How to correctly fill out a work book for an individual entrepreneur. Entry in the work book un to yourself. Employment record keeping by an entrepreneur
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
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 registration number obtained by the entrepreneur at the beginning of his activity is enough.
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 IP in work book the fact of hiring an employee? 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
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, 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 employment relationship.
Nevertheless, the experience of an individual entrepreneur is counted on a general basis, including for future retirement benefits. A document confirming the fact of work is a certificate of state registration.
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 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 labor entrepreneur must prepare and stand on (fund social insurance), 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 labor relations.
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 entries about labor activity, and not about the entrepreneurial record can not be made.
A certificate of OGRNIP serves as a confirmation of his entrepreneurial activity for an individual entrepreneur.
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).
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 entry.
How an entrepreneur to fill a labor worker
Let's take a look at what we need to fill out this document:
- 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.
- 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 documents for registration 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!
Let's open the document adopted by the Decree of the Government of the Russian Federation in 2003, which is called "Rules for maintaining and storing work books, making work book forms and providing employers with them."
Fragment of the document.
Section "Basic Provisions"
2. The work book is the main document about work and work experience employee.
3. Employer (with the exception of employers - individuals who are not individual entrepreneurs) keeps work books for each employee who has worked for him for more than five days, if the work for this employer is the main one for the employee.
So, an entry in the work book is done:
- only about work;
- only by the employer in relation to the employee;
Is entrepreneurial activity a labor activity? What is entrepreneurial activity in general? Let's turn to the Civil Code of the Russian Federation (part one):
Fragment of the document
«… Civil law regulates the relationship between persons carrying out entrepreneurial activity, or with their participation, based on the fact that entrepreneurial is independent, self-risk activities b aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law ... "
So, entrepreneurship is a relationship governed by civil law. These relations are not labor relations in the concept of the law. This is the activity of a self-employed person. An individual entrepreneur is not in labor relations with himself.
Conclusion:
An entrepreneur does not have the right to keep a work book on himself. He cannot conclude an employment contract with himself. He also does not issue orders on personnel in relation to himself, wages does not accrue to itself. Why? Because an entrepreneur is not in an employment relationship with himself, and the norms of labor legislation do not apply to him.
But they still act on individual entrepreneurs! From the moment the first employee is hired, the entrepreneur becomes an employer. And here the most interesting thing begins - all the norms of labor law come into force.
Not so long ago, the Labor Code has undergone certain changes - now the sole proprietor is obliged to create a work book for each of its employees. Of course, when making changes to the TC, many questions arise. Therefore, it is necessary to find out how the work book is issued by an individual entrepreneur and whether the entrepreneur himself needs a book?
Why is there a need for registration?
The Labor Code of the Russian Federation states that in mandatory each employee must have a work book. It is drawn up by the employer. However, earlier in the Labor Code, there was no mention that an individual entrepreneur was obliged to start a work book for his employees. An individual entrepreneur was not faced with the issue of registration and maintenance of this documentation, but his employees subsequently often received problems associated with a lack of experience.
Many employees who later changed their jobs with the sole proprietor for official employment faced such a problem as the refusal of the new boss to take into account the years of work with the entrepreneur specified in the employment contract provided by the new employee. In addition, many individual entrepreneurs simply forgot to register contracts with local authorities, which was considered a mandatory procedure.
Does an entrepreneur need a work book?
The fact that this document is necessary for employees is understandable. However, sole proprietors are not workers — they are employers. I.e labor function they are not performed, and the individual entrepreneur, according to his status, is not considered an employee. Therefore, they do not make any entries in their own work book.
Neither the IP himself, nor anyone else has legal grounds fill out an entrepreneur's work book. How is seniority accrued?
The duties of an individual entrepreneur include the deduction of insurance contributions to the Pension Fund for his future pension. As long as the income continues, you are listed as an individual entrepreneur - and your experience accumulates. As soon as the admission ceases due to the completion of the entrepreneurial activity, you receive a certificate of experience.
The law states that the period of entrepreneurial activity is calculated when the length of service is calculated. The document that confirms this, in such cases, is the USRIP record sheet.
Immediately after registration has been carried out, an individual entrepreneur is obliged to pay a certain amount as an insurance contribution to the Pension Fund:
- Fixed installment amounts. The amount of the contribution may change annually, in accordance with government regulations or laws that are intended for the population engaged in entrepreneurial activities.
- The amount of contributions that are established for persons who make payments or remuneration to individuals.
The guarantee of receiving a pension in the future is a fixed amount of contributions.
Every entrepreneur must keep documents confirming his individual entrepreneurial activity.
- EGRIP record sheet.
- Notification on the implementation of registration in the Pension Fund.
- Receipts or payment orders that confirm that you regularly pay insurance premiums.
Video: How to make entries in an individual entrepreneur's work book?
Employee's employment record book
Registration of an individual entrepreneur's work book must take place in accordance with all the requirements presented in the TC.
So, if an employee considers the work of an entrepreneur as the main type of activity and does not have any other employment, it is necessary to draw up a book at least 5 working days after the employee starts working. With the entry into force of the new law, adopted on October 6, 2006, it became necessary to indicate the date of filling out the book no later than this date, from the first day of the employee's start of work.
A few tips
- You can write the date in any section only Arabic numerals(the day and month are written in two digits, the year in four digits).
- The entries must certainly be made accurately (even the signature must be legible). They are brought in with a pen (your choice - gel, ballpoint, rollerball) or light-water resistant ink in traditional colors - blue, black, purple.
- Sections "Information about work", as well as "Information about rewarding" do not allow crossed out or incorrect inscriptions.
- Records, quite possibly, will be made by a person whom the employer will appoint responsible for this, if the staff is large and the individual entrepreneur himself is not able to do this. Therefore, in the column where the “signature of the person responsible for keeping the book” is indicated, either the name of the entrepreneur or the person filling out the document is put.
How to fill out the title page of the work book correctly?
The design of the title page must comply with the provision of the second section entitled "Instruction for notebooks", approved in 2003, October 10. If you follow these instructions completely, there should be no problems with filling, and there should be no mistakes either.
The indication of the full name should be not only legible, but also complete - in no case should they be shortened. The name of the employee and the date of his birth, education (specialty or profession - too) are indicated, which can be entered only if there are documents confirming these information - a passport, a diploma.
Column "Information about work"
To begin with, 1 column indicates the ordinal number of the entry being made
Column 2 indicates the day, month and year when the employee began his career with the individual entrepreneur.
In column 4, you need to indicate the date, as well as the number of the work order.
The rest of the recordings are made according to the Instructions.
It should be noted that filling in certain data is carried out only after the formal conclusion of an employment contract.
Labor book printing
How to issue an individual entrepreneur workbook? In accordance with the instructions for filling out work books, the seal of the organization in which the document was first filled out must be on the title page. The law, passed in 2008, obliges entrepreneurs to certify with a seal the dismissal records of an employee. However, what is most interesting, the law does not oblige individual entrepreneurs to have a seal with them - this is an independent, not compulsory choice of everyone. At the same time, the employee, due to the lack of a seal in the work book, may have problems - both with the future boss and with the Pension Fund.
In this case, many individual entrepreneurs draw up a certificate in which they explain the lack of a seal. However, there is a catch here - if this document, again, is not notarized and there is no stamp on it, the Pension Fund may refuse to take this certificate into account.
If an employee is applying for a job for the first time
Surely, many people have questions about how to correctly draw up an individual entrepreneur's work book if an employee gets a job for the first time. In this case, everything is quite simple - the entrepreneur gives the employee a new work book, indicating in it the exact number of hiring a person.
Responsibility for work books assigned to the employer
For violation of the rules for maintaining, storing, accounting, as well as issuing work books, the employer is liable under the law. So, in case of violation of these rules (both the employer and the person authorized by him can violate the rules), in Russian Federation the sanctions are applied, which are listed in article 5.27 of the Code of Administrative Offenses of the Russian Federation. For example, not only a fine can act as a punishment. (from 1 to 5 thousand rubles.), but also the suspension of the business activity of the offender for up to 90 days.
In addition, if the employer inflicted moral harm on the employee when filling out incorrect data in the work book, he is obliged to pay monetary compensation to your employee
Therefore, it is important for any entrepreneur to know the rules for accounting, storing, issuing and filling out work books.
In Russia, the work book is the main document containing information about the labor activity and length of service of an employee. Since 2008, the obligation to maintain and fill out work books has also appeared for individual entrepreneurs. In this article, you will learn whether it is possible to write a business record in a work book for yourself and how this issue is regulated at the legislative level.
Who is an individual entrepreneur
An individual entrepreneur is individual who is registered as an individual entrepreneur and conducts business without education legal entity... In other words, even after passing the state registration procedure, an individual entrepreneur remains an individual.
The individual entrepreneur is registered at the address of permanent registration of a citizen. Unlike a legal entity, an individual entrepreneur is a priori not an employer. He is obliged to register in this status only when he concludes the first employment contract with an employee. Also, the SP does not have constituent documents in which organizations enter information about any changes they make.
What law regulates the compulsory maintenance of work books of individual entrepreneurs
A lawyer will advise you in the comments to the article
