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Рік заснування видання - 2014

LEGAL REGULATION OF POSTED WORKERS IN UKRAINE

18.09.2019 13:17

[Section 3. Civil and family law. Civil judicial law. Commercial law. Housing right. Obligation law. International private law. Labour law and public guarantee law]

Author: Krupovic Larysa, third-year PhD student Vilnius University The Republic of Lithuania


Labor relations between the enterprise and the worker sent to a business trip are regulated by provisions of the Labor Code of Ukraine (further – the LC) [1] of Ukraine. Due to the fact that provisions of the Labor Code of Ukraine in details do not open the highlights connected with business trips, subjects of managing should address the Instruction about their business trips within Ukraine and abroad: the order of the Ministry of Finance of Ukraine of 13.03.1998 No. 59 (further – Instruction No. 59) [4] as to a reference point by drawing up the internal documents of the enterprise regulating travel issues.

Definition of the term "business trip" is given by the first paragraph of the Basic provisions of Instruction No. 59 – the main document which regulates the questions concerning the procedure for sending a worker on a business trip, execution of all necessary documents and also compensations of traveling expenses. So, a business trip is the worker's trip according to the order of the director, consolidation, organization for a certain term to other settlement for accomplishment of office order out of the place of its full-time employment is considered [4]. From the definition above, A. Shilovsky correctly identifies a number of conditions under which a trip can be considered a business trip: an enterprise employee, that is, an individual who is in an employment relationship with him, is sent; the employee’s trip involves visiting another settlement outside the place of permanent work; the trip is carried out by order of the head of the enterprise to fulfill a service assignment [8, p. 34].

In addition, official trips are also considered trips of employees by order of the head of the parent company to the branch (from one branch to another) or vice versa (provided that the branches of the enterprise or the parent enterprise and the branch are located in different settlements). In this case, the place of permanent work is considered to be the unit in which work is determined by an employment contract (contract). This conclusion directly follows from the provisions of the second paragraph of the Basic Provisions of Instruction No. 59 [4].

An employee on a business trip is subject to the working hours of the enterprise to which he is assigned. Instead of days of rest not used during the trip, other days of rest after returning from the trip are not provided (paragraph ten of the General Provisions of Instruction No. 59) [4].

As provided for in the second paragraph of clause 1.1 of section I of Instruction No. 59, the duration of the trip is determined by the head of the enterprise or his deputy, depending on the production need, which is fixed in the order on the trip. At the same time, the time period for sending a worker cannot exceed the maximum periods established by Instruction No. 59 [4] and Resolution No. 98 [3].

Article 121 of the Labor Code establishes guarantees and compensation for business trips. Thus, workers are entitled to reimbursement of expenses and other compensation in connection with business trips.

Workers sent on a business trip are paid in such a way: per diem for the duration of the trip, the cost of travel to and from their destination, and the costs of renting premises in the manner and amount established by law [1].

An important point is that the Cabinet of Ministers of Ukraine decree "On the amounts and composition of travel expenses of public servants, as well as other persons sent on business trips by enterprises, institutions and organizations that are fully or partially supported (financed) from budgetary funds" from 2 February 2011, No. 98 [3] (hereinafter - the Cabinet of Ministers of Ukraine No. 98 resolution) established the maximum standards for per diem and expenses for housing rental for budgetary organizations, enterprises and others, that are wholly or partially contained (funded) from the budgets, the presence of supporting documents compensated:

1) expenses:

- for travel (including baggage transportation, booking transport tickets) to the place of business trip and back, as well as at the place of business trip (including on a rented vehicle);

- to pay the cost of living in hotels (motels), other residential premises;

- for household services included in the invoices for payment of the cost of living in places of residence (washing, cleaning, repairing and ironing of clothes, shoes or linen), but not more than 10 percent of the daily expenses for the state to which the employee is sent, as specified in Appendix 1 to this decision, for all days of residence;

- for reservation of places in hotels (motels) in the amount of no more than 50 percent of the cost of a place per day;

- for the use of bedding on trains;

- for registration of passports;

- to issue permits for entry (visas);

- to pay the cost of the insurance policy for the life or health of the seconded worker or his civil liability (in the case of using a vehicle) if there is an original of such a policy with a mark on payment of the insurance payment, if, according to the laws of the state to which the employee is sent, or of the states whose territory transit traffic to the marked state, it is necessary to carry out such insurance;

- for compulsory insurance and other documented expenses related to the rules of entry and stay at the place of business trip;

- to pay for business telephone calls;

2) commission expenses in case of currency exchange [3].

Reimbursement of the indicated and per diem expenses is also carried out to the accompanying person (no more than one) of the person indicated in the first paragraph of this paragraph, in the case when he has a disability of group I due to a violation of the musculoskeletal system and vision.

At the same time, having returned from a business trip, it is necessary to submit an advance report on time in the form approved by order of the Ministry of Revenue of September 28, 2015 No. 841 [5]. In the general case, you need to report within 5 banking days following the day the business trip ends (paragraph 170.9.2 of the Tax Code of Ukraine (hereinafter - TCU) [2].

Part 3 Article 121 of the Labor Code of Ukraine states that the place of work (position) is retained for the seconded workers for the entire duration of the trip.

Workers who are sent on business trips are paid for work performed in accordance with the conditions determined by the labor or collective agreement, and the amount of such remuneration cannot be lower than average earnings [1].

Thus, the legal regulation of the employee who was sent on a business trip consists of many regulatory legal acts, and all of them must be taken into account and implemented in practice.

References:

1. Кодекс законів про працю України: Закон України від 10.12.1971 № 322-VIII URL: https://zakon.rada.gov.ua/laws/show/322-08

2. Податковий кодекс України: Закон України від 02.12.2010 № 2755-VI URL: https://zakon.rada.gov.ua/laws/show/2755-17

3. Про суми та склад витрат на відрядження державних службовців, а також інших осіб, що направляються у відрядження підприємствами, установами та організаціями, які повністю або частково утримуються (фінансуються) за рахунок бюджетних коштів: постанова Кабінету Міністрів України від 02.02.2011 № 98 URL: https://zakon.rada.gov.ua/laws/show/98-2011-%D0%BF

4. Про затвердження Інструкції про службові відрядження в межах України та за кордон: наказ Міністерства фінансів України від 13.03.1998 № 59 URL: https://zakon.rada.gov.ua/laws/show/z0218-98

5. Про затвердження форми Звіту про використання коштів, виданих на відрядження або під звіт, та Порядку його складання: Міністерства фінансів України від 28.09.2015 № 841 URL: https://zakon.rada.gov.ua/laws/show/z1248-15

6. Щодо витрат на службові відрядження: Лист Міністерства юстиції України від 13.02.2012 № 54-0-2-12/7.2 URL: https://zakon.rada.gov.ua/laws/show/v_054323-12

7. Виноградов О. Командировки работников-совместителей / Олег Виноградов // Все о труде и зарплате. - 2016. - № 9. - С. 72-77.

8. Шиловский А. Использование корпоративной и личной платежных карточек в командировке / Александр Шиловский // Все о труде и зарплате. - 2016. - № 7. - С. 32-42.



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