Commentary on the Government Resolution Russian Federation
dated October 13, 2008 N 749 “On the peculiarities of sending employees
on business trips"

According to Art. 166 of the Labor Code of the Russian Federation, a business trip is recognized as a trip by an employee by order of the head of an organization to certain period to another locality to carry out an official assignment outside his place of residence permanent job.

The specifics of sending employees on business trips are established in the manner determined by the Government of the Russian Federation. Note that until October 2008 normative document there was no definition of these features. Organizations and institutions of all forms of ownership were guided by the Instruction of the USSR State Committee on Labor and Social Issues, the All-Union Central Council of Trade Unions dated 04/07/1988 N 62 “On official business trips within the USSR,” which did not quite correspond to the norms of the current labor legislation, therefore the Government of the Russian Federation issued a Resolution dated October 13, 2008 N 749 “On the specifics of sending employees on business trips” (hereinafter referred to as the Regulations).

The Regulations define a number of features of the procedure for sending employees on business trips both on the territory of the Russian Federation and on the territory of foreign states.

Paragraph 3 of the Regulations provides a clear definition of the place of permanent work. This is the location of the organization (its separate structural unit), the work in which is determined employment contract.

It is provided that employees are sent on business trips by order of the employer for a certain period of time to carry out official assignments outside their place of permanent work.

Please note: the employee’s travel to separate division a sending organization (representative office, branch) located outside the place of permanent work is also recognized as a business trip (clause 3 of the Regulations).

Paragraph 4 of the Regulations establishes that the duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the official assignment. The day of departure on a business trip is the date of departure of a train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival from a business trip is the date of arrival of the specified vehicle at the place of permanent work. When a vehicle is sent before 24 o'clock inclusive, the day of departure on a business trip is considered the current day, and from 00 o'clock onwards - the next day.

If the place of departure is located outside the populated area, the time required to travel there is taken into account.

The issue of reporting to work is decided by agreement between the employer and the employee.

Business trip arrangements

Previously, the Ministry of Finance, in Letter dated December 26, 2005 N 03-03-04/1/442, indicated that before sending an employee on a business trip, it is necessary to formalize:

Order to go on a business trip;

Travel certificate.

Currently, these requirements are enshrined in clause 7 of the Regulations.

The order must indicate the surname and initials of the posted employee, his position, the structural unit where he works, the purpose, time and place of the business trip, as well as the source of payment for travel expenses (from the budgetary or extra-budgetary funds of the institution).

The order to send an employee on a business trip is signed by the head of the institution. Moreover, employees sent on a business trip must familiarize themselves with the order and put their signature on it. This order serves as the basis for issuing a travel certificate to the employee.

Particular attention should be paid to correct design travel certificate. If an order to be sent on a business trip, if necessary, can be finalized even after the end of the business trip, since this document is internal, then a travel certificate is difficult to finalize. This is due to the fact that at each destination, the employee must make notes on the time of arrival and departure, which are certified by the seal of the organization where he was sent on a business trip.

A travel certificate is the main document that confirms the fact itself, as well as the number of days the employee is on a business trip.

Guarantees and compensation for posted workers

In accordance with Art. 167 of the Labor Code of the Russian Federation, an employee sent on a business trip is guaranteed preservation of his place of work (position) and average earnings, as well as reimbursement of expenses associated with the business trip. The provisions of labor legislation apply only to persons employed by labor relations with the establishment on the basis of employment agreements (contracts), therefore such employees have the right to guarantees and compensation when sent on business trips. These norms of labor legislation are now enshrined in clause 9 of the Regulations.

According to Art. 168 of the Labor Code of the Russian Federation the employee is subject to compensation:

Expenses for renting residential premises;

Travel expenses to and from the business trip;

Daily allowance;

Other expenses (for example, payment for communication services or mail, made with the permission of the employer).

In accordance with clause 10 of the Regulations, when an employee is sent on a business trip, he is given a cash advance to pay for travel expenses and rental accommodation and additional expenses associated with living outside his place of permanent residence (daily allowance). Expenses for travel and rental of living quarters, daily allowance, as well as other expenses incurred by the employee with the permission of the head of the organization are subject to reimbursement according to the standards determined by the collective agreement or local regulations (clause 11 of the Regulations).

However for proper organization and keeping records of travel expenses in budgetary institutions It is necessary to take into account the dimensions established in the following regulations:

In Decree of the Government of the Russian Federation dated October 2, 2002 N 729 “On the amount of reimbursement of expenses associated with business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget” (hereinafter referred to as Decree N 729);

In Order of the Ministry of Finance of the Russian Federation dated 02.08.2004 N 64n “On establishing maximum standards for reimbursement of expenses for renting residential premises in foreign currency during business trips to the territory of foreign states for employees of organizations financed from the federal budget.”

Resolution No. 729 establishes the following amounts for reimbursement of expenses from the federal budget:

1) expenses for renting residential premises (except for the case when an employee sent on a business trip is provided with free accommodation) - in the amount of actual expenses confirmed by relevant documents, but not more than 550 rubles. per day; in the absence of documents confirming these expenses - 12 rubles. per day;

2) expenses for payment of daily allowance - in the amount of 100 rubles. for each day of being on a business trip, including weekends and holidays, days of travel, including days of departure and arrival.

The institution has the right to pay for these types of expenses in a higher amount from funds received from income-generating activities, if they are established by the collective agreement of the organization.

Please note: an employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid daily allowances in foreign currency in the amount of 50% of the standard cost of paying daily allowances, determined by a collective agreement or local regulations, for business trips in the territory foreign states (clause 20 of the Regulations).

It must be remembered that in tax legislation the following is provided: when an employer pays an employee for travel expenses, daily allowances are not subject to taxation within the limits of:

700 rub. - for each day of being on a business trip on the territory of the Russian Federation;

2,500 rub. - for each day of being on a business trip abroad (clause 3 of Article 217 of the Tax Code of the Russian Federation).

Also, expenses for renting residential premises are not subject to taxation, but not more than 700 rubles. for each day of a business trip on the territory of the Russian Federation and no more than 2,500 rubles. for each day of being on a business trip abroad, even if the taxpayer has not submitted supporting documents.

Travel expenses to and from the place of business travel (including insurance premiums for compulsory personal insurance of passengers in transport, payment for services for issuing travel documents, expenses for the use of bedding on trains) in accordance with Resolution No. 729 are subject to reimbursement in the amount of actual expenses confirmed travel documents, but not exceeding the cost of travel:

By rail - in a 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 taxis).

In the absence of travel documents confirming the expenses incurred, expenses are reimbursed in the amount of the minimum cost of travel:

By rail - in a reserved seat carriage of a passenger train;

By water transport - in the cabin of the X group of a sea vessel of regular transport lines and lines with comprehensive passenger services, in the cabin of the III category of a river vessel of all lines of communication;

By road - in a public bus.

In accordance with clause 15 of the Regulations, sending an employee on a business trip outside the territory of the Russian Federation is carried out by order of the employer without issuing a travel certificate, except in cases of business trips to member states of the Commonwealth Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes about crossing the state border in entry and exit documents.

What is considered a business trip? This concept is discussed in detail in Art. 166 Labor Code of the Russian Federation. According to the norm, this is a trip by an employee on the orders of the boss to perform a task outside the usual place of work for a certain period of time. True, the following should be noted: if the traveling nature of the work is permanent for the employee and this condition is stipulated in the contract, then this activity has nothing to do with the term considered here.

Obviously, there must be a document regulating the procedure for sending workers on business trips. For this purpose, Regulation 749 on business trips was created, approved. Decree of the Government of the Russian Federation dated October 13, 2008 No. 749 (as amended on July 29, 2015). It examines the fundamental aspects of the work activities of workers outside the enterprise.

Is it necessary to develop

In the organizations themselves, in order to regulate business trips, a local regulatory act is being developed, which is usually called the “Regulations on Business Travel”. When drawing it up, you should rely on the above-mentioned Regulations... dated October 13, 2008 No. 749. Let's consider whether it is mandatory?

Labor legislation does not indicate that a document with this name must exist in every organization. However, part 4 Art. 168 Labor Code of the Russian Federation states that the amount of compensation to employees for expenses incurred while traveling on duty can be drawn up in accordance with the internal regulations of the company.

It is clear that the development of such a document will be needed by organizations whose activities constantly require the presence of workers in various places - in the cities of our country or even abroad.

There is no need to draw up regulations only if the boss does not send employees on business trips and does not even plan to do so.

Also, if the organization is a micro-enterprise and the employer enters into standard labor contracts with workers, then local acts, including the Regulations on business trips, he may not develop. This is indicated in Art. 309.2 Labor Code of the Russian Federation. But in this case, the boss is obliged to include in the contracts all the necessary information, including on the issue under consideration.

How to compose

There is no legally approved form of this document and its content is not established. Therefore, each boss independently determines which points regarding travel for the needs of the company should be recorded on paper. Compilation is entrusted to the personnel officer or the company’s lawyer. Then the finished document is approved by the employer.

Thus, a sample regulation on business trips 2019 may establish:

• the procedure for sending workers on work trips and types of business trips (in the Russian Federation or abroad);
• rules for completing the necessary papers;
• action plan in non-standard situations (for example, the need or lack of need for an employee to appear at work on the day of arrival);
• procedure for reimbursement of expenses for travel, hotel rent, etc.;
• daily allowance amount;
• type of transport used;
• amounts of payment for traveling on company business on weekends or holidays;
• situations when sending a worker on a business trip is prohibited (for example, pregnant employees and women raising children under 3 years old cannot be sent on assignments, etc.).

This information is relevant for indicating both in documents in government agencies and in private companies.

Let us remind you that familiarization with the enterprise’s LNA is the most important stage when hiring new employees (Part 3 Art. 68 Labor Code of the Russian Federation). Therefore, do not forget to familiarize the workers with the internal document before signing.

Sample document

You can download a free sample of the Business Travel Regulations 2019 on our website.

Valid Editorial from 14.05.2013

DECREE of the Government of the Russian Federation dated October 13, 2008 N 749 (as amended on May 14, 2013 with amendments that entered into force on May 25, 2013) “ON THE SPECIFICS OF SENDING EMPLOYEES ON OFFICIAL BUSINESS TRAVELS”

Chairman of the Government
Russian Federation
V. PUTIN

APPROVED
Government Decree
Russian Federation
dated October 13, 2008 N 749

(as amended by Resolutions of the Government of the Russian Federation dated March 25, 2013 N 257 , dated May 14, 2013 N 411 )

1. These Regulations determine the specifics of the procedure for sending employees on business trips (hereinafter referred to as business trips) both on the territory of the Russian Federation and on the territory of foreign states.

2. Employees who have an employment relationship with the employer are sent on business trips.

3. For the purposes of these Regulations, the place of permanent work should be considered the location of the organization (a separate structural unit of the organization), the work in which is stipulated by the employment contract (hereinafter referred to as the sending organization).

Employees are sent on business trips by order of the employer for a certain period of time to fulfill an official assignment outside their place of permanent work. A trip by an employee sent on a business trip (hereinafter referred to as the employee) by order of the employer or a person authorized by him to a separate unit of the sending organization (representative office, branch) located outside the place of permanent work is also recognized as a business trip.

Business trips of employees whose permanent work is carried out on the road or has a traveling nature are not recognized as business trips.

4. The duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the official assignment.

The day of departure on a business trip is the date of departure of a train, plane, bus or other vehicle from the place of permanent work of the business traveler, and the day of arrival from a business trip is the date of arrival of the specified vehicle at the place of permanent work. When a vehicle is sent before 24 o'clock inclusive, the day of departure on a business trip is considered the current day, and from 00 o'clock onwards - the next day.

If a station, pier or airport is located outside a populated area, the time required to travel to the station, pier or airport is taken into account.

The day the employee arrives at his place of permanent work is determined similarly.

The issue of an employee’s attendance at work on the day of departure on a business trip and on the day of arrival from a business trip is resolved by agreement with the employer.

5. Payment for an employee if he is involved in work on weekends or non-working holidays is made in accordance with labor legislation Russian Federation.

6. The purpose of the employee’s business trip is determined by the head of the sending organization and is indicated in the job assignment, which is approved by the employer.

7. Based on the employer’s decision, the employee is issued a travel certificate confirming the duration of his stay on a business trip (date of arrival at the point(s) of destination and date of departure from it (them)), except for the cases specified in paragraph 15 of these Regulations.

The travel certificate is issued in one copy and signed by the employer, handed to the employee and kept by him for the entire duration of the business trip.

The actual period of stay at the place of assignment is determined by the marks on the date of arrival at the place of assignment and the date of departure from it, which are made on the travel certificate and certified by the signature of an authorized official and the seal that is used in the economic activities of the organization to which the employee is posted to certify such signatures.

If an employee is seconded to organizations located in different localities, notes on the travel certificate about the date of arrival and date of departure are made in each of the organizations to which he is seconded.

8. The procedure and forms for recording workers leaving on business trips from the sending organization and arriving at the organization to which they are sent are determined by the Ministry of Labor and social protection Russian Federation.

dated March 25, 2013 N 257)

9. Average earnings for the period the employee is on a business trip, as well as for days on the road, including during a forced stopover, are retained for all days of work according to the schedule established by the sending organization.

During a business trip, an employee working part-time retains the average salary from the employer who sent him on a business trip. If such an employee is sent on a business trip simultaneously for his main job and work performed on a part-time basis, the average earnings are retained by both employers, and reimbursable expenses for the business trip are distributed between the sending employers by agreement between them.

10. When an employee is sent on a business trip, he is given a cash advance to pay for travel expenses and rental of living quarters and additional expenses associated with living outside his place of permanent residence (daily allowance).

11. Employees are reimbursed for travel and rental expenses, additional expenses associated with living outside their permanent place of residence (daily allowance), as well as other expenses incurred by the employee with the permission of the head of the organization.

The amount of expenses associated with a business trip is determined by a collective agreement or local regulations.

Additional expenses associated with living outside the place of residence (per diems) are reimbursed to the employee for each day of a business trip, including weekends and non-working holidays, as well as for days en route, including during a forced stopover, taking into account the provisions provided for in paragraph 18 of these Regulations.

When traveling on business to an area from where the employee, based on transport conditions and the nature of the work performed on the business trip, has the opportunity to return daily to his place of permanent residence, daily allowances are not paid.

The question of the advisability of the daily return of an employee from a business trip to a place of permanent residence in each specific case is decided by the head of the organization, taking into account the distance, transport conditions, the nature of the task being performed, as well as the need to create conditions for the employee to rest.

If the employee, at the end of the working day, in agreement with the head of the organization, remains at the place of business trip, then the costs of renting accommodation, upon provision of the relevant documents, are reimbursed to the employee in the amounts determined by the collective agreement or local regulations.

In case of forwarding to an employee on a business trip, at his request wages The costs of sending it are borne by the employer.

12. Expenses for travel to the place of business trip on the territory of the Russian Federation and back to the place of permanent work and for travel from one locality to another, if the employee is sent to several organizations located in different localities, include expenses for travel by public transport, respectively. station, pier, airport and from the station, pier, airport, if they are located outside the populated area, in the presence of documents (tickets) confirming these expenses, as well as payment for services for issuing travel documents and providing bedding on trains.

(as amended by the Decree of the Government of the Russian Federation dated May 14, 2013 N 411)

13. In the event of a forced stopover, the employee is reimbursed for the costs of renting accommodation, confirmed by relevant documents, in the manner and amount determined by the collective agreement or local regulations.

14. Expenses for booking and hiring residential premises on the territory of the Russian Federation are reimbursed to employees (except for those cases when they are provided with free residential premises) in the manner and amount determined by collective agreements or local regulations.

15. An employee is sent on a business trip outside the territory of the Russian Federation by order of the employer without issuing a travel certificate, except in cases of business trips to member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make entry and exit documents. marks on crossing the state border.

16. Payment and (or) reimbursement of employee expenses in foreign currency associated with a business trip outside the territory of the Russian Federation, including payment of an advance in foreign currency, as well as repayment of unspent advance in foreign currency issued to an employee in connection with a business trip, are carried out in accordance with Federal law"On currency regulation and currency control."

Payment of daily allowance to an employee in foreign currency when the employee is sent on a business trip outside the territory of the Russian Federation is carried out in the amounts determined by the collective agreement or local regulations, taking into account the features provided for in paragraph 19 of these Regulations.

17. During the travel time of an employee sent on a business trip outside the territory of the Russian Federation, daily allowances are paid:

A) when traveling through the territory of the Russian Federation - in the manner and amount determined by the collective agreement or local regulations for business trips within the territory of the Russian Federation;

B) when traveling through the territory of a foreign state - in the manner and amount determined by a collective agreement or local regulations for business trips on the territory of foreign states.

18. When an employee travels from the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in foreign currency, and when traveling to the territory of the Russian Federation, the date of crossing the state border of the Russian Federation is included in the days for which daily allowances are paid in rubles .

The dates of crossing the state border of the Russian Federation when traveling from the territory of the Russian Federation and to the territory of the Russian Federation are determined by the marks of the border authorities in the passport.

When an employee is sent on a business trip to the territory of 2 or more foreign states, daily allowances for the day of crossing the border between states are paid in foreign currency according to the standards established for the state to which the employee is sent.

19. When sending an employee on a business trip to the territory of member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in entry and exit documents, the dates of crossing the state border of the Russian Federation when traveling from territory of the Russian Federation and to the territory of the Russian Federation are determined by the marks in the travel certificate, issued as for a business trip within the territory of the Russian Federation.

In case of a forced delay in transit, daily allowances for the delay are paid according to the decision of the head of the organization upon presentation of documents confirming the fact of the forced delay.

20. An employee who went on a business trip to the territory of a foreign state and returned to the territory of the Russian Federation on the same day is paid daily allowances in foreign currency in the amount of 50 percent of the standard cost of paying daily allowances, determined by a collective agreement or local regulations, for business trips to foreign territories states

21. Expenses for renting living quarters when sending employees on business trips to foreign countries, confirmed by relevant documents, are reimbursed in the manner and amount determined by the collective agreement or local regulations.

22. Travel expenses when sending an employee on a business trip to the territory of foreign states are reimbursed to him in the manner prescribed by paragraph 12 of these Regulations when sending on a business trip within the territory of the Russian Federation.

23. An employee who is sent on a business trip to the territory of a foreign state is additionally compensated for:

a) costs for obtaining a foreign passport, visa and other travel documents;

b) mandatory consular and airfield fees;

B) fees for the right of entry or transit of motor transport;

d) expenses for obtaining compulsory medical insurance;

e) other obligatory payments and fees.

24. Reimbursement of other expenses related to business trips in the cases, procedure and amounts determined by the collective agreement or local regulations is carried out upon presentation of documents confirming these expenses.

25. An employee in the event of his temporary incapacity for work, certified in in the prescribed manner, expenses for renting living quarters are reimbursed (except for cases when the posted worker is undergoing hospital treatment) and daily allowances are paid for the entire time until he is unable, for health reasons, to begin fulfilling his official assignment or to return to his place of permanent residence.

During the period of temporary disability, the employee is paid temporary disability benefits in accordance with the legislation of the Russian Federation.

26. Upon returning from a business trip, the employee is obliged to submit to the employer within 3 working days:

an advance report on the amounts spent in connection with the business trip and make a final payment for the cash advance for travel expenses issued to him before leaving for the business trip. Attached to the advance report is a duly executed travel certificate, documents on the rental of accommodation, actual travel expenses (including payment for services for issuing travel documents and providing bedding on trains) and other expenses associated with the business trip;

(as amended by the Decree of the Government of the Russian Federation dated May 14, 2013 N 411)

a report on the work performed on a business trip, agreed upon with the head of the employer’s structural unit, in writing.

The Zakonbase website contains the RF Government DECREE dated 10/13/2008 N 749 (as amended on 05/14/2013 with amendments that entered into force on 05/25/2013) “ON THE FEATURES OF SENDING EMPLOYEES ON OFFICIAL BUSINESS TRAVELS” in the latest edition. It is easy to comply with all legal requirements if you read the relevant sections, chapters and articles of this document for 2014. To find the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.

On the Zakonbase website you will find the RF Government DECREE dated 10/13/2008 N 749 (as amended on 05/14/2013 with amendments that entered into force on 05/25/2013) “ON THE FEATURES OF SENDING EMPLOYEES ON OFFICIAL BUSINESS TRAVELS” in the latest and full version, in which all changes and amendments have been made. This guarantees the relevance and reliability of the information.

At the same time, you can download the RESOLUTION of the Government of the Russian Federation dated October 13, 2008 N 749 (as amended on May 14, 2013 with amendments that entered into force on May 25, 2013) “ON THE FEATURES OF SENDING EMPLOYEES ON OFFICIAL TRAVELS” completely free of charge, both in full and in separate chapters .