Surely every person heard about the traveling nature of the work. In almost every organization, there is a person whose activity is such. It is specific, and several articles are devoted to it in the Labor Code. Their provisions, as well as all the nuances relating to this topic, I would like to note attention.
Labor Code of the Russian Federation
What is the first thing to say about the traveling nature of work? The Labor Code of the Russian Federation states that the conditions, if necessary, determining it, must be indicated in the employment contract. This is spelled out in article No. 57.
Still worth referring to Art. 166 of the Labor Code of the Russian Federation. According to her, all business trips of employees whose permanent activity is either of a traveling nature or carried out on the way are not business trips.
Also, the Labor Code of the Russian Federation contains article No. 168. Its first paragraph refers to the notorious compensations that are due to people whose work is expeditionary, field or traveling. Reimbursable are expenses that are spent on:
- Payment of travel.
- Rental of premises.
- Everything related to living (field allowance, daily subsistence allowance, etc.).
- Other costs incurred by the employee with the knowledge or permission of his management.
The procedure for reimbursement of all of the above, as well as the amount determined by the collective agreement, local regulations and agreements.
Work on the go
She would like to be noted with special attention. The traveling nature of the work is primarily carried out by the activity that is carried out during the movement of a vehicle. This was noted even in the decision of the Council of Ministers of the RSFSR of 12.12.1978, the position of which remains relevant to this day.
We are talking about workers in road and river transport. These are captains-mentors, pilots, controllers and conductors (buses, trolleybuses, trams, electric trains), drivers, etc.
In these cases, it is very simple to confirm the traveling nature of the work. To do this, trip sheets, orders or flight reports are provided.
Field and field staff
They are also relevant to the topic under discussion. For topographic, geodetic and geological exploration in the field, compensation is due. Since the activity in this case is carried out in an environment with a disordered life. And besides, far beyond urban settlements.
Compensations are also put to forwarders. The activities of these workers is to provide forwarding services. It is also of a traveling nature, as the forwarder accompanies the cargo to the destination in order to ensure its safety and after handing out the delivery documentation.
Design specifics
Above was a little about the traveling nature of the work. What this means can be understood. Now it’s worth talking about the specifics of this activity.
Representatives of the funds and the Federal Tax Service Inspectorate carefully check the documents that are provided as evidence of the legality of reimbursing the "traveling" employees for the notorious expenses. Why? Because compensation is taken into account when calculating income tax. And she is exempt from personal income tax and insurance premiums, as it is a payment related to the performance of a person’s duties. This does not apply to allowances! They represent a special incentive payment for the performance of work in specific conditions. They are subject to all taxes. However, a little later on examples of this will be demonstrated.
So, so that tax representatives do not have questions for management and employees, it is necessary to reflect in the collective agreement the conditions that determine the traveling nature of the work. They should also be indicated in local regulations and agreements. The same documents must indicate the amount of compensation.
These requirements are indicated by the letter of the Federal Tax Service of the Russian Federation of 06.08.2010 and the regulation of the Ministry of Health and Social Development of 02.27.2010.
About documentation
Despite all of the above, those organizations that pay compensation to employees will not be prevented from saving documents that can confirm the traveling nature of the work. What does it mean? That there are force majeure and unforeseen checks during which these papers may come in handy. These include the following documents:
- Travel plans approved by management.
- Journals accounting official business trips.
- Route sheets.
- Managerial meeting reports.
Judicial practice shows that if at the time of the audit the organization does not have these documents, then the auditors from the tax service will be able to exclude the funds that went into compensation from the calculation of income tax. And this means additional accrual of contributions and personal income tax.
Amounts and amounts of compensation
The provision on the traveling nature of the work states that the amount returned to the employee for the financial losses suffered by him, he undertakes to confirm. If, for example, he goes on a business trip to the other end of the country, then he will need to submit a report with the airline tickets, bills and hotel reservations, receipts for gasoline, taxi fares, etc. So the management will calculate the correct and accurate amount spent by the employee for all the time, and reimburse it to the penny.
True, in some organizations this approach is not practiced. Management simply carries out monthly accrual of funds to the employee’s account in a certain amount (fixed, as a rule). True, in this case, it is likely that representatives of funds and the Federal Tax Service will consider payments of this nature as an allowance for special working conditions, rather than compensation.
In other cases, the employee is issued a card (with or without a limit), and a bank report is received for the management of transactions with it.
Daily payments
I would also like to talk about them. Per diem for traveling work does not depend on the actual costs of the employee, and they do not need to be documented.
In accordance with article 168.1 of the Labor Code of the Russian Federation, enterprises have the right to pay specialists additional costs that are associated with living outside their permanent place of residence. Compensations of this kind are also not subject to contributions and personal income tax.
However, the collective agreement must indicate the size of such payments, the procedure for their calculation and the cases in which this is allowed. This fact is confirmed in the letters of the Ministry of Finance of the Russian Federation of September 4, 2009, as well as of June 7, 2011 and June 7, 2011.
Illustrative example (allowances)
So, let’s say, an order was issued at the enterprise, according to which the forwarding driver will receive a bonus of 15,000 rubles for the traveling nature of his work. The following month, she was included in his salary, but withheld contributions and taxes. 1,950 rubles went as personal income tax (13%) and 3,300 (22%) to the Pension Fund. 765 rubles were also deducted. (5.1%) as a contribution to the FFOMS, another 435 p. (2.9%) for the collection in the FSS and another 105 p. (0.7%) - tax for industrial accidents. Total of 15,000 rubles left 8,445 p. Surcharges, unlike compensations, are taxed with all the taxes listed, and this is disadvantageous.
Case in point (compensation)
And here is a different situation. Suppose an employee of an organization whose average daily earnings is equal to 1,200 rubles had to carry out work within seven days under traveling work conditions. Then, upon completion of his duties, he provided evidence to the accounting department confirming his expenses for the given period.He enclosed round-trip bus tickets, which cost a total of 4,000 rubles, and a check from an official hotel for 8,000 rubles.
Economic services accrued to the employee compensation in the amount of 20,400 rubles. This amount was obtained as a result of the addition of compensation for the notorious costs (12,000 rubles) and per diem (1,200 x 7 = 8,400). He gets the money "clean." After all, we are talking about compensation, but it is not taxed.
Work during the day
Particularly noteworthy is the work of those people who work all day in motion. In fact, this is the traveling nature of work (this is also noted in the employment contract). We are talking about drivers of public transport and mobile communications, as well as drivers engaged in the transport of mail. In addition to these specialists, this list includes employees of enterprises whose activities include the implementation of construction, commissioning and installation works. Naturally, the list includes all persons associated with railway transport - conductors, conductors, drivers.
But this is not all that concerns such a topic as the traveling nature of work. Working hours should be normalized, but in this case this is not always feasible. Therefore, if the duration of this activity exceeds 12 days per month, but the employees still return home every day, they are paid a 20 percent bonus. That is, if the monthly rate is 25,000 rubles, then another 5,000 rubles will be added to this amount as compensation.
In cases where traveling activities take less than 12 days a month, a person is entitled to compensation up to 15%.
Difference from business trips
It is important to take it into account. Not everyone knows how to distinguish traveling work from official business trips. Therefore, it is very important that the employer initially prescribes which particular positions at his enterprise imply this type of work. This will greatly facilitate the process of resolving conflicts with employees, which usually relate to issues of remuneration during trips.
Some may believe that working hours in such cases are paid according to the rules that are prescribed for business trips. According to the average earnings, i.e., which is determined quite simply - the average daily salary is multiplied by the number of days a person spent on a business trip. So the final payment is obtained. And in this case, the average salary is higher than the salary, since it includes incentive bonuses, bonuses, overtime, etc. It is not surprising that many employees with traveling activities often insist that their work be paid in this way.
But here the 167th article of the Labor Code of the Russian Federation comes into force. It states that maintaining the average salary applies only to business trips.
Irreplaceable compensation
It also includes a provision on traveling work. An irreplaceable compensation is a salary supplement. It is charged to the employee constantly, in a certain amount. Such a move is beneficial for companies, since it excludes additional assessments of contributions and personal income tax.
After all, these allowances are included in the remuneration system, as described in the 129th and 135th articles of the Labor Code of the Russian Federation. Their payment and everything connected with them does not depend on how much money is spent by the employee due to frequent trips. Such compensation is a bonus for the fact that a person works in more uncomfortable conditions, unlike the others.
But here there is a certain nuance. These payments are part of the salary. And therefore, they are taken into account when calculating income tax. And this means that they are subject to insurance premiums, as well as personal income tax. This is a minus, but the funds and the IFTS will never have any questions regarding the payment of such allowances.
Fixed Premium Calculation
It will not be superfluous to mention how this compensation is calculated for the traveling nature of the work and in which cases it is applied.So, a fixed premium occurs if an employee:
- All day or most of it is traveling.
- For work obligations, he moves within a limited area.
- Does not spend money on accommodation and travel abroad or in other regions as part of his work.
- Spends the amount of predictable sizes.
It is important that the employer notes the effect of this compensation system at his enterprise in the contract. This requirement is indicated in article 168. The following wording is allowed: “Employees with traveling work are entitled to a monthly allowance to cover travel expenses. Its size is 12% of the salary. ”
Figures are approximate. The amount of compensation is always determined by the employer. He can indicate it either as a percentage of the salary, or in specific monetary terms, indicating the exact amount.
Well, you can still tell a lot about how the allowance for traveling work is calculated and what principles the employer must observe. But all of the above makes it clear what kind of specialists can count on compensation and what management needs to do in order to avoid problems associated with representatives of the IFTS and funds.