The founder provided a receipt from a notary; he is not an employee. The company reimbursed him for the expenses incurred by transferring from his bank account. Where to pin the receipt and does the founder need to write an application for reimbursement of expenses incurred?

Answer

The founder can only be compensated for expenses incurred from net profit. To use the net profit, a decision of the company's participants is required.

Keep the receipt from the notary with other primary documents.

How to use your net profit

Documenting

In an LLC, the decision on the distribution of net profit is documented in a protocol general meeting participants* (Law of February 8, 1998 No. 14-FZ). There are no mandatory requirements for the minutes of the general meeting of LLC participants in the legislation. But there are details that are better to indicate. This is the number and date of the minutes, place and date of the meeting, agenda items, signatures of participants.

An example of the minutes of a general meeting of LLC participants. The decision to spend net profit to pay dividends

The charter of LLC "Trading Company "Hermes"" stipulates that the organization pays dividends quarterly. Based on the results of the first quarter of 2014 net profit“Hermes” amounted to 50,000 rubles. At the general meeting of participants, which took place on April 15, 2014, it was decided to use this entire amount to pay dividends. The decision was made unanimously. Based on the results, a general meeting of participants was drawn up.

The company's activities often affect many counterparties, who may be located in a different area than the company's location. To interact with them, an organization can send its employees on business trips to achieve its production goals. It is necessary to properly register a business trip so that the company does not have problems in the future.

Until 2015, the old Decree on the regulation of business trips was in force, which was repealed when new legal norms came into force.

The introduced innovations are largely aimed at reducing the volume of required documents when sending on business trips.

Now the business entity independently decides which documents it will draw up during a business trip. He must consolidate his decision on document flow in others.

Required documents:

• The law requires that when sent on a business trip, a business trip order must be issued.

Optional documents that are drawn up at the discretion of the organization:

• Service assignment.
• Business trip report
• As well as keeping a log of employees who departed and arrived on business trips remains at the discretion of the administration.

In this regard, another change was the procedure for determining daily allowances for business trips. If the organization does not use a travel certificate, then it must determine the time of departure and arrival of the employee, as well as the duration of the business trip in days, based on the travel documents submitted to him, receipts for payment for housing, checks for the purchase of fuel, etc.

Attention! An employee can also submit a memo or report addressed to the management, in which he declares the timing and period of the business trip in the absence of relevant documents, and if the manager accepts and approves it, then this document can also serve as confirmation in this case.

Who cannot be sent on a business trip

As a rule, a business trip is considered to be the performance of an employee's duties. Therefore, under normal conditions, he cannot refuse it. However, the legislation stipulates cases when a business trip cannot be issued to certain categories of people.

The following employees cannot be sent on a business trip:

• Workers who are soon to become mothers;
• Employees with whom a student agreement has been drawn up;
• Those working at the enterprise who have not yet reached the age of majority. However, if these employees are employed in creative professions (actors, journalists, singers, writers, etc.), as well as athletes, then this ban does not apply to them.

These employees are prohibited from being sent on a business trip, even if written consent is received from them.

Attention! In addition, there are categories of company employees who can be sent on a business trip, but their consent to this must be present in writing.

These include:

• Employees who have children under three years of age. This also includes workers if their children do not have a mother at this age.
• Employees with children under five years of age if they are single parents.
• Employees who do not have disabled children.
• Workers who provide supervision and medical care to sick close relatives.
• Employees who have a disability group established if the business trip violates their recovery program.

When HR specialists arrange a business trip for these categories of employees, the written consent received from them for the trip must necessarily contain information that they have been notified of their right to refuse it.

The question often arises among specialists when a business trip for an internal part-time worker is arranged. They can be sent on a business trip. However, a problem arises when recording travel time at a second place of work.

Attention! The law prohibits taking out annual paid leave during this time. It is recommended to provide second place during this period additional leave with payment at the expense of the company.

Duration of business trips

The period of the business trip is determined by the head of the company independently, based on the production need that arises. It must be reflected in the issued travel order, and if a job assignment is being drawn up, then in this document too.

At the same time, due to the circumstances that have arisen, the duration of the trip may either be reduced or extended for a certain time. This also requires the issuance of a written order from the company’s management.

Previously, the current legal norms determined the maximum period of a business trip at 40 days, not counting the time spent on the journey. It was also stipulated that the business trip had to be more than one day.

But the new Government Decrees that came into force, in accordance with which business trips are currently regulated, canceled the validity of these regulations and did not introduce new deadlines. Therefore, today the minimum and maximum duration of a business trip is not fixed anywhere at the legislative level.

Attention! However, when setting the duration of the trip, it is necessary to proceed from the concept itself - a business trip does not mean the performance by an employee of his duties, whose work has been established to be traveling, as well as the transfer of an employee to another location.

How to arrange a business trip for an employee in 2017

Step 1. Issue an order to go on a business trip

When drawing up an order, you can use standard forms T-9, T-9a, or use a company letterhead in which the text of the order is presented in free form.

Until 2015, the basis for issuing an order was a preliminary drawn up official assignment, the details of which had to be entered in the appropriate line of the document. Now, as a basis, you can use the manager’s order, memo, etc., or even leave this field blank.

The employee for whom the order is issued must read it and sign it.

If an employee uses his own or company vehicles for the trip, this must also be noted by including the corresponding line in the existing order, or issuing a new one in free form.

Step 2. Issue funds

If an employee is going on a business trip, then he needs to receive a cash advance from the cashier to pay for travel, accommodation at the destination and other unplanned expenses, as well as a daily allowance for each day of the trip.

To register the issuance of funds from the cash register, an expense cash order is used. The amount of financing of all these expenses must be fixed in the local act of the company.

The basis for issuing funds is an order for sending on a business trip. In addition, the employee himself can draw up a memo calculating the expected costs; it must be approved by the head of the company.

When issuing money, you must consider the following:

• If the trip takes place within the country, then all funds due can be issued either in cash from the cash register or by transfer to a card or bank account.
• If you are booking a business trip abroad, then the daily allowance for days spent in Russia must be issued in rubles, and for days spent in another country - in the currency of that country or in rubles at the Central Bank exchange rate.

Step 3. Complete and issue a travel certificate (if necessary)

If this is enshrined in the local regulations of the company, then the registration of a business trip includes the preparation of a travel certificate. Depending on the form used, it may indicate a business trip assignment, an employee’s report on work, and the calculation of daily allowances.

The form also has space for stamping your arrival and departure at your travel destination. However, their affixing is no longer an obligation, and if they are not affixed, this will not be a violation.

The need to keep logs of employees going on trips is now eliminated. However, organizations can do this on a voluntary basis. To do this, they need to establish the form of the journal, the order of its maintenance in local acts.

Typically, the log contains the following columns:

• FULL NAME. employee;
• Name of the destination organization;
• Locality appointments;
• Dates of departure and arrival;
• Mark on submission of the report.

Attention! Travel certificate is not currently mandatory document, so the organization can design it at its own discretion.

Step 4. Make a note on the time sheet

After an employee has been sent on a business trip, it is necessary to note the time of his absence. To do this, use the code “06” or the letter designation “K”.

Step 5. Complete and submit an advance report

Within three days from the date of return from the trip, the employee is required to draw up and submit an advance report to the accounting department. This is done using the standard AO-1 form.

If this is enshrined in local regulations, then along with the advance report, the employee must also provide a report on the work done during the trip. This can be done in any form, on a form developed by the company, or you can use column 12 of the form if it was included in the business trip registration.

Documents confirming the expenses incurred must be attached to the advance report. These include:

• Documents confirming the rental of premises for accommodation - a receipt or hotel invoice, which indicates all the necessary details, the number of days of stay, the cost of one day, or an agreement on the rental of residential premises (private house or apartment);
• Documents confirming travel expenses (tickets, boarding passes, including receipts for paperwork services, getting a bed on trains, etc.);
• Documents for paying for a taxi - checks, receipts, forms;
• A memo for reimbursement of expenses if the employee traveled with his own vehicle or in a company car. It is accompanied by a waybill, checks and receipts from gas stations, etc.;
• A service note if there are no documents for travel, or for accommodation, or both.
• Documents confirming other agreed expenses (for example, a receipt for communication services).

Attention! When receiving the advance report in hand, the accountant makes a note about this in the detachable part and returns it to the employee.

Step 6. Return unused funds to the cash register (if any remain)

If during the trip the employee did not spend the entire amount, then he must pay the rest to the cashier within 3 days from the moment he submitted the report. The operation is formalized by a cash receipt order.

The law gives the employer the right to withhold the unreturned amount from the salary, but this can only be done within a month from the expiration of the period for voluntary return. After a month, you can only withhold money through the court by filing a claim for damages.

Attention! If the employee voluntarily agreed to deduct the debt from his salary, he needs to write a statement about this. Based on it, a deduction order must be issued, the amount of which cannot be more than 20% of the accrued salary.

Step 7. Compensation for overspending (if necessary)

If an employee spent more money on a trip than was issued to him, first of all, you need to check his advance report, and if the excess spending was forced, pay the overexpenditure from the cash register by issuing an expense cash order.

To determine whether an overspend is justified, the following must be determined:

• Were the expenses incurred on urgent needs;
• Are there documents confirming these expenses, and are they executed correctly;
• Is the advance report completed correctly?

Important! The organization is obliged to issue excess funds within 3 days from the date of the report (this is indicated in the regulations on business trips).

Otherwise, the employee has the right to go to court not only to collect the debt, but also to receive interest. If the company does not have the opportunity to pay the entire amount at once, then it is better to draw up an agreement between the parties indicating the timing of the repayment of the debt.

Is it possible to extend or reschedule a business trip?

The legislation does not establish a ban on extending the duration of an existing business trip, or postponing a future one for which all Required documents. But at the same time, there are no clear instructions anywhere on how exactly this should be done.

If it is necessary to carry out, the most correct way to do this is by issuing such an order. It is issued in free form(no standard form has been developed for such a case), and must contain the reason for the extension and the new completion date.

Also, corrections are made to all business trip documents - the incorrect date is crossed out with one line, and a new one is written on top.

And finally, the employer is obliged to calculate the daily allowance for the days of extension, as well as living expenses, and transfer this amount to the employee. The law prohibits obliging an employee to use personal available funds for these purposes, even if they are later reimbursed.

The rescheduling of a business trip must also be issued by an additional order in any form. It includes the reason for the postponement, as well as the new start and end dates of the trip. They must be included in all issued travel documents by crossing out the old value and indicating the new one.

Attention! There is no need to recalculate daily allowances and other payments if only the dates of departure and arrival change, and not the duration of the trip itself.

Is it possible to combine a vacation with a business trip?

By law, this is the period for which the employee is completely exempt from performing any work duties. Therefore, if there is a need to arrange a business trip while on vacation, you must first recall from vacation.

It must be remembered that the Labor Code establishes cases in which it is impossible to produce. It is also necessary to obtain written consent from the employee.

This is done step by step as follows:

• Create ;
• by putting the phrase “I have no objection” on the order;
• Create an order for sending on a business trip;
• Issue cash(daily allowance to cover upcoming expenses).

It should be taken into account that such a procedure as a review requires mandatory changes to the . Therefore, it is necessary to immediately discuss with the employee when he will take the remaining days of rest. If he wants to continue to rest after completing his duties, he will have to apply for leave again.

Attention! Recall from vacation also requires recalculation of paid vacation pay. This may not be done if the employee wants to immediately continue to rest, and this period is in the same month as the first part. Otherwise, the overpaid funds will have to be returned to the cashier, or offset against the advance payment or travel allowances.

The organization has entered into a civil contract for the provision of services with an individual. Due to production needs, it was decided to send a “gepadeshnik” on a business trip. However, a personnel specialist doubts whether it is possible to send a freelance employee of the organization on a business trip. We will help the personnel officer understand the current situation.

Business trip only for employees of the organization

A business trip is a business trip of an employee related to the performance of an official assignment outside his place of permanent work (Article 166 of the Labor Code of the Russian Federation). Only an employee with whom he has a contract can be sent on a business trip. employment contract. The fact is that labor legislation does not apply to persons with whom the company has entered into civil contracts (Article 11 of the Labor Code of the Russian Federation). This means that in the understanding of the Labor Code, business trips of performers under civil law contracts are not business trips (Article 166 of the Labor Code of the Russian Federation).

Employees sent on a business trip must be reimbursed (Article 168 of the Labor Code of the Russian Federation):

• travel expenses;
• housing rental costs;
• daily allowance – additional expenses related to living outside of a permanent place of residence;
• other expenses incurred on a business trip in agreement with the administration.

The procedure for reimbursement of expenses under GPC agreements needs to be agreed upon

In practice, it happens that the executor under a civil contract needs to be sent to another location to carry out the assignment. In this case, the conditions under which the trip will take place must be specified in the contract (Article 450 of the Civil Code of the Russian Federation). In particular, in an additional agreement with the contractor, it is necessary to establish the procedure for reimbursement of his expenses for a business trip. It is clear that there is no need to issue a business trip order when sending a freelance employee on a business trip.
The contractor's costs may include, for example, expenses for.

Our company has just been formed. To establish industrial relations, the founder of the company, who is not on its staff, went on a business trip with an employee. How to reflect the expenses for his business trip in accounting and tax accounting?
L. Perova, Ryazan

A business trip is understood as a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). That is, only an employee of the organization can be sent on a business trip. This is confirmed by clause 2 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749. It says that employees who have an employment relationship with the employer are sent on business trips.

It follows from the question that the founder does not have an employment relationship with the organization. Therefore, his trip cannot be considered a business trip, and the founder’s expenses for this trip are not travel expenses. In such a situation, it turns out that the founder went with the employee on his own initiative. This means that all the expenses that he incurred for this trip are his personal expenses. Accordingly, the company will not be able to take into account the reimbursement of such costs as part of expenses that reduce tax base on income tax. After all, expenses include only justified and documented expenses incurred by the organization itself (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Since the company pays for the founder his own expenses, he has income subject to personal income tax (Article 41, paragraph 1 of Article 210 of the Tax Code of the Russian Federation). There is no need to tax the amount of compensation with insurance premiums, since such payment is made outside the framework of the employment relationship (Clause 1, Article 7 of Federal Law No. 212-FZ of July 24, 2009, hereinafter referred to as Law No. 212-FZ). It will not be subject to contributions for injuries (Clause 1, Article 20.1 of Federal Law No. 125-FZ dated July 24, 1998, hereinafter referred to as Law No. 125-FZ).

All settlements with the founder must be reflected in accounting on account 76 “Settlements with other debtors and creditors”. Account 71 “Settlements with accountable persons” cannot be used for these purposes. After all, only an employee can be an accountable person (clause 4.4 of the Regulations on the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia on the territory Russian Federation, approved by the Bank of Russia on October 12, 2011 No. 373-P).

Consequently, if the company gave the founder money from the cash register before the trip, the entire amount received is the founder’s income (clause 1 of Article 210 of the Tax Code of the Russian Federation). From it, the company, as a tax agent, must withhold personal income tax at a rate of 13% and pay it to the budget (clauses 1, 4, 6 of Article 226 of the Tax Code of the Russian Federation). The founder does not have to report this amount after the trip.

example

The founder of the organization, who was not on its staff, went on a business trip with the employee. Upon returning from the trip, to reimburse the expenses incurred, the founder presented documents from which it follows that the amount of his expenses for the trip amounted to 10,000 rubles. The organization decided to reimburse him for these expenses.

In accounting, such compensation will be reflected in the following entries:

Debit 91 Credit 76

— 10,000 rub. — the company’s debt to reimburse the founder’s expenses;

Debit 99 Credit 68.3

— 2000 rub. (RUB 10,000 x 20%) - a permanent tax liability (PNO) has been formed;

Debit 76 Credit 68.1

— 1300 rub. — personal income tax is withheld from the cost reimbursement amount;

Debit 76 Credit 50

— 8700 rub. — the amount of reimbursement of expenses minus the withheld personal income tax is issued to the founder;

Debit 68.1 Credit 51

— 1300 rub. — withheld personal income tax is transferred to the budget.

So that the organization has the opportunity to take into account the amount of reimbursement of the founder’s travel expenses in expenses that reduce the tax base for income tax, and for the founder these amounts are not subject to personal income tax, a fixed-term employment contract can be concluded with him.

Upon returning from a business trip and submitting a report with the results of the work, the fixed-term employment contract with the founder will be completed.

Please note that during the term of the employment contract the founder will receive a salary ( average earnings while on a business trip). These amounts will be subject to personal income tax and insurance premiums.

The founder traveled to another city on company business, for example, to conclude an agreement with a supplier or buyer. The company took into account the payment for travel and hotel as travel expenses. But it is safe to do this only if the owner of the company is also the CEO.

If the company did not enter into an employment contract with the founder, expenses cannot be taken into account as travel expenses. After all, only an employee can be sent on a business trip (Article 166 of the Labor Code of the Russian Federation). Therefore, inspectors may consider that the expenses are unreasonable and charge additional income tax and VAT if the company accepted this tax as a deduction. In addition, inspectors will require withholding personal income tax.

To ensure that inspectors do not have any complaints, a fixed-term employment contract can be concluded with the founder. But then you will need to draw up personnel documents. Another option is to enter into an agency agreement, for example, if the participant signed a contract with the counterparty. Or a service agreement.

In the contract, establish remuneration for the provision of services. And also state the company’s obligation to reimburse the founder’s expenses. But there is no need to make a reservation that the company pays travel expenses. Or compensation for expenses can be included in the remuneration amount. In addition, draw up a report on the execution of the order or an acceptance certificate for services. Then the amounts spent on the trip can be taken into account as expenses, provided that they are confirmed by primary documents. In addition, you can write off the founder’s remuneration (clause 21 of article 255, subclause 49 of clause 1 of article 264 of the Tax Code of the Russian Federation).

VAT can be deducted if invoices are issued to a company. A deduction can also be claimed on the basis of tickets if the amount of tax is allocated in them. But this is clearly stated only for travel expenses (clause 18 of the Rules for maintaining a purchase ledger, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Therefore, questions from tax authorities are not excluded regarding these deductions.

The expenses compensated to the founder were paid in the interests of the company, so the tax authorities believe that there is no need to charge personal income tax (letter of the Federal Tax Service of Russia dated March 25, 2011 No. KE-3-3/926). But from the clarifications of the Russian Ministry of Finance, we can conclude that these amounts are subject to tax (letter dated January 29, 2014 No. 03-04-06/3282). Therefore, it is safer to clarify the position of your inspection. Or if the founder paid the expenses himself, the company can provide him with a professional tax deduction for the amount of costs (letter of the Ministry of Finance of Russia dated April 29, 2013 No. 03-04-07/15155). Then you will not need to pay tax.

Contributions do not need to be accrued provided that the company has compensated for expenses confirmed by primary documents (letter of the Ministry of Labor of Russia dated February 26, 2014 No. 17-3/B-80). As for the founder’s remuneration, personal income tax and contributions must be paid on these amounts.