The concept of the traveling nature of work and its design

The company often has employees who travel on official assignments. This category includes engineers performing repair functions in client offices, sales representatives traveling to negotiate the sale of goods, drivers, and couriers. According to the Labor Code of the Russian Federation, the movements of workers are divided into business trips and traveling work.

How to establish the traveling nature of an employee’s work ?

TYPES OF NATURE OF WORK IN AN EMPLOYMENT CONTRACT

Thus, given the ambiguity of the legislator’s position in determining the types of work, the conclusion suggests itself that the worker and the employer must decide for themselves what nature of the work to establish in the contract.
Of course, taking into account the above acts. In addition, the conditions defining the nature of the work must necessarily include an employment contract.
This does not mean that if the conditions are not specified, then such an agreement will not be considered concluded. However, in the event of an inspection, the employing company will face fines for violating labor laws. The director may even be disqualified for this.

List of works related to artistic images

This means the following:

• Professions related to the creation of artistic images: writer, poet, artist, composer, fashion designer.
• Professions related to copying or reproducing artistic images: actor, cutter, pianist, jeweler, florist.
• Professions related to the study of artistic images: film critic, literary critic.

CONDITIONS DETERMINING THE NATURE OF WORK IN AN EMPLOYMENT CONTRACT

In paragraph 8, part 2, article 57 of the Labor Code of the Russian Federation, among the mandatory conditions, a condition is named that determines, in necessary cases, the nature of the work (mobile, traveling, on the road, other nature of the work). It should be noted that the previous version of Article 57 of the Labor Code of the Russian Federation did not provide for such a condition either as an essential or as an additional condition of the employment contract.

The above types of work correspond to conditions that provide for the provision of certain guarantees and compensation, in particular those provided for in Art. 168.1 Labor Code of the Russian Federation. According to its provisions, employees whose permanent work is carried out on the road or have a traveling nature, as well as employees working in the field or participating in expeditionary work, are reimbursed by the employer for travel expenses associated with business trips; expenses for renting residential premises; additional expenses associated with living outside the place of permanent residence (daily allowance, field allowance); other expenses incurred by employees with the permission of the employer.

Travel reimbursement

For permanent, traveling work, there are two options for compensation.

1. Expenses for movements confirmed by documents are refunded, excluding daily allowances (Article 168 of the Labor Code of the Russian Federation). Otherwise, these amounts will not be included as expenses.
2. Cost compensation does not involve payment to the employee of expenses confirmed by him, but the payment of a fixed bonus for the traveling nature of the work, the amount of which is provided for by the LNA.

When choosing one of the options, a company must take into account not only the associated costs of taxation and insurance premiums, but also additional paperwork that increases the company’s costs indirectly through the payment of workers’ time.

Reimbursement of expenses for the traveling nature of work on official documents is more often in demand during long-term business trips of employees to other areas or outside the country.

• Transport expenses are confirmed by tickets for the type of transport used, and when traveling by personal or company car - by waybills and receipts.
• Accommodation is confirmed by a cash receipt or a strict accounting document.

Management independently decides which documents to consider to confirm that an employee is on a business trip, and whether approval is needed from management for such trips.

The introduction of an allowance for a mobile activity is applicable if the employee travels primarily within one locality (one locality). He has no costs for travel and housing in other regions or abroad of the Russian Federation, and transport costs are relatively small, their size is known (if, for example, he is in demand only for travel on public transport). The bonus is paid to an employee who performs work while simultaneously traveling during all or most of his working time.

Another option for reimbursement of expenses is allowed - combined. With this method, reimbursement of expenses for transport, rental housing and other expenses incurred by workers with the knowledge of management is carried out according to supporting documents, and daily expenses are reimbursed through an allowance (Article 168.1 of the Labor Code of the Russian Federation).

Compensation amount

The size of the bonus is not regulated by law; employers have the right to independently determine the size of the bonus, taking into account economic feasibility and recording it in the LNA.

In some industries related to river transport, road transport and roads, an additional 20% of the salary is paid; in construction, the compensation amount is 15%-20% depending on the number of days of travel.

It is assumed that the additional amount should compensate for transport, daily allowance and other possible expenses. Therefore, with such payments, those receiving them are not required to provide documents confirming expenses. This payment option facilitates document flow and does not require additional time spent on paperwork.

Taxation of travel expenses

Documented expenses for business trips are not subject to personal income tax in the form of personal income tax and insurance contributions (Letter of the Ministry of Finance of the Russian Federation No. 03-04-06/1626, 01/22/2015). There is no mandatory payment for these amounts, because the payment is of a compensatory nature and is related to the worker’s performance of duties according to his job description (Article 217 of the Tax Code of the Russian Federation).

In this case, a note about the nature of employment and payment (compensation) in the agreement, collective agreement, and internal regulations is required. Payment is not subject to personal income tax in amounts limited by internal company documents or contracts (Article 217 of the Tax Code of the Russian Federation).

Payments are exempt from insurance premiums within the limits determined by collective or labor agreements, regulatory acts of the organization (Letter of the Federal Insurance Service of the Russian Federation No. 14-03-11/08-13985 dated November 17, 2011, Federal Law No. 212 dated July 24, 2009).

Attention! The daily allowance paid for traveling employment may exceed the amount established for business trips. They are not subject to full income tax, since business trips are not recognized as business trips and are not subject to the established limit.

An enterprise is not required to have a separate structure, create it specifically and register with the tax authority in the area where its specialist with a traveling nature of employment performs the duties stipulated by the contract (Letters of the Ministry of Finance of the Russian Federation No. 03-02-07/1-50 dated 01/03/2012, No. 03- 02-07/1/18634 dated 05/24/2013). An employee’s workplace is considered equipped if the conditions necessary for the normal performance of job duties are available.

The importance of correct documentation

The company's management must pay attention to the correct execution of documents, since this determines the payments or bonuses due depending on the specific nature of the work.

In a situation where the type of activity is not noted in the employment contract, but its documentary evidence is provided, a court decision may recognize it as such.

Example

Ivan Fedorov, who worked at Stroy CJSC as a driver, filed a claim with the court for payment of debt on wages and daily allowances for the time spent on business trips.

The court found that Fedorov worked under a contract, which, in addition to work at his main place of employment, provided for the performance of labor duties in separate structures of the closed joint-stock company.

The applicant was denied reimbursement of daily allowance (Decision of the Moscow Court in case No. 33-24126, October 25, 2011).

Despite the fact that the contract does not indicate the special nature of Fedorov’s work, in fact his employment was of a traveling nature. In confirmation, waybills were accepted, according to which the employee moved daily between different points, being constantly on the move.

Constant movements between points specified in the contract, or traveling activities are not recognized as business trips (Article 166 of the Labor Code of the Russian Federation). The work of a driver of official transport does not apply to business trips; in the employment contract, Fedorov’s obligation to carry out official trips to the divisions of the company was clearly indicated.

The panel of judges did not change the decision of the regional court.

ITINERARY WORK, ON THE TRAVEL - AND OTHER TYPES - WHAT IS THE NATURE OF WORK IN AN EMPLOYMENT CONTRACT

1. The work has a traveling nature.
2. Business trips are carried out in St. Petersburg and the Leningrad region.
3. If the trip is carried out outside of St. Petersburg and the Leningrad region, it will be considered a business trip.
4. Reimbursement of expenses is carried out upon presentation of a travel document, application and documents confirming expenses.

Another difference is the fact that the workplace is almost always located outside populated areas. Traveling work is usually carried out in cities and villages . Field conditions also include the construction of roads, electrical networks, gas and pipelines .

Pros and cons for employee and employer

Alexander Yanyushkin, senior legal consultant, Legal Services Center

The general rules for sending employees on business trips are defined in Decree of the Government of the Russian Federation dated October 13, 2008 No. 749 “On the specifics of sending employees on business trips.” This regulatory legal act is mandatory for both the employer and the employee.

The procedure for performing traveling work is not regulated by a special regulatory legal act. The employer, taking into account the specifics of its activities, has the opportunity to independently determine the procedure for sending employees on business trips in accordance with the rules enshrined in the collective agreement, local acts, and employment contracts with employees.

When applying for a job, an employee must carefully familiarize himself with the procedure for performing work at a given employer that has a traveling nature: whether the territory of business trips has been established, what limits of compensation payments have been established, what reporting is provided for the results of business trips.

Natalya Tikhonenko, executive director of financial service QOOD

Each employer determines the need for traveling work independently. As a rule, such employees do not have a permanent workplace, that is, the employer saves on its equipment, but by law he still must compensate for many expenses.

Unlike business trips, there is no need to issue separate orders for each trip of employees with a traveling nature of work. For such employees, the employer may provide a simplified procedure for reporting travel and movements - for example, once a week or a month.

In addition to mandatory compensation, the employer may provide a bonus to the employee’s salary for the special nature of the work. Its size can be determined by a collective agreement, a local regulatory act or an employment contract (Part 1 of Article 129, Article 149 of the Labor Code of the Russian Federation). However, in practice, a courier or sales representative can hardly count on such a premium.

NATURE OF WORK IN AN EMPLOYMENT CONTRACT (TYPES)

The essence of the “other” nature of the work in the employment contract is not disclosed by the Labor Code. This category includes the nature of work that is not provided for in the previous paragraphs, but which has features when performing a labor function. For example, this type of work could be work from home or field work, which is typical for geologists and surveyors.

For an employee with the nature of the work in the employment contract “on the road”, in contrast to the traveling nature, there is no opportunity to return home at the end of the working day. With this nature of work, long periods of travel are a must. Often, work on the road is performed by flight attendants, pilots, conductors, water transport captains, and truck drivers. This type of work is typical for workers in the transport sector.

List of types of work that are aimed at other people

These include:

• Education and training: teacher, kindergarten teacher, nanny, instructor, industrial training master, lecturer.
• Team management: director, master, coach, entertainer, wedding host.
• Management of an artistic group: director, conductor.
• Trade and service: seller, bartender, waiter, flight attendant, tour guide, manager, hairdresser.
• Medical services: pediatrician, dentist, speech therapist, psychologist, nurse, surgeon.
• Helping people: social worker.

NATURE OF WORK IN THE EMPLOYMENT CONTRACT

This means that when drawing up an agreement, there are two ways: in the first, a clear address is indicated, and then the position and regulations of labor functions, after which the work is formalized as usual. If any of this cannot be stated specifically, then a mention is made of the nature of the work. This is a mandatory condition - it is impossible not to indicate the exact place of work, and at the same time not to indicate its special nature, which makes this indication impossible.

The costs that the employee incurs due to the nature of the work must be reimbursed by the employer. An exception will be cases when he is provided with official transport for movement, but even then it will be necessary to make an additional payment for the time on the road. This is usually an increase to the rate of approximately 20-40%, stipulated in the contract.

The importance of work in human life

Labor activity distinguishes a person from an animal. Labor arose as a necessity to maintain human existence, but nowadays its significance in human life is considered much more broadly. In the process of work, people communicate with each other and form social groups. In this case, work performs a communicative function and helps a person satisfy his need for communication.

Every person can choose a profession that suits his inclinations and abilities. And if the profession is chosen successfully, a person receives great satisfaction from his work. In this case, work becomes a need, the basis for a person’s self-expression and self-affirmation.

In order to help a young person choose a profession, it is necessary to give him the most complete information about the types of activities.

TYPES OF EMPLOYMENT CONTRACT ACCORDING TO THE NATURE OF THE WORK PERFORMED

When recruiting is organized, the conclusion of the TD in writing is mandatory. Organized recruitment refers to the recruitment of personnel through specialized bodies that carry out labor mediation between citizens who want to get a new job and enterprises that need personnel. Such bodies are employment authorities.

Employment contracts differ from each other according to various criteria. It should be noted that employment contracts may simultaneously differ from each other in form, duration, content and subjects (for example, a contract). It should be taken into account that labor legislation does not apply to relations relating to service in the bodies of the Ministry of Internal Affairs of Ukraine and service by military personnel.

Classification of documentation

What types of employment contracts are there?

• urgent>;
• drawn up for an indefinite period.

Urgent is drawn up on the basis of Article 59 for the following terms:

• for the period of absence of the main person performing official duties, who must begin his official functions after a fixed period of time and who retains his rights;
• for a temporary period (no more than two months);
• for a season;
• when traveling abroad.

When completing documentation, you must indicate a certain service form in your personal card for a fixed-term employment contract.

Applying Article 58 for an indefinite period is in the case of:

• without specifying the time of completion of the contract;
• for a reason when the document was not terminated after the expiration of the term by either party to the fixed-term contract;
• when concluding a fixed-term contract without having grounds established in court.

HOW TO SPECIFY THE PLACE OF WORK IN AN EMPLOYMENT CONTRACT DURING THE TRAVELING NATURE OF THE WORK

When drawing up an employment contract, it is paramount to pay attention to the requirements and norms that are specified in the Labor Code of the Russian Federation. Thus, the fifty-seventh article of the Labor Code of the Russian Federation (on the content of an employment contract) states that when drawing up an employment contract, the traveling nature of the work must be included in the document.

The organization itself has the right, through its local regulations, to approve this nature of work for other positions (for example, a courier manager who sells products while traveling). You can also arrange a similar type of work for equipment installation specialists, insurance agents, etc.

General provisions

In resolving disputes related to labor activity, it is necessary to use exclusively the provisions of the law, namely the Labor Code of the Russian Federation. In it you can find answers to many topics of interest.

What is the nature of the work in the employment contract:

This is the main classification.

This classification is presented in Article 57 of the Labor Code. It is possible to specify the nature of the work in the contract (fixed-term or open-ended) between the employee and the employer, but the Labor Code does not contain detailed wording and examples of different types of work. Therefore, the characteristic is often indicated either by a joint decision of the employee and the employer, or is indicated according to the preferences of the employer. Other regulations may also be used to help determine the nature of the work.

The Labor Code also contains another classification of work by nature:

1. Home-based.
2. Seasonal.
3. Temporary.
4. Public service.
5. For an individual.
6. At the main place.
7. At the same time.

This classification is no less important than the previous one for concluding an employment contract and determining the length of the working day, the number of days off, the availability of vacation and payment of vacation pay, and the presence/absence of government subsidies.

Correctly formatted description

Any document requires proper execution and the availability of appropriate details. The main points important for the design of the characteristics are as follows.

1. To write this document, use the official letterhead of the organization or a sheet of standard A4 format. For external characteristics, a form is preferable, but if it is not available, then the details of the organization must be indicated.
2. The text is presented in the third person, using the present or past tense (for example, “the employee corresponds to ..., has” or “the employee had ..., performed”).
3. The first word of the document is its title “Characteristics”, then you should write to whom it is given (full name without abbreviations and the position of the employee).
4. The volume of text is not limited; in practice, it rarely exceeds one printed page.
5. At the end of the text, standard information about the place of provision is written, or it is indicated that the reference can be presented at the place of request.
6. The signatories are responsible for the accuracy of the information in the description. The signature of the head of the organization is sufficient; a visa from the head of the human resources department and the immediate superior of the person being characterized is desirable. Signatures must be deciphered (last name and initials).

NOTE! In order for the characteristic to gain the force of a legal document, it must be dated, endorsed by management and certified with the round seal of the enterprise.

Contents of the characteristics: necessity and sufficiency

The difference in writing internal and external characteristics is based on the fact that in the first case it is initially known where exactly the employee works and where the characteristics will be provided. Therefore, in a document “for internal use” this information can be omitted, but the employee’s working and creative potential can be more fully revealed.

In the external description, it is necessary to indicate all the personal data of the employee as completely as possible, and only with his written consent to their processing and use, as required by law (Article 88 of the Labor Code of the Russian Federation).

Before composing the text of the description, determine the purpose of its presentation: this will help to correctly select the facts for presentation.

Typically, a characteristic can be meaningfully divided into several blocks:

1. Heading,
2. Questionnaire,
3. Labor activity,
4. Personal qualities,
5. Conclusion.

The title and conclusion refer to the design of the characteristic. Let's consider the remaining points in more detail.

Questionnaire

In the first paragraph, you need to briefly describe the official data about the person: indicate his year of birth, list the educational institutions he graduated from, clarify his specialty, and also, if there are academic degrees and titles. In this paragraph, it is enough to use only the last name with initials, since the full name has already been indicated in the heading part.

Labor activity

The description of an employee’s career path can be either complete or limited to work in a given organization. It is important to indicate:

• what position you were hired for;
• indicators of career growth (in what year, what positions were held successively);
• information about receiving additional education, advanced training, taking courses, etc.;
• assessment of work results (which projects he took part in, what he led, what he managed to accomplish independently, etc.);
• achievements (successes and rewards or, conversely, failures and reproaches);
• It is worth listing all awards and penalties.

Personal qualities

One of the most important sections of the document, because if work activity can be assessed objectively (by the presence of results, absence of disciplinary sanctions, etc.), then the characteristics of an individual depend entirely on the way it is presented. This section is especially important for external characteristics, because third-party organizations are interested, first of all, in the “psychological portrait” of a person, and not in his work achievements. Here is a plan for a detailed description of the employee’s personality; if necessary, you can select the necessary points and limit yourself to them.

• The general impression formed about the person during the time of cooperation with him;
• the employer’s opinion about the abilities demonstrated by the employee and his potential;
• recommendations on the use of identified qualities;
• approximate psychological traits of the employee’s personality;
• assessment of sociability, conflict, tolerance;
• conclusions regarding discipline, responsibility, honesty;
• degree of acceptance of the employee by the team;
• information about weaknesses in the employee’s character;
• prediction of behavior in certain situations, characteristics important for the addressee;
• other facts that the employer deems necessary to highlight.

External characteristics

Official documents that will be provided to authorities other than the enterprise can be issued at the request of the employee himself or directly at the request of the authorities themselves.

1. Characteristics are compiled at the request of the employee An employee of an enterprise may need feedback from management for the following purposes:
   • admission to a higher educational institution;

   issuance of permits;

2. taking out a loan;
3. completion of military service;
4. various relationships with law enforcement, municipal and other government agencies.

ATTENTION! When the purpose of writing a characteristic and the place where it is presented is known exactly, it is easier to focus on information of a certain type. For example, to obtain a loan, production indicators are not as important as discipline, responsibility, commitment of the employee, etc. In practice, most often the specification indicates “For presentation at the place of requirement,” which means it should be universal in nature.

5. A character reference is drawn up at the request of a third party. Officials, government agencies, lawyers, etc. can submit a request to an enterprise to provide a character reference for an employee - this usually happens if an employee of the enterprise commits any offenses or if he is suspected of something.
   IMPORTANT INFORMATION! The third-party request does not always clearly define what type of information about the employee is required. Therefore, it is better to draw up a description using the basic templates recommended for such documents.