How to arrange a part-time business trip. Part-time worker at the enterprise: business trips

Average earnings for internal part-time workers For internal part-time workers, the current legislation does not provide for a special procedure for registering and maintaining average earnings for the period of a business trip. However, labor legislation does not prohibit the application of the rules regarding external part-time work while maintaining the average earnings of an internal part-time employee. Average earnings for an internal part-time worker Calculation of the average earnings saved during the business trip is made in accordance with the norms of Art. 139 of the Labor Code and the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as the Regulations on Average Earnings). The general rule for all cases of maintaining the average earnings of an internal part-time worker is that the calculation is made separately for each position (employment contract) (clause

Internal part-time work and business trips: employee benefits

In these cases, the employer releases the employee from his main job for the period of performance of state or public duties.” In accordance with Art. 155 of the Labor Code of the Russian Federation, in case of failure to comply with labor standards or failure to fulfill labor (official) duties, the employee is paid in an amount not lower than his average salary, calculated in proportion to the time actually not worked due to the fault of the employer. By making a decision to send an employee on a business trip for one (main) position, the employer simultaneously deprives the employee of the opportunity to fulfill the work standard (job responsibilities) for the combined position. In other words, failure to comply with labor standards (failure to fulfill official duties) for combined work in the situation under consideration was due to the fault of the employer.

Part-time business trip

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Thus, having changed the employee’s work schedule for the period of the business trip, we come to the following payment breakdown at the main place of work: - for the time during which the employee was completely deprived of the opportunity to perform his job duties at the main job (the first 4 hours a day), in accordance with Part 1 of Article 155 of the Labor Code of the Russian Federation, average earnings are maintained; - during the time during which the employee performs duties in another (lower paid) position for 4 hours a day, he retains the average earnings at his main place of work on the basis of Part 4 of Article 72.2 of the Labor Code of the Russian Federation. Example. At LLC Isabella, A. R. Vinogradov works as a financial director with a salary of 40,000 rubles. in a five-day work week, 8 hours a day.

Business trips and internal part-time work

Then this coefficient must be applied to payments subject to adjustment, that is, salary and those additional payments and allowances, the amount of which directly depends on the salary (paragraphs 6 and 7 of paragraph 16 of the Regulations on Average Earnings). In our case, the amount of the bonus for an academic degree is set as a percentage of the salary, so an increasing factor is applied to it. Since salaries in the company increased within the billing period, all payments must be increased by a factor of 1.25 from the beginning of the billing period to the month of the increase (para.
2 clause 16 of the Regulations on average earnings). We calculate the amount of payments We will adjust the payments accrued to the employee for the main position in the period from July 1 to December 31, 2013. As a result, we find that not 396,000 rubles should be included in the accounted payments for these six months. [(RUB 60,000 + RUB 6,000) × 6 months. ], and 495,000 rub. [(60,000 rub. + 6,000 rub.) × 1.25 × 6 months].

Procedure for paying average earnings to a part-time worker on a business trip, calculation example

Payment for part-time workers is made in proportion to the time actually worked, depending on output or on other conditions determined by the employment contract. According to Art. 166 of the Labor Code of the Russian Federation, a business trip is a trip of an employee by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work. Accordingly, when an employee is sent on a business trip to work in his main position, the employee will not be able to perform the job duties of an internal part-time worker during the period of the business trip. reason depending on the employer (order of secondment for the main position). According to Art.

Average earnings for a seconded part-time worker (Sventikhovskaya O.V.)

There should be no doubt about whether it is possible to send an employee combining two positions on a business trip, since the basic labor law and the Business Travel Regulations do not provide for any restrictions. It is prohibited to travel on business:

• pregnant women;
• employees under 18 years of age;
• during the period of student leave.

Written consent is required when traveling:

• women on leave to care for children 3 years old and younger;
• employees with disabled children;
• workers caring for a sick family member (if there is a medical certificate).

Example: Ivanova I.M., manager of the sales department of Lyubava LLC, is on leave to care for her son until he reaches the age of three. At the same time, she continues her activities at Dobrynya LLC as an internal part-time employee as an advertising specialist.

Payment for a part-time business trip

Note. If an employee was on vacation or sick during the billing period, the days of absence would be excluded from the billing period, and the amounts accrued during this time were not taken into account when calculating average earnings (clauses “a” and “b”, paragraph 5 of the Regulations on Average Earnings). Solution. For which position is the average salary retained during a business trip? The average salary for an employee is retained for the main position (actuary). Since the employee is sent on a business trip only for his main position, we calculate the average earnings using information about earnings and time worked for this position. In this case, the employee’s average earnings are formed by the sum of the official salary and the allowance for an academic degree.

It is included in the calculation of average earnings in full (Part 1, Article 139 of the Labor Code of the Russian Federation, paragraphs “a” and “k”, paragraph.

Important

Accordingly, the average earnings for five days of a business trip will be 19,959.7 rubles. (RUB 3,991.94 x 5 working days). Note. Adjustment of average earningsThe procedure for calculating average earnings taking into account the increasing coefficient depends on when the salaries were increased. In our example, this happened within the billing period.

But if salaries were increased: - after the expiration of the billing period, but before the date the employee is sent on a business trip, the average salary itself would have to be adjusted by the increasing factor (paragraph 3, clause 16 of the Regulations on average earnings); - during the period the employee is on a business trip - average earnings would need to be adjusted from the moment the salary was increased (paragraph 4 p.
Labor Code of the Russian Federation, that is, an employment contract concluded for an indefinite period with a person working part-time, may be terminated in the event of hiring an employee for whom this work will be the main one, about which the employer warns the specified person in writing no less than two weeks before termination of the employment contract. The dismissal procedure also includes payment of the final payment, including compensation for unused vacation days (Article 287 of the Labor Code of the Russian Federation), closure of the card in Form N T-2. That is, in fact, after completing this procedure, a specific employee with a specific personnel number in a given organization is not listed as a part-time worker.

During a business trip, an employee working part-time retains the average salary from the employer who sent him on a business trip.
Federal Law dated December 6, 2011 N 402-FZ “On Accounting” forms of primary accounting documents are approved by the head of an economic entity upon the recommendation of the official charged with maintaining accounting records. The forms of primary accounting documents for public sector organizations are established in accordance with the budget legislation of the Russian Federation. Moreover, each primary accounting document must contain all the mandatory details established by Part.

2 tbsp. 9 of Federal Law N 402-FZ. Thus, when an employee working part-time is dismissed, the employment contract is terminated on the same grounds as if he worked at his main place of work, as well as on the grounds provided for in Art.

Payment for both travel expenses and the average salary saved during absence is made by the sending party. Traveling to the main place and part-time at the same time It may happen that business trips from two organizations may coincide in time. This is a great opportunity for employers to “save” on travel expenses.

After all, you can agree and distribute among yourself the costs of travel, accommodation and daily allowances. It will not be superfluous to know that the daily allowance is over 700 rubles. are taxed. And if two organizations divide the daily allowance, then personal income tax will not be paid.

The average salary remains the same in both organizations. What difficulties may arise? When traveling from two organizations, difficulties may arise in determining the time worked. After all, the work of a part-time worker cannot last more than 4 hours a day (Article 284 of the Labor Code of the Russian Federation).

Instructions

Work performed part-time for the same employer with whom the contract for the main job is concluded is called internal part-time work. If a part-time employment contract is signed with another employer, then this is an external part-time job.

The Labor Code of the Russian Federation does not provide for circumstances under which a part-time worker cannot be sent on business trips. Therefore, internal and external combinations are not an obstacle to sending an employee on a business trip.

In case of internal part-time work, two personal cards are issued for the employee, a personnel number is assigned for each position (main job and part-time job), and salaries, vacation pay and other payments are calculated separately for each position.

If an internal part-time worker is sent to perform work that is related only to his secondary specialty, then a travel certificate is issued for the part-time worker. In the official assignment for sending on a business trip and the travel certificate, the part-time position and the corresponding personnel number are prescribed.

In the event that an employee accepted on a part-time basis is sent on a business trip simultaneously for his main job and part-time work, the employer has the right to issue two business trips and official assignments for the employee for both positions with the same time of departure/arrival, at the same time. same place. For each profession, a separate order (instruction) is issued to send an employee on a business trip. In this case, in the time sheet, the letter code for the trip accounting “K” is entered for two positions.

An employee employed by an external part-time worker may also be sent on a business trip by order of the employer to carry out an official assignment outside the place of permanent work. In this case, a business trip for a part-time worker is formalized in the usual way according to the unified form No. T-10 and is accompanied by the execution of a work assignment, an order (instruction) to send the employee on a business trip. However, in this situation, a trip to carry out a business assignment must be agreed upon with the employer at the place of main work.

A business trip is formalized in the same way if he is simultaneously sent by different employers to perform tasks corresponding to job functions, both at the main and at the combined place of work. Expenses that are reimbursed when reporting for business trips are distributed among the sending employers by agreement between them.

From time to time, an employer needs to send one or another employee on a business trip (hereinafter referred to as a business trip). Part-time workers are no exception. Let's figure out what are the specifics of sending an employee working in an organization on an external part-time basis on a business trip.

Guarantees for external part-time workers during business trips

External part-time workers are provided with the same guarantees and compensations as main employees, including when sent on a business trip<*> .

On a note
For employees combining work with training, the guarantees and compensation provided in this regard are provided only at their main place of work<*> .

Yes, employer not entitled send part-time workers on business trips<*> :

— pregnant women;

- women with children under three years of age;

- fathers raising children under three years of age without a mother (due to her death, deprivation of parental rights, long-term stay in a medical institution - more than a month, and other reasons);

- guardians (trustees) of children under three years of age.

Note!
The persons listed above cannot be sent on business trips, even if they agree to this or have initiated the trip themselves.

Employers can send some external part-time workers on a business trip only with their consent . These include<*> :

- women with children aged from three to fourteen years (disabled children - up to eighteen years);

- working fathers raising children aged from three to fourteen years (disabled children up to eighteen years old) without a mother (due to her death, deprivation of parental rights, long-term - more than a month stay in a medical institution and other reasons);

- guardians (trustees) of children aged from three to fourteen years (disabled children - up to eighteen years);

— disabled people, regardless of disability group;

— workers sent on a business trip for a period of more than 30 days.

Moreover, for the first three categories of employees, the consent form must be written . As for the last two, the form of consent for them is not specified in the legislation. To avoid conflict situations, it is advisable for the employer to obtain from them written agreement.

External part-time workers are retained<*> :

- Place of work, position);

- salary for the entire duration of the business trip, but not lower than the average earnings for all working days of the week according to the schedule of the part-time job.

Travel expenses for part-time workers are reimbursed on a general basis<*> .

Features of sending an external part-time worker on a business trip

The legislation (TC, Instruction No. 35 and Regulation No. 274) does not provide for separate regulation of issues of sending part-time workers on business trips, including external ones. This allows us to conclude that the legislation established for them applies general order .

It should be noted that most often no problems arise with the secondment of an internal part-time worker. Indeed, in this situation, both the main employer and the part-time employer are one organization. By sending an employee on a business trip to a part-time job (hereinafter referred to as a part-time business trip), she actually authorizes his absence from another job.

At the same time, sending an external part-time worker on a business trip has a number of nuances, since another organization is also involved - the employer at the main place of work. Let's talk about this in more detail.

Let us remind you that part-time work is performed in your free time from your main job.<*>. Therefore, sending an external part-time worker on a business trip during this period does not cause any difficulties. For example, at the main place of work, an employee works part-time for three working days (Monday - Wednesday), and goes on a part-time business trip on Thursday and Friday.

Note!
To send an external part-time worker on a business trip, you do not need to obtain the consent of the employer at the main place of work.

But in practice, it happens that an external part-time worker is sent on a business trip at a time when he needs to be at his main job. However, part-time business trips grounds for release employee from performing his duties at his main place of work is not . In such a situation, the employee needs to take measures to relieve him from performing work duties at his main place of work for the period of the business trip.

In practice, several options are used to resolve this situation.

For example, an employee may contact the employer at his main place of work with a statement containing a request to provide him with short-term leave without pay <*> .

Example of statement wording:
“Please grant me a short-term leave without pay lasting three calendar days from 06/25/2018 to 06/27/2018 for a business trip to Brest, on which I am going to my part-time job at Romashka LLC.”

However, sending an employee on a part-time business trip does not oblige the employer at the place of his main job to provide such leave. As a general rule, the employer independently assesses the validity of the reasons for granting leave.<*>. In this regard, the decision whether to provide the employee with leave or not is also made by the employer.

Note!
For some employees, the employer is obliged, at their request, to provide short-term leave without pay for up to 14 calendar days.<*> . However, part-time workers are not mentioned among these workers. At the same time, the collective bargaining agreement may define other categories of workers to whom the employer is obliged to provide such leave.<*> . For example, a collective agreement can stipulate that the employer provides an employee working on a part-time basis in another organization, at his request, with a short-term leave without pay for up to 14 calendar days for the duration of his part-time business trip. In this case, the employer will not be able to refuse the employee.

In addition to the above option, you can get “exemption” from your main job by agreeing with the employer at this place of work on granting part of the labor leave in the number of calendar days required for the employee to travel.

On a note
The order of granting labor leaves is established by the labor leave schedule<*> . As a general rule, labor leave, by agreement between the employee and the employer, can be divided into two parts. At the same time, the collective agreement or agreement may stipulate that labor leave can be divided into three or more parts. In this case, one part must be at least 14 calendar days<*> .

The law allows you to postpone vacation (part of it) at the request of the employee. To do this, an appropriate agreement must be reached between him and the employer.<*> .

It is quite likely that the employer at the main place of work will refuse to provide the employee with a short-term or part of the leave. In this case, the employee is faced with a choice: not to go to his main job and go on a part-time business trip, or refuse the business trip.

In the first case, the employee’s absence from work may be regarded by the employer as absenteeism without good reason. After all, it is the employer who evaluates whether the reason why the employee did not come to work is valid. And he may consider that absence from his main place of work due to a part-time business trip is not such. For absenteeism, an employee faces dismissal<*> .

Note!
If, in the situation under consideration, the employer decides to dismiss the employee for absenteeism without good reason, the latter has the right to go to court and challenge this decision. If the dismissal is declared illegal, the employee is subject to reinstatement and payment of average earnings for the period of forced absence. <*> .

As for canceling a business trip, there are options. It all depends on what category of employees the external part-time worker belongs to. If he is a person who can go on a business trip only with his consent, then the external part-time worker has the right to refuse the trip without any consequences.

If the employer has the right to send an employee on a business trip without his consent, then it is advisable for the external part-time worker not only to refuse the trip, but to inform the employer at the place of part-time work about the impossibility of going on a business trip due to the refusal of the employer at the main place of work to release him from work for this term. In this case, it is advisable for the employer at the part-time job to make sure that this is the reason by asking the employee to submit an application for leave with a negative manager visa.

However, for refusal to travel, the employer at the place of part-time work can still bring the employee to disciplinary action<*>. At the same time, it should be noted that, firstly, the very concept of part-time work presupposes work, including business trips, in free time from the main job<*>. Secondly, it is necessary to keep in mind that the legislation includes refusal to without good reason from a business trip<*>. And the refusal of the employer at the main place of work to release the employee from performing duties at the main job, in our opinion, is a valid reason. If the employer at a part-time job decides to apply a disciplinary sanction to an external part-time worker, the latter will have the right to challenge his decision in court.

On a note
To avoid difficulties, employers, in our opinion, should avoid hiring external part-time workers for work related to business trips.

In addition to the considered methods of releasing an external part-time worker from performing duties at the main place of work, you can use, in particular, the following:

- in agreement with the employer change the work schedule (shift) by postponing working days during the business trip . This is possible, in particular, during shift work;

- negotiate with the employer on the establishment of part-time work in the form of a part-time working week so that the period of the part-time business trip includes non-working days at the main job.

On a note
Part-time work can be set for a definite or indefinite period<*> . In this case, the will to introduce part-time work must come from the employee. That is, he needs to contact the employer with an application, indicating the specific date for introducing a part-time working week, as well as the reasons why he is making such a request to the employer. The transition to part-time work during the period of employment is formalized by order (instruction)<*> .

Recently, citizens began to work at two enterprises at the same time. You should immediately discuss a possible combination with your employers in order to avoid problems in the future. The management of organizations that have such employees have the right to send them on business trips if this is agreed upon during employment.

There are no restrictions in the legislative framework regarding such matters. The only thing that is required is to prepare the necessary documents to present at the second place of work, so that the absences can be officially entered into the exit report card.

The only thing that is provided by law is that you cannot go on a business trip of any duration in two cases:

• Pregnancy;
• Discipleship.

How to arrange a business trip for an employee if he is a part-time worker?

A part-time business trip other than the main place of work is permissible if all the necessary factors are taken into account:

• Permission from management from the main place of work (appropriate written confirmation);
• At the main place of work, the part-time worker is required to submit a certificate confirming the need to leave;
• A copy of orders from the combination for the main job;
• An employee’s application for a copy of the order, which must be submitted no later than 3 days.

At the main place of work, an employee may be refused even after providing all the necessary documents. In this case, confirmation of the manager’s refusal to leave work is required (a corresponding letter). Also, a part-time employee writes an application at his main place for leave of his own free will, but he himself will not be able to refuse it. Only a complete refusal to grant leave provides this opportunity, but this requires a written refusal from the manager.

Business trip for a part-time employee

The business trip of an internal part-time worker to the main place of work should not interfere with activities or the production process. Internal part-time work is a very convenient solution to many problems, since the employee works only for one company, in different positions. In this case, there will be no interference with the regime and disruption of the work process within the organization.

It is prohibited to leave the following categories, and this is stipulated in the Labor Code:

• If a woman is pregnant;
• The employee undergoes additional training and attends the session (there is a confirmation document, namely a call to the session);
• Has not reached the age of majority.

In order for the departure to be formalized properly, it is necessary to obtain the employee’s consent, always in writing. Categories of persons who must provide such consent:

• If a woman is raising a child less than 3 years old;
• A man raising a child under 3 years old on his own;
• The employee has a disabled child;
• The employee provides care for a family member in need of essential care.

Each point must be documented.

How to calculate part-time business trips?

Taken into account:

• Salary and salary (piece rates);
• Earned wages, which are calculated either as a percentage or as a commission;
• Maintenance in cash equivalent, which is paid to a municipal employee for a period;
• Average for the past year (all months of the year are considered);
• Additional payments (qualification, length of service, part-time work, bonuses).

Payment for internal business trips

Payment depends on the position for which the specialist is sent away: in the main specialty or one that is part-time. But in any case, it should be calculated using the average earnings formula, excluding weekends.

Provided that the employee is posted and will not perform his duties in the second specialty at the place of arrival, then the average earnings are calculated only for the one for which he was posted. The salary of a combined position is considered as vacation. Wages will not be maintained. In essence, it turns out to be a calculation between two different people.

Business trips part-time and at the main place of work

The differences between business trips at the main place of work and at the combined place are:

• The management of an enterprise where the employee is the main employee can always refuse to grant vacations or not give permission for business trips. In combination, the head of the organization will no longer be able to do this, since the specialist is not his main employee;
• Since it is allowed to work no more than 4 hours per day in a combined position, and a business trip is required, written consent must be obtained.

Business trips of external part-time workers not at the main place of work

For a business trip, namely when traveling for the needs of the organization (if this does not apply to the place of work where the employee is considered the main specialist), It is best for a part-time worker to write an application for free leave indicating the reason — combined business trip. But even here the management may refuse.

Therefore, when planning trips, it is better to agree in advance on the days and months when the part-time worker will be on vacation at his main place of work. This will make things easier when you go on a business trip.

Internal part-time work is not an obstacle to sending an employee on a business trip. But there are some difficulties.

An employee sent on a business trip as part of an employment contract for part-time work will not be able to perform the job function defined by the main employment contract. Consequently, for the time not worked due to a business trip, he will not receive wages for his main position.

When working part-time, the duration of working hours should not exceed half of the monthly working hours. That is, the employee will not be able to perform job duties at a part-time job for a time exceeding 20 hours a week, four hours a day.

An internal part-time worker can work full-time (shift) only on days when he is free from performing work duties at his main place of work (Part 1 of Article 284 of the Labor Code of the Russian Federation).

During the period of a business trip, a part-time employee is exempt from performing labor duties at the main place of work, which means that he can perform a business trip assignment during a full working day.

Obviously, in this case, the part-time worker will perform a business trip outside of 4 working hours - during the time designated by the part-time work schedule for rest.

When an external part-time employee is sent on a business trip, the solution to all problems arising due to discrepancies in schedules and working hours in different organizations is assigned to him. As a rule, during the period of absence from his main job, he takes leave without pay (Article 128 of the Labor Code of the Russian Federation).

If an internal part-time employee is sent on a business trip, the employer is obliged to compensate him for all losses arising in this case.

Let's look at what it can do.

Maintaining earnings from two positions

If an employee is sent on a business trip only for part-time work, the employer is obliged to maintain his average earnings only for this position, because the law does not provide for the calculation of wages for the period when the employee does not perform job duties. However, in all cases when an employee is deprived of the opportunity to be at the workplace and (or) perform his labor (official) duties due to the fault (in our case, on the initiative) of the employer, his average earnings are also retained as a guarantee. This conclusion follows from Part 1 of Article 165 of the Labor Code of the Russian Federation.

Failure to perform work due to the fault of the employer

Business trips to all places of work

If an employee is sent on a business trip simultaneously for his main job and part-time work, the average salary is maintained for both positions on the basis of Article 167 of the Labor Code of the Russian Federation and paragraph 2 of clause 9 of the Regulations on the specifics of sending employees on business trips, approved by the Decree of the Government of the Russian Federation dated 13.10. .2008 No. 749 (hereinafter referred to as the Regulations on Business Travel).

The employer has the right to arrange two business trips for one employee at the same time and to the same place with tasks for both positions. In this case, the job assignment must be drawn up for each position separately. The employee will be required to submit separate reports on the performance of each task. And travel expenses - travel, renting accommodation, daily allowance, etc. - will be reimbursed by the employer to the employee in a single amount.

Part-timer's holiday

Work time is recorded in a timesheet using form No. T-12 or T-13, forms approved by Resolution No. 1.

While the employee is working for his employer

Information about the length of time worked in part-time work and the main job is reflected in the time sheet separately. In the appropriate cells, the employer enters the letter code I or digital 01, as well as information about the time actually worked.

During a business trip

The choice of code for the report card depends on the method in which it was decided to register the absence of an employee for his main position.

Two business trips. The period of simultaneous presence of a part-time worker on two business trips is noted in the time sheet separately for each position with the letter code K or digital code 06. However, the number of hours worked is not recorded.

A business trip for a part-time worker is only to one place of work, to another place of work - failure to fulfill official duties through the fault of the employer. The code for time not worked through the fault of the employer is not established by Resolution No. 1. It will have to be introduced by a separate order. This can be a combination of letters - BP, numbers - 38 or any other options. The main thing is to establish a correspondence between this code and the procedure for paying for the time indicated by it.

To perform a business trip - 8 hours a day. To solve the problem of the discrepancy between the usual 4-hour work schedule and the 8-hour work schedule of a part-time worker on a business trip, you can change the internal part-time work schedule for the period of the business trip - set its duration to within 8 hours a day.

In general, establishing a special work schedule for the period of a business trip, including additional hours, would mean that the employee would work during the time that is intended for rest. This involves paying for overtime hours at an increased rate in accordance with the article or the Labor Code of the Russian Federation (clause 5 of the Regulations on Business Travel).

In our case, additional payment can be avoided. On what basis? Let's figure it out.

So, the new work schedule while the part-time business trip lasts is 8 hours a day. But these 8 hours do not apply to just one position. The first 4 hours are the time of work provided in exchange for deprivation of the opportunity to perform basic work. The next 4 hours correspond to the regular part-time work schedule (they do not require additional payment).

Thus, by changing the work schedule while the part-time worker is on a business trip, we arrive at the following pay schedule at the main place of work:

During the time during which the employee was completely deprived of the opportunity to perform his job duties in basic work (the first 4 hours a day), in accordance with Part 1 of Article 155 of the Labor Code of the Russian Federation, the average earnings are maintained;

During the time during which the employee performs duties in another (lower paid) position for 4 hours a day, he is retained the average earnings at his main place of work on the basis of Part 4 of Article 72.2 of the Labor Code of the Russian Federation.

Example
At Isabella LLC A.R. Vinogradov works as a financial director with a salary of 40,000 rubles. in a five-day work week, 8 hours a day. From July 16, 2013, the organization entered into an employment contract with him to work as a translator from Chinese on an internal part-time basis in a five-day work week, 4 hours a day. The translator's salary is 20,000 rubles. It is paid if the employee performs the full work standard - 40 hours a week. In our case, accrual is made in proportion to the time actually worked (20 hours per week).

From January 21 to January 31, 2014 A.R. Vinogradov was on a business trip to participate in negotiations with Chinese partners. The secondee had no assignments for his main position. The travel order states that the task of A.R. Vinogradov must perform within 8 hours on weekdays corresponding to his time schedule. In this case, it is considered that 4 hours a day are worked towards the time spent on the main position. It is necessary to determine the amount of accruals to the employee for January 2014 for both positions if the following data is known.

Table Accounted payments and days worked

Month of the billing period in 2013	By position of financial director		As a Chinese translator
	Amount of days	Payment amount (RUB)	Number of hours	Payment amount (RUB)
September
Total		442 000,00		55 454,55

Solution
In January 2014, in both positions (main and part-time) A.R. Vinogradov worked 8 working days (from January 9 to 12 and from January 15 to 18).

The salary for January 2014 for the main position is 18,823.53 rubles. (40,000 rubles: 17 working days × 8 working days).

For each day on a business trip, the employee retains the average salary for the main position (for 4 hours a day due to the inability to work in the main position (Article 155 of the Labor Code of the Russian Federation) and for 4 hours a day for work in a lower-paid position provided in exchange for the main one (Article 72.2 of the Labor Code of the Russian Federation)).

Average daily earnings - 1921.74 rubles. (RUB 442,000: 230 work days).

For 9 working days not worked due to the fault of the employer, for the main position, the amount of average earnings retained will be equal to 17,295.66 rubles. (RUB 1,921.74 × 9 work days).

The salary for part-time work for the time actually worked - 32 hours (4 hours × 8 working days) will be 4705.88 rubles. (RUB 20,000: 136 hours × 32 hours).

The average hourly earnings for the billing period for combined work will be 115.53 rubles. (RUB 55,454.55: 480 hours).

For 9 working days or 36 hours (9 working days × 4 hours) missed by the employee due to a business trip, he will be credited with an average salary of 4159.08 rubles. (RUB 115.53 × 36 hours).

Thus, the total amount of accruals in favor of A.R. Vinogradov for January 2014 for both positions will be 44,984.15 rubles. (RUB 18,823.53 + RUB 4,705.88 + RUB 17,295.66 + RUB 4,159.08).