Do you know how to correctly indicate the purpose of a business trip? An example can, of course, be found without problems on various professional forums of accountants or specialists in personnel work. But copying someone else's experience is not always justified.

IN regulations There is no list of purposes for travel for business reasons. However, it is worth formulating the reason why an employee travels in such a way that travel and daily expenses can be reflected in accounting to reduce taxable income.

To do this, it is important to consider a number of points.

Which ones?

Practicing accountants easily give various examples of business trip purposes and point out the following:

1. An employee's business trip must clearly be in the best interests of the company. The purpose of the business trip is formulated so that it is clear: the “travel” is beneficial for the company, directly or indirectly contributes to the enterprise earning profit, increasing the volume of activities, and improving the quality of goods and services. An employee of an organization cannot be sent on a business trip with the task of “resting,” “recuperating,” or “recovering.” For this purpose, leave is provided - annual or for health reasons.
2. The purpose of the business trip should not conflict job description employee. Thus, an accountant cannot be sent on a business trip to negotiate with clients. And the commercial director of a company cannot be sent to another city for the purpose of “transporting employees.”
3. The reason for a business trip must correspond to the duration of the “travel” and its route. If the purpose of a business trip is, for example, participation in an exhibition, an employee of the organization is obliged to “move” in the opposite direction within 24 hours after the end of the event.
4. You should be extremely careful when justifying business trips on weekends. If a company employee goes to another city, for example, for negotiations on Monday, and the travel time is one day, then he can leave no earlier than Saturday evening. Otherwise, the cost of tickets or fuel and lubricants cannot be classified as expenses.
5. It is better to avoid general language. It is important to indicate why exactly an employee of the organization is sent to work outside his place of permanent duty. Otherwise, controllers may have doubts about the legality of attributing travel expenses to tax accounting.
6. The purpose of the trip should be formulated in such a way that one can make an unambiguous conclusion about whether the assigned task was completed or not. After the trip, the employee will have to submit a report on the results and attach documents confirming the completion of the task. By the way, it is possible that the purpose of a business trip is not achieved. In this case, the employer requires an “explanatory statement” from the employee indicating the reasons why the official task could not be completed. If you have this document, travel expenses can be taken into account for tax purposes.
7. If the purpose of the business trip is extensive and consists of several tasks, it is important to also write down the individual tasks of the trip, the completion of each of which will also need to be confirmed.
8. If a specialist’s work is traveling in nature and moving to another locality is associated with carrying out everyday activities, then such a “travel”, according to Labor Code, is not recognized as a business trip at all.

Can any employees be sent on business trips?

It has just as much important, as well as the question of how to determine the purpose of a business trip. Examples of cases where an employer was fined for sending an employee to another city who should not have been sent on a trip are not isolated.

Before sending an employee to another city or country, it is important to consider the following:

1. It is strictly forbidden to “equip” pregnant women and underage workers(except for personnel employed in the creative field).
2. An employee sent on a business trip must be labor relations with the employer. At the time of departure, a rental agreement must already be concluded, drawn up in accordance with applicable laws.
3. There are categories of citizens who have the right to refuse business trips. It is permissible to send them to another city or country for official reasons only with their written consent.

Such persons include:

• Mothers of children under 3 years old.
• Parents or guardians of disabled people under 18 years of age.
• Citizens caring for sick family members, in accordance with a medical report.
• Mothers and fathers raising children under 5 years of age without spouses.

What documents contain the purpose of the trip?

Until 2015, an employee’s trip was arranged:

1. By order.
2. Service assignment.
3. Travel certificate.
4. A report.

Currently, all characteristics of the “travel” are indicated in the order. The unified forms of “official assignment”, “travel certificate” and “report” have been cancelled.

To confirm the fact of the trip and the execution of the order, the following are used: tickets, waybills, checks for payment of fuel and lubricants, reports, explanatory notes, minutes of negotiations, certificates of training, concluded contracts, inventories.

From the composition and content of these documents it should be clear whether the designated purpose of the trip was achieved.

Let's look at how business travel tasks are determined for different categories of employees.

Director

The work of the top officials of enterprises is often associated with “travel”.

A business trip for the director of a company, as a rule, is formalized not by an order, but by an order containing the phrase: “I’m leaving on a business trip for the purpose of...”.

The head of the company can go on a business trip, in particular to conquer new markets, search for clients, and conclude contracts for the supply of products. What would the purpose of the director’s business trip sound like in this case? Examples:

• conducting negotiations and concluding a contract with Firma LLC;
• holding negotiations with participants of the conference “Products of the Future” in Nsk “___”________ 20__;
• demonstration of samples of the product “Item-1” from the company “Large Customer” LLC;
• presentation of goods for the company JSC “Good Client”.

The top person of the company can also travel to another city or country to meet with existing clients of the company. For this case, HR specialists have already figured out how to write the purpose of the trip on the travel certificate. Examples:

• discussion of the terms of the contract for the supply of production equipment to Nash Friend LLC;
• agreement with Concern JSC on the procurement plan for the 2nd half of the year ____.

Company directors are sent from time to time to other cities or countries to “open a new branch of the company.” This formulation of the desired result is also acceptable in documents. However, in this case it is worth identifying both the goals and objectives of the business trip. Example:

“I’m leaving for Nsk to organize the work of a new structural unit.

• Studying the target market.
• Testing and hiring an employee for the position of branch manager.
• Coordination with the head of the branch of work plans for ___ year.”

Also, the head of a small company, like a specialist in the purchasing department, can go to another city or country in order to purchase new equipment, conclude contracts for the supply of raw materials, materials, components, and negotiate terms of cooperation with suppliers. In this case, the documents should also correctly indicate the purpose of the director’s business trip. Examples:

• conducting negotiations with Partner LLC on the purchase of a batch of goods “Thing”;
• concluding an agreement for the purchase of products from Pomoschnik LLC;
• purchase of “Machine” equipment;
• study of samples of the “Stuka” product from Manufacturer LLC.

How else can the purpose of a business trip of the company's chief executive be formulated? Examples:

• training;
• participation in an exhibition, seminar, conference” (attending events related to the financial and economic activities of the enterprise);
• professional development;
• development of new technologies;
• checking the quality of the department's work.

Sales Manager

In departments involved in the sale of goods and services, the purposes of business trips are usually specified in great detail. Employees receive detailed instructions in writing, specifying what tasks need to be completed and what quantitative indicators achieved.

First, the main purpose of the sales manager’s business trip is set. Examples:

• increasing sales volumes in the region;
• market research;
• negotiations with potential clients.

A “large” job assignment is divided into stages, and based on the results of each stage, the employee draws up a written report. A sales manager is often given the following “subgoals”:

• make visits to existing clients according to the visit schedule;
• visit potential customers in accordance with the meeting plan;
• collect information on the new market for the marketing department;
• visit outlets competitors, conduct a comparative analysis.

Engineers, production staff

Business trips of these categories of employees are of a long nature, since they are usually associated with ensuring efficient work machine tools, automatic lines, robots.

It is also very important for engineers and workers to correctly formulate the purpose of the business trip in the travel certificate. Examples:

• installation, adjustment of equipment;
• training responsible employees to work with the production line;
• checking, testing the operation of machines;
• warranty repair, service maintenance devices supplied under Contract No.___ dated “___”__________;
• routine maintenance, equipment maintenance.

Many engineers go on business trips to communicate with colleagues and gain new practical knowledge. This is a very common purpose for business travel. Example:

• exchange of experience with developers of “Powerful” devices.

Accountant

Chief accountants travel to other cities to check the quality of work of accounting specialists, train employees, collect information, and summarize the financial and economic activities of the company.

An ordinary accountant can go on a journey to improve his skills, exchange experiences with colleagues, and take part in a meeting.

How can the purpose of an accountant’s business trip be formulated? Example:

• conducting an internal audit, checking the correctness of the financial and economic operations of the branch being reflected in the accounting records.

Any other purpose of the trip that corresponds to the accountant’s job description is also acceptable. Example:

• visit to accept cases.

Agricultural workers

Farmers, agronomists, machine operators, livestock breeders, and poultry farmers are faced with the need to travel on business trips, perhaps much more often than “urban” specialists. Working in rural areas, they are obliged to constantly be in touch with “civilization”: buy seeds, animal feed, attend exhibitions of achievements National economy, get acquainted with new technologies and, finally, sell products to city enterprises and individuals, and market visitors.

In accordance with the objectives of a specific trip, the purpose of the trip of agricultural workers is formulated. Examples:

• purchase of fertilizers;
• obtaining permits;
• performance investment project at a specialized exhibition;
• participation in a farmers' conference, exchange of experience;
• purchase of special equipment;
• sales of products at the city fair;
• delivery of a consignment of goods to the plant of JSC "Customer".

Driver

How to write the purpose of the trip in the order depends on the specific task. Examples for the driver:

• delivery of goods to the company Our Client LLC (address);
• transportation of a commercial director;
• delivery of goods and materials, receipt of invoices.

What else might the purpose of a driver’s business trip “look like”? Examples:

• purchasing spare parts for car repairs;
• routine vehicle diagnostics;
• delivery of original transaction documentation.

Researcher

Scientists, researchers, experts, theorists of various fields, teachers of secondary and higher education educational institutions go on business trips to participate in conferences and competitions, exchange experiences, study unique sources, visit specialized exhibitions and museums, and participate in archaeological excavations.

How can the purpose of a business trip be formulated? Example:

• Collection of information for scientific work on the topic (title).

• Studying original documentation.

Conclusion

It is not at all necessary to use standard “terms” in which the purpose of a business trip is usually described. Examples only make it easier to choose the “appropriate” words. The experience of many employees proves that the formulation of the task can be free.

The employer is obliged to provide procedural support for most situations that arise during work activities, including indicating the purpose of the business trip in the documentation. In this case, the purpose of the driver’s business trip will clearly differ from the goals set for the accountant or director. Specific examples can help to correctly indicate the purpose of a business trip, and both the employees sent on a business trip and their employers need to ensure that the goal is set correctly.

Purpose of business trip - what is it, legal regulation

From point of view Russian legislation, the issues of sending employees to are considered comprehensively and in many aspects clearly regulate the rights and obligations of workers and employers in relation to each other. Basically, in the context of the legal justification for the need to indicate the purpose of a business trip, it is necessary to pay attention to the provisions of the following regulatory documents:

• Article 166 of the Labor Code of the Russian Federation. This article legally defines the fundamentals legal regulation issues related to business trips.
• Government Decree No. 749 of October 13, 2008. This government decree regulates in more detail the procedure by which employees are sent on business trips and defines them as the performance of certain tasks outside their permanent place of work.

Despite the fact that there is no direct need for precise and specific setting of business trip goals in the legislation, existing judicial practice and the requirements of regulatory authorities still indicate the need to reliably record them in documentation.

Accordingly, the purpose of a business trip is an accurate and detailed description of the tasks that must be performed by an employee sent by the employer on a business trip. These goals must be properly formalized in legally significant documents - an order to be sent on a business trip, a travel certificate or other documentation provided for by the local regulations of the organization.

Why do you need to indicate the purpose of the trip?

Specifying the purpose of a business trip is an important aspect of the employment relationship that should be taken into account by both employers and employees. Failure to properly define a goal can have negative consequences for either party. An example of such consequences is:

How to correctly write down the purpose of a business trip - procedural registration

Since since 2015, the procedure for sending employees on a business trip has been significantly simplified, the only mandatory documentary evidence in this case is the employer’s order and confirmation of its receipt by the employee. However, also, if provided for by local regulations, additional documentation can be drawn up, for example, a work assignment for a business trip or a separate travel certificate for an employee.

Both the official assignment and the travel certificate can be drawn up according to the unified forms T-10a and T-9, respectively. However, the use of these forms is not mandatory for employers - they can develop and own examples designated personnel documentation.

The order to send an employee on a business trip must clearly define the goal, as well as the timing of the entire business trip necessary to complete it. When drawing up the goals of a business trip and official assignment, certain nuances should be taken into account:

• The goal must be specific. That is, describe the task assigned to the employee as clearly as possible. The more specific the purpose, the fewer possible legal consequences the business trip will have for both the employer and the employee.
• The result of a business trip should be the fulfillment of the goal. Failure to fulfill the purpose of a trip will in most cases invalidate the entire trip. Thus, if it is planned to perform certain actions with an initially uncertain result, the goal should be not to achieve these results, but rather to complete the specified tasks.

Examples of the purpose of a business trip for a director, driver, accountant and other employees

To better understand how to correctly draw up the purpose of a business trip, it is easiest to consider examples of drawing up goals for different categories of workers. They may look like this:

An example of setting the purpose of a director’s business trip: take part in negotiations on concluding a contract for the supply of products with a representative of the Vector company in Moscow on 10/01/2018.

The wrong goal setting is to conclude an agreement with a representative of the partners. In this case, the goal does not have specific indications of the date and place of negotiations. In addition, it presupposes the mandatory conclusion of an agreement, when in practice negotiations may end with a refusal to sign it.

Example of a driver's business trip purpose: ensure from 10.00 to 20.00 the movement of citizen Ivanov within the city of St. Petersburg in the period from 01/11/19 to 01/25/19 in a VAZ-2114 company car, number E1913SN.

An incorrect example of setting the purpose of a business trip: to ensure the movement of the client. As in the previous situation, there is no specificity here either about the client’s identity, or about the employee’s terms of work and the specific car.

An example of the purpose of an accountant's business trip: ensure the financial audit of branch No. 4 of the Vector company in the city of Saratov with the execution of the organization’s forms in form No. 14-85.

Wrong example: conduct a financial audit in the Saratov branch.

An example of the purpose of a lawyer’s business trip: take part as a representative of the Vector organization in the court hearing in case No. 88-12-23 on May 1, 2019 in the Saratov Arbitration Court.

Wrong example: obtain a positive court decision in favor of the company at a court hearing in Saratov.

The procedure for registering a business trip in 2020 is relevant in connection with the abolition of travel certificates in 2020. Reports on work performed and official assignments are also not used to complete a business trip.

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Let's look at how to properly arrange a business trip for a manager using the new legislation.

Normative base

Business travel is possible only for persons who are in an employment relationship with the employer.

Employees of third-party organizations or performers under a civil contract cannot be sent on a business trip, since the expenses will not be recognized as tax expenses.

The main regulations governing the process of sending personnel on business trips and their terms are the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation of October 13, 2008 No. 749 “On the peculiarities of sending employees on business trips” together with the Regulations of the same name, which applies to seconded employees as on the territory of the Russian Federation and foreign countries.

Rules and requirements of standards current legislation also apply when the manager is on a business trip, since he is an employee of the organization.

Travel purposes

Official purposes are reflected in the current Decree of the Government of the Russian Federation No. 749.

Purpose of business trip general director- this is execution official duties in accordance with his position to improve the performance of the organization.

The documentary basis for the trip is the manager’s order in the form of a formal memo.

Examples of the purposes of a director’s business trip abroad and within the country may include:

• starting a new project, conducting negotiations with contractors and other counterparties, concluding long-term cooperation agreements with them;
• conducting an audit of a branch when serious violations are identified during inspections by supervisory authorities government agencies from divisions of the enterprise located in another city or region. This requires the presence of a manager to resolve all controversial issues;
• searching for new opportunities for business development, holding meetings with potential partners of the enterprise, creating and implementing new business projects;
• opening new structural divisions, branches or branches in other cities and countries.

The purposes of business trips are not recorded in regulatory or personnel documents. They must always be indicated either in a memo from the manager or in.

Registration of a business trip for a manager (director) in 2020

Rules and requirements

According to Art. 166 of the Labor Code of the Russian Federation, a business trip is recognized as a trip by an employee by order of the employer for a specific period to carry out official assignments outside the permanent workplace.

A business trip meets the following conditions:

• travel of an employee on behalf of the employer;
• the assignment is not related to a permanent workplace;
• the trip is limited in time;
• an employee on the road does not perform his work, and his work is not related to travel.

How many days can the trip last?

The duration of the business trip is set taking into account the specifics of the official assignment.

Today maximum period business trips for the manager are not established. Therefore, a trip can be arranged for any period necessary to fulfill an official assignment.

During a business trip, the employee retains his permanent place of work and basic labor functions. Therefore, the duration of the trip must be clearly established.

In such situations, we talk about “reasonable” periods, although this is a relative concept.

Registration of replacement

The responsibility of the manager is to sign with the employees, bring the employees to disciplinary liability and others. These powers may be temporary or temporary permanent basis transferred to another person.

By delegating his powers, the manager transfers additional new responsibilities to the employee, which must be agreed upon with him. New responsibilities must be provided for in the employment contract.

The transfer of the right to sign must be secured by a power of attorney (Article 185 of the Labor Code of the Russian Federation).

It is issued for a period of no more than 3 years, however, when the manager is on a business trip, the minimum terms are established.

The power of attorney can specify a limitation on the period of its validity. Notarization is not required.

According to Art. 185 of the Civil Code of the Russian Federation, a power of attorney is issued to represent the employer before third parties. The document specifies all the actions that the employer’s representative will perform.

If it is necessary to transfer the powers of a manager for the duration of his business trip, in addition to the order assigning duties to the employee, it is concluded with him with the conditions for fulfillment extra work and its payment.

It is also mandatory to obtain the employee's written consent.

After this, an order is issued to personnel assigning additional tasks.

Example of a power of attorney:

Example of an order for the transfer of powers:

Example of an additional agreement:

Documentation

The documents used for business trips in 2020 depend on the type of transport in which the manager made the trip.

The actual period of stay on the trip is determined:

• when using any type of transport in the absence of travel documents - on the basis of an official note;
• in other cases - on the basis of travel documents.

The manager, within 3 working days after returning from the trip, reports the funds spent with supporting documents:

• expenses related to the trip (travel, etc.);
• use of transport (invoices, checks, receipts, waybills and others);
• memo about the travel period.

Order

The basis for a manager’s business trip is the employer’s decision.

To complete this, a travel order is drawn up. There is no mandatory form for it, so you can develop it yourself or use the unified form T-9 or T-9a.

The purpose is indicated in the travel order, which is issued in personnel records management according to the above form, as well as in a free version.

The number of copies is not established by regulatory documents, therefore, at each enterprise, such orders can be multiplied exactly as much as is necessary for personnel records management.

Service memo

According to the new legislation, a memo from the manager about being sent on a business trip is drawn up instead of a travel certificate. An order is issued based on the memo.

Let's look at how to properly format a memo:

• In the upper right corner of the document the position, surname and initials of the superior manager are indicated.
• In the center is written the title of the document “Office Memo”.
• Under the heading is written an appeal requesting that the employee be sent on a business trip. The purpose of the trip and the period for performing official tasks are indicated.
• The date and signature of the originator of the memo are placed under the text. The text can reflect the expected financial costs and the specifics of the trip.

This is necessary for the correct calculation of the amount.

Example of a memo:

Payment and reimbursement

According to labor legislation, a posted employee is reimbursed for the following expenses:

• for travel;
• for rental housing;
• daily living expenses;
• other expenses as agreed with the employer.

The procedure and amount of their compensation is established in local regulatory documents employer or .

Advance report

After returning from a trip, the manager is required to prepare an advance report on expenses during a business trip within 3 working days, attaching all supporting documents.

This document is used to make the final payment for the advance payment for travel expenses issued before departure.

If less is spent than was issued, then the unspent accountable funds must be returned to the cash desk.

Otherwise, if there is an overspend according to the advance report, the employee is returned the personal funds spent. This is possible after agreeing on the expense report with the manager.

The basis for issuing money is an expense cash order, the details of which are indicated in the advance report.

Food and accommodation, daily allowance

The amount of daily allowance depends on the business trip within the Russian Federation or.

The amount of daily payments is the same for all employees, regardless of position, length of service and age.

If travel was carried out by personal car

When a manager chooses his or his company car for a business trip, he must prepare the following documents confirming the use of the vehicle:

• route sheet;
• paid bills, checks, receipts;
• documents confirming his route to his destination.

Nuances for heads of budgetary institutions

When arranging business trips for heads of budgetary institutions, some difficulties may arise.

IN budgetary institutions it is required to establish sources of financing for payment of travel expenses, which can be budgetary and extra-budgetary funds (for example, grants, income from the provision of paid services, from the provision of services under business contracts and others). The order to send a manager on a trip indicates a specific source of income Money, at the expense of which travel expenses are paid.

In cases where the employer needs to carry out a certain assignment outside the permanent place of work, he has the opportunity to send the employee on a business trip in accordance with Art. 166 Labor Code of the Russian Federation. During a trip, a citizen must keep his workplace and average earnings. Business trips must be arranged taking into account the requirements labor legislation. The need to document staff travel is primarily related to regulatory requirement confirm expenses incurred.

In order to arrange a business trip taking into account the requirements of current legislation, the manager issues an order to send the employee on a business trip. This document must necessarily contain the purpose of the trip.

Depending on the wording of the official assignment, the purpose of the business trip (examples are given below) may vary.

In addition to the order of the director of the company, there is another document that reflects the purposes of the trip. This is a travel certificate. Despite the fact that a travel certificate has not been a mandatory document for several years, most employers still use it in their personnel document flow. In order for the preparation of the certificate to be justified, it is necessary to pay attention to the current local regulations.

At its core, the goals of sending an employee on business trips can be both universal and special. Universal ones are aimed at developing the company’s business, attracting new clients and potential investors.

Let's consider what an employer can indicate the purpose of a business trip in a travel certificate - examples:

• Representation of the company’s interests in judicial authorities, participation in court hearings of the arbitration court;
• Conducting negotiations and consultations with counterparties;
• Inspection of the activities of branches, divisions and representative offices of the company;
• Taking part in various conferences;
• Purchase of raw materials, materials, goods;
• Carrying out activities to research the market, determine its structure, marketing activities;
• Presentation of company products, their presentation;
• Conducting training or experience exchange activities.

It is important to note that when specifying a goal, it should be specified. It is necessary to reflect the subject of negotiations, the number of the case under consideration, location separate division, name of the conference.

If the relevant requirement is specified in local regulations, the employing company should also prepare a business travel plan. This document is drawn up and signed by the director of the organization or another authorized person if this requirement is specified in the internal documentation of the company. The employee should be familiarized with the business trip plan upon signature.

In addition to the purpose, the travel plan should reflect the location or company the employee is going to, the issues that need to be addressed, and the duration.

Business trip plan – sample:

The need to indicate the purpose of a business trip in documents is regulated by law. As a result, the importance of the wording specified in the documents cannot be underestimated. In practice, the goal in personnel documents is indicated specifically, but quite concisely. The employee receives more detailed information about the trip either verbally or through additional instructions from management.

The purpose of the business trip is a list of tasks established by the employer that the employee will need to perform while being directed by the manager outside the permanent workplace. In the article we will tell you about defining the goal and its necessity, and also provide a sample business trip plan.

A business trip is an employee’s departure for a certain period to perform official tasks established by the manager in an area remote from the workplace. The duration of the business trip is set by the employer, taking into account the complexity of the goal.

The employer procedurally accompanies many situations that exist in labor relations, and trips to perform certain functions are no exception.

What is the purpose of a business trip

The travel purposes of workers in different positions will differ: the tasks of an engineer and an accountant certainly cannot be the same. The purpose of the business trip in the travel certificate and the examples of its execution given below will help you correctly draw up documents related to travel.

The legislation of the Russian Federation regulates issues related to business trips in such regulations as:

• Labor Code of the Russian Federation, Chapter 24, in particular, Article 166, which determines the legal regulation of problems related to the topic;
• Decree of the Government of the Russian Federation dated October 13, 2008 No. 749, which establishes in detail the algorithm for sending on business trips and determining their effectiveness;
• Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1, containing forms of orders for sending on business trips.

The task is drawn up in accordance with production needs. Correct formulations will enable the employer not to take risks when the set goal is not achieved. For example, the task “sign an interaction agreement” sounds clear, but “evaluate the possibility of signing an interaction agreement” may have a negative result, but the goal will be achieved.

Thus, the purpose of the trip is a clear, detailed list of tasks to be performed by the employee, sent by decision of the employer to perform specific functions outside the employer’s location.

Is the purpose of the business trip required?

Since 2015, amendments have been made to Resolution 749, according to which the legislator did not directly define as an employer’s obligation to set the purpose of the trip. This means that the manager does not have to rack his brains over the wording of the job assignment indicating the purposes of the trip, and a task like “I’m directing you to figure it out” can be given orally. Accordingly, the travel certificate was cancelled.

In this regard, the question of the need to indicate the goal becomes relevant. In the absence of the latter, there may be negative consequences for any of the parties to labor relations, for example, refusal to pay for travel allowances and imposition disciplinary action(in the case where a person traveled to perform certain tasks of the employer, he must provide a detailed report). Erroneous formulations or the absence of a purpose as such may lead to the recognition of the departure by regulatory authorities as invalid, as a result of which the costs will be subject to personal income tax and insurance payments.

Therefore, the preferred option for the employer is to have a formalized assignment.

How to formulate a goal

In order for an employer to correctly draw up consumable documents for a work trip, it is important to correctly formulate the purpose. The task received by the employee during the departure must be completed in full (Part 1 of Article 166 of the Labor Code of the Russian Federation, Clause 3 of Resolution No. 749).

The employer does not have the right to demand that work not provided for be performed labor agreement, so the task is set in accordance with the functionality.

The purposes of travel can be divided into two groups:

1. General (contribute to the development of the institution’s activities).
2. Special (characterize the needs of the institution in a specific period, for example, to conduct negotiations).

Purpose of the trip and examples:

• conduct negotiations with the investor;
• represent the interests of the enterprise in court proceedings;
• check the activities of a separate department of the institution.

Who decides whether the goal is achieved or not?

The employer has the right to independently develop forms of reporting documents on the fulfillment of the purposes of the trip, since the Labor Code of the Russian Federation does not oblige the employee to provide information about the work performed during the trip.

However, the manager, in accordance with Art. 8, 22 of the Labor Code of the Russian Federation, has the right to develop a local act obliging employees returning from trips to generate reports on the results. To solve the problem, an institution can either create forms of its own documents or apply the current unified forms from Resolution No. 1 of 01/05/2004.

Using the available templates (form T-10a), the head of the department that sent the employee makes a record of the effectiveness of the task (completed or not completed). In the latter case, the employee explains to the employer what was the obstacle to completing the tasks.

In what documents and how to write

In accordance with Art. 166 of the Labor Code of the Russian Federation, the work trip is carried out in accordance with the exact instructions of the employer. The basis for an employee’s departure is the employer’s decision, but its form is determined independently by the head of the institution.

The presence of statements about the purpose is provided for in legally significant documents - orders on business trips, travel certificates (if their execution is determined by local acts of the organization).