We tell the nuances of the design of the business trip if it intersects with vacation.
When crossing leave and business trips, various situations may arise: an employee may be required during a rest, or immediately after a vacation, fly away from the place of business trip or stay on a vacation business trip. Consider the nuances of paperwork in different cases.
Business trip immediately after rest
If after the vacation the employee goes to work and immediately goes on a business trip, then it is issued according to the standard scheme. But if he goes on a business trip from the place of rest without stopping to his city, then the company must transfer him an advance payment for tickets, rental housing and daily daily rents (clause 10 of the Government Decree of October 13, 2008). At the same time, the cost of a ticket from a vacation site to a business trip and back to work is not subject to personal income tax (paragraph 3 of article, paragraph 1 of article and a letter of the Ministry of Finance of Russia dated 08.11.2013), and is taken into account in expenses for the purpose of taxation of profit, the main thing is to confirm the costs of documented.
Urgent business trip with the review of the employee from vacation
If the need arises, the employer can withdraw the employee from the vacation, including for sending on a business trip. Only for this it is necessary to obtain the consent of the employee himself (Article 125 of the Labor Code of the Russian Federation). If he is against, then nothing can be done.
The remaining days of vacation, a person can use at his discretion at any time during the current working year (you can immediately after a business trip) or attach to vacation next year. Information about the transfer of vacation must be recorded in the vacation schedule. The document can be drawn up using your form or unified No.-7.
The employee may note consent to the review from the vacation on the relevant order with the wording “I agree”. Here you can also prescribe what will happen to the unused days and how the vacation pays will be recalculated (again discussing this with the employee). The fact is that some of the vacation pay already paid for an unused period must be returned. And the employee himself chooses a convenient option for him:
- return them in cash to the cashier;
- keep them from salaries;
- Take into account at travel expenses.
The process of processing an employee on a business trip takes place according to the classical scenario: the corresponding order is drawn up and funds are paid for the road, accommodation and per diem.
If the employee decides to use the remaining days of vacation immediately after the business trip, then the company can pay him a ticket to the place of an interrupted vacation instead of the opposite, but it is impossible to take into account these costs for profit. You will also have to keep the personal income tax from this amount (letter of the Ministry of Finance dated 17.01.2017 No. 03-04-06/1546).
Who cannot be withdrawn from vacation
Article 125 of the Labor Code of the Russian Federation clearly states that it is impossible to withdraw from vacation:
- workers under the age of 18;
- pregnant women;
- employees whose work is associated with harmful and (or) dangerous working conditions.
Vacation during business trip
An employee on a business trip may need to take an unplanned vacation. This is possible in agreement with the employer. Vacation is made out in the usual order. And the business trip will have to be stopped by issuing an order to interrupt and the terms of renewal.
Vacation after a business trip
The law does not prohibit the employee to go on vacation immediately after a business trip without returning to work. As in the item above, vacation pay should be listed three days before the start of vacation. Documents confirming travel expenses and an advance report can provide an employee within three days from the date of exit to work, that is, after vacation. This is provided for in paragraph 26 of the Decree of the Government N 749. From the letter of the Ministry of Finance N 03-04-06/1546, it follows that from the amount of payment of tickets, by which the employee will go from the place of business trip to the vacation to another city, it is necessary to withhold personal income tax. And these costs cannot be included in the calculation of the tax base.
Vacation at the place of business trip
The employee may remain in the place where his business trip was held for the time of vacation. In the day of the end of the business trip, the last day before the vacation, explained the Ministry of Finance in his letter N 03-03-06/3/61516 of October 21, 2016
The costs of paying for a ticket from this city to a constant place of work after vacation are not one of the costs that reduce the tax base for income tax. This amount is also recognized as the economic benefit of the employee, and therefore it is necessary to withhold the income tax on individuals (letter of the Ministry of Finance N 03-03-06/1/47813).
Imagine that fares amounted to 15,000 rubles, a ticket from the place of work to the place of business trip – 7,000 rubles, back – 8,000 rubles. From these eight thousand you need to withhold 13% of the tax. At the same time, the employer has the right not to pay for the return ticket (letter of the Ministry of Finance dated November 20, 2014 No. 03-03-06/1/58868).
Before the start of the business trip, the employee must warn the employer about plans to take leave.
