An employee is sent to a seminar of an advisory and explanatory nature on the application of new legislative requirements in the field of environmental protection (the profile of our organization), away from work. The seminar takes place over one day from 10 am to 4 pm.
The working day in the organization ends at 6 pm. Should the employee return to work? What to put on a time sheet? How to pay for this day: according to the average or based on the salary? Is it necessary to issue an order from the organization to send an employee to the seminar? How to take into account the costs of paying for a seminar (organization using the simplified tax system)?
Answer
The issue of the need for an employee to return to work on the day of training at the seminar should be decided in consultation with the head of the organization.
When sending an employee to a seminar, issue an order from the manager to send the employee to the seminar due to production needs. In the work time sheet (unified forms No. T-12 and No. T-13), the day of absence of an employee from the workplace due to being sent to a training or consulting seminar is indicated by the letter code PC or digital 07 (advancement of qualifications without work).
During the period of release from work in connection with training, the employee retains his average salary.
Organizations that pay a single tax on the difference between income and expenses can include costs and employees as expenses that reduce the tax base.
In this case, the following conditions must be met:
The rationale for this position is given below in the materials of the Glavbukh System
The organization itself determines whether it needs to train an employee at its own expense. The conditions and procedure for training must be specified in the employment (collective) agreement, an additional agreement to it, or in the student agreement. Such rules are established by articles of the Labor Code of the Russian Federation.
In some cases, organizations are required to train employees. For example, an employer is obliged to pay for advanced training for employees working in railway transport, whose production activities are directly related to the movement of trains ().
Types of training
Employee training in the interests of the organization can be divided into three groups:*
- main ;
The list of guarantees and compensations for employees is given in the articles of the Labor Code of the Russian Federation. Among them:
- additional payment;
- payment of travel and return costs;
- retention during the period of release from work in connection with training.
Documenting
By sending an employee for training, the employer enters into an agreement with the educational institution (). Approximate forms of contracts for the provision of educational services are given in the orders of the Ministry of Education of Russia and.
BASIC: income tax
When calculating income tax, you can include the cost of training an employee in any way (for example, expenses for training at a university, advanced training courses, college, etc.) ().
To take expenses into account when calculating income tax, the following conditions must be met:*
- employee training is carried out in the interests of the organization;
- a training agreement has been concluded between the organization (employee) and the educational institution;
- the educational institution has a valid license or appropriate status if it is a foreign organization;
- An employee whose training has been paid works for the organization on the basis of an employment contract.
The same procedure applies if the costs were not reimbursed to the person from the beginning of the training (for example, the employee began training in 2010, and the organization reimburses him for the costs since 2012) ().
Additional documents may be needed to justify training costs in the interests of the organization. In particular:
- documents confirming expenses (for example, an order to send to study);
- documents confirming that they are educational (for example, a certificate of completion of work);
- documents confirming that the employee has completed training (for example, diploma, certificate, certificate, etc.).
This conclusion can be drawn from Article 252 and Article 264 of the Tax Code of the Russian Federation. This is also confirmed.
On the mandatory registration of an act for educational services, see.
simplified tax system
The tax base of simplified organizations that pay a single tax on income is not reduced by the cost of employee training. With such a taxation object, no expenses are taken into account ().
Organizations that pay a single tax on the difference between income and expenses can include costs and employees () in expenses that reduce the tax base. In this case, you need to take into account the same ones that are established for income tax payers ().*
You can justify the costs of training in the interests of the organization using the same methods that are used for this by organizations that calculate income taxes. This follows from Article 346.16 of the Tax Code of the Russian Federation.
When calculating the single tax, the costs of professional training (retraining) of personnel can be taken into account only after payment. Therefore, the organization also needs documents confirming payment for educational services. For example, payment orders, receipts for cash receipt orders, etc. This follows from Article 346.17 of the Tax Code of the Russian Federation.
Expenses for employees, as well as such types as advanced training, do not reduce the tax base for the single tax ().
If the costs of paying for the services of commercial educational institutions are taken into account when calculating the single tax, the VAT paid by them will also reduce the tax base ().
Sergey Razgulin,
2. Situation: what documents can confirm the fact of provision of educational services to an employee of an organization for accounting purposes
The legislation does not contain a list of documents that can be used to confirm that an educational service was provided. In accounting there is only a requirement that everyone must be documented with a primary accounting document ().
You can confirm the provision of educational services, for example, bilaterally. This document must be signed by the employer and the educational institution upon completion of the employee’s training or at another time established by the contract ().*
The main thing is that the supporting document contains all the mandatory details specified in Article 9 of the Law of December 6, 2011 No. 402-FZ.
In addition to these documents, you can attach a copy of your educational document (for example, a copy of a diploma, certificate or academic transcript). Their educational institutions issue them in most cases ().
Sergey Razgulin,
Actual State Councilor of the Russian Federation, 3rd class
3. Article: Worker at a seminar
ON THE. Yamanova, scientific editor of the magazine “Salary
Part 1 of Article 196 of the Labor Code of the Russian Federation allows the employer to independently determine the need for professional training and retraining of personnel for their own needs, as well as the forms of such training. In particular, training may take the form of one-time lectures, seminars and other types of training lasting less than 72 hours ( letter of Rostrud dated May 12, 2011 No. 1277-6-1).
Guarantees and compensation for employees studying at lectures and seminars
According to Rostrud, set out in letter dated May 12, 2011 No. 1277-6-1, forms of training determined by the employer, the duration of which is less than 72 hours, can be considered advanced training. The guarantees and compensation provided for in Article 187 of the Labor Code of the Russian Federation should apply to these forms of training. Rostrud specialists make this conclusion based on Part 5 of Article 196 of the Labor Code of the Russian Federation. It provides for the employer’s obligation to provide employees undergoing vocational training with:
Necessary conditions for combining work with training;
- guarantees established by labor legislation, collective agreements, agreements, local regulations, employment contracts.
Training
Advanced training is updating the theoretical and practical knowledge of specialists in connection with increasing requirements for the level of qualifications and the need to master modern methods for solving professional problems. Carried out on the basis of agreements concluded with educational institutions (clause 7 of the Model Regulations approved Decree of the Government of the Russian Federation dated June 26, 1995 No. 610).
Consequently, employees sent by the employer to improve their skills while away from work, including to a seminar, are guaranteed to retain:
Places of work (positions);
- average salary at the main place of work.
For example, a collective agreement may include the following provision: “During participation in meetings, sessions, seminars, the employee retains his average earnings” .
How to register an employee's absence from the workplace
Unified forms No. T-12 and No. T-13 approved Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1
In the work time sheet (unified forms No. T-12 and No. T-13), days of absence of an employee from the workplace due to being sent to a training or consulting seminar are indicated by the letter code PC or digital 07 (advancement of qualifications without work).* If the seminar is offsite, the employer can use the following codes:
Letter code PM or digital 08 - if the employee is sent to improve his skills with a break from work in another area. The same code marks the days off on which the employee is at the seminar;
- letter code K or numeric 06 - if the referral to an off-site seminar is issued on a business trip.
Information and consulting seminar
A consulting seminar differs from a training seminar in that the employee has the opportunity to communicate directly with the lecturer and can ask questions of interest both during the seminar and after it.
The agreement with the company organizing the seminar will indicate that it is concluded for the provision of information and consulting services. In the order to send an employee to a seminar, the employer must indicate that the employee is being sent, for example, to a seminar to clarify issues regarding the calculation of benefits in 2013.
Can an employer enter into an apprenticeship agreement with an employee?
As a rule, an apprenticeship contract is concluded when an employee receives a specific profession, specialty or acquires a qualification (Part 1 of Article 199 of the Labor Code of the Russian Federation). According to Part 1 of Article 200 of the Labor Code of the Russian Federation, it is concluded for the period necessary to train a given profession, specialty, qualification.
If an employee is sent to a seminar, concluding a student agreement is unjustified, since during the seminar the employee does not receive either a new profession or specialty.
Documentary evidence of expenses for participation in the seminar
Regardless of the type of seminar, to recognize expenses for income tax purposes, the employer will need the following documents (letters Ministry of Finance of Russia dated February 28, 2007 No. 03-03-06/1/137 And Federal Tax Service of Russia for Moscow dated June 28, 2007 No. 20-12/060987):
Agreement with the company organizing the seminar;
- order from the manager to send an employee to a seminar due to production needs;
- seminar curriculum indicating the number of hours of attendance (seminar plan);
- the act of providing services;
- invoice.
If the seminar was training, a certificate or other document must be added to the documents confirming that the employee participated in the seminar.
If consulting services are provided in the form of an oral consultation, the report must indicate in detail the list of issues that the consultation was devoted to.
If the seminar is off-site, documents confirming travel expenses must be attached to the general list of documents.
How to account for seminar costs
The costs of employee participation in the seminar are taken into account as part of other expenses associated with production and sales (Article 264 of the Tax Code of the Russian Federation). Based on which norm of this article the employer will be able to take into account costs depends on the wording of the contract with the company organizing the seminar and whether it has a license for educational activities.
Training seminar. The employer can include the cost of participation in the seminar in the costs of training for basic and additional professional educational programs, professional training and retraining of employees ( subp. 23 clause 1 art. 264 Tax Code of the Russian Federation), if the conditions listed in paragraph 3 of Article 264 of the Tax Code of the Russian Federation are met, namely:
The seminar is conducted by a Russian educational institution that has received state accreditation (appropriate license), or a foreign educational institution that has the appropriate status;
- the seminar is attended by employees on the organization’s staff;
- the seminar program promotes professional development and more effective use of employees in this organization within the framework of its activities.
At the same time, the costs of the seminar related to the organization of entertainment, recreation or treatment are not taken into account when determining the tax base for income tax (clause 43 of Article 270 of the Tax Code of the Russian Federation). This was indicated by the Russian Ministry of Finance in letter dated February 28, 2007 No. 03-03-06/1/137.
If the company organizing the seminar does not have a license for educational activities, it is better to conclude an agreement for the provision of information and consulting services.
Information and consulting seminar. Expenses for employee participation in an information and consulting seminar reduce the taxable base for income tax as expenses for consulting and other similar services on the basis of subparagraph 15 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as part of other expenses associated with production and sales.
Often, during an audit, tax authorities come to the conclusion that an organization has unlawfully reduced the tax base for income tax, and has also unreasonably applied a VAT deduction, since the organization’s expenses under an agreement for the provision of consulting services are not properly confirmed, are inappropriate and economically unjustified. For example, the primary documents do not contain such details as the volume of services provided in hours and the hourly rate corresponding to the consultant’s price list.
True, the courts side with taxpayers, pointing out that tax legislation does not use the concept of economic feasibility. The taxpayer independently determines the advisability of incurring such expenses, therefore the validity of the expenses cannot be assessed from the point of view of their expediency (decrees FAS Moscow District dated February 22, 2013 in case No. A40-12064/11-107-51 And FAS Central District dated February 16, 2009 in case No. A54-1345/2008-C8).
* This is how part of the material is highlighted that will help you make the right decision
Modern realities require constant professional development of employees, so it is not surprising that sending them to seminars and various kinds of conferences has become commonplace for almost every organization. At the same time, many questions arise about how to correctly prepare documents confirming that an employee is attending training during working hours.
In this article we will look at:
- how and why to prepare documents when training staff;
- referral to a seminar;
- order to send to the seminar.
Highly qualified personnel are the basis for the successful operation of any enterprise. Therefore, it is not surprising that company management in recent years has become more and more interested in additional education of its specialists.
Don't miss: the main material of the month from leading specialists of the Ministry of Labor and Rostrud
Encyclopedia of personnel orders from the Personnel System.
Staff training: how and why to prepare documents
Today, one of the most productive ways to improve the skills of employees is to send them to trainings or seminars. This allows not only to significantly expand the range of knowledge, but also to accomplish this in the shortest possible time.
In this case, the training methodology may include both inviting a specialist to conduct a seminar at the enterprise itself, and upgrading the skills of workers off-the-job in special training companies.
The main thing is the correct preparation of documents. After all, employee training, regardless of the methodology used by the enterprise, requires financial investment.
The following may serve as evidence of expenses incurred for personnel training:
- agreement with an educational institution;
- order or order to send for training;
- act on the provision of services, drawn up in accordance with the law;
- certificates, diplomas and other documents confirming the fact of training.
At the same time, it must be remembered that advanced training at seminars is a separate category of training, which in no way correlates with training in higher educational institutions or obtaining secondary specialized or higher education.
Unlike expenses for seminars, the Tax Code of the Russian Federation prohibits taking into account this type of expenses for tax purposes.
Referral to the seminar
The type of seminar to which the employee will be sent will determine its documentation, as well as the subsequent procedure for accounting for expenses. Therefore, the type of seminar must be specified in the contract concluded by the employer with the company organizing the seminar.
When an employee is sent to a seminar outside of work in the same area, he retains his place of work and average salary. The referral to the seminar itself is issued by order employer.
If the organization uses unified forms, then the period when the employee was at the seminar is noted in the work time sheet with the letter code “PC” or they use the numeric code - “07”, the letter code K or numeric 06 - if the assignment to the off-site seminar is issued on a business trip , letter code PM or digital 08 - if the employee is sent to improve his skills with a break from work in another area.
In this case, the full name must be indicated. the “seconded” employee, the topic, as well as the timing of the training. The document must be certified by the seal of the enterprise.
As mentioned earlier, drawing up an order to send to a seminar is mandatory, since it is the order that will serve as the basis for the subsequent timesheet of an employee absent for a valid reason and the calculation of his wages. As well as accounting for the company’s expenses for training.
Although an order for sending to a seminar can be drawn up in any form, a clear form is not approved by law, it must necessarily reflect the following information:
- full name and details of the enterprise;
- date and order number;
- FULL NAME. a company employee sent to the seminar;
- timing of the seminar;
- seal and signature of the manager;
- signature confirming familiarization with the order of the employee sent to the seminar.
An order to conduct an event is an official order from the head of an organization addressed to subordinates and requiring the performance of certain actions. The document is drawn up in writing in compliance with basic regulatory standards.
FILES
The document consists of two blocks: informational and administrative.
Document information block
The information block of the document must contain:
- purpose of the event;
- date of the event;
- the place where the event will be held.
Administrative block of the document
The administrative block must contain:
- actions that will be taken to create the event;
- Full names of persons responsible for the development and organization of the event, as well as those providing reporting after it has ended.
Information that must be in the document
The order must contain the following information:
- document header;
- what is the name of the organization;
- registration number;
- place of publication;
- date of compilation;
- the name of the event itself;
- why it was decided to hold the event;
- period of the event;
- approved action plan;
- the amount of money that the organization must provide;
- the date on which the report on entertainment expenses will be provided after the event;
- Full names of employees who will participate in the event;
- Full name of the head of the transport department who will provide transport services;
- Full name and official position of the person who will monitor the execution of the order;
- applications that are attached to the order (name of the program, cost estimate, etc.);
- manager's signature;
- date of familiarization with the document and signatures of the participants.
Who signs
The order to conduct the event is signed by the head of the organization or the person who temporarily performs the duties of the head on the basis of a power of attorney.
Why do you need an order for an event?
An order to conduct an event is necessary for the head of the organization in order to:
- unite and motivate employees;
- promote corporate values: follow the example of leaders, strive for growth, do more with less, etc.;
- introduce new management;
- attract the attention of the media;
- strengthen the image of the organization;
- create a set of norms and rules that describe the rules of conduct, common standards of relations and joint activities that exist in the organization;
- mobilize the labor potential of employees for a new project;
- create a unified team.
Requirements for filling
According to GOST R 6.30-2003, the following requirements must be met when drawing up an order:
- Maintain space between the edges of the page and the text.
- The document must be on a white and high-quality sheet of paper 210x297.
- The date of the document is written in the order in Arabic numerals, for example: 10/16/2010. or 2010.10.16. The state standard allows for a verbal-numeric method of formatting the date - October 16, 2010.
- All details must be filled out.
- Write all amounts in words and numbers.
- All signatures present.
- There must be a transcript of all signatures.
- Seal.
If the order is issued on two or more pages, then such documents are subject to numbering.
Typical mistakes when filling out a document
Most often, the following errors are made in the order for events:
- the date of preparation of the document is not stated;
- there is no approval stamp;
- details are not filled in;
- there is no list of persons responsible for drawing up the document;
- the notes were made in pencil;
- adding text;
- An illegible recording was made;
- there are corrections;
- spelling/arithmetic errors;
- different ink colors;
- the name of the organization is incorrectly indicated;
- conspicuous mechanical impact on the document (artificial aging, erasing part of the text);
- amended;
- The notes were erased with an eraser.
Important! If the act is signed by a person not related to the inspection, then such a document has no legal force.
Error correction
If an error is noticed in the order, you must do the following:
- Rewrite/retype the document. You can use this method if:
- the error was noticed before the manager signed;
- the error was discovered at the time of signing.
- Cancel the document if typos, blots, or words that distort the meaning of the order are found in it. To do this, it is enough to issue a new order. But before this, it is necessary to issue a document canceling the order to carry out activities, which contains errors. It should indicate the following:
- registration number;
- date of;
- title;
- the text should begin with the words: “Deem invalid”/“Consider invalid”;
- reason for cancellation;
- who is responsible for corrections;
- deadlines for execution of the replacement order.
After a document (cancelling order) has been drawn up, the next step is to prepare a new one, which is assigned a new number and does not contain any typos, blots, or clerical errors. After which the order is signed by the manager.
We are going to send one of our employees to a one-day scientific conference, which will be held in the same area where our organization is located. Tell me how to arrange this correctly? I know that some people consider this a business trip, but the employee does not go anywhere and, as they say, spends the night at home. Rather, it is, albeit short-term, but a direction for training. Is not it so?
The situation described in the letter occurs quite often. Indeed, many employers consider sending an employee to a conference as advanced training and do not consider it necessary to arrange a business trip. Of course, any conference held consists not only of summing up the results, summarizing experience, determining further development prospects, but also of mastering a new level of knowledge, which generally increases the qualification level of the employee participating in its work. Nevertheless a referral to a conference is a business trip, which means it requires appropriate registration. This is confirmed by established judicial practice, which recognizes as a business trip:
- sending young specialists to a scientific and technical conference of youth, which is of a production nature and is official, since it is held to carry out the main activity of the employer ( Resolution of the Federal Antimonopoly Service of the Moscow District No. KA-A40/9456-07);
- sending employees to corporate events organized in order to increase the image component of the organization’s activities as a socially oriented company that is attractive for employing new employees, as well as to create a positive microclimate ( resolution of the Federal Antimonopoly Service of the Moscow District dated November 18, 2010 No. KA-A40/14213-10 in case No. A40-169073/09-115-1272);
- participation of employees in the international construction and interior exhibition by decision of the authorized bodies of the employer on the basis of relevant administrative documents ( Resolution of the Federal Antimonopoly Service of the North Caucasus District dated April 22, 2010 in case No. A32-21536/2009-3/321).
IMPORTANT!
Sending an employee to a conference is a business trip
From the definition of a business trip given in Art. 166 of the Labor Code of the Russian Federation, it is clear that it is based on the employee’s fulfillment of an official assignment related to his labor responsibilities defined by the concluded employment contract. That's why The employee does not have the right to refuse to be sent to a conference in the case where it is an official assignment and is due to the work function he performs. An exception is made for employees who cannot be sent on a business trip, as well as employees who may refuse to be sent on a business trip by virtue of the law.
Our information
Business trip- travel of 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 ( Part 1 Art. 166 Labor Code; hereinafter referred to as the Labor Code of the Russian Federation).
The specifics of sending employees on business trips are established by Decree of the Government of the Russian Federation dated October 13, 2008 No. 749, and the unified forms of an order to send an employee on a business trip, a travel certificate and an official assignment for sending an employee on a business trip are approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1 “On approval unified forms of primary accounting documentation for recording labor and its payment" ( hereinafter referred to as the Resolution). There are no significant features in the preparation of these documents when sending an employee on such a short-term business trip. The only thing that needs to be remembered is that if an employee must return from a business trip to his place of permanent work on the same day on which he was sent, then a travel certificate need not be issued (clause 2 of the Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions dated 04/07/1988 No. 62 “On official business trips within the USSR”). In this case, the supporting document will be an order to send the employee on a business trip ( example).
YOU SHOULD KNOW THIS
YOU SHOULD KNOW THIS
Order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n approved the procedure and forms for recording workers leaving on business trips from the sending organization and arriving at the organization to which they are sent
Since, as we have found out, participation in a scientific conference is a business trip, therefore, the employee must be provided with all the guarantees provided by law.
Warranty 1. Retention of the employee’s place of work (position) and average earnings for the days he is on a business trip.
Warranty 2. Reimbursement of expenses related to business travel.
IMPORTANT!
An employee sent on a business trip in the same area where the employer is located is not paid daily allowances or expenses for renting living quarters.
According to the general rule provided for in Art. 168 of the Labor Code of the Russian Federation, a posted employee is reimbursed for travel expenses, rental of living quarters, additional expenses associated with living outside the place of permanent residence (per diems), and other expenses incurred by the employee with the permission or knowledge of the employer.
However, if an employee participates in a conference in the area where he permanently resides and, based on transport conditions and the nature of the work performed on a business trip, has the opportunity to return to his place of permanent residence every day, he is not paid per diem ( clause 11 of the Regulations on the specifics of sending employees on business trips, approved. Decree of the Government of the Russian Federation dated October 13, 2008 No. 749).
THIS IS USEFUL TO KNOW
In our country, as you know, the New Year is traditionally celebrated twice: according to the old and new styles! The origin of the Old New Year is explained simply. Thus, until 1918, the Julian calendar was used in Russia, which was replaced by a more modern and, from the point of view of astronomers, more accurate Gregorian calendar. Moreover, the difference between the old and new styles by that time was no more and no less - 13 days. Thus, the day that was January 1 in the old style became January 14 in the new calendar. In memory of the fact that once in pre-revolutionary times the night from January 13 to 14 was New Year's, and the Old New Year is celebrated to this day!
KEEP IN MIND
The procedure and amount of reimbursement of expenses related to business trips are determined by a collective agreement or local regulations
In addition, if an employee participates in a conference held in the same city or locality where the employer is located, he will also not have expenses for renting living quarters, which means that the employer is not obliged to reimburse them.
Summary
An employee’s trip to a one-day scientific conference taking place in the same area where the employer is located is recognized as a business trip with the provision of appropriate guarantees.
As for the costs of travel to the conference, the employee, as a rule, bears them. This can be confirmed by travel documents (city transport tickets) presented by the employee. They will be the basis for reimbursing the employee for travel expenses to the place of business trip, i.e., the conference, and back.
EXAMPLE
Order to send an employee on a business trip
Order- this is a legal act that is created solely by the head of the organization (the person performing his duties), in order to resolve issues of core activities or personnel.
Business trip in accordance with current labor legislation, it is an employee’s trip by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation).
The employee is reimbursed for expenses associated with travel, rental of living quarters, and additional expenses associated with living outside his place of permanent residence (Article 168 of the Labor Code of the Russian Federation).
1. Fulfilling an order from an employer in the same locality is not a business trip; in such cases, it is more appropriate to talk about carrying out an official assignment in another organization.
Sometimes in practice the term “local business trip” is used for these situations. An employee sent to another organization retains his place of work and average salary, but no expenses provided for in Art. 168 of the Labor Code of the Russian Federation, he is not reimbursed due to the lack of such.
2. Business trips of employees whose permanent work is carried out on the road or has a traveling nature are not recognized as business trips and do not require the preparation of travel documents. When an employee is sent on a business trip, he is guaranteed (Article 167 of the Labor Code of the Russian Federation):
Calculation of average earnings is carried out according to the rules established by Art. 139 Labor Code of the Russian Federation. For workers whose work is paid according to a time-based or time-bonus system, in practice they often use another way to maintain earnings: they pay an official salary (tariff rate) and a bonus in the general manner, without calculating average earnings.
According to clause 4 of the Decree of the Government of the Russian Federation of October 13, 2008 No. 749, the duration of the business trip is determined by the employer, taking into account the volume, complexity and other features of the official assignment.
The day of departure of an employee on a business trip is the date of departure of a train, plane, bus or other vehicle from the place of permanent work of the business traveler, and not from the place of residence.
When a vehicle is sent before 24 o'clock inclusive, the day of departure of the employee on a business trip is considered the current day, and from 00 o'clock onwards - the next day.
If a station, pier or airport is located outside a populated area, the time required for the employee to travel to the point of departure is taken into account.
Prohibited business trips:
Allowed only with their written consent and provided that this is not prohibited by medical recommendations (Article 259 of the Labor Code of the Russian Federation). The same rules apply to fathers raising children without a mother, as well as to guardians (trustees) of minors (Article 264 of the Labor Code of the Russian Federation).
These categories of employees must be informed in writing of their right to refuse to be sent on a business trip. The order for sending on a business trip for these categories of workers must contain a special line and space for additional registration. Order storage period on sending employees on short-term domestic and foreign business trips, clause “b” of Article 19 of the List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations is established, indicating storage periods (approved by the Ministry of Culture of the Russian Federation on August 25, 2010 .), and is 5 years; in long-term domestic and foreign ones - 75 years.
Rules for filling out orders for personnel about sending an employee on a business trip
Employees are sent on a business trip in accordance with the order (instruction) of the employer using the unified form T-9 (one business traveler).
When going on a business trip several employees organization, at the same time, in order to fulfill common goals as part of a commission, team, for collective participation in seminars, studies, and the like, an order (instruction) is issued to send employees on a business trip using the unified T-9a form. Also, a business trip order can be issued on the organization’s general letterhead.
Please note that from January 1, 2013, the forms of primary accounting documents contained in albums of unified forms of accounting documentation are not mandatory for use. Non-governmental organizations have the right to use a previously existing unified form or develop it independently. In this case, the developed form must contain all the mandatory details established by Part 2 of Art. 9 of Law No. 402-FZ of December 6, 2011 “On Accounting”.
The order (instruction) is prepared by an employee of the personnel service (if there is no personnel service in the organization, another authorized person), and signed by the head of the organization or a person authorized by him. If necessary, the orders indicate the sources of payment for travel expenses, as well as other conditions for sending employees on a business trip.
The order states:
The employee reads the order for signature. An order (instruction) is issued on the basis of an official assignment for sending on a business trip and a report on its implementation.
Service assignment for sending on a business trip and the report on its implementation are signed by the head of the structural unit in which the posted employee works.
In practice, as many copies of orders (instructions) on sending on a business trip are made as necessary, according to the document flow diagram and the structural division of the organization.
A small organization can issue orders for sending on a business trip in one copy - in orders for personnel, number them in ascending order and store them in the archive, registering them in the order book.
Large organizations usually draw up one copy directly for the head of the organization (office), the second - for the personnel department, the third - for the accounting department, the fourth remains in the structural unit (workshop, department, branch, representative office) where the seconded persons work.
Order on holding a scientific conference at MIPT
To hold the XLVIII scientific conference of the Moscow Institute of Physics and Technology on November 25–26, 2005.
1. To approve the conference program committee with the following composition:
N.N. Kudryavtsev, rector of the institute - chairman
deputy chairman
L.V. Strygin - scientific secretary of the conference
A.F. Andreev, Academician of the Russian Academy of Sciences, Director of the Institute of Physical Problems of the Russian Academy of Sciences
ON THE. Kuznetsov, Academician of the Russian Academy of Sciences, Director of the Institute of Industrial Problems of the Russian Academy of Sciences
Yu.V. Gulyaev, Academician of the Russian Academy of Sciences, Director of the IRE RAS
V.E. Fortov, Academician-Secretary of the Department of EMMPU RAS
A.A. Petrov, academician of the Russian Academy of Sciences
V.G. Shinkarenko, associate professor - dean of the Federal Technical University
F.F. Kamenets, professor-dean of FOPF
B.K. Tkachenko, associate professor - dean of FACI
I.N. Groznov, Associate Professor - Dean of the FMBF
V.A. Skorik, associate professor - dean of FFKE
G.N. Dudin, professor-dean of FALT
A.A. Shananin, professor-dean of FUPM
A.G. Leonov, professor-dean of FPFE
A.I. Kobzev, professor-dean of the Faculty of State Sciences
I.B. Prusakov, associate professor - head of the Federal Educational Institution
Yu.M. Belousov, professor-head. department
A.S. Bugaev, academician of the Russian Academy of Sciences, head. department
EM. Gabidulin, professor, head. department
HELL. Gladun, professor, head. department
D.S. Lukin, professor, head. department
I.B. Petrov, professor-head. department
A.A. Telnova, associate professor - head. department
A.S. Kholodov, corresponding member. RAS - Head department
E.S. Polovinkin, acting professor head department
2. The organizing committee of the conference should be approved as follows:
E.E. Son, vice-rector for scientific work - chairman
I.V. Kuvshinov, Vice-Rector for Capital Construction and Support
V.S. Skubak, Vice-Rector for Security
L.V. Strygin, associate professor - deputy chairman
V.M. Krasnoperova, engineer
E.E. Kühn, head sector
S.D. Osetrova, head sector
G.N. Shapoval, Ved. engineer
V.V. Rozhdestvensky, associate professor; S.O. Russkin, Art. Rev.
A.V. Arsenin, associate; K.M. Krymsky, associate professor
V.A. Kozminykh, associate professor; BEFORE. Patrikeev, researcher
A.S. Baturin, associate professor; A.V. Kudryashov, ass.
I.V. Voronich, associate; V.P. Kovalev, associate professor
A.I. Lobanov, prof.; I.G. Protsenko, ass.
A.V. Rodin, associate professor; N.P. Chubinsky, associate professor
M.V. Kosteleva, head lab.
A.A. Sokolov, Rev.
3. For the timely preparation of the conference and the successful conduct of its work, I approve the following work schedule.
Until September 20, 2005 the organizing committee to prepare application forms and samples of materials for the publication of the Conference Proceedings and present them on the institute’s website www.mipt.ru in the “Science at MIPT” section and on faculty websites.
Until September 30, 2005 — the program committee to develop the organizational structure of the conference - a list of sections and their leaders by department.
October 10, 2005 – Last day for submitting applications for reports in sections.
Until October 20, 2005 Faculty representatives must submit decisions of faculty commissions, faculty parts of the conference program with relevant registration materials. The conference program will be presented on the websites of the institute and faculties.
October 20, 2005 – for authors of reports recommended by faculty commissions for participation in the conference, – last day for submitting texts of articles to the collection of scientific papers of the conference.
Until October 30, 2005 representatives of faculties on the organizing committee prepare electronic collections of scientific papers of the conference and submit them to the publishing department of the Research Institute.
Until November 10, 2005 The publishing department of the Research Institute should release the conference program and collections of scientific papers by the beginning of the conference.
The program committee is to invite prominent scientists - Phystech graduates - to participate in the institute and faculty plenary sessions with review reports on the most outstanding scientific achievements of interest to a wide range of the scientific community, as well as on the prospects for the development of the Phystech system. To participate in the XLVIII scientific conference of MIPT, attract scientific youth from co-executive organizations participating together with MIPT in the implementation of projects of scientific and technical programs of the Ministry of Education and Science of the Russian Federation and programs of international scientific cooperation.
November 2005– the organizing committee, faculties, departments of the institute to conduct an advertising and propaganda campaign in preparation for the XLVIII scientific conference of MIPT. Widely use electronic media, wall printing, publish information material on the upcoming conference in the newspaper “For Science”.
December 2005– sum up the results of the past scientific conference, prepare a report.
4. The heads of sections at the conference meetings will select the best reports to encourage authors within the institute and nominate the best scientific works for external competitions.
5. Expenses for organizing and holding the conference, publishing the program and collections of abstracts of reports shall be made according to the approved estimate at the expense of the institute and funds allocated from the federal budget under the RFBR grant.
Order of disciplinary action (sample)
Order on bringing to disciplinary liability (sample)
If an employee violates labor discipline, he may be subject to disciplinary action. The employer must issue a disciplinary order regarding this. Let’s take a closer look at what actions an employer should take before issuing such an order and how to draw up an order correctly.
What does management have the right to punish for?
Punishment may occur if the employee has committed a disciplinary offense. The legislator defines this offense as:
In Art. 21 of the Labor Code of the Russian Federation lists the main responsibilities of an employee and his rights. Workers must conscientiously observe labor discipline, fulfill their job duties and not violate internal labor regulations.
In order for the employer and employee to clearly understand who is responsible for what, the job responsibilities of all employees must be described in detail. All persons hired must be familiar with them. Labor responsibilities are fixed in the employment contract. They can be reflected in more detail in the individual job description.
The procedure for bringing an employee to disciplinary liability
In order to lawfully apply a penalty to an employee, the employer must record his misconduct. As such a fixation you can use:
The established procedure for imposing a disciplinary sanction provides for the mandatory requirement of explanations from the employee. The employer must require the violator to write an explanatory note. Such a requirement is drawn up in free form. It doesn’t have to be in writing if the employee is ready to explain himself. If the situation is a conflict, then the employer should demand an explanation in writing.
If the employee refuses to explain, then after two days the management has the right to draw up a report about this. Based on the explanation or the act of failure to provide explanations, management must issue an order to impose disciplinary liability. This order must be announced to the violator against signature within three working days. These days do not include employee absence. If the employee refuses to read the order and sign it, then management should draw up a corresponding act.
Such an act shall indicate the details of the person by whom the act is drawn up and the person in whose presence the employee against whom the penalty is applied refused to sign the order.
Order to impose a disciplinary sanction
The legislation does not provide for a unified form of such an order. Therefore, in each company, HR department employees or other persons responsible for this develop such an order independently. It is recommended that such an order indicate:
In the line where it is necessary to indicate the basis for issuing the order, enter a document recording the offense committed:
Here is a sample order for disciplinary action:
Download a sample order for disciplinary action
Order on overtime work (sample)
Issuing an order to engage in overtime work (a sample is given below) is an integral part of attracting a worker to overtime. In order to draw it up correctly, you need to know what work is considered overtime, when you can be involved in it, and who cannot be involved. And some other rules.
Overtime work: what applies to it
40 hours a week is the norm established by labor legislation (Part 2 of Article 91 of the Labor Code of the Russian Federation). This norm applies to all employees, regardless of what type of activity the company is engaged in, its organizational and legal form, type of employment contracts and other conditions.
Overtime is considered work that is performed at the request of company management in excess of the established norm. That is, more hours than in a working day or shift. And if the employee has a summarized recording of working hours, then in excess of the norm of working hours established for a certain accounting period.
The standard time for a specific accounting period (for certain calendar periods (month, quarter or year)) depends on the weekly work duration determined for employees. This norm is calculated in the Procedure, approved. By order of the Ministry of Health and Social Development of the Russian Federation dated August 13, 2009 N 588n.
The duration of overtime work should not exceed 120 hours per year for each employee and four hours over two consecutive days.
When is employee consent required and when is it not?
The following have the right to refuse processing:
For whom is overtime contraindicated?
You cannot work beyond normal:
Algorithm for attracting employees to overwork
The first thing an employer needs to do is to obtain consent from the employee to work beyond the norm. It is compiled in free form.
There is no unified form for this order, so the employer draws it up independently. The order specifies:
The employee must be familiarized with the order and signed.
In the same order you can indicate payment for such work. For example, if the amount of additional payment for overtime work is established by local regulations. In addition, the parties can determine payment by agreement of the parties. The employee may choose to provide additional rest time instead of additional payment. Payment terms can also be reflected in a separate order.
Download a sample order for overtime payment
Conference order sample
Dear teachers and students of the Academy.
We bring to your attention the Order of the Rector of the Academy on holding the 56th Interuniversity Student Scientific Conference, dedicated to the 65th anniversary of Victory in the Great Patriotic War and the 200th anniversary of the birth of N. I. Pirogov, with an open competition of the TSMA for the best student scientific work on 12 nominations (sections).
In accordance with the plan of student scientific work at the academy for the 2009 - 2010 academic year
I ORDER:
- To hold the 56th Interuniversity Student Scientific Conference (hereinafter referred to as the conference) at the Academy on April 28-29, 2010, dedicated to the 65th anniversary of the Victory in the Great Patriotic War and the 200th anniversary of the birth of N. I. Pirogov, with an open competition of the TSMA for the best student scientific work in 12 nominations (sections).
- Approve the conference program (Appendix No. 1).
- The Academic Administration is to cancel on April 28, 2010 all lectures, practical and seminar classes (with the exception of practical classes for 1st year students of the International Faculty of Medical Education). Make it mandatory for students to attend one breakout session of their choice. Control over attendance at meetings within the framework of the conference is assigned to the deans of the faculties.
- Hold a plenary meeting of the conference on April 28, 2010 at 14:00 in the assembly hall of the academy.
- Conduct a “Young Scientist School” on April 29, 2010 at 10:00 in the conference hall of the academy, with its participants exempt from all types of training sessions.
- Based on the results of the departmental stage of the conference, the heads of departments (courses) will submit to the Council of Young Scientists candidates for students (residents, interns) to participate in sectional sessions by April 2010.
- Organize on April 28, 2010, as part of the conference, an exhibition of the achievements of young scientists in the foyer of the assembly hall of the academy.
- Instruct the deans of faculties, together with the Council of Young Scientists, to organize the work of sectional sessions of the conference.
- Approve the composition of the jury in sections (Appendix No. 2). Participation in scientific works of students, in which the chairman of the jury is the leader, is not allowed in sectional meetings.
- Approve the criteria for evaluating students’ scientific work, which are used by the sections’ jury (Appendix No. 3).
- Approve the form of the protocol of the jury of the sectional meeting (Appendix No. 4).
- Instruct the section jury chairmen, together with the Council of Young Scientists, to formulate programs for section meetings by April 22, 2010.
- Heads of departments (courses) take personal part in sectional and plenary sessions of the conference and send teachers responsible for organizing student scientific work in the department (course) to participate in the conference.
- To form an editorial board of the conference to prepare for publication the conference program and a collection of abstracts of students’ scientific works. A collection of abstracts of scientific works will be published at the expense of extra-budgetary funds of the Academy (Responsible - Vice-Rector for Scientific Work and Innovative Development, Associate Professor I. A. Zhmakin).
- The Council of Young Scientists to conduct a point-rating assessment of the SSS circles of the Academy departments.
- The commandants of the educational buildings Z.N. Karabanova and N.Ya. Kadach should ensure the preparation of classrooms for the conference.
- The head of the electronic equipment maintenance department, A. G. Tkachenko, will be provided with multimedia equipment, laptops and microphones for the audience in accordance with Appendix No. 1.
- The assistant of the department of hospital surgery with courses in urology and andrology, I. O. Svistunov, will provide the necessary sound equipment to the assembly hall of the academy during the plenary session of the conference.
- The head of hostel No. 4, N.P. Kalinina, will organize free accommodation for conference guests during the period from April 27 to April 29, 2010.
- Responsibility for the execution of the order should be assigned to the chairman of the Council of Young Scientists, Associate Professor S.V. Bogolyubov, the head of the department for educational work, V.A. Dmitriev, and the deans of the faculties.
- Control over the execution of the order is entrusted to the Vice-Rector for Academic Affairs, Associate Professor D.V. Kileinikov and the Vice-Rector for Scientific Work and Innovation, Associate Professor I.A. Zhmakin.
Decursive interest calculation
Corporate treasury organization
What does Kystyby mean? Dough for kystyby
Contraindications for beet juice
Weekly horoscope: Love adventures await Scorpios