Surely everyone has heard about the traveling nature of work. Almost every organization has a person whose activity is such. It is specific, and several articles are devoted to it in the Labor Code. Their provisions, as well as all the nuances related to this topic, I would like to note with attention.

Labor Code of the Russian Federation

What is the first thing to say about the traveling nature of the work? The Labor Code of the Russian Federation states that the conditions that determine it, if necessary, must be indicated in the employment contract. This is stated in article number 57.

It is also worth referring to Art. 166 of the Labor Code of the Russian Federation. According to it, all business trips of employees, whose permanent activity is either traveling in nature or carried out on the way, are not business trips.

Also in the Labor Code of the Russian Federation there is article No. 168. Its first paragraph refers to the notorious compensation that is due to people whose work is of an expeditionary, field or traveling nature. The expenses incurred for:

Fare payment.
Residential rental.
Everything related to accommodation (field allowance, daily allowance, etc.).
Other expenses incurred by an employee with the knowledge or permission of his management.

The procedure for reimbursement of all of the above, as well as the amounts are determined by the collective agreement, local regulations and agreements.

Work on the go

She would like to mention special attention. The traveling nature of work is primarily carried out by the activity that is carried out during the movement of one or another vehicle. This was noted in the resolution of the Council of Ministers of the RSFSR of 12/12/1978, the provision of which remains relevant to this day.

We are talking about workers in road and river transport. These are captains-mentors, pilots, inspectors and conductors (of buses, trolleybuses, trams, electric trains), drivers, etc.

In these cases, it is very easy to confirm the traveling nature of the work. For this, waybills, orders or reports on flights are provided.

Field and expeditionary staff

They are also relevant to the topic under discussion. Compensation is provided for topographic-geodesic and geological exploration work in the field. Since the activity in this case is carried out in an environment with an unsettled life. And besides, far beyond the boundaries of urban-type settlements.

Freight forwarders are also entitled to compensation. The activity of these employees is to provide forwarding services. It is also traveling in nature, as the freight forwarder accompanies the cargo to its destination in order to ensure its safety and, after delivery, issue acceptance documentation.

Design specifics

Above it was a little told about the traveling nature of the work. What does this mean, you can understand. Now it is worth talking about the specifics of the design of this activity.

Representatives of the funds and the IFTS carefully check the documents that are provided as confirmation of the legality of reimbursement of "traveling" employees for the notorious expenses. Why? Because compensation is taken into account when calculating income tax. And it is also exempt from personal income tax and insurance premiums, since it is a payment related to the performance of a person's duties. This does not apply to allowances! They represent a special incentive payment for the performance of work in specific conditions. They are subject to all taxes. However, this will be demonstrated a little later with examples.

So, so that tax representatives do not have questions for management and employees, it is necessary to reflect in collective agreement conditions that determine the traveling nature of the work. They should also be indicated in local regulations and agreements. In the same documents, it is necessary to indicate the amount of compensation.

These requirements are indicated by the letter of the Federal Tax Service of the Russian Federation dated 08/06/2010 and the regulation of the Ministry of Health and social development from 27.02.2010.

About Documentation

Despite all of the above, those organizations that pay compensation to employees will do well to keep documents that can confirm the traveling nature of the work. What does it mean? The fact that there are force majeure and unforeseen checks during which these papers can come in handy. These include the following documents:

Travel plans approved by management.
Business travel journals.
Route sheets.
Managerial meeting reports.

Judicial practice shows that if at the time of the audit the organization does not have these documents, then the inspectors from tax service may well exclude the funds spent on compensation from the calculation of income tax. And this means additional accrual of contributions and personal income tax.

Amounts and amounts of compensation

The provision on the traveling nature of the work states that he undertakes to confirm the amounts returned to the employee for the financial losses incurred by him. If, for example, he goes on a business trip to the other end of the country, then he will need to submit a report with the application of air tickets, invoices and hotel reservations, gasoline checks, taxi fares, etc. This way, management will calculate the correct and exact amount spent by the employee for all the time, and will reimburse it to the penny.

However, in some organizations this approach is not practiced. The management simply carries out monthly accrual of funds to the employee's account in a certain amount (fixed, as a rule). True, in this case, it is likely that representatives of the funds and the IFTS will consider payments of this nature as an allowance for special working conditions, and not as compensation.

In other cases, the employee is issued a card (with or without a limit), and the management receives a bank report on transactions made with it.

Daily payments

I would like to talk about them too. Daily allowances for traveling work do not depend on the actual costs of the employee, and they do not need to be documented.

In accordance with Article 168.1 of the Labor Code of the Russian Federation, enterprises have the right to pay additional expenses to specialists that are associated with living outside their permanent place of residence. Compensations of this kind are also not subject to contributions and personal income tax.

However, the collective agreement must indicate the amount of such payments, the procedure for their calculation and the cases in which this is allowed. This fact was confirmed in the letters of the Ministry of Finance of the Russian Federation dated 09/04/2009, as well as from 06/07/2011 and 06/07/2011.

Illustrative example (surcharges)

So, let's say, an order was issued at the enterprise, according to which the forwarding driver will receive an allowance in the amount of 15,000 rubles for the traveling nature of his work. The following month, it was included in his salary, but contributions and taxes were withheld. 1,950 rubles went as personal income tax (13%) and 3,300 (22%) - in Pension Fund. Also, 765 rubles were deducted. (5.1%) as a contribution to the FFOMS, another 435 rubles. (2.9%) for the collection in the FSS and another 105 rubles. (0.7%) - tax for industrial accidents. In total, 8,445 rubles remained from 15,000 rubles. Surcharges, unlike compensations, are subject to all taxes listed, and this is unprofitable.

Illustrative example (compensation)

And here is another situation. Suppose an employee of an organization whose average daily salary is 1,200 rubles had to do work for seven days, being in traveling working conditions. Then, upon completion of his duties, he provided evidence to the accounting department confirming his expenses for this period. He enclosed round-trip bus tickets, which cost a total of 4,000 rubles, and a check from the office hotel for 8,000 rubles.

Economic services accrued compensation to the employee in the amount of 20,400 rubles. This amount was obtained by adding compensation for the notorious costs (12,000 rubles) and per diem (1,200 x 7 = 8,400). He receives this money "clean". After all, we are talking about compensation, and it is not taxed.

Work during the day

The labor activity of those people who work on the move throughout the day deserves special attention. In fact, this is the traveling nature of the work (this is also noted in the employment contract). Now we are talking about drivers of public transport and mobile post offices, as well as drivers employed in the transportation of mail. In addition to the listed specialists, this list includes employees of enterprises whose activities consist in the implementation of construction, adjustment and installation work. Naturally, the list includes all persons associated with by rail- conductors, conductors, machinists.

But this is not all that concerns such a topic as the itinerant nature of work. Working hours should be normalized, but in this case this is not always feasible. Therefore, if the duration of this activity exceeds 12 days per month, but the employees still return home daily, they are paid a 20 percent bonus. That is, if the monthly rate is 25,000 rubles, then another 5,000 rubles are added to this amount as compensation.

In cases where traveling activities take less than 12 days a month, a person is entitled to compensation up to 15%.

The difference from business trips

It is important to take it into account. Not everyone knows how to distinguish between traveling work and a business trip. Therefore, it is very important that the employer initially prescribes which positions in his company suggest this nature. labor activity. This will greatly facilitate the process of resolving conflicts with employees, which usually relate to pay issues during travel.

Some may think that working time in such cases, it is paid according to the rules that are prescribed for business trips. According to average earnings, that is, which is determined quite simply - the average daily salary is multiplied by the number of days spent by a person on a business trip. This is how the final payment is made. And in this case average earnings turns out to be higher than the salary, since it includes incentives, allowances, bonuses, overtime, etc. It is not surprising that many employees with traveling activities often insist that they be paid in this way.

But here Article 167 of the Labor Code of the Russian Federation comes into force. It states that the preservation of the average salary applies only to business trips.

Irreplaceable compensation

It also includes a provision on the traveling nature of the work. Irreplaceable compensation is a supplement to wages. It is accrued to the employee constantly, in certain size. Such a move is beneficial for companies, since it excludes additional assessments of contributions and personal income tax.

After all, these allowances are included in the wage system, as stated in the 129th and 135th articles of the Labor Code of the Russian Federation. Their payment and everything connected with them does not depend on how much money the employee spends due to frequent trips. Such compensation is an allowance for the fact that a person works in more uncomfortable conditions, unlike the rest.

But even here there is a certain nuance. These payments are constituent part salaries. And so they are taken into account when calculating income tax. This means that they are subject to insurance premiums, as well as personal income tax. This is a minus, but the funds and the Federal Tax Service will never have any questions about the payment of this kind of allowances.

Calculation of a fixed allowance

It would not be superfluous to mention how this compensation for the traveling nature of the work is calculated and in what cases it is applied. So, a fixed allowance takes place if the employee:

All day or most of it is on the road.
According to work obligations, he moves within a limited area.
Does not spend money on living and traveling abroad or in other regions as part of his work activity.
Consumes a predictable amount.

It is important for the employer to note the effect of this compensation system at his enterprise in the contract. This requirement is indicated in the 168th article. The following wording is allowed: “Employees with a traveling nature of work are entitled to a monthly allowance covering travel expenses. Its size is 12% of the salary.

The figures are approximate. The amount of compensation is always determined by the employer. He can indicate it either as a percentage of salary, or in specific monetary terms, indicating the exact amount.

Well, there is much more to be said about how the travel allowance is calculated and what principles an employer must follow. But all of the above makes it clear which specialists can count on compensation and what management needs to do in order to avoid problems associated with representatives of the Federal Tax Service and funds.

08.02.2018, 17:34

The organization sells machines own production in several regions. To install and adjust the equipment, the company's specialists travel to the customer's facilities, whose work is traveling. In order to properly organize work with such employees, it is necessary to prepare and approve the Regulations on the traveling nature of work. Sample 2018, prepared by our specialists, will help personnel officers save time.

Travel work is not business trips

Some employees whose work is connected with traveling, for example, drivers, builders, couriers, are assigned the traveling nature of work. Moreover, the travel condition is included in the employment contract with the employee (paragraph 8, part 2, article 57 of the Labor Code of the Russian Federation).

In turn, a business trip is a business trip of an employee related to the performance of an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). A business trip, unlike traveling work, is of a one-time or periodic nature.

Despite the fact that the work of an employee is of a traveling nature, he can be sent on a business trip. Moreover, a one-time trip of an employee, which differs in terms of its conditions from his usual trips, must be issued as a business trip (letter of the Ministry of Finance of Russia dated 06/01/2005 No. -A41/10098-09).
For example, if a company driver who delivers goods to customers located in one region is sent by management to another region, then such a trip is recognized as a business trip.

Organizational moments - in the local act

When accepting an employee for traveling work, you must not forget to indicate the condition on traveling in the employment contract concluded with him.

In addition, a separate local act of the enterprise, for example, an order of the head of the organization, must approve the list of positions in respect of which the traveling nature of work is established.

In order to establish the conditions for traveling work, including a list of traveling work, expenses reimbursed by the employer, the procedure for confirming the production nature of trips, it makes sense to develop and approve a sample Regulation on the traveling nature of work (for drivers, for example).

travel expenses;
housing rental expenses (if the employee cannot return home);
expenses that the employee incurs in connection with living outside the permanent place of residence (per diems);
other expenses incurred with the permission or knowledge of the employer.

Especially for readers, our specialists have prepared a sample of the Regulations on the traveling nature of work 2018, which can be downloaded for free on the website.

Almost every organization has employees whose work takes place on the road. These trips are not business trips, at the same time, such employees are paid the costs of travel, housing, per diem and other expenses. Moreover, reimbursement by the employer of these costs becomes possible only in the event of correct design labor relations with employees, approval of the "traveling" list and the procedure for reimbursement of costs.

"Traveling" workers

The Labor Code of the Russian Federation identifies the following forms of work for employees who do not sit at their workplaces (part 1 of article 168.1 of the Labor Code of the Russian Federation):

- work on the road;

- work in the field;

- Expeditionary work;

- itinerant nature of the work.

At the same time, there is no definition of these works in the Code. In part 1 of Art. 166 of the Labor Code of the Russian Federation only says that business trips of employees, permanent job which is carried out on the way or has a traveling character, are not recognized as business trips. So let's turn to other regulatory legal acts, where the characteristics of these works are given.

Work on the go

Typically, work performed on the road includes work performed while the vehicle is in motion.

Let us give examples of work on the way, considered in the resolution of the Council of Ministers of the RSFSR of December 12, 1978 N 579 "On approval of the lists of professions, positions and categories of workers in river, road transport and highways who are paid allowances in connection with permanent work on the road, traveling nature of work, as well as business trips within the areas they serve. "We are talking about captains-mentors, pilots, controllers of passenger transport, conductors, drivers constantly working on long-distance transportation, etc.

Work in the field

Field conditions are special conditions for the production of geological exploration and topographic and geodetic works associated with the unsettled work and life of workers and the placement of production facilities outside urban-type settlements. This definition is given in clause 2 of the now-defunct Regulations on the payment of field allowances.

Let's extend this definition to other industries. Field conditions are special working conditions associated with the unsettled work and life of workers and the placement of production facilities outside urban-type settlements.

Expeditionary work

The legislator does not explain the concept of expeditionary work. We think that in this case the activity of forwarders is meant. Therefore, as an example, consider a transport expedition.

Under the freight forwarding contract, one party (forwarder) undertakes, for a fee and at the expense of the other party (the client-consignor or consignee), to perform or organize the performance of the services specified in the freight forwarding contract related to the transportation of cargo (Part 1, Article 801 of the Civil Code of the Russian Federation). A forwarder is a person who performs or organizes the performance of freight forwarding services specified in the transport expedition agreement (clause 4 of the Rules for Forwarding Activities approved by Decree of the Government of the Russian Federation of September 8, 2006 N 554).

The duties of a freight forwarder for the carriage of goods include escorting the goods to their destination, ensuring the necessary storage regime and safety of the goods during transportation, delivery of the delivered goods and execution of acceptance documentation. This is indicated in Qualification Handbook positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of Russia of August 21, 1998 N 37.

Based on the foregoing, we can conclude that the works of an expeditionary nature include escorting cargo to its destination.

Traveling nature of work

According to paragraph 2 of the Instruction on the organization of business trips for military personnel of the civil defense troops and employees of the State fire service in the system of the Ministry of Emergency Situations (approved by order of the Ministry of Emergency Situations of Russia dated January 10, 2008 N 3), the traveling nature of work is the implementation of regular business trips within the service area (areas) with the possibility of daily return to the place of residence. Note that this definition also applies to work in transit.

Let us turn to the Regulation on the payment of allowances related to the mobile and traveling nature of work in construction, approved by the Decree of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions of 06/01/1989 N 169 / 10-87. The traveling nature of work is established for employees performing work at facilities located at a considerable distance from the location of the organization.

So the traveling nature of the work is the implementation of regular business trips. This category includes the following workers: couriers, sales agents, postmen, etc.

We determine the nature of the work

As you can see, in the current legislation there are no clear concepts of traveling work, work on the road, in the field and work of an expeditionary nature. Sometimes the same work can fall under several types. For example, the work of a driver can be traveling, en route or expeditionary.

In principle, it is not so important for us what specific form the work belongs to. The main thing is to get it right. Moreover, representatives of the Ministry of Health and Social Development of Russia in a letter dated September 18, 2009 N 22-2-3644 indicated that the decision to classify a particular work as work falling under Art. 168.1 of the Labor Code of the Russian Federation, is adopted by the organization independently.

At the same time, it is important not to confuse traveling work with business trips. According to Part 1 of Art. 166 of the Labor Code of the Russian Federation, a business trip is a trip by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work. However, business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips.

Thus, one-time trips of employees have nothing to do with the traveling nature of work. For example, driver trips trucks, which are not of a permanent nature and in each case are carried out by a separate order of the employer, should be considered as business trips (letter of the Ministry of Finance of Russia dated 06/01/2005 N 03-05-01-04 / 168).

Compensation payments

Types of expenses

In accordance with Part 2 of Art. 164 of the Labor Code of the Russian Federation, compensations are monetary payments established in order to reimburse employees for the costs associated with the performance of labor or other duties stipulated by labor legislation.

For employees whose permanent work is carried out on the road or has a traveling character, the employer reimburses the following related to business trips (part 1 of article 168.1 of the Labor Code of the Russian Federation):

- travel expenses;

- the cost of renting a dwelling;

– additional expenses associated with living outside the place of permanent residence (daily allowance, field allowance);

- other expenses incurred by employees with the permission or knowledge of the employer.

Reimbursement of expenses under Art. 168.1 of the Labor Code of the Russian Federation, is carried out under the following conditions (letter of the Federal Tax Service of the Russian Federation of 08/06/2010 N ShS-37-3 / 8488):

1) the list of works, professions, positions of employees whose permanent work is of a traveling nature is established by a collective agreement, agreement or local regulatory act;

2) the amount and procedure for reimbursement of expenses related to business trips of employees (specified in Article 168.1 of the Labor Code of the Russian Federation) are established by a collective agreement, agreement or local regulatory act, or employment contract.

Please note that compensation for the expenses of employees whose work is traveling in nature cannot be made on the basis of a travel certificate (letter of the Ministry of Finance of Russia of October 25, 2007 N 03-03-06 / 1/735).

Note. Officials in the letter of the Federal Tax Service of the Russian Federation dated 08/06/2010 N ШС-37-3 / 8488 noted that the list of expenses reimbursed to the employee on the basis of Art. 168.1 of the Labor Code of the Russian Federation is open. So it is allowed to reimburse other expenses related to business trips made by employees with the permission or knowledge of the employer. Meanwhile, if the costs do not depend on the nature of the work performed by the employee, they are not related to the costs associated with business travel. In particular, the cost of reimbursement of the cost of meals should be considered as payments to the employee.

Tax nuances

Reimbursement of expenses for employees whose permanent work is carried out on the road or has a traveling character, as well as for employees working in the field or participating in expeditionary work:

- is taken into account when determining the income tax base as part of other expenses related to production and sales (letters of the Ministry of Finance of Russia dated 05/13/2013 N 03-04-06 / 16384, dated 06/14/2011 N 03-03-06 / 1/341 , Federal Tax Service of Russia dated 04.04.2011 N KE-4-3 / 5226, dated 04/01/2010 N 03-03-06 / 1/211);

- is not taken into account when calculating the tax base for the purpose of applying the simplified taxation system (letters of the Ministry of Finance of Russia of December 16, 2011 N 03-11-06 / 2/174, the Federal Tax Service of Russia of March 14, 2011 N KE-4-3 / 3943);

- not subject to personal income tax (clause 3 of article 217 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia dated November 10, 2011 N ED-4-3 / [email protected], the Ministry of Finance of Russia dated 06/07/2011 N 03-04-06 / 6-131 and dated 07/19/2010 N 03-04-06 / 6-154);

- not subject to insurance premiums for compulsory social insurance (subparagraph "and" clause 2, part 1, article 9 of the Federal Law of July 24, 2009 N 212-FZ "On insurance premiums to the Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund", hereinafter - Law N 212-FZ, letters of the FSS of Russia dated 02.04.2010 N 02-03-16 / 08-526 and the Ministry of Health and Social Development of Russia dated 02.27.2010 N 406-19 );

- not subject to contributions for compulsory insurance against industrial accidents and occupational diseases (paragraph 10, subparagraph 2, clause 1, article 20.2 of the Federal Law of July 24, 1998 N 125-ФЗ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" ", hereinafter - Law N 125-FZ; letter of the FSS of Russia dated 11/17/2011 N 14-03-11 / 08-13985).

Note. There is also the so-called mobile nature of work. This is a kind of business trips for employees whose permanent work is carried out on the road. For example, in construction, the mobile nature of work involves frequent relocation of the organization (relocation of workers) or their isolation from their permanent place of residence. This follows from clause 3.12 of the Federal Industry Agreement on Construction and Industry building materials RF for 2011-2013 (dated 02.02.2011 N 168/11-13).

Meanwhile, judging by the wording given in sec. 8 h. 2 tbsp. 57 of the Labor Code of the Russian Federation, the mobile nature of work, work on the road and traveling work are different forms of work. At the same time, in Art. 168.1 does not mention mobile work. So, in order to reimburse the costs of such employees, we advise mobile work to be "renamed" to traveling work or work on the road.

Allowances

The amount of allowances

Most often, the size of the allowances depends on the "generosity" of the company's management. True, when establishing "traveling" surcharges, employers who have not refused to join the industry agreement will also have to take into account its provisions (Articles 8, 45, 48 of the Labor Code of the Russian Federation).

These amounts increase the wages of "travelling" workers and cannot be considered as compensation. The fact is that all cases of compensation are prescribed in the Labor Code of the Russian Federation (letters of the Ministry of Finance of Russia of March 26, 2012 N 03-04-06 / 9-76 and of October 3, 2007 N 03-04-06-02 / 196).

Table. Bonuses for the traveling nature of work in accordance with industry tariff agreements concluded at the federal level of social partnership

Agreement	Allowances / surcharges for traveling nature of work
Sectoral tariff agreement in the electric power industry of the Russian Federation for 2013-2015. (dated 09.04.2013 N 222/13-15)	At least 12.5% of the tariff component of the costs (funds) allocated for wages
Sectoral tariff agreement in the housing and communal services of the Russian Federation for 2008-2010. (dated 05.09.2007 N 71/08-10). Extended until 01/01/2014 (dated 04/02/2010 No. 145/11-14)*
Federal industry agreement on the construction and building materials industry of the Russian Federation for 2011-2013. (dated 02.02.2011 N 168/11-13)*	In cases where trips during non-working hours from the location of the employer (collection point) to the place of work and back per day are at least three hours, it is recommended to set per diem in the amount of up to 20% of the monthly tariff rate (salary) without taking into account coefficients and surcharges, but not more than 50% of the daily allowance paid on business trips, and for trips lasting at least two hours - up to 15% of the monthly tariff rate (salary) excluding coefficients and surcharges, but not more than 40% of the daily allowance paid on business trips
Federal industry agreement on the road sector for 2008-2010. (dated 21.05.2008 N 100/08-10). Extended for 2011-2013 (dated 14.01.2011 N 162/11-13)*	If the duration of traveling work or work that takes place on the way: 12 or more days per month, then the surcharge is up to 20% of the monthly tariff rate, official salary; less than 12 days per month, then the allowance is up to 15% of the monthly tariff rate, official salary, excluding coefficients and surcharges. If the travel time during non-working hours from the location of the organization or from the collection point to the place of work and back per day is: at least 3 hours, an allowance is paid in the amount of up to 20% of the monthly tariff rate, official salary, excluding coefficients and surcharges; at least 2 hours - up to 15%
* Agreements under which there was a proposal for accession

Tax nuances

Expenses for the payment of allowances for traveling nature of work:

- take into account when determining the base for income tax as part of labor costs (clause 2 of article 255 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 03.26.2012 N 03-04-06 / 9-76);

- take into account when calculating the tax base in order to apply the simplified taxation system (subclause 6, clause 1, article 346.16 of the Tax Code of the Russian Federation);

- they are subject to personal income tax (clause 1, article 210 and article 217 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 26, 2012 N 03-04-06 / 9-76);

- levy insurance premiums for compulsory social insurance (part 1 of article 7 and article 9 of Law N 212-FZ);

- levy contributions for compulsory insurance against industrial accidents and occupational diseases (clause 1, article 20.1 and article 20.2 of Law N 125-FZ).

We arrange traveling work

List of traveling workers

The list of jobs, professions, positions of "traveling" workers is established by a collective agreement, agreements, local regulations (part 2 of article 168.1 of the Labor Code of the Russian Federation). We recommend that traveling categories of workers be specified in the order, since it is much more difficult to amend the collective agreement.

Regulations on traveling nature of work

It is also important to approve the Regulations on the traveling nature of work, which will spell out the concept of traveling work, compensation payments, the procedure for making settlements with the employee, etc.

Regulations on business trips of employees whose permanent work is of traveling nature or takes place on the way

1. General Provisions

1.1. This Regulation establishes the procedure and amount of reimbursement of expenses of the Company's Employees, whose permanent work is of traveling nature or takes place on the way.

1.2. The traveling nature of the work is the implementation of regular business trips.

1.3. Travel work is work done while the vehicle is in motion.

1.4. The list of positions and professions of employees whose permanent work is of a traveling nature or takes place on the way is approved by the director.

1.5. The conditions that determine the nature of work (travelling, on the road) must be specified in employment contracts and job descriptions (work instructions) of Employees.

1.6. This Regulation is obligatory for all Employees of the Company, whose permanent work is of traveling nature or takes place on the way.

2. Grounds for sending an employee on a business trip

2.1. The basis for sending the Employee on a business trip is the route sheet.

2.2. Reception and issuance of route sheets is carried out by the personnel department.

2.3. The next day after the end of the business trip, the Employee submits the route sheet to the head of the unit, who approves it and submits it to the personnel department on the same day.

3. Compensation payments related to special working conditions

3.1. The following bonuses are added to the salaries of employees:

3.1.1. for traveling nature of work - 20%;

3.1.2. for work carried out on the way - 15%.

4. Compensation payments related to performance job duties

4.1. The employee is reimbursed for travel expenses:

4.1.1. in the amount of actual expenses confirmed by travel documents, but not higher than the cost of travel:

- by rail - in a compartment car of a fast branded train;

— water transport- in the cabin of the V group of a sea vessel of regular transport lines and lines with integrated passenger service, 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 road - in any vehicle (including taxis);

4.1.2. monthly in the amount of the cost of tickets for the city public transport- employees whose permanent work has a traveling character.

4.2. The travel expenses specified in paragraph 4.1.1 of this Regulation are reimbursed in the amount of the cost of travel by transport, including insurance payments for state compulsory insurance of passengers in transport, payment for services for the advance sale of travel documents, expenses for the use of bedding on trains.

4.3. The employee is reimbursed for the costs of renting a dwelling upon presentation of supporting documents in the amount of actual costs, but not more than 2,500 rubles. per day. Under this item of expenses, the employee's expenses for paying additional services provided in hotels (with the exception of expenses for service in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities).

4.4. The employee is paid additional expenses associated with living outside the place of permanent residence (per diem) in the amount of 1000 rubles. in a day.

4.5. Employees are reimbursed for expenses for communication services within the limit established by the order of the director, and if there is a memorandum from the Employee confirming the economic feasibility of expenses.

4.6. The Employer reimburses the Employee's expenses only if the trips were official and corresponded to the Employee's work function or were carried out by order of the Employee's immediate supervisor.

5. The procedure for making settlements and reporting

5.1. Employees are required to keep all documents confirming expenses.

5.2. At least 5 working days before the beginning of the next month, the head of the unit issues a job assignment describing the main areas of work of the employee on business trips for the corresponding month.

5.3. The employee is given an advance on business travel expenses up to the amounts due under the assignment approved by the director.

5.4. By the 5th day of the calendar month following the reporting month, employees are required to submit to the accounting department of the organization an advance report (in form N AO-1, approved by Decree of the State Statistics Committee of Russia dated 08/01/2001 N 55) on the money spent in connection with business trips. The following documents are attached to the advance report: documents on the rental of residential premises, documents on actual travel expenses and other expenses related to business trips.

5.5. Employees are required by the 7th day of the month following the reporting month to return to the cashier the balance of the unused advance payment issued for business trips.

5.6. In case of overspending Money the employer, within 3 working days from the date of approval of the advance report, compensates the employee for the amounts approved by the director of the organization.

Features of hiring

According to par. 8 h. 2 tbsp. 57 of the Labor Code of the Russian Federation, mandatory for inclusion in an employment contract are, in particular, the conditions that determine, if necessary, the nature of the work (traveling, on the road). For an example of the wording of an employment contract with an employee working in a job that has a traveling nature, see Example 3.

The itinerant nature of the employee's official activity should be indicated in the employee's official duties.

Traveling sheet

Most often, as a justification for business trips, enterprises keep a travel log or employees are given traveling (route) sheets, where they mark their movements. It is not uncommon for employees to be charged with filing travel reports. All these documents are developed by the organization independently.

Note. Each independently developed form of the primary accounting document must contain the following required details(Part 2, Article 9 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting"):

1) the name of the document;

2) date of drawing up the document;

3) name economic entity who compiled the document;

5) the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;

6) the title of the position of the person (persons) who made (completed) the transaction, operation and responsible (responsible) for the correctness of its execution, or the title of the position of the person (persons) responsible (responsible) for the correctness of registration of the event;

7) signatures of the persons specified in clause 6 of this list, indicating their surnames and initials or other details necessary to identify these persons.

Stationary jobs and traveling work

Organizations often conclude employment contracts with employees to perform traveling work in other cities or regions of our country. This raises the question: should organizations register with the tax authorities at the place of performance of the labor function of each of these employees?

The question is not idle. The fact is that organizations are subject to registration with the tax authorities at the location of each of their separate subdivisions (clause 1, article 83 of the Tax Code of the Russian Federation). Wherein separate subdivision A company is recognized as any subdivision that is territorially isolated from it, at the location of which stationary workplaces are equipped (clause 2, article 11 of the Tax Code of the Russian Federation). The workplace is understood as the place where the employee must be or where he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer (Article 209 of the Labor Code of the Russian Federation).

Meanwhile, if these employees do not carry out activities in the office of the organization, then there can be no talk of creating stationary jobs. After all, the equipment of a stationary workplace means the creation of all the conditions necessary for the performance of labor duties, as well as the very performance of such duties (letters of the Ministry of Finance of Russia of 05.20. 07/1/8192, dated 03/01/2012 N 03-02-07/1-50). So, when carrying out activities of a traveling nature, without creating a stationary workplace, there are grounds for registering an organization in tax authority does not arise at the place of implementation of the specified activity. This conclusion is confirmed by the following letters from the Ministry of Finance of Russia: dated 05.24.2013 N 03-02-07/1/18634, dated 01.03.2012 N 03-02-07/1-50 and dated 07.28.2011 N 03-02-07/1 -265.

We talked about what is meant by a business trip and how an order is drawn up to send an employee on a business trip in ours. We noted that business trips should be distinguished from official trips of employees whose permanent work is carried out on the road or has a traveling character (part 1 of article 166 of the Labor Code of the Russian Federation). The condition on the traveling nature of work is mandatory for inclusion in an employment contract with such an employee (part 2 of article 57 of the Labor Code of the Russian Federation).

And should the employer develop and approve the Regulations on the traveling nature of work?

Traveling nature of work - we develop the Regulation

The employer is not obliged to approve the Regulations on the traveling nature of work. The preparation of this document is an internal affair of the employer. At the same time, in order to guarantee the observance of the rights of employees and reduce the risks of recognition of expenses in tax expenses in case of traveling nature of work, the development of such a Regulation is expedient.

The regulation on the traveling nature of work (a sample can be downloaded from the link below) can disclose both general aspects provided for by the Labor Code of the Russian Federation and mandatory, and issues that are not regulated by law and remain at the discretion of the employer.

So, for example, the Labor Code of the Russian Federation provides that for employees whose permanent work is carried out on the road or has a traveling character, the employer is obliged to reimburse those related to business trips (part 1 of article 168.1 of the Labor Code of the Russian Federation):

travel expenses;
the cost of renting a dwelling;
additional expenses associated with living outside the place of permanent residence (per diem);
other expenses incurred by employees with the permission or knowledge of the employer.

But the specific amounts and procedure for reimbursing these expenses, as well as the list of jobs, professions, positions of workers with a traveling nature, can be established by a collective, labor contract, agreements, as well as local regulations, which include, among other things, the Regulation on the traveling nature of work ( part 2 article 168.1 of the Labor Code of the Russian Federation).

The employer determines the structure and content of such Regulations independently. The list of professions and positions of employees whose permanent work is of a traveling nature can either be given in the Regulation itself, or indicated in an appendix to it. As annexes to the Regulations, for example, a route sheet and a log of the movement of route sheets can also be approved.

Here is a sample of 2018 for the Regulations on the traveling nature of work.

Questions of what the traveling nature of work means, how to formalize it correctly and what legal regulation set for this method organization of labor are relevant both for many Russian employers and for their employees. In particular, the current legislation assumes a very wide range of differences between the traveling nature of work and business trips. Therefore, each employee or his manager should familiarize himself with the requirements of the law, if official duties may involve frequent travel.

What does the traveling nature of work mean - the norms of the Labor Code of the Russian Federation and the current legislation

A clear definition of what the traveling nature of work means is not provided directly in the provisions of labor legislation. However, the mention and legal regulation of issues related to such a regime of labor activity is still present in the regulations of the Labor Code of the Russian Federation and other state regulations. Myself Labor Code considers the concept of traveling labor in the provisions of the following articles:

Art. 57. The rules set out in this article deal with the actual content of employment contracts. They oblige the employer to indicate the presence of a special nature of labor, including traveling.
Art. 166. The provisions of the aforementioned article deal with the issues of official business trips and provide that traveling work makes it possible not to classify business trips as full-fledged business trips.
Art. 168.1. The aforementioned article regulates the procedure for reimbursement of expenses of workers who were associated with traveling work, namely, compensation for travel, accommodation and other expenses, if any.

To eliminate legal conflicts and search for at least an approximate legal meaningful definition traveling nature of the work, you have to contact individual departmental regulations. For example, one of these documents is the Order of the Ministry of Emergency Situations No. 3 dated 01/10/2008, where traveling activities mean the fulfillment of the duties of a worker with frequent business trips to the territory under their jurisdiction. In general, according to the opinion of leading personnel specialists and lawyers, signs of traveling work can be the following features labor activity:

To recognize the nature of the work as traveling, at least one of the above signs is sufficient. At the same time, in many situations, the same activity, depending on the view of the manager and personnel specialists, can either be considered traveling or not be classified as such in accordance with the company's local regulations.

How to correctly arrange the traveling nature of work

The legislation contains a mention of how to properly arrange the traveling nature of work. In particular, such information is available in the provisions of the aforementioned Article 57 of the Labor Code of the Russian Federation. That is, traveling activities should be directly defined directly in the employment contract. In more detail, the obligations of the worker and the corresponding registration of traveling work can be defined as follows:

Use of local regulations. The enterprise may have separate regulations, job descriptions and other documents regulating the relationship of employees with traveling functions with the employer. At the same time, these standards are mandatory for compliance with each of the parties to the relationship and should not contradict the current conditions of labor legislation.
. Within the framework of the collective agreement, the traveling nature of the work and various appropriate guarantees to employees in connection with the conduct of the said activity may be mentioned.

Regardless of the presence or absence of provisions on the traveling nature of work in the local documents of the enterprise and the collective agreement, the employer has the right to involve in such activities only those employees with whom this nature of work is expressly stipulated in the provisions of the employment contract.

But what to do if the nature of the conduct of labor activity has changed in the course of work, when the employee’s trips were not previously provided for, and subsequently the need arose for frequent business trips of the worker? In such a situation, a mandatory change in the employment contract is assumed, which, in accordance with the requirements of the Labor Code of the Russian Federation, can only be carried out by concluding an additional agreement.

This agreement is concluded exclusively on a voluntary basis between the employer and the employee, however, if it is associated with a change job descriptions and labor organization, the employer will have the right to dismiss the employee who refused to change the employment contract after two months from the date of change general conditions conducting activities, while offering him other vacant positions at the enterprise and subject to the employee's refusal to occupy them, or in their direct absence.

Differences between travel and business travel

First of all, it should be remembered that although the traveling nature of work has many common features with , it is not an identical concept. Yes, to common features of this nature of work can be attributed the obligation of the employer to provide the employee for the duration of the trip, as well as the direct separation of employees from the workplace, associated with the direct execution of the work process by them. However, the differences between these types of activities are quite significant. These include the following features:

With the traveling nature of the work, the employer is not required to separately notify the employee and send him on a business trip by a separate order. Accordingly, the employee does not need to draw up a travel list and carry out other procedural procedures that are mandatory for a business trip. In the case of frequent and regular business trips, the traveling nature of the work will greatly simplify organizational matters facing both the workers and their leadership.
The legislation provides for certain restrictions on sending certain categories of employees on business trips. So, sending pregnant women and minors to them is prohibited under any circumstances. And persons with family obligations, including those raising a child under the age of three, can be sent on business trips only with their prior consent. If the employment contract provided for the traveling nature of the work, sending these categories of employees on business trips is not prohibited in any way and is the usual course of the labor process.
Orderbusiness trips and work on the road may also differ. So, for the duration of a business trip, the employer is obliged to ensure that the employees are paid an amount not less than the average salary of the employee for each day of the business trip, as well as for the days of departure, arrival and following on a business trip. At the same time, it must be remembered that the average salary includes not only the salary or tariff rate of the employee, but also all bonuses and other payments of a stimulating and incentive nature. At the same time, during business trips as part of the itinerant nature of the work, the provision of remuneration is carried out in accordance with the standard methods established at the enterprise, without calculating the average earnings of the employee.
The procedure for notifying an employee. The employer must notify employees in advance of the need to go on a business trip. In traveling activities, to send a worker on a trip, any order of the head of the employee or other persons to whom he reports within the framework of the service hierarchy in the organization will suffice.

The fact that an employee has a traveling labor relationship does not mean that he cannot be sent on business trips. Most often, traveling work is established in relation to frequent regular trips within a certain territory, and on business trips workers are sent for a longer period or outside their normal scope of work duties.

In general, comparing the traveling nature of work and business trips, it is worth noting that each of these ways of organizing business trips has both its advantages and disadvantages. For example, traveling work significantly reduces the burden on the employer and employee, but also deprives the latter of a number of social guarantees.

However, additional guarantees can be established directly by the employer and the local regulations of the enterprise. At the same time, in some cases, especially when transporting valuable goods and working with truck drivers in general, employers prefer to arrange full-fledged business trips.

Compensation for traveling nature of work

AT Russian legislation provides for the obligation not only to ensure the payment of workers' expenses for business trips, but also for all other business trips, including those within the traveling nature of the activity. At the same time, the procedure for paying compensations, as well as the situations in which they are paid, are strictly defined in the regulations of the Labor Code of the Russian Federation. . Thus, during traveling work, the worker has the right to compensation:

The procedure for paying compensation may provide for both the preliminary provision of the necessary funds to the employee, followed by the employee's report on costs, and compensation according to the settlement documents of personal funds spent by the employee after the fact.

The legislation does not provide for additional compensations, allowances and holidays for traveling nature of work.