We tell you the nuances of arranging a business trip if it overlaps with a vacation.
When a vacation and a business trip intersect, different situations may arise: an employee may be required to fly away from the business trip for a vacation during vacation, or immediately after a vacation, or to stay in the place of a business trip for a vacation. Let’s consider the nuances of document preparation in different cases.
Business trip immediately after rest
If after a vacation an employee returns to work and immediately goes on a business trip, then it is processed according to the standard scheme. But if he goes on a business trip from a vacation spot without visiting his city, then the company must transfer him an advance payment for tickets, rental housing and daily allowances (clause 10 of the Government Resolution of October 13, 2008 N 749). At the same time, the cost of a ticket from the place of rest to the place of business trip and back to work is not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation, clause 1 of Article 264 of the Tax Code of the Russian Federation and Letter of the Ministry of Finance of Russia dated 08.11.2013 & nbsp;N 03-03-06/1/47813), and is taken into account as expenses for profit tax purposes, the main thing is to confirm the costs with documentation.
Urgent business trip with employee recall from vacation
If the need arises, the employer can recall the employee from vacation, including for sending him on a business trip. Only for this it is necessary to obtain the consent of the employee himself (Article 125 of the Labor Code of the Russian Federation). If he is against it, then nothing can be done.
A person can use the remaining vacation days at his discretion at any time during the current working year (can be done immediately after a business trip) or add them to vacation next year. Information about the postponement of vacation must be recorded in the vacation schedule. The document can be drawn up using your own form or a unified №Т-7.
An employee can mark his consent to recall from vacation on the corresponding order with the wording “I agree.” Here you can also specify what will happen to unspent days and how vacation pay will be recalculated (again, discussing this with the employee). The fact is that part of the vacation pay already paid for the unused period must be returned. And the employee himself chooses the option that is convenient for him:
- return them in cash to the cashier;
- withhold them from the salary;
- & ;nbsp; take into account when traveling expenses.
The process of registering an employee for a business trip follows the classic scenario: a corresponding order is drawn up and funds are paid for travel, accommodation and daily allowances.
If an employee decides to use the remaining vacation days immediately after a business trip, the company can pay him for a ticket to the place of the interrupted vacation instead of the return one, but these costs cannot be taken into account for profit. You will also have to withhold personal income tax from this amount (letter from the Ministry of Finance dated January 17, 2017 No. 03-04-06/1546).
Who cannot be recalled from vacation
Article 125 of the Labor Code of the Russian Federation clearly states that it is impossible to recall from vacation:
- workers under 18 years of age;
- pregnant women;
- & nbsp; employees whose work is associated with harmful and (or) dangerous working conditions.
Vacation during a business trip
An employee on a business trip may need to take unplanned leave. This is possible in agreement with the employer. Leave is processed as usual. And the business trip will have to be stopped by issuing an order on interruption and terms of resumption.
Vacation after a business trip
The law does not prohibit an employee from going on vacation immediately after a business trip without returning to work. As in the paragraph above, vacation pay must be transferred three days before the start of the vacation. An employee can provide documents confirming travel expenses and an advance report within three days from the date of returning to work, that is, after vacation. This is provided for in paragraph 26 of Government Resolution N 749. From the letter of the Ministry of Finance N 03-04-06/1546 it follows that from the amount of payment for tickets for which an employee will go from a business trip on vacation to another city withhold personal income tax. And these costs cannot be included in the calculation of the tax base.
Vacation at the place of business trip
An employee can stay in the place where his business trip took place during his vacation. The day the business trip ends will be the last day before the vacation, the Ministry of Finance explained in its letter N 03-03-06/3/61516 dated October 21, 2016
The cost of paying for a ticket from this city to a permanent place of work after a vacation is not included in the costs that reduce the tax base for income tax. Also, this amount is recognized as the economic benefit of the employee, and therefore it is necessary to withhold personal income tax from it (Letter of the Ministry of Finance N 03-03-06/1/47813).
Let’s imagine that travel expenses amounted to 15,000 rubles, a ticket from the place of work to the place of business trip was 7,000 rubles, and back was 8,000 rubles. From these eight thousand you need to withhold 13% tax. In this case, the employer has the right not to pay for the return ticket (letter from the Ministry of Finance dated November 20, 2014 No. 03-03-06/1/58868).
Before the start of a business trip, an employee must notify the employer about plans to take leave.
