Organization of business trips is an important element of the economic activity of many domestic enterprises. The need for the presence of employees of a particular organization in remote branches or branches can be associated with events of a very different nature. Often, travel arrangements are made to eliminate organizational and production problems, open a new unit in another city or country, conduct internships for hired employees, and also perform other similar job tasks.
Awareness is the key to employee efficiency and peace of mind
In addition to the labor aspect, the work of the seconded personnel is closely related to establishing contacts with employees of the host enterprise and the preparation of various kinds of documentation. The last nuance is extremely significant, since it depends on the correctness of the compilation of forms, applications, orders and permits whether the seconded employee will receive access to the necessary facilities, whether he will fully fulfill his task, and whether he will receive monetary compensation.
Knowing what requirements are imposed on business travelers greatly facilitates the travel process for accountants and those involved in documentation.
Also, this information is necessary for the employee who is going on a business trip, as it allows him to prepare in advance for fulfilling his duties and not get into trouble. And finally, the staff of the host company is simply obliged to be aware of the requirements for business travelers. Otherwise, there may be misunderstandings related to the search for responsible parties.
Who and under what conditions can be seconded
So, a trip should be considered an employee’s trip to another locality in order to fulfill the assignment given to him by the employer. At the same time, the number of business trips does not include trips of those employees whose activities consist of constant movement or can be carried out on the road.
The legislation, caring for the observance of the rights of working citizens, has established restrictions on the categories of employees who can be sent on business trips:
- Pregnant women.
- Women with children under three years.
- Disabled mothers or those whose children are 3-14 years old can be sent only with their consent.
- Parent who independently brings up a minor child.
Being directed to another enterprise, the employee submits to his internal routine. If the day of departure or arrival falls on the legal holiday of the employee, he is released another day for rest. True, in those cases when the business traveler intentionally goes on a trip on a weekend or holiday, he is compensated in accordance with labor law.
Business trips within the state should not exceed one month in duration, and two months outside it.
Business trip: paperwork
In accounting, travel expenses that occurred during the trip are included in the list of production costs that are involved in the calculation of income tax.
The procedure for organizing a trip consists of the following steps:
- Issuing an order on a business trip based on a job assignment.
- Registration of a travel certificate.
- Issuance of certificate-calculation of advance payment for the trip.
- Issuance of outgoing funds to the outgoing employee.
- Trip registration in a magazine specially designated for this.
Travel ID - One of the most important documents for an employee who went to another city or country. It is marked on the departure, arrival of the seconded worker. Marks are accompanied by signatures and seals of plenipotentiary officials of both the sending enterprise and the host.
Subtleties of financial compensation
When an employee returns, he must report in writing on how the funds allocated to him were used, filling out expense report. Making a trip ends with the calculation of accounting with the employee. After the accrued funds are paid, this operation is reflected in the relevant accounts.
In the case when the advance payment was not spent by the employee in full, the balance must be returned to the cash desk or to the settlement account of the enterprise. This is one of the main responsibilities of the employee. Along with this, knowing what requirements are imposed on the seconded personnel, the employee may request compensation for the personal funds spent by him. True, he needs to provide arguments proving the need for such expenses, as well as documents confirming the fact of their occurrence (check, statement).
What expenses are compensated
While in another locality or country, the seconded employee receives his usual salary, bonuses due to him and subsidies, as well as the funds necessary for a comfortable stay outside his usual place of residence.
Travel expenses include the following items:
- Payment of travel (intercity and on the territory of the settlement).
- The cost of rental housing.
- The so-called per diem: expenses for food and other needs of the employee.
- Costs recognized by the employee as necessary and approved by his manager.
The maximum allowable amount of travel expenses and the amount of per diem are determined by the collective agreement of the enterprise or local regulations. Since per diem is actually money for the daily needs of the employee, they are charged even for non-working days (weekends, holidays, forced production downtime, delays).
In more detail about the job assignment of the seconded employee
This document has a unified form, that is, its appearance and content are the same for all enterprises in the territory of a particular state.
The job assignment is drawn up by the head of the employee going on a business trip and approved by the employer. The document includes the following data:
- Surname, name, patronymic of the employee who is leaving on a business trip by order of the boss.
- The name of the organization that directs it.
- Employee destination (company name, city).
- Start and end dates of the trip.
- Summarized data on the progress of the assignment.
The official assignment and the business trip order drawn up on its basis are located at the sending enterprise. Together with other documents they are stored for the period established by law.
What are the requirements for business travelers
Given that a business trip is the transfer of authority to an employee to perform any important actions for the company, management must be sure that the work will be done efficiently and on time. Therefore, the most qualified, experienced and responsible employees are usually sent to such trips.
There are a number of criteria, studying which, the head decides on the appointment of a specific employee:
- Age over 18 years.
- Good training.
- The availability of appropriate training, confirmed by certification.
- Possession of the necessary tolerance categories (when working with power grids).
- Depending on the specifics of the economic activity of enterprises and the purpose of the business trip, the employee may be required to have training and certification on labor protection.
If an employee is suitable in all respects, and there are no legislatively based obstacles to his business trip, the head informs him of a future trip.
Responsibilities of a seconded employee
Each company has its own requirements that employees must comply with, but there are several points that are relevant for most organizations:
- Correct, competent and timely maintenance of the necessary documentation.
- Compliance with the routine adopted by the host organization.
- Accomplishment of the goals formulated in the assignment.
- Conscientious performance of their duties.
- Legitimate expenditure of advance funds issued to an employee.
- Saving documents confirming the implementation of costs.
- Timely reporting of the trip after its completion (usually within three days).
Instructions for employees on a business trip
Arriving at the receiving enterprise, the seconded employees are required to listen to introductory briefing, which includes rules of conduct in the shops, near equipment or in other places. This measure is mandatory even for those employees who have been to this company several times and who know all the instructions by heart.
The briefing of the posted personnel also includes information on fire safety and labor protection standards.
In contrast to the general provisions of the introductory briefing, the target relates directly to those works that will be carried out by the seconded employee at this time.
Conclusion
Organization of business trips is a responsible process that most enterprises, organizations and companies cannot do without. In order to successfully achieve the purpose of the trip, as well as for the most efficient and effective use of resources, employees are required to comply with a number of requirements, perform their professional duties efficiently and know all the rules for maintaining documentation.
