Finance, the USSR State Labor Committee and the All-Union Central Council of Trade Unions dated 04/07/1988 N 62 "On business trips within the USSR" (hereinafter - Instruction N 62). Moreover, this Instruction was applied to the extent that it did not contradict the Labor Code of the Russian Federation (Article 423 of the Labor Code of the Russian Federation). When applying Instruction N 62 at the present time, one should take into account the peculiarities of sending employees on business trips from Decree N 749. For state employees financed from the federal budget, Decree of the Government of the Russian Federation of 02.10.2002 N 729 is applied.
So, the employer is obliged to reimburse the employee for certain expenses that he made on a business trip. What amounts are subject to reimbursement is enshrined in Art. 168 of the Labor Code of the Russian Federation. These are travel and rental expenses, additional expenses associated with living outside the 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 amount of such expenses associated with a business trip is determined by a collective agreement or a local regulatory act.
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 presentation of the relevant documents are reimbursed to the employee in the amount determined by the collective agreement or local normative act.
Travel expenses reimbursement rates
At the expense of the federal budget, expenses are carried out in the following amounts:
- renting a dwelling - in the amount of actual expenses, confirmed by the relevant documents, but not more than 550 rubles. per day. In the absence of documents confirming these expenses - 12 rubles. per day;
- per diem - in the amount of 100 rubles. for each day of being on a business trip;
- travel to the place of business trip and back to the place of permanent work (including insurance premium for mandatory personal insurance passengers on transport, payment for services for issuing travel documents, expenses for the use of bedding on trains) - in the amount of actual expenses confirmed by travel documents, but not higher than the cost of travel, including:
- by rail - in a compartment car of a fast branded train;
- by air - in the economy class cabin;
- by public transport (except for taxis).
Moreover, if the employee has lost travel documents confirming the expenses incurred, payments are made in the amount of the minimum fare, including:
- by rail - in a reserved seat car of a passenger train;
- by road - in a general type bus.
I would like to especially note that in clause 3 of Decree N 729 it is allowed to reimburse expenses in excess of the standard amounts at the expense of:
- saving funds allocated from the federal budget for the maintenance of organizations;
- funds received by organizations from entrepreneurial and other income-generating activities.
Imposing the new Decree N 749 on the current Decree N 729, the conclusion suggests itself that it is necessary to determine the amount of compensation in a collective agreement or a local normative act!
Due to other sources (Instruction of the Ministry of Finance of the USSR, the USSR State Committee for Labor and the All-Union Central Council of Trade Unions of 04/07/1988 N 62):
- rental housing - in full. In addition, it is taken into account as part of other expenses associated with production and sales (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation);
- per diem in the amount of 100 rubles. for each day of being on a business trip on the territory of the Russian Federation (Decree of the Government of the Russian Federation of 08.02.2002 N 93);
- travel in the amount of the fare by public air, rail, water and motor transport (except for taxis), including insurance payments for state compulsory insurance passengers on transport, payment for services for the advance sale of travel documents, expenses for the use of bedding on trains. The employee is paid the costs of travel by public transport (except taxis) to the station, pier, airport, if they are located outside the settlement.
Moreover, it is allowed not to impose personal income tax on the cost services included in the price of travel in luxury carriages (Letter of the Ministry of Finance of Russia dated 07.05.2008 N 03-04-06-01 / 125).
Note that the new Regulation N 749 on business trips does not contain restrictions on the type of transport (except for federal agencies!).
Single condition for the above normative documents- this is documentary evidence of costs (expenses) and their validity.
Taxation of excess travel expenses personal income tax
The amounts of travel expenses reimbursed to an employee, as a general rule, are not his income and are not subject to personal income tax (paragraph 9, clause 3, article 217 of the Tax Code of the Russian Federation) and only within the limits (exception - per diem, for one day, but not more than 700 rubles. in the Russian Federation and 2500 rubles - foreign), established in accordance with the legislation of the Russian Federation (paragraph 1, clause 3, article 217 of the Tax Code of the Russian Federation).
Unified social tax
All types of established Russian legislation, legislative acts subjects of the Russian Federation, decisions of representative bodies of local self-government compensation payments(within the limits established in accordance with the legislation of the Russian Federation), related, in particular, to the implementation individual job duties(including reimbursement of travel expenses) (clause 2, clause 1, article 238 of the Tax Code of the Russian Federation).
income tax
Not subject to taxation:
- travel of the employee to the place of business trip and back to the place of permanent work;
- renting a dwelling, including the employee's expenses for paying additional services provided in hotels (with the exception of expenses for service in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities);
- daily allowance or field allowance within the limits (100 rubles per day) approved by the Government of the Russian Federation;
- registration and issuance of visas, passports, vouchers, invitations and other similar documents;
- consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea channels, other similar structures and other similar payments and fees (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation).
E.V. Strokova
Chief Accountant
MSTU im. N.E. Bauman,
expert consultant
Publishing House "Accountant's Advisor"
GOVERNMENT OF THE RUSSIAN FEDERATION
ABOUT THE PECULIARITIES OF EMPLOYEE REFERRALS
ON BUSINESS TRAVEL
In accordance with Article 166 of the Labor Code of the Russian Federation, the Government of the Russian Federation decides:
1. Approve the attached Regulations on the peculiarities of sending employees on business trips.
2. To the Ministry of Health and social development Russian Federation to provide clarifications on issues related to the application of the Regulations approved by this Decree.
Prime Minister
Russian Federation
V. PUTIN
Approved
Government Decree
Russian Federation
dated October 13, 2008 N 749
POSITION
ABOUT THE PECULIARITIES OF EMPLOYEE REFERRALS
ON BUSINESS TRAVEL
1. This Regulation determines the specifics of the procedure for sending employees on business trips (hereinafter referred to as business trips) both on the territory of the Russian Federation and on the territory of foreign states.
2. Employees who are members of the labor relations with an employer.
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 by order of the employer for a certain period of time to perform official assignments outside the place of permanent work. The trip of an employee sent on a business trip (hereinafter - the employee) by order of the employer or a person authorized by him 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 the train, plane, bus or other vehicle from the place of permanent work of the seconded person, and on the day of arrival from the business trip - 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 the labor legislation of the Russian Federation.
6. The purpose of the employee's business trip is determined by the head of the sending organization and is indicated in the job assignment, which is approved by the employer.
7. On the basis of the decision of the employer, the employee is issued a travel certificate confirming the period of his stay on a business trip (the date of arrival at the point (points) of destination and the date of departure from it (from them)), except for the cases specified in paragraph 15 of this Regulation.
The travel certificate is issued in one copy and signed by the employer, handed over to the employee and kept with him during the entire period of the trip.
The actual period of stay at the place of business trip is determined by the notes on the date of arrival at the place of business trip and the date of departure from it, which are made in the travel certificate and certified by the signature of an authorized official and the seal that is used in the economic activities of the organization to which the employee is seconded to certify such signatures.
If the employee is seconded to organizations located in different settlements, the marks in the travel certificate on the date of arrival and the date of departure are made in each of the organizations to which he is seconded.
8. The procedure and forms of accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded are determined by the Ministry of Health and Social Development of the Russian Federation.
9. The average earnings for the period the employee was on a business trip, as well as for the days 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.
An employee working part-time during a business trip retains the average earnings from the employer who sent him on a business trip.
Main provisions and changes in the Government Decision on business trips
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 amount of expenses associated with a business trip is determined by a collective agreement or a local normative act.
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, as well as 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 providing the relevant documents, are reimbursed to the employee in the amount determined by the collective agreement or local normative act.
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 Russian Federation and back to the place of permanent work and for travel from one locality to another, if the employee is sent to several organizations located in different localities, include the costs of travel by public transport, respectively, to station, pier, airport and from the station, pier, airport, if they are located outside the settlement, in the presence of documents (tickets) confirming these expenses, as well as an insurance premium for compulsory personal insurance of passengers in transport, payment for travel document processing services and provision of bedding on trains.
Decree of the Government of the Russian Federation of 13 10 2008 n 749
Decree of the Government of the Russian Federation of October 13, 2008 749
The duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the assignment. The amount of daily allowances is not regulated by law, therefore, they are accepted as expenses that reduce the tax base for profit or tax, in any amount independently established by the employer. Otherwise, personal income tax and contributions must be accrued on the per diem, in addition, it will not be possible to reduce income tax at their expense.
Reimbursement of other expenses associated with business trips in cases, in the manner and in the amount determined by the collective agreement or local regulatory act, is carried out upon submission of documents confirming these expenses. At the same time, the Ministry of Finance believes that the expenses incurred by the employee on a business trip will, as before, be reimbursed by the employer in accordance with the collective agreement or local regulations. The rules for the reimbursement of these expenses in various situations (for example, in the event of illness of an employee on a business trip), as well as the specifics of the payment of daily allowances in foreign currency, have been established. The amount of expenses associated with a business trip is determined by a collective agreement or a local normative act.
For the entire time the employee is on a business trip, he is charged a standard wage. From the year onwards, a travel certificate, service assignments and reports on the work performed on a business trip are not required to prove travel expenses. N 749 on the peculiarities of sending employees on business trips (with changes and.).
Recall that a lease contract is concluded if at least one of the parties is legal entity, and a contract of employment in case both parties are natural persons.
Government of the Russian Federation: Decree No. 749 dated 10/13/2008
On the peculiarities of sending employees to official
Each employer draws up such a provision, taking into account their own travel subtleties and features. A daily allowance is financial assistance to an employee by the employer, the amount of which is prescribed in the local regulation regulation on business trips.
The design rules for a memo for a business trip of the 2017 standard are not regulated in any way. 
For the time spent on the road by an employee sent on a business trip outside the territory of the Russian Federation, daily allowances are paid by the government of the Russian Federation from the city of
Decree 749 established that only employees who are in the labor force can be sent on business trips. specifically, daily spending in 2017 is subject to change. He is the creator of works on labor law published in specialized magazines.
The company can specify any amount of daytime allowance for business trips, since the maximum limit is not limited by law. N 756 on the transfer of days off in 2017 c. 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.
The Tax Code of the Russian Federation, article 217, regulates the limits of the largest insurance payments that are not subject to taxation. O retail alcoholic products on the territory of the town of Tver. Decree of the Government of the Russian Federation under the number 749 is a document that approves the application.
In principle, the travel time to the main vehicle is also taken into account in the calculations. By Decree of the Government of the Russian Federation of n 1595, changes were made to Regulation 749, which determines the procedure for sending employees on business trips, info-law, accounting and taxes of the Russian Federation. Additionally, it is necessary to put down on a memo or otherwise receive notifications of fundamental tax changes. 
Active Edition from 02.10.2002
| Document name | Decree of the Government of the Russian Federation of 02.10.2002 N 729 "ON THE AMOUNT OF REIMBURSEMENT OF EXPENSES RELATED TO BUSINESS TRAVEL IN THE TERRITORY OF THE RUSSIAN FEDERATION TO EMPLOYEES OF ORGANIZATIONS FINANCED FROM THE FEDERAL BUDGET" |
| Type of document | resolution |
| Host body | Russian government |
| Document Number | 729 |
| Acceptance date | 01.01.1970 |
| Revision date | 02.10.2002 |
| Date of registration in the Ministry of Justice | 01.01.1970 |
| Status | valid |
| Publication |
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Decree of the Government of the Russian Federation of 02.10.2002 N 729 "ON THE AMOUNT OF REIMBURSEMENT OF EXPENSES RELATED TO BUSINESS TRAVEL IN THE TERRITORY OF THE RUSSIAN FEDERATION TO EMPLOYEES OF ORGANIZATIONS FINANCED FROM THE FEDERAL BUDGET"
In order to streamline payments related to business trips on the territory of the Russian Federation, the Government of the Russian Federation decides:
1. Establish that the reimbursement of expenses related to business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget (hereinafter referred to as organizations) is carried out in the following amounts:
a) the cost of renting a dwelling (except for the case when an employee sent on a business trip is provided with free accommodation) - in the amount of actual expenses confirmed by the relevant documents, but not more than 550 rubles per day. In the absence of documents confirming these expenses - 12 rubles per day;
B) expenses for the payment of daily allowances - in the amount of 100 rubles for each day of being on a business trip;
c) travel expenses to the place of business trip and back to the place of permanent work (including the insurance premium for compulsory personal insurance of passengers in transport, payment for travel documents, expenses for the use of bedding on trains) - in the amount of actual expenses confirmed by travel documents, but not higher than the fare:
by rail - in a compartment car of a fast branded train;
by water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with integrated passenger service, in the cabin of the II category of a river vessel of all lines of communication, in the cabin of the I category of a ferry vessel; by air - in the economy class cabin;
by road - in a public vehicle (except for a taxi);
in the absence of travel documents confirming the expenses incurred - in the amount of the minimum fare:
by rail - in a reserved seat car of a passenger train;
by water transport - in the cabin of the X group of a sea vessel of regular transport lines and lines with integrated passenger service, in the cabin of category III of a river vessel of all lines of communication;
By road - in a general type bus.
2. Reimbursement of expenses in the amounts established by paragraph 1 of this resolution is made by organizations within the limits of the appropriations allocated to them from the federal budget for business trips, or (in the case of using the specified appropriations in full) by saving funds allocated from the federal budget for their content.
3. Expenses exceeding the amounts established by paragraph 1 of this resolution, as well as other expenses related to business trips (provided that they are made by the employee with the permission or knowledge of the employer) are reimbursed by organizations at the expense of savings in funds allocated from the federal budget for their maintenance, as well as at the expense of funds received by organizations from entrepreneurial and other income-generating activities.
4. Recognize as invalid:
Decree of the Government of the Russian Federation of February 26, 1992 N 122 "On the norms for reimbursement of travel expenses" (Rossiyskaya Gazeta, 1992, March 4);
Decree of the Council of Ministers - Government of the Russian Federation of February 22, 1993 N 148 "On the size and procedure for paying daily allowances for short-term business trips on the territory of the states - republics of the former USSR" (Collection of acts of the President and Government of the Russian Federation, 1993, N 9, art. 743 ).
Prime Minister
Russian Federation
M.KASYANOV
The Zakonbase website presents DECREE of the Government of the Russian Federation dated 02.10.2002 N 729 "ON THE AMOUNT OF REIMBURSEMENT OF EXPENSES RELATED TO BUSINESS TRAVEL IN THE TERRITORY OF THE RUSSIAN FEDERATION TO EMPLOYEES OF ORGANIZATIONS FINANCED FROM THE FEDERAL BUDGET latest edition. It is easy to comply with all legal requirements if you familiarize yourself with the relevant sections, chapters and articles of this document for 2014. To search for the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.
On the website "Zakonbase" you will find the DECISION of the Government of the Russian Federation dated 02.10.2002 N 729 "ON THE AMOUNT OF REIMBURSEMENT OF EXPENSES RELATED TO BUSINESS TRAVEL IN THE TERRITORY OF THE RUSSIAN FEDERATION, TO EMPLOYEES OF ORGANIZATIONS FINANCED FROM THE FEDERAL BUDGET" full version in which all changes and amendments have been made. This guarantees the relevance and reliability of the information.
At the same time, you can download the DECISION of the Government of the Russian Federation of 02.10.2002 N 729 "ON THE AMOUNT OF REIMBURSEMENT OF EXPENSES RELATED TO BUSINESS TRAVEL IN THE TERRITORY OF THE RUSSIAN FEDERATION, TO EMPLOYEES OF ORGANIZATIONS FINANCED BY THE FEDERAL BUDGET head, completely free of charge, as completely separate, as
Decree 729 on business trips regulates the reimbursement of travel expenses and serves as the basis for registration of their accounting in budgetary organizations. In recent years, there have been some changes in the regulation of business trips, we will consider them.
Decree 729 on business trips with changes for 2017
Since January 2015, it has been simplified documenting business trips. A business trip certificate and a written job assignment have ceased to be mandatory. It is now sufficient to confirm the stay on a business trip with travel documents.
You can now go to work assignments by private transport, confirming your costs with the necessary papers.
Today, an employee is sent on a business trip based on the order or order of the director of the company and he does not need to write a report on the work performed. These changes have already become habitual.
The composition of travel expenses remained the same.
Basic moments
The most significant change in the regulation of travel expenses is that starting from this year, organizations will have to charge extra per diem mandatory payments.
Until this year, any amount of per diem was free from contributions. At the same time, the maximum norms for daily allowances have not changed:
- for trips around Russia - up to 700 rubles;
- for foreign - up to 2.5 thousand rubles.
Now, when these values are exceeded, per diems are subject to contributions to the relevant funds.
At the same time, as before, there are no restrictions on the employer's right to set their own daily allowance rates. In budgetary organizations, daily allowances can be increased by providing, for example, paid services, or by saving their budget. The size of the per diem, in excess of the established limit, is approved by the order of the head of the institution.
Decree 729 on business trips with changes for 2017
Regulations on the peculiarities of sending employees on business trips
The presence of this document, despite the fact that it is not mandatory, is justified by the need to regulate the company-specific features of business trips. In particular, to determine the actions of the employee and the management of the company in the event of disputes.
One of the main points is the timing of the trip. Its duration is established in each case by the order of the director. But there are force majeure circumstances. For example, it can last instead of 3 days by order of actually 5 days. Adjustment of such terms can be reflected in the above document. In particular, on papers confirming the employee's return journey.
The document defines the reporting procedure, the amount of specific costs, payments for travel on holidays or weekends, and a mechanism for compensating employees using personal transport. The procedure for paying for one-day trips to assignments is being specified.
Taking into account innovations on daily expenses, their new or former sizes are approved.
Sample order for approval of regulations on business trips
The order indicates the start time of the new rules, in some cases a transitional period is provided for adaptation to these rules.
Limited Liability Company
ORDER
« _____ »___________ 201____
On approval of the Regulations
Based on Art.Article. 166 - 168, Labor Code of the Russian Federation, in order to streamline the departure of employees on business trips:
1. Approve this Regulation (attached).
2. The Human Resources Inspector (full name) to personally acquaint the managers structural divisions companies with this document.
3. The order comes into force ___________
4. Assign control over the implementation of this order to ______________________________________________________________.
Position of the head Surname I.О.
How are changes to the travel policy made?
Do I need an order to approve amendments to the travel regulations?
Given that the above provision is local act organization, then it must be approved by order of the director of the company, as well as changes in its content.
But it is also possible to change the clauses of the provision by signing an agreement on introducing new rules into the collective agreement. To do this, the employer needs to negotiate with employees.
In budgetary institutions, the provision on business trips
In treasury-funded organizations, the travel document is generally no different from that in commercial structures. But it must be clearly based on the norms specified in the legislation of the Russian Federation.
For budget organizations the amount of reimbursement for business trips is strictly regulated by article 168 of the Labor Code of the Russian Federation and acts of authorities, both federal and regional levels.
On this basis, institutions are deprived of the opportunity to determine the amount of compensation for travel expenses by their acts.
Regulations on business trips budget institutions
