Today, in order to receive a guaranteed pension in old age, it is necessary to correctly draw up documents, but many beginning entrepreneurs are so confused in the complex system of legislation that they cannot understand whether they themselves need a work book, how to make an entry in the work book for an individual entrepreneur, whether they have they have the right to a pension in old age, as well as how to correctly register employees who come to work for an individual entrepreneur.
All these questions can only be answered by labor legislation, as well as people who understand it.
Today we will try to delve into the basics of labor law and sort out all the rights and obligations of an individual entrepreneur regarding labor registration. Knowledge is power, so we start filling in the gaps in our knowledge now.
General points related to the work book for individual entrepreneurs
Every citizen who works in our country must have a work record book. An entry in the work book about being hired gives a count of your work experience. Correcting an error in a work record entry is a complex and costly process.
As for the main nuances of maintaining a work book as an individual entrepreneur, it is worth paying attention to a number of points. So, for example, an individual entrepreneur must purchase labor for his employees himself, but can ask the employee for a favor to divide the cost of the purchase between them.
Also, an individual entrepreneur has every right not to issue orders for his enterprise on hiring a citizen.
An individual entrepreneur must himself, in accordance with the rules established for personnel officers, maintain the employee’s work book.
An individual entrepreneur, at his own discretion, accepts an employee for a certain position , and also assigns him a salary and maintains his work record book, so in fact and by law he is an employer. He also enters information about awards in the work book.
IP work book - what is written in it
The legislation obliges all entrepreneurs who have created individual entrepreneurs to maintain the shopping and entertainment company of their employees. But the individual entrepreneur does not record anything in his own similar document.
This is explained by the fact that the individual entrepreneur:
- Engaged in entrepreneurship, not work.
- By status, he is not an employee.
- Does not perform any labor functions.
The individual entrepreneur is registered with the Pension Fund as an entrepreneur. This will serve as the basis for further registration of his pension.
Important! The distribution and distribution system for individual entrepreneurs is not maintained, since it contains information only about the performance of labor functions
Do I need to make an individual entry in my work book for myself?
Every citizen of Russia who officially carries out his work activity must be properly registered. But what to do in the case of an individual entrepreneur? We are accustomed to the fact that only the employer creates a work book for an employee, but who is the employer of a private entrepreneur? No one of course. Individual entrepreneurs work for themselves and do not report to anyone.
Is it possible to create a work book for yourself ? The Labor Code does not deny this provision, but does not approve it either. An individual entrepreneur does not need to create a work book. Firstly, no one will check it, and secondly, this is not provided for by law, which means, as a general rule, it is illegal.
It is also worth keeping in mind that the pension fund, as well as the tax office, independently calculate the payments made by the entrepreneur, and also calculate his length of service. If an individual entrepreneur is an honest tax payer, this means that he can count on a decent pension when he reaches the appropriate age.
Entry in the work book about employment in an individual entrepreneur
Hiring an employee to work for an individual entrepreneur is a whole event. The employer needs to be clearly aware of the pattern of his behavior, and also know the sequence of his actions.
Many employees themselves do not know how an employment contract and other labor documents should be drawn up correctly, which is why your task as an employer is to know this information in order to correctly formalize the hired employee.
Before proceeding to filling out the work book, the employee must undergo an interview. Based on the results of a successfully completed interview, an employment contract is drawn up.
Only then does entry into the work book begin. Read about the rules for filling out a work book when applying for a job with a probationary period here.
Creation and registration of the correct technical documentation
There are times when, for various reasons, future employees of companies and private enterprises do not provide an official work book to record their length of service. Since the law clearly regulates the availability of this document in a single form, the future employer cannot issue a work book.
And you can’t start another one if you have a previous work book. And so that an administrative penalty is not imposed on an emergency company (company) for violating the legal procedure for hiring and maintaining control documents, it is necessary to draw up an official act of refusal signed by witnesses. This action is regulated by Article 5.27 of the Code of Administrative Offenses of Russia.
A work book is an important document confirming the official length of service and experience of a worker or employee. Keeping it carefully and making notes is the employer’s immediate responsibility. If a person already has some experience, then everything is clear, but how to get a work book for the first time?
To begin, purchase a new form from the appropriate store. Afterwards, the title page is filled out according to the official documents provided by the future employee; there are no difficulties here. Then the remaining information is entered:
- A serial number for each official entry made in the work book of an individual entrepreneur or the company’s personnel department.
- Time of hiring, subsequent dismissal (date of entry into position, not filling).
- Additional information about length of service, qualifications, position held, nature of work activity.
- Details, legal information about the laws and regulations on the basis of which orders are made (be sure to indicate the time and date).
The accounts in the work book do not interfere with the previous ones and are clearly separated by space from each other.
How to apply for a work permit for an employee if this is his first work experience?
So, imagine that you hired an employee to help you. But, as we know, and in accordance with the legislation of our country, he cannot work for you unofficially. That is why the fact of the existence of an employment relationship between you must be documented.
But what to do if an employee decides to get an official job for the first time . In this case, you need to correctly draw up the employee’s first employment document. Where to start if you yourself are a young individual entrepreneur who has never encountered anything like this?
First, you need to worry about purchasing a work book. You can purchase it at any print store. But here the entrepreneur is faced with the question of who exactly should be involved in purchasing the document. Since Article 16 of the Labor Code states that it is the employer who hires the employee and is the drawer of his labor document.
This means that it is the employer who purchases the work book for his employee . Also, the employer cannot shift this responsibility to a subordinate. The only thing an individual entrepreneur can do is, with the employee’s consent, to withhold half of the labor cost from the employee’s salary.
If the work report is created for the first time, then it is the employer who is responsible for filling out the work report. Therefore, an entrepreneur needs to take this process very seriously. For more information about registration when applying for a job, see the article at the link.
Filling out a work book by an individual entrepreneur - sample:
BUSINESS -
Individual entrepreneur's work book
The Labor Code of the Russian Federation obliges entrepreneurs to keep work books for all employees, but no entries are made in their own labor individual entrepreneurs, since records are made in the work book about labor activity, not entrepreneurial activity
In accordance with the law, an individual entrepreneur has the status of an employer, not an employee. He cannot conclude an employment contract with himself, since there will be no other party in the employment relationship. Therefore, an individual entrepreneur (IP) has no reason to keep a work book for himself
The individual entrepreneur’s work experience during the period of business activity is taken into account on the basis of the individual entrepreneur’s contributions to the Pension Fund. The beginning and end of the individual entrepreneur’s work experience correspond to the date of registration of the individual as an individual entrepreneur and the date of deregistration with the Federal Tax Service.
In order to confirm the existence of work experience as an individual entrepreneur, the Pension Fund of the Russian Federation, during deregistration, issues the entrepreneur a certificate about the period of payments during his stay in individual entrepreneur status
Work books of individual entrepreneurs
The Labor Code obliges employers to keep work books for each employee. If work for an individual entrepreneur is the main activity, then an entry is made into the “labor” record only if the employee has worked for more than five days. When filling out the book, keep in mind that there cannot be abbreviations even in the name of the employer, for example, “IP Vasiliev V.V.” should look nothing more than “Individual entrepreneur Vladimir Vasilievich Vasiliev.”
If an individual entrepreneur hires an employee who has never worked anywhere before, he needs to obtain a work book. The employee, in turn, must compensate for the costs of purchasing the book by depositing money into the cash register (clause 47 of the Rules for maintaining and storing work books, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). With the consent of the employee, the necessary amount can be withheld from his salary. Entries in the work book about the reasons for termination of the employment contract must be made in strict accordance with the wording of the Labor Code or other federal law. The corresponding link must also be written in the work book.
Dates in all sections of work books are written in Arabic numerals. For example, if an employee was hired on May 7, 2008, an entry is made in the work book: “05/07/2008”. The employee's last name, first name and patronymic are indicated in full. Abbreviations or replacement of first and middle names with initials are not permitted. The date of birth (day, month, year) is entered into the book on the basis of a passport or other identification document (for example, a military ID, foreign passport, driver’s license, etc.).
A record of education is made only on the basis of a certificate, diploma, etc., and if the education is incomplete, then on a student card, grade book, or certificate from an educational institution. Each entry is assigned its own serial number. Also, information about the work performed by the employee, transfer to another permanent position and dismissal must be entered into the work book. In the latter case, it is necessary to indicate the basis for termination of the employment contract. It should be borne in mind that information about rewards for success at work is entered into the work book, but information about penalties is not.
The exception is cases where the disciplinary sanction is dismissal. There are situations when, for one reason or another, the entrepreneur’s employees do not want to present their work records. How to fulfill the obligation to maintain a work book in this case? There is no need to issue a new one, since the employer is not given the right to create another work book for the employee if he has the previous one. And in order not to fall under administrative punishment (a fine of up to 50 minimum wages) for violating the procedure for maintaining a work book (Article 5.27 of the Code of Administrative Offenses of the Russian Federation), it is necessary to draw up an appropriate act signed by several witnesses stating that the employee was asked to present a work book, from which he refused without explanation
Responsibility
Individual entrepreneurs, along with other employers who hire workers, are required to comply with the rules for maintaining, recording and storing work books. The basis for this requirement is the Rules for maintaining, storing, recording and issuing work books
Responsibility for violation of these rules is provided for in Article 45 of the Rules and provides for either a fine in the amount of 1,000 to 5,000 rubles, or a ban on conducting business activities for up to 90 days. In some situations, by a court decision, it is possible to compensate for damage caused to an employee when deliberately false or incorrect information is entered into his work record book.
Rules for maintaining work books for individual entrepreneurs
How to make an entry in the work book of an individual entrepreneur (employee)?
Title page
The title page contains basic information about the employee. Filling it out correctly and without errors is an important task, because only if it is filled out absolutely competently and correctly can the work book be considered valid. Correctly enter the employee's last name, first name and patronymic.
The next step is to correctly indicate your date of birth. There should be no strikeouts or corrections in the work report.
Now you need to indicate the employee’s level of education. So, the entry should appear in the line: “higher”, “secondary” or “secondary-specialized”.
It is worth remembering that your level of education is stated in a special document called a diploma.
Your graduation specialty is also indicated there. For example: “Higher education. Lawyer".
Next, the work book is signed by the employee and the employer himself. This completes the filling of the title page in the book.
Employment Record
It is mandatory to make a record of employment in the work book. To do this, fill out all the columns of the form in the work book.
Let's look at it step by step:
- the first column indicates the record number, but since we are considering a situation in which you are the first employer of the employee, this number will be the first.
- in the second column we indicate the date of drawing up the labor contract.
- in the third column, which talks about job information, we indicate the place of work and position of the employee.
- in the fourth column an order is written in large organizations, but when working for an individual entrepreneur, the number and date of filling out the employment contract are indicated.
The signature of the manager and the seal of the individual entrepreneur are also affixed.
An example of such an entry might look like this : “No. 1. 06/12/2015. IP Zaitseva. Hired as a sales consultant. Employment contract No. 123 dated June 12, 2015.”
Record of dismissal
In case of dismissal, a similar entry is made, however, there is no need to write the name of the organization. When dismissing, the reason that served as the dismissal is written.
An example of such an entry looks like this: “No. 2. 11/07/2015 Dismissed from the position of sales consultant at his own request.” Next, the signature and seal of the individual enterprise is affixed.
Awards page
If during the course of his work, an employee received awards, it is also worth writing about this in his employment record, so that the next employer can appreciate what a valuable personnel he received.
The award is also recorded in the work book . The entry is assigned its own number and date. The information about the award indicates which award the citizen has received. Maybe it's a diploma, a state award or another type of encouragement. In general, the entry looks something like this: “No. 1.26.07.2015. IP Morozova. Awarded gratitude for preparing and holding an event with veterans on May 9.”
This record is certified by the employer’s signature and seal.
Entrepreneur keeps work books
1) If an individual entrepreneur does not have employees, should he keep a work book for himself? If a person ceases to operate as an individual entrepreneur and goes to work for another employer, does the new employer need to make an entry in the work book about his past work as an individual entrepreneur?
2) Before the amendments to the Labor Code of the Russian Federation came into force (06.10.2006), employers - individual entrepreneurs were not required to maintain work books of their employees.
After the amendments to the Labor Code of the Russian Federation came into force (October 06, 2006), employers - individual entrepreneurs must create work books for their employees. Does this apply to existing employees? How to make appointment records for employees hired before October 6, 2006? Answer to question 1.
In accordance with Article 66 of the Labor Code of the Russian Federation, the employer (with the exception of employers - individuals who are not individual entrepreneurs) maintains work books for each employee who has worked for him for more than five days, in the case where work for this employer is the main one for the employee. Therefore, if an individual entrepreneur has employees under an employment contract, he is obliged to keep work books for them in the manner established by the Government of the Russian Federation. The form, procedure for maintaining and storing work books, as well as the procedure for producing work record forms and providing them to employers are approved in Decree of the Government of the Russian Federation of April 16, 2003 N 225 “On work books”. Indeed, the question arises whether it is necessary to keep a work book if the employer, an individual entrepreneur, and the employee are the same person, since the same Article 66 of the Labor Code of the Russian Federation states that a work book of the established form is the main document about the employee’s work activity and seniority.
Article 66 of the Labor Code of the Russian Federation, and in accordance with it, the Decree of the Government of the Russian Federation of April 16, 2003 N 225 “On work books” states that information about the employee, the work performed by him, transfers to another permanent job and about the dismissal of an employee, as well as the grounds for termination of the employment contract and information about awards for success in work. Information about penalties is not entered into the work book, except in cases where the disciplinary sanction is dismissal. At the request of the employee, information about part-time work is entered into the work book at the place of main work on the basis of a document confirming part-time work.
As can be seen from the above standards, all entries in the work book are made in relation to a specific employee. In order to obtain the status of an employee, it is necessary to enter into an employment relationship with the employer by concluding an employment contract. Article 56 of the Labor Code of the Russian Federation states that an employment contract is an agreement between an employer and an employee, according to which the employer undertakes to provide the employee with work for a specified labor function, to provide working conditions provided for by labor legislation and other regulatory legal acts containing labor law norms, collective agreement, agreements, local regulations and this agreement, pay the employee wages in a timely manner and in full, and the employee undertakes to personally perform the labor function defined by this agreement, to comply with the internal labor regulations in force for this employer. The parties to the employment contract are the employer and the employee (Article 56 of the Labor Code of the Russian Federation). Employer is an individual or legal entity (organization) that has entered into an employment relationship with an employee. Employers - individuals are recognized as registered in the prescribed manner as individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (Article 20 of the Labor Code of the Russian Federation). Due to the fact that the legislator has determined the status of an employer and not an employee for an individual entrepreneur, he, accordingly, cannot enter into an employment contract with himself (this will contradict the labor code, since there will be no second party in the labor relationship), therefore he has no legal basis for a work book for himself.
As for the fact that the work book of the established form is the main document about the employee’s work activity and length of service, this again relates only to the employee. Since the legislator has determined his legal status for an individual entrepreneur, he will have his own documents established by law to confirm his work activity. Based on Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activity without forming a legal entity from the moment of state registration as an individual entrepreneur. According to the Decree of the Government of the Russian Federation of June 19, 2002 N 439 “On approval of forms and requirements for the execution of documents used for state registration of legal entities, as well as individuals as individual entrepreneurs”, form N P61001 “Certificate of state registration of an individual in as an individual entrepreneur”, as well as N P65001 “Certificate of state registration of termination by an individual of activities as an individual entrepreneur”.
As for the work experience of an individual entrepreneur, according to Article 2 of the Federal Law of December 15, 2001 N166-FZ “On State Pension Provision in the Russian Federation”, work experience is the length of service taken into account when determining the right to certain types of pensions under the state pension ensuring the total duration of periods of work and other activities that are counted in the insurance period for receiving a pension provided for by the Federal Law “On Labor Pensions in the Russian Federation”.
In accordance with Article 2 of the Federal Law of December 17, 2001 N 173-FZ “On Labor Pensions in the Russian Federation,” the insurance period is the total duration of periods of work and (or) other activities taken into account when determining the right to a labor pension. during which insurance contributions were paid to the Pension Fund of the Russian Federation, as well as other periods counted towards the insurance period. Based on Article 6 of the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation,” the policyholders for compulsory pension insurance are: “... individual entrepreneurs, lawyers, notaries engaged in private practice.”
Thus, the main document confirming the work activity and length of service of an individual entrepreneur will be a certificate of state registration of an individual as an individual entrepreneur.
In this case, another question arises: If a person ceases to operate as an individual entrepreneur and goes to work for another employer, does the new employer need to make an entry in the work book about his past work as an individual entrepreneur?
There are two points of view here:
1. As stated above, an individual entrepreneur is an employer, not an employee. The Labor Code of the Russian Federation, Article 66, establishes that the work book contains information about the employee, the work he performs, transfers to another permanent job and the dismissal of the employee, as well as the grounds for termination of the employment contract and information about awards for success in work. Therefore, entering information into the work book that is not provided for by law may be regarded as a violation.
2. A person who has entered into an employment contract with an employer becomes an employee. If the work book does not reflect the person’s previous work activity, then a situation may arise that the employer, when hiring a former individual entrepreneur, worsens his position compared to other employees, since the total length of service, which is necessary for calculating, is not taken into account, for example , benefits for temporary disability, maternity and childbirth in accordance with the Federal Law of December 29, 2006 N 255-FZ “On provision of benefits for temporary disability, pregnancy and childbirth to citizens subject to compulsory social insurance.”
However, this law does not make the calculation of length of service when paying these benefits strictly dependent on the indication of this length of service in work books. Thus, according to Article 16 of the Federal Law of December 29, 2006 N 255-FZ “On the provision of benefits for temporary disability, pregnancy and childbirth to citizens subject to compulsory social insurance” in the insurance period to determine the amount of benefits for temporary disability, pregnancy and maternity (insurance period) includes periods of work of the insured person under an employment contract, state civil or municipal service, as well as periods of other activities during which the citizen was subject to compulsory social insurance in case of temporary disability and in connection with maternity. In accordance with this law, Order of the Ministry of Health and Social Development of the Russian Federation dated February 6, 2007 N 91 “On approval of the Rules for calculating and confirming insurance experience to determine the amount of benefits for temporary disability, pregnancy and childbirth” was adopted, according to which (clause 11 ) periods of activity of an individual entrepreneur, individual labor activity, labor activity under individual or group rental conditions are confirmed by:
a) for the period before January 1, 1991 - a document from financial authorities or certificates from archival institutions about the payment of social insurance payments;
b) for the period from January 1, 1991 to December 31, 2000, as well as for the period after January 1, 2003 - a document from the territorial body of the Social Insurance Fund of the Russian Federation on the payment of social insurance payments.
On recording in the work book the insurance length of an employee - a former individual entrepreneur, confirmed by the specified documents, in the event of his employment in the Decree of the Government of the Russian Federation of April 16, 2003 N 225 “On work books”, as well as in the Decree of the Ministry of Labor of the Russian Federation of October 10 2003 N 69 “On approval of the Instructions for filling out work books” does not contain instructions. However, this insurance period may be reflected in the employee’s personal card (form T-2, approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1). Thus, according to the Instructions for the application and completion of forms of primary accounting documentation (Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1) length of service (total, continuous, giving the right to a bonus for length of service, giving the right to other benefits established in the organization and etc.) is calculated on the basis of entries in the work book and (or) other documents confirming the relevant length of service.
Answer to question 2.
With the entry into force of Federal Law No. 90-FZ dated June 30, 2006, entrepreneurs were required to immediately begin maintaining work books for their employees, including existing employees. For employees who do not have work books (for example, those for whom work for a given entrepreneur is their first job), each individual entrepreneur employer had to issue a new work book. Workers who have work books had to make records of their work with the employer - an individual entrepreneur.
According to the letter of the Ministry of Health and Social Development dated August 30, 2006 N 5140-17, “in this case, a record of the employee’s hiring should be made in the employee’s work book from the date of commencement of work for this individual entrepreneur, since this is in the interests of the employee. Accordingly, in this case, when an employee hired before October 6 is dismissed, an entry about the dismissal is also made in the work book. If there is no entry in the work book about the hiring of an employee hired by an individual entrepreneur before October 6, the entry about the dismissal of such an employee after October 6 has no basis.”
Author of the publication: editors of the electronic library “HR Package”
How to make changes (correct) correctly?
If there is a need to enter changes or corrections, then you should do this as carefully as possible. If the matter concerns a change of full name, then the changed data should be crossed out, and on the left side of the main spread write on the basis of which document the action was performed , for example, changing the last name on a marriage certificate.
If you need to change the entry in the line where the work data is indicated, then you must indicate in the next paragraph that the entry is incorrect, and rewrite the correction in the next paragraph. For example: “No. 2. 07/26/2015. Point No. 1 is invalid. No. 3 IP Morozova. Awarded a certificate for preparing and holding the event.”
All records are certified by the seal and signature of the manager.
Features when working for an individual entrepreneur
If an employee works for an individual entrepreneur, he must be prepared for the fact that his employment records will look a little different than those of employees of organizations. For example, there is no link to a document that speaks of dismissal. In recording the fact of hiring, award or dismissal, the employer can only refer to the employment contract and the labor code, and specifically its articles.
Another feature of working for an individual entrepreneur is the fact that the employer fills out the documents himself , without involving HR department employees because they simply do not exist.
If an employee quits but never picks up his work book, the individual entrepreneur does not have the right to get rid of it. He must, according to all the rules, first try to contact the employee or his relatives.
If this fails, then the employer sends the document by registered mail to the place of residence. If the location is unknown or the employee does not receive the book, it is necessary to keep it at home until the employee shows up at the employer to pick up the document.
The employer must provide a work book to the starting employee himself . These and many other nuances will accompany the employee and employer in their labor interactions.
Responsibility for violations
If one of the parties commits a violation in filling out the work book, then an administrative fine will be imposed.
At an enterprise, it is imposed on an employee of the HR department, and in the case of registration of an individual entrepreneur, it is most often imposed on an individual entrepreneur.
For incorrect or untimely execution of a work book, for its damage or loss, as well as failure to issue it upon dismissal, the employer, represented by an individual entrepreneur, bears administrative liability in the form of a fine in the amount of three hundred to five hundred rubles.
