On the amount of reimbursement of expenses related to business trips on the territory of the Russian Federation to employees of organizations financed from the federal budget. Ordinance on travel Regulations 729 on travel

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

On the amount of reimbursement of expenses related to business trips on the territory of the Russian Federation, to employees who have concluded labor contract on work in federal state bodies, employees of state extra-budgetary funds of the Russian Federation, federal state institutions *

Document with changes made:
(Official Internet portal of legal information www.pravo.gov.ru, 05/17/2013);
(Official Internet portal of legal information www.pravo.gov.ru, 24.10.2014, N 0001201410240019);
(Official Internet portal of legal information www.pravo.gov.ru, 03/14/2016, N 0001201603140004).
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* Name as amended by the Decree of the Government of the Russian Federation of October 22, 2014 N 1088.

In order to streamline payments related to business trips on the territory of the Russian Federation, the Government of the Russian Federation

decides:

1. To establish that reimbursement of expenses related to business trips on the territory of the Russian Federation to employees who have entered into an employment contract for work in federal state bodies, employees of state extra-budgetary funds of the Russian Federation, federal state institutions is carried out in the following amounts: * 1)
(The paragraph as amended, entered into force on November 1, 2014 by the Decree of the Government of the Russian Federation of October 22, 2014 N 1088.

a) the cost of renting a living space (except for the case when an employee sent on a business trip is provided with free space) - in the amount of actual expenses, confirmed by relevant documents, but not more than 550 rubles per day. In the absence of documents confirming these expenses - 12 rubles per day;

b) expenses for the payment of per diem - in the amount of 100 rubles for each day of being on a business trip; * 1.b)

c) expenses for travel to the place of business trip and back to the place of permanent work (including payment for services for issuing travel documents, expenses for using bedding on trains) - in the amount of actual expenses confirmed by travel documents, but not higher than the cost of travel:
(The paragraph as amended by the Decree of the Government of the Russian Federation of May 14, 2013 N 411, entered into force on May 25, 2013.

by rail - in a compartment carriage of a fast branded train;

by water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with comprehensive service passengers, in the cabin of the II category of a river vessel of all lines of communication, in the cabin of the I category of a ferry vessel;

by air - in the cabin economy class... When using air transport for the travel of employees who have entered into an employment contract for work in federal state bodies, employees of state non-budgetary funds of the Russian Federation, federal state institutions to the place of business trip and (or) back to their permanent place of work, travel documents are issued (purchased) only for Russian flights. airlines or airlines of other member states of the Eurasian Economic Union, except in cases where these airlines do not carry out passenger transportation to the place of business of the employee or if it is impossible to issue (purchase) travel documents for flights of these airlines due to their absence on the date of departure to the place of business of the employee and (or) back;
(The paragraph as amended, entered into force on March 22, 2016 by the Decree of the Government of the Russian Federation of March 7, 2016 N 171.

by car- in a public transport vehicle (except for taxis);

in the absence of travel documents confirming the expenses incurred - in the amount of the minimum fare:

by rail - in a reserved seat carriage of a passenger train;

by water transport - in the cabin of the X group of a sea vessel of regular transport lines and lines with complex passenger services, in the cabin of the III category of a river vessel of all lines of communication;

by road - in a general bus.

2. Reimbursement of expenses in the amount established by paragraph 1 of this resolution is made by federal state bodies, state extra-budgetary funds of the Russian Federation and federal government agencies within the appropriations allocated to them from federal budget, as well as funds from the respective budgets of the state non-budgetary funds of the Russian Federation for business trips or (in the case of using these allocations in full) by saving funds allocated from the corresponding budget for their maintenance.
Decree of the Government of the Russian Federation of October 22, 2014 N 1088.

3. Expenses in excess of the amounts established by clause 1 of this resolution, as well as other expenses related to business trips (provided that they are incurred by the employee with the permission or with the knowledge of the employer) are reimbursed by federal state bodies, state extra-budgetary funds of the Russian Federation and federal state institutions at the expense of savings that have arisen in the process of executing the budget estimate of the recipient of the federal budget funds, funds from the corresponding budgets of state non-budgetary funds of the Russian Federation, as well as the plan of financial and economic activities of a federal state institution.
(Clause as amended, entered into force on November 1, 2014 by the Decree of the Government of the Russian Federation of October 22, 2014 N 1088.

4. To declare invalid:

Decree of the Government of the Russian Federation of February 26, 1992 N 122 "On the norms of reimbursement of travel expenses" (Rossiyskaya Gazeta, 1992, March 4);

Resolution of the Council of Ministers - the Government of the Russian Federation of February 22, 1993 N 148 "On the amount and procedure for payment of per diems for short-term business trips in the territory of the states - republics of the former USSR" (Collection of acts of the President and the Government of the Russian Federation, 1993, N 9, article 743) ...

Prime Minister
Russian Federation
M.Kasyanov

Document revision taking into account
changes and additions prepared
JSC "Codex"

On the amount of reimbursement of expenses related to business trips on the territory of the Russian Federation, to employees who have entered into an employment contract for work in federal state bodies, employees of state extra-budgetary funds of the Russian Federation, federal state institutions (as amended on March 7, 2016)

Government of the Russian Federation decides:

To approve the attached amendments, which are made to the Decree of the Government of the Russian Federation of October 2, 2002 N 729 "On the amount of reimbursement of expenses related to business trips in the territory of the Russian Federation, to employees of organizations financed from the federal budget" (Collection of laws of the Russian Federation, 2002, No. 40, Art. 3939; 2013, No. 20, Art. 2504).

Prime Minister

Russian Federation

D. Medvedev

Changes to be made to the decree of the Government of the Russian Federation of October 2, 2002 N 729

1. The name shall be stated in the following edition:

"On the amount of reimbursement of expenses related to business trips on the territory of the Russian Federation, to employees who have entered into an employment contract for work in federal government bodies, employees of state non-budgetary funds of the Russian Federation, federal government institutions."

2. In the first paragraph of clause 1, the words "employees of organizations financed from the federal budget (hereinafter referred to as organizations)," shall be replaced by the words "employees who have entered into an employment contract for work in federal state bodies, employees of state extra-budgetary funds of the Russian Federation, federal state institutions ".

3. Clauses 2 and 3 shall be stated as follows:

"2. Reimbursement of expenses in the amounts established by paragraph 1 of this resolution is made by federal state bodies, state extra-budgetary funds of the Russian Federation and federal state institutions within the allocations allocated to them from the federal budget, as well as funds from the corresponding budgets of state extra-budgetary funds of the Russian Federation for service business trips or (in the case of using these allocations in full) by saving funds allocated from the relevant budget for their maintenance.

3. Expenses in excess of the amounts established by clause 1 of this resolution, as well as other expenses related to business trips (provided that they are incurred by the employee with the permission or with the knowledge of the employer) are reimbursed by federal state bodies, state extra-budgetary funds of the Russian Federation and federal state institutions at the expense of the savings generated in the process of executing the budget estimates of the recipient of the federal budget funds, funds from the corresponding budgets of state non-budgetary funds of the Russian Federation, as well as the plan of financial and economic activities of the federal state institution. "

Each business may need to send an employee on a business trip. Accordingly, to regulate this aspect, there should be regulations... All the necessary standards can be entered into an employment contract or the sample of documentation that regulates wages. However, for the sake of clarity the best option will be the creation of a separate regulatory template that will combine all the necessary aspects.

Business Travel Ordinance 729, as amended for 2018

Government Decree No 729 is an important regulatory document that indicates the procedure and amount of reimbursement of expenses in connection with the secondment of employees. This act is not a separate regulation for regulation. That is, its provisions are the basis on which appropriate standards are introduced into the local regulations on business trips.

The decree prescribes the need to reimburse the employee for rental housing, daily subsistence allowance and transportation costs. For the latter, there is a separate list that indicates which transport links are eligible for reimbursement. It is also indicated that in the absence of supporting documents, the refund is carried out based on the minimum cost. Local travel regulations may include all of these aspects.

Basic moments

Government Decree No. 729 deals with those issues that are related to the reimbursement of travel expenses of employees of state institutions and extra-budgetary funds. It is designed to bring maximum clarity to this aspect and resolve all emerging issues. The document consists of three main parts:

• regulation of the amount of payment for the trip, as well as an indication of those points, the costs of which are subject to reimbursement;
• an indication of which authorities will reimburse the costs incurred;
• prescription of the procedure according to which costs are reimbursed in excess of the established norm.

Part four has lost its power at the moment. Part five indicates from what date the document comes into force. Last changes were introduced in 2016, and therefore the corresponding edition of the decree continues to operate in 2018.

Regulations on the specifics of sending employees on business trips

Making a separate sample is an opportunity to collect in one act all the issues governing the secondment of employees. The legislation does not prescribe that this regulation is required. However, this does not replace the need for documented norms that will regulate the procedure for sending on business trips and issues of payment.

In this case, the basis is often taken Regulations on the specifics of sending employees on business trips... This document is advisory in nature. That is, most of the prescribed standards are set by the employer. However, it is stipulated that they must not violate the law or otherwise violate the employee's working conditions.

The regulation on business trips in a budgetary institution is usually a mandatory document. This is due to the strict accountability of these organizations, and therefore all regulations must be properly formalized.

Sample order for the approval of the regulations on business trips

As with any action within the organization, the approval of new documentation requires the issuance of a separate order. Its sample is drawn up as a separate act. However, in the appendix to it follows the main text of the standard, which is approved for execution. In addition, other documents used in reporting may be included.

That is, in practice, the order to approve the regulations on business trips is only an introduction to the general document. It is drawn up in accordance with the internal regulations, must be numbered and entered in the register, if any.

How is the amendment of the regulations on business trips carried out?

Often the question arises for management whether an order is needed to approve changes to the regulations on business trips. This aspect must be taken into account in order to avoid questions during inspections.

Amendments to the regulations on business trips carried out through the publication of separate orders. The procedure does not imply the presence of a corresponding memo, but if there is one, it should be attached to the main document.

The introduction of changes can affect any aspect, in accordance with the actual need. Moreover, it is also prescribed that new edition must not violate the law.

In budgetary institutions, the provision on business trips

Resolution of the Government of the Russian Federation under number 749- This is a document that approves the application of the Regulation on the specifics of sending employees on business trips. Usually, these acts are cited together as integral parts. The ruling also refers to the procedure for clarifying ambiguities. On this matter, you should contact the Ministry of Labor and social protection RF.

This document is equally applied both for drawing up local acts in off-budget companies and in budgetary organizations. It acts in conjunction with Resolution 729. That is, the provision on business trips to budgetary institutions are compiled on the basis of this legislation.

Sample

The drafting of the regulatory document should take into account the relevant legal provisions. The main purpose of such a local document is to clarify certain issues, as well as to adapt general standards to the company's activities. That is, in the end, the local sample should include the following points:

• general standards reflecting basic concepts and definitions;
• stay on a business trip - here the minimum and maximum travel times should be taken into account, how they are calculated, how it is established work time the employee at the place of work and how his actual schedule is determined;
• a description of the workflow procedure - how a secondment is assigned, the procedure for sending certificates of its completion, reporting and storage of documentation;
• an important component is the section on costs - here general settings are discussed in detail Article 168 Labor Code of the Russian Federation, the procedure for calculating and reimbursing associated costs is taken into account.

IN separate order the sample may provide for various non-standard situations. For example, an employee's illness, payment of weekends and holidays. Detailed regulation of these aspects will greatly facilitate the secondment of employees.

Sample regulation on remuneration of employees and bonuses 2018

Each institution, regardless of its direction of activity, among the main local documents must necessarily ...

Daily subsistence allowance for business trips for one day in 2018

While on a business trip, the employee will receive his usual average income and all stimulating and rewarding ...

Regulations on business trips in 2017

Do you want to properly arrange a production trip? To get started, consider the daily premiums that must be paid ...

Regulations on the remuneration of employees

Remuneration for the performance of a particular job is the basis of the relationship between the employer and the employee. Wherein…

Ordinance 729 on business trips regulates the reimbursement of travel expenses and serves as the basis for registering them in budgetary organizations. Per last years there have been some changes in the regulation of official travel, we will consider them.

Business Travel Ordinance 729, amended for 2017

Since January 2015, the documentary registration of business trips has been simplified. A travel certificate, formalization of a job assignment have ceased to be obligatory. It is now enough to confirm the stay on a business trip with travel documents.
You can now go on a work order by personal transport, confirming your costs with the necessary papers.

Today, an employee is sent on a business trip on the basis of an order or order of the director of the company and he does not need to write a report on the work performed. These changes have already become commonplace.
The composition of travel expenses remained the same.

Basic moments

The most significant change in the regulation of travel expenses is that from this year, organizations will have to charge excess daily mandatory payments.

Until this year, any per diem amounts were free from contributions. At the same time, the maximum daily allowance did not change:

• for trips in Russia - up to 700 rubles;
• for foreign countries - up to 2.5 thousand rubles.

Now, when these values ​​are exceeded, per diem allowances began to be assessed by contributions to the relevant funds.
At the same time, as before, there are no restrictions on the employer's right to establish their own norms for the amount of per diem. In budgetary organizations, per diems can be increased by providing, for example, paid services, or by saving their budget. The amount of per diem, in excess of the established limit, is approved by the head of the institution.

Business Travel Ordinance 729, amended for 2017

Regulations on the specifics of sending employees on business trips

The presence of this document, despite the fact that it is not mandatory, is justified by the need to regulate the specific features of business travel in the company. Including, to determine the actions of the employee and the company's management in the event of disputable situations.

One of the highlights is the timing of the trip. Its duration is set in each case by order of the director. But there are force majeure circumstances. For example, it can last instead of 3 days by order, in fact, 5 days. Adjustments to such deadlines can be reflected in the above document. In particular, on papers confirming the return travel of the employee.

The document defines the procedure for reporting, the amount of specific costs, payments for travel on holidays or weekends, a mechanism for compensating employees using personal transport. The procedure for paying for one-day missions is being clarified.

Taking into account the innovations on daily expenses, their new or previous amounts are approved.

Sample order for the approval of the regulations on business trips

The order indicates the start time of the new rules, in individual cases a transitional period is foreseen to adapt to these rules.

Limited liability company

ORDER
"_____" ___________ 201 ____

Approval of the Regulations

Based on Art. 166 - 168, Labor Code of the Russian Federation, in order to streamline the departure of employees on business trips:

1. To approve this Regulation (attached).
2. Personnel inspector (full name) to personally familiarize managers structural units society with this document.
3. The order comes into force ___________
4. To impose control over the implementation of this order on ______________________________________________________________.

Position of the head Surname I.O.

How is the amendment of the regulations on business trips carried out?

Do you need an order to approve amendments to the regulations on business trips?
Considering that the above provision is a local act of the organization, it must be approved by the order of the director of the company, as well as changes in its content.
But it is also possible to change the clauses of the regulation by signing an agreement on introducing new rules into the collective agreement. To do this, the employer needs to negotiate with employees.

In budgetary institutions, the provision on business trips

In organizations financed from the treasury, the document on working trips does not generally differ from a similar document in commercial structures. But it should be clearly based on the norms specified in the legislation of the Russian Federation.

For budgetary organizations, the amount of reimbursement of expenses for working trips is strictly regulated by Article 168 of the Labor Code of the Russian Federation and acts of government bodies, both federal and regional.
On this basis, institutions are deprived of the opportunity to determine the amount of compensation for travel expenses by their own acts.

Regulations on business trips in budgetary institutions

ABOUT REFUNDS

COSTS ASSOCIATED WITH SERVICE TRANSPORTATION

IN THE TERRITORY OF THE RUSSIAN FEDERATION, EMPLOYEES,

INTO AN EMPLOYMENT CONTRACT FOR WORK IN THE FEDERAL

STATE BODIES, STATE EMPLOYEES

OFF-BUDGET FUNDS OF THE RUSSIAN FEDERATION,

FEDERAL GOVERNMENT INSTITUTIONS

In order to streamline payments related to business trips on the territory of the Russian Federation, the Government of the Russian Federation decides:

1. To establish that reimbursement of expenses related to business trips on the territory of the Russian Federation to employees who have entered into an employment contract for work in federal state bodies, employees of state extra-budgetary funds of the Russian Federation, federal state institutions is carried out in the following amounts:

A) the cost of renting a living space (except for the case when an employee sent on a business trip is provided with free space) - in the amount of actual expenses, confirmed by relevant documents, but not more than 550 rubles per day. In the absence of documents confirming these expenses - 12 rubles per day;

B) expenses for the payment of per diem - in the amount of 100 rubles for each day of being on a business trip;

C) expenses for travel to the place of business trip and back to the place of permanent work (including payment for services for issuing travel documents, expenses for using bedding on trains) - in the amount of actual expenses confirmed by travel documents, but not higher than the cost of travel:

(see text in previous edition)

by rail - in a compartment carriage of a fast branded train;

by water transport - in the cabin of the V group of a sea vessel of regular transport lines and lines with complex passenger services, in the cabin of the II category of a river vessel of all lines of communication, in a cabin of the I category of a ferry vessel;

by air - in an economy class cabin. When using air transport for the travel of employees who have entered into an employment contract for work in federal state bodies, employees of state non-budgetary funds of the Russian Federation, federal state institutions to the place of business trip and (or) back to their permanent place of work, travel documents are issued (purchased) only for Russian flights. airlines or airlines of other member states of the Eurasian Economic Union, except in cases where these airlines do not carry out passenger transportation to the place of business of the employee or if it is impossible to issue (purchase) travel documents for flights of these airlines due to their absence on the date of departure to the place of business of the employee and (or) back;

(see text in previous edition)

by road - in a public transport vehicle (except for taxis);

in the absence of travel documents confirming the expenses incurred - in the amount of the minimum fare:

by rail - in a reserved seat carriage of a passenger train;

by water transport - in the cabin of the X group of a sea vessel of regular transport lines and lines with integrated passenger services, in the cabin of the III category of a river vessel of all lines of communication;

by road - in a general bus.

2. Reimbursement of expenses in the amounts established by paragraph 1 of this resolution is made by federal state bodies, state extra-budgetary funds of the Russian Federation and federal state institutions within the allocations allocated to them from the federal budget, as well as funds from the corresponding budgets of state extra-budgetary funds of the Russian Federation for business trips or (in the case of using these appropriations in full) by saving funds allocated from the relevant budget for their maintenance.

(see text in previous edition)

3. Expenses in excess of the amounts established by clause 1 of this resolution, as well as other expenses related to business trips (provided that they are incurred by the employee with the permission or with the knowledge of the employer) are reimbursed by federal state bodies, state extra-budgetary funds of the Russian Federation and federal state institutions at the expense of savings that have arisen in the process of executing the budget estimate of the recipient of the federal budget funds, funds from the corresponding budgets of state non-budgetary funds of the Russian Federation, as well as the plan of financial and economic activities of a federal state institution.