Everyone knows that an entry in the work book is the main argument about the length of service and work activity of an employee. The book is issued regardless of who the employee works for. The law obliges every individual entrepreneur (IP) to fill out work books for their employees five days after they start work. But if everything is clear with the employees, then who should make an entry in the work book for the individual entrepreneur himself? Let's try to understand this issue further.
Filling out an individual entrepreneur's work book
It would be logical to assume that the individual entrepreneur must make an entry for himself, since he is the head of the entrepreneurial process organized by him. But actually it is not. The work book is kept to record work experience, and not entrepreneurial activity. And the legislator clearly separates these two concepts. Accordingly, an entrepreneur who has the status of an employer cannot hire himself or enter into an employment contract with himself. And the entry in the work book is made precisely on the basis of the signed employment contract. Therefore, an individual entrepreneur cannot issue a work book for himself.
However, you should not worry that all the time spent on entrepreneurial activity will not be taken into account as work experience. After all, even working as an individual entrepreneur, a citizen makes contributions to the Pension Fund account. He also takes into account his length of service and accumulates funds for a future pension. Therefore, the main goal for which it is necessary to conduct work book, is achieved in addition to it. If necessary, the Pension Fund can always issue an appropriate certificate to the individual entrepreneur.
Pension issue
To finally dot the i’s, let’s take a closer look at the issue of calculating an individual entrepreneur’s pension, taking into account that he cannot make an entry in his work book for himself. First of all, the law directly states that length of business activity is counted towards seniority. This experience can be confirmed not with a work book, but with a certificate of registration of individual entrepreneurs. It is the date of issue of such a document that is the beginning of the deduction of seniority as an individual entrepreneur.
Only those persons who have an insurance certificate, which is the basis for calculating a pension, will be able to receive a pension. As soon as the registration of an individual entrepreneur is completed, he is obliged to deduct:
- fixed insurance premiums (established by the law of the Russian Federation and may change based on adopted changes);
- contributions that individuals are required to make when paying various remunerations to other individuals.
It is the payment fixed contributions is a guarantee of receiving a pension for the future. Therefore, in order to subsequently accrue a pension, you must always have the following documents with you:
- certificate of state registration of individual entrepreneurs;
- notification of registration of the policyholder with the Pension Fund;
- receipts for payment of insurance premiums.
Entry to work as an individual entrepreneur
Some people have a question: in a situation where an entrepreneur has completed his activities and has subsequently registered for work in an organization or with another entrepreneur, is the latter obliged to enter data on the entrepreneurial activities of the new employee into the work book?
The answer follows logically from the previous information. As an entrepreneur, he was an employer, not an employee, so there is no reason to enter such data. However, the book must record the entire length of service, otherwise the new employer, without taking it into account, will put the employee in a deliberately worse position, as if reducing his length of service. And this time is important, say, when calculating maternity benefits. However, regulations governing such nuances do not limit the parties to the employment contract in providing only a work record book in order to accrue such benefits. That is, to record and confirm the length of service, such an employee can provide not only records in the employment record, but also other documents confirming his work activity.
Book design
In other situations individual entrepreneur a work book is required to be maintained individually for each of the employees who have their main type of activity. The law allows for the registration of a book not immediately, but after five days, after the employee begins to perform his duties.
Entry in this document must be carried out strictly according to established rules. For example, no abbreviations can be used in it. Even “individual entrepreneur” cannot be shortened to individual entrepreneur - all titles, names and titles must be indicated in full.
It happens that an employee has not previously worked, and therefore does not have a work book. Then the entrepreneur must arrange it himself. To do this, the employee must purchase a blank book at his own expense or pay the employer its cost (or agree to deduct the amount from his salary). When making an entry in the document, the employer is obliged to use only Arabic numerals when entering dates, refer to articles of the labor code when dismissing an employee, and clearly and completely indicate his position.
Sample filling
To make it clearer how to correctly make an entry in an employee’s work book, we provide a short example of this process. First, indicate the date when the employee was hired in Arabic numerals in the appropriate column. It looks something like this: 04/05/2016. Then you must indicate the full last name, first name and patronymic of the employee. These data, as well as information about birth in the day-month-year format, are recorded based on information from the passport. If it is not there, it is permissible to rely on the military ID data, driver's license, foreign passport and other identification documents.
Then you need to make a record of the education received. The reason for entering information in this case is the employee’s diploma. If he has not yet completed his education, a student ID, record book, or a certificate from the institution where the employee is studying is used. Keep in mind that when entering information, each new entry receives its own serial number.
The employment document must contain an indication of the position in which the employee works and what duties he performs. If he is transferred to another position, there must be a corresponding record of this. It is logical that when an employee is fired, it is necessary to make the appropriate notes in the work book. However, in this case, the reason why the parties terminated the employment contract must be indicated. It must comply with the required clause of the labor code.
Nuances of working with a document
It is worth considering that this document does not include information about disciplinary sanctions. Of course, if we are not talking about such a disciplinary sanction as dismissal. If this happens, it is imperative to make a note about it. but at the same time, any incentives, bonuses, certificates, etc. must be indicated without fail.
Sometimes employees refuse to provide their work records. However, even in these cases, the law does not relieve the entrepreneur from the obligation to make appropriate entries in the documents, providing for a fine in the amount of 50 minimum wages. In such situations, issuing a new book is not an option; it is prohibited by law if there is a valid one. The only thing an entrepreneur can do in this case is to draw up an appropriate act.
To do this, he needs two witnesses who are ready to confirm in writing that in their presence the employee was asked to provide the employer with his work book to make the appropriate entries, but he refused to do so. If reasons were given, they must be reflected in the act. If the employee refused without reason, this must also be noted in the document.
Saving book
This book must be kept by the employer for the entire time the employee works for him. After dismissal, along with settlement funds, the employee is given a work book, which indicates when and under what article he would be dismissed. However, in practice, there are times when an employee cannot or does not want to receive this accounting document. For example, when payment upon dismissal is not provided, he does not really want to go to the employer for just a book. Or when an employee dies and there is no one to pick up his documents. What should an entrepreneur do in such cases? After all, a book is an important document that cannot simply be taken and thrown away.
The law provides for mandatory storage of the work record book by the employer for at least two years. Then, if the employee never comes for the document, it is transferred to the archive, where it is stored for at least 50 years. All the subtleties of this process are taken into account by the national legislation on archives.
By the way, today a work book with a holographic sticker is used, which reduces the risk of document forgery. But its use is not mandatory - the employer resorts to such protection at its own discretion. This sticker helps protect the employer's seal, the signature of the employee who issued the form, and other elements of the form that do not change. Inserts for work records without such holograms are considered invalid.
Errors in labor
Since the work book is filled out exclusively by hand, the human factor is important here. Mistakes in such cases are normal, although they do not always happen. What to do if such an error is detected? After all, a work book is a document into which an employee cannot independently make corrections.
The simplest case is when an error is discovered while working for an entrepreneur. Then you can simply ask to make changes. If it turns out that the previous employer made a mistake, you must contact him for changes. Although the law allows for the possibility of correction of errors by the current employer. True, in this case he needs an official document from the employer who made the mistake. On the basis of which this may make changes.
In practice, it sometimes turns out that the previous employer no longer exists as a legal entity or entrepreneur: it has been liquidated or reorganized. Then the current employer has the right to make changes independently.
Procedure for making changes
Another question is where exactly the corrections need to be made. If they are made on title page, then new data is entered on the basis of the provided document confirming such information. For example, if the first or last name has been changed, it is necessary to provide a new passport or certificate of marriage or divorce, on the basis of which the employee’s last name was changed. Passports and other identification documents are also used when making changes if the employee’s date of birth is incorrectly indicated.
To enter the correct data, the entrepreneur must cross out the incorrect information with one line, and then enter the correct information. To confirm the correctness and legality of the entered data, it is necessary to indicate on the basis of which documents the changes were made. These data are entered on the inside cover of the book.
Please note that changes to the awards and incentives section are strictly prohibited. If an error was made in this section, after the entry that does not correspond to reality, a mark “invalid” is placed. And only after it can you enter the necessary and correct information.
Changes to the work book are also made when an individual entrepreneur who hired an employee re-registered and changed his name. This is the basis for making appropriate changes to employees’ work books. If this is not done, the entrepreneur may be held administratively liable for violating the rules for maintaining work records.
Until October 6, 2006, individual entrepreneurs could not fill out workers’ work books and the question “Individual entrepreneur and work book” did not arise. The document confirming work for an individual entrepreneur was an employment contract registered with local authorities.
After Federal Law No. 90-FZ of June 30, 2006 came into force, that is, after October 6 of the same year, individual entrepreneurs, like organizations, must keep records of employees’ work books (Part 1 of Article 309 of the Labor Code of the Russian Federation). It is also necessary to keep a book of work records and inserts for them. There is no longer any need to register employment contracts with your employees with the administration.
But what if the employee worked for the entrepreneur until October 6, 2006? Explanations are provided by the Ministry of Health and Social Development of the Russian Federation in letter No. 5140-17 dated August 30, 2006. The entry in the work book of the individual entrepreneur makes the date of the actual start of work. And also if an employee is dismissed after this date, a record of dismissal is made in the work book.
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An individual entrepreneur makes an entry in the work book of an employee if he has worked five working days and this place is his main place of work (clause 3 of the Rules for maintaining and storing work books, approved by Decree of the Government of the Russian Federation No. 225 of April 16, 2003).
For those entering work for the first time, an individual entrepreneur draws up a work book within seven days in the presence of the employee. When filling out the title page, indicate:
- last name, first name, patronymic of the employee
- date of birth in format (dd.mm.yyyy)
- education
- profession, specialty
- Date of completion
- employee signature
- seal and signature of the responsible person (entrepreneur)
Sample of filling out the title page
Next, enter information about the work. The record number is entered in order, the date of employment, the record of admission to the position, the basis for admission. For employees hired before 10/06/2006, the basis will be “employment contract dated 11/11/1111 (date) No. 1 (number).”
For applicants after October 6, the basis will be “order dated 22/22/2222 (date) No. 2 (order number).” Since individual entrepreneurs must use unified forms of documents to formalize labor relations: employment orders, personal cards of employees (form T-2), etc.
If an incorrect or inaccurate entry in the work book is made by the employer-entrepreneur and his activities are terminated in accordance with the law, then the correction is made by the employer at the new place of work.
Sample of filling out an individual entrepreneur's work book
We fire an employee
An entry about the dismissal of an employee is made on the day of dismissal in accordance with the wording Labor Code and the text of the dismissal order. In this case it is written:
- serial number of the record
- date of dismissal
- reason for dismissal with reference to an article of the Labor Code
- name, date and number of the document on the basis of which the entry was made (order, instruction)
- seal, position, surname, initials and signature of the responsible person (in in this case entrepreneur)
- This is followed by the employee’s signature.
Individual entrepreneur's work book
Along with the obligation to maintain work books of employees, the entrepreneur does not make entries in his work book. Because he is engaged in entrepreneurial activity, not labor activity.
The entrepreneur also does not pay his own wages. The insurance experience of an individual entrepreneur for subsequent registration of a labor pension is taken into account on the basis of his registration with the Pension Fund as an entrepreneur.
Responsibility for compliance with labor laws
Individual entrepreneurs must comply with the rules for maintaining, storing, recording and issuing work books (clause 45 of the Rules). Violation of these rules provides for administrative liability (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). It includes the imposition of a fine from 1 to 5 thousand rubles. or suspension of the entrepreneur’s activities for up to 90 days.
IN in some cases, by a court decision, compensation for moral damages may be provided for making incorrect entries in the work book.
Here are the basic provisions that an individual entrepreneur should know about working with a work book. Receive new blog articles directly to your email - only the latest news from the life of individual entrepreneurs:
A person who is or was an individual entrepreneur should not have records of his own work in his work book.
Entrepreneur (IP) and work book, Filling out the IP work book
The work book is the main document about the employee’s work activity and length of service. Since 2006, individual entrepreneurs have also received the right to register them. However, legislators only recently clarified the specific procedure for maintaining work books by individual entrepreneurs...
Since March 23, 2008, the obligation of individual entrepreneurs to keep work books for everyone working for them for more than five days has been specified. Thus, the Government Decree came into force Russian Federation dated March 1, 2008 No. 132 “On amendments to the Decree of the Government of the Russian Federation of April 16, 2003 No. 225.”
Who should keep work records?
The following categories of employers (except individuals) must keep work books for each employee:
- organizations;
- individual entrepreneurs;
- private notaries;
- lawyers who have established law offices.
Who and where makes an entry in the work book of an individual entrepreneur (IP)?
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, because entries 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 the other party will be absent in labor relations. Therefore, an individual entrepreneur (IP) has no legal grounds for keeping a work book for himself.
An individual entrepreneur cannot make an entry in his work book for himself and no one else!
Note: . A person who is or was an individual entrepreneur should not have records of his own work in his work book.
In tax pension insurance contributions for your future pension. As long as deductions are made and you are listed as an individual entrepreneur, your insurance period is valid. If you cease your activities, then To calculate your pension, the Pension Fund will issue you a certificate of your insurance experience.
Registration of a work book for 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, certificate 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 in work is entered into the work book, but about penalties - 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 for violating the procedure for maintaining a work book (), it is necessary to draw up an appropriate act signed by several witnesses stating that the employee was asked to submit a work book, which he refused without explanation.
Attention!
The name of the employer must be written in full in the work book. For example: “Individual entrepreneur Vladimir Vasilievich Vasiliev.”
Since February 2008, as a measure of protection of work record forms, Gosznak has been affixing a hologram. It is used at the request of the employer issuing the work book. It can protect unchangeable elements of the form, for example the number, the signature of the person who issued the form, the employer’s seal. Work record forms and inserts without holograms are valid.
Correcting errors in the work book
As they say, no one is immune from mistakes, therefore, if an error is found in the work book, it must be corrected. The best option- ask the person who made the inaccuracy to do this, that is, the previous employer.
If the previous employer cannot be found (for example, the company was liquidated and the entrepreneur moved), then the employer who discovered the error has the right to make an adjustment. However, this requires official document from the place of work where the mistake was made.
On the title page of the work book, corrections are made on the basis of a specific document. For example, changing a surname record - based on passport data, birth certificate, marriage certificate or divorce certificate with reference to their number and date. Based on the same documents, they change the name, patronymic and dates of birth entered incorrectly in the work record. The previous entry is crossed out with one line and a new entry is made. On inside the covers of the work book make reference to the documents on the basis of which the changes were made.
In this case, it is not allowed to cross out incorrect entries in those sections of the work book that contain information about the employee’s work or awards. Such entries must be “invalidated”, and then the correct ones must be entered.
In the case when an entrepreneur, having re-registered, changed his name, changes must be made to the book.
IP work book. Registration of the “Work Information” section in connection with a change in the surname of the employer - individual entrepreneur
Since an entrepreneur as an employer acts on the basis of registration documents, it can be assumed that it is more correct to make an entry in the work book specifically about the renaming of the employer. In this case, the entry will look like this: “Individual entrepreneur I.I. Ivanova (IP Ivanova I.I.) from 09/01/2012 was renamed to individual entrepreneur I.I. Petrova (IP Petrova I.I.).” Such conclusions follow from paragraph 3.2 of the Instruction, approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69.
So at the beginning of the “Job Information” section, do not fill in Columns 1 and 2 of the section. Make an entry in column 3. In column 4, indicate the documents on the basis of which the changes were made.
An individual entrepreneur is a full-fledged economic entity conducting business activities for the purpose of making a profit. Besides independent work, Individual entrepreneurs have the right to attract hired employees. Are there any differences in the procedure for registering employees, and is it necessary to record an individual entrepreneur’s entry in the work book for himself?
Registration of labor relations between entrepreneur and employees
The Labor Code provides that individual entrepreneurs can act as employers. Business expansion requires the involvement of additional work force. Hiring employees is a common practice.
Considering that the responsibilities of an entrepreneur as an employer are practically no different from the actions of legal entities, individual entrepreneurs must be prepared for some material expenses in connection with this fact. In addition to payment wages, prerequisite transfer of insurance contributions to extra-budgetary funds and tax withholding for employees is presented.
In order to calculate insurance premiums from calculated wages, you will need to obtain registration numbers from the Social Insurance Fund. Previously, an entrepreneur needed to have 2 registration numbers in the Pension Fund: for himself personally and for employees. Due to the fact that the administration of pension payments began to be carried out by tax services in 2017, such a need has disappeared. One is enough registration number, received by the entrepreneur at the beginning of his activity.
Working for an individual entrepreneur using a work book
Hiring of employees by an individual entrepreneur is carried out according to general rules. An individual entrepreneur has the same rights and obligations as legal entities. Entrepreneurs can establish a probationary period and require employees to perform their functions in accordance with the employment contract.
The list of documents that should be requested from employees when registering an employment relationship is as follows:
- Russian passport or other identification document;
- SNILS number;
- medical record (if there are legal requirements);
- military ID;
- employment history.
Is it mandatory to work for an individual entrepreneur with a work book? Yes, the provisions of the Labor Code of the Russian Federation require making appropriate records of employment if the employee worked for more than 5 days.
How to record the fact of hiring an employee in the work book of an individual entrepreneur? Here you should also be guided by the rules on work books established by Decree of the Government of the Russian Federation of April 16, 2003 No. 225. The entrepreneur will need to indicate:
- employer's name;
- date of transaction;
- document details - grounds;
- the position held by the employee.
Upon initial employment of an employee, the entrepreneur is required to independently create a work book.
It should be remembered that regardless of whether a work book is needed or the employee works part-time, there is a need to draw up an employment contract.
Does an entrepreneur need to register himself personally as a labor
If there are hired workers, it is required to formalize labor relations in accordance with all the rules of the Labor Code of the Russian Federation. But if the activity is carried out independently, does the individual entrepreneur need to make an entry in the work book for himself?
This possibility is not provided for by law. An entrepreneur may have the status of an employer, but it will not be possible to formalize a unilateral employment relationship.
Nevertheless, the length of service of an individual entrepreneur is counted on a general basis, including for future pension provision. The document confirming the fact of work is a certificate of state registration.
Good day to all! In my group on VK" Business secrets for a beginner"Quite often questions come from entrepreneurs regarding how to correctly register a person for their work, how to conclude a contract with a person and how to correctly fill out an employee’s work book as an individual entrepreneur. That is why I decided to examine this issue in more detail and write an article.
After filling labor entrepreneur must prepare and join the (social insurance fund), as well as register as an employer with the Social Insurance Fund.
How can an individual entrepreneur fill out a work book for himself?
This question is quite popular and I get asked it with enviable frequency. I want to disappoint you, the fact is that an individual entrepreneur does not have the right to fill out a work book for himself, since he cannot be in an employment relationship with himself.
In fact, it turns out that the individual entrepreneur is not conducting labor activity, but entrepreneurial activity. And precisely because only entries about work activities are entered into the work book, and not about entrepreneurial activities, entries cannot be made.
An individual entrepreneur’s entrepreneurial activity is confirmed by the OGRNIP certificate.
Despite the lack of work experience of an individual entrepreneur, when calculating a pension, his entrepreneurial experience is taken into account, because he still pays the state. Moreover, in last years this amount is not so small.
How an individual entrepreneur can issue a work book for an employee
Here it’s a completely different matter. The individual entrepreneur is in an employment relationship with his employee and enters into an employment contract with him.
He prepares a work book for his employee on a general basis, since the individual entrepreneur is a full-fledged employer.
An individual entrepreneur must make an entry in the employee’s work book after he has worked for 5 days.
If the employee has not worked anywhere before, then a new work book is created in which the first entry is made (a new labor worker must be purchased at your own expense).
An entrepreneur can fill out the work book of his employee independently (if the individual entrepreneur is a large one and has many employees, then usually a special person is allocated for such purposes - a personnel officer).
Registration in the employment record is done only for an employee who has found a job with an individual entrepreneur at the main place of work. If the place of work is part-time, then the individual entrepreneur should not make any entries.
How can an entrepreneur fill out an employee's employment form?
Let's look at what we need to fill out this document:
- Pen. The handle should be color- and water-resistant. Regular ballpoint pens That's exactly what they are. The color of the pen should be: blue, black or purple.
- Seal. For entrepreneurs who have not made their own seal, my advice: be sure to do so before you start working with official documents.
- . This order must be made by the individual entrepreneur himself.
Having everything listed above, you can start filling out the work book.
There are four columns in the work book:
- Serial number;
- Date of completion;
- The name of the organization, as well as the position for which the employee is hired;
- The name of the document on the basis of which the entry is made.
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You can watch the process of filling out the book at the end of this article in the attached video.
That's probably all! Happy business!
