According to Article 168 of the Labor Code of the Russian Federation, the duties of the employer include reimbursing transport expenses on a business trip. At the same time, a trip is considered a trip to complete the task outside the place of permanent work. That is, if the employee’s work is associated with constant trips, this will not be regarded as a business trip.
Consider what travel expenses on a business trip should be compensated without fail and how to do it correctly.
What are the costs of transport on a business trip
First of all, the employer must compensate for the cost of tickets to the destination and vice versa. It can be tickets for the following modes of transport:
- Air Review (flight in the economy-class salon);
- Railway transport (travel in a compartment in a nearby train, passage in the subway);
- Road transport (except taxi);
- Water transport (travel in the cabin of the 5th level of the sea vessel, cabin of the 3rd class of a river vessel, a cabin of 1 class at a ferry crossing).
In addition, according to the Regulation on official business trips, the employer needs to pay for the employee’s travel by public transport to the station, pier or airport and vice versa, if they are behind the city.
The costs of travel in the city during business trips related to the execution of the service assignment (for example, travel from the hotel to the place of the event or business meeting) are also compensated. At the same time, the passage by taxi is reimbursed only by prior agreement with the employer.
Payment of transport expenses on a business trip
Payment of travel on a business trip is made at the expense of advance funds issued to the employee before the trip.
After returning from a business trip, the employee is obliged to provide an advance report within three days indicating the costs of the consumption, including transport. The report must be attached to tickets, checks and receipts to document your expenses.
All confirmed transportation costs are subject to compensation, which is not subject to personal income tax. If the employee for some reason did not provide confirming documents (lost or forgot to take the receipt), the passage is compensated at the minimum tariff.
In the case of a business trip by personal car, the employee compensates for gasoline and maintenance – also on the basis of checks.
In the case of a foreign trip, the employee is additionally reimbursed for expenses for drawing up a visa, medical insurance and other mandatory payments.
