How to calculate and how to pay for the weekend on a business trip?
Often the days of business trips are on weekends ornon-working. Such situations cause some confusion. How is the calculation in this case? Do I need to consider the per diem? Is it necessary to demand the appearance of an employee on the first and last days? The answers to these questions are given below.
Documentation
Registration of a business trip on a day off occurs according to the standard scheme:
1) the order on the enterprise;
2) a record in the register of employees with such notations:
- date and number of the certificate;
- data of the order on the direction of the business trip.
Since 2015, the issuance of a certificate is notcertainly. The days of traveling on a business trip in the report card are indicated by the code "K" or "06". If the employee during the absence period worked on a day off or on a public holiday, "RV" or "03" is additionally indicated. Upon returning from a business trip within 3 days, the employee must make an advance report on the amounts spent. It is accompanied by documents confirming the expenses (coupon, receipt of SSS, checks, etc.). In case of loss of tickets, you can confirm the information with a certificate from the air carrier.
What amounts are liable to compensation?
1. Earnings (average) for the days falling on a business trip.
2. Daily allowances in the amount established by the internal regulations of the organization.
How to pay for a weekend on a business trip? In a double size. Or single, but then the employee has the right to take paid vacation on any other working day.
In addition, the employee is reimbursed for such expenses:
- travel, including taxi;
- accommodation (apartment rental);
- other costs incurred by orderdirector: the cost of personal insurance, car rental, airport services (the order and amount of such compensation are determined by the internal standards of the enterprise).
Before leaving, the employee is paid a weekenddays on a business trip in the amount of daily subsistence allowance, fare, food, accommodation and other expenses. This money can be given in cash or transferred to the employee's card. Part of the amount can be paid from the current account.
Calculation period
Compensation for the days off on a business trip to employees who work for more than a year will be calculated on the basis of 12 months preceding the one in which the person was absent.
Example
Manager N was on a business trip from July 7, 2014. The average salary for working days is calculated on the basis of accrued payments and hours worked from July 1, 2013 to June 30, 2014.
For persons who have worked for less than a year, the calculation will begin from the moment they are in office and end with the last day of the calendar month preceding the start of the business trip.
Example
Employee N was on a business trip since August 262014. She started the duties on December 17, 2013. The trip falls on the days off. Calculation of the amount of earnings will be calculated on the basis of accrued and worked hours for the period from 17.12.2013 to 31.07.2014.
From the accounting year days are excluded when:
- the employee was on vacation or business trip;
- received sickness benefit;
- was released from work with preservation of earnings.
If the entire billing period consists of days that are subject to exclusion, then the preceding 12 months are taken into account.
Example
The accountant went to work on September 8 aftermaternity leave, in which she was from 01.07.2011 to 16.11. 2011, and to care for the child (from 17.11.2011 to 07.09.1014). Since October 21, 2014 the employee is sent on a business trip. In the billing period (from October 2013 to September 2014), she had no payments, so for calculation use the amount of earnings received from July 2010 to June 2011
For people who have no working days in previous periods, the first day of the month in which the trip begins will be calculated until the day of absence.
Example
The manager has been working in the organization since September 3. From 03 to 30 September, he was on a business trip. From October 24, the next trip is planned. Since the whole period consists of non-calculated days, the earnings must be calculated on the basis of the salary received in October 2013.
How to pay for a weekend on a business trip
In the calculation of earnings include all types of payments,provided by the system of payment (salaries, allowances, etc.). Do not participate in the calculation of social benefits that are not related to work (compensation of expenses for food, travel, training, etc.). Also, the amounts paid for the period when the employee did not work are excluded, but there was a place left for him (holiday, sick leave care, travel, etc.).
How are bonuses taken into account?
Monthly remuneration is included one for each indicator in the current period.
Example
Employee sales department sent on a business tripfrom October 28, 2014. Monthly, he receives three awards: one for the number of sales and two for revenue in a large amount. Period for settlements: October 2013 to September 2014. When calculating, you can use no more than 12 payments for the number of sales and the same for sales.
Quarterly, semi-annual and other premiums are included one for each indicator.
Example
The lawyer was on a business trip on September 3. In the calculation period, he was awarded a prize for completing the process, which lasted three years, in the amount of 60 thousand rubles. The calculation includes only 20 thousand rubles. (60 rubles / 36 months x 12 months).
The award based on the results of work and experience is taken into account in full, regardless of the period in which it was accrued.
Example
The system administrator was absent from February 19. In February, he was awarded a prize for good work over the past year. Although this figure is not included in the billing period (February 2014 - January 2015), it still needs to be included in the calculation of earnings.
Accounting for increases
If the salary increases for all employeesstructural unit, in which the employee who has started a business trip, work on the weekend is paid on earnings, taking into account the indexation of the salary, additional payments to it fixed at a fixed amount.
The indexes that are installed are not indexed:
- in a certain range (from 10 to 40%);
- in the absolute value (10, 20 thousand rubles, etc.);
- Not related to salaries (for example, for the volume of sales in the current month).
Indexing order
Increase | Payment type |
In the current period | Accrued in the current period for the previous |
Before the trip begins | Accrued amount for the whole period |
For business trip | Accrued money for the billing period. The payment for a business trip is indexed from the date the salary is raised to the end of the trip |
Payments are indexed by the coefficient, which is calculated using the following formula:
Кп = New salary amount / Rate before the increase.
If, together with the increase in rates, the payment system has changed, the formula will look like this:
Кп = (New salary amount + New amount of additional payments) / (Tariff before increase + Amount of additional payments before increase).
Features of average earnings
The general formula for calculating wages is as follows:
Сзп = Payments taken into account / Number of days worked in the period х Number of days of the trip.
When calculating, it is taken into account:
- number of days counted according to the time sheet;
- the amounts accrued to the employee in the current period;
- period of time spent for the trip.
Example
The manager was sent on a business trip from the sixth to the thirteenth of February, 2015. In the accounting period (one calendar year) he worked 223 days, for which he received 245 thousand rubles.
Сзп = 245 000/223 х 6 = 6591,93 rubles.
There are cases when before the period of absence the employee did not have any payments. How to pay for a weekend on a business trip in such a situation?
Сзп = Salary / Number of days in the month х Term of absence from work.
Example
The employee is accepted by the manager with a salary of 23 thousand rubles. February 6, 2015 at the same time he was sent on a trip that lasted 6 days. The enterprise operated in February only 19 days.
Сзп = 23 000/19 х 6 = 7263,16 rub.
Amounts accrued on weekdays and weekends for business trips to servicemen:
- are subject to personal income tax and contributions;
- are taken into account in the BU and OU in the costs of labor remuneration.
In the certificate 2-NDFL such amounts are indicated with the code 2000.
Nuances
If the period of a business trip falls on a holiday, the employee is compensated only for the amount of per diem. Business trip on a day off of the Republic of Belarus is paid only if:
- the employee worked;
- this day was on the road.
The amount of compensation is approved by the internal standards of the enterprise.
Allowance for daily subsistence allowance
These amounts are paid for each day of absence. In turn, the period is calculated according to this principle:
1) on the basis of a memo to which the travel list is attached, receipts and cash receipts - if the employee has reached the meeting point on a personal or service vehicle;
2) on the basis of travel documents - in other cases.
The amount of payment for business trips in the country is established by the internal rules of the organization. For overseas trips are calculated additionally:
- day of departure - according to the higher standards that are developed for foreign business trips;
- day of entry - according to the rules of internal business trips.
These dates are recorded in the passport inCrossing the border or according to travel documents. If there is a simultaneous business trip at home and abroad, in calculating compensation for the period of time spent in Russia, per diem is not paid, and outside it - are charged at a rate of 50% of the norm.
Conclusion
Quite often the period of stay in businessthe trip falls on a day off, a holiday. The rules for compensation of amounts in such cases are regulated by the internal regulations of the organization, but by legislative restrictions. The trip is organized by standard documents: the order of the head, the certificate, the advance report. How to pay for a weekend on a business trip? Compensated only per diem. But if there are travel documents confirming that on such days a person was on the road or worked, the amount of average earnings for the previous calendar year is additionally compensated.
