A business trip is work on behalf of the employer away from the main place of employment. Payment for travel allowances is made in accordance with article 139 of the Labor Code of the Russian Federation and a letter from the Ministry of Labor 38. In addition to the average earnings for each day of a business trip, the employee must pay the costs of travel, accommodation and meals.
It is necessary
calculator or 1C program
Instructions
Step 1
According to labor legislation, you can calculate the average daily wage for 12 months or for 3 months, if you have specified this in the internal legal acts of the enterprise.
Step 2
To calculate the average daily pay for 12 months, add up all the money earned that was withheld 13% income tax. Divide the resulting figure by the number of working days in the billing period, based on a 6-day working week. The initial figure will be payment for one day of a business trip, but only for the employee's work. You still have to pay the amount of travel in both directions, transportation costs within the settlement to which the traveler is sent, and food. And if the employee does not have time to go back, then he will have to pay additionally for hotel accommodation.
Step 3
If the company's internal regulations indicate that the average salary is to be calculated for 3 months, then add up all the money earned for the three months from which the 13% tax was withheld, divide by the number of working days in the billing period, based on a 6 day working week. The resulting figure will be payment for one day of work on a business trip, but it should not be lower than if it had been calculated for 12 months. Add to this amount the costs of round-trip travel, transportation costs within the settlement, food and accommodation costs if the employee does not have time to return home on the same day.
Step 4
Since one day of a business trip is not a long job away from the main enterprise, you can pay for it as a normal working day at the main place of employment. But at the same time, you should pay additional expenses for travel, meals and hotel accommodation, if it is impossible to return home on the same day.
Step 5
If you sent an employee on a weekend or an all-Russian holiday, then you must pay it in double the amount of the average daily salary.
