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On approval of the procedure and forms of accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded. New forms of accounting for seconded workers

the Russian Federation

ORDER of the Ministry of Health and Social Development of the Russian Federation of September 11, 2009 N 739n "ON APPROVAL OF THE PROCEDURE AND FORMS OF REGISTRATION OF EMPLOYEES LEAVING ON BUSINESS BUSINESS FROM THE SENDING ORGANIZATION AND ARRIVED TO THE ORGANIZATION TO WHICH THEY ARE SECONDED"

In accordance with paragraph 8 of the Regulations on the peculiarities of sending employees on business trips, approved by the Government Decree Russian Federation dated October 13, 2008 N 749 "On the peculiarities of sending employees on business trips" (Collected Legislation of the Russian Federation, 2008, N 42, art. 4821), I order:

Approve:

The procedure for accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded, in accordance with Appendix No. 1;

The form of the register of employees leaving on business trips from the sending organization, in accordance with Appendix No. 2;

the form of the register of employees who arrived at the organization to which they are seconded, in accordance with Appendix No. 3.

T.A.GOLIKOVA

Appendix No. 1
to the Order
Ministry of Health and Social Development of Russia

1. Accounting for employees leaving on business trips (hereinafter referred to as business trips) from the sending organization (hereinafter referred to as the seconded employee) is kept in the register of employees leaving on business trips from the sending organization (hereinafter referred to as the exit journal), the form of which is provided for in Appendix No. 2 .

2. The exit journal contains information about the last name, first name and patronymic of the seconded employee, the date and number of the travel certificate, the name of the organization to which the employee is seconded, and the destination.

3. Accounting for employees who arrived at the organization to which they are seconded is kept in the register of employees who arrived at the organization to which they are seconded (hereinafter referred to as the arrival log), the form of which is provided for in Appendix No. 3.

4. The arrival log contains information about the last name, first name and patronymic of the employee who arrived at the organization to which he was seconded, the name of the organization that issued the travel certificate, the date of arrival and the date of departure.

5. The employer or a person authorized by him by order (instruction) appoints an employee of the organization responsible for maintaining the log of departure and arrival log, as well as for making notes in travel certificates.

6. The employer or a person authorized by him is obliged to ensure the storage of the log of departure and the log of arrival for 5 years from the date of their registration in the prescribed manner.

Appendix No. 2
to the Order
Ministry of Health and Social Development of Russia
dated September 11, 2009 N 739n

N p / pSurname, name and patronymic of the seconded workerDate and number of the travel documentPlace of business trip
name of companydestination

REGISTRATION OF EMPLOYEES LEAVING ON BUSINESS TRAVEL

FROM THE COMMANDING ORGANIZATION AND ARRIVED TO THE ORGANIZATION,

WHERE THEY ARE SENT TO

accounting for employees leaving on business trips

from the sending organization

(name of company)

accounting for employees who arrived at the organization,

to which they are assigned

___________________________________________________________

(name of company)

Judicial practice and legislation - Order of the Ministry of Health and Social Development of the Russian Federation of September 11, 2009 N 739n On approval of the Procedure and forms for recording employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded

- a register of employees leaving on business trips from the sending organization (Appendix N 2 to the Order of the Ministry of Health and Social Development of Russia dated September 11, 2009 N 739n "On approval of the procedure and forms for registering employees leaving on business trips from the sending organization and arriving in the organization to which they seconded" (hereinafter - Order of the Ministry of Health and Social Development of Russia N 739n);


By Order No. 646n dated September 17, 2015, the Ministry of Labor of Russia canceled Order No. 739n dated September 11, 2009 of the Ministry of Health and Social Development of the Russian Federation (hereinafter - Order No. 739n), which approved the forms of accounting journals for seconded workers and the procedure for filling them out.

Recall that Decree of the Government of the Russian Federation of July 29, 2015 No. 771 canceled paragraph 8 of the Regulations on the peculiarities of sending an employee on a business trip (approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749). This rule obligated the employer to fill out a register of employees leaving on business trips and a register of employees who arrived on a business trip to the employer. As of 08/08/2015, it has been cancelled.

See the comment for more on this.

At the same time, the forms of accounting journals for seconded workers approved by Order No. 739n and the procedure for filling them out are still in force. But starting from October 19, 2015, when the order of the Ministry of Labor of Russia on September 17, 2015 No. 646n comes into force, these forms will also become invalid.

Note that organizations that filled out business traveler registers after 08/08/2015 can continue to keep them after 10/19/2015. To do this, they need to fix the forms, the order in which these logs are filled out, and the obligation to maintain them in the local normative act(for example, a travel policy).

For more information about business trips, see the HR Handbook.

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    • Order of the Ministry of Health and Social Development of the Russian Federation of 19.12.2008 N 739n "On Amendments to the Order of the Ministry of Health and Social Development of the Russian Federation of December 29, 2007 N 818" On approval of a list of types of payments of a stimulating nature in federal budgetary institutions and explanations on the procedure for establishing a stimulant payment IN FEDERAL BUDGET INSTITUTIONS»

    Order of the Ministry of Health and Social Development of the Russian Federation of September 11, 2009 N 739n “On Approval of the Procedure and Forms for Accounting for Employees Departing on Business Trips from the Sending Organization and Arriving at the Organization to which they are seconded” (repealed)

    Order of the Ministry of Health and social development RF
    dated September 11, 2009 N 739n
    "On Approval of the Procedure and Forms of Accounting for Employees Departing on Business Trips from the Sending Organization and Arriving at the Organization to which They Are Seconded"

    By Decree of the Government of the Russian Federation of July 29, 2015 N 771, paragraph 8 of the Regulations on the peculiarities of sending employees on business trips was declared invalid

    In accordance with paragraph 8 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749 “On the specifics of sending employees on business trips” (Collected Legislation of the Russian Federation, 2008, N 42, Art. 4821 ), I order:

    the form of the register of employees leaving on business trips from the sending organization, in accordance with Appendix No. 2;

    Organizations must keep records of posted employees.

    For this purpose, a register of employees leaving on business trips (departure journal) and a register of employees who arrived at the organization to which they are seconded (arrival journal) are formed.

    The retirement log contains the following information: full name of the seconded worker, date and number of the travel certificate, name of the organization to which the employee is sent, destination.

    The arrival log contains data on the seconded worker, the name of the organization that issued the travel certificate, the dates of arrival and departure.

    The employer appoints an employee of the organization responsible for keeping journals, as well as for putting marks in travel certificates.

    The journals are kept for 5 years from the date of issue.

    Order of the Ministry of Health and Social Development of the Russian Federation of September 11, 2009 N 739n “On Approval of the Procedure and Forms for Accounting for Employees Leaving on Business Trips from the Sending Organization and Arriving at the Organization to which they are seconded”

    Registration N 15008

    This Order shall enter into force 10 days after the date of its official publication.

    By order of the Ministry of Labor of Russia dated September 17, 2015 N 646n, this order was declared invalid

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    Order of the Ministry of Health and Social Development of the Russian Federation of 19.12.2008 N 739n "On Amendments to the Order of the Ministry of Health and Social Development of the Russian Federation of December 29, 2007 N 818" On approval of a list of types of payments of a stimulating nature in federal budgetary institutions and explanations on the procedure for establishing a stimulant payment IN FEDERAL BUDGET INSTITUTIONS»

    In connection with the adoption of Decree of the Government of the Russian Federation of August 5, 2008 N 583 "On the introduction of new wage systems for employees of federal budget institutions and federal government agencies, as well as civilian personnel of military units, institutions and divisions of federal bodies executive power, in which the law provides for military and equivalent service, the remuneration of which is currently carried out on the basis of the Unified tariff scale for the remuneration of employees of federal public institutions"(Collected Legislation of the Russian Federation, 2008, N 33, Art. 3852; N 40, Art. 4544) I order:

    Amend Order of the Ministry of Health and Social Development of the Russian Federation dated December 29, 2007 N 818 “On approval of the List of types of incentive payments in federal budgetary institutions and clarification on the procedure for establishing incentive payments in federal budgetary institutions” (registered with the Ministry of Justice of Russia 1 February 2008 N 11080), setting out the preamble of this Order in the following wording:

    “In accordance with paragraph 2 of the Regulations on the establishment of wage systems for employees of federal budgetary institutions, approved by Decree of the Government of the Russian Federation of August 5, 2008 N 583 “On the introduction of new wage systems for employees of federal budgetary institutions and federal state bodies, as well as civilian personnel military units, institutions and subdivisions of federal executive authorities, in which the law provides for military and equivalent service, the remuneration of which is currently carried out on the basis of the Unified tariff scale for remuneration of employees of federal state institutions ”(Collected Legislation of the Russian Federation, 2008, N 33, item 3852; N 40, item 4544), I order:”.

    ORDER of the Ministry of Health and Social Development of the Russian Federation of September 11, 2009 No. 739n “On Approval of the Procedure and Forms for Recording Employees Departing on Business Trips from the Sending Organization and Arriving at the Organization to which They Are Seconded” Registered in the Ministry of Justice of the Russian Federation on October 13, 2009 No. 15008

    Forms of journals for accounting for seconded workers have been approved.

    According to paragraph 8 of the regulation on the specifics of sending employees on business trips (approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749), the Ministry of Health and Social Development of the Russian Federation approved the procedure and forms for recording employees leaving on business trips and arriving at the organization to which they are seconded.

    The order establishes the following provisions:

  • the procedure for accounting for employees;
  • the form of the register of employees leaving on a business trip;
  • the form of the register of employees who arrived at the organization to which they are seconded.
  • The exit journal contains information about the last name, first name and patronymic of the seconded employee, the date and number of the travel certificate, the name of the organization to which the employee is seconded and the destination. The arrival log contains information about the last name, first name and patronymic of the employee who arrived at the organization to which he was seconded, the name of the organization that issued the travel certificate, the date of arrival and the date of departure.

    It is also established that the employer or a person authorized by him, by order (instruction), appoints an employee of the organization responsible for maintaining the log of departure and arrival log, as well as for putting marks in travel certificates.

    The employer or a person authorized by him is obliged to ensure the storage of the log of departure and the log of arrival for 5 years from the date of their registration in the prescribed manner.

    Editor's Note: The current procedure for processing documents related to the business trip of employees was approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749. According to this document, the business traveler must attach to the advance report a travel certificate, documents confirming the rental of housing and actual travel expenses, and as well as other travel expenses. Registration of other documents is not mandatory (letter of the Ministry of Finance of the Russian Federation of September 14, 2009 No. 03-03-05 / 169).

    Enters into force 10 days after the day of official publication.

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  • "Bulletin of normative acts of federal executive bodies", N 44, 02.11.2009
  • ORDER of the Ministry of Health and Social Development of the Russian Federation of September 11, 2009 N 739n “ON APPROVAL OF THE PROCEDURE AND FORMS OF ACCOUNTING FOR EMPLOYEES LEAVING ON BUSINESS BUSINESS FROM THE SENDING ORGANIZATION AND ARRIVED TO THE ORGANIZATION TO WHICH THEY ARE SECONDED”

    In accordance with paragraph 8 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749 “On the specifics of sending employees on business trips” (Collected Legislation of the Russian Federation, 2008, N 42, Art. 4821 ), I order:

    The procedure for accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded, in accordance with Appendix No. 1;

    the form of the register of employees who arrived at the organization to which they are seconded, in accordance with Appendix No. 3.

    Appendix No. 1
    to the Order
    Ministry of Health and Social Development of Russia

    1. Accounting for employees leaving on business trips (hereinafter referred to as business trips) from the sending organization (hereinafter referred to as the seconded employee) is kept in the register of employees leaving on business trips from the sending organization (hereinafter referred to as the exit journal), the form of which is provided for in Appendix No. 2 .

    2. The exit journal contains information about the last name, first name and patronymic of the seconded employee, the date and number of the travel certificate, the name of the organization to which the employee is seconded, and the destination.

    3. Accounting for employees who arrived at the organization to which they are seconded is kept in the register of employees who arrived at the organization to which they are seconded (hereinafter referred to as the arrival log), the form of which is provided for in Appendix No. 3.

    4. The arrival log contains information about the last name, first name and patronymic of the employee who arrived at the organization to which he was seconded, the name of the organization that issued the travel certificate, the date of arrival and the date of departure.

    5. The employer or a person authorized by him by order (instruction) appoints an employee of the organization responsible for maintaining the log of departure and arrival log, as well as for making notes in travel certificates.

    6. The employer or a person authorized by him is obliged to ensure the storage of the log of departure and the log of arrival for 5 years from the date of their registration in the prescribed manner.

    Appendix No. 2
    to the Order
    Ministry of Health and Social Development of Russia
    dated September 11, 2009 N 739n

    New forms of accounting for seconded workers

    Ildar Kasimov, legal adviser

    Back in October 2008, the Government of the Russian Federation instructed the Ministry of Health and Social Development of Russia to determine the procedure and forms for registering employees leaving the sending organization and arriving at the organization to which they were seconded 1 . And now this order has been fulfilled - new procedures and forms for accounting for seconded workers 2 have been approved.

    Immediately, we note that until the entry into force of the Procedure for recording employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded (hereinafter referred to as the Accounting Procedure) 3, as well as new forms of registers for employees leaving on business trips from the sending organization, as well as those who arrived at the organization to which they are seconded (hereinafter referred to as the Journals) 4 , employers will apply the forms of accounting for seconded employees approved by the USSR Ministry of Finance, the USSR State Labor Committee and the All-Union Central Council of Trade Unions back in 1988 5 . Therefore, it is not at all surprising that both the Accounting Procedure and the Journals as a whole are developed precisely on the basis of specified forms 1988 accounting. However, in this case, continuity clearly played a cruel joke with the developers of the order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n.

    The fact is that in the Journals and the Accounting Procedure, only organization, i.e entity.

    Meanwhile, a business trip is recognized as a trip of an employee by order employer on the certain period to perform an official assignment outside the place of permanent work 6 . And the employer can be not only a legal entity (organization), but also an individual who has entered into labor Relations with an employee (for example, an entrepreneur) 7 .

    It turns out that the order of the Ministry of Health and Social Development of Russia we are considering is in conflict with the norms of the Labor Code of the Russian Federation, since the legislator allows the sending of employees working for employers on a business trip - individuals.

    The way out of such an unpleasant situation is obvious - Journals and the Accounting Procedure should be distributed for all employers, including individuals (in particular, individual entrepreneurs).

    It should also be noted that the Accounting Procedure requires the employer (or a person authorized by him) to appoint an employee who will be responsible for maintaining the Journals and for putting marks on travel certificates 8. To do this, it is necessary to issue an appropriate order (order).

    In addition, the employer (a person authorized by him) is responsible for ensuring the storage of the Journals within 5 years from the date of issue in accordance with the procedure established by the legislation on archiving 9 .

    In conclusion, we will give examples of filling out the Journals.

    1) clause 8 of the Regulations on the peculiarities of sending employees on business trips, approved. Decree of the Government of the Russian Federation of October 13, 2008 No. 749

    2) order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n

    3) Appendix No. 1 to the order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n

    4) appendices No. 2, 3 to the order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n

    5) appendices No. 2, 3 to the instructions of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions dated April 7, 1988 No. 62

    6) Part 1 of Art. 166 Labor Code of the Russian Federation

    7) Part 4 of Art. 20 Labor Code of the Russian Federation

    8) p. 5 of the Procedure for accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded, approved. by order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n

    Order of the Ministry of Health and Social Development 739n

    ORDER of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n On approval of the procedure and forms for accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded

    In accordance with clause 8 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation dated October 13, 2008 No. 749 “On the specifics of sending employees on business trips” (Collected Legislation of the Russian Federation, 2008, No. 42, Art. 4821) , I order: To approve: The procedure for accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded, in accordance with Appendix 1; the form of the register of employees leaving on business trips from the sending organization, in accordance with Appendix 2; the form of the register of employees who arrived at the organization to which they are seconded, according to Appendix 3.

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In accordance with paragraph 8 of the Regulation on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749 “On the specifics of sending employees on business trips” (Collected Legislation of the Russian Federation, 2008, No. 42, Art. 4821 ), I order:

Approve:

The procedure for accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded, in accordance with Appendix No. 1;

the form of the register of employees leaving on business trips from the sending organization, in accordance with Appendix No. 2;

the form of the register of employees who arrived at the organization to which they are seconded, in accordance with Appendix No. 3.

MINISTER OF HEALTH AND SOCIAL DEVELOPMENT OF THE RUSSIAN FEDERATION
T. GOLIKOVA

APPENDIX No. 1

The procedure for accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded

1. Accounting for employees leaving on business trips (hereinafter referred to as business trips) from the sending organization (hereinafter referred to as the seconded employee) is kept in the register of employees leaving on business trips from the sending organization (hereinafter referred to as the exit journal), the form of which is provided for in Appendix No. 2 .

2. The exit journal contains information about the last name, first name and patronymic of the seconded employee, the date and number of the travel certificate, the name of the organization to which the employee is seconded, and the destination.

3. Accounting for employees who arrived at the organization to which they are seconded is kept in the register of employees who arrived at the organization to which they are seconded (hereinafter referred to as the arrival log), the form of which is provided for in Appendix No. 3.

4. The arrival log contains information about the last name, first name and patronymic of the employee who arrived at the organization to which he was seconded, the name of the organization that issued the travel certificate, the date of arrival and the date of departure.

5. The employer or a person authorized by him by order (instruction) appoints an employee of the organization responsible for maintaining the log of departure and arrival log, as well as for making notes in travel certificates.

6. The employer or a person authorized by him is obliged to ensure the storage of the log of departure and the log of arrival for 5 years from the date of their registration in the prescribed manner.

APPENDIX No. 2

accounting for employees leaving on business trips

from the sending organization

_____________________________________________________

(name of company)

No. p / p

Surname, name and patronymic
seconded worker

Date and number of the travel document

Place of business trip

name of company

destination

APPENDIX No. 3

accounting for employees who arrived at the organization,
to which they are assigned

___________________________________________

(name of company)

No. p / p

Surname, name and patronymic
seconded worker

Name of company,
issued a travel certificate

Arrival date

Retirement date

ON THE APPROVAL OF THE PROCEDURE AND FORMS OF ACCOUNTING FOR EMPLOYEES LEAVING ON BUSINESS BUSINESS FROM THE SENDING ORGANIZATION AND ARRIVAL TO THE ORGANIZATION TO WHICH THEY ARE SECONDED

Approve:

The procedure for accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded, in accordance with Appendix No. 1;

the form of the register of employees leaving on business trips from the sending organization, in accordance with Appendix No. 2;

the form of the register of employees who arrived at the organization to which they are seconded, in accordance with Appendix No. 3.

T.A.GOLIKOVA

Appendix No. 1
to the Order
Ministry of Health and Social Development of Russia

ORDER
REGISTRATION OF EMPLOYEES LEAVING ON BUSINESS BUSINESS FROM THE SENDING ORGANIZATION AND ARRIVAL TO THE ORGANIZATION TO WHICH THEY ARE SECONDED

1. Accounting for employees leaving on business trips (hereinafter referred to as business trips) from the sending organization (hereinafter referred to as the seconded employee) is kept in the register of employees leaving on business trips from the sending organization (hereinafter referred to as the exit journal), the form of which is provided for in Appendix No. 2 .

2. The exit journal contains information about the last name, first name and patronymic of the seconded employee, the date and number of the travel certificate, the name of the organization to which the employee is seconded, and the destination.

3. Accounting for employees who arrived at the organization to which they are seconded is kept in the register of employees who arrived at the organization to which they are seconded (hereinafter referred to as the arrival log), the form of which is provided for in Appendix No. 3.

4. The arrival log contains information about the last name, first name and patronymic of the employee who arrived at the organization to which he was seconded, the name of the organization that issued the travel certificate, the date of arrival and the date of departure.

5. The employer or a person authorized by him by order (instruction) appoints an employee of the organization responsible for maintaining the log of departure and arrival log, as well as for making notes in travel certificates.

6. The employer or a person authorized by him is obliged to ensure the storage of the log of departure and the log of arrival for 5 years from the date of their registration in the prescribed manner.

Appendix No. 2
to the Order
Ministry of Health and Social Development of Russia
dated September 11, 2009 N 739n

JOURNAL OF ACCOUNTING OF EMPLOYEES LEAVING ON BUSINESS BUSINESS FROM THE SENDING ORGANIZATION
_____________________________________________________
(name of company)

N p / pSurname, name and patronymic of the seconded workerDate and number of the travel documentPlace of business trip
name of companydestination

Appendix No. 3
to the Order
Ministry of Health and Social Development of Russia
dated September 11, 2009 N 739n

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