The founder is spent on the company. Cost accounting
The procedure for issuing a business trip in 2020 is relevant due to the cancellation of travel certificates in 2020. Reports on the work performed and service assignments are also not used to register a business trip.
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Let's consider how to properly arrange a business trip for a manager using the new legislation.
Normative base
A business trip is only possible for persons who are in an employment relationship with an employer.
Third-party employees or civil law contractors cannot be sent on a business trip, as expenses will not be recognized as tax costs.
The main regulations that regulate the process of sending personnel on business trips, their terms are the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation of October 13, 2008 No. 749 "On the specifics of sending employees on business trips" together with the Regulation of the same name, which is applied to employees on business trips as in the territory of the Russian Federation and foreign countries.
Rules and regulations current legislation are also distributed during a business trip of the head, since he is an employee of the organization.
Purpose of travel
Service purposes are reflected in the current RF Government Resolution No. 749.
The purpose of a CEO's business trip is to fulfill his or her duties in accordance with his position to improve the performance of the organization.
The documentary basis for the trip is the order of the head in the form of a formalized memorandum.
Examples of the objectives of a director's travel abroad and within the country could be:
- starting a new project, negotiating with contractors and other contractors, concluding long-term cooperation agreements with them;
- conducting an audit of the branch if serious violations are revealed in the course of inspections by controlling government agencies from divisions of the enterprise located in another city or region. This requires the presence of a leader to resolve all controversial issues;
- searching for new opportunities for business development, holding meetings with potential partners of the enterprise, creating and implementing new business projects;
- opening of new structural units, branches or branches in other cities and countries.
The purposes of business trips are not fixed in regulatory or personnel documents. They must always be indicated either in a memo from the manager, or in.
Registration of a business trip for the head (director) in 2020
Rules and requirements
According to Art. 166 of the Labor Code of the Russian Federation, a business trip is a trip of an employee by order of the employer for a specific period to carry out business assignments outside of a permanent workplace.
A business trip meets the conditions:
- implementation of the employee's trip on behalf of the employer;
- the order is not associated with a permanent job;
- the trip is time-limited;
- an employee on the road is not doing his job, and his work is not related to travel.
How many days can the trip take?
The term of a business trip is set taking into account the specifics of the official assignment.
Today, there is no maximum travel period for a manager. Therefore, a trip can be issued for any period necessary for the execution of a service assignment.
During a business trip, the employee retains a permanent place of work and basic labor functions. Therefore, the duration of the trip should be clearly stated.
In such situations, it is said about "reasonable" terms, although this is a relative concept.
Replacement registration
The duty of the manager is to sign with employees, bring employees to disciplinary responsibility and others. These powers can be transferred temporarily or permanently to another person.
By delegating his powers, the manager transfers to the employee additional new responsibilities that need to be coordinated with him. New responsibilities need to be foreseen in the employment contract.
The transfer of the right to sign must be secured with a power of attorney (Article 185 of the Labor Code of the Russian Federation).
It is drawn up for a period of not more than 3 years, however, when the head is on a business trip, the minimum terms are set.
In the power of attorney, you can prescribe a restriction on the period of its validity. Notarization is not required.
According to Art. 185 of the Civil Code of the Russian Federation, a power of attorney is drawn up for the representation of the employer to third parties. The document specifies all the actions that the employer's representative will perform.
If it is necessary to transfer the powers of the manager for the duration of his business trip, in addition to the order on imposing duties on the employee, it is concluded with him with the conditions for performing additional work and its payment.
It is also mandatory to obtain the written consent of the employee.
After that, an order is issued to the personnel on the assignment of additional tasks.
Example of a power of attorney:
Example of drawing up a power of attorneyAn example of a transfer order:
Example orderAn example of an additional agreement:
Supplementary agreement to the employment contractThe documents
The documents with which business trips are issued in 2020 depend on the type of transport on which the manager made the trip.
The actual period of stay on the trip is set:
- when using any type of transport in the absence of travel documents - on the basis of a memo;
- in other cases - on the basis of travel documents.
The manager, within 3 working days after returning from the trip, presents the funds spent with supporting documents:
- travel expenses (, travel, etc.);
- the use of transport (bills, checks, receipts, waybills and others);
- a memo on the period of the trip.
Order
The basis for the business trip of the manager is the employer's decision.
For its execution, an order is drawn up on the direction of the trip. There is no obligatory form for it, therefore it can be developed independently or a unified form T-9 or T-9a can be applied.
The purpose is indicated in the order for a business trip, which is issued in personnel records in the above form, as well as in an arbitrary version.
The number of copies is not established by regulatory documents, therefore, at each enterprise, such orders can be multiplied exactly in the amount necessary for personnel records management.
Memo
According to the new legislation, a memo from the head about the direction on a business trip is drawn up instead of a business trip certificate. An order is drawn up on the basis of a memo.
Let's consider how to properly draw up a memo:
- The position, surname and initials of the superior manager are indicated in the upper right corner of the document.
- In the center is the title of the document "Memo".
- Under the heading, an appeal is written with a request to send the employee on a business trip. The purpose of the trip, the period of performance of official tasks are indicated.
- The date and signature of the compiler of the memo should be put under the text. The text can reflect the expected financial expenses, the specifics of the trip.
This is necessary for the correct calculation of the amount.
Example of a memo:
An example of drawing up a service (memo) note
Payment and reimbursement of expenses
According to the labor legislation, the posted employee is reimbursed for the costs:
- for travel;
- for rental housing;
- daily living expenses;
- other expenses as agreed with the employer.
The procedure and amount of their reimbursement is established in local regulatory documents employer or.
Advance report
After returning from the trip, the manager is obliged to draw up an advance report on expenses on a business trip within 3 working days with the attachment of all supporting documents.
According to this document, the final settlement of the advance payment for travel expenses issued before departure is carried out.
If less was spent than was issued, then the unspent accountable funds must be returned to the cashier.
Otherwise, if there is an overspending according to the advance report, the employee is refunded the spent personal cash... This is possible after agreement advance report with the leader.
The basis for issuing money is the expenditure cash order, the details of which are indicated in the advance report.
Food and accommodation, daily allowance
The amount of per diem depends on a business trip within the Russian Federation or.
The amount of daily payments is the same for all employees, regardless of position, length of service and age.
If the journey was carried out by a private car
When the manager chooses his or a company car for a business trip, he must draw up the following documents confirming the use of the vehicle:
- route sheet;
- paid bills, checks, receipts;
- documents confirming his following the route to the destination.
Nuances for heads of budgetary institutions
When making business trips for the heads of budgetary institutions, some difficulties may arise.
V budgetary institutions it is required to establish sources of financing for the payment of travel expenses, which can be budgetary and extrabudgetary funds (for example, grants, income from the provision of paid services, from the provision of services under economic contracts and others). In the order to send the manager on a trip, a specific source of income is indicated, at the expense of which travel expenses are paid.
Our company has just been formed. To establish industrial ties, the founder of the company, who is not on its staff, went on a business trip with an employee. How to reflect the costs of his business trip in accounting and tax accounting?
L. Perova, Ryazan
A business trip is understood as a trip of an employee by order of the employer for a certain period to carry out a business assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). That is, only an employee of the organization can be sent on a business trip. This is confirmed by clause 2 of the Regulations on the specifics of sending employees on business trips, approved by the RF Government Decree No. 749 of 13.10.2008. It says that workers who have an employment relationship with the employer are sent on business trips.
It follows from the question that the founder is not in labor relations with the organization. Therefore, his trip cannot be considered a business trip, and the founder's expenses for this trip are not business trip expenses. In such a situation, it turns out that the founder went with the employee on his own initiative. This means that all the costs that he incurred on this trip are his personal expenses. Accordingly, the company will not be able to account for the reimbursement of such costs as expenses that reduce tax base for income tax. Indeed, the costs include only justified and documented costs incurred by the organization itself (clause 1 of article 252 of the Tax Code of the Russian Federation).
Since the company pays its own expenses for the founder, he has income subject to personal income tax (Article 41, Clause 1, Article 210 of the Tax Code of the Russian Federation). The amount of compensation does not need to be taxed with insurance premiums, since such payment is carried out outside the framework of labor relations (clause 1 of article 7 of the Federal Law of July 24, 2009 No. 212-FZ, hereinafter - Law No. 212-FZ). It will not be subject to contributions for injuries (clause 1 of article 20.1 of the Federal Law of July 24, 1998 No. 125-FZ, hereinafter - Law No. 125-FZ).
All settlements with the founder must be reflected in the accounting on account 76 "Settlements with other debtors and creditors". It is impossible to use account 71 "Settlements with accountable persons" for these purposes. After all, only an employee can be an accountable person (clause 4.4 of the Regulations on the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia on the territory Russian Federation, approved by the Bank of Russia on 12.10.2011 No. 373-P).
Consequently, if the company issued money to the founder from the cash desk before the trip, the entire amount received is the founder's income (clause 1 of article 210 of the Tax Code of the Russian Federation). From her company like tax agent, must withhold personal income tax at a rate of 13% and pay it to the budget (clauses 1, 4, 6 of article 226 of the Tax Code of the Russian Federation). The founder should not report on this amount after the trip.
example
Together with the employee, the founder of the organization, who is not on its staff, went on a business trip. Upon returning from the trip, to reimburse the costs incurred, the founder submitted documents from which it follows that the amount of his travel expenses amounted to 10,000 rubles. The organization has decided to reimburse him for these costs.
In accounting, such a refund will be reflected in the following entries:
Debit 91 Credit 76
- 10,000 rubles. - debt of the company for reimbursement of costs to the founder;
Debit 99 Credit 68.3
- 2000 rubles. (RUB 10,000 x 20%) - a permanent tax liability(PNO);
Debit 76 Credit 68.1
- 1300 rubles. - personal income tax withheld from the amount of cost reimbursement;
Debit 76 Credit 50
- 8700 rubles. - the amount of reimbursement of expenses minus the withheld personal income tax was handed over to the founder;
Debit 68.1 Credit 51
- 1300 rubles. - withheld personal income tax transferred to the budget.
In order for the organization to have the opportunity to take into account the amount of reimbursement of the founder's travel expenses in expenses that reduce the tax base for income tax, and the founder of these amounts is not subject to personal income tax, it is possible to conclude a fixed-term employment contract with him.
Upon returning from a business trip and submitting a report with the result of the work, the fixed-term employment contract with the founder will be completed.
Please note that during the term of the employment contract, the founder will receive a salary ( average earnings while on a business trip). These amounts will be subject to personal income tax and insurance premiums.
For an accountant with qualifications business transaction connected with the payment of the founders' expenses, one has to face difficulties arising from the contradictions contained in the norms of Russian legislation, vague definitions of the economic and legal content of the facts of economic life, as well as the special status of the founders as the owners of the company. You will learn how to correctly draw up and take into account the founder's expenses in the article
13.02.2015Actual accounting
Who is the founder?
We will try to understand who the founder is and what rights he has in relation to the disposal of the organization's financial resources. Immediately, we note that we will be talking about commercial organizations, the main goal of which is to make a profit.
There is often a perception among entrepreneurs that the founder is the owner of the business. The organization owes its existence to the founders, as they have invested their funds and efforts in its creation. but Russian legislation determines that the property of the owners is separate from the property of the organization they created. The founder (participant) of a legal entity is not liable for the obligations of the legal entity, and entity is not responsible for the obligations of the founder (participant) (clause 3 of article 56 of the Civil Code of the Russian Federation). The founder owns a share (shares) in the authorized capital of the company, and not the property of the organization itself. The obligations of the founders are limited by their shares in the authorized capital and the need to participate in the management of the organization. Thus, the founder is not entitled to dispose of the property of the company. Federal laws on joint stock companies and limited liability companies, the responsibilities of the founders ( Federal laws dated 08.02.1998 No. 14-FZ, dated 26.12.1995 No. 208-FZ). Among them, we highlight the following: the need to make a contribution to authorized capital, participation in the general management and management of the activities of a commercial organization, the creation of a board of directors. Note that the founders may or may not be members of the company's permanent governing body. The fact that the founder belongs to the board of directors is a significant factor in the qualification of his expenses in taxation of profits.
Payments to founders and the Tax Code
Expenses and payments related to founders are governed by the following rules Tax Code:
- sub. 49 p. 1 of art. 264 - other costs associated with production and (or) sale (in some cases, the financial department allows the recognition of costs for this item);
- clause 2 of Art. 264 - the composition of entertainment expenses related to other expenses related to production and (or) sale includes expenses of participants who have arrived at meetings of the board of directors (management board) or other governing body of the taxpayer, regardless of the place where these events are held;
- sub. 16 p. 1 of art. 265 - to extraordinary expenses includes the costs of holding meetings of shareholders (participants, shareholders), in particular: rent of premises, preparation and distribution of information necessary for holding meetings and other expenses directly related to the holding of the meeting;
- Clause 21 of Art. 270 - expenses not accounted for for tax purposes include the costs of any types of benefits provided to management or employees in addition to benefits paid on the basis of employment agreements (contracts);
- Clause 48.8 of Art. 270 - expenses not taken into account for tax purposes include the amount of remuneration and other payments made to members of the board of directors.
As can be seen from the above rules for taxation of profits, the list of situations that allow recognizing the expenses of founders in tax accounting is not large. In our opinion, a significant limitation on the recognition of such expenses is clause 48.8 of Article 270 of the Tax Code, which literally deletes all payments in favor of members of the board of directors from the calculation of income tax.
The official position of the Ministry of Finance of Russia is that the relations between members of the board of directors and organizations do not relate to either civil law relations or labor relations, if the corresponding agreements are not concluded (letter of the Ministry of Finance of Russia dated 05.03.2010 No. 03-03-06 / 1 / 116). Referring to this letter from the financial department, we consider it necessary to clarify the following situation. The letter discusses a specific episode of payment of remuneration to members of the board of directors. This suggests that expenses other than incentive payments are not relevant to the letter's findings. However, the phrase "other payments" literally means all payments to the members of the board of directors.
Thus, in order to avoid tax risks for income tax, all payments to the members of the board of directors to the taxpayer should be qualified as expenses not taken into account in taxation. If a member of the board of directors has not entered into an employment contract or a GPC agreement, then all compensation for expenses to these persons is not taken into account when calculating income tax (travel expenses, payment for hotels, entertainment expenses, etc.).
Founder's expenses in individual cases
Let's consider the most common situations when the founder acts in the interests of the company:
- participation in organizational measures for the management of a business company, provided for by the charter;
- performance of certain functions of the company's employees;
- representing the interests of the company in various relationships with third parties (meetings with buyers, suppliers, authorities).
Note that the personal needs of the founders in their own interests can be paid by the company, but only within the dividends they are entitled to or in agreement with other members of the company. This situation sometimes occurs in practice, but should not be regular. Otherwise, the company will become unprofitable, and this does not serve the main purpose of creating a commercial organization - making a profit. Such expenses are not explicitly taken into account for income tax purposes.
Consider the first situation when the founder needs to arrive at general meeting founders to a subsidiary. In this case, the founder may be located in the location of the subsidiary, or may reside in another city or another country. At the same time, he may have an employment contract with her, or he may not be on her staff.
If the founder lives in the location of the subsidiary, then he does not need travel expenses. If he is in another city or country, then you need to take care of organizing his trip (purchasing tickets, obtaining a visa, accommodation, meals, etc.).
Let's see if this trip can be considered a business trip? A business trip is a trip of an employee by order of the employer for a certain period of time to carry out a business assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). At the same time, employees who are in labor relations with the employer are sent on business trips (clause 2 of the Decree of the Government of the Russian Federation of 13.10.2008 No. 749).
It is not uncommon for a parent company to send its representative to a meeting of the founders of a subsidiary by issuing a business trip order. In this case, the parent company will incur travel expenses. In our opinion, such expenses can be accepted by the parent organization in tax accounting, since they are associated with activities aimed at generating income. After all, the funds invested in the authorized capital of a subsidiary are financial investments and must pay dividends.
Please note: if a subsidiary company has an employment contract with the founder, then it can qualify the trip of such an employee as a business trip. It is better to record the costs of such a trip under the item "Other costs associated with production and sale".
If, however, an employment contract has not been concluded between the founder and the subsidiary company, then this trip is not a business trip. Therefore, the expenses of the founder for travel to the place where the meeting of the founders of the subsidiary company is held cannot be taken into account under the item "Travel expenses" (subparagraph 12 of clause 1 of article 264 of the Tax Code of the Russian Federation).
Some experts believe that the travel expenses of the founders in question may be counted as entertainment expenses. Others are of the opinion that the list of hospitality expenses is closed and not subject to extended interpretation. Therefore, the organization must independently make a decision on the recognition of such expenses in tax accounting, having assessed all possible risks.
Issues related to the recognition of travel expenses of the founders (payment for passenger tickets, transfers, hotels, visas, meals, transportation, etc.) are controversial. On the one hand, these are the expenses of the founders themselves, since they are obliged and interested to participate in the management of the subsidiary. On the other hand, the subsidiary is also obliged to involve founders in its activities. This relationship should be regulated by the charter.
In our opinion, the costs of organizing the trip of founders in tax accounting can be attributed to other costs associated with production and (or) sales (subparagraph 49, paragraph 1 of article 264 of the Tax Code of the Russian Federation). At the same time, the purpose of the trip must be provided for by the charter and the presence of the founder is mandatory to resolve issues of the company. For example, appointing a CEO, auditor, auditor, approving annual report and other activities necessary in the company's activities. These costs are not standardized tax legislation... However, it will be useful for the company to draw up an estimate or budget for the event, coordinate this document with all founders and approve it with the CEO. In this case, it is necessary to inform the founders of their obligation to provide the company with documents confirming their expenses. A convenient document for such a situation is the form of an advance report in the form of AO-1 with all the necessary documents attached to it.
A subsidiary company can take the initiative and independently pay part of the costs of organizing the trip and accommodation of the founders on the basis of agreements with transport agencies and hotels for cashless payments... Then the supporting documents will be provided by the relevant counterparties through the responsible persons of the company.
If the purpose of the event attended by the founder is not specified in the charter, it will be difficult for the organization to prove the economic justification of the travel expenses of the founder. After all, all functions of the current activities of the company must be provided by full-time employees. Most likely, the tax authorities will consider the payment of such a trip not as an expense of the company, but as income. natural person... If a similar situation arises, it is preferable for the organization to provide information to tax office about the impossibility of withholding personal income tax.
Buffet service (buffet), breakfast, lunch, transport to deliver the founders to the place of the meeting, payment for the services of translators during the entertainment event is recognized as an expense for tax purposes. However, if the events held, for example, dinner in a restaurant, are not of an official nature or there are no documents confirming the conduct of official business negotiations, then the costs of their holding are not taken into account for profit tax purposes (letter of the Ministry of Finance of Russia dated November 16, 2009 No. 03-03-06 / 1/759).
To confirm the entertainment expenses, we recommend issuing an order for holding the event, approving the cost estimate and appointing a person responsible for the event. Responsible person it is necessary to submit a report on the event and attach all documents confirming the costs to it. Hospitality expenses during the reporting (tax) period are included in other expenses in the amount not exceeding four percent of the taxpayer's expenses on wages for this reporting (tax) period.
Consider the second situation, when the founders perform certain functions of the company's employees.
If an employment contract is concluded with the founder, then the costs of his salary or business trips are usually taken into account when calculating income tax.
If the founder is not an employee of the company, then his participation in the current activities of the company should be regulated by a work contract, paid services or other civil law contract (GPC).
The founder's expenses for business trips or entertainment expenses are negotiated in the terms of the GPC agreement and reimbursed to him on the basis of an application, provided that the latter is accompanied by the relevant supporting documents.
Under the GPC agreement, the founder must be assigned remuneration, which is taken into account in expenses. The choice of an expense item depends on the subject of the contract.
At the same time, remuneration for performing labor functions or obligations under a GPC agreement should be clearly distinguished from remuneration for fulfilling the duties of a member of the board of directors. Since expenses in the form of remuneration and other payments made to members of the board of directors are not taken into account for profit tax purposes (clause 48.8 of article 270 of the Tax Code of the Russian Federation).
Consider a situation where the founder represents the interests of the company in various relationships with third parties (meetings with buyers, suppliers, authorities).
The circumstances of this situation are very similar to the previous relationship between the founder and the subsidiary. If the founder is acting in the best interests of the company, this means that he is performing specific functions. But often the founder does not express a desire to conclude any agreement with the subsidiary.
If the founder is paid remuneration without drawing up an employment contract, then its amount is not taken into account in expenses (clause 21 of article 270 of the Tax Code of the Russian Federation). If the remuneration is not paid, then the activities of the founder in favor of the company can be qualified as a gratuitous provision of services, which entails the emergence non-operating income when taxing profits.
Founder's expenses for representative purposes are accepted in tax accounting if they are documented and aimed at generating income. This can be negotiations with suppliers or buyers, government officials. The purpose of negotiations with representatives of the authorities should be related to resolving issues that are significant for the company's activities, the composition of costs and their amount should be reasonable within the practice of business turnover: water, coffee, tea, cookies, etc. No souvenirs, gifts are included in the list of entertainment expenses.
Care should be taken to qualify payments that offset the costs of founders if they are board members. Because a literal reading of clause 48.8 of Article 270 of the Tax Code does not allow recognizing any payments to members of the board of directors for tax purposes.
Often, when carrying out the activities of the founders in the interests of the company, it becomes necessary to use official transport.
In this case, travel expenses to the meeting place can be included in hospitality expenses. At the same time, travel expenses must be confirmed by a waybill, and the purpose of the trip is related to solving issues that are significant for the company's activities.
Let's summarize and present our findings in the form of a table (see below).
Justification of the founder's expenses in tax accounting
Founder's expenses prior to company registration
When calculating income tax, organizational expenses are not reflected until the moment of registration, regardless of whether they are, in accordance with the constituent documents, a contribution to the authorized capital or not. This is explained as follows.
The legal capacity of an organization arises at the time of its registration (clause 3 of article 49, clause 2 of article 51 of the Civil Code of the Russian Federation). In accordance with paragraph 1 of Article 252 of the Tax Code, expenses are reasonable and documented expenses incurred by the taxpayer. Until the moment of registration, the organization is not a taxpayer, therefore, expenses incurred before registration are not taken into account when calculating income tax.
Accounting for settlements with founders
Information about all types of settlements with the founders (participants) of the organization is reflected on account 75 "Settlements with founders".
The founders' expenses related to production and sales are reflected by posting:
DEBIT 20 (26, 44) CREDIT 75.
Other expenses of the founders are made out with the following entry:
DEBIT 91 CREDIT 75.
When paying income from participation in an organization, an entry is made:
DEBIT 84 CREDIT 75.
If the founder is an employee of the organization, then the accrual and payment of income from participation in the organization are reflected not on account 75, but on account 70 "Payments with personnel for wages". In this case, the next entry is performed.
It is known to be easily found in specialized journals for accountants. It would seem that it is quite easy to use the ready-made experience. However, if the purpose of the trip is formulated incorrectly, the costs of it cannot be taken into account in expenses to reduce the taxable profit of the enterprise. Therefore, justification of an employee's business "journey" must be thoughtful and careful.
What documents to prepare
It is very convenient when the organization employs a specialist who knows how to arrange a business trip. But in times, many small business owners have to independently keep records and draw up most of the official papers.
Private entrepreneurs and employees who have not completed accounting courses, if necessary, are interested in how business travel is issued.
It is no secret that this procedure includes several stages.
1. The head of the company issues a business trip order in the form of T9. He contains:
- FULL NAME. employee;
- his personnel number;
- position;
- division of the company (department, sector, department) in which the employee works;
- travel, its timing, sources of funding (usually the employer's funds);
- destination.
A document is attached to the order - the basis for a business trip or an invitation).
Until 2013, it was also required to prepare a travel certificate. Now these forms are not required. The labor costs of accountants have decreased, but new questions have arisen: how to confirm the fact of a business trip and how to prove that the purpose of the trip has been achieved?
In this regard, in many organizations, employees continue to issue a travel certificate. This is a small and at the same time very informative document. The purpose in the travel certificate is the same as in the order.
2. The employer purchases a hotel room reservation.
3. The dispatched employee signs that he is familiar with the order, receives travel tickets and information about the place of residence.
4. Daily allowances are calculated. According to the legislation, they are:
RUB 700 per day - when traveling within the territory of the Russian Federation.
RUB 2500 per day - for business trips abroad.
The employer can, on his own initiative, increase payments, but in this case he will be obliged to pay personal income tax budget calculated from amounts exceeding the indicated values.
5. Calculated wage the employee during his stay away from the place of main duty. She makes average daily earnings multiplied by the number of business travel days. If the time spent on a business trip falls partly on the weekend or holidays, the wages for this day are calculated in double amount.
6. Upon returning from the trip, the employee fills out an advance report on the expenses incurred in the form No. AO-1 and attaches supporting documents: travel tickets, a voucher for hotel accommodation, a waybill, checks for payment of fuel and lubricants, if necessary.
7. The results are summed up: has the purpose of the trip been achieved? The employee prepares a written report or submits documents confirming the fact of the performance of the service assignment.
What if the stated purpose of the trip has not been achieved?
Is it possible to take into account the costs of a business trip in this case to reduce taxable base? This issue still causes controversy between accountants and representatives of the Federal Tax Service. The latter argue that the costs of an unproductive trip are not accepted for tax accounting.
Accountants and company owners, in turn, bring lawsuits for the recognition that an employee's business trip is of a production nature, regardless of its result. Often they manage to defend their point of view in court.
In particular, a very common example of the purpose of a business trip is “Sign a contract with a customer”. There is a chance that the deal will not go through. In this case, the tax authorities consider it unreasonable to classify travel expenses as expenses to reduce profits. However, the heads of enterprises have more than once managed to prove that during the negotiations strong business ties were established with potential customers, which could lead to the conclusion of a contract in the future. The court recognized the right of the taxpayer to accept travel expenses for tax accounting.
"Universal" wording for job assignments
Currently, experienced auditors recommend: if there are doubts that the purpose of the trip will be achieved, it is better to indicate it in the order with general phrases. When setting tasks, it is allowed to use free formulations. Here are examples of business trip goals that do not oblige the employee to document the fact of the assignment:
“Ivanov I. And goes to the city of Nsk for:
- solving production issues,
- negotiations on possible cooperation,
- establishing business contacts,
- market research for the possibility of purchasing goods ”.
The posted worker did not complete the task specified in the order
If a specific goal has been set, and it has not been achieved, it is permissible to demand from the employee an explanatory note containing information about:
- why the service task failed,
- what is the result of the trip,
- than the "trip" that took place is economically profitable for the company.
If there is a letter from an employee tax authorities, as a rule, recognize as lawful the acceptance of travel expenses for tax accounting.
What conditions must be met when assigning a job assignment?
Unfortunately, the regulations do not provide the correct examples of travel goals as a template. The tasks that the employee must solve during the trip are determined by the employer independently. However, when drawing up an order, it is important to take into account some points:
- In order for travel expenses to be accepted for tax accounting, the production need to move an employee to another city or country should be obvious. For example, the costs associated with traveling to a corporate event or award ceremony cannot be included in costs to reduce profits.
- The goals and objectives of the trip must be consistent with job responsibilities employee.
- The term and route of the "journey" cannot contradict its reason. For example, if an employee was sent on a business trip with the aim of participating in an exhibition, he is obliged to leave in the opposite direction within 24 hours after the end of the event.
Business trip of leading personnel
The first persons of the companies and their deputies travel to other cities and countries, as a rule, to:
- conducting key negotiations with partners,
- participation in official events,
- with potential customers.
A business trip of the head is most often issued not by an order in the form of T9, but by an order containing the phrase: "I am going to ______________ with a view to ...". In the order, as in the order, it is necessary to indicate the full name of the person. and the position of the employee, place of destination, purpose and objectives of the trip.
Here are examples of job assignments that the head of the company can assign to himself or to his deputies:
- negotiations with OOO Komplekt;
- demonstration of samples of products of LLC "Standard";
- participation in the exhibition "Electromaterials of Russia", Moscow, September 27, 2016;
- holding a presentation for the participants of the Kosmotekhnika meeting on July 20, 2016;
- participation in the seminar "How to survive financial crisis»August 21, 2016, held by the Training Center" Consultation "in Moscow;
- giving a lecture to students and graduate students of the Moscow state university on the topic " Governmental support domestic manufacturer ";
- exchange of experience with the participants of the conference "Business is easy and with pleasure", held from 10 to 15 October 2016;
- professional development;
- familiarization with new technologies.
A business trip of the director and his deputies can also be associated with checking the quality of work of the company's branches. Here are some examples:
- summing up the results of the financial and economic activities of the subsidiary LLC "Our firm" for the 1st half of 2016;
- participation in the audit of financial and trading operations of the branch of LLC "Enterprise" in the city of N-sk;
- analysis of the quality of work and certification of personnel of the additional office No. 0233 in the city of A-sk from 02 to 10 September 2016
If necessary, the purpose of the trip can be divided into several narrower tasks. They are usually not indicated in the order, but are reflected in the internal documents of the company.
So, for example, the following tasks can be set for the goal of "negotiating with Perspektiva LLC on possible cooperation":
- Acquaintance and personal meeting with director general LLC "Perspektiva": demonstration of advertising materials, product samples, discussion of the terms of delivery.
Planned result:
- establish contact with the head of Perspektiva LLC,
- bring to him information about the competitive advantages of the products of LLC "Our Company" and the benefits of cooperation,
- agree on the conclusion of a contract for the supply of the first batch of goods.
2. Participation in a meeting with the procurement department of LLC "Enterprise", discussion of the terms of the contract.
Planned result:
- Achieve the right to supply the goods on a 100% prepayment basis, subject to the provision of a wholesale discount of not more than 20% of the price specified in the price list to Perspektiva LLC (option 1);
- Agree on the supply of goods in the amount of one ton of raw materials per month, without a discount, with payment by installments for a period not exceeding 3 weeks (option 2).
Upon returning from the trip, the director summarizes whether the goal of the trip has been achieved.
Business Travel Sales Managers
How to arrange a business trip for an employee responsible for customer service and product sales? Salespeople usually have clear, quantified goals. The employee's earnings and career prospects depend on how well and efficiently the employee fulfills the business plan.
If the employee responsible for working with clients fails to complete the main task of the business trip (to make a sale), the employer still wants to get as much information as possible about the potential customer, the prospects for cooperation with him, as well as about the reasons why it was not possible to conclude a deal.
In addition, for the head of a company aimed at expanding the client base, it is important to understand with which of the competing firms the potential customer is cooperating and on what conditions the contracts have been concluded.
Therefore, when a sales manager goes on a business trip, he is given a multi-level goal that includes tasks related not only to negotiations with the customer, but also to the collection of market information.
A basic service assignment might sound like this:
- conducting negotiations and establishing initial contact with LLC "Future Client";
- conclusion of an agreement for the supply of materials for the company JSC "Customer";
- expanding the client base, studying the market opportunities of the city of N-ska;
- participation in the exhibition "Building Materials Today" on August 01, 2016;
- exchange of experience with sales managers of the Western branch of the company; participation in the corporate conference "Profitable Transactions";
- training of new employees of the sales department of the Western branch;
- organizing and conducting a seminar "Successful work".
“Concluding a contract for the supply of goods” is the most popular purpose of business trips for employees responsible for working with customers. It can be revealed in tasks:
- meeting with a representative of the purchasing department of LLC "Future customer", identifying and analyzing needs;
- a visit to competing enterprises LLC "Rival 1" and JSC "Rival 2" as a "mystery shopper": obtaining price lists, collecting information on the terms of cooperation with customers, drawing up a report for the marketing department, identifying the strengths of LLC "Rival 1" and JSC "Rival 2";
- negotiations with the head of the purchasing department of "Future Client" LLC, demonstration of product samples, negotiating the terms of the contract;
- meeting with the General Director of "Future Client" LLC, signing a contract.
Upon returning from the trip, the sales manager is required to submit a report on the completion of each task and the results obtained. It is accompanied by the minutes of the negotiations, analysis of the needs of a potential client, materials for marketing research, copies of commercial proposals, a signed contract (if any).
Travel goals for the head of the client department or the director of the sales department can be formulated in a similar way.
The following tasks can also be assigned to the management team:
- conducting an in-house audit of sales transactions,
- control over the work of a branch of the company,
- participation in the meeting of the Customer Service Quality Improvement Committee,
- submitting a sales report to the board of directors at the annual meeting.
Business trips to purchase materials
Company directors, as well as employees of departments involved in procurement, often go on business trips in order to purchase goods for the needs of the company.
In this case, the order can indicate any example of the purpose of business trips from the following:
- negotiating with LLC Possible Supplier 1 and LLC Possible Supplier 2, discussing the terms of cooperation;
- establishing business contacts with Zavod LLC, studying the production process and product samples;
- conclusion of contracts for the purchase of raw materials and components with LLC Material and JSC Details;
- agreeing on the terms of the contract with the supplier Producer LLC.
Travel of workers employed in production
Often it is necessary to "travel" engineers for the installation and installation of equipment, builders, workers. For these specialists, any example of a business trip task from the following is relevant:
- installation and initial testing of production equipment "Line-1" in the workshops of JSC "Customer",
- installation, adjustment and commissioning of equipment "Conveyor-100",
- warranty service of the machine "A-2",
- routine maintenance on the production line of JSC "Customer",
- unscheduled repairs, fixing a breakdown of the machine,
- preventive maintenance of equipment.
Business travel drivers
"Helmsmen" often have to travel to other cities in order to transport goods, documents, and deliver specialists to places of work.
A business trip of an employee of this category is usually associated with the following tasks:
- delivery of the commercial director of LLC "Standard" to the place of negotiations with LLC "Client",
- receipt of materials at the supplier's warehouse, delivery of goods to the territory of Nasha Firma LLC,
- car repair, purchase of spare parts,
- technical diagnostics of a car in a certified car service.
Conclusion
Now you know what points it is important to pay attention to when arranging a business trip for an employee. In this article, you can choose an example of a travel purpose that suits your specific case.
The activities of the company often affect many counterparties, which may be located in a different locality than the location of the company. To interact with them, the organization can send its employees to meet the set production goals on business trips. It is necessary to correctly arrange a business trip so that the company does not have any problems in the future.
Until 2015, the old Ordinance on the regulation of business trips was in force, which was canceled by the entry into force of the new law.
The introduced innovations are aimed to a greater extent at reducing the volume of required documents when sent on business trips.
Now the business entity independently decides which documents he will draw up during the direction of the business trip. He must fix his decision on document circulation in others.
Mandatory documents:
- Legislation requires that when sending on a business trip, an order for a business trip must be drawn up.
Optional documents that are drawn up at the discretion of the organization:
- Service assignment.
- Business trip report
- As well as keeping a log of employees who have departed and arrived on business trips, remains at the discretion of the administration.
In this regard, another change was the procedure for determining daily allowances for business trips. If the organization does not apply a travel certificate, then it must determine the time of departure and arrival of the employee, as well as the duration of the business trip in days, according to the travel documents submitted to them, receipts for payment for housing, receipts for the purchase of fuel, etc.
Attention! The employee can also submit a service or memorandum to the management, in which he declares the terms and period of the trip in the absence of relevant documents, and if the manager accepts and approves it, then this document can also serve as a confirmation in this case.
Who cannot be sent on a business trip
As a rule, a business trip is considered to be the fulfillment of an employee's duties. Therefore, under normal conditions, he cannot refuse it. However, the legislation stipulates cases when a business trip cannot be issued to certain categories of people.
The following employees cannot be sent on a business trip:
- Workers who are about to become mothers;
- Employees with whom an apprenticeship agreement has been drawn up;
- Employees who have not yet reached the age of majority. However, if these employees are employed in creative professions (actors, journalists, singers, writers, etc.), as well as athletes, then this prohibition does not apply to them.
These employees may not be sent on a business trip, even if written consent is obtained from them.
Attention! In addition, there are categories of employees of the company who can be sent on a business trip, but at the same time, their consent to this must be present in writing.
These include:
- Employees who have children under three years old. This also includes workers if their children at this age do not have a mother.
- Workers with children under five years of age if they are single parents.
- Employees with disabled children.
- Workers who provide supervision and medical care for sick close relatives.
- Workers with a disability rating if a business trip interferes with their recovery program.
When personnel specialists carry out a business trip for these categories of employees, the written consent received from them for the trip must necessarily contain information that they are notified of their right to refuse it.
The question often arises for specialists when a business trip of an internal part-time worker is issued. They can be sent on a business trip. However, the problem occurs when the time of a business trip is reflected in the second place of work.
Attention! It is forbidden by law to register this time, or annual paid leave. Recommended in this period in second place to provide additional leave with payment at the expense of the company.
Duration of business travel
The business trip period is determined by the head of the company independently, based on the arisen production need. It should be reflected in the issued order for a business trip, and if a service assignment is being drawn up, then in this document too.
At the same time, due to the circumstances that have arisen, the duration of the trip can either be reduced or extended for a certain time. This also requires the publication of a written order from the company's management.
Previously valid legal regulations determined the maximum travel period of 40 days, excluding travel time. It was also stipulated that the business trip had to be more than one day.
But the new Government Resolutions that came into force, in accordance with which business trips are currently regulated, canceled the validity of these standards and did not introduce new terms. Therefore, today the minimum and maximum duration of a business trip to legislative level.
Attention! However, when setting the duration of the trip, it is necessary to proceed from the concept itself - a business trip does not mean the fulfillment by an employee of his duties, who has established a traveling nature of work, as well as the transfer of an employee to another locality.
How to arrange a business trip for an employee in 2017
Step 1. Issue a business trip order
When placing an order, you can use standard forms T-9, T-9a, or use a letterhead, in which the text of the order is set out in free form.
Until 2015, the basis for issuing the order was a preliminary compiled service assignment, the details of which had to be entered in the corresponding line of the document. Now, as a basis, you can use the order of the head, a memo, etc., or even leave this field blank.
The employee for whom the order is drawn up must familiarize himself with it and put his signature.
If an employee uses his own or company vehicle for the trip, this must also be noted by including the appropriate line in the existing order, or by issuing a new one in free form.
Step 2. Issue funds
If the employee has a business trip, then he needs to receive a cash advance at the cash desk to pay for travel, accommodation at the destination and other unplanned expenses, as well as daily subsistence allowance for each day of the trip.
To register the issuance of funds from the cash desk, an expense cash order is used. The amount of financing for all these expenses must be fixed in the local act of the company.
As the basis for the issuance of funds is an order to be sent on a business trip. In addition, the employee himself can draw up a memo with the calculation of the estimated costs, then it must be approved by the head of the company.
When issuing money, consider the following:
- If the trip will take place within the country, then all due funds can be issued both in cash from the cash desk, and by transferring to a card or bank account.
- If a business trip is being made abroad, then the daily allowance for the days of stay in Russia must be issued in rubles, and for the days of stay in another country - in the currency of that country or in rubles at the Central Bank rate.
Step 3. Issue and issue a travel certificate (if necessary)
If this is enshrined in the local acts of the company, then the design of a business trip includes the preparation of a business trip certificate. Depending on the form used, it may indicate a task for a business trip, an employee's report on work, and a daily allowance is calculated.
There is also a place in the form for affixing stamps for arrival and departure at the place of travel. However, their affixing is no longer an obligation, and if they are not affixed, this will not be a violation.
The need to maintain journals for employees leaving on a trip has now been removed. However, organizations can do this on a voluntary basis. To do this, they need to establish the form of the journal, the procedure for maintaining it in local acts.
Usually, the journal contains the following columns:
- FULL NAME. employee;
- Name of the destination organization;
- Inhabited destination;
- Dates of departure and arrival;
- Report submission mark.
Attention! Travel certificate is currently not a mandatory document, so the organization can issue it at its discretion.
Step 4. Make a mark in the timesheet
After the employee has been sent on a business trip, it is necessary to note the time of his absence c. For this, the code "06" or the letter designation "K" is used.
Step 5. Prepare and submit an advance report
Within three days from the date of return from the trip, the employee is obliged to draw up and submit an advance report to the accounting department. This is done with standard form AO-1.
If this is enshrined in local acts, then along with the advance report, the employee must also provide a report on the work done during the trip. This can be done in any form, on the form developed by the company, or use column 12 of the form if it was included in the design of a business trip.
You need to attach documents confirming the expenses incurred to the advance report. These include:
- Documents confirming the rental of accommodation - a receipt or hotel invoice, which contains all the necessary details, the number of days of stay, the cost of one day, or a rental agreement living quarters(private house or apartment);
- Documents confirming travel expenses (tickets, boarding passes, including receipts for paperwork services, getting a bed on trains, etc.);
- Taxi payment documents - checks, receipts, forms;
- Memo for reimbursement of expenses, if the employee drove his own vehicle or in a company car. It is accompanied by a waybill, receipts and receipts from gas stations, etc .;
- Memo, if there are no travel documents, or residence documents, or both.
- Documents confirming other agreed expenses (for example, a receipt for communication services).
Attention! Upon receipt of the advance report in hand, the accountant makes a note about this in the detachable part and returns it to the employee.
Step 6. Return of unused funds to the cashier (if any)
If during the trip the employee did not spend the entire amount, then he must pay the remainder to the cashier within 3 days from the moment he submits the report. The operation is drawn up by an incoming cash order.
The law gives the employer the right to withhold the unpaid amount from the salary, but this can be done only within a month from the date of the expiration of the period for voluntary return. After a month, the money can only be withheld through the court by filing a claim for damages.
Attention! If the employee voluntarily agreed to withhold the debt from the salary, he needs to write a statement about this. On the basis of it, a retention order must be issued, the amount of which cannot be more than 20% of the amount of the accrued salary.
Step 7. Compensation for cost overruns (if necessary)
If the employee spent more money on the trip than was given to him, first of all, you need to check his advance report, and if the excess of expenses was forced, pay the overspending from the cash desk by filling out an expense cash order.
To determine the justification for overspending, you need to determine the following:
- Whether the expenses were made for urgent needs;
- Are there any documents confirming these expenses, and whether they are executed correctly;
- Is the expense report drawn up correctly?
Important! The organization is obliged to make the issuance of unnecessarily spent funds within 3 days from the date of the report (this is indicated in the regulations on business trips).
Otherwise, the employee has the right to go to court not only to collect the debt, but also to receive interest. If the company does not have the opportunity to pay the entire amount at once, then it is better to draw up an agreement between the parties indicating the timing of the debt repayment.
Can a business trip be extended or rescheduled?
The legislation does not prohibit the extension of an existing business trip, or the transfer of a future one, for which all Required documents... But at the same time, nowhere are there clear instructions on how exactly this should be done.
If it is necessary to do it, it is most correct to do it by issuing such an order. It is drawn up in any form ( standard form not developed for such a case), and must contain the reason for the renewal and the new date of completion.
Also, corrections are made to all documents for a business trip - the wrong date is crossed out with one line, and a new one is inscribed on top.
Finally, the employer is obliged to calculate the daily subsistence allowance for the extension days, as well as living expenses, and transfer this amount to the employee. The law prohibits obliging an employee to use personal available funds for these purposes, even if they are later reimbursed.
The rescheduling of a business trip should also be formalized with an additional order in any form. It includes the reason for the postponement, as well as the new start and end dates of the trip. They must be entered into all issued travel documents, by crossing out the old meaning and indicating a new one.
Attention! It is not necessary to recalculate daily allowances and other payments if only the dates of departure and arrival are changed, and not the duration of the trip itself.
Is it possible to combine vacation with a business trip?
By law, this is the period for which the employee is completely exempted from performing any work duties. Therefore, if there is a need to make a business trip during the vacation, you must first make a recall from the vacation.
It must be remembered that the TC establishes cases in which it is impossible to produce. It is also necessary to obtain written consent from the employee.
Step by step, this is done as follows:
- Create ;
- by putting on the order the phrase "I do not mind";
- Create a business trip order;
- Issue cash (daily allowance, to cover future expenses).
It should be noted that a procedure such as revocation requires mandatory changes to. Therefore, it is necessary to immediately discuss with the employee when he will take the remaining days of rest. If he wants to continue to rest after completing his duties, he will have to make a vacation registration again.
Attention! Withdrawal from vacation also requires a recalculation of paid vacation pay. This can be omitted if the employee wants to immediately continue to rest, and this period is in the same month as the first part. Otherwise, the overpaid funds will have to be returned to the cashier, or they will be offset against an advance payment or travel sums.