Abstract

The subjects of the study are the norms of the business trip institute in the labor legislation of the Russian Federation and other acts containing the norms of labour law, which allow to identify its essential features. The author analyzes the definition of a business trip specified in article 166 of the Labor Code of the RF, its features and duration. It is noted that the maximum term of a business trip is not legally limited, so the employer has the right to send an employee on a business trip of any length. The problematic issues of providing guarantees when sending employees on business trips, as well as reimbursement of costs associated with them are considered. It should be kept in mind that Article 166 of the RF Labor Code explicitly excludes from the business trips those employees, whose permanent work is carried out by travel status or has traveling nature. Consequently, expenses incurred by employees whose work is connected with regular business trips or with the itinerant nature of work cannot be regarded as business travel expenses. There are some differences between a business trip and a business travel with the itinerant nature of work. In particular, they consist in the fact that a business trip is usually of a one-time nature, while the itinerant nature of work implies regular business trips characteristic of this type of activity. In addition, the itinerant nature of work is an evaluative category, so the employer has the right to independently decide which jobs in the organization have the itinerant nature.

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