home Ways to earn money Purpose of a manager's business trip examples. What could be the purpose of a business trip for a director? “Universal” wording for job assignments

Purpose of a manager's business trip examples. What could be the purpose of a business trip for a director? “Universal” wording for job assignments

The purpose of sending an employee on a business trip is indicated in a written decision (order) of the employer, on the basis of which the employee is sent on a business trip and which must contain an official assignment to be carried out by the employee on a business trip (Part 1 of Article 166 of the Labor Code of the Russian Federation, clause 3 of the Regulations ). The purpose of the business trip (examples of purposes are given below) is formulated depending on the nature of the official task entrusted to the employee.

Examples of business trip purposes include the following:

participation in negotiations with ____ (indicate the counterparty) on the issue ____ (indicate the subject of negotiations);
participation in a court hearing in the arbitration court ___ (indicating the name of the court) in the case ___ (indicating the case number);
conducting an inspection of the work of a branch (representative office) in ____ (the location of the branch (representative office) of the organization is indicated);
participation in the international conference ___ (name of the conference), etc.

Purpose of the trip and travel certificate

Since 01/08/2015, drawing up a travel certificate is not mandatory (Resolution of the Government of the Russian Federation of December 29, 2014 N 1595), but may be provided for by the employer’s local regulations. In this case, the purpose of the business trip is indicated in the travel certificate (examples of purposes are listed above) only if the employer’s local regulations provide for the obligation to issue a travel card indicating the purpose of the business trip.

Preparation of a business trip plan

A business trip plan is drawn up in cases where the preparation of such a plan is provided for by the employer’s local regulations (Articles 8, 22 of the Labor Code of the Russian Federation). In some cases, the need to draw up a business trip plan is provided for by intradepartmental regulations (see order of the Federal Property Management Agency dated March 2, 2009 N 51, order of the Ministry of Internal Affairs of the Russian Federation dated November 15, 2011 N 1150, order of the Judicial Department at the Supreme Court of the Russian Federation dated December 5, 2007 N 152).

The business trip plan (a sample of which is usually indicated in local regulations) is signed by the head of the organization or another official who is granted such a right by the employer’s local regulations. The employee sent on the business trip must be familiarized with the business trip plan.

The business trip plan contains information about employees sent on a business trip, indicates the purpose of the business trip, the place (organization) where the employee is sent, the activities (issues) to be carried out (decided) on the business trip, and the duration of the business trip.

The economic activities of organizations include a lot of actions, operations, types of communications and other aspects of daily routine. The management of an organization and its employees are faced with the need to resolve various issues and make management decisions every day. Some matters cannot be solved while at your workplace, sitting comfortably in an office chair at a computer. There is a need for trips and business trips, holding negotiations in other cities and even countries. This article discusses in detail the issue of the need for a business trip, its goals and examples, registration under current legislation, documentation requirements, as well as the features of trips in Russia and abroad. This article will also discuss who can be sent on a trip and what should be considered for business travel.

Business trip concept

This concept has a clear definition, which is prescribed in labor legislation. According to the Labor Code of the Russian Federation, a business trip is the direction of an employee by management on a trip with a specific task. At the same time, the destination is quite remote from the main place of work, the trip has a clearly formulated purpose, stated in the documents, and the time frame for its completion is limited. Registration of accompanying documents, reporting at the end of the trip, guarantees for the employee are regulated by labor and tax legislation. Possible purposes of the business trip are also spelled out, examples of which are presented below.

Why do you need business trips?

When an employee goes on a business trip, management defines a clear task for him that he must complete during the trip. The task may concern various areas of the organization’s economic activity. Examples of business trip purposes include the following:

concluding contractual relations for supplies or sales with contractors;
negotiations on cooperation;
resolution of disputes, conflicts and other issues related to the legal side of activities;
purchase of equipment, raw materials and materials;
business conferences, participation in gatherings and exhibitions related to the company’s activities;
promoting goods in new markets, expanding the customer base;
participation in research projects related to the company’s activities;
staff development;
research of sales markets, competing organizations and other marketing issues;
setting up equipment, software and working with other technical issues in subsidiaries or divisions;
Conducting inspections of the operation of the branch network and divisions.

What cannot be considered a business trip

lack of official registration of an employee in the organization, no concluded employment contract, no entry in the work book;
the employee’s employment contract specifies the traveling nature of the work;
the employee is a freelance worker who does not have a specific permanent place of work.

Types of trips and their timing

Corporate mission trips can be classified according to different characteristics. Thus, on a territorial basis, trips within the territory of the Russian Federation and to foreign countries are distinguished. According to the duration of business trips, short-term and long-term trips are distinguished. According to the composition of the travelers - group and single. There may also be planned and unscheduled business trips.

To date, there are no clear guidelines in the legislation regarding the timing of the trip. There are no minimum or maximum restrictions. The management of the organization independently determines the complexity of the task and the time required to complete it. Previously, there were restrictions. It was believed that the maximum duration of a business trip could not exceed forty days. In construction, the maximum threshold for a business trip reached a year.

Legal requirements and regulation

Travel issued as a business trip is subject to certain legal requirements. Business trips are regulated by the Labor Code of the Russian Federation and the Tax Code of the Russian Federation. In the Labor Code, regulations regarding these work processes are described in Articles 166, 167, 168. They reveal a number of questions that may arise when completing this procedure: what can be considered a business trip, guarantees for the employee, as well as questions about reimbursement of expenses during the trip.

The Tax Code describes information on how to reflect travel expenses in accounting, what can be written off, and from what amounts payments are made to the social insurance funds of citizens. There are also separate resolutions containing the most complete information about amendments made to legislative acts, accounting innovations and meeting the requirements of regulatory authorities. You can find all this information in the following documents: Resolutions No. 749, 729, 812, 64.

What is guaranteed to the employee

Guarantees for an employee do not depend on the purpose of the business trip; there can be many examples. But with any of them, the employer bears some obligations to the employee. An employee who is sent on a business trip is provided with the following guarantees:

preservation of position, workplace, average daily wage;
payment for days off spent on a business trip at double the rate;
reimbursement of expenses that may arise during a business trip in Russia and abroad, including obtaining a foreign passport, obtaining a visa, customs duties and other fees.

All these guarantees are prescribed in labor legislation and are subject to mandatory compliance by the employer.

Who to send on a business trip

The choice of an employee to go on a trip depends on the purpose of the trip, examples of work assignments, its duration and the severity of the expected conditions. Different reasons for travel require specific knowledge and skills from the employee.

Thus, the execution of a supply agreement must be entrusted to a person savvy in business negotiations and diplomacy. This may be a specialist whose job responsibilities include procurement, planning and calculating the budget for business relations with suppliers, or a person who can competently explain his position and achieve optimal conditions in the concluded supply agreement.

If the purpose of the trip is to set up equipment or software, knowledge of office work and ordinary human charisma are not enough for the sent employee. An official with a technical background is sent on such a trip. The same situation occurs when conducting on-site inspections and audits. An accountant or economist should be sent on such a trip.

Who is prohibited from being sent on business trips?

In addition to the human factor, questions about the qualifications and personal abilities of candidates, there is another aspect in choosing an employee for a work trip. There are legal requirements regarding categories of citizens who cannot be sent on business under any circumstances. These include the following groups of people:

minor employees, interns, interns;
pregnant women;
employees of the company working under an apprenticeship contract (except for business trips for the purpose of training);
participants in election campaigns, candidates for political positions;
people whose capabilities are limited by illness.

There are also groups of people who can be sent on a business trip only if their written consent is obtained:

women with small children (up to three years of age);
a single parent raising a child under five years of age;
guardians of children under the age of majority;
an employee whose family has a dependent in need of constant care.

Business trip arrangements

In order for a business trip to be taken into account in tax, accounting and management accounting, it is necessary to formalize it correctly. First of all, a business trip assignment is drawn up, dates and deadlines are set. The travel candidate must familiarize himself with the document drawn up and give his consent or refusal in writing.

If the answer is positive, the manager issues an order to send the specialist on a business trip. The employee is issued and issued a travel certificate and a work assignment. Upon completion of the trip, the traveler must provide a progress report and expense report with supporting receipts, receipts, and tickets.

Since 2016, a change has been made to the legislation, according to which the issuance of a certificate and official assignment is no longer mandatory. Instead, they use a memo. But many organizations continue to draw up these documents for internal accounting purposes.

When using personal or corporate vehicles, a memo and a waybill are required, as well as a power of attorney and other documents confirming the legality of using a particular vehicle.

Information in documents

The memo is drawn up in free form, but there are a number of details that must be indicated: the dated period of the business trip, information about the transport used, the goals set for the employee and the results of their implementation.

All expenses incurred by the employee during the trip must be indicated in the advance report. This requirement applies to absolutely all types of expenses, including housing, transportation, fuel costs, food and others. In order to confirm the costs of paying for housing, it is necessary to provide to the accounting department at the end of the trip a check, receipt or receipt containing information about the lessor, the cost and rental period of the residential premises.

A management order must be issued accordingly. In office work, there is a unified form No. T-9, but the organization is not obliged to use it exclusively. The accounting policy of a particular organization may specify its own document form. You can also take advantage of the opportunity to create an order in free form. The main condition is that it contains the following data:

the name and details of the organization that sent the employee on the trip;
information about the employee;
dates of the order;
start and end dates of the travel period;
tasks for the employee, purpose of the trip.

Example of a business trip assignment

The more important the task, the more levels it contains. The more a company invests in a business, the more results it aims to achieve. Not necessarily all the small details that the manager wants to know will be indicated in the order. Some of them can be discussed orally at meetings and when briefing the traveler. But, most likely, based on the results of the trip, the employee will have to report for all points, even for those that were not officially stated, but were announced orally. For clarity, we give an example of a job assignment below.

For example, let's take the goal - "Concluding a supply agreement, advertising products." For ease of reflection, we use the type of document generated by the 1C program. You can find it in personnel records, Form No. T-10a. This form contains 11 columns to fill out: structural unit, specialist position, country, city and organization to which the employee is sent, start and end date of the business trip, number of calendar days in total and excluding travel time, paying organization, basis, content tasks and a brief report on its completion. The document is signed by the head of the structural unit, the head of the organization and the employee himself.

The order contains travel information as follows:

Last name, first name, patronymic of the employee and his personnel number: Sorokin Dmitry Evgenievich, 1 (personnel number in a separate window, according to personnel records).
Structural unit: Marketing and Advertising Department.
Position (specialty, profession): Leading marketer.
Place of business trip (country, city, organization): Russia, Moscow, LLC "Company".
For a period of 14 calendar days from January 14, 2018 to January 27, 2018.
Purpose: advertising campaign, conclusion of a supply agreement.
Business trip at the expense of: Realizator LLC.
Basis (document, number and date): Service assignment No. 3 dated January 13, 2018

At the end of the order there are signatures of the manager and employee. The employee’s signature is placed opposite the inscription that he has read the order.

Subtleties of design

If for some reason an employee does not provide supporting documents about expenses (checks, receipts), the organization does not reimburse him for these expenses. Therefore, during a business trip, it is so important not to forget about reporting. Even a trip in a taxi or bus must be confirmed by a travel ticket or a receipt from the driver.

An important point is also to indicate the structural unit of the organization and the purpose of the trip. Depending on the specified data, further costs will be written off in accounting and tax accounting. So, if the purpose of the business trip was to repair machine tools, when carrying out accounting calculations, the amount of expenses will be written off as depreciation of the repaired equipment. If the goal was to conclude an agreement, the write-off will take place as general business expenses.

And the last point - a business trip with an unfulfilled goal. In most cases, expenses for such a trip are not recognized by the tax service and do not reduce the tax base. You can try to defend your case in court, but in most cases the law remains on the side of the Federal Tax Service.

For correct documentation of travel expenses, a very important aspect is the correct purpose of the employee’s work trip. It is indicated in the written order of the employer. This order allows you to send an employee to perform an official task aimed at making a profit for the company. During your stay on a business trip, the assigned task must be completed. This requirement is specified in Part 1 of Art. 166 of the Labor Code of the Russian Federation, clause 3 “Regulations on the specifics of sending employees on business trips”, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

The task is formed based on the business needs of the enterprise.

It is important to note that the correct formulation of the goal allows you to avoid unnecessary risks if the purpose of the business trip is not achieved. For example, the wording “to sign an agreement with the company “Horns and Hooves”” sounds unambiguous, but the wording “to evaluate the possibility of cooperation with the company “Horns and Hooves”” implies a negative result as one of the options for achieving the goal.

What are the goals?

The purposes of a work trip can be of different nature and conditionally divided into universal and special:

Universal ones are aimed at developing the company’s business and may include finding clients or attracting investors.
Special goals can be of a different nature and reflect the need of the enterprise at a particular point in time, for example, participation in a court case.

It is important to note that any goal must be specific and contain in its formulation complete information about the task, that is, be specific.

Purpose of the trip and examples:

participation of a company representative in negotiations (the counterparty must be indicated) on issues (the subject of negotiations is stated);
representation in a court hearing of the arbitration court (full name of the court) in the case (case number);
conducting an inspection of the branch (branch address).

The purpose for a business traveler can also be specified in the work travel plan if this is required by the local regulations of the organization. The director or other authorized person draws up and signs this document. The employee signs the plan after reviewing it.

In addition to the task, the plan must contain information about the place or organization where the employee was sent, a list of issues to be resolved, and the duration of the business trip.

Sample travel plan

Based on Decree of the Government of the Russian Federation dated December 29, 2014 No. 1595, which entered into force on January 8, 2015, the preparation of a travel certificate is no longer mandatory and is required only if it is specified in the local regulations of the enterprise itself. In this case, the purpose of the trip in the travel certificate and examples can be seen above.

Which ones?

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

Can any employees be sent on business trips?

This is as important 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:

It is strictly forbidden to “equip for travel” pregnant women and minor workers (except for personnel employed in the creative field).
An employee sent on a business trip must have an employment relationship with the employer. At the time of departure, a rental agreement must already be concluded, drawn up in accordance with applicable laws.
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.

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 Pomoshchnik 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.

Examples of correct wording

To make it easier for you to decide on the preparation of documents, we will give several examples of business trip purposes with the correct wording. Maybe you will even find one among them that suits your specific case well:

Administration and Directorate

Opening of a new structural unit
Negotiations on concluding a long-term supply agreement
Unscheduled personnel inspection of a remote branch
Expanding business connections

Sales department

Market research
Negotiations with potential wholesale buyers
Comparative analysis of competitive products
Advanced training: sales training, exchange of knowledge and experience

Researchers

Participation in visiting exhibitions, conferences and presentations
Collection of information for research activities
Conducting field research
Studying primary sources of scientific works

Agricultural sector

Visiting exhibitions dedicated to new technologies in agriculture
Sales of products at fairs and similar events
Purchase of agricultural machinery
Purchasing fertilizers or feed for livestock

Above are the most common reasons for business trips for the named groups of employees. Of course, some of them are universal and can be performed by employees of different departments. So, for example, completing a training may be the purpose of a business trip for a director, and a representative of the sales department may be involved in a supply agreement.

There are often situations when employees need to complete an assignment far beyond their place of work - in another city or even country. Information about each paid trip of an employee must be entered in special documents - “Business Travel Plan” and “Order on Business Trip”.

What can be considered a business trip?

The concept of “business trip” is clearly stated in Article 166. Labor Code of the Russian Federation. This is a trip by an employee at the direction of the employer to perform a work assignment. It must have a specific goal and deadline.

The concept does not include situations where an employee performs his work on the road or the work itself is traveling in nature.

Note! The driver may go on a business trip if the purpose of the driver’s business trip is beyond the scope of his official duties. For example, take another employee on a business trip.

Why do you need a business travel plan?

An employee will not want to travel on business at his own expense, an entrepreneur will not want to pay tax on the money spent, and the tax office will not want to believe that the money was spent without the appropriate documents.

A business travel plan is a document that you will need for tax reporting.

What information is included in the Business Travel Plan?

In the upper left corner the date of preparation of the document, the position and full name of the approver and the name of the organization are indicated. Next, a business travel plan is written quarterly. Each business trip is described in 4 points:

name (number) of the unit or employee going on a business trip;
departure date and duration in days;
basis for departure;
purpose of the trip.

The “business trip order” is personal in nature. One business trip - one order. It is filled out in a strict form and also contains all the points described above.

If the first three points do not raise questions, then the purpose of a business trip can be difficult. It should be written concisely, but quite specifically.

Requirements for registration of business trip purposes

There are no clear regulatory requirements for documenting the purposes of a business trip. However, sometimes inspection authorities have questions about the document. This happens in several cases:

the purposes of the business trip do not correspond to the type of activity of the company or are not in its interests;
the formulation does not imply the possibility of completing the task (not clear enough or too global);
the task is beyond the employee’s competence (you cannot send a cleaner to establish business connections);
The duration of the business trip exceeds the time during which the goal can realistically be accomplished.

All this may raise suspicions that the entrepreneur wants to hide net profit by “drawing” expenses that did not exist.

Examples of correct wording

Administration and Directorate

Opening of a new structural unit
Negotiations on concluding a long-term supply agreement
Unscheduled personnel inspection of a remote branch
Expanding business connections

Sales department

Market research
Negotiations with potential wholesale buyers
Comparative analysis of competitive products
Advanced training: sales training, exchange of knowledge and experience

Researchers

Participation in visiting exhibitions, conferences and presentations
Collection of information for research activities
Conducting field research
Studying primary sources of scientific works

Agricultural sector

Visiting exhibitions dedicated to new technologies in agriculture
Sales of products at fairs and similar events
Purchase of agricultural machinery
Purchasing fertilizers or feed for livestock

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 the point of view of Russian legislation, issues of sending employees to work 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 basis for the legal regulation of 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 their own examples of the designated personnel documentation.

The order to send an employee on a business trip must clearly define the goal set, 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.