Any task entrusted to the employee implies the submission of reports on its implementation. And a business trip to another locality in this case is no exception. Going outside the city with a specific order from the management, the employee must make sure that upon return he has with him the accounting documents for business travelers. This rule is mandatory for all employees of the enterprise.
Documents required for a business trip
The specifics of many organizations (enterprises) provides for constant communication with partners. But many of them are often located outside this locality. Therefore, some employees are forced to go to another city to solve important production issues.
In order to confirm the fulfillment of a specific order upon arrival, they must draw up appropriate accounting documents for travelers. Only after this, the accounting department will be able to pay employees the expenses incurred during the period of their job assignment. The list of employees entitled to travel on business trips, as well as the duration and other details of the trip, are usually specified by certain agreements, various local regulations or a collective agreement. In any case, going on a trip, the employee should have with him:
- Travel certificate. Although since 2015 it has been officially abolished, but many enterprises still use it in the old fashioned way.
- The relevant order of the head.
- Job assignment.
These are the main reporting documents for business travelers, without which any trip of the employee will have no basis.
Travel pay
Settlements with employees for completed tasks are carried out by the accounting department in steps. First, before departure, an advance payment is issued to the employee, the amount of which is calculated on the basis of existing standards. These funds are provided for travel, rental, additional costs associated with living (per diem), and other needs permitted by the employer. The final settlement is made after the employee returns the issued accounting documents for the business trip upon return. They must contain:
- an advance report listing all costs incurred;
- service note if the employee had to use his own transport or rent it for work.
Together with the expense report, it is also necessary to submit a business trip certificate to the accounting department, in which there should be marks of those enterprises that the employee visited, performing the job assignment entrusted to him. The name of the organization should correspond to what was originally indicated in the order. If, in case of industrial need, visits to companies located in other settlements were required, then this fact should be noted in the trip report.
Business trip period
To go on a business trip, the employee is issued two basic documents (order and travel certificate), which, in principle, duplicate each other. Both of them contain information about the destination and dates of the trip.
The first day of a trip is considered to be the departure of an employee from a permanent place of work. Departure date is indicated on the ticket of the used vehicle (bus, train, plane). Moreover, the countdown is up to 24 hours. Later, the next day is considered. This must be taken into account when buying tickets. The last day is determined by the return date, also indicated on the ticket. Until 2015, the calculation was carried out on the basis of the information noted in the travel certificate. But after the Decree of the Russian Federation No. 1595 of December 29, 2014 entered into force, it is enough for the employee to present travel documents in the form of travel tickets to confirm the departure. They will serve as proof of the duration of the trip, on the basis of which the accounting department will then pay the employee “per diem” (additional expenses associated with living). These funds are intended for feeding a person who is away from home in connection with the performance of official duties on behalf of management. Perhaps that is why such costs are sometimes called “field allowance”, which is calculated on the basis of norms approved by the Government of Russia.
Rental housing
Going on a business trip, many employees pre-book their hotel rooms. This guarantees them the opportunity to stay there upon arrival. But sometimes it is not possible to use such a service due to lack of free places or the employee chose to resolve this issue on the spot. In this case, he will have to be content with rented housing. This option is also possible.
Upon his return, he will need to indicate this fact, filling out accounting documents for business travelers. For accommodation in the apartment, he will receive compensation, the amount of which is approved by a separate provision. The total amount will consist of a daily payment multiplied by the number of days spent on a business trip. In some cases, the management of the enterprise rents an apartment in the village where its employees most often go to solve production issues. This greatly simplifies the housing issue for the employee. He rightfully is in a rented room, without spending his own money on this. Consequently, upon return, the company should not reimburse him anything.
Reimbursement of expenses
Upon returning home, the employee can rely on reimbursement of expenses incurred by him during his time on a business trip. Sometimes they are even disproportionate to actual costs. This can happen if he did not submit supporting documents to the accounting department or arbitrarily unjustifiably exceeded the maximum permissible norms. In this case, the employee will have to personally deal with management. What should be included in the travel documents? A sample of the final expense report is a list of all financial expenses of the employee.
As a rule, are subject to compensation:
- Per diem, the amount of which depends on the number of days spent on a business trip. They are confirmed by travel tickets or a travel certificate. In Russia, unified permissible payment standards have been established, according to which an employee is required to pay 700 rubles (within the country) and 2500 rubles (when traveling abroad).
- Transportation costs are confirmed by the originals of tickets purchased at the box office.
- Living expenses. Compensation is made on the basis of the presented checks and invoices.
The employee will be able to get the difference between the advance payment and the actually spent amount when calculating the salary for the current month.
Hotel accommodation
When traveling on official need, an employee, as a rule, decides various issues important to the enterprise. Many of them cannot be solved in one day. And being in another city, he needs to spend the night somewhere. The easiest option is a hotel. Any visitor there can find everything that is necessary for living.
What are the reporting documents from the hotel for business travelers? Usually this is a receipt (account) for payment of accommodation services. It is a form of strict reporting form 3G, which reflects the following information:
- hotel details;
- name of the document, number and date of its execution;
- information about the visitor (full name indicating the country of residence, passport details, address of registration and date of arrival);
- calculation of the cost of living with allocated VAT;
- company seal.
Together with the account in accounting, you must submit a cashier's check, which is issued there, at the hotel, after making the payment. It will be a confirmation of the costs that need to be reimbursed. Additional services (reservation, cafe, laundry, parking, telephone, airport transfer and others) may also be included in the bill. But their payment is made only if they are provided for by the collective agreement of the enterprise, or with the personal permission of the management.