Definition
A business trip (komandirovka) is travel by an employee, on the employer's instructions and for a set period, to carry out a work assignment away from their permanent place of work (Art. 166 of the Labour Code).
The basics
The basics
Before dealing with reports and receipts, it helps to understand what a business trip is in legal terms and what rights an employee has while travelling. The main rules are set out in Articles 166–168 of the Labour Code of the Russian Federation, with details in the Regulation on the specifics of sending employees on business trips and in the employer's internal documents.
The law sets the framework, but the specific amounts and procedures are almost always decided by the employer. That makes your organisation's business travel policy as important as the Labour Code.
In this section we summarise the general rules of Russian federal law and do not analyse individual cases. We only quote figures stated directly in the law. Check the procedure that applies to you in your employer's collective agreement or internal policy. Other countries have their own rules.
What a business trip is
Six key concepts behind any work-related trip.
Guarantees
During a business trip the employee keeps their job (position) and average earnings, and travel-related expenses are reimbursed (Art. 167 of the Labour Code).
Reimbursable expenses
The employer reimburses travel, rented accommodation, additional costs of living away from home, and other expenses incurred with its permission (Art. 168 of the Labour Code).
Per diems
The additional costs of living away from home are commonly called per diems (sutochnye). The employer sets their amount; the Tax Code only defines the limit exempt from personal income tax.
Length of the trip
The employer sets the length of the trip. The actual length is proven by travel documents, or, when travelling by personal or company vehicle, by an internal memo with supporting documents.
Employer's internal policy
The procedure and amounts of reimbursement are set by a collective agreement or an internal policy. Usually this is a business travel policy — ask to be shown it.
Related sections
- Documents and procedures
Which documents prove travel, accommodation and other expenses; whether a travel certificate and assignment are needed; why bought “receipts” are risky.
- Practical guides
Step-by-step guides: what to do before the trip, on the road, at the hotel and after returning; how to prepare an expense report and check a receipt.
- Glossary
A glossary of terms on business trips, expense documents and taxes: from per diems and the expense report to cash registers and the tourist tax.
Sources
- Labour Code of the Russian Federation (Arts. 166–168)
- Russian Government Decree No. 749 of 13 October 2008
- Russian Government Decree No. 1595 of 29 December 2014
- Tax Code of the Russian Federation (Art. 217(3))
Information is based on the Labour Code and Tax Code of the Russian Federation, Russian Government decrees and materials of the Federal Tax Service of Russia. Rules change, so check the current version in official sources and the procedure adopted by your employer. Rules in other countries differ.