In this article, we will answer the most common questions from workers about a business trip. We will figure out whether it is possible to finish the business trip by the vacation, in what amount the per diem is relying, whether they compensate for them during the holidays on a business trip and another.
Business trips and daily ones: what is the difference
On a business trip, the employee is issued funds for living and travel (travel), as well as for food and small expenses (daily). It will be necessary to report for the cost of travel and housing by providing an advance report. The daily employee should not report. This means that the daily per diem can not be given. The employer must pay daily advance before the start of a business trip.
Daily size in 2022
The employer decides for himself in what amount to pay per diem. But it must be taken into account that there are per diem that are not taxed. If the employee is paid the amounts more than these, you will need to pay taxes for the difference:
- 700 rubles a day on a business trip around the country;
- 2500 rubles a day on a business trip abroad;
The per diem can be issued to the head in a larger amount, provided that the organization brings income. Or if this money is paid by saving funds from the budget.
Payment for work on a business trip on weekends
If an employee works on a business trip on weekends or non -working holidays, he is paid earnings in a double -size day. There is also an option to receive payment in a single amount and take a rally on another day.
Finding a way is also a job. So, if the employee is on the road on a weekend, then he also needs to pay twice as much money for this day. If the road along the way took time from 22:00 to 06:00, for this you will also have to pay the allowance. However, you will need to pay only for the night hours on the way, and not for the whole day off.
Do I need to pay per diem on the days of official holidays?
The employer must pay per diem for each day on a business trip. Including, for non -working holidays and weekends.
The per diem is also issued for days spent on the way, or during forced stops. For example, if the trip to the destination ended at 00:25, the employee will receive the full amount of per diem in the next day.
Is the road to the airport considered part of the business trip?
The business trip is counted from the date of departure of the aircraft, train, car or bus from the place of constant work of the employee. The day of arrival on a business trip is also considered the end of the flight or a trip on a vehicle.
For example, if an employee goes on January 17 at 23:57, then the business trip will be counted from January 17.
If the business trip ends with vacation
It often happens that the employee wants to stay at the place of business trips and spend a vacation there. The employer according to the law must pay tickets back and forth, even if the employee remains on vacation at the place of business trip. However, the employee will withheld 13% of taxes from the ticket value of the ticket.
Does the organization pay for a taxi on a business trip?
This usually happens by agreement. In the TC and the provision on business trips, nothing is said about whether the employer should pay for the employee a trip by taxi or other transport. If the employee and the employer did not discuss this issue, by default, the employee spends money on the road from the per diem.
However, often in the internal acts of the company, conditions are prescribed for managers under which they can receive taxi funds.
Does the employer pay for the choice of a place on the plane?
According to this article of the Tax Code of the Russian Federation, the employer must cover the costs of the road on a business trip, including the paid choice of a place in the aircraft cabin. You can pay for the desired place in the cabin on the carrier’s website.
An electronic check in a printed form must be provided with an advance report.
Who can refuse a business trip
In the Labor Code of the Russian Federation, categories of employees are mentioned who have the right to draw up a refusal to travel on a business trip. This:
- Pregnant women;
- Workers who have not reached the age of 18 (except for employees of creative professions);
- Workers with disabilities (if a business trip falls for a treatment period);
- Employees with a student agreement;
- Registered candidates for elections.
There are also categories of employees who can be sent on a business trip upon receipt of written consent:
- Employees with young children (up to 3 years old);
- Hand lone parents with children up to 5 years old. These include both mothers and single fathers;
- Workers who take care of sick, disabled family members;
- Employees with children with disabilities.
