Every company has employees whose work involves constant travel. Depending on the company’s field of activity, these can be either single positions or the majority of hired personnel. The management of the company must independently decide whether to unify with a separate local regulatory act everything related to the nature of traveling work and its payment.
Regulations on the traveling nature of work: is it necessary to formalize it?
This is called work when an employee spends most of his working day outside the enterprise, and sometimes even in the locality where the company is located. As a rule, these are truck drivers, freight forwarders, couriers, installers, etc.
This nature of the job duties performed should be fixed in the employee; he does not have to be allocated a stationary workplace on the company's premises.
Unlike business travel, traveling work involves constant rather than periodic travel. At the same time, such an employee can be sent on a business trip.
For example, an employee is engaged in the installation of supplied equipment on the premises of the purchasing companies. He can be sent to advanced training courses and such a trip can be arranged as a business trip.
If an enterprise has a large number of employees whose work is traveling in nature and whose job responsibilities are varied, it is possible to draw up a provision on the traveling nature of the work.
It can be issued as a separate LNA of the company, or added as an additional section to other documents regulating the remuneration of hired personnel.
Contents of the document on the traveling nature of the work
The regulations on the traveling nature of the work must contain all the necessary information about this type of official duties, the specifics of remuneration for traveling employees, as well as the procedure for reimbursement of travel-related expenses.
The main sections of this document may be as follows:
In addition to these sections, the regulations may contain various applications that are essential for regulating traveling work.
The preparation of this document is carried out by legal and personnel services, and proposals are made by the heads of interested departments. The regulation is approved as a separate document by order of the head or owner of the company.
General information
This section includes general information about the enterprise at which the normative act will apply. The goals and objectives of the drafting and operation of the regulations are described here.
You can also enter here short definition official duties, the performance of which is regulated by the regulations. For example, the traveling nature of the work, performing job responsibilities on the road or on a rotational basis.
This part of the document also regulates the procedure for classifying certain workers as having a traveling nature of work. As a rule, the list of specific positions is approved by order of the head of the company, but it can also be made a separate appendix to the regulations on traveling work.
Job responsibilities of employees
This section of the document describes everything that is associated with performing this type of work. This regulates the procedure for setting individual tasks as part of the employee’s performance of official duties, as well as documents confirming the completion of each task.
For example, a manager structural unit at the end of each reporting period, draws up a schedule for the implementation of individual tasks for its employees. Then employees are given a document (route sheet) where all tasks are indicated and it is possible to record their completion.
At the end of the reporting period, such a document must be submitted to the company’s accounting department for payment to be calculated.
In addition, you can also indicate the territorial performance of official duties, assigning each employee his own area of work. For example, a delivery service can distribute couriers by assigning specific areas of the city and developing universal routes.
This section also establishes the deadlines for preparing reports and submitting them to accounting and personnel services. As a rule, they are similar to a business trip report and last no more than 5 working days.
Salary
For company employees whose work involves constant travel, in addition to the salaries and bonuses established for similar positions, the employer may decide to receive an increase. With its help, such employees are compensated for individual expenses for carrying out official activities. It is advisable to increase the amount of remuneration to avoid unnecessary paperwork.
For example, if an employee constantly travels along the same routes, his monthly transportation costs are approximately the same, then instead of reimbursing these costs for each trip, you can set a bonus to the official salary.
In addition, in some cases, the employer is obliged to pay wages to traveling workers due to intra-industry agreements. If the enterprise participates in such an agreement, then the minimum amount of allowances must comply with the provisions of the industry document.
The employer can set a premium in an amount that exceeds industry standards.
Reimbursement
In the process of performing his official duties, an employee whose work is traveling in nature fills out a certain document where he records each trip. In addition, whenever possible, he collects documents confirming the expenses associated with the work.
At the end of the reporting period, these documents are transferred to the company’s accounting service for verification and subsequent payment.
Part of the expenses can be reimbursed, by analogy with, without providing supporting documentation.
For example, an employee may be allocated a fixed amount for food while traveling.
As a rule, the following types of expenses are reimbursed:
If the approximate amount of upcoming expenses is known in advance, then the employee may be given an advance for business expenses. In this case, it is necessary to request an advance report from him.
The “Final Provisions” section determines the procedure for changing or canceling the provisions on the traveling nature of work. You can also set the validity and storage periods for this document.
Applications to the regulations
This part of the provision regarding the traveling nature of work is not mandatory, but many companies establish standard forms necessary primary documents.
The forms of individual documents can be established in the company's accounting policies.
Approximate forms of job assignments, route sheets, etc. can be included in the appendices to the position.
It is also advisable to list in a separate appendix those professions and positions whose official duties can be classified as traveling work. If the company’s personnel structure is established and no significant changes are expected in it in the near future, then instead of an order from the manager, a list of positions for which work is regulated by the regulations can be established in the appendix.
If the company has a large number of positions whose work activities involve constant travel, it is possible to unify the procedure for reporting on work performed, reimbursement of expenses when such employees carry out official activities and remuneration for their work. For this purpose, regulations on traveling work are being developed. It can be made either a separate document or included as a subsection in a local act regulating the entire remuneration system in the company.
Surely everyone has heard about the traveling nature of work. Almost every organization has a person whose activity is such. It is specific, and several articles are devoted to it in the Labor Code. I would like to note their provisions, as well as all the nuances relating to this topic.
Labor Code of the Russian Federation
What is the first thing to say about the traveling nature of the work? The Labor Code of the Russian Federation states that the conditions in necessary cases its defining characteristics must be indicated in employment contract. This is stated in article No. 57.
It is also worth referring to Art. 166 Labor Code of the Russian Federation. According to it, all business trips of employees whose permanent activities are either traveling in nature or carried out on the road are not business trips.
There is also Article No. 168 in the Labor Code of the Russian Federation. Its first paragraph talks about the notorious compensations that are due to people whose work is of an expeditionary, field or traveling nature. Expenses spent on:
- Travel payment.
- Renting residential premises.
- Everything related to accommodation (field allowance, daily allowance, etc.).
- Other expenses incurred by an employee with the knowledge or permission of his management.
The procedure for compensation for all of the above, as well as the amounts, are determined by the collective agreement, local regulations and agreements.
Work on the go
I would like to mention her special attention. The traveling nature of work is primarily those activities that are carried out while moving one or another vehicle. This was noted in the resolution of the Council of Ministers of the RSFSR dated December 12, 1978, the provision of which remains relevant to this day.
We are talking about workers in road and river transport. These are mentor captains, pilots, controllers and conductors (of buses, trolleybuses, trams, electric trains), drivers, etc.
In these cases, it is very simple to confirm the traveling nature of the work. For this purpose, waybills, orders or flight reports are provided.
Field and expedition staff
They are also relevant to the topic being discussed. Compensation is due for topographic, geodetic and geological exploration work in the field. Since the activity in this case is carried out in an environment with an unorganized life. And besides, far beyond the boundaries of urban settlements.
Freight forwarders are also entitled to compensation. The activity of these workers is to provide transport and forwarding services. It is also traveling in nature, since the forwarder accompanies the cargo to its destination in order to ensure its safety and, after delivery, issue acceptance documentation.
Design specifics
Above we talked a little about the traveling nature of the work. You can understand what this means. Now it’s worth talking about the specifics of the design of this activity.
Representatives of the funds and the Federal Tax Service carefully check the documents that are provided as confirmation of the legality of reimbursement of the notorious expenses to “traveling” employees. Why? Because compensation is taken into account when calculating income tax. It is also exempt from personal income tax and insurance premiums, since it is a payment related to the performance of a person’s duties. This does not apply to allowances! They represent a special incentive payment for performing work under specific conditions. They are subject to all taxes. However, this will be demonstrated a little later with examples.
So, so that tax representatives do not have questions for management and employees, it is necessary to reflect in the collective agreement the conditions that determine the traveling nature of the work. They must also be indicated in local regulations and agreements. The same documents must indicate the amount of compensation.
These requirements are outlined in the letter of the Federal Tax Service of the Russian Federation dated 08/06/2010 and the regulations of the Ministry of Health and social development dated 02/27/2010.
About the documentation
Despite all of the above, it would not hurt for those organizations that pay compensation to employees to retain documents that can confirm the traveling nature of the work. What does it mean? The fact that there are force majeure and unforeseen inspections during which these papers may be useful. These include the following documents:
- Travel plans approved by management.
- Business travel logs.
- Route sheets.
- Managerial meeting reports.
Judicial practice shows that if at the time of the audit the organization does not have these documents, then the tax inspectors will be able to exclude the funds spent on compensation from the income tax calculation. This means additional assessment of contributions and personal income tax.
Amounts and amounts of compensation
The provision on the traveling nature of work states that he undertakes to confirm the amounts returned to the employee for financial losses incurred by him. If, for example, he goes on a business trip to the other end of the country, then he will need to submit a report enclosing air tickets, bills and hotel reservations, receipts for gasoline, taxi fare, etc. This way, management will calculate the correct and accurate amount spent by the employee for the entire time, and will reimburse it to the penny.
However, in some organizations this approach is not practiced. Management simply transfers funds to the employee’s account monthly in a certain amount (fixed, as a rule). True, in this case there is a possibility that representatives of the funds and the Federal Tax Service will consider payments of this nature to be an allowance for special working conditions, and not compensation.
In other cases, the employee is issued a card (with or without a limit), and management receives a bank report based on transactions performed with it.
Daily payments
I would also like to talk about them. Per diems for traveling work do not depend on the employee’s actual expenses and do not need to be documented.
In accordance with Article 168.1 of the Labor Code of the Russian Federation, enterprises have the right to pay specialists additional expenses that are associated with living outside their permanent place of residence. Compensations of this kind are also not subject to contributions and personal income tax.
However, the collective agreement must indicate the amount of such payments, the procedure for calculating them and the cases in which this is allowed. This fact was confirmed in letters from the Ministry of Finance of the Russian Federation dated 09/04/2009, as well as from 06/07/2011 and 06/07/2011.
Illustrative example (surcharges)
So, let’s say an enterprise issued an order, according to which the delivery driver will receive an allowance of 15,000 rubles for the traveling nature of his work. The next month it was included in his salary, but contributions and taxes were withheld. 1,950 rubles went as personal income tax (13%) and 3,300 (22%) - in Pension Fund. 765 rubles were also deducted. (5.1%) as a contribution to the FFOMS, another 435 rubles. (2.9%) for the FSS fee and another 105 rubles. (0.7%) - tax for accidents at work. In total, from 15,000 rubles, 8,445 rubles remain. Allowances, unlike compensations, are subject to all of the listed taxes, and this is unprofitable.
Case Study (Compensation)
But here's another situation. Let’s say an employee of an organization whose average daily earnings is 1,200 rubles had to do work for seven days while traveling. Then, upon completion of his duties, he provided evidence to the accounting department confirming his expenses for the given period. He enclosed round-trip bus tickets, which cost a total of 4,000 rubles, and a check from the company hotel for 8,000 rubles.
Economic services awarded the employee compensation in the amount of 20,400 rubles. This amount was obtained by adding compensation for the notorious costs (12,000 rubles) and daily allowance (1,200 x 7 = 8,400). He receives this money “clean”. After all, we are talking about compensation, and it is not subject to taxes.
Work during the day
The work activity of those people who work on the move throughout the day deserves special attention. In essence, this is the traveling nature of the work (this is also noted in the employment contract). We're talking about drivers now. public transport and mobile post offices, as well as drivers involved in the transportation of mail. In addition to the listed specialists, this list includes employees of enterprises whose activities include construction, commissioning and installation work. Naturally, the list includes all persons associated with railway transport - conductors, conductors, drivers.
But this is not all that concerns such a topic as the traveling nature of work. Working hours should be standardized, but in this case this is not always feasible. Therefore, if the duration of this activity exceeds 12 days per month, but employees still return home daily, they are paid a 20 percent bonus. That is, if the monthly rate is 25,000 rubles, then another 5,000 rubles are added to this amount as compensation.
In cases where traveling activities take less than 12 days a month, a person is entitled to compensation of up to 15%.
Difference from business trips
It is important to take this into account. Not everyone knows how to differentiate between traveling work and business trips. Therefore, it is very important that the employer initially prescribes which positions at his enterprise require this character. labor activity. This will greatly facilitate the process of resolving conflicts with employees, which usually relate to issues of wages while traveling.
Some may believe that work time in such cases, it is paid according to the rules prescribed for business trips. According to average earnings, i.e., which is determined quite simply, the average daily salary is multiplied by the number of days a person spends on a business trip. This is how the final payout turns out. And in this case, the average earnings turn out to be higher than the salary, since it includes incentives, allowances, bonuses, overtime, etc. It is not surprising that many employees with traveling activities often insist that their work be paid in this way.
But here Article 167 of the Labor Code of the Russian Federation comes into force. It states that maintaining the average salary applies only to business trips.
Irreplaceable compensation
It also includes provisions regarding the traveling nature of the work. Irreplaceable compensation is a bonus to wages. It is accrued to the employee constantly, in a certain amount. This move is beneficial for companies, as it eliminates additional assessments of contributions and personal income tax.
After all, these bonuses are included in the wage system, as stated in Articles 129 and 135 of the Labor Code of the Russian Federation. Their payment and everything connected with them does not depend on how much money the employee spends due to frequent travel. Such compensation is a bonus for the fact that a person works in more inconvenient conditions, unlike others.
But there is a certain nuance here too. These payments represent component salaries. And therefore they are taken into account when calculating income tax. This means that they are subject to insurance premiums, as well as personal income tax. This is a minus, but on the other hand, funds and the Federal Tax Service will never have any questions regarding the payment of allowances of this kind.
Calculation of a fixed premium
It would not be superfluous to mention how this compensation for the traveling nature of work is calculated and in what cases it is applied. So, a fixed bonus occurs if the employee:
- Spends the entire day or most of it traveling.
- Due to work obligations, moves within a limited area.
- Does not spend money on accommodation and travel abroad or in other regions as part of his work activity.
- Spends a predictable amount.
It is important that the employer notes the effect of this compensation system at his enterprise in the contract. This requirement is specified in Article 168. The following wording is allowed: “Employees with a traveling nature of work are entitled to a monthly allowance to cover travel expenses. Its size is 12% of the salary.”
The numbers are approximate. The amount of compensation is always determined by the employer. He can indicate it either as a percentage of the salary, or in specific monetary terms, indicating the exact amount.
Well, there is a lot more that can be said about how the allowance for the traveling nature of work is calculated and what principles the employer must follow. But all of the above makes it clear which specialists can count on compensation and what management needs to do in order to avoid problems associated with representatives of the Federal Tax Service and funds.
There is no clear definition of traveling work in labor legislation. How to determine whether a job is traveling in nature? The employer has the right to independently decide on the definition of certain types of work as traveling. In practice, the traveling nature of work means work that requires constant or very frequent movement of the employee between populated areas and territories of organizations. For example, it is logical to establish a traveling nature of work for drivers or couriers. Thus, activities with a traveling nature include work that:
- carried out on the way;
- expeditionary nature;
- carried out in the field;
- involve very frequent or constant travel.
Nature of work - what are they?
Labor legislation mentions the following characters work: mobile, traveling, on the road, other nature of work.
If the employer decides to establish a special nature of work for the employee, then a provision about this must be included in the employment contract. However, employers should remember that it is necessary not only to include in the employment contract a provision regarding such specifics of performing work duties, but also to approve a list of employees with this type of work, as well as the conditions for reimbursement of expenses incurred on work trips.
The list of jobs, professions, positions of employees with a traveling nature of work can be made an appendix to the Internal Labor Regulations, a collective agreement, or approved by order of the employer.
Sample order on traveling nature of work
If the employer employs quite a lot of people who have a traveling nature of work, it is convenient to develop a special document - a regulation on the traveling nature of the work, which will provide for all issues related to the performance of this type of work. A unified form of regulations on the traveling nature of work has not been approved, therefore the organization has the right to develop this document independently.
Why is it advisable to develop this document? In the Regulations, the employer can prescribe the basic principles and procedure for implementation labor responsibilities workers with a traveling nature of work:
- a list of professions and positions of employees who have a traveling nature of work;
- a list of documents that must be completed during the traveling nature of the work;
- the amount of additional payments and compensation for the special nature of the work;
- other issues related to the traveling nature of the work.
A sample provision on the traveling nature of work, relevant for 2017, can be downloaded below.
Many employers are interested in the question - what to indicate in the “nature of work” column on the T-2 personal card? However, do not be confused, the traveling nature of the work is not indicated in the personal card: when concluding an employment contract with an employee for an indefinite period, the nature of the work in the T-2 personal card must be indicated “permanently”, when concluding a fixed-term employment contract - “temporarily”.
Additional payment for traveling nature of work
For employees who travel most of the time, the employer reimburses expenses related to business trips, namely:
- travel expenses;
- expenses for renting accommodation;
- other expenses incurred by employees and agreed upon with the employer.
The following documents are the basis for calculating compensation:
- An organizational document that lists a list of employees who are assigned a specific type of work. For example, an order;
- An employment contract with an employee or an additional agreement to the contract, which specifies the nature of the employee’s work;
- Documents indicating the amount of compensation to the employee (it can be established, for example, in an employment contract);
- Documents confirming the employee’s expenses, as well as his travel. These may be reports on work performed, advance documents and documents confirming expenses incurred.
Traveling nature of work for drivers
The driver's work requires constant travel and being outside the organization's territory. Despite the fact that constant travel is even necessary to perform the work of a driver, the nature of the work must be indicated in the employment contract.
The employment contract with the driver should not indicate the specific region within which he performs his work. If the employer specifies a specific region, for example, St. Petersburg, then if the employee has to travel to another region for work, for example, the Moscow region, the employer will need to arrange a business trip.
Often, employees of certain organizations are forced to travel on business. in connection with the performance of work duties. This applies to sales representatives, service engineers, couriers, drivers and other employees.
Within Labor Code provided two definitions Such trips include business trips and the traveling nature of work. It's about specifically about the second concept.
Legislative acts for 2018
To study the legislation relating to traveling nature of work (hereinafter referred to as RWP), you should contact certain documents.
- Resolution from the State Labor Committee “On approval of the regulations related to the payment of bonuses to persons with traveling work”;
- Order “On the organization and registration of business trips”;
- Order of the Ministry of Internal Affairs of the Russian Federation “On organizing business trips for employees of the Ministry of Internal Affairs.”
According to general definition, such employees may include persons who regularly travel within the service territory, as well as employees who perform work duties at a long distance from the company office.
About which professions belong to this term in the legislation of restrictions not available.
Definition and characteristics
The traveling nature of the work is such type of employment, which involves regular trips to other settlements. To understand its differences from simple business trips, you should consider several aspects.
- In the case of a business trip, trips are episodic in nature, while with RHR work is associated with constant business trips.
- If we consider the nature of the work, then in RHR we are talking about the performance of labor functions, and when going on a business trip, a specialist only carries out the orders of his employer.
- As for payment, in the situation under consideration it is provided on the basis of an employment contract regarding salary, tariff rate and other features. In case of a business trip, the amount of average earnings is paid.
- Document flow during the traveling nature of work can be established strictly by order of the employer. If we are talking about a business trip, drawing up an order is a mandatory item.
- Payment methods also vary. In the case of RHR, their return is made according to the documents provided and through the established allowance. And during business trips - only on the basis of the documentation provided.
If an organization has employees who are constantly traveling somewhere, the employer usually sets himself multiple tasks:
- this type of fixation labor relations within the framework of an employment contract;
- compensation to employees for expenses in accordance with legal regulations.
Thus there is a few differences between the concepts under consideration, and it is important to take them into account.
How to conclude an employment contract correctly
According to Art. 168 of the Labor Code of the Russian Federation, determines the procedures for the reimbursement of expenses that are associated with business trips, as well as lists of positions, established within the framework of a collective agreement.
To prevent inspection bodies from asking unnecessary questions about expense accounting, it is recommended to provide a few nuances:
- reflect certain conditions related to the traveling nature of the work; this must be done in the employment contract (as evidenced by the provisions of Article 57 of the Labor Code of the Russian Federation);
- approve the list of work processes, as well as professions that are of a traveling nature, doing this within the framework of a collective agreement;
- establish a strict procedure within which travel documentation takes place;
- describe the amounts and procedures for paying bonuses.
In total, within the workflow there is a few steps on the part of the employee and the employer.
- Development and approval of regulations related to the traveling nature of work.
- Securing RHR within the framework of the labor relations agreement.
- Issuance of the appropriate order to establish RHR.
In this case, the employer independently decides which employee will work according to this scheme, and which will perform his job duties within the framework of stationary conditions.
Pros and cons for employee and employer
For the employee there is many advantages this mode of operation:
- the opportunity to travel to different cities and countries;
- maintaining the amount of wages and bonuses;
- covering all expenses associated with performing professional tasks;
- strengthening physical fitness and moral stability.
There is also a number of disadvantages which must be taken into account:
- certain loads physical nature, associated with constant travel;
- lack of personal life and time to create a family and life;
- inability to manage personal time.
For the employer, RHR is also accompanied certain positive and negative points. TO pros The following features can be attributed:
- the ability to delegate authority to employees;
- expansion of the geography of activity.
If you study minuses, then they consist in the following aspects:
- inability to fully control the work process;
- high costs for an employee to carry out his job duties.
There are certain positive and negative points for both sides. Therefore, before applying for such a position (or arranging for an employee), it is necessary thoroughly weigh the pros and cons.
Reimbursement and allowances
According to Art. 168 of the Labor Code of the Russian Federation, employees who work in such a position, All travel related expenses are reimbursed. To simplify document flow, the employer does not reimburse part of the expenses confirmed by documents, but issues a fixed bonus, the amount of which is indicated in local regulations (LNA).
To decide which method should be used, the employer additional paperwork must be taken into account which leads to increased costs.
Reimbursement options:
- Return according to documents. This option involves reimbursing employees for expenses that were actually incurred by them. Most often, this type of interaction is relevant in the case of long trips for work.
- Setting an appropriate premium. This option is used when an employee goes on business trips within one area and is faced with expenses that can be foreseen and predicted. In the legislation, this document does not have clearly established dimensions, so it is considered within the framework of the LNA.
- Combined method of returning consumables. According to many experts, the most the right way cost recovery is a combined option. That is, it implies compensation for part of the costs on the basis of supporting documents, and the rest is reimbursed through an allowance for daily expenses. As practice shows, this particular option of compensation is in full compliance with the provisions of Article 168.
Every employer on one's own chooses the procedure within which reimbursement of all expenses will occur.
Sample regulations and orders
To simplify the regulation of labor processes associated with the traveling nature of work, it is provided special provision, which is established by law. It contains several mandatory points:
- Name, date, city (actual place of detention). There is nothing complicated here, this is how “Regulations on...” is written.
- The first paragraph follows the set general provisions. They relate to such aspects as the list of positions related to RHR, the functions of employees and other nuances.
- Next we are talking about employees who are constantly employed in traveling positions. Here we are talking about the provisions on the basis of which employees with RHR are determined, and about other issues related to them.
- The third paragraph contains information about the business trips of such employees. It contains orders of points and routes, as well as detailed data on the process of fulfilling labor obligations.
- The following section contains guarantees and compensation for all employees. It displays the conditions and grounds on which the refund is made.
- After this, the amounts and procedures on the basis of which expenses are reimbursed are determined. We are talking about choosing a refund option and about procedures.
- Final provisions containing certain conclusions and results.
- List of professions that work according to RHR. Next comes information about the author of the provision and his signature.
The position is universal for many enterprises and is adjusted by employers if necessary.
What conclusion can be drawn
Thus, RHR is a labor organization process in which an employee is forced to constantly travel between cities and countries to directly perform his duties.
This concept should not be confused with a regular business trip, since there is almost nothing in common between them (different goals, tasks, activities performed). Regulation of RHR allows employers and employees to create long-term reliable relationships at all levels of interaction.
Full information about the traveling nature of the work is presented in this video.
Question
If the employee has job description does his work involve traveling, does his travel expenses increase?
Answer
The conditions that determine the traveling nature of the work must be included in the employee’s employment contract (Article 57 of the Labor Code of the Russian Federation).
According to Art. 166 of the Labor Code of the Russian Federation, business trips of employees whose permanent work is of a traveling nature are not recognized as business trips. According to Art. 168.1 of the Labor Code of the Russian Federation, the employer reimburses employees with a traveling nature of work related to business trips:
travel expenses
living expenses
other expenses incurred by employees with the permission or knowledge of the employer.
The amount and procedure for reimbursement of expenses associated with business trips of employees with a traveling nature of work, as well as the list of jobs, professions, and positions of these employees are established by a collective agreement, agreements, local regulations, and an employment contract.
Thus, business trips of an employee with a traveling nature of work are not business trips, and therefore, the employer does not have to reimburse travel expenses for such employees, and there is no increase in travel expenses. For business trips of employees with a traveling nature of work, the employer compensates for the expenses listed above (Article 168.1 of the Labor Code of the Russian Federation) in the manner and amount established by the relevant collective agreement, local act or employment contract.
Details in the System materials:
Answer: How to apply for hiring an employee
Is it necessary to include in the employment contract provisions regarding the traveling nature of the work or the employee’s business trips?
If the employee’s work will constantly involve traveling, the clause regarding the traveling nature of the work is prerequisite employment contract (paragraph 8, part 2, article 57 of the Labor Code of the Russian Federation).
When drawing up an employment contract, it is necessary to distinguish between the concepts of business travel and the traveling (mobile) nature of the work.
A business trip is a trip by an employee at the direction of an organization for a certain period of time, in which he performs an official assignment outside his place of permanent work. This is stated in Article 166 of the Labor Code of the Russian Federation. It is not necessary to include a clause regarding the employee’s business trips in the employment contract.
Work of a traveling nature includes work in which:
The employee does not have a fixed workplace (drivers)
part of the working time is spent traveling from the location of the organization to the place of work (employee of construction organizations).
Work with a mobile nature includes work that:
produced en route (conductor, flight attendant, etc.)
involve frequent relocation of the organization (relocation of employees) (employees of mobile construction organizations).
In these cases, employee trips are not recognized as business trips. This follows from the provisions of Article 168.1 and Part 1 of Article 166 of the Labor Code of the Russian Federation.
In a collective agreement or in a local regulatory act, for example an order, the employer may provide a specific list of positions with a traveling (mobile) nature of work (Part 2 of Article 168.1 of the Labor Code of the Russian Federation). It can include employees whose job responsibilities include periodic travel and movement. For example, equipment adjusters, sales managers, insurance agents, etc.
It is easier to document traveling (mobile) work than business trips. At the same time, in a collective agreement or in a local act, it is necessary to determine:
list of traveling (mobile) work (Article 168.1 of the Labor Code of the Russian Federation)
amount of reimbursable expenses (Article 168.1 of the Labor Code of the Russian Federation)
procedure for confirming the production nature of trips (movements).
The amount and procedure for reimbursement of expenses can also be specified in employment contracts with specific employees.
Travel logs, route sheets, etc. can be used as documents confirming the production nature of trips and movements (destinations, goals).
Unlike business trips, it is not necessary to draw up personal documents (business trip order, official assignment, travel certificate) for each trip (movement) of employees with a traveling (mobile) nature of work. In addition, for employees with a traveling (mobile) nature of work, the organization may provide a simplified procedure for reporting on trips and movements (for example, once a week or a month).
Nina Kovyazina,
Deputy Director of the Department of Education and Human Resources of the Russian Ministry of Health
Answer: What documents need to be completed when sending an employee on a business trip?
What document is the basis for sending an employee on a business trip when the work is traveling?
Business trips of an employee whose work is traveling in nature are not recognized as business trips (Part 1 of Article 166 of the Labor Code of the Russian Federation). Therefore, travel documents (job assignment, order to be sent on a business trip, travel certificate) are not issued in the situation under consideration.
In a local regulatory act (collective bargaining agreement, agreement), the employer must establish a list of jobs, professions, positions of employees whose permanent work is of a traveling nature (Part 2 of Article 168.1 of the Labor Code of the Russian Federation). In addition, the employer is obliged to keep records of the time worked by each employee (Part 4 of Article 91 of the Labor Code of the Russian Federation). In this connection, the employer needs to document the sending of an employee on a business trip.
Labor legislation does not contain a single document for registration of sending an employee on a business trip when the work is traveling. For certain categories of employees (for example, drivers), such documents are waybills. approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78. In relation to employees of other professions, by analogy, a waybill (route) sheet, daily (travel) assignment, etc. can also be applied. The specific type (form) of the specified document in compliance with the requirements the presence of mandatory details should be fixed in the local act of the organization (clause 2 of article 9 of the Law of December 6, 2011 No. 402-FZ. clause 3 of the Mandatory details approved by the resolution of the Ministry of Transport of Russia of September 18, 2008 No. 152).
Sergey Razgulin,
Actual State Councilor of the Russian Federation, 3rd class
How to correctly draw up a provision regarding the traveling nature of work in terms of reimbursement of expenses for gasoline and mobile communications?
Question
Good afternoon Tell me, please. We in the organization want to establish a traveling nature of work (RHR) for the driver. But when developing regulations on RHR, we were faced with the issue of reimbursement of expenses for gasoline and mobile communications. We issue this driver a card with a set limit for gasoline and a cell phone with a limit as well. On these cards, indicating all limits, a financial liability agreement is concluded with the driver. And it turns out that only the costs of renting a living space and daily allowance, if necessary, are reimbursed on the basis of an advance report. Accordingly, what is the correct way to indicate in the Regulations on RHR: to indicate exactly that a financial liability agreement is being concluded and a card and telephone number with limits are issued, or as a standard, gasoline expenses are reimbursed on the basis of waybills, cash receipts, etc. Thank you in advance!
Answer
An employer can enter into agreements on full financial liability only with employees of certain categories. The list of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual financial responsibility for shortages of entrusted property was approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85.
We also note that in accordance with Article 244 of the Labor Code of the Russian Federation, as well as letter of Rostrud dated October 19, 2006 No. 1746-6-1, the employer does not have the right to enter into written agreements on financial liability if the employee’s position or the specific work entrusted to him is not provided for by the specified List.
Consequently, you do not have the right to enter into an agreement on full financial responsibility with the driver of the car, unless the driver’s job responsibilities include, for example, collection or forwarding functions. Driving a vehicle is not provided for by the lists of positions or work, during the performance of which agreements on full individual or collective (team) responsibility can be concluded with employees.
Thus, we can say that you do not have the right to enter into a written agreement on financial liability with this employee (i.e., the driver).
In all cases, any provision of the employment contract that worsens the employee’s position in comparison with labor legislation is declared invalid. Consequently, the invalidity of such an agreement will be obvious with all the ensuing consequences.
The unlawful conclusion of an agreement on full financial liability is recognized as a violation of labor legislation, for which the organization may be brought to administrative liability under Art. 5.27 Code of Administrative Offenses of the Russian Federation.
At the same time, we should not forget that bringing an employee to full financial liability is possible without drawing up an agreement on full financial liability. The list of such cases is given in Article 243 of the Labor Code of the Russian Federation, based on which it follows that in the case of proven guilt (intentional form of guilt) of an employee in causing damage to the employer’s property, the specified damage can be recovered from the employee in full, even if the employee is subject to his positions, the conclusion of an agreement on full financial liability is not expected. Consequently, in the cases provided for in Art. 243 of the Labor Code of the Russian Federation, the driver of the car can be held to full financial liability (i.e., damages can be recovered from the employee in full, regardless of the amount of his salary).
Regarding the issue of establishing traveling work.
As a rule, traveling is understood as work, the performance of which is directly related to movement through one or more populated areas or from one populated area to another.
In accordance with part 2 of Art. 57 of the Labor Code of the Russian Federation, if the work is of a special nature, then the conditions defining it are indicated in the employment contract as mandatory (for example, the contract includes a condition on the traveling nature of the work, if the driver’s job responsibilities include constant trips from the parent organization to branches for the purpose of accompanying officials or for transfer of documents).
At the same time, Article 168.1 of the Labor Code of the Russian Federation establishes that the amount and procedure for reimbursement of expenses associated with business trips of employees specified in part one of this article, as well as the list of jobs, professions, positions of these employees are established by a collective agreement, agreements, and local regulations. The amount and procedure for reimbursement of these expenses may also be established by the employment contract.
Therefore, the condition that the work of individual employees is related to business trips (i.e. is traveling) must be fixed in the following documents:
in a section of a collective agreement or in a local regulation (for example, in Regulations on the traveling nature of work)
in the employee's employment contract
in the employee's job description
in reports on business trips with attached documents confirming travel expenses.
Therefore, in the Travel Regulations you need to specify:
List of workers with traveling nature of work
Procedure for documenting business trips
Norms and procedures for reimbursement of expenses to employees on business trips at the enterprise, taking into account the requirements of Labor legislation and the specifics of the organization’s work.
At the same time, we note that the development of the Regulations on the traveling nature of work is also carried out taking into account the requirements accounting and tax legislation, for the purpose of attributing the costs of employee business trips to income tax expenses in each specific situation.
A sample of the Regulations on Traveling Characters is given below in the text.
Thus, in the Travel Regulations you do not need to indicate that an agreement on financial responsibility is being concluded with the employee. At the same time, in this provision you can specify in detail the amounts and procedure for reimbursement of expenses associated with business trips. Please note that according to Art. 168.1 of the Labor Code, only expenses actually incurred are subject to reimbursement. If the employee does not incur travel expenses (travels on official transport with the employer paying for fuel and lubricants). then nothing this basis the employee does not need to be compensated. The issue of reimbursement of living expenses is resolved in the same way.
Sample of filling out Regulations on the traveling nature of work
Limited Liability Company Alpha
(Mercury LLC)
I APPROVED
CEO
CJSC Alpha
A.V. Lviv
POSITION
about the traveling nature of the work
1. GENERAL PROVISIONS
1.1. The Regulations on the traveling nature of work (hereinafter - the Regulations) is a local regulatory act of the Alpha Limited Liability Company (hereinafter - the Company or the Employer), developed and adopted in accordance with the current labor legislation (Articles 8, 166, 168.1 of the Labor Code of the Russian Federation) .
1.2. These Regulations define the list of positions and professions of the Company's employees whose permanent work is of a traveling nature, and also regulates the procedure and amount of reimbursement of expenses associated with business trips of employees whose permanent work is of a traveling nature.
1.3. For the purposes of these Regulations, work of a traveling nature means work associated with the employee’s constant business trips around Moscow or from one locality to another within the territory stipulated by the employment contract, performed by the employee in the process of performing work duties.
1.4. These Regulations apply to all employees of the Company (both main and part-time employees), whose permanent work is of a traveling nature.
1.5. This Regulation comes into force from the moment of its approval General Director and is valid until the introduction of a new Regulation on the traveling nature of work.
1.6. Amendments to the current Regulations are made taking into account the opinion of the trade union by order of the General Director.
2. EMPLOYEES WHOSE PERMANENT WORK
HAS A DIVERSE CHARACTER
2.1. The list of positions and professions of the Company's employees whose permanent work is of a traveling nature is determined by Appendix No. 1 to these Regulations.
2.2. The traveling nature of work can be established for an employee both when he is hired for a position (profession) specified in Appendix No. 1 to these Regulations, and in the process of working for the Employer when the employee is transferred to a position (profession) specified in Appendix No. 1 .
2.3. The conditions that determine the traveling nature of the work of a particular employee are subject to mandatory inclusion in the employment contract.
2.4. If, when concluding (amending) an employment contract with an employee occupying the position (profession) provided for in Appendix No. 1 to these Regulations, the terms of the traveling nature of the work were not included in the employment contract, then its content must be supplemented necessary conditions agreement of the parties, concluded in writing and forming an integral part of the employment contract.
2.5. The absence in an employment contract with an employee holding a position (performing work in a profession) specified in Appendix No. 1 to these Regulations does not relieve the employer from providing the employee with guarantees and compensation provided for by these Regulations when sending the employee on a business trip.
2.6. Persons for whom the traveling nature of work is contraindicated in accordance with a medical report cannot be hired (transferred) for the work provided for in Appendix No. 1 to these Regulations.
2.7. If, in accordance with a medical report, contraindications for performing this work are identified in an employee whose permanent work is of a traveling nature, the employee is subject to removal from work stipulated by the employment contract and transfer to another job that is not contraindicated for him due to health reasons. If the employee refuses the transfer or the Employer does not have the appropriate work, the employment contract with the employee is subject to termination in accordance with clause 8 of part one of Art. 77 Labor Code of the Russian Federation.
3. OFFICE TRAVEL OF EMPLOYEES,
PERMANENT WORK WITH A TRAVELING CHARACTER
3.1. For the purposes of these Regulations, business trips are recognized as trips (or other movements) of employees whose permanent work is of a traveling nature, made by them on behalf of the employer to perform work stipulated by the employment contract. These business trips are not business trips.
3.2. The basis for sending an employee on a business trip is a written order from the Employer (the person authorized by him):
Compensation for traveling employees
senior consultant at VnesheconomAudit Group of Companies
There are certain categories of employees whose permanent work is traveling in nature or is carried out on the road. According to the norms of the Labor Code, the employer is obliged to reimburse them for expenses associated with business trips. The commentary letter states that compensation amounts for employees whose permanent work is traveling in nature are not subject to personal income tax within the limits established by the collective agreement or local regulations. Such costs can also be taken into account for profit tax purposes. (LETTER OF THE MINISTRY OF FINANCE OF THE RF dated October 25, 2013 No. 03-04-06/45182)
Traveling nature of work: legal regulation
The Labor Code operates with the concept of traveling nature of work, but does not contain its specific definition. What kind of work, then, is considered traveling?
The courts have repeatedly noted that this is a job that requires constant business travel. That is, the employee performs work outside the office. This conclusion was reached, for example, by the Federal Antimonopoly Service of the North-Western District in its resolution dated December 6, 2004 No. A26-8850/03-21. Thus, the work of a driver or courier is recognized as a traveling job.
Specialists from the Ministry of Health and Social Development of Russia, in a letter dated September 18, 2009 No. 22-2-3644, indicated that since the current legislation does not contain the concept of traveling work, the decision on classifying a particular job as traveling is made by the organization independently.
For some industries, such as construction, the definition of traveling work is enshrined in industry agreements.
The Federal Industry Agreement* provides the following definition: the traveling nature of work in construction involves performing it at sites located at a considerable distance from the location of the organization, and therefore employees travel during non-working hours from the location of the employer (collection point) to the place of work at object and back.
* Federal Industry Agreement on Construction and Construction Materials Industry Russian Federation for 2011-2013.
Please note that the traveling nature of work should not be confused with business trips - trips by an employee by order of the employer for a specific period to carry out an official assignment outside the place of permanent work.
Article 166 of the Labor Code of the Russian Federation directly states that business trips of persons whose permanent work is carried out on the road or is of a traveling nature are not recognized as business trips.
Thus, the traveling nature of the work involves performing job duties outside the office. The legislation does not contain any clearer wording. The organization independently (taking into account the specifics of its activities) establishes a list of employees whose work is traveling in nature.
If the employer finds it difficult to answer the question whether the activities of employees occupying certain positions are work of a traveling nature, specialists from the main financial department recommend submitting a request to the Ministry of Labor and social protection RF.
Guarantees and compensation when traveling
For personnel with a traveling nature of work, the Labor Code provides for a number of additional guarantees and compensations.
So, if the work is of a traveling nature, then an allowance may be paid on the basis of an employment contract or local regulatory act.
When establishing the amount of such an allowance, you must be guided by:
If these documents do not apply to the employer, then he has the right to establish an allowance for the traveling nature of work in a local regulation.
In addition, in accordance with Article 168.1 of the Labor Code of the Russian Federation, the employer is obliged to reimburse such employees for the following expenses:
That is, organizations can compensate for any employee expenses associated with traveling work.
The list of expenses and amounts that the organization is willing to compensate employees for the traveling nature of their work must be specified in a local regulatory act, collective agreement or employment agreement.
Documenting
Let's consider what documents the employer needs to prepare in order for the payment of compensation to those individuals whose work is of a traveling nature to be recognized as justified.
1. Employment contract. In accordance with Article 57 of the Labor Code of the Russian Federation, the condition regarding the traveling nature of the work must be indicated in the employment contract. In addition, the traveling nature of the work also needs to be enshrined in the employee’s job description.
2. Regulations on the traveling nature of the work. According to Article 168.1 of the Labor Code of the Russian Federation, the list of professions and positions with a traveling nature of work is established by a collective agreement, agreements, local regulations, such as the Regulations on the traveling nature of work. It provides a list of jobs, professions and positions of a traveling nature, regulates the procedure and amount of reimbursement of expenses associated with business trips, as well as the procedure for registering trips and forms of documents. The regulation is approved and put into effect by order of the employer.
3. Job descriptions. In the job descriptions of those specialists for whom the organization compensates expenses associated with business trips, it is necessary to indicate that their permanent work is of a traveling nature. And in this case, payment for travel, accommodation and daily allowance will be considered a reasonable expense.
4. Documents confirming expenses. The cost of travel and accommodation must be confirmed by transport tickets and hotel bills. Daily allowances are issued for each day of a business trip, so you should draw up an order specifying how many days the business trip will last.
Personal income tax: taxation procedure for compensation of expenses
In accordance with paragraph 3 of Article 217 of the Tax Code of the Russian Federation, all types of compensation payments established by law, which are related to the taxpayer’s performance of labor duties. This category of non-taxable payments also includes amounts for reimbursement of expenses for personnel with a traveling nature of work.
As noted above, Article 168.1 of the Labor Code of the Russian Federation contains a list of costs that the employer is obliged to compensate to the employee. Let us remind you that in a collective or labor agreement or other local regulatory act, the employer establishes a specific list of reimbursable expenses, as well as the amount of reimbursement.
Thus, as the main financial department reports in the commented letter, payments aimed at reimbursement of expenses associated with business trips of employees whose work is traveling in nature are not subject to income tax individuals in the amounts established by agreements, labor or collective agreements or other local acts organizations.
Income tax: possibility of recognizing reimbursement amounts as expenses
When asked about the possibility of recognizing reimbursement of expenses associated with business trips as expenses taken into account for profit tax purposes, the Russian Ministry of Finance gives a positive answer. And again, it indicates that only compensation provided for in agreements or local regulations can be taken into account in expenses.
The amounts of compensation, according to officials of the main financial department, are subject to inclusion in other expenses on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.
Worker on the road day after day
Often, an organization has employees whose permanent work is carried out on the road or has a traveling (mobile) nature. As a rule, companies compensate such employees for expenses associated with business trips. To take these expenses into account when calculating income tax, you need to correctly complete all the necessary documentation. We will tell you how to do this, as well as the features of accounting and taxation of such expenses in the article.
Popular on topic
The procedure and amount of reimbursement of expenses arising if permanent work is carried out on the road or has a traveling (mobile) nature are regulated by the Labor Code.
The employer is obliged to reimburse the following types of expenses (Part 1 of Article 168.1 of the Labor Code of the Russian Federation):
Compensation for traveling nature of work
In addition to the rules governing the reimbursement of traveling expenses, it is possible to establish a premium (additional payment) to wages for a special, for example traveling, nature of work (Part 1 of Article 129 of the Labor Code of the Russian Federation). This may be a fixed amount, or a percentage of the official salary, or a value depending on the employee’s output. The bonus can be set in the wage regulations. in a collective or labor agreement.
Regardless of the type of work (on the road, traveling or mobile), the costs associated with their implementation are reflected in tax and accounting uniform procedure. The nature of the work performed affects the preparation of internal documents regulating the procedure for reimbursement of expenses. The employer or the parties to the collective agreement determine a specific list of expenses, as well as the amount and procedure for their reimbursement (Part 2 of Article 168.1 of the Labor Code of the Russian Federation).
The nature of the work determines the list of reimbursable costs
To determine the list of costs in connection with work on the road, the traveling and mobile nature of the work, let’s figure out what the differences between them are.
As a rule, traveling is understood as work, the performance of which is directly related to movement through one or more populated areas or from one populated area to another. Employees whose work is traveling in nature include couriers, on-call technicians (adjusters), advertising and sales agents. Obviously, these categories of workers may have travel expenses.
Traveling work should be distinguished from work performed on the road, since in the first case the employee has the opportunity to return to his place of residence every day, but in the second - not. Note that work on the road is performed while a vehicle is moving. For example, passenger train conductors, flight attendants, freight forwarders, and truck drivers work on the road. This type of work requires payment of daily allowance and payment for accommodation.
Mobile work is associated with frequent changes of the workplace (place of performance of the labor function), which is any territory. Mobile work includes, for example, the work of builders, loggers, security guards (private security, departmental and private security) etc. In this case, the composition of expenses may include full list: for travel, daily allowances, for accommodation, etc.
In order to be able to make such expenses and take them into account when calculating income tax, the employer is obliged to correctly draw up a number of documents (clause 1 of Article 252 of the Tax Code of the Russian Federation).
Preparation of documentation on the traveling nature of work
The condition that the work of individual employees is related to business trips must be fixed in the following documents:
Section of a collective agreement or separate provision
about business trips
First of all, it is necessary to determine and record a list of jobs, professions or positions of employees whose permanent work involves business travel. It is better to present this list as an appendix to the main regulatory document(since it can be supplemented or reduced more often than the position changes).
The regulations (section of the collective agreement) establish a list of reimbursable expenses depending on the nature of the work and job responsibilities of the employees. Part 1 of Article 168.1 of the Labor Code makes it possible to expand this list without restrictions. However, it is necessary that the reimbursed expenses be economically justified (clause 1 of Article 252 of the Tax Code of the Russian Federation).
The regulation should also define the procedure for reimbursing the employee’s expenses and, if necessary, establish their amount.
Please note that when determining the taxable base for income tax, the amount of expenses reimbursed to employees whose permanent work involves business travel is not limited. That is, the employer or the parties to the collective agreement can establish any procedure for compensation and the amount of expenses for these purposes.
The regulation (section of the collective agreement) must contain a description of the procedure for submitting reports on the implementation and confirmation by the employee of expenses related to business trips.
Example 1
Argus LLC provides services for the delivery and maintenance of goods, so some of the organization’s employees (couriers, forwarders, customer service managers, drivers) work involves traveling. It is necessary to draw up a provision for reimbursement of expenses associated with business trips.
SOLUTION. The position and list of jobs, professions or positions of employees whose permanent work is related to business trips are given on p. 51 and 53.
Employment contract on the traveling nature of work
In order for an employee to have the right to reimbursement of expenses associated with business trips, as well as to receive an appropriate bonus, the employment contract must indicate that his work is of a special, for example traveling, nature (Part 2 of Article 57 of the Labor Code of the Russian Federation). The same point should be contained in the job description. In addition, the employment contract makes reference to a provision or section of the collective agreement, which describes the procedure, amounts and conditions for reimbursement of expenses associated with business trips, and the appointment of a salary supplement.
Sample Regulations on the traveling nature of work
Position
on the procedure for reimbursement of expenses related to official
travel for Argus LLC employees, permanent work
which has a traveling nature
Moscow
1. These Regulations regulate the procedure for reimbursement of expenses to employees whose work is defined as traveling.
2. The provision applies to all employees of Argus LLC whose permanent work is traveling.
4. The list of jobs, professions and positions of employees specified in paragraph 2 of the Regulations is given in Appendix No. 1 to the Regulations.
5. To fulfill their official duties, employees whose work is traveling in nature, by decision of the manager, are given an advance against upcoming expenses for business trips. The order indicates the amount of the advance given to the employee, as well as the date when the employee must report for the use of the advance.
6. The employer pays:
1) daily allowance for each day of a business trip, including weekends and holidays, in the amount of 900 rubles. per day - for forwarders, customer service managers and drivers. For business trips to settlements from where the employee has the opportunity to return daily to his place of permanent residence, daily allowances are not paid.
2) expenses for renting residential premises (according to actual documented costs, but not more than 2,500 rubles per day) - for forwarders, customer service managers and drivers
3) office expenses (according to actual documented costs) - to account managers.
4) travel expenses:
7. The employees listed in paragraph 2 of the Regulations are required to draw up an advance report once a month in form No. AO-1 Advance report, approved by Resolution of the State Statistics Committee of Russia dated 01.08.2001 No. 55, on expenses for business trips. All documents confirming expenses must be attached to the report. Expenses incurred by employees in connection with business travel are paid after the report is approved by the head of Argus LLC.
CEO
LLC Argus Varfolomeev V.G. Varfolomeev
Should I register every departure?
Business trips of employees whose permanent work is of a traveling (mobile) nature or is carried out on the road are not recognized as business trips (Part 1 of Article 166 of the Labor Code of the Russian Federation). And if so, it is not necessary to issue an order to send an employee on a business trip in form No. T-9 or T-9a, issue a travel certificate in form No. T-10 and an official assignment of the organization2 for each trip.
An order is needed. If an employee is sent on a multi-day business trip, the order is drawn up in any form, indicating the number of days of the trip. If an employee’s travels last more than one day, then it would be useful to draw up a work assignment, indicating in it where the employee is traveling and for what purpose. The text of the job assignment can become part of the order or its appendix. It will be useful for recognizing the amount of daily allowance in tax accounting. You can compose it in any form.
No order needed. If an employee sent on a business trip has the opportunity to return to his place of residence every day, for example, a courier or forwarder, there is no need to document each of his departures with a separate order and official assignment. It is enough to describe the content of his work in the job description, and the procedure for reporting expenses related to business trips - in the regulations or section of the collective agreement.
Sample form of Appendix No. 1 to the Regulations on the traveling nature of work
Appendix No. 1
List of works, professions and positions of workers
Argus LLC, whose permanent work
has a traveling character
Travel and entertainment expenses
Chapter 8 Special conditions or nature of work 8.1. Traveling nature of work
The traveling nature of work is always associated with certain expenses that employers are required to compensate. In this case, compensation can be made in the form of a salary supplement or in the form of compensation for expenses.
Let's consider these payments for tax purposes and the procedure for their reflection in accounting, as well as the employer's liability in case of non-payment.
Article 168.1 of the Labor Code of the Russian Federation establishes that for employees whose permanent work is carried out on the road or has a traveling nature, the employer compensates for the following related to business trips:
Travel expenses
Expenses for renting residential premises
Additional expenses associated with living outside the place of permanent residence (daily allowance, field allowance)
Other expenses incurred by employees with the permission or knowledge of the employer.
The amount and procedure for reimbursement of expenses associated with business trips of employees, as well as the list of jobs, professions, and positions of these employees are established by a collective agreement, agreements, and local regulations. The amount and procedure for reimbursement of these expenses may also be established by the employment contract.
Thus, the Labor Code of the Russian Federation guarantees reimbursement (compensation) of expenses to employees whose activities involve constant travel.
In Art. 57 of the Labor Code of the Russian Federation establishes that when hiring an employee whose permanent work is of a traveling nature, the employer is obliged to include this condition into the employment contract.
At the same time, despite the fact that the Labor Code of the Russian Federation does not contain any mention of a job description, it is an important document, the content of which determines not only the employee’s labor function, the range of job responsibilities, the limits of responsibility, but also qualification requirements requirements for the position.
Since the procedure for drawing up job descriptions is not regulated by regulatory legal acts, the employer independently decides in what form it will be drawn up. A job description can be an appendix to an employment contract, or it can be approved as an independent document.
As stated in the Letter of the Federal Tax Service of Russia for Moscow dated June 30, 2008 N 20-12/061153, the employer has the right to establish the procedure and amount of reimbursement of travel expenses for an employee whose permanent work is of a traveling nature, in the annex to the employment contract, which will be an integral part of it, without approval of the corresponding job description as an independent document.
Currently, labor legislation does not disclose the concept of “traveling work”, however, we can say that these are official trips of employees to permanent basis. Such workers include drivers, couriers, forwarders, sales representatives, passenger train conductors, flight attendants, and so on.
At the same time, Art. 166 of the Labor Code of the Russian Federation clarifies that business trips of employees whose permanent work is carried out on the road or is of a traveling nature are not recognized as business trips.
It follows that compensation for employee expenses cannot be made on the basis of a travel certificate (Letter of the Ministry of Finance of Russia dated April 19, 2007 N 03-03-06/1/250).
In Letter of the Ministry of Finance of Russia dated August 18, 2008 N 03-03-05/87 it is noted that the Labor Code of the Russian Federation distinguishes two types of compensation payments. One of them combines compensation payments related to special conditions labor. Such compensation, according to Art. Section 129 6 “Payment and labor standards” of the Labor Code of the Russian Federation are elements of remuneration.
The second type of compensation is defined in Art. 164 of the Labor Code of the Russian Federation, according to which compensation means cash payments established for the purpose of reimbursing employees for costs associated with the performance of their labor duties or other duties provided for by federal law. These payments are not included in the remuneration system; they are compensation for the employee’s expenses associated with the performance of work duties.
Taking into account the above, reimbursement of expenses to employees, in accordance with Art. 168.1 of the Labor Code of the Russian Federation, refers to compensation for costs associated with the performance of labor duties.
And as stated in the Letter of the Ministry of Finance of Russia dated May 7, 2008 N 03-03-06/1/302, these costs can be included in labor costs in the amount and in accordance with the procedure established by labor and (or) collective contracts, agreements, local regulations.
Thus, if for daily allowances paid in accordance with Art. 168.1 of the Labor Code of the Russian Federation, tax legislation does not establish any restrictions, then daily allowances are also included in labor costs in the full amount established by the employment contract, and are not subject to standardization for profit tax purposes.
A similar point of view is expressed in Letters of the Federal Tax Service of Russia for Moscow dated December 18, 2007 N 19-11/120975, Ministry of Finance of Russia dated October 25, 2007 N 03-03-06/1/735.
However, in order to take these expenses into account for income tax, the taxpayer is required to economically justify and document the expenses incurred.
According to Art. 252 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), documented expenses mean expenses confirmed by:
Documents drawn up in accordance with the legislation of the Russian Federation
Or documents drawn up in accordance with business customs applied in the foreign country in whose territory the relevant expenses were incurred
And (or) documents indirectly confirming the expenses incurred (including a customs declaration, business trip order, travel documents, report on work performed in accordance with the contract).
Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.
Based on paragraph 1 of Art. 9 Federal Law dated November 21, 1996 N 129-FZ “On Accounting”, all business transactions carried out by an organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted.
Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the following mandatory details:
Title of the document
Date of document preparation
Name of the organization on behalf of which the document was drawn up
Measuring business transactions in physical and monetary terms
Names of positions of persons responsible for carrying out a business transaction and the correctness of its execution
Personal signatures of these persons.
Thus, the forms of primary accounting documents independently approved by the organization, the standard forms of which are not provided in the albums of unified forms of primary accounting documentation, containing the above mandatory details, can serve as documentary evidence of expenses associated with a traveling nature (Letter of the Ministry of Finance of Russia dated June 5, 2008 N 03-03-06/1/346).
As for the UST taxation, according to paragraph 1 of Art. 236 of the Tax Code of the Russian Federation, the object of UST taxation for taxpayers - organizations are payments and other remunerations accrued in favor of individuals under employment and civil law contracts, the subject of which is the performance of work, provision of services (with the exception of remunerations paid individual entrepreneurs, lawyers, notaries engaged in private practice), as well as under copyright agreements.
In accordance with paragraphs. 2 p. 1 art. 238 of the Tax Code of the Russian Federation are not subject to taxation of all types established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies local government compensation payments (within the limits established in accordance with the legislation of the Russian Federation), related, among other things, to the performance of labor duties by an individual.
Thus, if a collective agreement, agreement, local regulations or employment contract establishes that the work of individuals in their positions is of a traveling nature, then compensation payments aimed at reimbursing the employer for expenses associated with business trips of these individuals are not subject to UST. In other cases, they are subject to taxation in the prescribed manner (Letter of the Ministry of Finance of Russia dated February 14, 2008 N 03-04-06-02/10).
The courts are of a similar opinion. Thus, in the Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated April 9, 2007 in case No. A17-3311-3312/5/2006, the court indicated that allowances for the traveling nature of work instead of daily allowances are essentially aimed at compensating employees’ expenses, therefore they are also not subject to UST. The same conclusions were made by the courts in the Determination of the Supreme Arbitration Court of the Russian Federation dated February 14, 2008 N 1421/08, the Resolution of the Federal Antimonopoly Service of the Far Eastern District dated October 17, 2007 in case No. F03-A51/07-2/3349, the Resolution of the FAS Ural district dated February 12, 2008 in case No. Ф09-4807/07-С2.
However, the Russian Ministry of Finance expresses the opposite point of view on this issue.
If an organization pays employees bonuses for the traveling nature of work (renting residential premises, travel expenses), then neither the Labor Code of the Russian Federation nor other regulatory legal acts The Russian Federation does not consider remuneration in terms of excess tariff rates (salaries) as a compensation payment.
According to Art. 129 of the Labor Code of the Russian Federation, additional payments and allowances are considered as part of the employee’s salary. Consequently, they cannot be considered as compensation, but are included in labor costs. As stated in the Letter of the Federal Tax Service of Russia for Moscow dated October 17, 2007 No. 21-11/099218@, bonuses to employees’ wages for the mobile nature of work cannot be considered as compensation. They increase wages for this category of workers. Accordingly, the effect of paragraphs. 2 p. 1 art. 238 of the Tax Code of the Russian Federation does not apply to such additional payments, and they are subject to UST taxation.
In accordance with Art. 10 of the Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation" the object of taxation of insurance premiums and the base for calculating insurance premiums are the object of taxation and the tax base for the unified social tax established by Chapter. 24 "Unified Social Tax" of the Tax Code of the Russian Federation.
Consequently, contributions to compulsory pension insurance are not paid for such compensation payments, but at the same time they are charged to allowances for the mobile and traveling nature of work in the generally established manner.
Regarding the personal income tax (hereinafter - personal income tax), in accordance with paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, all types of compensation payments (within the limits established in accordance with the legislation of the Russian Federation) established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, including those related to the performance of physical face of their work responsibilities.
In this regard, if a collective agreement, agreement, local regulations or employment contract establishes that the work of individuals in accordance with their position is of a traveling nature, then compensation payments aimed at reimbursing the employer for expenses associated with business trips of these individuals, are not subject to personal income tax (Letter of the Ministry of Finance of Russia dated August 27, 2007 N 03-03-06/3/14).
If, in exchange for daily allowances, employees are paid wage supplements for the mobile nature of the work, then they cannot be considered as compensation, since they increase the amount of wages for employees whose work is mobile and traveling in nature. Accordingly, paragraph 3 of Art. 217 of the Tax Code of the Russian Federation does not apply to such additional payments, and these allowances are subject to personal income tax taxation in the generally established manner.
Thus, based on Letters from the Ministry of Finance of Russia and the Federal Tax Service of Russia for the city of Moscow, we can conclude that the amount of compensation payments aimed at reimbursement by the employer of expenses associated with business trips of employees whose permanent work is carried out on the road or is of a traveling nature is not subject to UST and personal income tax. And allowances for the traveling nature of work are subject to Unified Social Tax and Personal Income Tax in the generally established manner, since by definition they cannot be employee expenses.
In the accounting of an organization, reimbursement of expenses for the traveling nature of work is an expense for ordinary activities on the basis of paragraphs 5, 7 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n "On approval of the Accounting Regulations "Organization's Expenses" PBU 10/99."
In accordance with Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n “On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application,” the allowance for the traveling nature of work is reflected in account 70 “Settlements with personnel for wages”, reimbursement (compensation) for employee expenses for the traveling nature of work - on account 73 "Settlements with personnel for other operations."
The accrual of the allowance is reflected in the credit of account 70 “Settlements with personnel for wages”, in correspondence with the debit of production cost accounts 20 “Main production”, 25 “General production expenses”, 26 “General expenses”, 44 “Sales expenses” and other.
The accrual of payments (compensation) is reflected in the credit of account 73 “Settlements with personnel for other operations” in correspondence with the debit of production cost accounts 20 “Main production”, 25 “General production expenses”, 26 “General expenses”, 44 “Sales expenses " and others.
Payment of compensation (compensation) is reflected in the debit of account 73 “Settlements with personnel for other operations” in correspondence with the credit of account 50 “Cash”.
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