tööreise

tööreiss, commonly translated as a work trip, refers to a journey undertaken by an employee for the purpose of carrying out professional duties rather than personal leisure. In Estonia and many other countries, the concept is governed by employment law and tax regulations, which delineate permissible expenses, durations, and reporting requirements. Typically, a tööreiss involves travel to a client location, conference, training, or site inspection that cannot be conducted remotely.

The legal framework requires that the employer defines the trip as business-related, submits an approval request, and documents the itinerary. Upon completion, employees usually file an expense report that must include receipts for transport, accommodation, meals, and other incidental costs. Tax authorities consider such expenses deductible if they are substantiated and necessary for the conduct of the business. However, expenses for personal activities or extended stays may be partially or fully disallowed.

Differentiating between domestic and international work trips is important. Domestic trips fall under national transport regulations, whereas international trips often involve passport and visa considerations, currency exchange, and sometimes additional insurance requirements. Some employers provide per diem allowances for meals and incidentals, while others reimburse actual costs.

In practice, a well-structured toimintasuunnitelma (business plan) and clear communication between employer and employee reduce disputes over what constitutes legitimate travel expenses. Employers may also establish a travel policy that obliges employees to adhere to cost‑control measures, such as choosing economy class flights or booking standardized hotel accommodations. A clear, written policy not only ensures compliance with labor and tax laws but also promotes fairness and transparency throughout the organization.