How to arrange the traveling nature of the work of the driver. Regulations on traveling nature of work. Differences between travel and business travel

Questions of what the traveling nature of work means, how to formalize it correctly and what legal regulation established for this method of organizing labor are relevant for many Russian employers and their employees. In particular, the current legislation assumes a very wide range of differences between the traveling nature of work and business trips. Therefore, each employee or his manager should familiarize himself with the requirements of the law if job duties may involve frequent travel.

What does the traveling nature of work mean - the norms of the Labor Code of the Russian Federation and the current legislation

A clear definition of what the traveling nature of work means is not provided directly in the provisions of labor legislation. However, the mention and legal regulation associated with such a regime labor activity issues are still present in the regulations of the Labor Code of the Russian Federation and other state regulations. The Labor Code itself considers the concept of traveling labor in the provisions of the following articles:

• Art. 57. The rules set out in this article deal with the actual content of employment contracts. They oblige the employer to indicate the presence of a special nature of labor, including traveling.
• Art. 166. The provisions of the aforementioned article deal with the issues of official business trips and provide that traveling work makes it possible not to classify business trips as full-fledged business trips.
• Art. 168.1. The aforementioned article regulates the procedure for reimbursement of expenses of workers who were associated with traveling work, namely, compensation for travel, accommodation and other expenses, if any.

To eliminate legal conflicts and search for at least an approximate legally significant definition of the traveling nature of work, one has to turn to individual departmental regulations. For example, one of these documents is the Order of the Ministry of Emergency Situations No. 3 dated January 10, 2008, where traveling activities mean the performance of the duties of a worker with frequent business trips to the territory under their jurisdiction. In general, according to the opinion of leading personnel specialists and lawyers, the following features of labor activity can be signs of traveling work:

To recognize the nature of the work as traveling, at least one of the above signs is sufficient. At the same time, in many situations, the same activity, depending on the view of the manager and personnel specialists, can either be considered traveling or not be classified as such in accordance with local regulations companies.

How to correctly arrange the traveling nature of work

The legislation contains a mention of how to properly arrange the traveling nature of work. In particular, such information is available in the provisions of the aforementioned Article 57 of the Labor Code of the Russian Federation. That is, traveling activities should be directly defined directly in employment contract. In more detail, the obligations of the worker and the corresponding registration of traveling work can be defined as follows:

• Use of local regulations. The enterprise may have separate regulations, job descriptions and other documents regulating the relationship of employees with traveling functions with the employer. At the same time, these standards are mandatory for compliance with each of the parties to the relationship and should not contradict the current conditions of labor legislation.
• . Within the framework of the collective agreement, the traveling nature of the work and various appropriate guarantees to employees in connection with the conduct of the said activity may be mentioned.

Regardless of the presence or absence of provisions on the traveling nature of work in the local documents of the enterprise and the collective agreement, the employer has the right to involve in such activities only those employees with whom this nature of work is expressly stipulated in the provisions of the employment contract.

But what to do if the nature of the conduct of labor activity has changed in the course of work, when the employee’s trips were not previously provided for, and subsequently the need arose for frequent business trips of the worker? In such a situation, a mandatory change in the employment contract is assumed, which, in accordance with the requirements of the Labor Code of the Russian Federation, can only be carried out by concluding an additional agreement.

This agreement is concluded exclusively on a voluntary basis between the employer and the employee, however, if it is associated with a change in job descriptions and work organization, the employer will have the right to dismiss the employee who refused to change the employment contract after two months from the date of the change general conditions conducting activities, while offering him other vacant positions at the enterprise and subject to the employee’s refusal to occupy them, or in their direct absence.

Differences between travel and business travel

First of all, it should be remembered that although the traveling nature of work has many features in common with it, it is not an identical concept. So, the general features of this nature of labor include the obligation of the employer to provide the employee for the duration of the trip, as well as the direct separation of employees from the workplace, associated with the direct execution of the work process. However, the differences between these types of activities are quite significant. These include the following features:

• With the traveling nature of the work, the employer is not required to separately notify the employee and send him on a business trip by a separate order. Accordingly, the employee does not need to draw up a travel list and carry out other procedural procedures that are mandatory for a business trip. In the case of frequent and regular business trips, the traveling nature of the work will greatly simplify the organizational issues facing both the workers and their management.
• The legislation provides for certain restrictions on sending certain categories of employees on business trips. So, sending pregnant women and minors to them is prohibited under any circumstances. And persons with family obligations, including those raising a child under the age of three, can be sent on business trips only with their prior consent. If the employment contract provided for the traveling nature of the work, sending these categories of employees on business trips is not prohibited in any way and is the usual course of the labor process.
• Orderbusiness trips and work on the road may also differ. So, for the duration of a business trip, the employer is obliged to ensure that the employees are paid an amount not less than the average salary of the employee for each day of the business trip, as well as for the days of departure, arrival and following on a business trip. At the same time, it must be remembered that the average salary includes not only the salary or tariff rate of the employee, but also all bonuses and other payments of a stimulating and incentive nature. At the same time, during business trips as part of the itinerant nature of the work, the provision of remuneration is carried out in accordance with the standard methods established at the enterprise, without calculating the average earnings of the employee.
• The procedure for notifying an employee. The employer must notify employees in advance of the need to go on a business trip. In traveling activities, to send a worker on a trip, any order of the head of the employee or other persons to whom he reports within the framework of the service hierarchy in the organization will be sufficient.

The fact that an employee has a traveling labor relationship does not mean that he cannot be sent on business trips. Most often, traveling work is established in relation to frequent regular trips within a certain territory, and on business trips workers are sent for a longer period or outside their normal scope of work duties.

In general, comparing the traveling nature of work and business trips, it is worth noting that each of these ways of organizing business trips has both its advantages and disadvantages. For example, traveling work significantly reduces the burden on the employer and employee, but also deprives the latter of a number of social guarantees.

However, additional guarantees can be established directly by the employer and the local regulations of the enterprise. At the same time, in some cases, especially when transporting valuable goods and working with truck drivers in general, employers prefer to arrange full-fledged business trips.

Compensation for traveling nature of work

Russian legislation provides for the obligation not only to ensure the payment of workers' expenses for business trips, but also for all other business trips, including those within the traveling nature of the activity. At the same time, the procedure for paying compensations, as well as the situations in which they are paid, are strictly defined in the regulations of the Labor Code of the Russian Federation. . Thus, during traveling work, the worker has the right to compensation:

The procedure for paying compensation may provide for the provision of the employee with the necessary Money with the subsequent report of the employee on the costs, and compensation according to the settlement documents of the personal funds spent by the employee after the fact.

The legislation does not provide for additional compensations, allowances and holidays for traveling nature of work.

Often, employees of organizations travel on official business: sales representatives visit customers to negotiate the sale of goods, service engineers repair equipment at the location of customers, couriers deliver orders, etc.

The Labor Code of the Russian Federation provides for two ways to organize employee travel:

• business trips;
• itinerant nature of work.

Consider what constitutes a traveling nature of work and how to properly establish it in an organization.

WHAT IS A TRAVELING WORK?

The norms of the Labor Code of the Russian Federation on the traveling nature of work are not numerous. This is Art. 57 and 168.1 of the Labor Code of the Russian Federation. True, none of them contains either a definition of the traveling nature of the work, or an indication of who it should be established for.

Therefore, we turn to the old Soviet and newer industry regulations. For example, according to:

• Decree of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated 01.06.1989 No. 169/10-87 “On approval of the Regulations on the payment of allowances related to the mobile and traveling nature of work in construction”;
• Order of the EMERCOM of Russia No. 3 dated January 10, 2008 “On the organization of business trips for military personnel of the rescue military units of the EMERCOM of Russia and employees of the State Fire Service in the system of the Ministry Russian Federation on business civil defense, emergencies and liquidation of consequences of natural disasters”;
• Order of the Ministry of Internal Affairs of Russia dated November 15, 2011 No. 1150 "On the organization of business trips for employees of the internal affairs bodies and military personnel of the internal troops of the Ministry of Internal Affairs of the Russian Federation on the territory of the Russian Federation"

Traveling work may include:

• work in the course of which regular business trips are carried out within the service area;
• work at facilities located at a considerable distance from the location of the organization.

What professions and positions can these be? Probably any. Labor legislation does not contain restrictions.

For example, in one organization, a lawyer checks contracts all day, and in another, he goes to court every other day. Or in one organization, the HR manager is always in one office, and in another, he visits all day outlets organizations for work with personnel. Thus, which of the employees to establish the traveling nature of the work, the employer decides based on the specifics of his activity.

The employer should know difference between travel and business trip. The table shows a comparative characteristic:

If the organization employs workers with a traveling nature of work, the employer faces the following tasks:

• fix this nature of the work in the employment contract;
• to compensate employees for expenses in accordance with the norms of the law, as well as in the most beneficial way for themselves.

REIMBURSEMENT

According to Art. 168.1 of the Labor Code of the Russian Federation, for employees whose permanent work is, among other things, of a traveling nature, the employer reimburses the expenses associated with business trips, which must be confirmed by relevant documents (except per diem). Otherwise, these amounts cannot be expensed.

Law enforcement practice also indicates a different possibility of reimbursement of expenses: to simplify the workflow, the employer does not reimburse the employee for his documented expenses related to business trips, but pays a fixed allowance for the traveling nature of the work in the amount provided for by local regulations (hereinafter - LNA).

To decide which method to use, the employer must take into account not only the additional costs associated with payments (taxation, payment of insurance premiums), but also the document flow - additional document flow indirectly increases the employer's costs (payment for employees' time).

Surcharge or reimbursement according to documents?

1. Reimbursement of expenses according to documents.

This option involves reimbursement to employees of expenses actually incurred by them on the basis of travel documents. Most often used in cases of long business trips of employees to other regions and outside the Russian Federation.

The employee confirms the transportation costs with air and (or) railway tickets, bus tickets (other transport), and in the case of using personal or official vehicles - with checks, receipts, route sheets, waybills, etc.

When staying in a hotel, the supporting document will be a cash receipt or a document drawn up on a strict accountability form (clause 28 of the Rules for the provision of hotel services in the Russian Federation, approved by Decree of the Government of the Russian Federation dated 09.10.2015 No. 1085).

Documented business travel expenses are not subject to income tax individuals(personal income tax) and are not subject to insurance premiums for compulsory insurance(Letters of the Ministry of Finance of Russia dated January 22, 2015 No. 03-04-06 / 1626; Ministry of Labor of Russia dated September 30, 2014 No. 17-4 / B-462).

The employer has the right to determine independently what documents will confirm the employee's presence on a business trip and whether these trips need to be coordinated with the management. For example, the following options are possible:

1. The employee can report the need for business trips in memos, the numbers of which will need to be recorded in the memo register (may be with the immediate supervisor or responsible employee (for example, secretary)). The visa of the head on the document will be an agreement.

2. The employer in the LNA may provide that the documents damaging the trip are only travel documents, and prior approval from the management is not required.

2. Establishment of an allowance for the traveling nature of the work.

As a rule, this option is used when the employee travels mainly within the same area. In this regard, he does not incur travel and accommodation costs in other regions or abroad, transport costs are relatively small, and their size is predictable (for example, only for travel in public transport). An allowance for the traveling nature of work is paid if the employee performs work while traveling all or most of the time (for example, construction and transport organizations, couriers, freight forwarders).

The amount of the allowance is not established by the current legislation. Due to the fact that Decree of the Ministry of Labor of Russia dated 06/29/1994 No. 51, providing for the amount of these allowances, has become invalid, employers entitled on one's ownestablish any amount of such payments in LNA.

For some industries, Soviet regulatory legal acts in the part that does not contradict the Labor Code of the Russian Federation. For example:

• Decree of the Council of Ministers of the RSFSR dated 12.12.1978 No. 579 in relation to workers in river, road transport and highways established that if their work is of a traveling nature, then they are paid an allowance in the amount of 20% of the monthly official salary (tariff rate);
• Decree of the USSR State Committee for Labor and social issues and the Secretariat of the All-Union Central Council of Trade Unions dated 01.06.1989 No. 169 / 10-87, it was established that with the traveling nature of work in construction, workers should be given a 20% bonus if they are traveling 12 or more days in a month, and 15% - if less than 12 days .

You should also analyze sectoral and regional agreements (for example, clause 3.5 of the Federal Industry Agreement on the road sector for 2014-2016). If this or that agreement applies to the employer, the allowance established by him for the traveling nature of the work must be applied.

If neither Soviet regulatory legal acts, nor agreements on the employer do not apply, last the right to establish any allowance based on economic feasibility.

In the case of a surcharge, as a rule, it is assumed that its amount should compensate not only per diem, but also transport and other possible expenses. Therefore, in this situation, employees do not need to provide any documents confirming expenses, which greatly facilitates the workflow and does not require time spent on paperwork.

When registering the traveling nature of the work personnel service should be borne in mind, including and tax aspects, discuss them with financial service employer to choose the most suitable option.

3 . Combined reimbursement option.

The most correct, in our opinion, is a combined option for reimbursement of expenses - reimbursement of transportation costs and expenses for renting housing on the basis of documents, as well as establishing an allowance for reimbursement of daily allowances. This option is most fully consistent with the provisions of Art. 168.1 of the Labor Code of the Russian Federation.

WE DESIGN THE TRAVELING NATURE OF WORK

According to Art. 168 of the Labor Code of the Russian Federation, the procedure and amount of reimbursement of expenses related to business trips of employees, as well as the list of works, professions and positions of employees are established by a collective agreement, agreements, LNA.

So that the inspectors do not have questions about accounting for expenses associated with the traveling nature of the work, it is necessary:

• reflect the condition on the traveling nature of work in the employment contract with the employee (Article 57 of the Labor Code of the Russian Federation);
• approve the list of jobs, professions and positions that are traveling in nature, in a collective agreement or LNA;
• establish in the collective agreement or LNA the procedure for documentary confirmation of trips;
• prescribe the amount and procedure for paying the allowance in the labor and (or) collective agreement (Article 168.1 of the Labor Code of the Russian Federation).

Step 1Develop and approve the LNA on the traveling nature of the work

This may be a separate provision on the traveling nature of work (hereinafter referred to as the Regulation; example 1) or a section in the Internal Labor Regulations (hereinafter referred to as PWTR). Regulations and changes in the PVTR must be approved by order. Employees who are assigned the traveling nature of their work get acquainted with the LNA against signature in accordance with Art. 68 of the Labor Code of the Russian Federation.

Step 2Fix the traveling nature of the work in the employment contract

If the traveling nature of the work is established for the employee when he is hired, then this condition is immediately fixed in the employment contract. If during work, an additional agreement is concluded with the employee (example 2). In case of disagreement of the latter, the employer (if there are grounds and following the procedure) may resort to the norms of Art. 74 of the Labor Code of the Russian Federation.

Step 3 Issue an order establishing the traveling nature of the work

It seems to us that it makes sense to reflect the establishment of the traveling nature of work in the order (example 3).

If an employee is hired, then in the order for employment (in the form of No. T-1 or in the local form developed by the employer), it is necessary to indicate the nature of his work.

If the employee has already worked, then an order is issued in any form.

An order establishing the traveling nature of the work should be issued so that the relevant status of the employee becomes known to the interested officials of the employer. The content of the employment contract, which establishes the traveling nature of the work, is not open information for all employees of the organization (for example, the accountant for settlement with personnel learns about the need to charge such an employee a bonus directly from the order).

Decree of the Ministry of Labor of Russia dated June 29, 1994 No. 51 “On the norms and procedure for reimbursement of expenses when sending employees of enterprises, organizations and institutions to perform installation, commissioning, construction works, for advanced training courses, as well as for the mobile and traveling nature of work, for the production of work on a rotational basis and field work, for constant work on the road on the territory of the Russian Federation.

1. General Provisions

1.1. The Regulation on the traveling nature of work (hereinafter referred to as the Regulation) is a local regulatory act of a company with limited liability"Alpha" (hereinafter - the Company or the Employer), developed and adopted in accordance with the current labor law(Art. 8, 166, 168.1 of the Labor Code of the Russian Federation).

1.2. The traveling nature of work is established for employees who regularly perform official duties outside the organization. The list of works, professions and positions of such employees is established by order CEO.

1.3. Employees with a traveling nature of work are guaranteed the preservation of their place of work (position) and earnings, as well as reimbursement of expenses associated with the traveling nature of work:

Travel expenses;

Housing expenses;

Compensation for the traveling nature of the work in the amount established by the order of the General Director;

Other expenses incurred by the employee with the permission or knowledge of the Company.

1.4. An employee who has a traveling nature of work is subject to the general regime of working hours and rest time established in the Company.

1.5. If an employee who has a traveling nature of work is sent on a trip on a weekend or holiday, or was specially sent to work on a weekend or holiday, he is provided with another day of rest.

1.6. An employee who has a traveling nature of work may be sent on a business trip (including a foreign one), if the purpose of the trip is not directly related to his main job function (for example, participation in a meeting, exchange of experience, etc.).

2. Employees whose permanent work is traveling

2.1. The list of positions and professions of the Company's employees, whose permanent work is traveling, is established by order of the General Director.

2.2. The traveling nature of work can be established for an employee both when he is hired for a position (by profession) established by order of the General Director, and in the process of working for the Employer when transferring an employee to such a position (profession).

2.3. The conditions that determine the traveling nature of the work of a particular employee are subject to mandatory inclusion in the employment contract.

2.4. If, when concluding (changing) an employment contract with an employee holding a position (profession) stipulated by the order of the General Director, the terms of the traveling nature of the work were not included in the employment contract, then its content should be supplemented necessary conditions by agreement of the parties, concluded in writing and being an integral part of the employment contract.

2.5. The absence in an employment contract with an employee holding a position (performing work by profession) specified in the order of the General Director, of the conditions on the traveling nature of the work does not relieve the employer from providing the employee with guarantees and compensations provided for by this Regulation, when sending the employee on a business trip.

2.6. Persons for whom the traveling nature of work is contraindicated in accordance with a medical report cannot be accepted (transferred) to the work provided for by the order of the General Director.

2.7. In the event that an employee whose permanent work is of a traveling nature is identified, in accordance with the medical report, of contraindications for performing the specified work, the employee is subject to suspension from work stipulated by the employment contract and transfer to another job that is not contraindicated for him for health reasons. If the employee refuses to transfer or if the Employer does not have a relevant job, the employment contract with the employee is subject to termination in accordance with paragraph 8 of part 1 of article 77 of the Labor Code of the Russian Federation.

3. The procedure for compensating expenses associated with the traveling nature of work

3.1. An employee who has a traveling nature of work is issued a monthly itinerary sheet, the form of which is determined by a separate order of the General Director.

Registration and issuance of route sheets is carried out by the personnel department.

3.2. An employee who has a traveling nature of work is given a cash advance before the trip within the limits of the amounts due for travel, expenses for renting a dwelling, and compensation.

3.3. For the final calculation, the employee must submit a properly executed route sheet to the accounting department no later than the 5th day of the month following the reporting one. The employee attaches the relevant travel documents, receipts for payment of hotels, accommodation and other expenses to the itinerary sheet.

3.4. Compensation for the traveling nature of the work is paid in accordance with the employee's route sheet (for each day of travel).

3.5. Expenses for renting a dwelling are reimbursed to an employee who has a traveling nature of work, from the day of his arrival to the day of departure in the amount of actual costs. Within the limits, the employee's expenses for paying for additional services provided in hotels are also subject to reimbursement. The costs of renting a dwelling for the time of a forced stop on the way, confirmed by the relevant documents, shall be reimbursed in the amount provided for in this paragraph.

3.6. Travel expenses to the place of work and back to the place of permanent work are reimbursed for an employee who has a traveling nature of work in the amount of: the cost of travel by air, rail, water and by car common use(except taxi), including Additional services: service fees, user fees bedding. The employee is paid the cost of travel by public transport (except taxis) to the station, pier, airport, if they are outside the settlement.

3.7. In the event of temporary incapacity for work of an employee who has a traveling nature of work, he is paid temporary disability benefits on a general basis for the period of illness confirmed by a certificate of incapacity for work, as well as reimbursed for the costs of renting a dwelling (except when the employee is on inpatient treatment) and compensation is paid during the whole time until he has the opportunity, for health reasons, to start work or return to his place of permanent residence, but not more than two months.

4. Final provisions

4.1. This Regulation comes into force from the moment of its approval and is valid indefinitely.

4.2. This Regulation applies to labor relations that have arisen before its entry into force.

And 168.1 provides for several travel options for employees:

• Business trips - trips of specialists by order of the boss for a certain time to perform any work are related to the activities of the employee and his specialization. On a business trip, he retains his place of work and his position in the organization in which he was sent on a trip.
• The traveling nature of the work implies regular business trips or work at facilities located far from the company, firm or organization. The difference from a business trip is that they are not episodic.

But it is interesting that these legislative acts do not give an exact definition of traveling work and do not prescribe it. organizational issues. Therefore, it can be attributed to such specific activities:

• Works when an employee makes regular trips to the territory that needs his service.
• Labor at sites remote from the main enterprise.

These professions can be very different, there is no definite established list. An example is when an HR manager visits all branches of his firm to work with employees. Or when the freight forwarder has to go around different outlets to give the goods and accept applications.

We conclude an agreement

Companies with traveling employees must:

• Fix and reflect the features of such work in an employment contract with a citizen.
• Compensate in accordance with the established procedure for all expenses incurred by a person during travel.

Be sure to indicate in the employment contract that the nature of the work is supposed to be traveling. Otherwise, the involvement of an employee to travel without his consent may be recognized as a violation of labor laws.

Now let's talk about how the design takes place. By order of the director of the company, the Regulations on the traveling nature of work are approved and a plan is drawn up. The document states general provisions. Further, this is fixed in the employment contract if it is assumed that the employee will travel to work immediately after hiring. If it is necessary that an existing employee become traveling, then an additional agreement must be drawn up to his contract. You can see a sample contract.

Each employer must know that if the work of its employees is traveling in nature, then this must be clearly stated in the employment contract or in addition to it. It is also worth remembering that compensation for the costs that arise during such activities must be provided for without fail. If you follow all the rules for registration and do not violate the established procedure, then it will be possible to avoid the attention of controlling civil services.

The company often has employees traveling on official assignments. This category includes engineers who perform repair functions in customer offices, sales representatives sent to negotiate the sale of goods, drivers, couriers. According to Labor Code RF movements of employees are divided into business trips and travel type work.

Criteria for traveling work

The permanent activity of an employee, associated with his constantly made official movements, is divided into labor (Article 168 of the Labor Code of the Russian Federation):

• on an expedition;
• in the field;
• on my way;
• traveling work.

Clear definitions of the nature of the work under consideration have not been established by law, therefore, the enterprise itself establishes them, taking into account a number of defining features, when:

1. The worker spends a significant proportion of working time outside the company, while performing his actual duties.
2. The main duties of the employee include traveling.
3. Other criteria are determined by the employer on an individual basis in relation to a specific position.

By an internal regulatory document, the organization defines positions with the type of work moving (Article 168 Part 2 of the Labor Code of the Russian Federation) and fixes the service area for industrial movements.

The limit for the territory is indicated by a separate subject of the Federation or its district, a number of subjects or the entire territory of the Russian Federation.

Differences between travel and business trips

The traveling nature of work is not compatible with the concept of a business trip, which is a trip of an employee for a limited period of time on a production assignment and by order of the employer from a place of permanent employment (Article 166 of the Labor Code of the Russian Federation).

For a specialist sent on a business trip, the occupied place (position) and the average salary with compensation are retained:

• travel expenses;
• costs of paying for a place of residence;
• other expenses when not in the place of permanent residence (daily allowance);
• costs approved by the management of the enterprise (mobile communications).

To arrange a business trip, an order is issued at the enterprise, an official assignment and a certificate (travel permit) are issued to the employee. The seconded person receives money in advance for expenses (travel, accommodation, daily allowance). Upon returning from a business trip, the employee submits a report on the work done, on the amounts spent and attaches documents for all types of expenses.

In contrast to the periodic nature of business trips (as needed), traveling activity is an integral element labor function employee and is permanent. The conditions that determine the specified nature of labor are necessarily reflected in labor agreement parties (Article 57 of the Labor Code of the Russian Federation).

Attention! All trips within the execution official duties are paid according to the salary agreed during the execution of the employment contract. Payment according to average earnings applies only to business trips (Article 167 of the Labor Code of the Russian Federation).

If an employee registered for work with a mobile nature within one locality is sent to another city on business of the enterprise, the movement must be registered as a business trip.

What documents will need to be issued

The presence in the company of employees with a traveling option of work raises the issues of documenting the specified type of activity and compensating the expenses incurred by the employee in accordance with the norms of the law.

Options for fixing the category of work associated with constant movement (Article 168 of the Labor Code of the Russian Federation):

• contract of employment;
• agreement with the team;
• local (separate) normative act (LNA).

For the correct accounting of expenses for the mobile version of labor, it is necessary:

• introduce a condition on the type of employment in an employment contract (Article 57 of the Labor Code of the Russian Federation);
• approve the list of relevant positions and works in the contract with the team or LNA;
• provide for the conditions for documentary confirmation of trips (in the contract, LNA);
• determine the amount and terms of payment of allowances (Article 168 of the Labor Code of the Russian Federation).

Establishing allowances is a right, but not an obligation of the enterprise administration, except for situations stipulated in legislation or industry agreements.

Registration procedure

The Regulation on the type of employment may be in the form of a separate document or be an addition to the Company's Rules of Procedure. In any form, the document must be approved by the order of the management. Employees of the organization for which the type of employment in question is established must familiarize themselves with the document and sign with their own hands (Article 68 of the Labor Code of the Russian Federation).

If the traveling employment option is established for the worker when he is registered with the company, then this requirement is fixed by a clause of the labor contract. If such a need arose already in the course of the employee's activities, then the condition is formalized by an additional agreement to the contract. In case of disagreement of the employee and with full legal observance of the procedure, the administration of the enterprise has the right to use the norms of the Labor Code of the Russian Federation (Article 74) up to termination labor relations sides.

The type of employment should also be reflected in the order for admission (when a new employee enters) and the order in any form (for an existing employee).

An order to establish the type of activity is necessary to notify the relevant status of certain officials. The text of the employment contract does not apply to open information, therefore, for example, the accountant learns about the need to accrue an allowance to the employee directly from the order.

Orders in connection with traveling activities

In the organization, the list of positions assigned to the traveling type of work may be subject to adjustments. In order not to change the Regulation as a whole, it is allowed to determine such a list by a special order of the management.

The procedure for accounting for trips and document flow is established by the enterprise independently (as opposed to a business trip). As a sample, service assignment forms or traveler's certificates (for developing a route sheet) can be used.

In any executed document, the signature of the management and the signature of the employee are required.

Attention! An order to send an employee with a traveling nature of work on a business trip is not issued.

If movement in the service is carried out on the company's vehicles, then it is obligatory to issue a waybill (in one copy) issued to the driver (against receipt).

Mandatory items of travel documents (Order of the Ministry of Transport of the Russian Federation No. 152):

• document number, its name;
• validity period of the document;
• information about the owner of the car;
• data of the driver of the vehicle;
• vehicle data.

It is obligatory to affix the date of issue, seal and stamp of the organization that owns the vehicle.

The waybill is registered in a special journal, the period of storage of which in the organization must be at least 5 years. It is also desirable to register official assignments with marks about the destination, purpose, time of arrival at the objects.

A documented mobile type of employment affects the reduction of the company's administrative costs, and in a number of situations - the reduction of travel expenses and employee remuneration.

An example of an order to approve the list of positions

Limited Liability Company AAA (LLC AAA)

Moscow

Order No. 1001-P
on the approval of the positions of employees,
whose permanent work is traveling

Guided by Art. 168.1 of the Labor Code of the Russian Federation,

I order:

Establish the traveling nature of work for employees hired and re-hired for the following positions:
- courier;
- driver;
- insurance agent;
- legal assistant.

General Director _________ / Ivanov A.A. /

Travel reimbursement

For permanent work that has a traveling type, there are two options for reimbursement.

1. Expenses for movements confirmed by documents are returned, excluding daily allowances (Article 168 of the Labor Code of the Russian Federation). Otherwise, these amounts will not be expensed.
2. Cost compensation does not provide for the payment to the employee of the expenses confirmed by him, but the payment of a fixed allowance for the traveling nature of the work, the amount of which is provided for by the LNA.

The company, choosing one of the options, must take into account not only the associated costs of taxation and insurance premiums, but also additional paperwork that increases the company's costs indirectly through the payment of workers' time.

Reimbursement of expenses in the traveling nature of work according to official documents is more often required for long business trips of employees to other regions or outside the country.

• Transportation costs are confirmed by tickets for the type of transport used, and when traveling by personal or company car - by waybills, receipts.
• Accommodation is confirmed cashier's check or a strict accountability document.

Management independently decides which documents to take into account to confirm that an employee is on a business trip, and whether coordination with management is required for such trips.

The introduction of an allowance for a mobile type of activity is applicable if the employee travels mainly within the same locality (one locality). It does not have travel and accommodation costs in other regions or abroad of the Russian Federation, and transport costs are relatively small, their size is known (if, for example, it is claimed only for travel in public transport). The allowance is paid to an employee who performs work while traveling during all or most of his working time.

Another option for reimbursement of expenses is allowed - combined. With this method, reimbursement of expenses for transport, renting housing and other expenses incurred by workers with the knowledge of management is carried out according to supporting documents, and daily expenses are reimbursed at the expense of a surcharge (Article 168.1 of the Labor Code of the Russian Federation).

Amount of compensation

The amount of the allowance is not regulated by law, employers have the right to independently determine the amount of allowances, taking into account economic feasibility and fixing them in the LNA.

In some industries related to river, road transport and highways, an additional 20% of the salary is paid, in construction the amount of compensation is 15% -20%, depending on the number of days traveled.

It is assumed that the additional amount should compensate for transport, daily and other possible expenses. Therefore, with such payments, those receiving them are not required to provide documents confirming the expenses. This payment option facilitates the workflow and does not provide for additional time spent on paperwork.

Taxation of travel expenses

Documented expenses for business trips are not subject to personal income tax in the form of personal income tax and insurance premiums (Letter of the Ministry of Finance of the Russian Federation No. 03-04-06 / 1626, 01.22.2015). There is no imposition of mandatory payments on these amounts, because the payment is of a compensatory nature and is associated with the performance by the worker of duties according to his job description (Article 217 of the Tax Code of the Russian Federation).

At the same time, a note on the nature of employment and payment (compensation) in the agreement, collective agreement, internal acts is obligatory. Payment is not subject to personal income tax in amounts limited by internal documents of the company or contracts (Article 217 of the Tax Code of the Russian Federation).

Payments are exempt from insurance premiums within the limits determined by collective or employment agreements, regulatory acts of the organization (Letter of the FSS of the Russian Federation No.

Attention! Per diems paid for traveling employment may exceed the amount established for business trips. They are not subject to income tax in full, as business trips are not recognized as business trips and are not subject to the established limit.

An enterprise is not obliged to have a separate structure, create specially and register with the tax authority in the area where its specialist with a traveling nature of employment performs the obligations stipulated by the contract (Letters of the Ministry of Finance of the Russian Federation No. 03-02-07 / 1-50 dated 03.01. 02-07/1/18634 dated 05/24/2013). Workplace an employee is considered equipped if the conditions necessary for the normal performance of official duties are available.

The importance of correct documentation

The management of the company should pay attention to the correctness of the paperwork, since the payments or allowances due depending on the specific nature of the work depend on this.

In a situation where the type of activity is not specified in the employment contract, but its documentary evidence is provided, judgment may recognize it as such.

Example

Ivan Fedorov, who worked at Stroy CJSC as a driver, applied to the court to pay the debt for wages and daily allowance for the time spent on business trips.

The court found that Fedorov worked under an agreement that, in addition to working at the main place of employment, provided for the performance of labor duties in separate structures of the JSC.

The applicant was denied a per diem allowance (Decision of the Moscow Court in case No. 33-24126, 25.10.2011).

Despite the fact that the contract does not specify the special nature of Fedorov's work, in fact his employment was of a traveling nature. In confirmation were taken waybills, along which the employee moved daily between different points, being all the time on the road.

Permanent movements between the points specified in the contract, or traveling activities are not recognized as business trips (Article 166 of the Labor Code of the Russian Federation). The work of a company transport driver does not apply to business trips; in the employment contract, Fedorov's obligation to carry out business trips to the divisions of the CJSC was clearly indicated.

The judicial board did not change the decision of the regional court.

Benefits of traveling employment

The nature of the work of an employee traveling has certain advantages for the company, expressed in the following points:

1. Reducing the workflow for business trips reduces their administration.
2. It facilitates the accounting of working time and the calculation of payment, since there is no need to maintain advance reports. It turns out a more accurate assessment of the upcoming overall costs of wages.
3. Labor costs are decreasing. Instead of the average earnings accrued on business trips, the worker is paid official salary. If there are additional payments to the salary, its value will be lower than the average earnings.

The enterprise receives tax advantages due to the absence of the need to create separate subdivision in the locality (territory) where the employee of the company is employed.