We tell the nuances of business trip registration, if it intersects with vacation.
When crossing vacations and business trips, there may be different situations: an employee may be required during the rest, or immediately after the vacation, to leave the place of business trip to vacation or stay in the place of business trip to rest. Let’s consider the nuances of paperwork in different cases.
A business trip right after the rest
If after the vacation the employee goes to work and immediately goes on a business trip, it is formalized according to the standard scheme. But if he goes on a business trip from a place of rest, without arriving in his own city, the company must transfer to him an advance payment for tickets, rent and per diem (paragraph 10 of the Government Resolution of October 13, 2008 N 749).
The cost of the ticket from the place of rest to the place of business trip and back to work is not subject to personal income tax (paragraph 3 of Article 217 of the Tax Code, paragraph 1 of Article 264 of the Tax Code and the Letter of the Ministry of Finance of Russia from 08.11.2013 N 03-03-06/1/47813), and is taken into account in the costs for the purposes of taxation of profits, the main thing is to document the cost.
Urgent business trip with withdrawal of employee from leave
If necessary, the employer may withdraw the employee from leave, including for business trips. Only for this purpose it is necessary to obtain the consent of the employee (Article 125 of the Labour Code of the Russian Federation). If he is against it, nothing can be done.
The remaining vacation days can be used at one’s discretion at any time during the current working year (and can be immediately after the trip) or added to the vacation next year. Information on the postponement of leave should be recorded in the holiday schedule. The document can be drawn up using your own form or unified No. T-7.
The employee can indicate his or her consent to the withdrawal of leave on the relevant order with the wording “I agree”. Here you can also specify what will happen with the unspent days and how the vacation recalculation will be carried out (again, having discussed it with the employee).
The fact is that part of the vacation pay already paid for the unused period must be returned. And the employee chooses a convenient option for him/her:
- to return them in cash to the register;
- to keep them out of the paycheck;
- take into account the travel expenses.
View a sample order to recall an employee from vacation
The process of registration of the employee on a business trip is carried out according to the classical scenario: a corresponding order is drawn up and the funds for travel, accommodation and per diem are paid.
If the employee decides to use the remaining vacation days immediately after the business trip, the company can pay for the ticket to the place of the interrupted vacation instead of the opposite, but it is impossible to take these costs into account for profit. It is also necessary to withhold personal income tax from this amount.
Vacation during a business trip
A staff member on mission may need to take unplanned leave of absence. This is possible by agreement with the employer. Leave is issued in the usual manner. And the business trip will have to be terminated by issuing an order for interruption and renewal periods.
Vacation after a business trip
The law does not prohibit an employee from taking a vacation immediately after a business trip without returning to work. As in the paragraph above, vacation pay must be listed three days prior to the start of vacation.
Documents confirming the travel expenses and the advance report can be provided by the employee within three days from the date of commencement of work, i.e. after the vacation. This is stipulated in paragraph 26 of the Government Decision No. 749.
It follows from the letter of the Ministry of Finance N 03-04-06/1546 that personal income tax should be withheld from the amount of payment of the tickets that the employee will travel from the place of business trip to another city for vacation. And these costs can not be included in the calculation of the tax base.
Holiday at the business trip destination
A staff member may stay where he or she was on mission for the duration of his or her vacation. The day of the end of the business trip will be the last day before vacation.
Ticket expenses from this city to the permanent place of work after the vacation are not included in the expenses that reduce the tax base for income tax. Also, this amount is recognized as an economic benefit of the employee, and therefore it is necessary to withhold tax on personal income.
Let’s imagine that the cost of travel amounted to 15 000 rubles, a ticket from the place of work to the place of business trip – 7 000 rubles, back – 8 000 rubles. From these eight thousand it is necessary to deduct 13% of the tax. The employer has the right not to pay for the return ticket.