business trip
Business trip (or business ; English business trip , French voyage d'affaires ) is a by profession -related travel , which temporarily outside the regular workplace and outside the apartment takes place.
General
Workers ( workers , employees , officers , employees , soldiers , judges ) may often their performance not only on the work of their workplace provide, but sometimes need to place of work left to their obligation to work to perceive. The foreign deployment of an emergency organization ( armed forces , but also civil forces, such as the police or units of the disaster control and rescue service ) outside of one's own state as well as the local appointment of the judge is a business trip. Official or business trips are thus the absence from work for operational, professional or official reasons.
While business trips are spoken of in the public sector, in the private sector it is called business trips. In both cases, legal questions arise with regard to working hours, work accidents or commuting accidents.
Public service
In the public sector there are comprehensive regulations on official business. The business trip is a business trip in accordance with Section 81 (1) BBG . This means that a superior has to arrange or approve the business trip before it begins . Pursuant to Section 11 (1) AZV , the time to deal with official business outside of the place of work is working time for business trips . In the case of full or multi-day business trips, the regular working hours of the respective day are deemed to have been performed. Travel times are taken into account as working hours if they occur within regular daily working hours or if working hours are interrupted by business trips within a day. Business trips are insured in the event of work accidents or commuting accidents if their content and significance essentially - not predominantly - serve insured purposes.
Missions can only be arranged or approved when the financial service not to other less expensive (eg. Manner service call , conference call , video conference ) can be done; the principles of thrift , economy and care apply . The number of participants and the duration of the business trip are to be limited to what is necessary ( Section 2.1.9 of the General Administrative Regulation for the Federal Travel Expenses Act (BRKGVwV) ). The business trip is deemed to have commenced or ended at the place of work if it could have started or ended there within the normal working hours and this would have been justifiable in terms of the travel schedule; however, this does not apply if the start or end of the business trip to the apartment is more economical (Section 2.2.2 BRKGVwV). Travel expense reimbursement is only granted to the extent that the expenses of business travelers and the duration of the business trip were necessary to carry out the business (Section 3.1.1 BRKGVwV).
In the public service, secondment to another agency of the same or another employer is not a business trip , whereby the employment relationship with the previous agency and the permanent position is maintained. All the more so, the transfer is not a business trip, as it represents the assignment of permanent employment to another agency or to another company of the same employer while continuing the existing employment relationship .
Private sector
In the private sector, business trips are based on the detailed standards for business trips in the public sector. Corresponding company regulations can usually be found in work instructions or service instructions . Here, there are usually specific rules about which level of hierarchy (at a company board , business managers , etc.) which category ( car class in the railway , transport category in the aircraft ) may use.
Typical business trips at companies are, for example , visits to customers or suppliers from abroad , meetings , research trips , negotiations , visits to trade fairs and exhibitions in the interests of the employer, participation in specialist conferences , seminars or for professional training or assemblies .
Certain employees provide employers with company cars for business trips , which can sometimes also be used for private events. An alternative is to grant a mobility budget that can be used across all modes of transport. If the business traveler does not do this himself, internal company offices (e.g. secretariats / administration ), but sometimes also external service providers (e.g. travel managers ) are entrusted with the preparation and follow-up of the trip.
In terms of tax law, too, the business trip must be a temporary external activity , provided the employee is likely to return to the regular workplace and continue his professional activity there. An external activity of more than 3 months is also temporary, but only the first three months are considered a business trip for tax purposes.
- Entrepreneurial obligations
The entrepreneur is obliged to instruct employees who travel on business in this regard. This obligation arises from § 3 ArbSchG and the autonomous regulation BGV A1 ( professional association regulation for safety and health at work ). The instruction must contain safety rules which the employee must observe before starting the journey, during the journey and after completing the journey (see travel safety ). In the case of special risks, e.g. B. the transport of loads in a car or in a van (spare parts, materials, etc.), the employee must also be instructed in these special topics. The fulfillment of the obligation can take place through instruction "Safety during business trips", "Load securing in cars and vans". The instruction must be documented in writing and must not be more than twelve months ago for each employee. In addition, all company vehicles must undergo an annual UVV test in accordance with BGV D29. The test certificates must be available in writing. This can be done in the workshops as part of customer service, provided that written evidence is available. A risk assessment must also determine whether the G25 examination (to assess the eyesight of driving, control and monitoring personnel) is necessary for the employees.
Traveling expenses
The Federal Travel Expenses Act (BRKG) defines business travel as "Travel to conduct official business outside the service center " ( § 2 para. 1 BRKG). The previous distinction in the BRKG between business trips and business trips ceased to exist in September 2005. According to Section 2 Paragraph 1 Clause 2 BRKG, business trips to the place of work or residence can also be ordered or approved verbally.
Business trips cause travel costs such as transport costs ( travel costs for means of transport such as car, train, plane or ship), accommodation costs , additional meals and ancillary travel costs , if these arise from the employee's almost exclusively professional activity . In the case of employees, travel expenses are usually reimbursed by the employer for whom they represent operating expenses . If the employee has to bear part or all of the travel expenses, they represent business expenses . In the case of the self-employed , travel expenses are part of the operating expenses. The advances paid and used by the employer, for example for expenses, are also travel expenses.
The reimbursement of travel expenses for freelancers in accordance with a statutory fee schedule in Germany is treated under travel expenses (expenses) . For civil servants, judges, soldiers and public service employees (in Germany), travel expenses are regulated by the Federal Travel Expenses Act or the travel expenses laws of the individual federal states.
If the expected expenses are relatively high, the employee can request an advance on travel expenses.
statistics
The business trip is a purpose of the trip that starts from the place of work or home. The destination is usually another company , another authority or something other than your own home ( sales assistant in the field ; door-to-door sales ). Business and official travel is an important part of private transport and has the third highest share of passenger transport expenditure (measured in passenger kilometers ):
| Passenger traffic expenditure by purpose of travel (in billions of passenger kilometers ) |
2003 | 2017 |
|---|---|---|
| Vacation and leisure traffic | 43.6% | 38.9% |
| Professional and training traffic | 20.4% | 20.5% |
| Shopping traffic | 17.2% | 15.8% |
| Business and official travel | 12.5% | 20.2% |
| Escort trips | 5.2% | 4.6% |
While vacation and leisure travel decreased significantly between 2003 and 2017, business and official travel increased correspondingly significantly.
International
A business trip or assembly takes place in Austria if the employee leaves the business premises or his place of residence on behalf of the employer; it begins at this point in time and ends when he returns there on behalf of the employer. The employee receives a travel allowance for the additional expenses incurred during a business trip. This consists of a daily allowance and an overnight allowance.
In Switzerland , working hours are regulated in Article 13, Paragraph 1, Ordinance 1 of the Labor Law (ArGV 1). Accordingly, the working time is the time during which the employee has to be available to the employer. When calculating the working hours, any other applicable labor law provisions must be taken into account. "If the work is to be carried out outside the place of work where the employee normally does his work, and if the travel time is longer than usual as a result, the time difference to the normal travel time represents working time" (Art. 13 Para. 2 ArGV1).
The Chinese made the most business trips worldwide with US $ 346.5 billion in 2017 , followed by the USA (292.3), Germany (72.1), Japan (63.8), Great Britain (50.0) and France ( 40.1), the Russians traveled relatively little (19.2). The majority of business trips by German companies in 2017 were day trips at 58.5% , 28.5% lasted 2 to 3 days, and only 13% were 4 days or longer.
See also
Web links
- Safety rules and obligations for business trips by car (PDF; 274 kB)
- Description of travel expenses at the Austrian Chamber of Commerce
Individual evidence
- ^ Jo Appel, Bürowwirtschaft , 1980, p. 147
- ↑ Josef Reimann, Travel Expenses, Moving Expenses, Separation Allowance Law - Bund , 2013, p. 17
- ^ BSG, judgment of February 28, 1964, Az .: 2 RU 30/61 = BSGE 20, 215
- ↑ Josef Reimann, Travel Expenses, Moving Expenses, Separation Allowance Law - Bund , 2013, p. 18
- ↑ Protocol declaration No. 2 on § 4 Paragraph 1 TVöD
- ↑ BFH, judgment of October 10, 1994, Az .: VI R 2/92, BStBl. I 1995 II, 137
- ↑ R 9.4 sentence 1 LStR 2015
- ↑ Federal Ministry of Transport and Digital Information (ed.), Traffic figures 2019/2020 , p. 235
- ↑ z. B. Business travel rights for workers in the electrical and electronics industry from February 2006 , No. 5
- ↑ Statista The Statistics Portal, ranking of countries worldwide by business travel expenditure from 2015 to 2017 (in billion US dollars) , 2018
- ↑ Statista The Statistics Portal, Duration of business trips by German companies from 2004 to 2017 , 2018
