Many entrepreneurs are tormented by the question of whether they should make an entry in work book SP to himself. Do not forget that it is this document in Russia that is the main one confirming the length of service as an employee. The book is issued regardless of who the citizen works for. Therefore, everything is clear with the employees, but many people still have a question about the entrepreneur himself. It is important to thoroughly understand this topic.
Does the individual entrepreneur keep a work book for himself?
The Code stipulates that entrepreneurs can be full-fledged employers. Based on this, it can be assumed that an individual entrepreneur should make an entry in his work book. In fact, the situation is much more complicated.
It is on the basis of the above code that the status of an individual entrepreneur is established, which is assigned to him in the conduct of labor relations. The named legislative act contains information that an entrepreneur cannot act as an employee. This status is acquired exclusively by a citizen who works for an individual entrepreneur. To avoid responsibility for the employee, a package of relevant documents must be drawn up.
When trying to find the answer to the question posed in the title, it is important to take into account two facts established by the legislation:
- An individual entrepreneur is obliged to draw up work books for employees working for him.
- An entrepreneur cannot be considered an employee in the sense that the law implies in this concept.
Based on the above judgments, which directly follow from the Labor Code of the Russian Federation, an unambiguous conclusion can be made. The entrepreneur should not make entries in the work book for himself. The legislation does not provide for such a right or obligation.
Entries are made exclusively in accordance with the contract concluded between the entrepreneur and the employee hired for the position. At the same time, an individual entrepreneur cannot sign such an agreement with himself. It turns out that an entrepreneur does not have the right to arrange a book for himself.
Many do not understand: since it is the book that is the main document on labor activity, how is the length of service taken into account in its absence? The answer to this question is given by the pension legislation of the Russian Federation.
It is clearly established here that the period during which a citizen is engaged in entrepreneurial activity is taken into account when calculating the length of service. It turns out that for an individual entrepreneur, a certificate issued during state registration becomes a document that confirms the length of service.
The issue of calculating the length of service is of primary concern to those who are thinking about pensions in the Russian Federation. An entrepreneur is entitled to payments from the state upon reaching the appropriate age. However, there is one BUT - in order to receive a pension, an individual entrepreneur must first accumulate it.
For this purpose, you will have to make the following deductions:
- Fixed insurance contributions to the pension fund for yourself. The amount of such payments must be updated annually. The statutory amount of fixed contributions changes from time to time.
- The pension fund of the Russian Federation will have to make contributions for each employee of the entrepreneur. In this case, the amount of contributions is determined by the amount of payment for work and bonuses.
The individual entrepreneur must remember that he has the right to refuse to pay fixed amounts to himself. However, after that he will not be able to apply for a pension.
Few become IEs immediately upon reaching working age. Most Russians first get a job with some kind of hiring company. Naturally, in the course of employment, the employer draws up a corresponding entry in the work book. Subsequently, this citizen can become an entrepreneur. At this moment, the problem arises of how the experience will be calculated. In practice, the opposite situations also occur - the individual entrepreneur decides to stop running his business and get a job for hire. The experience in both situations described is confirmed by two documents - a work book and a certificate of registration as an entrepreneur.
Upon reaching the age of an individual entrepreneur, you should go to the Pension Fund in order to obtain a certificate confirming that he has made contributions that are established by law.
This document will also reflect the experience of a citizen as an entrepreneur. In accordance with the certificate, together with the book, the total duration of the period of activity is calculated.
The law provides for the obligation of an entrepreneur to draw up work books for his employees who work for him. The only condition under which there is no need to make an appointment is in the case of admission to temporary work.
When accepting an employee for an individual entrepreneur for a job, which is the main one, the new employee must make an entry. The law allows you to do this not immediately, but five days after taking office.
It is important to strictly follow the procedure for filling out the work book.
The main rules are as follows:
- The name of the employer must be indicated in full. That is why it is not allowed to reduce the organizational and legal form to an abbreviation. That is, you should write in full - an individual entrepreneur.
- If employment is carried out for the first time, the new employer is obliged to create a work book. The employee must purchase the form on his own at his own expense or agree to withhold its cost from wages... When registering a new work book, it is important to fill in correctly title page... Here the data of the employee is indicated on the basis of a passport or other identity document. Information about education is indicated in accordance with the diploma.
- The entries use exclusively Arabic numerals to indicate dates.
- When dismissing, in addition to the reason, it is necessary to indicate a link to the article of the Labor Code.
- Each entry must have a corresponding sequence number.
- The name of the position for which the employee is hired is mandatory. This is done in accordance with the staffing table. If a transfer to another position is carried out, this is also reflected in the document in question.
The entrepreneur is obliged to comply with all the rules for filling out the work book. At the same time, we emphasize that violation of the norms of the legislation entails punishment in accordance with Russian legislation.
The entrepreneur must know how to correctly make an entry in the work book.
At the same time, it is important to observe the rules common to all, but also to know some of the features:
The entrepreneur should also be aware that no disciplinary record is made in the work book. The only exception is not being fired by on their own, but due to serious misconduct. Information about the reason for termination of the contract and information about awards must be reflected in the work book.
An entrepreneur may face a situation when an employee refuses to provide his own work book, which he had previously kept. Refusal in such a situation from the employment record may result in a fine. At the same time, it would be illegal to issue a new work book.
An entrepreneur in such a situation must draw up an appropriate act. It is important to involve two witnesses who will agree to confirm the entrepreneur's case in writing. The act should indicate that the employee refused to provide a work book. If the employee named the reason, it should also be reflected in the document being prepared. In cases where the employee, without specifying the grounds, refused to provide a work book, this is also indicated in the act.
It is important to clearly observe all the peculiarities of making employment records. If an entrepreneur does not comply with the law, he faces liability. At the very least, you will have to pay fines.
The entrepreneur should not make an entry in the work book for himself. The length of service is determined on the basis of the registration certificate. At the same time, he is obliged to draw up this document for employees hired by individual entrepreneurs. At the same time, it is important to observe a number of rules for filling out a work book. If the law is violated, the entrepreneur may face serious liability.
Good day to all! In my group in VK " Business Secrets for a Newbie"Quite often, questions come from entrepreneurs about how to properly register a person for their job, how to conclude with a person and how to fill out an employee's work book correctly as an individual entrepreneur... That is why I decided to analyze this issue in more detail and write an article.
After filling out, the labor entrepreneur must prepare and stand up for the (social insurance fund), as well as register as an employer with the FSS.
How can an individual entrepreneur fill out a work book for himself?
This question is quite popular and I get asked it at an 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 with himself in an employment relationship.
In fact, it turns out that the individual entrepreneur does not conduct labor activities, but entrepreneurial ones. And just due to the fact that only records of labor activity are entered in the work book, and not an entrepreneurial record, it is impossible to make.
Confirmation of its entrepreneurial activity the individual entrepreneur has a certificate of OGRNIP.
Despite the lack of work experience, the individual entrepreneur, when calculating the pension, is taken from his entrepreneurial experience, because he still pays the state. Moreover, in last years this amount is not so small.
How to issue a work book for an employee as an individual entrepreneur
Here is a completely different matter. The individual entrepreneur is in an employment relationship with his employee and concludes an employment contract with him.
The work book for his employee is issued on a general basis, since the individual entrepreneur is a full-fledged employer.
An entry in the work book of an individual entrepreneur must be made 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 purchase at my own expense).
The entrepreneur can fill in the work book of his employee on his own (if the individual entrepreneur is large and there are many employees, then usually a special person is allocated for such purposes - a personnel officer).
An entry into the labor force is made only to an employee who got 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 record.
How an entrepreneur to fill a labor worker
Let's take a look at what we need in order to fill out this document:
- Pen... The handle must be color-water resistant. Conventional ballpoint pens just those they are. The color of the handle should be blue, black or purple.
- Seal... For entrepreneurs who have not printed themselves my advice: be sure to before you start working with official documents.
- ... This order must be made by the individual entrepreneur.
Having all of the 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 accepted;
- The name of the document on the basis of which the entry is made.
Currently, many entrepreneurs use this Internet accounting for calculating taxes, contributions and submitting reports online, try it for free. The service helped me save on the services of an accountant and saved me from going to the tax office.
The procedure for state registration of an individual entrepreneur or LLC has now become even easier, if you have not yet registered your business, prepare registration documents completely free of charge without leaving your home through the online service: Registration of an individual entrepreneur or LLC is free for 15 minutes. All documents comply with the current legislation of the Russian Federation.
You can watch the process of filling out the book itself at the end of this article in the attached video.
That's probably all! Happy business!
An individual entrepreneur is a full-fledged economic entity conducting economic activities with the aim of making a profit. In addition to independent work, SP has the right to attract hired employees. Are there any differences in the procedure for registering employees, and is it necessary for the individual entrepreneur to record an entry in the work book for himself?
Registration of labor relations between an 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 common practice.
Considering that the obligations of an entrepreneur as an employer practically do not differ from the actions of legal entities, an individual entrepreneur must be prepared for some material expenses in connection with this fact. In addition to paying wages, a prerequisite a transfer for employees of insurance premiums to extra-budgetary funds, withholding of taxes is submitted.
In order to calculate insurance premiums from the amounts of calculated wages, you will need to obtain registration numbers in the FSS. Previously, an entrepreneur needed 2 registration numbers in the PF: for himself personally and for employees. Due to the fact that the administration of payments to the pension since 2017 began to be carried out by the tax authorities, this need has disappeared. One is enough registration number received by the entrepreneur at the beginning of the activity.
Work for an individual entrepreneur according to a work book
The recruitment of employees by an individual entrepreneur is carried out according to general rules... SP has the same rights and obligations as legal entities... Entrepreneurs can establish a probationary period, require employees to perform their functions in accordance with labor contract.
The list of documents that should be requested from employees when registering an employment relationship is as follows:
- Russian passport or other identity document;
- SNILS number;
- medical book (if there are legal requirements);
- military ID;
- employment history.
Is it obligatory to work with an individual entrepreneur according to a work book? Yes, the provisions of the Labor Code of the Russian Federation require the entry of appropriate employment records if the employee has 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 the decree of the Government of the Russian Federation on April 16, 2003, No. 225. The entrepreneur will need to indicate:
- employer name;
- the date of the transaction;
- details of the document - grounds;
- the position held by the employee.
At the initial employment of an employee, the entrepreneur is obliged to independently create a work book.
It should be remembered that regardless of whether you need a work book or an employee works part-time, there is a need to draw up an employment contract.
Does an entrepreneur need to register himself personally for labor
In the presence of hired workers, draw up labor Relations required by all the rules of the Labor Code of the Russian Federation. But if the activity is carried out independently, is it necessary for the individual entrepreneur to make an entry in the work book for himself?
Legislation does not provide for such an opportunity. An entrepreneur may have the status of an employer, but it will not work to formalize a unilateral labor relationship.
Nevertheless, the experience of an individual entrepreneur is counted on a general basis, including for future retirement benefits. The document confirming the fact of work is a certificate of state registration.
According to the Labor Code of the Russian Federation, entrepreneurs, as employers, are obliged to document relations with employees. After starting their own business, many need a sample of filling out an individual entrepreneur's work book in order to correctly reflect the information about hired employees. In case of violation of regulatory rules, violators face administrative punishment under Art. 5.27 of the Administrative Code of the Russian Federation.
The duty of the individual entrepreneur to fill out the work book
According to Art. 66 of the Labor Code of the Russian Federation, the employer starts a labor and an insert for it for each employee who works for him for more than 5 days. The law requires the written execution of employment contracts and contracts.
An individual entrepreneur enters information on admission and dismissal into the documents of employees. This is spelled out, among other things, in the rules approved by the government decree of 16.04.2003 No. 225 and the instructions approved by the decree of the Ministry of Labor dated 10.10.2003 No. 69, where the legislator gives samples of work books and the procedure for registering personnel.
Is it necessary for an individual entrepreneur to fill out a work book for himself
A businessman does not fill out an individual entrepreneur's work book for himself, since the document is not intended to record information about the conduct of commercial activities. The certificate of OGRNIP allows you to certify the fact of employment.
The length of service of an entrepreneur is taken into account on the basis of contributions to the Pension Fund. The beginning and end of commercial activities correspond to the date of registration and deregistration with the Federal Tax Service of the Russian Federation. To confirm the work experience, persons receive a certificate from the FIU about the period of payments made during their stay in the status of an entrepreneur.
How an individual entrepreneur to fill out a labor for an employee
For each citizen accepted for the main job under the contract, a work book is filled out. SP, e If an employee comes to work for the first time, draw up a document and make the first entry within 7 days from the date of admission. For part-time employees, no appointments are made.
By conducting labor entrepreneur is engaged in independently or hires a personnel specialist for these purposes. To correctly reflect the information in the document, you will need:
- Color-resistant pen with blue, black or purple ink.
- Entrepreneur's stamp (if available).
- The order of acceptance to work.
A sample of filling out a work book, including individual entrepreneurs, can be found here.
On the spread, the labor page contains 4 columns: the serial number, the date of filling, the information entered about the employee, the name of the document that served as the basis for making the entry.
What records can be made
The book contains information with the full name, date of birth, education, profession, specialty of the citizen. The data is entered according to the passport and educational documents.
The employer notes information about the admission, work performed, transfers, rewarding, termination of the contract. Information about the penalties imposed is indicated only on the condition that they served as the reason for the dismissal.
When a new employee appears, it is necessary to reflect the number of the record in order, the date of admission, position and the basis for the beginning of the employment relationship (order, order). When terminating the contract, the individual entrepreneur indicates in the document the date, reason and basis for dismissal with the wording from the Labor Code of the Russian Federation, by agreement of the parties, at their own request, etc. The details of the order and the signature of the employee are mandatory.
Rules for filling out the labor
All information is entered into the document without abbreviations, within the relevant sections. The employer acquaints the employee with each entry made against signature. Records from the labor book are repeated in the personal card.
If errors are found in the document, corrections are made:
- By the employer who allowed them.
- New employer based on official document issued by the inaccurate person.
You can change the erroneous records by invalidating them (literally, by the phrase “the record is considered invalid”, without forgetting the signature of the responsible person) and indicating the correct data.
Can an individual entrepreneur in 2018 make an entry in the work book for himself?
An individual entrepreneur (hereinafter also referred to as an individual entrepreneur) is an independent subject of entrepreneurial activity, while he can engage in this activity either himself or with the involvement of other persons (under an employment contract or on the basis of agreements of a civil nature).
The Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) directly states that individual entrepreneurs can be employers (Article 20). At the same time, the law does not provide for cases when an individual entrepreneur formalizes labor relations with himself - in this situation it turns out that the subjects acting as an employer and an employee coincide in one person. Thus, the individual entrepreneur does not enter a work book on himself and does not make notes in it that he works for himself.
However, even without a work record, the insurance experience of such an economic entity is calculated from the moment of its registration as an individual entrepreneur until the moment of exclusion from the USRIP, provided that insurance premiums were paid for the corresponding periods (part 3, clause 1 of article 7 of the law "On compulsory pension insurance in the Russian Federation "dated 15.12.2001 No. 167-FZ, subparagraph" a "of clause 2 of the Rules for calculating and confirming the insurance experience, approved by the decree of the Government of the Russian Federation dated 02.10.2014 No. 1015). The reader can find more information on this topic in the article.
A sample of filling out a work book by an individual entrepreneur
An individual entrepreneur makes an entry in the work book of an employee according to the same rules as other categories of persons who, according to the law, can act as an employer. In this case, the individual entrepreneur should be guided by the following regulations:
- Labor Code of the Russian Federation;
- Instructions for filling out work books, approved. Resolution of the Ministry of Labor of Russia dated 10.10.2003 No. 69 (hereinafter - Instruction No. 69);
- Rules for maintaining and storing ..., approved. Decree of the Government of the Russian Federation of April 16, 2003 No. 225 (hereinafter - Rules No. 225).
There are no separate recommendations on how to draw up entries in an individual entrepreneur's work book for employees, therefore, the rules for filling out labor records that employers - legal entities, in to the fullest apply to individual entrepreneurs.
For instance:
- Column 3 of the section "Information about work" indicates the full and abbreviated (if any) name of the employer (clause 3.1 of Instruction No. 69). V in this case, for example, "Individual entrepreneur Ivanov Ivanovich" - and the form of organization of activities, and full name. IP are entered without abbreviations.
- In established cases, entries in the work book must be certified by the employer's seal, if available (for example, clauses 2.2, 2.3, etc. of Regulation No. 225). Considering that an individual entrepreneur may not have a seal, all marks in work books, in appropriate cases, are certified by the signature of the individual entrepreneur or an authorized person.
So, an individual entrepreneur cannot make an entry in the work book for himself - this is not provided for by law. But to persons working for individual entrepreneurs under an employment contract, the entrepreneur is obliged to make the appropriate entries in their work books according to the general rules provided for by law.
