Employment of a former employee: subtleties of registration

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Published: 07/25/2016

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A dismissed employee can return to his previous employer for the purpose of employment.

A new employment contract will be drawn up with him, and his personal file will undergo changes .

  • Legislation
  • Cases of re-employment
  • Registration of documents Personnel number
  • Card T-2
  • Private bussiness
  • Vacation
  • Nuances
  • We choose, we are chosen

    Life is a changeable thing.
    It happens that even the most loyal employee decides to leave the company. The reasons can be very different: some are not satisfied with the remuneration system, others want to try their hand at a new market, others leave for higher positions, having failed to advance in their home company. Some cannot keep up with the pace of work, others are simply outbid by competitors. There are also personal stories: moving to another city, family circumstances, conflicts with superiors or colleagues. After working for a long time in one company, an employee accepts its values ​​and gets used to the rhythm and internal code. It seems to him that other companies exist under similar laws and the working atmosphere will be the same.

    Having tried himself in other places, he understands that everywhere has its own culture and its own laws, which do not always meet expectations. Then the employee decides to return. And the decision to hire him and the work of adaptation falls on the shoulders of the HR department.

    Features of adaptation

    If you have made a positive decision to employ someone who wants to return, you need to take care of his adaptation. And there are several features here. Firstly, the market, and the companies themselves, are changing. This is especially true in the IT sector: constant movement, new trends, technologies.

    A person, returning after some time, comes to a completely new company. He will need to spend time studying new technologies and products and understanding the changes.

    Of course, this employee knows the main people - directors and managers. But he will also need time to fully integrate into the work. Although less than for a new person.

    Secondly, a problem for the adaptation of a returning employee may be the fact that during his absence the position of his colleagues could change, to the point that his former subordinate may turn out to be his boss.

    I will say more: for our company such situations are not uncommon. We are a young company, we are growing ambitiously, and our staff turnover is only 3-5%. What does this mean? That our employees are developing and occupying increasingly higher and more responsible positions.

    Such situations can become a significant stress for those who have returned to the company, because it is not always possible to separate these colleagues within the framework of work processes. This requires an individual approach. Professional communication should come first, not personal relationships.

    Our experience shows that if there is no personal hostility, then disagreements are smoothed out and people manage to work together in new roles. This situation is a serious challenge for a manager and a good opportunity to improve management and communication skills.

    Legislation

    The Labor Code does not divide employees into “new” and “old”, therefore, when employing a former employee, the registration procedure will be standard. According to Article 65 of the Labor Code, the applicant must be required to provide documents (in originals):

    • passport or temporary ID;
    • work book (if it is not a part-time job);
    • SNILS;
    • military ID (if necessary);
    • University diplomas, certificates, certificates of retraining, certificates of retraining (if the position and profession require special knowledge);
    • medical certificate (if the work is “harmful”).

    In addition, for accounting you will need:

    • copies of children’s birth certificates (for calculating the deduction);
    • a certificate from the previous place of work about income and transferred contributions.

    After receiving the documents, the personnel officer formalizes the applicant:

    • fills out an application for admission;
    • draws up an employment contract;
    • introduces local acts;
    • prepares an order;
    • fills out a work book.

    Rehire in “1C: Salary and Personnel Management 8” (rev. 3)

    When registering the employment of a former employee, you should pay attention to the correct entry of data into the directories Individuals and Employees.

    In the Employees directory, a new element is created for a previously dismissed employee, but a new element should not be created in the Individuals directory. Duplication of individuals leads to incorrect calculation of taxes and contributions, as well as incorrect reporting.

    The base for calculating personal income tax and insurance contributions for payments to an individual who was dismissed and accepted into this organization within one year includes all payments accrued during this year in this organization. When determining the right to a “children’s” deduction when rehiring an employee, it is necessary to take into account the income that the employee has received since the beginning of the calendar year upon initial employment. The employee must submit a new application for deductions and a 2-NDFL certificate from his previous place of work if he worked for another employer during the break between initial and rehire.

    Accounting nuances

    After re-registration of the returning employee, the payroll accountant has a question about the procedure for providing a deduction for children, calculating the amount of maternity, leave benefits for child care up to 1.5 years, etc., which depend on his income from hired labor. other employers.

    Here you need to do things differently.

    Factors that influence the calculation of wages, vacation, and insurance benefits depend on how much time has passed since the dismissal, and whether the employee even worked at another company.

    What day is considered the day of dismissal? Find out from our article. How is dismissal from the state civil service carried out? Read here.

    How to get your job back if you were illegally fired? Information is here.

    Payroll

    When to apply the child tax deduction to calculate earned income, you can find out from the table.

    According to the general rules, it is applied from the first month in which the employee is employed.

    Circumstances under which an employee is rehiredApplication of tax deductionNormative act
    Got a job in the middle of the year after leaving another employerApplies only when a certificate in form 2-NDFL from the last enterprise is provided
    • Clause 3 art. 230 Tax Code of the Russian Federation;
    • Letter of the Federal Tax Service dated April 30, 2009 No. 3-5-04/1133
    The employee did not work for a long time after leaving the companyProvided at the request of a worker without a personal income tax certificate from the moment of re-employment. At the same time, the work book should not contain records of work in another organization since the date of dismissal
    If the employee quit last year, did not work anywhere after leaving, but returned to his position this yearNo deductions are provided for past tax periods. Application of benefits is possible only from re-entry to work in the current calendar year

    Texts of the above documents:

    Clause 3 of Article 230 of the Tax Code of the Russian Federation

    Letter from the Federal Tax Service of Russia dated July 30, 2009

    Accrual of vacations and sick pay

    To calculate benefits for sick leave, an accountant needs to take into account the average daily earnings from which contributions to the Social Insurance Fund were deducted.

    To do this, the employee submits a certificate in Form 182 from another place of work where he worked. Average earnings are determined for the 2 calendar years of work preceding the current one, regardless of the employee’s last place of work.

    Help form:

    Certificate of salary amount

    What to do with vacation periods if a quit employee is rehired?

    The justification for providing the main annual rest period must be found in Art. 121 and art. 122 Labor Code of the Russian Federation.

    Receiving paid leave is possible if the worker has sufficient work experience.

    Calculation of working hours begins from the day you start work. When dismissing and returning to the same enterprise, the period of work for receiving leave must also be counted from the first date of re-employment.

    Example:

    Kalinichenko V.M. worked as a loader from September 1, 2012, and on August 15, 2021. he terminated his relationship with his employer. On February 12, 2020, he was again hired at his previous place of work. The question is: when will he have the right to use his next vacation if he does not belong to the preferential categories specified in Articles 122, 123, 167 of the Labor Code of the Russian Federation?

    The period for granting leave to re-employed employees specified in Art. 122 of the Labor Code of the Russian Federation, will occur after fulfilling labor duties during the first calendar half of the year.

    Therefore, Kalinichenko V.M. must work six calendar months from the date of employment, i.e. only after August 13, 2020 will he be able to go on paid leave. His first working year will end only on February 11, 2021.

    Note! When a worker is re-registered from one division or facility to another within one large holding, continuous length of service for determining leave is also not preserved.

    In what cases is it permissible to dismiss a father with many children? Read our article. Is it possible to resign remotely? Find out here.

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