729 business trip resolution. Decree on travel allowances

The average earnings for the period the employee is on a business trip, as well as for days on the road, including during a forced stopover, are retained for all days of work according to the schedule established by the sending organization. An employee working part-time during a business trip retains the average salary from the employer who sent him on a business trip. If such an employee is sent on a business trip simultaneously for his main job and work performed on a part-time basis, the average earnings are retained by both employers, and reimbursable expenses for the business trip are distributed between the sending employers by agreement between them. 10.

Government Decree No. 749 on business trips

Provisions. When traveling on business to an area from where the employee, based on transport conditions and the nature of the work performed on the business trip, has the opportunity to return daily to his place of permanent residence, daily allowances are not paid. The question of the advisability of the daily return of an employee from a business trip to a place of permanent residence in each specific case is decided by the head of the organization, taking into account the distance, transport conditions, the nature of the task being performed, as well as the need to create conditions for the employee to rest.
If the employee, at the end of the working day, in agreement with the head of the organization, remains at the place of business trip, then the costs of renting accommodation, upon provision of the relevant documents, are reimbursed to the employee in the manner and amount provided for in paragraph two of this paragraph. (edited)

Amount of travel expenses in 2017: daily allowance

Attention

As a general rule, the daily allowance established by the employer is payable for each day the employee was on a business trip. However, this rule has certain exceptions.

Important

In particular, if the employee was sent on a one-day business trip, travel expenses (per diems) are reimbursed by the employer depending on where the organization to which the employee is sent is located - in our country or abroad. During a one-day business trip in Russia, daily allowances are not accrued and are not payable to the employee (clause

11 Regulations on the specifics of sending employees on business trips, approved. Decree of the Government of the Russian Federation dated October 13, 2008 N 749 (hereinafter referred to as the Regulations)).

Regulations on the specifics of sending employees on business trips

Reimbursement for travel to the place of business trip and back is carried out in the amount of actual expenses. It is necessary to have supporting documents of the established form.

Info

In the absence of travel documents, payment is made in a different manner. Let's look at the possible options in more detail in the table below.

Type of transport In the presence of travel documents In the absence of travel documents Railway compartment car of a fast branded train reserved seat car of a passenger train Economy class air cabin -------- Sea cabin 5 groups cabin 10 groups River cabin 2 categories cabin 3 categories Ferry cabin 1 category cabin 3 category Public automobile (except taxi) public bus Reimbursement of expenses incurred by the employee is carried out by the organization that sent him.

Daily allowances for business trips in 2018: amounts of payments, changes

In this case, payment of costs according to the standards established by this resolution is made from funds allocated for these purposes from the federal budget. Reimbursement of expenses incurred in excess of established standards is carried out through savings from the budget estimate.
Business Travel Regulations Companies that involve employees on business trips in the course of their activities must have their own developed Business Travel Regulations. This is necessary to ensure that all the nuances of the company’s functioning are taken into account.
The regulation on business trips is an internal local act, so there is no single form. The development of this document is one of the priorities when creating a company.

Amount of travel expenses in 2016 per diem

Order on daily allowance on a business trip: sample In order to draw up an order on the amount of daily allowance, you can use the form presented below. This will greatly simplify the task, so we recommend using it if necessary.

(name of organization) Order No. On establishing the amount of daily allowance for business trips of employees In accordance with Art. 168 of the Labor Code of the Russian Federation, as well as the Regulations on the specifics of sending employees on business trips, I order the following daily allowances to be established: For business trips on the territory of the Russian Federation - rubles per day; For business trips in other countries - rubles per day. Reimbursement of expenses to employees occurs within days of providing them with documents confirming these expenses.

Key provisions and changes to the government decree on business travel

By decision of the employer, this amount of daily allowance can be increased, but on the condition that the amount of daily allowance exceeding the established 100 rubles will be paid from existing budget savings (clause 3 of the Decree of the Government of the Russian Federation of October 2, 2002 N 729). The rate of daily travel expenses in 2017 for business trips abroad of the above-mentioned employees was established by Decree of the Government of the Russian Federation dated December 26, 2005 N 812, depending on which country the employee is sent to.

For employees of regional and municipal authorities, as well as for employees of organizations financed from the budget of a constituent entity of the Russian Federation or the municipal budget, the daily allowance is established in the manner prescribed by regional regulations and local regulations, respectively (Part 3 of Article 168 of the Labor Code of the Russian Federation) .

Travel allowance resolution

If they are not there, then the travel period may be evidenced by documents issued by the hotel or other places where the employee stayed, or by an official note. Amount of travel allowance per day for a one-day business trip While reading this article, the question may arise as to whether you need to pay daily allowance for a one-day business trip.

As mentioned above, if the employee can return to his home from another location and it is recognized that this will not worsen his situation in any way, per diem will not be paid. If a business trip lasting one day takes place outside of Russia, then the employee is paid 50% of the daily allowance established by the internal regulations of the organization.

However, it is worth considering that the employee may be paid money that is not considered daily allowance, if such a possibility is provided for by the company’s rules.

Resolution travel certificates

Government Decree 729 on business trips
Main provisions of Decree 729
Regulations on business trips
Amendments to the Regulations on Business Travel dated July 29, 2015

Business travel for employees is an integral part of the work activities of many organizations. Regulation of the procedure for their implementation, payment and other important issues is reflected in the Labor Code (LC) of the Russian Federation and in Government Resolutions.

Let us dwell on the main positions of the Government Decree on business trips in 2018. Government Decree 729 on business trips This document is the main guideline regulating the reimbursement of expenses incurred during business trips by employees of government bodies and government agencies.

The actual duration of an employee's stay on a business trip is determined by the travel documents presented by the employee upon returning from the business trip. If an employee travels on the basis of a written decision of the employer to the place of business trip and (or) back to the place of work on official transport, on transport owned by the employee or owned by third parties (by power of attorney), the actual period of stay at the place of business trip is indicated in the official document. a note that is submitted by the employee upon returning from a business trip to the employer with the attachment of documents confirming the use of the specified transport for travel to the place of business and back (waybill, route sheet, invoices, receipts, cash receipts and other documents confirming the transport route).

Business travel regulations

Read more in this article. The regulation on business trips is necessary to clearly regulate expenses when employees work outside the company. This is also necessary for the correct calculation of the income tax base.

The fact is that recorded travel expenses are included in the company’s expense item. The monetary amounts of this item are deducted from the income tax base.

In this way, taxation is minimized. The regulation on business trips does not apply if the employee’s work activity outside the company does not exceed 1 day and is not associated with moving to another locality.

Amendments to the Regulations on Business Travel dated July 29, 2015 The legislation of the Russian Federation is being improved, changes and amendments are regularly made to it.
How are daily allowance standards established for business trips in 2017 in non-budgetary organizations? For employees of the non-budgetary sector, the amount of daily travel expenses is established by internal documents in force in the organization. The amount of daily allowance paid to an employee can be established in one of the following documents (Part 4 of Article 168 of the Labor Code of the Russian Federation):

in a collective agreement concluded between the employer and employee representatives;
in the employer’s local regulations.

If a collective agreement has not been concluded in your organization, then the employer can establish the amount of daily allowance in the regulations on business trips or issue a separate order or order on daily allowances on business trips. Here is a sample order on the amount of daily allowance for a business trip.

Government Decree 729 on business trips

This document is the main guideline regulating the reimbursement of expenses incurred during business trips by employees of government bodies and government agencies. The resolution was adopted on October 2, 2002, and is relevant for business trips within the Russian Federation.

Main provisions of Decree 729

note

Compensation for costs incurred by employees due to the use of personal transport on a business trip is carried out only upon provision of mandatory documents (waybills, copies of checks, expense reports, etc.) Read more in this

Expenses for renting or renting residential premises. Let us remind you that a lease agreement is concluded if at least one of the parties is a legal entity, and a rental agreement if both parties are individuals. The maximum amount of compensation for this expense item is 550 rubles per day. In the absence of confirmation documents, the payment amount is reduced to 12 rubles per night of stay.
Daily expenses are reimbursed in the amount of 100 rubles per day of business trip.
Reimbursement for travel to and from the business trip carried out in the amount of actual expenses. It is necessary to have supporting documents of the established form. In the absence of travel documents, payment is made in a different manner. Let's look at the possible options in more detail in the table below.

Kind of transport	If you have travel documents	In the absence of travel documents
Railway	compartment carriage of a fast branded train	reserved seat carriage of a passenger train
Air	economy class cabin	————————
Nautical	group 5 cabin	cabin group 10
River	2nd category cabin	3rd category cabin
Ferry crossing	1st category cabin	3rd category cabin
Automotive	public use (except taxi)	general bus

Reimbursement of expenses incurred by the employee is carried out by the organization that sent him. In this case, payment of costs according to the standards established by this resolution is made from funds allocated for these purposes from the federal budget. Reimbursement of expenses incurred in excess of established standards is carried out through savings from the budget estimate.

Regulations on business trips

Companies that involve business trips for employees in the course of their activities must have their own developed Business Travel Regulations. This is necessary to ensure that all the nuances of the company’s functioning are taken into account. The regulation on business trips is an internal local act, so there is no single form. The development of this document is one of the priorities when creating a company.

Positions that must be reflected in the Business Travel Regulations:

types of business trips: within the Russian Federation or abroad;
the structure of allowable expenses to be reimbursed from the company’s funds;
the amount of reimbursement specifically for each item in the cost structure;
situations in which an employee may refuse a business trip. This, without fail, includes all options provided for by the Labor Code of the Russian Federation (Articles 203, 259, 264, 268 of the Labor Code), as well as other situations provided for by the employer;
other nuances inherent to a particular organization.

Daily allowance amounts

The maximum amount of daily allowance not subject to personal income tax is established by the Tax Code of the Russian Federation and is 700 rubles if a business trip is within the territory of the Russian Federation and 2,500 rubles if a business trip is abroad. Read more in this

The business travel regulations are necessary to clearly regulate expenses when employees work outside the company. This is also necessary for the correct calculation of the income tax base. The fact is that recorded travel expenses are included in the company’s expense item. The monetary amounts of this item are deducted from the income tax base. In this way, taxation is minimized.

The regulation on business trips does not apply if the employee’s work activity outside the company does not exceed 1 day and is not associated with moving to another locality.

Amendments to the Regulations on Business Travel dated July 29, 2015

The legislation of the Russian Federation is being improved, changes and amendments are regularly made to it. The regulations on business trips are also not a static document; the realities of today require significant adjustments to the document. Government Decree No. 749 of July 29, 2015 introduced some important changes to the Business Travel Regulations. On our Internet resource you can download the Business Travel Regulations for 2017 for free.

Some specifics about the adjustments made:

mandatory publication or orders;
the possibility of using a residential rental agreement or a paid hotel bill to determine the actual period of an employee’s stay on a business trip. This option for recording the duration of a business trip is necessary if there are no travel documents;
the possibility of confirming the actual length of stay through a document issued by the receiving party on the date of arrival and departure of the posted employee.

If you have any questions about the topic of the article, ask them in the comments

Decree of the Government of the Russian Federation dated October 2, 2002 N 729 (as amended on March 7, 2016) “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees who have entered into an employment contract to work in federal government bodies, employees of state extra-budgetary funds of the Russian Federation , federal government agencies"

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

ABOUT THE AMOUNT OF COMPENSATION

EXPENSES ASSOCIATED WITH BUSINESS TRAVEL

ON THE TERRITORY OF THE RUSSIAN FEDERATION, TO WORKERS,

WHO HAS CONCLUDED AN EMPLOYMENT AGREEMENT ON WORK IN FEDERAL

GOVERNMENT BODIES, GOVERNMENT WORKERS

OFF-BUDGETARY FUNDS OF THE RUSSIAN FEDERATION,

FEDERAL STATE INSTITUTIONS

In order to streamline payments related to business trips on the territory of the Russian Federation, the Government of the Russian Federation decides:

1. Establish that reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees who have entered into an employment contract to work in federal government bodies, employees of state extra-budgetary funds of the Russian Federation, federal government institutions is carried out in the following amounts:

A) expenses for renting residential premises (except for the case when an employee sent on a business trip is provided with free accommodation) - in the amount of actual expenses confirmed by relevant documents, but not more than 550 rubles per day. In the absence of documents confirming these expenses - 12 rubles per day;

B) expenses for payment of daily allowance - in the amount of 100 rubles for each day of being on a business trip;

C) expenses for travel to the place of business travel and back to the place of permanent work (including payment for services for issuing travel documents, expenses for the use of bedding on trains) - in the amount of actual expenses confirmed by travel documents, but not higher than the cost of travel:

By rail - in a compartment carriage of a fast branded train;

By water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with comprehensive passenger services, 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. When using air transport for the travel of employees who have entered into an employment contract to work in federal government agencies, employees of state extra-budgetary funds of the Russian Federation, federal government agencies to the place of business trip and (or) back to their permanent place of work, travel documents are issued (purchased) only for flights of Russian airlines or airlines of other member states of the Eurasian Economic Union, except for cases where these airlines do not carry out passenger transportation to the place of business trip of the employee or if the registration (purchase) of travel documents for flights of these airlines is impossible due to their absence on the date of departure to the place of business trip of the employee and (or) back;

By road - in a public vehicle (except taxi);

In the absence of travel documents confirming the expenses incurred - in the amount of the minimum cost of travel:

By rail - in a reserved seat carriage of a passenger train;

By water transport - in the cabin of the X group of a sea vessel of regular transport lines and lines with comprehensive passenger services, in the cabin of the III category of a river vessel of all lines of communication;

By road - in a public bus.

2. Reimbursement of expenses in the amounts established by paragraph 1 of this resolution is made by federal government bodies, state extra-budgetary funds of the Russian Federation and federal government institutions within the limits of allocations allocated to them from the federal budget, as well as funds from the corresponding budgets of state extra-budgetary funds of the Russian Federation for business trips or (in the case of using the specified allocations in full) by saving funds allocated from the corresponding budget for their maintenance.

3. Expenses exceeding the amounts established by paragraph 1 of this resolution, as well as other expenses related to business trips (provided that they were incurred by the employee with the permission or knowledge of the employer) are reimbursed by federal government bodies, state extra-budgetary funds of the Russian Federation and federal government agencies due to the savings that have arisen in the process of executing the budget estimate of the recipient of federal budget funds, funds from the corresponding budgets of state extra-budgetary funds of the Russian Federation, as well as the plan for the financial and economic activities of the federal government institution.

4. To recognize as invalid:

Decree of the Government of the Russian Federation of February 26, 1992 N 122 “On standards for reimbursement of travel expenses” (Rossiyskaya Gazeta, 1992, March 4);

Resolution of the Council of Ministers - Government of the Russian Federation of February 22, 1993 N 148 "On the amount and procedure for payment of daily allowances for short-term business trips on the territory of the states - republics of the former USSR" (Collection of acts of the President and Government of the Russian Federation, 1993, N 9, Art. 743 ).

Chairman of the Government

Russian Federation

M. KASYANOV

Judicial practice and legislation - Decree of the Government of the Russian Federation dated October 2, 2002 N 729 (as amended on March 7, 2016) “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees who have entered into an employment contract to work in federal government bodies, employees state extra-budgetary funds of the Russian Federation, federal government institutions"

3.15. For employees of organizations financed from the federal budget, the amount of reimbursement of travel expenses is determined by Decree of the Government of the Russian Federation of October 2, 2002 N 729 “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed by funds federal budget".

In the footnote "<*>"words" dated October 2, 2002 N 729 "On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget" (Collected Legislation of the Russian Federation, 2002, N 40, Art. 3939 )," exclude;

39. The employer reimburses employees for the costs of renting housing during field work in the amount determined in accordance with Decree of the Government of the Russian Federation of October 2, 2002 N 729 “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees who have concluded an employment contract for work in federal government bodies, employees of state extra-budgetary funds of the Russian Federation, federal government agencies."

<1>N 729 N 467 N 43

<1>Resolution of the Government of the Russian Federation of October 2, 2002 N 729 “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget” (Collected Legislation of the Russian Federation, 2002, N 40, Art. 3939), dated June 21, 2010 N 467 “On reimbursement of expenses for booking and hiring residential premises associated with business trips on the territory of the Russian Federation, military personnel and employees of some federal executive authorities at the expense of the federal budget” (Collection of Legislation of the Russian Federation , 2010, N 26, Art. 3364) and dated February 1, 2011 N 43 “On reimbursement of daily expenses associated with business trips on the territory of the Russian Federation for military personnel and employees of certain federal executive authorities at the expense of the federal budget” (Meeting Legislation of the Russian Federation, 2011, No. 8, Art. 1110).

The price of travel for the i-th direction of business trip, taking into account the requirements of the Decree of the Government of the Russian Federation of October 2, 2002 N 729 "On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation, to employees of organizations financed from the federal budget", order and conditions for the secondment of federal state civil servants, approved by Decree of the President of the Russian Federation of July 18, 2005 N 813 “On the procedure and conditions for the secondment of federal state civil servants”.

14. Decree of the Government of the Russian Federation of October 2, 2002 N 729 “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget” (Collected Legislation of the Russian Federation, 2002, N 40, Art. 3939);

Government of the Russian Federation decides:

Approve the attached changes that are being made to the Decree of the Government of the Russian Federation of October 2, 2002 N 729 “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget” (Collection of Legislation of the Russian Federation, 2002, N 40, art. 3939; 2013, N 20, art.

Chairman of the Government

Russian Federation

D. Medvedev

Amendments to the Decree of the Government of the Russian Federation dated October 2, 2002 N 729

1. The title should be stated as follows:

"On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation, employees who have entered into an employment contract to work in federal government bodies, employees of state extra-budgetary funds of the Russian Federation, federal government agencies."

2. In paragraph one of paragraph 1, the words “employees of organizations financed from the federal budget (hereinafter referred to as organizations),” shall be replaced with the words “employees who have entered into an employment contract to work in federal government agencies, employees of state non-budgetary funds of the Russian Federation, federal state institutions."

3. Paragraphs 2 and 3 should be stated as follows:

"2. Reimbursement of expenses in the amounts established by paragraph 1 of this resolution is carried out by federal government bodies, state extra-budgetary funds of the Russian Federation and federal government institutions within the limits of allocations allocated to them from the federal budget, as well as funds from the corresponding budgets of state extra-budgetary funds of the Russian Federation for official business trips or (in the case of using the specified allocations in full) by saving funds allocated from the corresponding budget for their maintenance.

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

Moscow

On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget

(as amended by Decree of the Government of the Russian Federation dated May 14, 2013 N 411)

In order to streamline payments related to business trips on the territory of the Russian Federation, the Government of the Russian Federation decides:

1. Establish that reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget (hereinafter referred to as organizations) is carried out in the following amounts:

a) expenses for renting residential premises (except for the case when an employee sent on a business trip is provided with free accommodation) - in the amount of actual expenses confirmed by relevant documents, but not more than 550 rubles per day. In the absence of documents confirming these expenses - 12 rubles per day;

b) expenses for payment of daily allowance - in the amount of 100 rubles for each day of being on a business trip;

c) expenses for travel to the place of business trip and back to the place of permanent work (including payment for services for issuing travel documents, expenses for using bedding on trains) - in the amount of actual expenses confirmed by travel documents, but not higher than the cost of travel: (in ed. Decree of the Government of the Russian Federation dated May 14, 2013 N 411)

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

by water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with comprehensive passenger services, 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 a public vehicle (except taxi);

in the absence of travel documents confirming the expenses incurred - in the amount of the minimum cost of travel:

by rail - in a reserved seat carriage of a passenger train;

by water transport - in the cabin of group X of a sea vessel of regular transport lines and lines with comprehensive passenger services, in the cabin of category III of a river vessel of all lines of communication;

by road - in a public bus.

2. Reimbursement of expenses in the amounts established by paragraph 1 of this resolution is made by organizations within the limits of the appropriations allocated to them from the federal budget for business trips, or (in the case of using these appropriations in full) by saving funds allocated from the federal budget for their content.

3. Expenses exceeding the amounts established by paragraph 1 of this resolution, as well as other expenses related to business trips (provided that they were incurred by the employee with the permission or knowledge of the employer) are reimbursed by organizations from savings in funds allocated from the federal budget for their maintenance, as well as at the expense of funds received by organizations from entrepreneurial and other income-generating activities.