What to do if an employee misses a plane or train

Anything can happen when you travel, and one of the most common situations is being late for a flight or train. What to do if this happened to an employee who was heading to another city to complete a work assignment? Let’s find out in our new article.

The employee was late for the flight: options for the development of events

According to the rules, in the case of a business trip, the employer is obliged to compensate employees for travel expenses to the place of performance of the official task and back. That is, if a business trip is carried out on direct flights on any type of transport, the company will compensate the cost of two tickets. When an employee is late for a flight, there are already three tickets – the company is not obliged to reimburse the cost of this additional ticket.

However, all this is true only if the delay was not caused by objective reasons that can be proven by the employee. With this development of events, the company will be forced to compensate the cost of the third ticket, because the employee is not to blame for being late.

What about taxes

In the event that, due to a delay on a plane or train, a business trip was canceled in principle, the company can document the losses and additional expenses that were incurred – this will reduce the taxable income tax base. & nbsp;

Fees and fines can be taken into account as part of non-operating expenses, and the cost of tickets can be taken into account as part of other production and sales expenses. 

At the same time, the cost of tickets that were compensated to the employee is not subject to personal income tax and insurance contributions – in this case, the employee does not make a profit. If the delay was caused by objective reasons that can be proven – transport delay when traveling to the airport (for example, if you had to go by train) – the company can also take into account the purchase of a new ticket to replace the one canceled due to delay.&nbsp ;

If it is impossible to prove the reasons for the delay, but the company management still wants to reimburse the employee for the costs of purchasing a new ticket, then this payment will not be taken into account for tax purposes.