For an employee sent on a business trip by the company, the employer is obliged to pay the days on the road, expenses during the business trip and daily subsistence allowance. Upon arrival from a business trip, an employee submits an advance report, attaches documents confirming his expenses to it. Moreover, the daily allowance is not subject to confirmation.
It is necessary
- - Labor Code of the Russian Federation;
- - employee documents;
- - payslip;
- - calculator;
- - advance report;
- - local normative act.
Instructions
Step 1
When an accountant calculates the amount of an employee's earnings while on a business trip, he must be guided by the Labor Code of the Russian Federation. An employee sent on a business trip retains a job and average earnings. The average salary of a specialist is calculated 12 months before he is sent on a business trip.
Step 2
If the average earnings of a posted employee is less than the salary that he is entitled to for performing his job function, then most employers increase the amount received to the salary. This approach is permitted by law, and the company will be able to write off these expenses when calculating income tax. When, on the contrary, the average salary of an employee is much higher than the salary, then there is no need to reduce it to the salary. The deterioration of the conditions of employees is regarded as a violation of their rights. In this case, the specialist can go to court, and the organization will have to pay a fine.
Step 3
If an employee is sent on a business trip on a day off, then the travel time is doubled. When an employee is forced to stay in another city, not fulfilling his job function at this time, then weekends or holidays are not subject to payment.
Step 4
It should be borne in mind that the specialist should pay for weekends or holidays in accordance with the number of hours he worked. The same is the case with being on the road. If the employee spent 6 hours on the road, then you need to calculate the earnings only for a given period of time. After all, the working time is 8 hours. When an employee spends more time on the road on a weekend than is supposed to, then the organization is obliged to pay for the overtime hours.
Step 5
The employer has the right to present the employee with a choice: get paid for a day off or take him out on any other day. It is advisable to fix the way out of this situation in the local regulatory act of the company.
Step 6
If a specialist is not sent on a business trip for the first time, then paid hours for weekends or holidays, as well as allowances are not included in the calculation when finding the average earnings of such an employee.
