Necessary documents for business trips to. Foreign business trip (foreign business trip)
Business trip order
Rules for sending employees on business trips by Regulation approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749 (hereinafter referred to as Regulation No. 749). So, according to paragraph 7 of Regulation No. 749, the basis for sending an employee on a business trip is a written decision of the employer. The form in which it should be formalized in Regulation No. 749 is not specified. Most institutions use an order (instruction) for this.
As for the form of such an order, you can use:
– either a unified form No. T-9 (when sending one employee on a business trip) or No. T-9a (when sending several employees on a business trip), approved by order of the State Statistics Committee of Russia dated January 5, 2004 No. 1;
– or independently developed and approved.
In your order, please include the following information:
– name of the institution;
– name of the document and date of its preparation;
– Full name of the employee, his position and the structural unit in which he works;
– the place to which the employee is sent (country, city, organization);
– duration of the business trip, including the start and end dates of the trip;
– purpose of the trip;
– the type of transport in which the employee goes on a business trip (personal, official, transport owned by third parties);
– the basis for issuing the order;
– an organization that will pay the employee’s travel expenses.
Let me remind you that in general, when an employee is sent on a business trip, he is reimbursed for the following expenses (part 1 of article 168 of the Labor Code of the Russian Federation, paragraph 1 of clause 11 of Regulation No. 749):
– for travel;
- for renting residential premises;
– related to living outside the place of permanent residence – daily allowance (additional expenses);
– incurred by the employee with the permission of the employer (other expenses).
As for daily allowances, they are not paid for business trips to an area from where the employee has the opportunity to return daily to his place of permanent residence based on the conditions of transport communication, as well as the nature of the work performed on a business trip.
The order to send an employee on a business trip is signed by the institution (the person authorized by it to do so). I recommend introducing it to the employee against his signature. Because if he is brought to disciplinary action for failure to comply with this order, appropriate evidence will be needed. Otherwise, such involvement may be considered unlawful. Since it is possible only for non-fulfillment or improper fulfillment by an employee through his own fault of the labor duties assigned to him (Part 1 of Article 192 of the Labor Code of the Russian Federation).
Orders to be sent on business trips must be kept for 75 years. Reason – paragraph “b” of Article 19 of Section II of the List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods, approved by Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.
Documents confirming the duration of the business trip
Upon returning from a business trip, the employee must draw up a memo, indicating in it the actual length of stay at the place of business trip (clause 7 of Regulation No. 749). It is necessary in three cases:
– when using official transport;
– when using personal transport;
– when using transport that the employee drives by proxy.
The form of such a note is free. For the convenience of its preparation by employees, I recommend that a sample form be approved by order of the head of the institution.
Documents confirming the employee’s use of the specified transport to travel to the place of business trip (back to the place of work) must be attached to the memo. Which ones exactly depend on the type of transport used.
If the employee traveled by public transport
The duration of travel by train or other public transport will be confirmed by travel tickets. In case of loss of travel documents, the timing of the business trip will be justified by the documents for renting accommodation.
Please note: from October 21, 2015, new rules for the provision of hotel services in the Russian Federation are in effect. They were approved by Decree of the Government of the Russian Federation of October 9, 2015 No. 1085 (hereinafter referred to as Rules No. 1085). When providing a person with temporary housing, the basis is a passport, as well as other documents provided for in paragraph 19 of Rules No. 1085.
Such an agreement is concluded by drawing up a document that must contain, inter alia:
– price of the room (place in the room);
– period of stay in a hotel.
This is stated in paragraph 20 of Rules No. 1085.
In addition, for staying in a hotel, the employee is given a cash receipt or a document drawn up on a strict reporting form (clause 28 of Rules No. 1085).
But a posted worker, with the knowledge of the employer, can independently rent a room from the owner - an individual. Then the basis for living and confirmation of expenses incurred will be the rental agreement for residential premises. It must be concluded in accordance with Article 671 of the Civil Code of the Russian Federation and Article 30 of the Housing Code of the Russian Federation. In this case, a document confirming receipt of payment by the lessor must be attached to the rental agreement. Such a document could be, for example, a receipt.
If these documents are lost, the employee submits a memo and (or) another document to confirm the period of stay. It must contain confirmation from the party receiving the employee (organization or official) about the date of arrival (departure) to the place of business trip (from the place of business trip). This procedure is provided for in paragraph 4 of clause 7 of Regulation No. 749.
Is it possible to confirm travel expenses during a business trip with travel documents issued electronically? Order No. 322 of the Ministry of Transport of Russia dated August 21, 2012 will help answer this. In accordance with paragraph 2 of this document, the cost of purchasing a railway ticket can be confirmed by a control coupon of an electronic travel document, sent to the passenger in electronic form without fail.
Now let's talk about air transport. If an employee travels to the place of business trip and back by air, then the expenses incurred will be confirmed by:
– route/e-ticket receipt;
– luggage receipt on paper;
- boarding pass.
If the boarding pass is lost, the employee must contact the air carrier (its representative) for a supporting document. Such a document could be, for example, a certificate containing the information necessary to confirm the flight. This is the opinion (letters dated June 7, 2013 No. 03-03-07/21187, dated June 6, 2012 No. 03-03-06/4/61).
If the employee drove a car
In this case, the memo must be accompanied by documents confirming the employee’s use of a car (official, owned by him or owned by third parties (by proxy)):
– waybill or route sheet;
– receipts;
– cash receipts;
– other documents confirming the transport route (for example, invoices with supplier addresses, printouts of tachograph data).
Advance report
Upon returning from a business trip, the employee is required to submit to the employer an advance report on the amounts spent in connection with the business trip. He must do this within three working days.
The employee must attach to the advance report all the documents he has on expenses incurred during the business trip (clause 26 of Regulation No. 749).
In accordance with this document, a final cash advance for travel expenses is issued to the employee before leaving on a business trip (clause 10 of Regulation No. 749).
If an employee has spent less money than he was given, then he must return the unspent accountable money to the cashier. But another option is also possible - the employee spent more money than he was given. That is, there is an overexpenditure according to the advance report. In this case, the employee is refunded the actual amounts spent. But this must be done only after the advance report has been approved by the head of the institution. The basis for issuing money is an expenditure cash order (clause 6 of Bank of Russia Instructions dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities...”). Do not forget to enter the details of the cash order in the advance report.
Travel logs
The institution no longer needs to maintain two journals:
– accounting for employees going on business trips;
– accounting of workers who arrived at the organization to which they are seconded.
This is due to the fact that clause 8 was excluded from Regulation No. 749 (Resolution of the Government of the Russian Federation of July 29, 2014 No. 771), which spoke about the need for such accounting. The innovations have been in effect since August 8, 2015.
Since October 19, 2015, the order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n, which approved the forms of such journals, has also lost force. But, despite this, business trip logs can still be useful to the institution. To continue to maintain such records of employees, establish the appropriate accounting procedure in the local regulatory act (Part 1 of Article 8, Part 1 of Article 22 of the Labor Code of the Russian Federation). Moreover, it is possible to provide for a procedure that is either similar to that previously used or another convenient for the institution.
conclusions
When sending an employee on a business trip, you need to draw up only one document - an order (instruction). The documents that the employee must provide upon returning from a business trip include:
– memo (cases of its preparation are discussed above);
– documents confirming expenses incurred on a business trip (their list depends on what the employee traveled on);
– advance report.
As before, this year the employer, when reimbursing an employee for travel expenses incurred by him, is obliged to pay him a daily allowance (additional expenses associated with being away from his place of permanent residence). No new rules regarding daily subsistence allowances for business trips have been introduced in 2016.
Per diem as part of travel expenses
Part 1 art. 168 of the Labor Code of the Russian Federation determines the range of expenses of a posted worker that are subject to reimbursement by the employer. It includes:
- travel costs to and from the business trip;
- payment for renting residential premises (hotel, private housing, etc.);
- the daily allowance itself is additional expenses associated with living outside the place of permanent residence;
- other expenses incurred by the employee with the permission or knowledge of the employer.
That is, per diem is a part of travel expenses that has its own characteristics.
The composition of travel expenses may change in the near future. The government plans to exclude from it daily allowances for business trips within the Russian Federation, leaving them only for foreign business trips.
What is included in daily travel expenses
The law does not regulate what an employee’s daily allowance can be spent on.
Based on clause 10 of the Regulations on the specifics of sending employees on business trips, approved. By Decree of the Government of the Russian Federation of October 13, 2008 N 749, daily allowances are paid to the employee in order to compensate him for the inconvenience of being away from his place of residence. This mainly refers to the cost of food on a business trip incurred by the employee. But these may also be other expenses that the employee, at his own discretion, considers necessary to create a comfortable stay outside the home.
The employee does not have to account for this type of travel expenses. This means collecting and presenting to the employer receipts from catering establishments, etc. not required. And the employer is deprived of the right to control the appropriateness of these expenses.
That is why the law does not specify what exactly is included in the concept of “daily allowance for a business trip.”
Daily allowance for business trips
For commercial organizations, the amount of daily allowance is not established by law. The procedure for paying travel expenses, including daily allowances and their amount, should be determined by a collective agreement or local regulations of the organization (Article 167 of the Labor Code of the Russian Federation). Usually this is a travel regulation or an order of the same name.
However, the tax legislation (paragraph 12, clause 3, article 217 of the Tax Code of the Russian Federation) determines the maximum amount of daily allowance not subject to personal income tax: 700 rubles. for business trips in Russia, 2500 rubles. when traveling abroad. If these amounts are exceeded, the employer is obliged to withhold personal income tax from the employee.
For this reason, many organizations in their local regulations on business trips set these exact amounts as daily allowances, although deviating from them in any direction will not be a violation of the law.
The amount of daily allowance for business trips in 2016 did not change compared to previous periods.
Payment of daily expenses for business trips
The legislation does not determine the exact timing of payment of an advance payment for a business trip. There is only one condition - this advance must be paid before the start of the trip.
You need to know that the employee has the right to refuse a business trip due to non-payment of the advance; this refusal will not be considered a violation of labor discipline.
It is advisable to specify the procedure and timing of payment of daily allowances for business trips (as well as travel expenses in general) in the local regulations on business trips.
Payment of these amounts to the employee can be made either in cash at the organization’s cash desk or by transfer Money to the employee's bank salary card. An indication of this also needs to be enshrined in the organization’s travel regulations.
Thus, the payment of daily allowances for business trips in 2016 is no different.
The legislator's change in the procedure for processing business trips raised many questions among personnel officers, whose responsibilities include drawing up accompanying documents. After reading this article, you will learn how a HR manager can arrange a business trip taking into account all the changes in 2016.
The legislator's change in the procedure for processing business trips raised many questions among personnel officers, whose responsibilities include drawing up accompanying documents. After reading this article, you will learn how a HR manager can arrange a business trip taking into account all the changes in 2016.
From this article you will learn:
- how to arrange a business trip taking into account all the changes in 2016;
- how the law regulates the timing of business trips in 2016;
- How to pay for a business trip in 2016.
Arranging business trips in 2016
The procedure for preparing the documents necessary to send an employee on a business trip is regulated by Decree of the Government of the Russian Federation dated October 13, 2008 No. 749 “On the specifics of sending employees on business trips.”
Please note that as of January 8, 2015, the procedure for registering the assignment of an employee on a business trip has been significantly simplified.
Until January 8, 2015, when sending an employee on a business trip, employers were required to provide:
- official assignment indicating the purpose, place and time of the business trip;
- order to send an employee on a business trip;
- travel certificate to record the actual time of arrival of the employee at the destination and departure from it.
Every step of the business traveler was recorded: at the end of the trip, the employee reported in writing for the work performed and the money spent, drawing up at least two documents - a business trip report and an advance report. The reporting was accompanied by supporting documents attached to it (tickets, checks, etc.). But the legislation on business trips in 2016 involves a slightly modified procedure.
After the Russian Government Decree No. 1595 of December 29, 2014 came into force, there was less paperwork, and business trip registration in 2016 will obviously be easier and faster than a couple of years ago.
The abolition of three documents at once, previously considered mandatory (travel certificate, official assignment and business trip report), made the work of the personnel officer easier, but at the same time somewhat complicated the life of the accounting department, since the provisions of the federal law of December 6, 2011. No. 402-FZ “On Accounting” remained the same - the legislator still requires each organization to carry out internal control of financial and economic activities and documentary evidence of expenses.
So, to arrange a business trip in 2016, you need to draw up an order for sending on a business trip.
The official assignment, which stated the purpose of the business trip, was also transferred to the category of optional documents, as well as the report on the completion of the assignment, which the employer is now no longer formally required to require. What documents for registration of business trips will remain relevant in 2016? First of all, an order to send you on a business trip, which will have to reflect the purpose of the trip.
As for the report on the completion of the task, it is not necessary to prepare it in 2016.
Let us note that it is not necessary to use a travel certificate, official assignment and report in 2016, but if your organization wants to use the old document flow procedure, this needs to be enshrined in a local act, for example, in the Regulations on Business Travel (Article 8 of the Labor Code of the Russian Federation).
Business trip order 2016
To register a business trip, you can use the unified order form No. T-9. At the same time, the employer has the right to use an independently developed and approved form of order to send an employee on a business trip.
The 2016 business trip order must reflect:
- name of company,
- the name of the document and the date of its preparation,
- FULL NAME. employee, his position and structural unit,
- destination (country, city, organization),
- duration of the trip (number of calendar days),
- start and end dates of the trip,
- purpose of the trip,
- organization that pays travel expenses.
The order is signed by the head of the organization.
Sample order for sending on a business trip
Accounting for posted workers 2016
Since August 8, 2015, employers have been exempted from the obligation to keep a log of posted workers (Resolution of the Government of the Russian Federation of July 29, 2015 No. 771).
Let us recall that previously employers were required to keep accounting logs:
- employees going on business trips;
- workers who arrived at the organization to which they are seconded.
In 2016, employers may not keep these logs.
Business trip dates in 2016
As for confirming the timing of a business trip, in this matter the travel certificate was indeed a redundant document. Travel documents provided by the employee upon return will help confirm the timing of a business trip in 2016 (clause 7 of the Regulations on Business Travel).
Problems with setting travel dates can only arise in the absence of travel documents. What to do if for some reason the documents were not preserved or the employee used personal transport for the trip? The answer to this question is now also contained in the Regulations on Business Travel.
As of August 8, 2015, the rule applies: in the absence of travel documents, the employee confirms the actual length of stay of the employee on a business trip with documents for renting accommodation at the place of business trip. When staying in a hotel, the specified period of stay is confirmed by a receipt (coupon) or other document confirming the conclusion of an agreement for the provision of hotel services at the place of business trip.
If there are no documents for accommodation, in order to confirm the actual period of stay at the place of business trip, the employee must submit a memo and (or) other document about the actual period of stay on the business trip. In this case, the receiving party must confirm the date of arrival (departure) of the employee to the place of business trip (from the place of business trip).
Algorithm of actions when sending an employee on a business trip in 2016
So, sending an employee on a business trip in 2016 is carried out according to the following rules. Need to:
- Issue an order to send the employee on a business trip.
- Provide the employee with an advance payment to cover travel expenses, rental accommodation and additional expenses associated with living outside their place of permanent residence (daily allowance).
- In the work time sheet (forms No. T-12 and T-13), make notes indicating that the employee is on a business trip. Days spent on a business trip are indicated by the letter code “K” or the digital code “06”. The number of hours worked is not entered.
- After an employee returns from a business trip, you need to obtain documents from him confirming expenses. Upon returning from a business trip, the employee is obliged to submit an advance report to the employer within three working days (form No. AO-1). Attached to the advance report are documents on the rental of accommodation, actual travel expenses (including payment for services for issuing travel documents and providing bedding on trains) and other expenses associated with the business trip. In the absence of supporting documents, it is necessary to attach a memo (other document) to the advance report, which will contain notes from the receiving party confirming the date of arrival (departure) of the employee to the place of business trip (from the place of business trip).
- Upon returning from a business trip, the employee must draw up a memo. This document must be issued if the employee goes on a business trip in a personal car.
Payment for business trips in 2016
Returning to the topic of payment for business trips, it should be noted that the requirement to draw up an expense report remains in style - only in this way will the accounting department be able to legally pay for travel expenses. These include:
- housing rental costs;
- travel expenses;
- additional expenses associated with being away from your place of permanent residence (the so-called “daily allowance”);
- other expenses agreed upon with the employer or made with his knowledge.
The procedure for paying for business trips in 2016 for employees of private companies and individual entrepreneurs is established by local regulations or a collective agreement (Articles 167 and 168 of the Labor Code of the Russian Federation). Since the Labor Code of the Russian Federation does not establish either a minimum or maximum threshold for reimbursement of daily expenses of an employee sent on a business trip, the employer regulates the financial issue at its own discretion. However, it should not violate the employee’s rights to reimbursement of expenses associated with a business trip.
The procedure and standards for payment of travel allowances for employees of municipal and state institutions were approved by Decree of the Government of the Russian Federation of October 2, 2002 No. 729 “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation.”
The new standard for processing business trips involves a more concise document flow. Now, to send an employee on a business trip, it is enough to issue an appropriate order (instruction). Knowing what documents are used when registering a business trip in 2016, the employer can avoid unnecessary paperwork. Funds for travel, accommodation and related expenses are issued by the accounting department: upon return, the employee submits an advance report and supporting documents, on the basis of which the final payment is made.
In the process of trading, production and other activities of any commercial enterprise, as well as individual entrepreneurs, employees sometimes go on business trips to resolve issues related to the work of their organization. An employee’s business trip must be formalized in a special way according to certain rules.
Business trips in 2016
A business trip or official trip is a trip by an employee of an organization somewhere outside his organization, outside his permanent place of work, outside the company, but to carry out certain instructions from management related to the work of his company.
Moreover, if an employee does not have his own permanent place of work, for example, an office, etc., and when he is constantly traveling, then these trips are not considered business trips.
When an employee is on a business trip, his job is retained. In the same way, the employee retains the average salary for the entire time he was on a business trip.
In addition, the employee is reimbursed for expenses that he incurred during the business trip and that were related to this business trip. These expenses are as follows:
- Travel expenses to and from the business trip.
- Expenses associated with renting housing, for example, the cost of renting a hotel room or renting an apartment in the place where the employee is posted.
- Additional expenses related to accommodation, in particular, food, etc. - the so-called daily allowance for business trips in 2016. However, if an employee sent on a business trip will have the opportunity to return home every day and spend the night at home, for example, if the business trip is not very far, then in this case he will not be paid per diem.
- Other expenses that will be made with the knowledge and permission of the head of the company from which the employee went on a business trip.
How these expenses will be reimbursed, in what volumes and amounts, from what sources, etc. is regulated by internal documents adopted by the organization - internal regulations, collective agreement, other local acts, individual orders of management, etc.
As mentioned above, an employee’s travel for work (permanent travel) is not a business trip. But the employer must also reimburse them for the expenses associated with these trips, namely, the same expenses as for business travelers: travel expenses, rental housing, daily allowances for business trips in 2016 (field allowance) and others.
In 2016, the daily allowance is 700 rubles for every day spent on a business trip in Russia. Daily allowance for a business trip abroad – 2500 rubles per day.
A company can pay a seconded employee more than 700 rubles per day. But, firstly, the fact that in excess of the limit (more than 700 rubles, the difference), most likely, the company will not be able to write off the cost, or more precisely, when taking into account the cost and finding taxable profit, this difference cannot be included in the costs.
And secondly, the difference between the actual daily allowance, which is more than 700 rubles per day, and the amount of 700 rubles will need to be included in the employee’s wages and, accordingly, personal income tax will be withheld from this amount, which will subsequently need to be transferred to the budget.
Who cannot be sent on a business trip
It is prohibited to send on a business trip:
- Workers who have not yet turned 18 years of age.
- Pregnant women.
Note
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- Women who have children under 3 years of age.
- Workers who raise children under the age of 5, but at the same time raise them alone, that is, these are either women without husbands, or, conversely, husbands without wives.
- Workers who have disabled children.
- Workers who care for family members for medical reasons.
Business trip arrangements in 2016
Only an employee who has an employment relationship with the employer, that is, someone who actually works for the company, can be sent on a business trip. It is impossible to send someone outside who does not work in the organization on a trip somewhere on company business.
A business trip is always formalized by order of a manager, for example, a store director. This order must indicate where the employee is being sent, for how long, and why. If an organization has a branch in some other area, for example, in another district, in another city, then a trip to a branch of the same company is also considered a business trip and is processed in the same way.
Duration of the trip, date of departure and return
The period for which an employee goes on a business trip depends on what he needs to do, what tasks he faces, the period depends on the volume of work to be done and the volume of instructions from the head of the company.
The day of departure on a business trip is considered the day when transport departs to the destination - plane, train, bus. Moreover, if, say, a plane or train leaves before midnight, that is, before 24 hours, for example, at 23:45, then the current day is considered the day of departure. And if the plane departs after midnight, for example, at 00:15, then the day of departure for a business trip is considered to be the next day, which actually occurred after midnight.
If the airport or train station (pier) is located outside the city, as is often the case, then the time it takes to get to the airport or train station is also taken into account. For example, if a flight departs at 01.30, it would seem that this is the next day, the day of departure should be considered tomorrow. But at the same time, in order to get there before registration begins, the employee needs to leave for the airport, say, at 23.00, that is, today. In this case, the day of departure for a business trip, taking into account the time of travel to the airport, will be considered today.
The day of arrival is determined in the same way. If an employee returned from a business trip on a plane that arrived, for example, at 00:30, then the day of return is considered to be the day that has already arrived. But whether this day will still be considered a business trip or whether on this already arrived day the employee will need to go to work in the morning, this is all decided as the head of the company and the returning employee on a business trip agree with each other.
Payment for work on a business trip
An employee is paid for work on a business trip based on his average salary. The time while a person is on a business trip is noted accordingly in time sheet . For example, the letter “K” is placed in the box for the corresponding day, which means that the employee was on a business trip that day.
If your business trip falls on a weekend or holidays, then whether a person will work or rest on these days is also decided by agreement with the head of the company, who sent the employee on a business trip. It all depends on what tasks the employee faces, whether he has time to complete the work on weekdays, and whether he doesn’t mind working on weekends.
If you still have to work on non-working days, then remuneration on these days is made as is usually done when remunerating labor on weekends and holidays: at double the average amount. That is, the average daily salary of an employee is found, multiplied by two and multiplied by the number of days off on which he worked while on a business trip.
The time that an employee spent traveling to the place of business trip and back towards home is also paid at the average salary, as is the time on a business trip.
If a person works part-time, then the average salary is calculated based on his salary in the organization in which he works and which sent him on a business trip.
Before departure, the employee is given a cash advance, which is calculated approximately based on how much he will spend on travel and accommodation, taking into account daily allowances. Upon arrival at the home organization, the employee will report to the accounting department about the money spent, supporting the report (business trip report) with checks, receipts, contracts, etc. To do this, he draws up an advance report - he must draw it up and submit it within 3 days after returning. All documents on expenses are attached (attached) to the advance report.
If the employee has not spent the entire advance and there is money left, he will return it to the cashier. If, on the contrary, the advance money was not enough and the employee spent his own, then upon returning home and after the report has been drawn up and approved by the manager, the difference will also be compensated from the company’s cash desk.
In addition to the advance report, an employee returning from a business trip can draw up a separate report on the business trip, in which he will report on the completion of the tasks that were assigned to him.
In 2015, significant changes were made to labor legislation regarding the procedure for processing documents when sending an employee on a business trip. The changes were aimed at simplifying personnel records management and reducing the primary documentation prepared by the accounting department. The changes affected, among other things, such a well-known document as a travel certificate. The requirement, established by previously existing legislation and which existed for a long time, that it was necessary to issue a travel certificate to an employee was cancelled.
As of January 8, 2015, as a general rule, drawing up a travel certificate is no longer required (Resolution of the Government of the Russian Federation dated December 29, 2014 N 1595). Taking this into account, the question of whether a travel permit is needed in 2016 should be answered in the negative.
Cases when a travel permit is required
It should be noted that the employer, in the local regulations in force at the enterprise, may provide for the need to issue a travel certificate (Article 8, 22 of the Labor Code of the Russian Federation). In such a situation, when an employee is sent on a business trip, a travel certificate must be issued in accordance with the procedure established by the employer, despite the fact that the travel certificate has been canceled at the legislative level. True, in this case it is unclear how an employee sent on a business trip will have to act if the organization to which the employee is sent refuses to put a mark on the travel certificate about the date of arrival and departure of the employee with reference to the fact that the travel certificate has been canceled by law.
What needs to be issued instead of a travel certificate?
The main function of a travel certificate under the previous legislation was to confirm the time an employee spent on a business trip. Based on this document, the daily allowance paid to the employee was calculated. Currently, since travel certificates were abolished in 2015, the documents confirming the length of an employee’s stay on a business trip are travel documents, which the employee is obliged to hand over to the employer upon returning from the business trip ().
Recognizing travel documents as the main primary documents that confirm the duration of an employee’s stay on a business trip, the legislator nevertheless does not exclude in paragraph 11 of the Appendix the possibility of confirming the fact of being on a business trip with other documents (in the absence of travel documents).
In particular, other documents instead of travel cards can be used in the following cases:
- if the employee did not purchase transport tickets and he went on a business trip using official or his own transport, the actual duration of the business trip is indicated by the employee in a memo, to which the employee attaches supporting documents (waybills, invoices, cash receipts, etc.);
- in case of loss or absence of travel documents for other reasons, the period of the employee’s stay on a business trip can be confirmed by documents for the rental of residential premises (a receipt (coupon) or other document issued by the hotel).
In a situation where the employee does not have both travel documents and documents confirming accommodation in a hotel or other residential premises, the period of stay on a business trip is determined on the basis of a memo and (or) other document in which the organization to which the employee was sent confirmed the terms his arrival and departure.
