It often happens that a business person needs to go on a business trip to several cities at once. Many employees and accountants doubt the correctness of such a trip. For example, whether you need an order for each trip and how to pay per diem. We will talk about this in detail in our article.
Execution of a business trip to several cities
To draw up a business trip, the manager will need to create an order. It can be composed in free form, but must include:
- Company name;
- Name of the employee, his position and department;
- The timing and goals of the trip;
- A country or a city of destination.
The order must be signed by the head, sentenced and authorized.
The process of registration of a business trip to several cities It has a number of nuances.
If the employee is sent immediately to several cities and the authorities do not provide for his return at the place of main work between trips, then one order needs to be issued. The employer needs to indicate the data on the business trip: the service task, all the places of business trips and the date corresponding to the days that the employee will hold in each of the cities.
If the manager needed to send an employee on a new business trip on the day of his return from the previous one, you will have to issue an additional order for a business trip to several cities.
Payment of advance
The employer is obliged to compensate for the costs related to the performance of official obligations on a business trip. These expenses include:
- Fare;
- Payment of housing rental;
- Per diem;
- Other expenses that the employer knew about.
To get an advance on expenses, the employee writes a statement, and the accounting department makes up the cost of expenses.
The size of the per diem should be prescribed in the internal acts of the company. If an employee can return home daily, per diem is not paid.
Daily for working days is not taken into account when calculating income tax. The same applies to the daily days and days on the way.
Limits, upon reaching which per diem are taxed: 700 and 2500 rubles per day in Russia and abroad, respectively.
If the employee was on the road or worked on weekends or holidays, compensation is paid in double size. Or at the request of the employee, you can get a single compensation and an additional day of the destruction.
It must be taken into account that the company is not obliged to again pay the employee per diem for the day of departure on a new business trip, if it is a day of returning from the first business trip. This day was already paid, as the last on the first business trip.
Advance report
Upon returning from a business trip, an employee must provide an advance report within 3 days. It is needed in order to prove the fact of a business trip and report for your expenses.
Documents confirming the business trip:
- Aircraft or railway tickets;
- Checks or accounts from the hotel (should be documents of strict reporting);
- Accounts for the expenses that the leader knew about.
When overspending funds, the employer must reimburse the employee’s expenses if there is a documentary confirmation. Similarly, if the funds are not spent, the employee must return them. If the employee did not do this voluntarily, the employer has the right to subtract this amount from the employee’s salary.
If the employee returned home after the first business trip and two orders on sending a business trip were issued, then he needs to provide two advance reports.
