Business trip is paid in accordance with Article 167 of the Labor Code of the Russian Federation. The employer is obliged to pay all expenses related to the business trip and pay the employee a salary calculated based on the average earnings for all days of work. The calculation of average earnings is described in detail in Article 139 of the Labor Code of the Russian Federation and in Regulation 922, approved by the Government of the Russian Federation on December 24, 2007.
It is necessary
- - calculator;
- - 1C program.
Instructions
Step 1
For the calculation period for calculating average earnings, take the 12 months that preceded the business trip, unless otherwise specified in the internal legal acts of your company. You can carry out another calculation only if the amount received by calculation in the specified billing period, divided by the number of days worked, is not less than when calculating for 12 months. That is, if the employee does not lose in payment.
Step 2
In the total amount for calculating the average earnings, include all payments, bonuses, incentives, remunerations on which income tax was charged. Amounts received for social benefits are not counted. Also, non-taxable one-time payments are not taken into account. Divide the resulting number by the number of days worked in the billing period. The baseline figure will be pay for one day of work on a business trip.
Step 3
Multiply the resulting figure by the number of working days on a business trip according to your company's schedule. If an employee was instructed to work on weekends or holidays, then all these days are subject to double payment, unless he has expressed a desire to receive an additional day of rest.
Step 4
You can work on weekends and holidays only at the initiative of the employer. If the employer did not instruct the traveler to work on the indicated days, and the employee worked on his own initiative, then make the calculation based on a single average daily salary for all days of the trip.
Step 5
Except back, for food and accommodation in a hotel or in a private apartment. Three days after arrival, the employee is obliged to make a full report on the funds received for expenses: show tickets for a train or plane there and back, receipts for housing payments, receipts for meals, tickets for city transport when traveling within the settlement where he was sent on a business trip. … The employee must hand over all the remaining funds to the cashier.
