In accordance with Article 166 of the Labor Code of the Russian Federation, a business trip is a trip of an employee on behalf of an organization in order to perform official tasks. And on the basis of the same article, the company must compensate the employee for all expenses related to the trip: transport costs, hotel accommodation and others.
Instructions
Step 1
Before a business trip, fill out a service assignment in the form No. 10-a (approved by the decree of the State Statistics Committee of Russia dated 05.01.04 No. 1) with a detailed statement of the purpose of the business trip. The document must be signed by the head of the organization.
Step 2
To allow the organization to account for travel expenses, issue a travel order that confirms the work and duration of the trip. Familiarize the employee with the order against receipt.
Step 3
Issue a travel certificate for the employee. It must include the following dates: departure from your company, arrival at the destination, departure from the destination and arrival home. These records must be certified by the signature and seal of the appropriate company - yours or the one where the employee was going. Thanks to this document, you can see the exact number of travel days and correctly calculate daily payments.
Step 4
Upon arrival, the employee must write a report on the completion of all tasks. Also, the employee is obliged to submit to the accounting department an advance report in the form No. AO-1 (the form was approved by the resolution of the State Statistics Committee of Russia dated 05.01.04 No. 1). Attached to the report are travel tickets, confirmation of hotel payment, travel certificate, invoices with a mark of payment and receipts confirming expenses during the business trip.
Step 5
If an employee goes on a business trip abroad, there is no need to issue a business trip certificate. But a business trip order needs to be made. To confirm his business trip, remove a copy from the passport from the pages where the border crossing dates are stamped.
Step 6
If during a business trip there is a day off or a public holiday, then attach a copy of the company's internal regulations, which indicate the operating mode of the organization on "non-working" days (the requirement is established by letter of the Federal Tax Service of Russia for Moscow dated 16.08.2006 No. 20-12 / 72393) … Please note that if the work schedule of the enterprise does not provide for work on weekends and holidays, then the employee for such a day on a business trip is paid a double daily rate or is given a day off (at the employee's choice).
