Business travel is an integral part of the work process for many employees of various large and small organizations. In some cases, it may fall on a weekend or holiday, which raises questions and confusion both on the part of the young employer, if he is, for example, an individual entrepreneur, and on the part of the employee.

The specifics of assigning a business trip on a weekend are regulated by labor legislation at the federal level, acts of the constituent entities of the federation, municipal regulations, as well as local rules adopted by enterprises for registering and sending employees on a business trip on a day off. The same documents regulate cases of arrival on a day off from a business trip and being on a trip during a day off.

The employee must not only fulfill his duties and follow his goals, but also save or make copies of a large number of papers that may be required when preparing reports for management and accounting.

A business trip, according to the Labor Code of the Russian Federation, is understood as a business trip to a specific destination, where, for a strictly limited time, an employee of the organization must perform his job duties associated with the tasks assigned by the manager. During this time, the employee’s weekend schedule may be significantly disrupted, for which he is entitled to compensation and incentive payments.

When a citizen is sent to temporary work in a location different from his permanent place of work, he retains his position and place of work. The organization that sends an employee on a business trip or receives him pays for the person’s travel and accommodation independently.

Registration of an employee on a business trip is the direct responsibility of the employer, therefore, before sending an employee of the organization to another place to perform his duties, a whole package of accompanying documents is drawn up - an official assignment, an order appointing a person on a business trip, as well as a travel certificate.

In addition to these documents, a settlement certificate is issued to determine the advance payment, which should be enough for the duration of the business trip. If for some reason there are funds remaining, they are transferred to the organization’s accounting department. At the end of the trip, a financial report must be drawn up, which includes all expenses incurred during the business trip - food, travel tickets and other purchases necessary for life and work. According to these data, the employee receives a compensation payment.

When sending an employee on a business trip on his day off, all relevant documents must be drawn up in accordance with the actual date of dispatch; deliberate changes in dates are not allowed.

Can a business trip fall on a weekend?

In accordance with Art. 113 of the Labor Code of the Russian Federation, the employer does not have the right to demand the performance of work duties from the employee during his day off. Along with this, the legislator establishes cases in which compliance with this norm is not mandatory.

A business trip for an employee of an organization is a case in which the provisions of Art. 113 do not apply, since work outside working hours is a production necessity of the organization.

As a general rule, there are several cases in accordance with which an employee’s business trip is assigned on a day off:

1. When sending an employee to perform his job duties on a day off, purposefully. Most often, such situations include cases of unforeseen situations or production needs in which the absence of an employee from the workplace will adversely affect the organization. In this case, the day off is recognized as a full working day and is paid according to the terms of payment for calling an employee during rest - in double the amount, or in another amount stipulated by the employment contract, but not less than double.
2. A day off for any reason falls on the day of departure or arrival of the employee, as well as if it falls during the trip to the business trip destination. In accordance with Art. 106 and art. 166 of the Labor Code, this time is recognized as working time, since the regulation of work during the period of departure, arrival or trip on a business trip during the weekend is established by the provisions of the specified articles of the Labor Code, as well as Ch. 24. The basis for recognizing such a day as a working day is the definition of a day off, from which it follows that the employee can manage his rest time independently, which is impossible during a business trip.
3. The total duration of the business trip is more than one week and, accordingly, weekends are included in the period of absence of the employee within the boundaries of his place of residence. In this case, everything depends on the specifics of work in the workplace - such days can be recognized as both working days and weekends, but they do not affect payment. Employers must fully take into account business trips on weekends, since not only the management of the employee’s rest time, but also the final amount of his payment depends on this.

Payment for days off during a business trip

When an employee is on a business trip lasting more than one week, he is entitled to days off. An employee's days off on a business trip may coincide with his standard schedule, which may cause difficulties in processing and assigning payment in the future.

There is no special payment for days off within a business trip, and they are paid at a standard rate, preserving the employee’s average daily earnings. In accordance with labor legislation, the employer can set increased pay for such employees for days off during a business trip, but is not obliged to do this. The employee is compensated for all living expenses incurred by him, in particular, for the rental of residential premises or a hotel room, as well as for food and travel. Weekends do not affect the assignment of daily allowances; limiting these funds is illegal.

If any circumstances arise that require expenses to carry out work, the employer reimburses the employee for all expenses incurred in full.

Accounting for departure and arrival on a non-working day on a business trip

In accordance with letter No. 14-2-337 of the Ministry of Labor of the Russian Federation, departure on a business trip on a day off and arrival from it must be paid in accordance with the provisions of Art. 153 Labor Code of the Russian Federation.

This article establishes that weekends during departure and arrival from a business trip must be paid in a larger amount than the average daily earnings. In this case, the amount of payment is set by the employer, but cannot be less than twice the amount due to the employee.

At the request of an employee of the organization, he can be provided with a one-time payment, as well as days off in an amount equal to days off without pay during a business trip at any time convenient for him. Such provisions are determined based on the definition of a day off.

A day off, in accordance with the norms of labor law, is an established period of rest for an employee, during which he can independently and without the consent of the organization’s management exercise full control of the available amount of time.

This definition contradicts a day off when an employee goes on a business trip. Despite the actual absence of work activity during the specified period, the employee cannot independently manage his day off, as he is forced to carry out instructions from the organization’s management.

Based on the provisions of Art. 106 of the Labor Code of the Russian Federation, we can conclude that sending an employee of an organization on a business trip during his vacation period is possible only with his written consent, which means that such days must be paid in double or more.

Working on a business trip on weekends and holidays

If it is necessary to carry out work on weekends during a business trip, before assigning it, an employee of the organization must give written consent to such work, otherwise it will be impossible to oblige the employee to perform his duties during rest.

In this case, the employee is entitled to increased pay, the minimum amount of which cannot be lower than the double rate of average daily earnings. An increase in the amount of pay is allowed at the discretion of the employer and may be determined by local regulations or other documents related to increased pay on weekends and holidays.

In addition to increased pay, the employee is guaranteed one unpaid time off for each working day that should have been a day off, at any time convenient for him, regardless of the opinion and decision of the manager.

Based on the norms of labor law, which directly or indirectly relate to the definition of work during the rest period during a business trip, the following conclusions can be drawn:

1. Before actually sending an employee on a business trip, in which he will work during the weekend, the employer can prescribe the relevant provisions in the job description and order.
2. Sending an employee to such work is permitted only if written consent is drawn up and attached to the order and other travel documents.
3. The law does not limit the maximum possible period of work on weekends, so an employee can work several days off in a row if he writes an appropriate agreement.
4. Indicating the absence of additional guarantees for an employee who works on weekends in local regulations is contrary to the law. In other words, when drawing up an employment contract, which will indicate provisions that payment for work on weekends is made at the standard rate, and also in the absence of the possibility of taking time off for a posted employee, they are not enforceable.

Any violation of the rights of workers is grounds for contacting the labor inspectorate, the prosecutor's office and the court, as these bodies will be able to protect the rights of workers.

Payment of travel allowances on weekends and holidays

Payment for work activities during weekends and holidays is carried out in the manner prescribed by Art. Art. 106-106, 166 of the Labor Code of the Russian Federation, therefore, work performed on these days during a business trip is paid in the same way. Increased wages are due:

1. Piece workers. In the amount determined by the employment or other contract, but not less than double the amount.
2. Workers at hourly and daily rates. In this case, remuneration cannot be less than double the rate per hour or day of work.
3. Salaried employees. In the amount of at least two salaries, if the work was carried out during the weekend, while the employee was on a business trip.

The amount of payments is established in accordance with the provisions of the labor or collective agreement, but cannot be less than the minimum established by law.

An employee who works on weekends during a business trip is entitled to additional payments and compensation in accordance with wage standards for a given period of time. Moreover, the work assignment must reflect the time worked, including all working weekends and holidays. They are entitled not only to additional payments upon receipt of salary, but also to daily allowances for each working or non-working business trip day off.

An employee may work not only on working days, but also on weekends or non-working holidays. Whether an employer should always pay a posted employee for such periods, and how business trips are paid on weekends, we will look into this in our article.

Business trip on a day off

Following the norms of Art. 153 of the Labor Code of the Russian Federation, as well as clarifications of the Ministry of Labor (letter dated October 13, 2017 No. 14-2/B-921):

when going on a business trip on a day off, payment is made at least double the amount, or the employee, at his request, is given another day for rest (unpaid), but then the day off worked is paid in the usual single amount;

when on the road or returning from a business trip on a day off, payment for this time occurs in the same way: double or single with the provision of time off on another day.

Payment for the travel period that coincides with the weekend is made based on the tariff rate or salary of the employee (and not on average earnings), while the law does not specify exactly how business travel time spent on the road should be paid (for example, whether the employee needs to be paid double the amount for the entire day of departure/arrival, or double payment only for specific hours of travel). The exact procedure for calculating such payments to the employer must be fixed in an internal document (collective agreement, labor agreement, other local act) - such a right is given to him by Article 153 of the Labor Code of the Russian Federation.

Example

The employee went on a business trip on Thursday, March 21, 2019. During the business trip, he, by order of his manager, carried out an official task on Saturday 03/23/2019 (the work was carried out beyond the March working hours). Return day – Sunday 03/24/2019.

Employee salary – 30,000 rubles. per month. The billing period from March 2018 to February 2019 includes 248 days, and earnings amounted to 342,240 rubles. The amount of daily allowance, according to the internal “Regulations on business trips” in the company, is 700 rubles. per day, and the day of departure/arrival is considered a full working day. Everyone in the company works on a five-day work week schedule (closed on Saturday and Sunday). We will calculate what the payment for a business trip on weekends and holidays will be.

Per diem will be accrued for all days of the business trip, including days of departure/arrival:

700 x 4 days. = 2800 rub.

All working days (March 21 and 22) spent on a business trip, including the day of departure, will be paid according to the “average”:

342 240 / 248 days = 1380 rub. – average daily earnings;

1380 x 2 days. = 2760 – payment for working travel days.

Payment for a business trip on a day off is made from the employee’s salary in double amount. The number of working days in March is 20 (the month is fully worked):

30,000 / 20 days x 2 = 3000 rub. – payment for work on Saturday 03/23/2019.

Since the employee returns from a business trip on a day off (Sunday), he will also be paid double:

30,000 /20 days x 2 = 3000 rub. – payment on the day of arrival.

Let us remind you that daily allowances within the normal limits are not subject to personal income tax. The maximum non-taxable amount for business trips within the Russian Federation is 700 rubles. (clause 3 of article 217 of the Tax Code of the Russian Federation). Tax should be withheld from other payments to the employee.

Employees' business trips may fall on workdays, weekends or holidays.

In accordance with the Labor Code of the Russian Federation, payment for work on weekends must be made at least twice the amount or, at the employee’s choice, compensated for by an additional day off (Article 153 of the Labor Code of the Russian Federation).

An employee may be on a business trip on a day off:

• if the performance of official duties while away is expected to take place over several days, including a day off;
• if an employee goes on a business trip with a day off within its term;
• if the employee’s departure on a business trip or return from it falls on a weekend, while the business trip itself includes exclusively working days.

Each of these situations has its own characteristics, conditions and payment procedure, which are regulated by the Labor Code of the Russian Federation and Decree of the Government of the Russian Federation No. 749 (“Regulations on the peculiarities of sending employees on business trips”).

Business trip on weekend

If the performance of official duties on a business trip falls on a day off, according to Article 153 of the Labor Code of the Russian Federation, the organization is obliged to pay the employee an increased salary for that day or offer him to take a day off at another time.

An employee’s work away from home on a day off is recorded by an order from the manager or any other local document of the organization, which states that the employee was involved in performing official duties on a day off.

In addition to payments for working on a day off, the employee is compensated for all travel expenses, including daily allowances.

Day off within a business trip

If the business trip is long and includes a day off, but the employee is not expected to perform official duties on that day, he is not entitled to compensation, nor is he entitled to additional time off. The employee can use this day off to rest or perform any personal business.

In this situation, the employee is subject to the guarantees of Article 167 of the Labor Code of the Russian Federation in the form of maintaining the average salary for the duration of the business trip and reimbursement of related expenses. In addition, the employee is reimbursed for expenses associated with living outside his main place of residence (per diem).

Going on a business trip or returning from it on a day off

Going on a business trip and returning from it on a day off are not clearly regulated by law, so it is advisable that actions in this situation be reflected in the organization’s local regulatory documents on business trips.

These documents must reflect the calculation procedure and the amount of compensation paid to seconded employees.

If there is no such document, when considering the situation that has arisen, it is necessary to determine the date of departure (return) of the posted employee and the total duration of the trip, based on which the amount of travel expenses should be calculated.

If an employee had to take a day off or a holiday (for example, leave on Sunday or return from a business trip on Saturday, regardless of time), payment must be made in accordance with Article 153 of the Labor Code of the Russian Federation (in an increased amount), or compensated for by an additional day off. This is explained by the fact that the employee cannot use this time to rest or perform any personal matters.

Procedure for compensation of expenses

As we have already noted, according to Article 153 of the Labor Code of the Russian Federation, payment for work on a day off is compensated in no less than double the amount.

For salaried employees, compensation is calculated as follows:

• if work on a day off was performed within the limits of the monthly working time standard, compensation is paid in an amount not less than a one-time daily or hourly rate in excess of the official salary;
• if work on a weekend was performed in excess of the monthly working hours, compensation is paid in an amount of no less than double the daily or hourly rate in excess of the official salary.

The same applies to remuneration during business trips on holidays. In addition, the employee is reimbursed for travel, housing, daily allowance and other expenses incurred with the knowledge of the employer. Per diem is accrued for all days of a business trip, including weekends, regardless of whether the employee worked on the day off or not.

According to labor law, a business trip involves the performance of work duties. But not at a regular workplace, but in another area, at another enterprise in another organization, etc.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

On these days, a posted worker is fully covered by the law, including in that part that concerns rest time. In this case, the employee is subject to the labor regulations of the place of business trip. And this gives rise to a number of features regarding work on weekends.

Is it possible

There are three cases when an employee’s business trip coincides with the weekend of the sending organization:

• the employee was specifically sent to work on a day off;
• the day off falls on the way to the place of business trip or back (on the day of arrival or departure);
• the duration of the business trip is such that it is more than one working week.

In each of these situations, it is important to determine exactly how to count a day off - as a working day or a rest day. The salary of a posted worker depends on this. But this does not affect the calculation of daily allowances, compensation for travel costs or rental housing.

In the first case, the day of the business trip for the employee is clearly a working day, that is, he must carry out the employer’s assignment.

Relations regarding such work and its payment are regulated not only by the norms of Art. 113 and Labor Code, but also the Regulations on sending employees on business trips, approved. By Decree of the Government of the Russian Federation of October 13, 2008.

Even though the employee may not perform any work functions that day. The key feature for attributing travel time to a worker is the inability for the worker to dispose of it at his own discretion.

As for the days off included in the business trip, their accounting depends on the operating mode of the organization where the employee was sent. Sometimes the weekend schedule there may coincide with that at the employee’s place of permanent work.

This should also be taken into account. It is also worth remembering that if the work is of a traveling nature or is carried out on the road, then the rules on business trips do not apply to it.

Decor

Registration of a business trip, the duration of which includes a day off, depends on what exactly the employee will do on that day: rest or work. A business trip is considered to be only that trip of an employee that is carried out by order of his management.

But in addition to such a document, it is required to follow a certain procedure for sending an employee on a business trip. Namely, to obtain his consent.

The Labor Code requires written confirmation of the employee’s readiness to work on his day off.

This also means that the employee has the right to refuse such work. And the employer will not be able to impose penalties on him, since there is no violation of labor discipline.

Unless we are talking about situations where the employee’s consent may not be obtained. But all of them, according to agreement, are of an emergency, abnormal nature. And they are an exception to the general rule. In this case, the employee’s refusal to work is impossible.

The obligation to obtain the employee’s consent also applies to those cases when a day off coincides with being on the way to the place of business trip or in the opposite direction.

As already mentioned, this time is considered working time. Consequently, the law requires you to receive confirmation of your readiness to go on a business trip or return from it on that very day.

If the day off falls in the middle of a business trip, then even if it does not coincide with that of the organization where the employee is sent, consent is not required.

This is due to the fact that the employee will use the day off for rest - that is, at his own discretion.

The law provides for categories of employees whose employer does not have the right to send them on business trips, even with their consent, on any day. These are pregnant women (TC) and minors (TC).

Regardless of what day the business trip falls on, written consent is obtained from single parents and mothers of children under 3 years of age, as well as those caring for disabled children or sick relatives (Article 259 of the Labor Code).

Taking into account these requirements, the procedure for registering a business trip that involves working on a day off will include:

• obtaining the employee’s consent (must be in writing);
• publication of a local act (directive, order) on hiring people to work on a day off;
• registration of official assignment;
• issuance of a business trip order;
• making marks on the report card.

As indicated on the time sheet

According to Regulation No. 749, the duration of a business trip is determined by the travel documents that were presented by the employee. These can be tickets, incl. electronic, boarding pass, route sheet, etc.

Or, an official note or confirmation of the employee’s arrival and departure from the organization receiving the employee can be used as confirmation.

Starting from the date specified in such a document, a business trip mark is given to such employee in the time sheet.

As a rule, it is designated by the code “K” or “06” or the organization’s own designation if it does not use unified forms of personnel documentation. The number of hours is not indicated.

With this designation, an employee who is not at his workplace on the instructions of his manager is paid the average salary for each day on a business trip.

He is also paid a daily allowance during this time. If necessary, hotel or rental accommodation is also paid (only upon presentation of supporting documents).

But if an employee on a business trip was involved in work on a day off, the designation on the report card should be different. According to the provisions of the Labor Code, work on such a day is paid at an increased rate ().

Therefore, the timesheet must contain an indication of the fact of work on a non-working day. To do this, you can use the code “РВ” (work on a day off) together with the business trip designation.

If this is not done, the employee will not receive either the increased salary due to him or the daily allowance.

The same rules apply when the start or end of a business trip falls on a non-working day.

In this case, the employee is entitled to double payment, as if he was performing his duties and not on the road. This is compensation for the inability to use rest time on your own initiative.

If during the business trip there is a day off on which the employee did not work, then it is indicated in the time sheet as a regular day of the business trip. There is no payment for it, but daily allowance and accommodation allowance are provided.

How to issue a business trip order on a day off

The fact that an employee is sent on a business trip on a day that is officially considered a weekend or holiday must be reflected in the order. This serves as the basis for making appropriate entries in the timesheet, and, consequently, payment.

At the same time, just one business trip order is not enough. The law, as already mentioned, contains a ban on calling workers to work on weekends without sufficient grounds. Therefore, it is necessary to justify the need to include a weekend business trip in the period.

To do this, a directive or order is drawn up in advance to involve an employee on a day off to perform an official task.

But only if the given day is actually planned as a working day or on the road. In the case where the employee will use the day off at his own request, there is no need for special indication of this fact.

In order for going on a business trip on a day off to be considered absolutely legal, the employee must confirm his consent to this.

Moreover, he must do this in writing and before issuing the order. Otherwise, during the inspection, a violation of labor laws may be recorded.

In order to obtain the employee’s properly executed consent, a memo, proposal or other internal document is drawn up.

It must indicate the timing of the proposed business trip and justify the need to use the employee’s day off for this.

And also remind you that for the inconvenience caused, the employee may receive compensation, for example, in the form of increased pay.

After the posted employee has indicated in writing his consent to go on a business trip, an order is issued stating that he is involved in work on the day off. The employee must familiarize himself with this document (order or instruction) against signature.

If the exit of several employees is issued at the same time, then the document will be uniform, but all persons indicated in it must sign it.

And only after this, an order to be sent on a business trip is drawn up. To complete it, you can use one of the Unified Forms of Documents () or the internal rules of the organization. This order is also provided to the employee for review.

Is time off given?

A day off refers to rest time, that is, it can be used by employees at their own discretion and without agreement with the employer (Article 106 of the Labor Code). The duration of such time is also regulated by law.

And its reduction at the initiative of the employer can be regarded as a worsening of the employee’s position in comparison with what the Code establishes. And this is unacceptable (TC).

That is why any inconvenience caused to an employee, even with his consent, must be compensated.

The law establishes the obligation to pay for work on a day off in a larger amount than usual (Article 153 of the Labor Code):

This necessary minimum can be supplemented by establishing large coefficients, bonuses or other means.

This possibility should be reflected in the collective agreement or local acts of the organization, or the employment contract. The amount of additional payments made depends on the financial capabilities of the employer and the position of the representative body of employees.

Double pay is due for those days off when the employee:

• carries out instructions from the manager at the place of business trip;
• goes on a business trip;
• is on the way there or back;
• returns from a trip on instructions from the employer.

But measures to compensate employees for business trips on their legal day off are not limited to increased pay.

Instead, you can require the employer to provide an additional day of rest. This opportunity is provided by law (Article 153 of the Labor Code).

The employee went on a business trip on Sunday to begin work at the location of the assignment on Monday. Or, on the contrary, he finished work at his business trip on Friday, and on Saturday he boarded the train to return home. How should an employer pay for time spent on the road: based on an hourly or daily rate? How to prepare a time sheet? Do I need to calculate daily allowance and calculate average earnings? The answers to these questions can be found in our article today.

Double payment and daily allowance

On the day of returning from a business trip, as well as on the day of departure for a business trip, the employee does not engage in personal affairs, but acts in the interests of the employer. Therefore, such days cannot be considered days of rest, even if they fall on Saturday, Sunday or holidays.

In this case, the employer is obliged to apply the article of the Labor Code, according to which work on a weekend or non-working holiday is paid at least double the amount. This point of view is shared by officials from the Ministry of Labor (letter; see “”) and judges (decision of the Supreme Court of the Russian Federation dated June 20, 2002 No. GKPI02-663). Please note: average earnings for such days are not calculated.

There is another opportunity to “compensate” for time spent on the road on a weekend or holiday - pay for the day of departure on a business trip (or the day of return) in a single amount, but at the same time provide the employee with time off during working hours. There is one important nuance here: this option is permissible only if there is a written application from the employee (Article of the Labor Code of the Russian Federation).

In addition, for the time spent on the road, including days falling on weekends and holidays, the employer must pay the employee daily allowance. This follows from paragraph 11 of the Regulations on the specifics of sending employees on business trips (approved by resolution of the Government of the Russian Federation). It says that per diem is accrued not only for each day you are on a business trip, but also for each day spent on the road.

How to calculate salary for travel time

Accountants often ask the question of how to correctly calculate the salary for a weekend or holiday spent by a business traveler on the road: based on an hourly or daily rate? In other words, do you need to pay for the exact number of hours spent traveling that day? Or can you calculate wages based on 8 working hours a day, and if the journey takes two days off, then multiply 8 hours by 2?

Calculate the salary of a posted worker in a web service

There is no exact answer either in the Labor Code or in other legal acts. We believe that both approaches are acceptable, since they do not contradict the article of the Labor Code of the Russian Federation. It states that those who receive a salary must be paid for work on weekends and holidays at either daily or hourly double rates. This means that a company or entrepreneur has the right to choose any of these options and enshrine it in a local regulatory act, for example, in a regulation on business trips, or in a collective agreement.

Let's take a closer look at each of these options.

Payment based on the number of hours

This method of payment is familiar to accountants, because it is what is usually used in situations where a person spends weekends or holidays at his workplace. In relation to leaving or returning from a business trip, the “hourly” approach means that the time to be paid is determined on the basis of travel documents with departure and arrival stamps. Moreover, on the day of departure, the paid time is counted from the moment of departure until 24.00, and on the day of return - from 00.00 until the moment of arrival.

To calculate wages, the hourly tariff rate of the current month is used.

Example 1

When returning from a business trip, employee Sidorov boarded the train on Saturday at 6.00 and arrived at the destination station on the same day at 20.00. Sidorov’s place of residence is one hour’s drive from the station. The accountant determined that on Saturday Sidorov’s working time was 21 hours (from 00.00 to 20.00 plus 1 hour for the journey from the station to the house). Sidorov did not submit an application requesting additional time off instead of increased pay.

The standard working time in a given month for a 40-hour workweek is 159 hours. Sidorov's salary is 50,000 rubles. The accountant calculated that Sidorov's hourly rate is 314.47 rubles. (RUB 50,000: 159 hours). For the time spent on the road when returning from a business trip, Sidorov was credited 13,217.4 rubles (314.47 rubles × 21 hours × 2).

Payment based on the number of days

This option requires less effort and time from accountants, since there is no need to calculate the exact number of hours on the road. Here, paid time is determined on the basis of 8 hours a day, and the daily tariff rate of the current month is used to calculate wages.

Example 2

Employee Kuznetsov went on a business trip on Sunday, the train departed at 15.00, and arrived at the destination station on the same day at 22.00. It took Kuznetsov two hours to get to the station.

The standard working time in a given month for a 40-hour workweek is 21 days. Kuznetsov’s salary is 60,000 rubles. The accountant calculated that Kuznetsov’s daily rate is 2,857.14 rubles. (RUB 60,000: 21 days). For the time spent en route on a business trip, Kuznetsov was credited 5,714.28 rubles (2,857.14 rubles × 1 day × 2).

How to fill out a time sheet

The day of departure on a business trip (or the day of return from it), coinciding with a weekend or holiday, must be correctly reflected in the working time sheet (unified form No. T-13, approved by Resolution of the State Statistics Committee of the Russian Federation dated 01/05/04 No. 1). The personnel officer must make two marks in the corresponding cell at once, separating them with a “/” sign. The first is a “business trip”, which is designated by the letter code “K” or the digital code “06”. The second is the “duration of work on weekends and non-working holidays,” which is indicated by the letter code “РВ” or the digital code “03.”

It is also necessary to indicate on the timesheet the number of hours that are paid by the employer. If payment is made based on an hourly rate, then you need to put the number of hours that the person actually spent on the road (in our example 1 this value is 21). If payment is made based on the daily rate (as in our example 2), then the number 8 should be entered.

Next, you need to correctly take into account such a day when entering the final information into the timesheet. In particular, in columns 5 and 6 (intended to indicate days and hours worked), enter the numbers that took into account the hours and days of departure on a business trip and return from it. Based on this indicator, the accountant will calculate the employee’s salary for the time spent on the road. Plus, the hours and days of departure on a business trip and return from it must be taken into account when filling out columns 10-13 (intended to indicate the reasons for non-appearance). Based on this indicator, the accountant will accrue the employee’s daily allowance for days spent on the road.

How to reflect an additional day off on your timesheet

It is possible that a posted worker will exercise his right to ask for an additional day off (instead of double payment for travel time). Then, in the work time sheet, the day spent on the road must be indicated in exactly the same way as with double payment, that is, put “K / RV”. But the time off provided should be designated as a day off (letter code “B”, digital code “26”). It is better to attach a statement from the employee to the timesheet, which indicates the date of the day off. Based on these documents, the accountant will calculate a “single” salary for the day of departure on a business trip or return from it.