Estimated period for a business trip. How are travel allowances calculated? Travel allowance calculation: example

If the employer sends the employee on a business trip, the days of absence are paid according to special rules. The employer must pay the average wage for these days. This is evidenced by article 167 of the Labor Code of the Russian Federation.

Errors in the calculation of the average salary when paying for employee business trips are among the TOP-5 errors that we identify based on the results of the payroll audit. And all because there are many nuances in this matter that should not be missed.

You need to count according to the rules that are prescribed in the Regulations on the features of the procedure for calculating the average wages approved by Decree No. 922 dated December 24, 2007.

The calculation formula looks like this:

Charges for the billing period / Days worked for this period

Let's bring step by step algorithm calculation of the average salary during a business trip.

Step 1. Determine the billing period

This is 12 months before the beginning of the month in which the employee went on a business trip. For example, if a business trip started on March 5, 2019, then the billing period is the interval from March 1, 2018 to February 28, 2019.

If the employee got a job less than a year ago, you need to take the months worked. And if a person is sent on a business trip immediately after being accepted, that is, in the same month, then the billing period is the interval from the first day of work to the first day of the business trip (clause 7 of the Regulation). Well, if an employee is sent on a business trip on the very first day of work, then you need to pay based on the salary (clause 8 of the Regulations).

Article 139 of the Labor Code of the Russian Federation gives employers the right to set a different billing period, if this does not infringe on the rights of employees.

This should not include periods when the employee was on vacation, on sick leave, on a business trip, or did not work due to downtime at the enterprise.

Take the total number of working days in the billing period and subtract from them the working days that fell on vacation, sick leave, etc.

Step 3. Determine the amount of earnings for the billing period

To do this, take the accruals to the employee that were made during the billing period. This is a salary in all its manifestations (including in non-monetary form), bonuses and allowances (clause 2 of the Regulation).

No need to take:

• accruals for those periods that were excluded from the billing period - vacation pay, sick leave, business trips, etc.;
• accruals and payments of a social nature (clause 3 of the Regulations): financial assistance, payment for food, travel, education, etc.

How to account for premiums

For them, paragraph 15 of the Regulations provides for a special procedure. And there are many questions and difficulties associated with this.

These bonuses should be provided for by the remuneration system and spelled out in local documents.

Controversial situation with awards for anniversaries and holidays

Rostrud believes that they are not related to wages and there are no grounds to include them in the calculation (letter of Rostrud dated October 23, 2007 No. 4319-6-1). The Ministry of Finance says that if such payments are specified in local documents on remuneration, they can be included in the calculation (Letter of the Ministry of Finance of the Russian Federation dated March 22, 2012 No. 03-03-06 / 1/150). This is also evidenced by the letter of the Ministry of Health and Social Development of October 13, 2011 No. 22-2 / 377012-772.

Monthly, quarterly and semi-annual bonuses take no more than one per period for each indicator. That is, there should be no more than 12 monthly bonuses, and no more than 4 quarterly bonuses.

Annual bonuses are taken if they were accrued for the calendar year preceding the business trip. That is, if an employee is sent on a business trip in 2019, they take into account annual bonus for 2018, regardless of whether it was paid in 2018 or in 2019. The premium for 2017 can no longer be taken. A situation may arise when an employee has already gone on a business trip, and the bonus for the previous year was accrued after that. Then the employer is obliged to recalculate the average earnings and pay the difference.

If the premiums were paid for a period that exceeds the settlement period, then only a part is taken into account, in proportion to the settlement period. This happens if the organization has set its billing period for less than a year, or bonuses are paid more than for a year.

Example

An employee goes on a business trip in March 2019. He worked the entire billing period in full, that is, he was not on vacation or on sick leave. In January 2019, he was credited with 100,000 rubles. awards for successful work on the project in 2017-2018. The settlement period is 12 months, and the bonus was paid for 24 months. So, to calculate salaries on business trip days, you need to take:
100,000: 24 * 12 = 50,000 rubles

The same would have happened if the organization had a billing period of 6 months, and the bonus would have been paid for the year. I would have to take only half of this amount.

Things are even more complicated if the employee did not work all the days of the billing period. Then it all depends on how the organization pays bonuses: taking into account hours worked or in a fixed amount. In the first case, all bonus amounts are taken into account, in the second - in proportion to the hours worked.

Example

An employee goes on a business trip in February 2018. In this organization every quarter they pay bonuses in a fixed amount of 50% of the salary. The salary of an employee is 50,000 rubles.

In the fourth quarter 65 working days. Of these, the employee was on sick leave for 5 days, but received the full bonus in the amount of 25,000 rubles.

To calculate the average salary, only a part proportional to the hours worked will be taken from this amount:
25,000: 65 * 60 \u003d 23,076.92 rubles.

If the company's rules were to pay a bonus in proportion to the time worked, then for the fourth quarter the employee would receive less, and the entire amount of the bonus would be taken into account in the calculation of travel allowances.

If there was an increase in salary during the billing period

In this case, the average earnings must be indexed (clause 16 of the Regulations). But this should be done only if the salary was increased for the whole organization, and not for an individual employee. And it does not matter whether everyone was promoted equally or differently.

Example

The old salary is 30,000 rubles, the new one is 36,000 rubles. Boost factor 36,000: 30,000 = 1.2.

You need to index the salary and all payments that directly depend on it, for example, bonuses and allowances at a fixed percentage or a multiple of salaries.

If bonuses and surcharges in local documents are indicated as a percentage range or a specific amount, they are not indexed.

So, if an employee received bonuses of 30% of the salary or in the amount of two salaries, they are indexed. If the bonus is set in the amount of 10% to 30% of the salary, or 15,000 rubles. These amounts are not indexed.

The order of indexation depends on the moment at which the increase was made.

Situation 1. Salary was increased between the beginning and end of the billing period

Then the payments are indexed from the beginning of the period to the increase.

Example

An employee goes on a business trip on March 15, 2019. The billing period is from March 1, 2018 to February 28, 2019. The salary has been raised since January 1, 2019. All payments in the period from March 1 to December 31, 2019, which will be included in the calculation of the average salary, must be multiplied by the increase factor, and only then add up all payments and calculate the average daily earnings.

Situation 2. Salary was increased after the end of the billing period, but before the start of the business trip

In this case, the entire average daily earnings are multiplied by the increase factor.

Example

An employee goes on a business trip on April 20, 2019. The billing period is from April 1, 2018 to March 31, 2019. The salary has been raised since April 1, 2019. The accountant will first calculate the average daily earnings, and then multiply it by the increase factor.

Situation 3. Salary increased during a business trip

In this situation, only the average daily earnings for the days after the increase need to be indexed.

Example

The employee went on a business trip from March 25 to April 4, 2019. For 11 days he was paid an average salary of 1,250 rubles. in a day. Since April 1, the organization has increased salaries by 20%. The increase factor is 1.2. You only need to index the salary for the period from April 1 to April 4. During these days, the employee is entitled not to 1,250 rubles a day, but 1,250 * 1.2 = 1,500 rubles. So, you will need to pay him 1,000 rubles. (250 rubles * 4).

As you can see, there are a lot of nuances. And any mistake leads to the fact that employees are underpaid or overpaid, taxes and contributions are incorrectly calculated, and incorrect figures are included in the reports. In 85% of cases, we identify issues during a payroll audit.

Attention! Promotion!

Free salary recalculation for any quarter

If you have any doubts about the correctness of payroll and taxes, or you just need to make sure that everything is in order, please contact us. We will recalculate your salary for you, and you will be able not only to quickly correct the situation, but also make a decision to switch to salary outsourcing, having specific figures and facts in your hands.

Believe me, in 85% of cases there are problems, and it is better to know about them.

Order a payroll audit to make sure that you have no risks in this area, check your accountant and correct errors, if any.

For this, the accruals, which were determined in step 3, must be divided by the number of days worked.

Example

In the billing period 250 business days. Of these, 6 working days the employee was on sick leave, and 15 days on vacation. In total, 229 days remain for the calculation.
Charges (excluding the amount of sick leave and vacation pay) for the billing period - 650,000 rubles.
Determine the average daily earnings:
650,000: 229 = 2,839.43 rubles

Remember that the average daily earnings in terms of a full month cannot be lower than the minimum wage, otherwise you will need to make an additional payment to the "minimum wage". This is true for organizations in which the salary borders on the minimum wage. They need to always compare the average daily earnings with minimum size wages.

Step 5. Multiply the average daily earnings by the days of the business trip

To pay for business days, business trips are taken only on working days, including the day of departure and arrival. Weekend and holidays if the employee was on a business trip these days, but did not work, you do not need to pay.

If an employee worked on a business trip on a weekend, or the day of arrival or departure fell on the weekend, these days must be paid, but not according to the average salary, but according to the usual rules for weekends. That is, in double the amount or by providing another day of rest (clause 5 of the Regulation approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749, Letter of the Ministry of Labor of October 13, 2017 No. 14-2 / ​​B-921).

If your employees often travel on business, it is advisable transfer the payroll department to outsourcing to be calm for the correctness of the calculations.

If you are not sure that the calculations are now in full order, please contact us. We will recalculate your salary for you, and you will be able not only to quickly correct the situation, but also make a decision to switch to outsourcing, having specific figures and facts in your hands.

Order service

For most employees, a business trip is a great opportunity to combine business with pleasure: work hard (and earn money), and then labor day get impressions of a new city or even another country. And all at the expense of the company. However, the employer sends employees not to see the sights, but to work, fulfilling the instructions of the management. Any work outside the organization can be considered a business trip, if the nature of the employee’s activity does not involve constant traveling. That is, a trip on business matters within your city, properly executed, is also a business trip. While the employee performs his official task, the employer retains for him workplace, wages and guarantees the payment of travel allowances (Article 167 of the Labor Code of the Russian Federation).

What is included in travel expenses

An employer who sends an employee to work outside the organization is obliged to compensate him for the costs associated with this:

• pay a salary for the entire time of absence from the workplace due to departure (for all workers, according to the schedule of the main place of activity, days while the employee is on a business trip and on the road);
• pay for the road to and from the place of stay (travel by all modes of transport, except for taxis, commission for booking tickets, insurance premium for passenger insurance, bed linen);
• pay for a hotel or rented accommodation (cost hotel room or renting an apartment, meals and additional services, if they are included in the total bill for accommodation without issuing a separate line);
• list the daily allowance (based on each business day and travel time, with the exception of one-day business trips or the employee's ability to return home every day);
• compensate for the additional expenses that the seconded person incurred in agreement with the management (payment for participation in business events, translation services and other expenses).

Travel documents

Payment of travel expenses is made on the basis of a complete, correctly executed set of documents. Prior to the departure of the employee, the employer, for its part, forms:

• job assignment;
• an order to organize a business trip for an employee to complete the task of management;
• travel certificate with a record of the time of departure of the employee.

An employee who has returned from a business trip must submit to the accounting department within three days:

• travel certificate with arrival / departure notes at the place of business trip and the time of return to work;
• advance report with a list of expenses incurred and the amount due to be paid to the employee or deducted from his salary (if the entire advance payment has not been spent);
• documents confirming expenses (transport tickets, receipts, invoices), which are pasted on A4 sheets and attached to the advance report;
• a report on the performance of a business assignment on a business trip, signed by the immediate superiors.

Travel allowance calculation

When determining the amount of payments, the time spent by the employee on a business trip is calculated. The business trip start day is considered to be the day of departure from the location, including the time required to get to the airport, train station, station (if they are located outside locality). Accordingly, the end day is the day on which the seconded person arrived at the place of main work. Given the duration of the trip, the number of days that the seconded person had to work during this time at a permanent workplace is calculated.

Labor legislation provides for the payment of travel allowances based on average earnings. Since the calculation of the average salary is based on the actual wages for the previous 12 calendar months, it may turn out that the average salary is much less than the current one, in which case the employee loses money. The employer has the right to compensate the employee for this difference, based on the internal documents of the organization and the collective agreement. Thus, by law, the employee is guaranteed the payment of a mandatory minimum in the amount of average earnings, and additional payments up to the current level - in accordance with the local acts of the company. As a rule, employers pay the maximum amount possible, since the deterioration financial condition due to a business trip infringes on the rights of the employee.

If everything is clear with working days, then what to do with the days off that fall on a business trip? Here, the payment procedure is as follows: if, while on a business trip, an employee rests on weekends and holidays, the average earnings are not saved for him. If an employee, in accordance with the order, has to go to work, then travel allowance on weekends is paid in a double amount, based on the salary of the employee, or once, but with the provision of time off. Refusal to pay vacation days if the employee is on the way to / from a business trip, on the basis that at that time he did not perform job duties, is illegal. Travel time is also billed at double the hourly rate for actual hours traveled.

As for the daily allowance, the employer determines their size independently by their local acts. Daily allowance exceeding the standard established Tax Code(700 rubles per day in Russia and 2500 rubles on business trips abroad), are taxed on the income of individuals (for the excess amount).

Documented expenses for travel and accommodation are compensated in full, if documents for expenses are not provided, they are reimbursed at the minimum or standard cost. The employee also receives compensation for additional costs associated with the performance of a job assignment: entertainment expenses, entrance tickets to events, and others. Compensation for all these expenses is not the income of the employee, so income tax is not paid on it. Meals and personal expenses in transport and hotel, if they are on separate accounts (not included in the cost of travel and accommodation), are paid from the daily allowance of the employee. The employer can voluntarily reimburse the employee for such expenses, but then personal income tax will be withheld from them.

Reimbursement of travel expenses, with the exception of certain cases provided for by law, is not subject to UST and pension contributions. The employer has the right to deduct this amount from his taxable income.

Business trip abroad

Features of payment for business trips abroad are related to the calculation of daily allowances and expenses incurred in foreign currency. Per diem payments are made in accordance with the norms established by government decrees No. 93 of February 8, 2002, with subsequent amendments, and No. 812 of December 26, 2005 (for budgetary organizations).

Before departure, the employee receives an advance, calculated according to the travel estimate, in the form of cash or by transfer to a plastic card, or in other ways, including rubles. From the moment of departure from Russia, daily allowances are accrued according to the norms of the country of arrival, when entering the territory of Russia - similarly, in reverse order. The day of the change in the amount of the daily allowance is determined by the border crossing stamp. If a business traveler moves from one country to another, the daily allowance is calculated according to the norms of each country separately. When there are no stamps in the passport (as when traveling through the Schengen countries), the fact of crossing the border is confirmed by other documents, such as tickets.

Commercial organizations can determine their own per diem allowance for business trips abroad, but they must not be less than the legally established norms. These rules are fixed in internal regulations firms.

Daily allowances over 2,500 rubles per day are subject to income taxation, and taxes are not withheld from reimbursement of travel expenses. Travel and accommodation abroad are paid for the actual costs incurred in accordance with the supporting documents provided. In addition, the employer reimburses the employee for such expenses as:

• registration of a passport and visa;
• travel insurance;
• telephone conversations;
• fees for currency exchange and check cashing;
• baggage allowance no more than 30 kg;
• other expenses agreed with management.

An advance report is provided by an employee who has returned from abroad within ten days. Attached are:

• expense documents;
• copies of pages of a foreign passport with customs marks;
• detailed trip report.

The unspent balance of the accountable currency is returned to the cash desk of the enterprise, or the overspending of the advance payment is reimbursed to the employee in any convenient way.

A business trip is understood as the process of sending a company employee to another locality to troubleshoot problems at a branch, conduct staff, or search for new customers for goods and services.

Dear readers! The article talks about typical solutions legal issues but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

In this article, we will address the following questions:

• What is included in the travel allowance?
• how to correctly calculate the amount of the corresponding payments in 2019;
• what is the reporting procedure?

What is included

A travel allowance is a compensation by the employer for the Money employee during the performance of his official duties. A business trip cannot be called a trip of an employee for a personal purpose - only departure is provided according to the instructions of the head.

Travel allowance consists of the following cash payments:

• payment for housing in which a member of staff will stay;
• travel by public transport (if the company does not provide its own vehicle);
• salary in accordance with the employment contract;
• daily allowance for food expenses;
• resort fee, from 2019;
• other payments compensating the employee's expenses related to official need.

We remind you that the payment for taxi services is not included in the travel allowance, but the employer can make a compromise by compensating the staff member for this as well.

If the duty of the employee to employment contract are regular trips (like truckers), then trips are not business trips.

The obligations of employers regarding the corresponding payments are the same for both individuals(individual enterprises), and for citizens who have received legal status (LLC, OJSC, CJSC), as well as for government agencies.

How to calculate in a new way with examples

Calculations differ by types of travel allowances. In 2019, new rules apply, which we will discuss below.

Average earnings

The procedure for its calculation is described in article number 139 of the Labor Code Russian Federation. Features of the calculation are announced in Decree 992 of the Government of the Russian Federation. SZ is calculated for 12 months, but if the employee has worked for less than a year, then the actually worked period is taken into account.

The employer must make the calculation in the following order:

1. Recalculate the days on which a staff member was officially engaged labor activity, not taking into account sick leave or vacations (including annual paid ones) for childbirth, pregnancy, and the periods during which the employee is temporarily disabled are not taken into account.
2. The total earnings are calculated only for the days worked by adding up. Those payments that the manager made by virtue of the current Legislation for the protection and support of employees are not added.
3. The resulting amount is divided by the number of days worked. So it turns out the average daily earnings for the actual period.
4. The last stage is the calculation of travel allowances. The resulting average earnings must be multiplied by the number of days for which the employee will stay on a mission in another city.

Please note that weekends and holidays are not included, provided that the staff member was resting. If he was engaged in labor activity at that time, then payment is obligatory, and in a double amount.

Example:

“Ecologist V.A. Ershov worked 250 days at Biosfera LLC. 30 days - legal leave, and 10 - did not work due to illness. On the day he received 500, but for 30 (worked, without holidays and sick days) - 700, because the revenue increased.

On a business trip, he needs to leave for 10 days, 2 of which are days off. 250 - 40 = 210 days. 30 x 700 = 21,000 rubles. 180 x 500 = 90,000 rubles. In total - 111,000. 111,000 \ 210 \u003d 529 rubles, this is the average daily income. We multiply by 8 (- 2 days off) and we get 4232 rubles.

per diem

The provisions of Article 168 of the Labor Code of Russia indicated that daily compensation was limited. The relevant Law became invalid, and the Federal Law No. 122 came into force, which lifted the restrictions, but only with commercial organizations(from 1 ruble to infinity). Public Services a single daily compensation equal to 100 rubles was established.

An example of calculating travel allowances in a new way in 2019 on a daily basis:

"Worker travel company goes on a business trip for 20 days within the Russian Federation. The employer set him a daily payment of 700 rubles. 14,000 will be received by the worker.”

Citizens traveling on a business trip in Russia are subject to compensation above 700 rubles (13%). Who travels abroad - more than 2500 rubles. Compensated every day, including weekends and holidays.

sick leave

If an employee falls ill during a business trip, then he is either assigned temporary disability benefits, or the employer extends the time of his stay in another locality.

Compensation for housing (provided that the employee was not in a hospital) is preserved. While he is sick, the average salary is not paid.

Example:

“A staff member went on a business trip for 10 days. 5 of them he was ill and could not perform his labor tasks.

Daily housing costs 700 rubles, daily allowance - the same amount, but for these 5 days the employee had to lie in a hospital. 3500 for 5 days for housing and the same amount of daily funds. 7000 compensation".

Expenses

This includes payment for travel (round trip), housing and other expenses of a citizen during a business trip.

For the use of services transportation the following restrictions are paid:

• travel in a compartment car of a branded fast railway train;
• planes - economy class;
• water vehicles - class V cabins of ships of regular sea (river) lines or with comprehensive service. 2nd category of cabins - all lines, 1 - for ferry ships;
• auto - minibuses, buses, trolleybuses, but not taxis.

Residential premises are paid for by non-profit employers in an amount not exceeding 550 rubles per day of accommodation. Commercial institutions have the right to set the amount of compensation at their discretion.

There may be other expenses reimbursed by the employer, provided that the employee has notified management of their need. Production needs are taken into account.

Example:

“An employee goes on a business trip to repair the machine tools of a branch plant. A train ticket costs 2500 rubles. He had to purchase a special tool at his own expense.

The purchase amount was 18,000 rubles. The employer agreed. 5000 is compensated by 2 tickets (round trip) + 18,000. 23,000 rubles. the manager will pay the repairman on arrival.”

Reporting

The employee should collect all documentary evidence of his stay on a business trip for the management of the time sheet. This also includes .

There are situations when employers refuse to pay some travel allowances after the return of an employee. Employees are encouraged to record information, save receipts and tickets.

Relevant resources will serve as evidence of illegal actions against the victim when he applies to the Court or other bodies for the protection of the rights of working citizens.

The regulatory framework governing the calculation of travel allowance payments has changed in 2019.

Now the management of commercial organizations has the right to set the amount of daily fees, payment for accommodation services at its own discretion. In terms of daily compensation, tax limits apply. Over 700 in the Russian Federation and 2500 rubles during business trips are levied taxes (13%).

" № 5/2017

According to Art. 167 of the Labor Code of the Russian Federation, when sending an employee on a business trip, he is guaranteed the preservation of his place of work (position) and average earnings, as well as reimbursement of expenses associated with a business trip. The article considers the procedure for calculating the average wage in the case when an employee is sent on a business trip.

In all situations provided for by the Labor Code of the Russian Federation, a single procedure for calculating the average wage is applied. At present, it is determined by the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter - Regulation No. 922).

To determine the amount of average earnings payable for the time an employee is on a business trip, one should calculate (clause 9 of Regulation No. 922):

• the number of working days during the business trip;
• average daily earnings or average hourly earnings (if the employee is set to summarized).

Step 1: Determine the number of days.

For the correct calculation of the number of working days attributable to the business trip, you must use Regulation No. 749.

In accordance with clause 9 of this document, the average earnings for the period the employee was on a business trip, as well as for the days spent on the road, including for the time of a forced stop on the way, is retained for all days of work according to the schedule established by the sending organization.

An employee working part-time during a business trip retains the average earnings from the employer who sent him on a business trip. In the event that such an employee is sent on a business trip at the same time for the main job and work performed on a part-time basis, the average earnings are retained by both employers, and the reimbursable travel expenses are distributed among the sending employers by agreement between them.

Recall that, by virtue of clause 4 of Regulation No. 749, the day of departure on a business trip is the date of departure of the train, plane, bus or other vehicle from the place of permanent work of the seconded person, and on the day of arrival from the business trip - the date of arrival of the specified vehicle at the place of permanent work. When the vehicle is sent before 24.00 inclusive, the day of departure for a business trip is considered the current day, and from 00.00 and later - the next day.

If the station, pier or airport is located outside the settlement, the time required to travel to the station, pier or airport is taken into account.

Similarly, the day the employee arrives at the place of permanent work is determined.

The issue of the employee's attendance at work on the day of departure on a business trip and on the day of arrival from a business trip is decided by agreement with the employer.

Example 1

Worker autonomous institution, located in Nizhny Novgorod, was sent on a business trip to Kirov from 04/11/2017 to 04/14/2017 inclusive. The train to the destination departs on 10.04.2017 at 22.40. The time of arrival of the train at the destination is 05.35, the date is 11.04.2017. The return ticket was purchased on 04/14/2017, the train departure time is 18.20. Arrival at Nizhny Novgorod– 04/15/2017 at 00.20. Calculate the number of days to be paid.

According to paragraphs 4, 9 of Regulation No. 749, the number of working days payable is 6 (from 04/10/2017 to 04/15/2017). The time spent by an employee on travel to the place of business trip and back, refers to the business trip period. In this regard, the average salary must be paid to him for the specified day (for the day of departure and arrival) as for the day of the business trip.

Please note that by virtue of clause 5 of Regulation No. 749, remuneration for a day off (04/15/2017) is made in accordance with labor law RF. That is, to determine the amount of payment for work during a business trip on a weekend or non-working holiday, employers should be guided by Art. 153 of the Labor Code of the Russian Federation.

Step 2: calculate the average daily earnings.

According to clause 9 of Regulation No. 922, the average daily wage is calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses, by the number of days actually worked during this period.

When determining the average daily earnings, the following features should be taken into account that affect the procedure for calculating it:

1) all payments involved in the calculation must be provided for by the remuneration system used by this employer (clause 2 of Regulation No. 922). Payments of a social nature (for example, material assistance) are not included in the calculation (clause 3 of Regulation No. 922);

2) bonuses and remuneration are accounted for in the manner set forth in clause 15 of Regulation No. 922:

• monthly bonuses and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;
• bonuses and remuneration for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they were accrued does not exceed the billing period, and in the amount of a monthly part for each month of the billing period, if the duration of the period, for which they are accrued, exceeds the billing period;
• remuneration based on the results of work for the year, a one-time remuneration for the length of service (length of service), other remuneration based on the results of work for the year, accrued for the calendar year preceding the event, regardless of the time of accrual of remuneration;

3) the billing period for which it is taken into account is for 12 calendar months preceding the period during which the average salary is kept for the specified person (clause 4 of Regulation No. 922). The periods when the employee was on temporary disability leave, annual basic and additional leave, cared for children with disabilities and people with disabilities since childhood, etc., are excluded from the billing period, and the amounts of payments accrued during this time are also excluded. If the employee did not work for all 12 months of the billing period, because he was on maternity leave, parental leave, then the billing period should be replaced by 12 calendar months preceding these holidays (clause 5 of Regulation No. 922).

We propose to consider several examples of calculating the average daily earnings to pay for the time spent on a business trip.

Example 2

An employee of an autonomous institution was sent on a business trip for a period of 5 days (from 04/10/2017 to 04/14/2017). His official salary is 12,000 rubles. In the billing period from 04/01/2016 to 03/31/2017, the employee:

– in June 2016, he was on temporary disability leave for 8 days (from 06/10/2016 to 06/17/2016 inclusive) and his salary for this month, excluding benefits, amounted to 9,520 rubles;

– from 09/16/2016 to 10/31/2016 he took advanced training courses, for this period he was paid 18,285 rubles;

- In January 2017, he received financial assistance in connection with the death of his father - in the amount of 10,500 rubles.

The total number of days worked in the billing period was 208 working days.

Calculate the average daily wage.

Determine the amount of payments involved in the calculation. In accordance with clause 3 of Regulation No. 922, material assistance is not involved in the calculation of average earnings. Thus, the amount of actual earnings for the billing period is 122,974.55 rubles. (9 months x 12,000 rubles + 5,454.55 rubles + 9,520 rubles), where:

- 9 520 rubles. - salary for June, excluding temporary disability benefits;

- 5,454.55 rubles. - salary for September (12,000 rubles / 22 working days x 10 working days), where 22 working days. days is the number of working days production calendar for 2016.

Determine the average daily wage. It will amount to 591.22 rubles. (122,974.55 rubles / 208 working days)

The amount of salary retained by the employee for the duration of his stay on a business trip will be equal to 2,956.1 rubles. (591.22 rubles x 5 days).

Example 3

An employee of an autonomous institution was sent on a business trip from 04/10/2017 to 04/14/2017 (for 5 days). The billing period (from 04/01/2016 to 03/31/2017) was fully worked out by him and amounted to 248 working days. days, salary for the billing period - 648,000 rubles. In addition to his salary, he was paid bonuses for the New Year - 3,500 rubles. and for the Defender of the Fatherland Day - 1,500 rubles.

Calculate the amount of average earnings when paying days spent on a business trip.

In accordance with paragraph 3 of Regulation No. 922, one-time bonuses not provided for by the wage system (amounts issued for holidays, anniversaries, etc.) are not included in the calculation of average earnings. Thus, bonuses issued for the New Year and Defender of the Fatherland Day are not included in the calculation of average earnings. The remaining payments made in favor of the employee are subject to inclusion in the calculation in full.

The average daily salary of an employee is 2,612.9 rubles. (648,000 rubles / 248 calendar days).

The amount of salary retained by the employee for the duration of his stay on a business trip will be equal to 13,064.5 rubles. (2,612.9 rubles x 5 days).

Step 3: calculate the average hourly earnings.

In accordance with paragraph 13 of Regulation No. 922, the average hourly earnings are calculated by dividing the amount of wages actually accrued for hours worked in the billing period by the number of hours actually worked in this period. In this case, the average earnings are determined by multiplying the average hourly earnings by the number of working hours according to the employee's schedule in the period payable.

Example 4

The employee is set a summarized accounting of working time for a five-day working week. From 04/07/2017 to 04/30/2017 he was on a business trip at advanced training courses.

His official salary is 10,000 rubles, the billing period (from 04/01/2016 to 03/31/2017) was fully worked out and amounted to 1,850 hours. In addition, he received an additional payment for working at night - 2,200 rubles. per month, for overtime work during the year - 5,400 rubles. Calculate the size of the average earnings for the time the employee was in advanced training courses.

In the billing period (from 04/01/2016 to 03/31/2017), the employee worked 1,850 hours. His average hourly earnings will be 82.05 rubles. (((10,000 + 2,200) rubles x 12 months + 5,400 rubles) / 1,850 hours).

Average earnings are determined by multiplying the average hourly earnings by the number of hours worked on the employee's schedule in the payable period. Suppose that for the period from 04/07/2017 to 04/30/2017 he worked according to the schedule for 18 working hours. days - 130 hours. Thus, the average earnings for the time he was on a business trip will be equal to 10,666.5 rubles. (82.05 rubles x 130 hours).

Let us briefly formulate the main conclusions:

1. In all cases provided for by the Labor Code of the Russian Federation, including when sending an employee on a business trip, a single procedure for calculating the average salary is applied. This procedure is currently determined by Regulation No. 922.

2. The average earnings for the period the employee was on a business trip and for the days on the road, including for the time of a forced stop on the way, is kept for all days of work according to the schedule established by the sending organization.

3. To calculate the average earnings, it is necessary to determine the average daily earnings, which is calculated by dividing the amount of wages actually accrued for the days worked in the billing period, including bonuses, by the number of days actually worked in this period. In this case, the billing period for which the salary is taken into account is 12 calendar months preceding the period during which the specified person retains the average salary.

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.

The calculator for calculating the average earnings for a business trip is a special service that allows you to calculate the amount that must be given to an employee when sent on a business trip. We will explain how to use it and what rules you need to remember when calculating.

Total earnings for the billing period

Number of days worked for the billing period

Number of days on a business trip

The size of the daily allowance established in the organization

Travel allowance	Average daily earnings	The amount of daily allowance to be issued
0	0	0

Each time an employee is sent on a business trip, the employer is obliged to calculate travel allowances for issuance to the employee. Need to issue:

• advance payment for travel expenses to the place of business trip and back;
• money for renting a dwelling;
• per diem.

The worker is also entitled to pay for a business trip based on average earnings (2019): even if the trip lasts several months, the employer is obliged to keep it with the employee for the entire period of temporary absence on the instructions of the authorities.

How to calculate travel allowance online

Even if you know by heart the rules of how travel allowances are calculated, it is easy to make mistakes in the calculations, which can be followed by long disputes and proceedings. Our free service.

How to use the online travel calculator in 2019? This will require 4 digits:

• the total earnings of the employee for the last 12 months or for the period actually worked;
• the number of days worked (working days, if not sick, not on vacation);
• the duration of the trip;
• the daily allowance entered by the employer.

All figures must be entered in the proposed fields. And the program itself will calculate the necessary amounts.

We will show how to calculate travel allowances in 2019 with examples. Let's say employee Ivanov is sent on a business trip for 10 days. He worked in the organization for 6 months (from January to June 2019). With the help we determine that it is 116 days. During this period (according to accounting data) he received 180,000 rubles. Daily allowance in the organization - 100 rubles for 1 day. We enter the initial data.

The program contains not only an algorithm for how to calculate travel allowances in 2019, it also considers average earnings and daily allowances. All these data are accurate and can be used in the work.

How to calculate travel expenses yourself

To do this, you need to calculate the average earnings, then multiply it by the number of days on a business trip. At first glance, it's not difficult. But it must be borne in mind that the procedure for calculating is set out in article 139 of the Labor Code of the Russian Federation, and the formula for calculating the average earnings for business trips is described in detail in Government Decree No. 922 of December 24, 2007, which approved the Regulations on the specifics of the procedure for calculating average wages.

Step 1. We calculate the number of actually worked days. These do not include sick leave, periods of temporary disability, being on, on annual paid leave, etc. (the full list is set out in paragraph 5 of Decree No. 922 of December 24, 2007).

Step 2. Determine the total earnings. All payments that the employee received during the billing period must be added up. When adding up, check whether travel allowances are included in the calculation of average earnings in your case. Recall that only payments that the employee received by virtue of the law, and not for hours worked (temporary disability, for example), are not taken into account.

Step 3. Specify the average daily earnings. Divide total earnings by the number of days actually worked.

The next step in calculating travel allowances is to figure out how much to pay out. There is a nuance here. The average daily earnings must be multiplied by the number of working days of a business trip, but weekends and holidays are not included if the person did not work on these days. If he worked, they must be paid, moreover.

It is advisable to check all the numbers several times so that errors do not creep in. You can also use the online travel allowance calculator in 2019, a free service that does not allow inaccuracies.

Calculate per diem

For civil servants, calculating daily allowances for business trips in 2019 will not be difficult: an official can receive only 100 rubles per day of a business trip.

For employees of commercial organizations, the size of the daily allowance, so to speak, is not limited. Before entry into force federal law dated August 22, 2004 No. 122, Article 168 of the Labor Code of the Russian Federation stated that “the amount of compensation cannot be less than the amount established by the Government of the Russian Federation ...”. Now this is no longer the case, and the size of the daily allowance can start from one ruble, and the upper limit is not limited.

The size of the daily allowance is determined by the local normative act organizations, but when determining it, it must be remembered that per diems are not taxed on personal income within 700 rubles in Russia and 2,500 rubles abroad for each day of a business trip. Amounts exceeding the specified values ​​are subject to taxation in accordance with Article 217 of the Tax Code of the Russian Federation.

Travel allowance calculation example

Let's say the head of the technical control department A.V. Vasilyev goes on a business trip on January 22, 2019 for 12 days. In the period from 01/22/2018 to 01/21/2019, there are a total of 246 working days. We exclude the period of being on annual paid leave - 20 working days, 10 working days for a period of temporary disability. Total 216 days worked.

Behind reporting period Vasiliev's salary was 540,000 rubles (45,000 rubles × 12 months).

The average daily earnings amounted to 2,500 rubles (540,000 rubles / 216 days worked).

Vasiliev is leaving on a business trip for 12 days, so he will receive 8,400 rubles per diem (700 rubles × 12 days).

Thus, the amount of travel allowance amounted to 33,400 rubles (2,500 rubles × 10 days of a business trip (because there are two days off during a business trip) and plus 8,400 daily allowances).

For the sake of interest, we check the calculations on the calculator.

The numbers match. Only with independent calculations, we spent 10-15 minutes, and the calculator gave the results instantly.

Calculation of travel expenses

If the organization does not provide for the procedure for ordering and paying for travel documents, the employee can independently organize his trip to the place of business trip and back by ordering and paying for tickets from the amount of the advance payment issued to him.

To prevent employees from traveling in business class or traveling on trains in sleeping cars, employers can set certain limits on expenses, as is done for civil servants in Government Decree No. 729 dated 02.10.2002.

Restrictions on travel expenses to the place of business trip and back:

• by rail - only in the compartment car of a fast branded train;
• by water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with integrated passenger services, in the cabin of the II category of a river vessel of all lines of communication, in the cabin of the I category of a ferry vessel;
• by air- in the economy class cabin;
• by car- in a motor vehicle common use except taxi.

Calculation of travel allowances for renting a dwelling

It is made in the same way as travel expenses. Government Decree No. 729 limits the expenses of civil servants for renting residential premises to 550 rubles per day.

However, the Government has decided that expenses in excess of these amounts, as well as other expenses related to business trips (provided that they are made by the employee with the permission or knowledge of the employer), can be reimbursed from the savings of the organization under the corresponding expense item.

Calculation of other travel expenses

Other expenses may be, but not for everyone, because:

• the size of these costs is not limited;
• all of them are refundable only on the condition that the management of the organization knew and allowed in advance to spend this money, for example, on lunch during business negotiations;
• must be justified by operational necessity (verifying authorities, especially tax authorities, are very fond of finding fault with this).

Are travel allowances included in vacation pay?

Yes, they do. And moreover, they affect the calculation of vacation pay, because vacation pay is calculated on the basis of cash payments actually accrued to the employee for a period that is equal to 12 months. And since travel allowances are calculated on an average basis, the amount of cash payments in the month in which the employee was on a business trip may turn out to be less than if the employee did not go on a business trip.

Express your opinion about the article or ask the experts a question to get an answer