Each time an employee is sent on a business trip, the employer is required to calculate travel allowances to be issued to the employee. It is necessary to issue:
- advance payment for travel expenses to the place of business trip and back;
- money for renting accommodation;
- daily allowance.
The worker is also entitled to payment for a business trip based on average earnings (2020): even if the trip lasts several months, the employer is obliged to retain it for the employee for the entire period of temporary absence on the instructions of his superiors.
How to calculate travel allowances online
Even if you know the rules by heart for how travel allowances are calculated, it is easy to make mistakes in the calculations, which can lead to long disputes and proceedings. Our free service will help you avoid them.
How to use an online travel allowance calculator in 2021? To do this you will need 4 digits:
- the employee’s total earnings for the last 12 months or for the period actually worked;
- number of days worked (working days, if not sick or on vacation);
- duration of business trip;
- the amount of daily allowance entered by the employer.
All numbers must be entered in the fields provided. And the program itself will calculate the required amounts.
We will show you how to calculate travel allowances in 2021 with examples. Let's say employee Ivanov is sent on a business trip for 10 days. He worked in the organization for 6 months (from January to June 2021). Using the production calendar, we determine that it is 116 days. During this period (according to accounting data) he received 180,000 rubles. Daily allowance in the organization is 100 rubles per day. Enter the initial data.
Click on the “Calculate” button and get the amounts that need to be paid.
The program contains not only an algorithm for calculating travel allowances in 2021, it also calculates average earnings and daily allowances. All this data is accurate and can be used in your work.
How are daily allowances calculated for a business trip?
Calculating the amount due to you is quite simple: multiply the amount of daily allowance accepted in your organization by the number of business trip days, including weekends, holidays, and travel time.
If an employee is sent abroad, then during his stay in another country he will receive payment in the appropriate currency and in the amounts established for business trips abroad.
If an employee travels abroad from Russia on a business trip, then the date of crossing the Russian border is included in the days for which money must be paid in foreign currency. Accordingly, when returning to Russia, the date of border crossing is included in the days for which additional travel expenses are paid in rubles.
How to calculate travel allowances yourself
To do this, you will need to calculate the average salary, then multiply it by the number of days of business travel. At first glance, it is not difficult. But we must take into account that the procedure for calculating the average salary is set out in Article 139 of the Labor Code of the Russian Federation, and the formula for calculating the average salary for business travelers is described in detail in Government Resolution No. 922 of December 24, 2007, which approved the Regulations on the specifics of the procedure for calculating the average salary .
In accordance with the algorithm for calculating average earnings for a business trip, the calculations take into account the employee’s income for one year or twelve months. If less than a year has been worked, the actual period of time worked is taken.
Step 1. Calculate the number of days actually worked. These do not include sick leave, periods of temporary disability, maternity leave, annual paid leave, etc. (the full list is set out in paragraph 5 of Decree No. 922 dated December 24, 2007).
Step 2. Determine your total earnings. All payments that the employee received during the pay period must be added up. When adding, check whether travel allowances are included in the calculation of average earnings in your case. Let us remind you that only payments that the employee received by force of law are not taken into account, and not for time worked (temporary disability, for example).
Step 3. We clarify the average daily earnings. We divide the total earnings by the number of days actually worked.
The next step for calculating travel allowances is to figure out how much to pay. There is a nuance here. Average daily earnings must be multiplied by the number of working days of a business trip, but weekends and holidays are not included if the person did not work on these days. If you worked, you have to pay them, and double the amount.
It is advisable to check all the numbers several times so that errors do not creep in. You can also use the online calculator for calculating travel allowances in 2021 - a free service that does not allow for inaccuracies.
An example of calculating payment for a day of business travel on a weekend
A little theory The concept of a business trip is quite clearly stated in the Labor Code of the Russian Federation in Article 166: “A business trip is a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work. Business trips of employees whose permanent work is carried out on the road or has a traveling nature are not recognized as business trips.”
Chapter 24 of the Labor Code of the Russian Federation describes the main provisions that regulate the rights of employees sent on a business trip at the initiative of the employer. Article 139 talks about the rules for calculating average earnings, as well as payment for business trips on a day off.
We calculate daily allowances
For civil servants, calculating daily allowances for business trips in 2021 will not be difficult: for the day of a business trip, an official can receive only 100 rubles.
For employees of commercial organizations, the amount of daily allowance is, so to speak, unlimited. Before the entry into force of Federal Law No. 122 of August 22, 2004, Article 168 of the Labor Code of the Russian Federation stated that “the amount of compensation cannot be less than the amount established by the Government of the Russian Federation...”. Now this is no longer the case, and the daily allowance can start from one ruble, and is not limited by an upper limit.
The amount of daily allowance is determined by the local regulatory act of the organization, but when determining it, it is necessary to remember that daily allowance is not subject to personal income tax within the limits of 700 rubles in Russia and 2,500 rubles abroad for each day of a business trip. Amounts exceeding the specified values are subject to taxation in accordance with Article 217 of the Tax Code of the Russian Federation.
What expenses are eligible for reimbursement?
The Labor Code of the Russian Federation and its Article 168 indicate what expenses incurred by a person must be paid by his employer so that everything is in accordance with the law.
Their list includes:
| Transport | Both tickets for a train, plane or bus to the place where the task is performed, as well as moving around the place on public transport. When using a personal or company car, receipts from gas stations are required to confirm fuel consumption |
| Rental of property | Typically, those who go on business trips live in hotels, but the company can also rent apartments or houses for them, based on the feasibility of such actions |
| Additional expenses | Which are associated with living outside your home, these are the so-called daily allowances, which mainly include food and some entertainment |
| other expenses | They need to be discussed with the employer and consent to the work obtained; only in this case will compensation for these expenses be made for the employee |
Example of calculating travel allowances
Let's say the head of the technical control department A.V. Vasiliev goes on a business trip on January 22, 2019 for 12 days. In the period from 01/22/2018 to 01/21/2019 there are only 246 working days. We exclude the period of being on annual paid leave - 20 working days, 10 working days for the period of temporary disability. Total 216 days worked.
During the reporting period, Vasiliev’s salary amounted to 540,000 rubles (45,000 rubles × 12 months).
The average daily earnings were 2,500 rubles (540,000 rubles / 216 days worked).
Vasiliev is leaving on a business trip for 12 days, therefore, he will receive a daily allowance of 8,400 rubles (700 rubles × 12 days).
Thus, the amount of travel allowance was 33,400 rubles (2,500 rubles × 10 days of business trip (because there are two days off during the business trip) and plus 8,400 daily allowances).
Just for fun, let’s check the calculations on a calculator.
The numbers match. Only with independent calculations we spent 10-15 minutes, and the calculator gave the results instantly.
The influence of travel allowances on the amount of vacation pay
The vacation period required for annual planned rest is calculated not only from the time spent at the workplace, but also from when the person retained the workplace.
Thus, business travel is also included in the work experience, which will be sufficient for annual leave, paid in the standard manner.
Since average earnings are used when calculating vacation funds, despite a business trip, its days are not taken into account in the total.
Therefore, regardless of how long the trip lasted and how difficult it was, the person must be paid all compensation and expenses, but in the amount allocated for the vacation, such a period will not be reflected, and the amount of funds for the vacation will be reduced.
Video: on this topic
Calculation of travel expenses
If the organization does not provide a procedure for ordering and paying for travel documents, the employee can independently organize his trip to the place of business trip and back by ordering and paying for tickets from the amount of the advance payment issued to him.
To prevent employees from flying business class or traveling on trains in sleeping cars, employers can set certain restrictions on expenses, as was done for civil servants in Government Resolution No. 729 of October 2, 2002.
Limitations on travel expenses to and from the place of business travel:
- by rail - only in the 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 for a taxi.
Fare
Of course, the calculator is not able to calculate the costs of a business trip, since the type of transport and class of seat are determined by the employer. It is quite possible that the internal policy of an enterprise or organization does not allow the use of business class.
Transportation costs for civil servants sent on business trips are determined by Decree No. 729 of the Government of the Russian Federation dated October 2, 2002.
Payment of other expenses incurred by a business traveler during the performance of official duties while away is subject to the employer’s consent to these expenses and the expediency of these expenses.
Calculation of travel allowances for renting residential premises
It is done in the same way with travel expenses. Government Decree No. 729 limits the expenses of civil servants for renting residential premises to 550 rubles per day.
However, the Government decided that expenses exceeding the specified amounts, as well as other expenses associated with business trips (provided that they were made by the employee with the permission or knowledge of the employer), can be reimbursed by saving the organization’s funds under the corresponding expense item.
When are they paid?
The timing of the payment of travel allowances to employees is not specified anywhere, and remains at the discretion of management where it is said about the elapsed time between the payment of funds and departure for the trip, or after arrival from it.
The daily allowance must be paid in advance so that the person does not spend his own funds on the trip, thus infringing on his interests.
Care must also be taken to finance travel and housing costs to avoid inconvenience, but salary reimbursement may be an option.
Usually the average salary by number of days is paid upon return, although the employer can accommodate and give the money in advance.
If additional expenses are incurred and the relevant documents are provided, the reimbursement will be in full, and if there are no papers, then they can only be reimbursed at the minimum price.
What is considered a business trip?
A business trip is an employee’s trip to another locality in accordance with the employer’s order; it lasts a certain time and takes place outside the permanent workplace.
When an employee goes on a business trip, he retains his job and average earnings. Moreover, the employer reimburses absolutely all expenses associated with the business trip.
The day on which the business trip took place is the date the transport was sent to another city. The day of arrival is the date of his arrival at his place of permanent employment.
Until 2015, when an employee was sent on official business, a travel certificate was issued. It was this that was the confirming factor for the length of stay.
But it was later cancelled; instead, the employer has the right to present a transport ticket indicating the date and time of the trip.
Operating principles of online services
Now workers don’t have to waste their time on lengthy calculations, because special calculators can do it instead. These specialized services, based on the entered several data, will help you calculate the remaining values and do it as accurately as possible.
Here are the basic data that appears in classic calculators used to calculate travel allowances.
- Business trip period. It was indicated above the principles by which the first and last days of departure are calculated. By the way, if transport traveling to another locality departs before 00.00, then the start of the business trip is considered the current day. If this happened after 00.00, then the countdown starts from the next day.
- Wit the travel document. To correctly create a certificate of payment arrangements, you must enter information about the travel document you are using. For example, this could be an air ticket, a receipt for railway transport, a bus, a receipt for fuel consumption for a company car. It is necessary to display not only the type of documentation, but also indicate its date, number, and amount.
- Housing rental document. Here you must provide similar information related to the rent date, number values and amount of expenses. This can be done quite simply by multiplying the average daily rate by the number of days during which the property was rented.
- Additional expenses. The employer must be notified about them, otherwise the expenses will be classified as personal expenses and will not be reimbursed. The type of expense and its amount are displayed here.
Competent and consistent filling out of the document will allow you to carry out settlement activities as accurately and fully as possible.
How to fill out a time sheet
In the working time sheet (unified forms No. T-12 and T-13), working days that fell during a business trip are indicated by the code “K” or its digital equivalent “06”. The number of hours worked is not entered.
If during a business trip the employee worked on his day off or on a holiday, the report card is marked with the code “РВ” or its equivalent “03”. In the column reserved for the number of hours worked, the value previously agreed upon with the employer is indicated. If there was no agreement to work on a day off, the employer has the right not to indicate the number of hours in the timesheet and, as a result, not to pay for this time. This is stated in the letter of the Ministry of Labor of Russia dated February 14, 2013 No. 14-2-291.
A situation is possible when on a day off the employee was on the road, that is, either going to the place of business trip or returning back. It is not entirely clear whether this time should be counted as worked. In our opinion, a road that falls on Saturday, Sunday or a holiday is nothing more than work. Therefore, in the work time sheet you should enter “РВ” (or “03”) and the number of hours actually spent on the road.
