Instructions: preparing a work assignment for a business trip

It is not at all necessary to fill out a work assignment for a business trip in 2021. You can send an employee on a business trip without drawing up various documents, based on an order from the organization. However, experienced HR specialists find this inconvenient and prefer to draw up all the documents, since only this guarantees order and frees them from possible claims from inspection authorities. We have studied all the nuances of arranging business trips and are ready to share with readers.

The concept of a business trip is enshrined in Article 166 of the Labor Code of the Russian Federation. The legislation defines that this is a trip of an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work. Sending an employee on a business trip is not as simple as it might seem at first glance. It just seems that in a commercial organization, the director with one word can send any employee even to Kolyma, if he suddenly thinks that a lucrative contract can be concluded there. In fact, everything needs to be documented, otherwise it will not be a business trip, but a vacation at the expense of the company, and from the profit. After all, the Federal Tax Service will not allow expenses for an incorrectly documented business trip to be included as expenses. That is why it is necessary to approach the preparation of all documents as responsibly as possible and it is better to prepare any “extra” papers than not to complete the necessary ones. But first things first.

Instructions: before the start of the business trip

So, let’s look at filling out a document for sending on a business trip step by step using the unified form T-10a as an example. The form established by Goskomstat or the employer is drawn up for the purpose of correct accounting and payment of travel expenses.

Step 1. Fill out the header

We begin filling out the sample business trip assignment by entering general information:

• name of the institution;
• numbers of forms according to OKUD and OKPO;
• serial number;
• date of formation.

Step 2. Fill in the employee’s personal data

A sample job assignment for a business trip (format T-10a job assignment you could see above) contains information of a personal, individual nature:

• FULL NAME. the employee must be listed in the center of the form;
• The number on the timesheet is recorded in the same part.

Step 3. Fill out the table

The form “Office assignment for a business trip in 2021,” a sample of which can be studied further, contains a table consisting of 12 columns, the first 11 of which are filled in in order with the following information:

1. Fixation of the structural unit where the person works.
2. The title of the position is in accordance with the wording in the staffing table of the institution.
3. Name of the area where the employee needs to be sent.
4. Full name of the institution where the employee is going.
5. Trip start day.
6. The day the trip ends.
7. The total duration of the trip.
8. Duration, excluding travel time.
9. An indication of the institution that pays travel expenses (usually the one that sends the employee, sometimes the inviting party).
10. Information from the administrative document according to which the employee is sent on the road.
11. Description of the purpose of the employee's referral.

Having filled out the first 11 columns, the registration can be interrupted until the employee returns from the trip.

Step 4. Sign

The process should be completed by ensuring the signature of the head of the structural unit where the person leaving works. In general, the document must be approved by the head of the institution (a person authorized by the head).

Download the official assignment for a business trip: form, sample filling

Download samples of the organization's personnel documents : Form T-1 and T-1a. Employment orderForm T-2. Employee personal card Form T-3. Staffing table of the organizationForm T-6 and T6a. Vacation orderForm T-7. We draw up a vacation scheduleForm T-8. Order of dismissalForm T-9 and T-9a. Business trip orderForm T-10. Travel certificate Form T-13. Working time sheetForm T-49. Payroll Form T-51. Payroll for calculating and calculating wagesForm T-53. Payroll for salary paymentsForm T-53a. Payroll register Form T-54. Employee's personal account Form T-60. Note-calculation on granting leaveForm T-61. Calculation note upon dismissal

Instructions: at the end of a business trip

Upon returning from your trip, you should complete filling out the document. You can do this as follows.

Step 1. Fill out the report

Having returned from the trip, the employee (column 12) enters information based on its results, that is, gives a brief report on the fulfillment of official assignments.

Step 2. Sign

The document concludes:

• signature of the employee returning from the trip;
• assessment by the head of the unit of the effectiveness of the trip in the line provided for giving an opinion on the business trip;
• signature of the head of the department, date of the report.

Step 3. Let's rent

A properly executed document should be submitted to the accounting department of the institution.

How to count days correctly

A preliminary calculation of the employee's absence days is made before dispatch and is included in the text of the assignment. The actual duration of the business trip is determined primarily by travel documents. The starting point is the date of departure of transport from the place where a member of the work team works permanently.

In case of loss of travel documents:

• use documents confirming the rental of housing by an employee on a trip (hotel receipt, any other documents indicating temporary residence);
• The employee does not have documents for accommodation and travel - he draws up a memo (or any other document) in which he indicates the actual duration of his stay on a business trip, and the receiving party confirms it with the signatures of its responsible persons.

If the employee used company or personal transport instead of public transport, or involved third parties in the transportation, he draws up a memo with attached any documented data that the travel was carried out along the required route (waybill, gas station cash receipts, etc.).

When calculating business trip days reflected in the order, in the official assignment and in the report on its execution, it should be taken into account that:

• a day is counted up to 24 hours, including the last minutes, from zero hours – the next day;
• if the station, airport, marina are located outside the city limits, the travel time to them is included in the business trip period;
• The appearance of the business traveler at his permanent workplace on the day of departure and arrival is negotiated with the administration.

Changes in travel arrangements

Since August 2015, registration of business trips has been carried out according to simplified regulations.

The business entity retained the right to refuse, in whole or in part, the above-mentioned accounting documents used for official business trips, as well as the right to continue to use these documentary standards.

The law does not limit the right of a business entity to continue to use approved forms in document flow for registration of business trips, if it considers this appropriate for accounting at the enterprise. In addition, it is allowed to change the basic forms and use your own accounting standards.

In a word, the legislator “outsourced” accounting and control over the expenditure of funds during business trips, the format of reporting on the issued travel assignment, as well as the way in which they will be carried out, to business entities.

Please note that if the employer’s local regulations provide for the execution of the above travel documents, then their completion is mandatory.

Read also: Reporting documents for business travelers

Requirements and structure

Labor legislation does not oblige you to formalize a task, and, accordingly, our example of a business trip report is of a recommendatory nature. But employers want to know what the employee was doing, so they are developing appropriate local regulations regulating the travel registration procedure.

What do they usually write? If possible, indicate the specific result - a concluded contract or an invoice confirming the purchase of products. You can use a short report on the completion of the task (business trip), an example of this is in the official task. The manager who sent the subordinate on a business trip will check whether the outcome of the trip corresponds to the assigned task. You can see what a business trip report looks like; an example of filling it out is Form 10a.

If the business trip was long and involved resolving several issues, then instead of a short one it is better to use a full-fledged business trip report; we compiled an example of writing in free form for a budget organization. Let's say an employee went to a remote branch, where it was planned to conduct a series of training seminars, as well as conclude several long-term contracts. Based on the results, he will write that more than half of the respondents successfully passed testing after the training, contracts were concluded for the supply of equipment worth ten million rubles.

Business trip concept

By the term “business trip” the law means the departure of an employee on a business trip caused by the need to carry out work outside the administrative entity in which the company sending him is based.

Business trips are business short-term (from 1 to 3 days) and long-term (from 3 days or more) trips to remote branches or separate divisions of an enterprise, trips to business partners for approvals and concluding contracts and on other work, official and production issues.

Employee actions after a business trip

After the employee returns to his home organization, he must give the travel certificate to the responsible person, who will enter information about his arrival with the date, signature and seal on it.

Next, the travel certificate, together with the rest of the package of documents (order from the head of the enterprise on a business trip, checks, receipts, etc. payments confirming travel expenses) is transferred to the accounting department of the enterprise. Based on them, the accountant makes a detailed calculation of the expenses incurred and, if necessary, reimburses the business traveler for the amount spent in excess of the amount previously issued in advance or accepts the remaining surplus at the cash desk. These same documents serve as the basis for reducing the tax base under the heading “expenses”.

What is the document for?

A business trip can be associated with a variety of purposes:

• conducting negotiations;
• conclusion of contracts;
• servicing a remote structural unit;
• purchases and sales of inventory items;
• participation in training seminars;
• training events, etc.

At the same time, regardless of the goals, based on the results of the trip, the traveler must draw up and submit to his superiors a report on the completion of the task.

The business trip report is needed by both parties to the employment relationship.

Based on the report, the management of the enterprise has the opportunity to determine how well the employee coped with the issues and tasks that he had to solve on a business trip. It allows the employee to avoid unfounded claims regarding unsatisfactory trip results.

We should not forget that, based on the report, the company’s management can either reward a subordinate for work successfully done or punish him by imposing a disciplinary sanction (for example, if the results of a business trip are negative, provided that they were the direct fault of the employee).

Step-by-step instruction

A step-by-step algorithm for compiling a business trip report in any form.

Step No. 1. Specify the recipient.

In the upper right corner of the reporting form, indicate the position of the head of the enterprise, as well as the full or abbreviated name of the organization. If the creation is not carried out on the institution’s letterhead, then it is permissible to indicate the registration data of the enterprise (TIN, KPP), address of location, registration, contacts for communication.

Step No. 2. Register the compiler’s data.

As in a regular application, it is necessary to indicate information about the person who compiled the reporting form. Please indicate your position and full name. It is permissible to write down your personnel number, residential address and telephone number for contacts. Additional information will be relevant in a large organization with a complex organizational structure.

Step No. 3. Document title.

In the center of the new line, write “Trip Report.”

Step No. 4. Indicate the period and purpose of the business trip.

First of all, indicate when the business trip took place - specific dates. Then enter the purpose for which the employee was sent to another location. For example, “taking advanced training courses” or “participating in training.”

Step No. 5. Express the essence and results.

Now we describe in detail what specific results the posted worker achieved. For example, the purpose of the business trip was to conclude a contract for the supply of goods. The result may be the signing of the contract or refusal to sign. If the intended goal could not be achieved, then indicate for what reasons. For example, a contract for the supply of goods was not concluded with the supplier due to the non-compliance of the goods with the presented quality characteristics.

Normative base

In particular, the procedure for sending employees on business trips is currently regulated by Chapter 24 of the labor legislation of the Russian Federation, as well as by Decree of the Government of the Russian Federation No. 749, with the latest changes that came into force at the beginning of 2020.

Labor Code of the Russian Federation

Decree of the Government of the Russian Federation of October 13, 2008 N 749

According to them, employees are sent on business trips based on a written decision of the employer, which is an order or instruction for the enterprise.

The stipulated order, which has the established form T9, indicates not only the date of departure of the employee and the duration of the business trip, but also its purpose.

Form T-9a

Form T-9

Of course, such an order existed before, but it was also accompanied by a travel certificate, as well as an official assignment, which reflected the purpose of the trip in more detail.

But with the repeal of some clauses of Resolution No. 749, the certificate acquired the status of a non-mandatory document, but the question of the appropriateness of issuing an official assignment remained open. Accordingly, many do not know whether it is necessary.

General information about the report, document features

If you have been on a business trip for the first time and now you are faced with the task of creating a report on it, and you do not really understand exactly how to write it, read our recommendations - they will be useful for an accurate idea of ​​​​what this document should look like. Also look at the sample form - based on it you can easily create your own individual report.

Before moving on to a detailed description of the document, let's give some general information. Let's start with the fact that this report can be written either in any form, or in a unified form, or, if the organization has its own document template approved in the accounting policy, according to its type. The method for generating the report must be specified in the company’s local regulations.

The report can be written on a regular sheet of paper of any suitable format (preferably A4) or on letterhead - if this requirement is in the internal regulatory documents of the enterprise. You can write it either by hand or type it on a computer (with mandatory subsequent printing).

Only one rule must be unconditionally followed - the report must contain the autograph of the traveler, the person who accepted the report (usually the head of a structural unit), as well as the director of the enterprise (in addition to the signature, he must put his resolution on the report).

It is best to write the report in two identical copies (if by hand, then you can use a carbon copy), one of which should be given to management, the second, just in case, should be kept with you (after making a note to accept the copy from the employer’s representative).

Part 1

The first thing you need to write on the front side of the travel certificate is the full name of the enterprise in which the traveler works, with a mandatory indication of the organizational and legal status (IP, LLC, OJSC, CJSC). Next to it you need to enter the OKPO code (from the company’s registration documents). Just below is the document number for internal document flow, as well as the date of its preparation.

General filling rules

Let’s immediately make a reservation that the algorithm for creating a business trip report largely depends on the form on which you need to report. A unified sample of a business trip report (written) has not been approved by officials. Consequently, the company’s management is obliged to approve not only the form, but also the individual requirements for maintaining such a form.

IMPORTANT! These requirements for drawing up a business trip report will have to be fixed in a separate local order for the organization, and also familiarized to all specialists for signature. Please note that it is not necessary to familiarize all employees with the order. It is enough to inform only those employees who are planned to be sent on business trips.

Follow generally accepted recommendations. It is acceptable to prepare a business trip report in 2021 (form, sample filling) by hand. To do this, use black or blue ink. A printed version of reporting is still preferable. Follow generally accepted rules of business correspondence. Avoid abbreviations in the text part of the reporting form. Personal appeals should also be omitted. It is acceptable to use the organization's letterhead.

Are internal accounting documents necessary and what should they be?

Despite the fact that the use of standardized travel forms is no longer required, most owners prefer not to completely abolish the accounting system in this segment.

Many HR employees, despite the adopted simplifications, continue to use accounting documents of previously adopted or independently developed standards when registering a business trip, preferring to “insure themselves” against possible complications caused by insufficient supporting documentation.

In most cases this is justified. But we should not forget that in order to use your own standard in the document accounting system, it is necessary to carry out a number of regulatory procedures:

• it is necessary to develop a Regulation on business trips and approve it by internal order;
• all document forms used must be approved by a local regulatory act - a decree (order) for the enterprise;
• Forms approved by order for the enterprise must be included in the list of cases.

Only after these requirements are met, the forms of your own standard can be used in the document flow of the enterprise.

Mandatory advance report

In addition to reporting on the results of the business trip, the employee will also have to report on the expenses incurred. Let us remind you that when sending specialists, the employer is obliged to pay an advance on travel expenses.

This advance is paid for:

1. Payment for travel to the place where the work assignment is performed.
2. Renting accommodation for accommodation on a business trip. For example, paying for a hotel room or renting a room or apartment in the private sector.
3. Resort fee, if the employee is sent to the territory of the Russian Federation, for a stay there you will have to pay a resort fee.
4. Per diem expenses that compensate for the inconvenience associated with an employee living outside of their primary place of residence.
5. Other expenses as agreed with the manager. For example, purchasing teaching aids, paying for certificates, and other services.

Please note that when submitting an advance report to the accounting department, you will also have to submit supporting documents: checks, receipts, tickets, invoices and other documents.

We discussed the features of drawing up this reporting form in the material “How to fill out an advance report of an accountable person.” This article presents a current template, step-by-step instructions for drawing up a reporting form, as well as an example of filling out the document. All forms can be downloaded for free.

01/08/2019 Unified form No. T-10 “Travel certificate” and No. T-10a “Office assignment for sending on a business trip and a report on its implementation” were approved by Resolution of the State Statistics Committee of the Russian Federation dated 01/05/2004 No. 1 “On approval of unified forms of primary accounting documentation for labor accounting and payment." They are unified forms of primary accounting documentation for labor accounting and payment (for personnel accounting). Instructions/recommendations for filling out the form (Excerpt from the Post. Goskomstat of the Russian Federation dated January 05, 2004 No. 1): Travel certificate (form No. T-10) Is a document certifying the time spent on a business trip (time of arrival at the destination(s) and time of departure from it (them)). At each destination, notes are made on the time of arrival and departure, which are certified by the signature of the responsible official and seal. Issued in one copy by an employee of the personnel service on the basis of an order (instruction) to be sent on a business trip (Form N T-9). After returning from a business trip to the organization, the employee (accountable person) draws up an advance report (Form N AO-1) with documents attached, confirming expenses incurred. An official assignment for sending on a business trip and a report on its implementation (Form No. T-10a) is used to draw up and record an official assignment for sending on a business trip, as well as a report on its implementation. The official assignment is signed by the head of the structural unit in which the posted employee works. It is approved by the head of the organization or a person authorized by him and submitted to the personnel service for issuing an order (instruction) on sending on a business trip (Form N T-9 or N T-9a). An employee arriving from a business trip draws up a brief report on the work performed during the business trip, which is agreed upon with the head of the structural unit and submitted to the accounting department along with a travel certificate (Form No. T-10) and an advance report (Form No. AO-1).