When going on a business trip, the company's employees are reimbursed in full for the expenses incurred during the trip. They are documented, are an appendix to the advance report, the report on a business trip. The costs that are paid by the company are recorded in the local act of the enterprise, called the "Regulations on business trip".
Necessary
- - documents for a business trip;
- - advance report;
- - supporting documents;
- - the collective agreement of the company.
Instructions
Step 1
If your company initially plans to send workers on a business trip, write down the procedure for processing documents and reimbursing expenses during the trip in the collective agreement, another local regulatory act of the organization. As a rule, such a document is called a travel regulation. Be sure to familiarize employees with the contract against receipt. If there is a trade union in the firm, take into account the opinion of its chairman, who is an elected body.
Step 2
After returning, the employee is obliged to draw up a business trip report, including an advance report, payments are made on the basis of these documents. Moreover, the advance report is filled in within three days from the date of arrival at the company. When going on a trip, accountable money is issued to the employee by the accounting department. If the amount of funds actually spent and previously issued to a specialist differ from each other, a recalculation is made. In this case, the difference is returned by the employee to the cashier of the enterprise, if it is positive, or issued to the employee if the result is negative. Moreover, the amount of the document AO-1 is approved by the director. Only after that payments are made, recalculation (if any).
Step 3
When preparing an advance report on the back of the document, a specialist returning from a business trip prescribes a list of expenses incurred during the trip. Then a list of documents is written, which are confirmation of expenses. These are tickets (auto, air, railway), checks for food, housing and other expenses, which are agreed with the employer. Please note that per diems do not need to be confirmed as they are usually fixed. All travel expenses are exempt from income tax. Moreover, there are established amounts within which per diems can be taken into account as expenses exempted from tax.
