In the process of economic activity of organizations, some managers are forced to send their employees on business trips. In general, the concept of "business trip" is a trip outside the workplace to resolve issues related to work. As a rule, the decision to send an employee on a business trip is made by the CEO. The accountant must calculate and subsequently pay the employee travel allowances.
Necessary
- - production calendar;
- - time sheet;
- - payroll;
- - tickets.
Instructions
Step 1
First, it should be clarified that travel allowances are paid for all days that the employee was on a business trip, including weekends, holidays and days spent on the road.
Step 2
To calculate travel allowances, calculate the employee's average daily earnings for the last 12 calendar months. If the salary is different every month, then first determine the total amount of all payments for the billing period, include both bonuses and allowances in this number. Please note that any financial assistance, as well as cash payments in the form of gifts, must be deducted from the total amount.
Step 3
Calculate the number of days actually worked for 12 months. Please be aware that this figure does not include weekends and holidays. If the employee for any reason, even if it is respectful, was not present at the workplace, then exclude these days as well.
Step 4
Then divide the amount of payments for 12 months by the days actually worked. The resulting number will be the average daily earnings.
Step 5
For example, manager Ivanov worked for the period from September 01, 2010 to August 31, 2011. According to the production calendar, with a five-day work week, the total number of days for the billing period is 249 days. But Ivanov in March 2011 took a vacation at his own expense, the duration of which is 10 days. So 249 days - 10 days = 239 days. During this period, the manager earned 192 thousand rubles. To calculate the average daily earnings, you need 192 thousand rubles divided by 239 days, you get 803, 35 rubles.
Step 6
After calculating the average daily earnings, determine the number of business trip days. The start and end of a business trip is the date of departure and arrival of the vehicle.
Step 7
Calculate the travel allowance by multiplying the average daily earnings by the number of travel days. For example, the same manager Ivanov was on a business trip for 12 days. Thus, 12 days * 803, 35 rubles = 9640, 2 rubles (business trip).
