Registration of the work book SP sample. Entry in the work book of an individual entrepreneur. Employment record of individual entrepreneurs. Registration of the section "Information about work" in connection with the change in the name of the employer - an individual entrepreneur

Good day to all! In my group in VK " Business Secrets for a Newbie"quite often there are questions from entrepreneurs about how to properly register a person for their job, how to conclude with a person and how to fill in the SP correctly work book employee... 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 SP does not labor activity, but entrepreneurial. 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 with him labor contract.

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 employee must be purchased at his 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).

Recording in labor is done 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 entry.

How an entrepreneur fill a labor worker

Let's take a look at what we need to fill out this document:

1. A pen... The handle must be color-water resistant. Ordinary ballpoint pens are just that. The color of the handle should be blue, black or purple.
2. Seal... For entrepreneurs who have not printed themselves my advice: be sure to before you start working with official documents.
3. ... 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:

1. Serial number;
2. Date of completion;
3. The name of the organization, as well as the position for which the employee is accepted;
4. 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.

Procedure state registration 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 at the end of this article in the attached video.

That's probably all! Happy business!

Consideration of the issue of entry in the work book in relation to individual entrepreneur has two main aspects. The first aspect is how the individual entrepreneur makes an entry in the work book for himself. The second concerns situations when an individual entrepreneur makes entries in the work books of employees. We note that neither the one nor the other aspects are clearly regulated by the law. Therefore, these issues require additional clarification.

Employment history

In the work book of each employee of the organization and individual entrepreneur, information about his work activity and experience is recorded. Such information is strictly regulated on the basis of the Labor Code of the Russian Federation and by-laws.

The form and procedure for drawing up work books are approved in two regulatory legal acts:

• Rules of April 16, 2003 N 225 (hereinafter referred to as the Rules);
• Instructions dated October 10, 2003 N 69 (hereinafter - Instructions).

Note that none of them contains special rules and any peculiarities in relation to IP. However, such features are still available.

Do I need an individual entrepreneur's work book

The Labor Code of the Russian Federation indicates three types of employers, some of which are individuals registered as individual entrepreneurs. Thus, the status of individual entrepreneurs in labor legal relations directly follows from the norms of labor legislation: an individual entrepreneur is not an employee, but an employer. An employee is a person who has entered into an employment relationship with the employer ().

It is obvious that an entrepreneur cannot enter into an employment relationship with himself. Consequently, an entrepreneur is not an employee in the sense attached to this concept by Article 20 of the Labor Code of the Russian Federation.

On the basis of article 66 of the Labor Code of the Russian Federation, employers are obliged to keep work books for employees.

Thus, we come to the conclusion that an individual entrepreneur does not keep a work book on himself, because the legislation does not provide for such an opportunity.

The question of how and where exactly the activity of the individual entrepreneur should be recorded (if not in the work record book) for calculating the length of service is regulated by legislation in the field of pensions. The insurance experience includes the activities of an individual entrepreneur, therefore, the main confirmation of the fact of employment and the corresponding experience for an individual entrepreneur is a certificate of state registration of the status of an entrepreneur in tax authority.

Work for an individual entrepreneur according to a work book

Individual entrepreneurs in the cases specified in article 66 of the Labor Code of the Russian Federation are obliged to keep work books in relation to their employees for hire.

The legislation (in particular the Rules and Instruction) does not take into account some aspects of the status of an entrepreneur in the context of the issue under consideration.

For example, on the basis of clause 3.1 of the Instructions, the full and abbreviated name of the organization must be reflected in the work book.

In this case, the specified paragraph should be interpreted not in relation to the organization as a legal entity, but in relation to the employer, that is, the individual entrepreneur.

With this in mind, the entry should be made in accordance with the certificate of registration as an individual entrepreneur.

Surname, name and patronymic (if any) must be indicated in full, without abbreviations.

In addition, it should be borne in mind that the presence of a seal is not a mandatory requirement for employers. Meanwhile, the Rules and Instructions in individual cases require its affixing on the pages of the work book. An individual entrepreneur, who does not have such a requisite, has the right to certify the corresponding records with his signature.

A person who is or was an individual entrepreneur should not have records of work for himself in his work book.

Entrepreneur (IE) and work book, Filling out the work book by an individual entrepreneur

The work book is the main document about the work activity and work experience of the employee. Since 2006, individual entrepreneurs have also received the right to formalize them. However, legislators have 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 all those who work for them for more than five days has been concretized .. Thus, a Government decree entered into force Russian Federation dated March 1, 2008 No. 132 "On Amending the Decree of the Government of the Russian Federation No. 225 dated April 16, 2003".

Who should keep work books

The following categories of employers (except for individuals) must keep work books for each employee:

• organizations;
• individual entrepreneurs;
• private notaries;
• lawyers who have established lawyers' offices.

Who and where makes an entry in the work book of an individual entrepreneur (IE)?

The Labor Code of the Russian Federation obliges entrepreneurs to keep work books for all employees, but no entries are made to their own labor IP, since. records of work activity are entered in the work book, and not entrepreneurial.

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 labor relationship. Therefore, an individual entrepreneur (IE) has no legal basis for maintaining a work book for himself.

In the work book of the individual entrepreneur himself and no one else can make an entry!

Note:. A person who is or was an individual entrepreneur should not have records of work for himself in his work book.

In tax retirement insurance contributions for your future retirement. As long as there are deductions and you are listed as an individual entrepreneur, you are getting insurance experience. If you cease your activities, then for calculating the pension, the Pension Fund will issue you a certificate of your insurance experience.

Registration of an individual entrepreneur's work book

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 in the "labor" is made only if the employee has worked for more than five days. When making out a book, keep in mind that there can be no abbreviations even in the name of the employer, for example, "IE Vasiliev V.V." should look nothing more than "Individual entrepreneur Vasiliev Vladimir Vasilievich".

If an employee comes to an individual entrepreneur who has not worked anywhere before, then he needs to issue a work book. The employee, in turn, must compensate for the costs of purchasing a book by depositing money into the cashier (clause 47 of the Rules for maintaining and storing work books, approved by the Government of the Russian Federation of April 16, 2003 No. 225). With the consent of the employee, the required amount can be deducted from his salary.

Entries in the work book about the reasons for the 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 registered in the work book.

Dates in all sections of work books are produced 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 surname, name and patronymic of the employee are indicated in full. Abbreviations or replacement of the name and patronymic with initials are not allowed. The date of birth (day, month, year) is entered into the book on the basis of a passport or other identity document (for example, military ID, foreign passport, driver's license, etc.).

An education record is made only on the basis of a certificate, diploma, etc., and if the education is incomplete, then on a student card, record book, certificate educational institution... Each record is assigned its own serial number.

Also, information about the work that the employee performs, about the transfer to another permanent position and dismissal must be entered into the work book.

In the latter case, the grounds for terminating the employment contract must also be indicated.

It should be borne in mind that information about rewarding for success in work is entered in the work book, but not about penalties. An exception is made in 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 books. How to fulfill in this case the obligation to maintain a work book? It is not necessary to issue a new one, since the employer is not given the right to give the employee another work book if there is a 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 that the employee was asked to present a work book, which he refused without explaining the reasons.

Attention!

The name of the employer must be written in full in the work book. For example: "Individual entrepreneur Vasiliev Vladimir Vasilievich."

Since February 2008, as a measure of protection of the blanks of work books, the State Sign has affixed 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 seal of the employer. Employment record forms and inserts without holograms are valid.

We correct errors in the work book

From mistakes, as they say, no one is immune, therefore, if an error is found in the work book, it must be corrected. The best option is to ask the person who made the mistake, that is, the previous employer, to do this.

If it is not possible to find the previous employer (for example, the company is liquidated, and the entrepreneur has moved), then the employer who discovered the error has the right to make the correction. However, this requires an official document from the place of work where the mistake was made.

On the title page of the work book, editing is made on the basis of a specific document. For example, changing the record of the last name - based on the data of the passport, birth certificate, marriage or divorce with reference to their number and date. On the basis of the same documents, they change the name, patronymic and dates of birth, entered in the labor document incorrectly. The previous entry is crossed out with one line and a new entry is made. On the inside of the cover of the work book, links are made to the documents on the basis of which the changes were made.

At the same time, it is not allowed to cross out incorrect entries in those sections of the work book in which information about the work or awards of the employee is indicated. Such records must be "declared invalid", and then the correct ones must be entered.

In the case when an entrepreneur, having re-registered, changed his name, and it is necessary to make changes to the book.

Employment record of individual entrepreneurs. Registration of the section "Information about work" in connection with the change of the name of the employer - an 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 about the renaming of the employer. In this case, the record will look like this: “Individual entrepreneur I.I. Ivanova (IE Ivanova I.I.) from 01.09.2012 renamed into an individual entrepreneur I.I. Petrova (IP Petrova II) ". Such conclusions follow from
Legal recommendations are given on the correct correction of errors in the work book.

An individual entrepreneur is a full-fledged economic entity, leading economic activity for the purpose of making a profit. In addition to independent work, an individual entrepreneur 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 staff 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 payment 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 services, 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. An individual entrepreneur has the same rights and obligations as legal entities. Entrepreneurs can establish a probationary period, require employees to perform their functions in accordance with an employment 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 write down 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.

During 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.

Everyone knows that an entry in a 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 (IE) to fill out the work books of their employees five days after they started work. But if everything is clear with the employees, then who should make an entry in the work book of the individual entrepreneur? 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 a record 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 the length of service, 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 conclude 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 draw up a work book for himself.

However, do not worry that all the time spent on entrepreneurial activity will not be taken into account by seniority. Indeed, even working as an individual entrepreneur, a citizen makes contributions to the account of the Pension Fund. He also takes into account his experience, accumulates funds for future retirement. Therefore, the main goal for which it is necessary to maintain a work book is achieved beyond it. If necessary, the Pension Fund can always issue an appropriate certificate to the individual entrepreneur.

Pension issue

In order to finally dot the "i" s, let's take a closer look at the issue of calculating the pension of an individual entrepreneur, given that he cannot put an entry in the work book for himself. First of all, the law directly indicates that the length of service in entrepreneurial activity is counted in the length of service. You can confirm this experience not with a work book, but with a certificate of registration of an individual entrepreneur. It is the date of issue of such a document that is the beginning of the deduction of work experience 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 the 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 the adopted changes);
• contributions that individuals are required to deduct when paying various benefits to other individuals.

It is the payment of fixed contributions that guarantees the receipt of a pension for the future. Therefore, in order to calculate the pension later, you must always have the following documents with you:

• certificate of state registration of individual entrepreneurs;
• notification of the policyholder's registration with the Pension Fund;
• receipts for payment of insurance premiums.

Entry to work as a sole proprietor

Some people have a question: in a situation where an entrepreneur has completed his activity and then applied for a job in an organization or to another entrepreneur, is the latter obliged to enter data on the entrepreneurial activity of a new employee in 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 experience, otherwise new employer without taking it into account, 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. but regulations regulating such nuances do not restrict the parties to the employment contract in providing only a work book in order to calculate such benefits. That is, in order to record and confirm the length of service, such an employee can provide not only records in the labor, but also other documents confirming his labor activity.

Book design

In other situations, an individual entrepreneur is obliged to keep a work book entered individually for each of the employees who have his main activity. The law allows the registration of a book not immediately, but five days later, as the employee began to perform his duties.

Recording in this document must be carried out strictly according to the established rules. So, for example, no abbreviations can be used in it. Even an "individual entrepreneur" cannot be abbreviated to an individual entrepreneur - all names, names and titles must be indicated in full.

It happens that an employee has not previously carried out labor activities, respectively, he does not have a work book. Then the entrepreneur must arrange it on his own. To do this, the employee must purchase for his own money a blank book or pay the employer its cost (or agree to withhold the amount from the salary). When making an entry in a document, the employer is obliged to use only Arabic numerals when entering dates, refer to articles labor code when dismissing an employee, 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 will give 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 fully indicate the surname, name and patronymic of the employee. These data, as well as birth information 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 data of a military ID, driver's license, foreign passport and other identity documents.

Then you need to make a record of the education received. In this case, the reason for entering information is the employee's diploma. If he has not yet completed his education, a student card, a record book, a certificate from the institution where the employee is studying is used. Keep in mind that during the entry of information, each new record receives its own serial number.

Labor must contain an indication of the position in which the employee works, 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 marks 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 should be noted that this document does not include information on disciplinary actions. Of course, if we are not talking about this disciplinary action like dismissal. If this happens, it is imperative to make a record about it. but at the same time, any incentives, awards, certificates, etc. must be indicated without fail.

Sometimes employees refuse to provide their work books. However, even in these cases, the law does not exempt the entrepreneur from the obligation to make the appropriate entries in the documents, providing for a fine of 50 minimum wages. In such situations, issue new book- not an option, it is prohibited by law, if there is a valid one. The only thing that 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 with them the employee was asked to provide the employer with his work book to make the appropriate entries, but he refused to do so. If the reasons were named, they must be reflected in the act. If the employee refused for no reason, this should also be noted in the document.

Saving a book

This book should be kept by the employer all the time while the employee works for him. After dismissal, along with the 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 settlement upon dismissal is not provided, he does not really want to go to the employer for only one book. Or when an employee has died 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 simply cannot be taken and thrown away.

The law provided for the mandatory storage of the work record book with the employer for at least two years. Then, if the employee never came for the document, it is transferred to the archive, where it has been kept for at least 50 years. All the subtleties of this process are taken into account in 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 books without such holograms are considered invalid.

Errors in labor

Since the work book is filled exclusively by hand, human factor here is important. Mistakes in such cases are normal, although they do not always happen. What to do if such an error is found? After all, a work book is a document in 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 need to contact him for changes. Although the law allows for the possibility of correcting the error and the current employer. True, in this case, he needs an official document from the employer who made a mistake. On the basis of which this one can make changes.

In practice, it sometimes turns out that the past employer no longer exists as entity or an entrepreneur: liquidated or reorganized. Then the current employer has the right to make changes on his own.

Procedure for making changes

Another question is where exactly the corrections should be made. If they are made on the title page, then new data are entered on the basis of the provided document confirming such information. For example, if the first or last name was changed, you must provide a new passport or certificate of marriage or divorce, on the basis of which the employee's last name was changed. Passport and other identity 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 data entered, it is necessary to indicate on the basis of which documents the changes were made. These data are entered on the inside of the cover of the book.

Please note that it is strictly prohibited to make changes to the rewards and incentives section. If a mistake was made in this section, after the entry that does not correspond to reality, a mark “invalidate” is put. And only after it can you enter the necessary and correct information.

Changes in the work book are also made when an individual entrepreneur who hired an employee re-registered and changed the name. This is the basis for making the appropriate changes in the work books of employees. If this is not done, the entrepreneur may be held administratively liable for violating the rules for keeping work books.