Recently, car sharing has been gaining popularity, that is, short -term rental of cars with permissible tariffing. Usually this service is used to move around the city as an alternative to a taxi or public transport. In this article, we will consider whether the employee can use car sharing during the official trip and how these costs are compensated.
How to use car sharing on a business trip
According to the Labor Code of the Russian Federation, the employer must compensate the employee for transport costs on a business trip, including car rental. At the same time, the choice of a specific method of movement by law is not regulated – therefore, the employee agrees with the employer directly about the possibility of using car sharing services.
If an employee moves around the city in a rented car, he will need to provide accounting for confirming documents, such as a lease agreement, checks for paying trips, screenshots of routes from a mobile car sharing application.
In some cases, the employee may also need to write a service note in which he should indicate the purpose of the trip, its route, cost and justify the need to use car sharing.
After standing from a business trip, the employee brings expenses on car sharing in the advance report, which, together with confirming documents, transfers to the accounting department.
How to pay for car sharing costs on a business trip
When renting a car sharing car, an employee pays for a trip through a mobile application using a bank card tied to it.
The employer can compensate for these expenses either before the start of the business trip, including them in the advance payment, or after the employee indicates the exact amount in the advance report and confirms the expenses documented.
These payments are considered targeted travel expenses during a business trip and are not taxed by personal income tax.
If employees regularly use car sharing on business trips, the company can conclude an agreement with an organization that provides such services. In this case, all trips of employees on car sharing are paid directly from the corporate account of the enterprise.
