Job description of the driver traveling nature of the work. The difference between traveling work and a business trip

The traveling nature of the work will require certain skills from the personnel worker when registering an employee. In addition, then you will have to draw up documents for business trips every time.

From the article you will learn:

Traveling work

The current labor legislation contains the following description of traveling work: these include types of professional activities that assume that all the main labor functions of an employee are performed by him outside his stationary workplace. Such a definition at first glance looks quite clear and understandable. However, in practice, personnel officers often face the need to distinguish between the concept of traveling work and related terms.

Most often, such problems arise in relation to jobs that involve regular travel of employees. Indeed, such cases have common features: for example, employees are regularly absent from the location of the organization in connection with the performance of their official duties, and their travel is, of course, of an official nature. In this situation, employers sometimes ask themselves the question: is it necessary to arrange such trips each time as separate business trips, or it is worth establishing the traveling nature of the work of drivers, flight attendants and other employees who are constantly on the road.

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The answer to this question largely depends on the specifics of the work activity of a particular employee. The fact is that a business trip involves a trip to perform work tasks, which lasts for a certain period of time. Whereas traveling work, by definition, cannot have clear time limits, since in principle it is carried out on the road, and the termination of such trips is possible only together with termination of employment.

You can find out the detailsin our article.

Signs of traveling nature of work

The general grounds for designating the traveling nature of work in the Labor Code of the Russian Federation are fixed in Art. 168.1. In order to understand whether the professional activity of a particular employee relates to traveling work, it is convenient to analyze it for compliance with several main features of such work and only then make a final decision. In particular, these features include:

the employee does not have a permanent workplace, since his labor tasks are performed in different places depending on the current tasks of the company;

daily or almost daily return of the employee to his permanent place of residence, that is, the absence of the need for a long trip to another area;

spending a large part working time to move to the place of work in accordance with the tasks of the company;

the specific nature of labor activity at the main workplace within the organization, which is mainly associated with preparation for the performance of basic labor tasks in places that require the employee to travel outside the company's location;

other signs indicating the need to perform regular trips in the interests of the employer.

In order to recognize the work as traveling in nature, it is not at all necessary that it correspond to all of the listed characteristics at the same time. If you are in doubt as to whether this applies to traveling work in your particular case, please read .

Registration of traveling nature of work

The traveling nature of work is a special condition for the implementation of labor activities that require proper documentation, which is aimed, among other things, at observing the labor rights of employees. The procedure for such registration is somewhat more complicated than the registration of ordinary office employment. However, experienced HR specialists agree that this is much easier than preparing documents for sending employees on a business trip. Find out why they hold this view by reading our stuff.

Establishment of traveling nature of work

To date, there is no clear list of professions and specialties that have a traveling nature of work in the Labor Code or other regulatory documents. Therefore, the authority in the field of classifying certain official positions as having a traveling nature of work entirely belongs to the employer. In practice, he needs to issue local regulatory document, which will contain an exhaustive list of positions in the organization that have a traveling nature of work.

Note! If a traveling nature of work is established for a particular employee, the employer does not need to issue an order each time to send him on a business trip.

In this case, not only the content, but also the form of such a document is determined by the employer independently. Most often, for these purposes, companies use one of the following types of documents:

If a corresponding regulation has been adopted to fix the traveling nature of the work of employees in the company, it must be approved by order signed by the head of the organization. At the same time, in such a document it is necessary to prescribe the key conditions for establishing the traveling nature of work for a specific job position or their group. Find out what provisions should be included in this document, in our material.

Registration of an employment contract

The provisions of Article 57 of the Labor Code of the Russian Federation require that, when concluding an employment contract with an employee, the employer indicate in this document all the essential conditions for his employment that can affect the efficiency of his performance of the assigned labor tasks. At the same time, this section of the Labor Code expressly states that it is necessary to fix the traveling nature of work in the employment contract, since it refers to such mandatory conditions.

Note that it is possible to supplement the employment contract of an already working employee with a new condition (on traveling work) by agreement of the parties (Article 72 of the Labor Code of the Russian Federation) or at the initiative of the employer in accordance with Art. 74 of the Labor Code of the Russian Federation with prior notification and if there are appropriate grounds: their list is given in our material. Note that, as a general rule, the employer determines the names of positions at his own discretion.

Preparation of documents in the performance of official duties by an employee

In many ways, the procedure for registering the labor activity of employees who have been assigned a traveling nature of work is simpler than registering business trips. Including due to the lack of the need to generate some special documents, such as travel certificates and so on.

However, this does not mean that an employee who performs labor duties outside the organization should not keep any records of his activities. As a rule, he is charged with the obligation to draw up documents confirming the route and purpose of the business trip, as well as its results. At the same time, the specific list and requirements for the development of such documents are established by the employer independently. IN our article we provide a fairly simple, but at the same time exhaustive list of such documents, which will be convenient for the company to record the work of employees who are constantly on the road.

Sending an employee with a traveling nature of work on a business trip

Establishing the traveling nature of work for an employee does not mean that he cannot be sent on a business trip. According to the provisions of the Labor Code and judicial practice, this must be done if the circumstances of a particular trip differ significantly from the usual conditions of his work, and the instruction itself is of a one-time nature. In this case, the business trip is issued in accordance with the standard rules for sending on a business trip, and the expenses incurred are paid in accordance with the procedure established for business trips. IN our material we give a specific example of such a situation.

Reimbursement for travel expenses

As a rule, the need for regular business trips with the itinerant nature of the work involves the employee's certain expenses associated with moving to and from the place of work, as well as the actual solution of the labor tasks facing him. Therefore, the current labor legislation rightly imposes on the employer the obligation to reimburse such expenses, since they are actually carried out by the employee in his interests.

The general principles for reimbursement of expenses incurred in connection with the traveling nature of labor activity are similar to the procedure for reimbursement of expenses on business trips. At the same time, however, a business trip is most often a kind of one-time situation for the organization and the employee, which requires the execution of a significant number of documents. With the traveling nature of the work, the expenses associated with business trips have to be reimbursed regularly. Therefore, for such a situation, it is possible to provide for a simplified reporting procedure for an employee - for example, you can oblige him to provide reporting documents once a week or even once a month. IN this material we tell you how to draw up such rules for employees with a traveling nature of work.

Reimbursable expenses

Art. 168.1 of the Labor Code of the Russian Federation contains a specific list of items of expenses associated with the traveling nature of the work, which are subject to reimbursement by the employer. These include:

1. expenses for travel to the place of performance of the necessary work and return to the location of the organization. At the same time, however, the employer is not required to pay the travel time to work if he gets to work by public transport, official transport that transports employees along a certain route, a personal or company car, etc.;
2. living expenses at the place of work;
3. expenses for meeting the needs of an employee in connection with his departure, which are often called per diems;
4. other types of expenses that the employee made with the knowledge and consent of the authorized representative of the employer.

The specified article fixes the right of the employer to an independent certain amount and rules for reimbursement of expenses for these articles, including the determination of other types of expenses subject to reimbursement. Thus, the organization may provide for the possibility of the employee's right to receive a refund for other types of expenses, except for travel, accommodation and per diems. We will show you how you can use this opportunity in practice, in this material.

Reimbursement limits

It is noteworthy that the clear rules for reimbursement of travel expenses contained in the current regulations relate mainly to business trips. But the limits and conditions for reimbursement of expenses and other payments to employees during traveling work are determined by the employer independently: for example, he can, at his own discretion, establish additional payments to drivers for traveling work. Familiarize yourself with the regulatory framework that gives the employer such powers, in our material.

Thus, the establishment of the daily allowance for traveling work is determined solely by the principle of expediency, and in the understanding of the employer. At the same time, as noted in paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, the limitation of their size for the purposes of taxing personal income tax applies only to business trips. However, in order to avoid the accrual of personal income tax on daily allowances with the traveling nature of work, it is necessary to correctly draw up the relevant documents, ensuring that the following conditions are met:

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Good afternoon Tell me, please. We in the organization want to establish the traveling nature of work for the driver (RHR). But when developing the regulation on RHR, we faced the issue of reimbursement for gasoline and mobile communications. We give this driver a card with a fixed limit on gasoline and a cell phone also with a limit. On these cards, indicating all the limits, a liability agreement is concluded with the driver. And it turns out that only the costs of renting a dwelling and daily allowance, if necessary, are reimbursed on the basis of an advance report. Accordingly, how is it more correct to indicate in the Regulations on RHR: indicate exactly what a liability agreement is concluded and a card and a phone with limits are issued, or as a standard, gasoline expenses are reimbursed on the basis of waybills, cashier's checks, etc. Thank you in advance!

Answer

The employer may enter into agreements on full liability only with employees of certain categories. The list of positions and works replaced or performed by employees with whom the employer can enter into written agreements on full individual liability for the shortage of entrusted property is approved by Decree of the Ministry of Labor of Russia dated December 31, 2002 No. 85.

We also note that in accordance with Article 244 of the Labor Code of the Russian Federation, as well as the letter of Rostrud dated October 19, 2006 No. 1746-6-1, the employer is not entitled to conclude written agreements on liability if the position of the employee or the specific work entrusted to him is not provided for by the specified List.

Therefore, you are not entitled to conclude an agreement on full liability with the driver of the car, unless the driver's labor duties include, for example, cash collection or forwarding functions. Driving a vehicle is not provided for by the lists of positions or work, in the performance of which contracts with employees can be concluded on full individual or collective (team) responsibility.

Thus, we can say that you are not entitled to conclude a written contract on liability with this employee (i.e. with the driver).

In all cases, any condition of an employment contract that worsens the position of an employee in comparison with labor legislation is recognized as invalid. Consequently, the invalidity of such an agreement will be obvious with all the ensuing consequences.

Illegal conclusion of an agreement on full liability is recognized as a violation of labor legislation, for which the organization may be held administratively liable under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

At the same time, do not forget that bringing an employee to full liability is possible without drawing up an agreement on full liability. The list of such cases is given in Article 243 of the Labor Code of the Russian Federation, on the basis of which it follows that in the event of proven guilt (intentional form of guilt) of an employee in causing damage to the property of the employer, the specified damage can be recovered from the employee in full, even if the employee is positions, the conclusion of an agreement on full liability is not expected. Therefore, in the cases provided for by Art. 243 of the Labor Code of the Russian Federation, the driver of a car can be held fully liable (i.e., damage can be recovered from the employee in full, regardless of the size of his salary).

With regard to the issue of establishing traveling work.

As a rule, traveling is understood as work, the performance of which is directly related to moving around one or more settlements or from one settlement to another.

In accordance with part 2 of Art. 57 of the Labor Code of the Russian Federation, if the work is of a special nature, then the conditions defining it are indicated in the employment contract as mandatory (for example, the contract includes a condition on the traveling nature of the work, if the driver’s duties include constant trips from the parent organization to branches in order to accompany officials persons or for the transfer of documents).

At the same time, Article 168.1 of the Labor Code of the Russian Federation establishes that the amount and procedure for reimbursement of expenses related to business trips of employees specified in part one of this article, as well as the list of works, professions, positions of these employees are established by a collective agreement, agreements, local regulations. The amount and procedure for reimbursement of these expenses may also be established by the employment contract.

Therefore, the condition that the work of individual employees is related to business trips (i.e., it is traveling) must be fixed in the following documents:

in a section of a collective agreement or in a local regulation (for example, in Regulations on traveling nature of work);

in the employee's employment contract;

in the employee's job description;

in reports on business trips with the attachment of documents confirming travel expenses.

Therefore, in the Regulations on traveling nature, you need to prescribe:

The list of employees with traveling nature of work;

The procedure for documenting business trips;

Norms and procedure for reimbursement of expenses to employees on business trips at the enterprise, taking into account the requirements of the Labor Legislation and the specifics of the organization's work.

At the same time, we note that the development of the Regulation on the traveling nature of work is also carried out taking into account the requirements of accounting and tax legislation, for the purpose of attributing the costs of employees' business trips to income tax expenses in each specific situation.

A sample of the design of the Regulation on traveling character is given below in the text.

Thus, in the Regulations on traveling nature, you do not need to indicate that an agreement on liability is concluded with the employee. At the same time, in this provision you can prescribe in detail the amount and procedure for reimbursement of expenses associated with business trips. Please note that according to Art. 168.1 of the Labor Code, only actual expenses incurred are subject to reimbursement. If the employee does not bear travel expenses (moves on official vehicles with the employer paying for fuel and lubricants), then the employee does not need to reimburse anything on this basis. Similarly, the issue of reimbursement of living expenses is solved.

Sample filling in Regulations on traveling nature of work

(LLC "Mercury")

APPROVE
CEO
ZAO Alfa
A.V. Lviv
27.05.2010

POSITION
about traveling nature of work

1. GENERAL PROVISIONS

1.1. The Regulation on the traveling nature of work (hereinafter referred to as the Regulation) is a local regulatory act of the Alpha Limited Liability Company (hereinafter referred to as the Company or the Employer), developed and adopted in accordance with the current labor legislation (Articles 8, 166, 168.1 of the Labor Code RF).

1.2. This Regulation determines the list of positions and professions of the Company's employees, whose permanent work is of a traveling nature, and also regulates the procedure and amount of reimbursement of expenses associated with business trips of employees, whose permanent work is of a traveling nature.

1.3. For the purposes of these Regulations, traveling work is understood as work related to the employee’s constant business trips around Moscow or from one locality to another within the territory stipulated by the employment contract, performed by the employee in the course of performing work duties.

1.4. This Regulation applies to all employees of the Company (both main and part-time), .

1.5. This Regulation comes into force from the moment of its approval by the General Director and is valid until the introduction of a new Regulation on the traveling nature of work.

1.6. Amendments to the current Regulations are made taking into account the opinion of the trade union by order of the General Director.

2. EMPLOYEES WHOSE PERMANENT WORK

HAS A TRAVELING CHARACTER

2.1. The list of positions and professions of the Company's employees, whose permanent work has a traveling nature, is determined by Appendix No. 1 to these Regulations.

2.2. Traveling nature of work can be established for an employee both when he is hired for a position (by profession) specified in Appendix No. 1 to this Regulation, and in the process of working for the Employer when transferring an employee to a position (profession) specified in Appendix No. 1 .

2.3. The conditions that determine the traveling nature of the work of a particular employee are subject to mandatory inclusion in the employment contract.

2.4. If, when concluding (changing) an employment contract with an employee occupying the position (profession) provided for in Appendix No. 1 to this Regulation, the terms of the traveling nature of the work were not included in the employment contract, then its content must be supplemented with the necessary conditions by agreement of the parties concluded in writing form and is an integral part of the employment contract.

2.5. The absence in an employment contract with an employee holding a position (performing work by profession) specified in Appendix No. 1 to this Regulation does not relieve the employer from providing the employee with guarantees and compensations provided for by this Regulation when sending the employee on a business trip.

2.6. The work provided for in Appendix No. 1 to this Regulation cannot be accepted (transferred) by persons for whom the traveling nature of work is contraindicated in accordance with a medical report.

2.7. In the event that an employee whose permanent job is of a traveling nature, in accordance with a medical report, reveals contraindications for performing this work, the employee is subject to suspension from work stipulated by the employment contract and transfer to another job that is not contraindicated for him for health reasons. If the employee refuses to transfer or if the Employer does not have the appropriate job, the employment contract with the employee is subject to termination in accordance with clause 8 of part one of Art. 77 of the Labor Code of the Russian Federation.

3. BUSINESS TRAVEL OF EMPLOYEES,

THE PERMANENT WORK OF WHICH HAS A TRAVELING CHARACTER

3.1. For the purposes of this Regulation, business trips are recognized as trips (or other movements) of employees whose permanent work is of an itinerant nature, performed by them on behalf of the employer to perform work stipulated by the employment contract. These business trips are not business trips.

3.2. The basis for sending an employee on a business trip is a written order from the Employer (a person authorized by him):

3.3. Registration and issuance (reception) of route sheets is carried out by a specialist of the personnel department, registration and issuance (reception) of waybills - by the dispatcher of the transport department.

3.4. At the end of a business trip, the employee is obliged to hand over a properly completed itinerary sheet or waybill to the persons specified in clause 3.3 within 1 working day. Documents confirming the actual expenses of the employee during the trip are attached to the itinerary or waybill, respectively (except for the cases provided for in clause 5.11 of this Regulation).

3.5. Registration of the movement of route sheets is carried out in the Register of the movement of route sheets (Appendix N 3), registration of the movement of waybills - in the Journal of the movement of waybills (standard intersectoral form N 8, approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 N 78).

3.6. During the period of being on a business trip, employees are subject to the regime of working time and rest time established by the Internal Labor Regulations of the Company and the employment contract.

3.7. During the time spent on a business trip, the employee is paid wages based on the established salary (tariff rate) and the actual hours worked.

3.8. Employees with a traveling nature of work may be sent by order of the employer on business trips to perform official assignments outside the territory stipulated by the employment contract.

4. WARRANTY AND COMPENSATION TO EMPLOYEES,

THE PERMANENT WORK OF WHICH HAS A TRAVELING CHARACTER

4.1. In addition to providing general guarantees and compensations provided for by the Labor Code of the Russian Federation and other regulatory legal acts, the Employer reimburses employees whose permanent work is of a traveling nature for the expenses associated with business trips:

Travel expenses;

Housing expenses;

Additional expenses associated with living outside the place of permanent residence (per diem);

Other expenses incurred by the employee with the permission or knowledge of the employer.

5. AMOUNT AND PROCEDURE FOR COMPENSATION OF EXPENSES,

RELATED TO BUSINESS TRAVEL

5.1. Travel expenses are reimbursed in the amount of actual travel expenses for a specific mode of transport (including insurance payments for state compulsory insurance of passengers on transport, payment for related services); drivers - in the amount of actual costs for the purchase of fuel and lubricants within the limits provided for by the order of the Ministry of Transport of the Russian Federation dated 14.03.2008 N AM-23-r.

5.2. The amount of actual travel expenses for a specific type of transport, as well as the actual expenses for the purchase of fuel and lubricants, is determined accordingly on the basis of travel documents, receipts, cash receipts, gas station receipts and other documents confirming these expenses.

5.3. In order to reimburse travel expenses, couriers are issued monthly, no later than the last working day of the current month, a single bus, trolleybus, tram, metro ticket purchased at the expense of the Employer for the next month. If the employee has a ticket purchased at his own expense, the employee is reimbursed for its cost. Expenses for travel by other modes of transport are reimbursed in the general manner.

5.4. The costs of renting a dwelling are reimbursed in the amount of actual costs, but not more than 3,000 rubles. per day.

5.5. The amount of actual expenses for renting a dwelling, including payment for additional services provided in hotels (with the exception of expenses for services in bars and restaurants, room service, for the use of recreational and recreational facilities), is determined on the basis of invoices, invoices, receipts, cash receipts, acts and other documents confirming the indicated expenses.

5.6. Daily allowance (additional expenses associated with living outside the place of permanent residence) is paid in the amount of 800 rubles. for each day of a business trip, including weekends and non-working holidays, as well as days of a forced stopover.

5.7. If the nature of the work assignment being carried out and the conditions of transport communication allow the employee to return daily to his permanent place of residence, the daily allowance shall not be paid.

5.8. Daily allowances are paid on the basis of properly executed route sheets and waybills.

5.9. Other expenses eligible for reimbursement in connection with official travel include:

The cost of mobile communications - in the amount of 400 rubles. per month;

The driver's expenses for unscheduled car repairs - in the amount of documented (cash receipts, sales receipts, receipts, etc.) actual costs.

5.10. Reimbursement to the employee of expenses related to business trips is made no later than the 5th day of the month following the reporting month, on the basis of properly executed route or travel sheets, if there are documents confirming the actual expenses associated with the business trip.

Payment of daily allowances and reimbursement of expenses for mobile communications are made on the basis of route or waybills, without providing documents confirming the actual expenses.

5.11. To perform official duties during a business trip, employees with a traveling nature of work, upon their application, on the basis of an order (instruction) of the Employer, are issued an advance payment against future expenses. The amount of the advance, as well as the period for which the employee is given funds, is determined by the order (instruction) of the Employer.

5.12. The employees specified in clause 5.11 are obliged, no later than 3 working days after the expiration of the period for which the money was issued, to submit to the accounting department a report on the amounts spent in the form N AO-1, ​​approved by Decree of the State Statistics Committee of the Russian Federation of 08/01/2001 N 55, with the attachment of confirming document costs. The balance of the unused advance payment is subject to return to the cash desk of the Company, and the overspending is compensated to the employee in the manner prescribed by paragraph 5.10 of these Regulations.

Application No. 1

The list of professions and positions of employees of Alpha LLC, whose permanent work has a traveling character

1) courier;

2) forwarder;

3) the driver of a car;

4) truck driver.

Appendix No. 2

Alpha Limited Liability Company

(LLC "Alfa")

Itinerary from _____________________________ N _________

There is no clear definition of traveling work in the labor legislation. How to determine if the work is traveling in nature? The employer has the right to independently decide on the definition of certain types of work for traveling. In practice, the traveling nature of work means work that requires constant or very frequent movement of an employee between settlements, territories of organizations. For example, it is logical to establish the traveling nature of work for drivers or couriers. So, activities with a traveling nature of work include work that:

• carried out on the way;
• expeditionary character;
• carried out in the field;
• involve very frequent or constant travel.

The nature of the work - what are they?

The labor legislation mentions the following types of work: mobile, traveling, on the road, other types of work.

If the employer decides to establish a special nature of work for the employee, then the condition for this must be included in the employment contract. However, employers should remember that it is necessary not only to include in the employment contract a condition on such specifics of the performance of work duties, but also to approve the list of employees with this nature of work, as well as the conditions for reimbursement of expenses incurred on work trips.

The list of jobs, professions, positions of employees with a traveling nature of work can be made an annex to the Internal Labor Regulations, a collective agreement, or approved by order of the employer.

Sample order on traveling nature of work

If the employer employs quite a lot of people who have a traveling nature of work, it is convenient to develop a special document - a provision on the traveling nature of work, which provides for all issues related to the performance of this type of work. A unified form of the provision on the traveling nature of the work has not been approved, so the organization has the right to develop this document on its own.

Why is it appropriate to develop this document? In the Regulation, the employer can prescribe the basic principles and procedure for the performance of labor duties by employees with a traveling nature of work:

• a list of professions, positions of employees with a traveling nature of work;
• a list of documents that must be issued for the traveling nature of the work;
• the amount of additional payments and compensation for the special nature of the work;
• other issues related to the traveling nature of the work.

A sample provision on the traveling nature of work, relevant for 2017, can be downloaded below.

Many employers are interested in the question - what to indicate in the column "nature of work" in the T-2 personal card? However, do not be confused, the personal card does not indicate the traveling nature of the work: when concluding an employment contract with an employee for an indefinite period, the nature of the work in the T-2 personal card must be indicated “permanently”, when concluding a fixed-term employment contract - “temporarily”.

Additional payment for traveling nature of work

For employees who travel most of the time, the employer reimburses the expenses associated with business trips, namely:

• travel expenses;
• expenses for renting premises for living;
• other expenses incurred by employees and agreed with the employer.

The following documents are the basis for calculating compensation:

• An organizational document that lists a list of employees who are assigned a specific job profile. For example, an order;
• An employment contract with an employee or an additional agreement to the contract, which specifies the nature of the employee's work;
• Documents that indicate the amount of compensation to the employee (it can be established, for example, in an employment contract);
• Documents confirming the employee's expenses, as well as his being on the road. These can be reports on the work performed, advance documents and documents confirming the expenses incurred.

Traveling nature of work for drivers

The work of the driver involves constant traveling and being outside the territory of the organization. Despite the fact that constant traveling is even necessary to perform the work of a driver, the nature of the work must be specified in the employment contract.

In an employment contract with a driver, you should not indicate a specific region within which he performs his work. If the employer indicates a certain region, for example, St. Petersburg, then if the employee has to go to work in another region, for example, to the Moscow region, the employer will need to arrange a business trip.

This is work in which the employee spends most of his working time outside the location of the company (office) and at the same time, the employer does not need to arrange a business trip for the employee, but it is enough to fix in the employment contract or other local regulatory act that the work is traveling.

Fixing the traveling nature of the work in the employment contract makes it possible to reduce the administrative costs of the employer, and in some cases, the costs of traveling employees and remuneration for their work. The specific list of positions and criteria for such work is determined by the employer himself. Also, the employer can assign service areas to employees, on the territory of which they must perform their main (key) labor duties. The employer does not have to issue an order for each trip of the employee and calculate his average earnings. Payment for working time will be made on the basis of salary and additional payments fixed in the employment contract.

Criteria for working with traveling character

The employer determines the criteria for traveling work independently.

There is neither a legal definition nor clear criteria for the traveling nature of work in the legislation. At the same time, taking into account the clarifications of state bodies and judicial practice, it can be concluded that the defining features of the traveling nature of work are the following:

The performance of the main (key) duties of the employee requires traveling;

The employee actually spends a significant amount of working time outside the territory of the employer, performing duties within such time.

Other criteria depend on the specific position of the employee, the labor function performed by him, the frequency of travel and can be determined by the employer on an individual basis. For example, in some state bodies and institutions, an indicator of the special nature of the work is the ability to return to the place of residence every day. When developing the internal documents of the company, the employer has the right to use the wording from these regulations.

Also, in the local regulatory act, the employer will have to determine the list of positions (professions) with a traveling nature of work (part 2 of article 168.1 of the Labor Code of the Russian Federation). In addition, the service area should be fixed in the employment contract. It is within its boundaries that an employee with a traveling nature of work will make business trips.

It is not legally established what limits the service area can be limited to. As a rule, they indicate the subject of the Federation or a separate region of the subject. However, if necessary, indicate several subjects of the Russian Federation or its entire territory.

The traveling nature of the work implies that the employee spends a significant amount of working time outside the territory of the employer. It should be borne in mind that there is no prohibition in the legislation to send employees who have a traveling nature of work on business trips. This is possible in cases where such a direction does not correspond in its characteristics, established by the employer, to the signs of a business trip with a traveling nature of work. For example, if the determining criterion for the traveling nature of work is the performance of the employee’s main duties on business trips, then sending to a training or seminar, attending which is not included in the typical terms of reference of the employee, should be considered precisely a business trip. A similar approach should be taken if a worker is sent outside of his assigned service area.

Thus, when establishing the traveling nature of work for employees, the employer will need a local regulatory act with the criteria for such work and a list of positions that involve constant traveling. It is better to fix the service area in the employment contract with the employee.

An employee with a traveling nature of work can perform duties in regions where the employer does not have separate divisions. But it is not necessary to create it specially and register with the tax authority. A separate subdivision is any subdivision that is territorially isolated from the organization, at the location of which stationary workplaces are equipped (clause 2, article 11 of the Tax Code of the Russian Federation). The workplace is considered equipped when all the conditions necessary for the performance of labor duties are created and the employees perform such duties on it.

If a stationary workplace is not created for an employee with a traveling nature of work, then there are no grounds for registering with the tax authorities of a separate subdivision at the place where such work is carried out (letters of the Ministry of Finance of Russia dated July 28, 2011 No. 03-02-07 / 1-265, dated 01.03.2012 No. 03-02-07/1–50, dated 05.24.2013 No. 03-02-07/1/18634).

Separation of traveling work from a business trip

If the employer initially prescribes which positions (professions) involve the traveling nature of the work, then it will be easier for him to resolve conflicts with employees on the issue of wages during the trips. Some employees may feel that working time while traveling should be paid according to the rules established for business trips, that is, according to average earnings. It is determined by multiplying the average daily earnings by the number of working days spent on a business trip. The average salary may be higher than the official salary, since the base for its calculation, in addition to the salary, includes incentives and other payments related to the performance of labor duties. For example, bonuses, pay for overtime and night work, allowances, etc. Therefore, employees who make regular trips can insist on pay for working hours based on average earnings.

In such a situation, it is enough for the employer to explain to the employee that the rules of Art. 167 of the Labor Code of the Russian Federation on maintaining average earnings apply only to business trips. But to them, according to part 1 of Art. 166 of the Labor Code of the Russian Federation does not include business trips of employees whose permanent work is carried out on the road or has a traveling character. Therefore, all trips within the framework of the performance of the labor function will be paid according to the salary, that is, on the terms that the parties agreed upon when concluding the employment contract.

Where should be fixeditinerant nature of work

Traveling nature of work should be fixed in:

1. collective agreement
2. employment contract
3. A separate local regulation.

Many employers take advantage of the opportunity provided by Art. 149 of the Labor Code of the Russian Federation, and establish an allowance (surcharge) for employees for the traveling nature of work. It is a compensatory part of wages subject to personal income tax and insurance premiums in full, and will be recognized as an expense for wages for profit tax purposes. Establishing an allowance is the right, and not the obligation of the employer, except in cases where the additional payment is provided for by law or an industry (inter-industry) agreement. For example, employees of institutions, enterprises and organizations of the road sector are entitled to count on the allowance. This payment is also due to employees named in the resolution of the Council of Ministers of the RSFSR dated 12/12/1978 No. 579.

Advantagesestablishing the traveling nature of work

When the employer establishes the traveling nature of the work: the administration of trips is reduced. This is due to the reduction in workflow for business travel as orders are no longer needed. There is no need for advance reports for each trip, and easier payroll and time tracking. Reduced labor costs. Instead of the average earnings used to pay for working time during business trips, the employee receives an official salary (unless otherwise provided by the contract). If the employer provides for additional payments to the salary (bonuses, additional payments, etc.), then, as a rule, the salary will be lower than the average earnings. There are a number of tax advantages. In particular, the establishment of a traveling nature of work for an employee avoids the risk of recognizing the creation of a separate subdivision in the territory where he works. The use of foreign labor is facilitated. The traveling nature of the work of such an employee allows to increase the time of his stay in the territory of the subject, which is not specified in the permits.

If the company does not have a collective agreement, then the amount of such payment and the conditions for its appointment are prescribed in the local regulatory act. In addition, the amount of the allowance is fixed in an employment contract with an employee who falls under the criteria for receiving it (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation). In addition, information about the traveling nature of the work and the amount of the allowance are indicated in the order for employment.

Thus, in practice, in most cases, the employer can reduce labor costs when establishing the traveling nature of the work. In addition to possible savings on average earnings, the process of calculating salaries is simplified: the company's accountant does not have to take into account and check all payments included in the base for calculating average earnings, and carry out additional operations to calculate them. Also, the employer will be able to more accurately assess the upcoming costs of wages in general.

In some companies, it is customary to schedule trips for a certain period (week, month) or keep a trip log. If drivers work in the organization, then you can’t do without waybills, and route sheets are suitable for courier trips. In any of them, it is advisable to provide columns for marking the destination, purpose and a brief report on each trip, the time of arrival at the office or other premises of the employer.

In the time sheet, periods of business trips are marked with the code "I" or "01". There is no need to specifically allocate travel time and periods of being in the office. Both periods are paid the same.

Traveling nature of workfor a foreign worker

As a general rule, a foreign citizen is not entitled to carry out labor activities outside the boundaries of the subject on the territory of which he was issued a permit document. However, the law provides for exceptions to this rule.

In particular, a foreign worker, if he is a HQS, has the right to work outside the boundaries of the subject of the Federation in whose territory he was issued a work permit (clause 3 of the Appendix, approved by order of the Ministry of Health and Social Development of Russia dated July 28, 2010 No. 564n). At the same time, it does not matter how much time the employee - HQS spends traveling outside the borders of the subject where he was issued a work permit. This rule applies if the employee has a traveling nature of work and this condition is enshrined in the employment contract.

Advance payment for trips is issued in the same manner as for business trips. The employee will have to report for the expenses incurred by submitting an advance report with checks, tickets, receipts, etc. Moreover, this will need to be done within the time frame set by the employer, but in any case, from a practical point of view, you should report at least once a month . Employees with a traveling nature of work are not subject to the business trip rule “about three days”, provided for in clause 26 of the Regulation, approved. Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

The amount and procedure for reimbursement of expenses related to business trips is established in a local regulation or an employment contract). As a rule, details are included in an internal document and referenced in the text of the employment contract.

In accordance with part 1 of article 168 of the Labor Code of the Russian Federation, an employee needs to pay for a travel card; in addition, the employer, as a rule, pays the employee for cellular communication services. And if the trip takes several days, then the employee has the right to count on per diem and payment for housing rent.

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Often, employees of certain organizations are forced to travel on business in connection with the performance of work duties. This applies to sales representatives, service engineers, couriers, drivers and other employees.

The Labor Code provides two definitions such trips are business trips and traveling nature of work. It will be about the second concept.

Legislative acts for 2018

To study the legislation relating to the traveling nature of work (hereinafter referred to as RHR), you should refer to certain documents.

• Decree by the State Labor Committee “On approval of the provision related to the payment of allowances to persons with traveling work”;
• Order "On the organization and registration of business trips";
• Order of the Ministry of Internal Affairs of the Russian Federation "On the organization of business trips for employees of the Ministry of Internal Affairs".

According to the general definition, such employees may include those who travel regularly within the service area, as well as employees who perform work duties at a great distance from the company's office.

About which professions refer to this term, in the legislation of restrictions not available.

Definition and characterization

The itinerant nature of the work is type of employment, which involves regular trips to other settlements. To understand its differences from simple business trips, you should consider several aspects.

1. In the case of a business trip, the trips are episodic, while in the case of RHR work is associated with constant business trips.
2. If we consider the nature of the work, then in the RHR we are talking about the performance of labor functions, and, going on a business trip, the specialist only fulfills the order of his employer.
3. As for payment, in the situation under consideration, it is provided on the basis of an employment contract for salary, tariff rate and other features. In the case of a business trip, the amount of average earnings is paid.
4. Document flow in the traveling nature of work can be established strictly by order of the employer. If we are talking about a business trip, drawing up an order is a mandatory item.
5. Payment methods also vary. With RHR, their return is made according to the documents provided and through the established allowance. And for business trips - only on the basis of the documentation provided.

If the organization employs employees who travel somewhere all the time, the employer usually sets himself multiple tasks:

• consolidation of this type of labor relations within the framework of an employment contract;
• compensation to employees for expenses in accordance with legal regulations.

Thus, there is a few differences between the concepts under consideration, and it is important to take them into account.

How to conclude an employment contract

According to Art. 168 of the Labor Code of the Russian Federation, the procedures for the return of costs that are associated with business trips, as well as lists of positions, are established within the framework of a collective agreement.

To prevent inspection bodies from asking unnecessary questions about cost accounting, it is recommended to provide a few nuances:

• reflect certain conditions associated with the traveling nature of the work, this must be done in the employment contract (as evidenced by the provisions of Article 57 of the Labor Code of the Russian Federation);
• approve a list of work processes, as well as professions that are traveling in nature, by doing this within the framework of a collective agreement;
• establish a strict procedure within which documentary evidence of travel takes place;
• describe the amounts and procedures for payment of allowances.

In total, within the workflow, there are few steps by the employee and the employer.

1. Development and approval of provisions related to the traveling nature of work.
2. Fixing RHR within the framework of an employment relationship agreement.
3. Issuance of the relevant order on the establishment of RHR.

At the same time, the employer independently decides which employee will work according to this scheme, and which one will perform their duties under stationary conditions.

Pros and cons for employee and employer

For an employee there is many pluses this mode of operation:

• the ability to travel to different cities and countries;
• retention of wages and bonus accruals;
• covering all expenses related to the performance of professional tasks;
• strengthening physical fitness and moral stability.

Also have a number of cons which must be taken into account:

• certain physical loads associated with constant travel;
• lack of personal life and time to create a family and life;
• inability to manage personal time.

For the employer, RHR is also accompanied certain positives and negatives. TO pluses include the following features:

• the ability to delegate authority to employees;
• expansion of the geography of activity.

If you study minuses, they are in the following aspects:

• the impossibility of full control of the workflow;
• high costs for the implementation of official duties by the employee.

There are positives and negatives for both sides. Therefore, before applying for such a position (or arranging an employee), it is necessary thoroughly weigh all the pros and cons.

Reimbursement and allowances

According to Art. 168 of the Labor Code of the Russian Federation, employees who work in such a position, all travel-related expenses are reimbursed. To simplify the workflow, the employer does not reimburse part of the expenses that are documented, but a fixed allowance is issued, the amount of which is indicated in local regulations (LNA).

To decide which method to use, the employer Additional paperwork needs to be taken into account. which leads to increased costs.

Cost Reimbursement Options:

1. Return according to documents. This option involves reimbursement to employees of expenses that they actually incurred. Most often, this option of interaction is relevant in the case of long business trips.
2. Establishment of an appropriate allowance. This option is used when an employee goes on business trips within the same locality and is faced with expenses that can be foreseen and predicted. In the legislation, this document does not have a clearly defined size, therefore, its consideration takes place within the framework of the LNA.
3. Combined return method. According to many experts, the most reliable way to recover costs is a combined option. That is, compensation of part of the costs on the basis of supporting documents is implied, and the rest is reimbursed through an allowance for daily expenses. As practice shows, it is this option of compensation that fully complies with the provisions of Article 168.

Every employer on one's own chooses the order in which the reimbursement of all expenses will occur.

Sample position and order

To simplify the regulation of labor processes associated with the traveling nature of work, it is provided special provision which is established by law. It contains a few must-haves:

1. Name, date, city (actual place of detention). There is nothing complicated here, and so it is written "Regulations on ...".
2. The first paragraph is followed by a set of general provisions. They relate to such aspects as the list of positions related to the RHR, the functions of employees and other nuances.
3. Further, we are talking about employees who are constantly employed in positions of a traveling nature. Here we are talking about the provisions on the basis of which employees with RHR are determined, about other points related to them.
4. The third paragraph contains information on business trips of such employees. It contains the orders of points and routes, as well as an indication of detailed data on the process of fulfilling labor obligations.
5. This is followed by a section that contains guarantees and compensation for all employees. It displays the conditions and grounds on the basis of which the refund is made.
6. After that, the amounts and procedures are determined, on the basis of which the expenses are reimbursed. It is about choosing the option to return the money and about the procedures.
7. Final provisions containing certain conclusions and results.
8. List of professions that work on RHR. The following is information about the originator of the provision and his signature.

The position is universal for many businesses and adjusted by employers as needed.

What conclusion can be drawn

Thus, RHR is such a process of organizing labor, in which an employee is forced to constantly travel between cities and countries to directly perform their duties.

This concept should not be confused with a regular business trip, since there is almost nothing in common between them (different goals, tasks, activities performed). RHR regulation allows employers and employees to create long-term reliable relationships at all levels of interaction.

Full information about the traveling nature of the work is presented in this video.