Electronic Requirements for the payment of taxes and contributions: new rules for referral

Recently, the tax authorities have updated the forms of claims for payment of debts to the budget, incl. on insurance premiums. Now the time has come to correct the procedure for sending such requirements to the TMS.

Pay slips do not need to be printed.

Employers do not have to give employees pay slips on paper. The Ministry of Labor does not prohibit sending them to employees by e-mail.

"Physicist" transferred payment for the goods by bank transfer - you need to issue a check

In the case when an individual transferred to the seller (company or individual entrepreneur) payment for the goods by bank transfer, the seller is obliged to send a cash receipt to the buyer-physicist, the Ministry of Finance believes.

The list and quantity of goods at the time of payment is unknown: how to issue a cash receipt

Name, quantity and price of goods (works, services) - mandatory details cash receipt(BSO). However, when receiving an advance payment (advance), it is sometimes impossible to determine the volume and list of goods. The Ministry of Finance told what to do in such a situation.

Medical examination for working at a computer: mandatory or not

Even if an employee is busy working with a PC for at least 50% of the working time, this in itself is not a reason to regularly send him for medical examinations. Everything is decided by the results of certification of his workplace according to working conditions.

Changed operator electronic document management- inform the IFTS

If an organization has abandoned the services of one electronic document management operator and switched to another, it is necessary to send an electronic notification of the recipient of documents to the tax office via TCS.

Special regimes will not be fined for fiscal accumulators for 13 months

For organizations and individual entrepreneurs on the simplified tax system, unified agricultural tax, UTII or PSN (with the exception of certain cases), there is a restriction on the permissible validity period of the fiscal drive key used by the cash register. So, they can only use fiscal accumulators for 36 months. But, as it turned out, while this rule does not actually work.

Consideration of the issue of enrollment in work book in a relationship 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 one nor the other aspects are clearly regulated by law. Therefore, these questions need further clarification.

Employment history

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

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

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

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

Do I need a work book IP

The Labor Code of the Russian Federation indicates three types of employers, one of which are individuals registered as individual entrepreneurs. Thus, the status of an individual entrepreneur in labor 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 an employer (Article 20 of the Labor Code of the Russian Federation).

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

Based on Article 66 of the Labor Code of the Russian Federation, employers are required to keep work books for employees.

Thus, we come to the conclusion that an individual entrepreneur does not maintain a work book, because. The law does not provide for such an opportunity.

The question of how and where exactly one should record the activities of an individual entrepreneur (if not in a work book) to calculate the length of service is regulated by legislation in the field of pension provision. The insurance experience includes the activity 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 the status of an entrepreneur in the tax authority.

Work for an individual entrepreneur on a work book

Individual entrepreneurs in the cases specified in Article 66 of the Labor Code of the Russian Federation. are required to keep work books in respect of employees employed by them.

Legislation (in particular the Rules and Instructions) 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 Instruction, the work book must reflect the full and abbreviated name of the organization.

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

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

Last name, first 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 some cases require it to be put on the pages of the work book. An individual entrepreneur, who does not have such a requisite, has the right to certify the relevant records with his signature.

Also read:

Is an entry made in the work book SP to oneself

The legislation of the Russian Federation considers the work book (TK) as the main document, which is the basis for confirming the length of service of an employee. Individual entrepreneurs (IEs) have the right to issue work books from the beginning of 2006. But, entrepreneurs were introduced to the procedure for filling out such documentation relatively recently. With the maintenance of work books by individual entrepreneurs in this moment can be found in full in the legislative documentation.

Is it possible to make an entry in the IP work book for yourself?

Individual entrepreneurs were obliged to make entries in the Labor Code from March 1, 2008. 132 Government Decree fully regulates this process. In it you can find all the subtleties regarding how to handle workers' books.

The answer to this question is quite simple. An individual entrepreneur cannot make records for himself in the labor because he is not able to enter into an employment relationship with himself. Another thing is hired employees, for whom labor is the responsibility of the entrepreneur. In the absence of a book from a person entering work, the employer must buy it. The cost of the sample, with the consent of the worker, will be deducted from his first paycheck.

Registration and maintenance of the shopping mall takes place in the same way as in ordinary organizations. If the main workplace employee is an individual entrepreneur, then the mark will be made no earlier than 5 days after the person enters work. When this is a part-time job, then the main employer will make a proper mark on the basis of a supporting document on employment with an individual entrepreneur. The rules used for part-time employment, and not for individual entrepreneurs, will apply here.

Registration of the Labor Code for an employee who has not previously worked anywhere is carried out entirely at his expense. Either he gives the money to the cashier or there is a deduction from the salary with his approval. Most often, the second scenario is used.

Maintaining IP documentation should not differ from generally accepted standards. Nobody canceled the establishment personal cards for employees and issuing an order by which a person is accepted for a position. There is standard forms documentation to be followed.

Let's clarify why it can't.

• An individual entrepreneur is not an "employer" for himself.
• The activities of the IP "work" is not listed.

Decor

The entry in the TC is made in its entirety, without any abbreviations, thus, "IP Potemkin A.S." - error. A sample of the correct entry: "Individual entrepreneur Potemkin Alexander Sergeevich."

An entry in the Labor Code can only be made if there is an employment contract, since it is he who is the basis for starting an employment relationship (and then an order for admission to the state).

It is not difficult to understand that an individual entrepreneur does not conclude an agreement with himself, since he does not have sufficient grounds for this. Registration in the TC is also not performed. There is no payout. There is a banal explanation for this - when a person registers as an individual entrepreneur, such actions are regarded as entrepreneurship, and not labor.

Is the period of stay in IP status taken into account when calculating pensions? There is a clause in the Pension Legislation according to which entrepreneurship is taken into account when calculating the total length of service, which is confirmed by the registration certificate of the individual entrepreneur. To calculate a pension, the TC must be properly filled out so that calculations of the total length of service of the employee can be made.

According to the Federal Law on pension insurance, individual entrepreneurs have the right to receive an old-age pension, but it must first be accumulated.

When an individual has been registered as an individual entrepreneur, he begins to make mandatory insurance contributions:

• General (fixed) contributions, the amounts of which are the same, but may increase or decrease depending on the current legislation that is being amended.
• Pension contributions for each of the hired employees, depending on their salary and bonuses.

Read also: The difference between part-time work and reduced work time

In order to qualify for a pension, contributions must be fixed. When an individual entrepreneur ceases to operate, the Pension Fund will issue him a certificate confirming the length of service during his stay in the status of an entrepreneur. This certificate will then need to be presented along with the shopping mall to calculate the total length of service.

Documents confirming the status of IP

1. Certificate of registration as an individual entrepreneur.
2. Notice of registration in the Pension Fund as an insured.
3. Any documents that can confirm insurance deductions.

It's almost impossible to do anything right. Nobody is immune from this. In a certain period of time, it may turn out that the entry made once by the IP was made incorrectly. This cannot be ignored - it needs to be amended. Try it, find an employer and ask them to make changes.

If the IP ceased to exist or went to another place to conduct business (well, you can’t find it in the same place), then corrections are made by the enterprise that found the defect. To do this, you should obtain the proper document from an inattentive individual entrepreneur.

If such a document is available, any adjustments will be made, whether it is a change in surname or other data. Again, any information entered requires confirmation, so you should provide a passport, a document on the conclusion of a marriage or termination thereof, a birth certificate, since the reference to the number and date of the basis document will be made in the Labor Code.

A new entry is made after crossing out the previous one with one straight line. Data from the supporting documents are written on the inside of the book cover.

Nothing from the sections "Information about work" or "Awards" is not crossed out even with a straight line, just below the entry "Declare invalid" is entered, and then amendments are entered. The information in the TC is updated when transferring to another position, changing the name of the organization, etc.

Dismissal

An entry on dismissal is made to the Labor Code on the day of dismissal. On the same date, the individual entrepreneur undertakes to pay all the amounts due to the employee and hand over the completed documents. The dismissal record always contains the p / p number, date, reason with reference to the Code, the data of the dismissal Order, the seal and the IP data with a signature. Upon completion, the signature of the dismissed employee is put.

It is even difficult to imagine how, in the presence of an appropriate law, individual entrepreneurs would accept and dismiss themselves. How can you talk about yourself in the 3rd person, let alone write? It’s good that you don’t have to do this, although most employers would be satisfied with this option.

Non-compliance with existing laws

Sometimes, employees who come to work for individual entrepreneurs do not want to present a work book, and this is not because it does not exist - the reason for this behavior remains a mystery. How, then, in such a case, the employer should fulfill his obligations to fill out the document? You cannot create a new form, since there is already a main document.

So, in order not to get a fine of 50 minimum wages for improper paperwork, draw up an act that will be signed by witnesses. About what? That the employee does not want to transfer the personal TC to the IP and refuses to name a weighty reason for such behavior. In addition to a fine, they can suspend the activities of the enterprise even for 3 months.

There have been cases when a court decision imposed on an individual entrepreneur not only a fine for the lack of maintaining documents or making mistakes, but also had to compensate for the moral damage to the employee.

Now you are familiar with the main provisions that every self-respecting entrepreneur should know by heart when hiring employees for certain positions. A work book is not a piece of paper that can be crumpled up and thrown into the trash, and then get a new one. You will have to make a lot of efforts to achieve the restoration of a damaged book or the creation of a duplicate.

Keeping a work book by an entrepreneur

Entrepreneur (IP) and work book. Filling out the IP work book

The work book is the main document on the work activity and work experience of the employee. Since 2006, individual entrepreneurs have also received the right to issue 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 specified. Thus, the Government Decree came into force Russian Federation of March 1, 2008 No. 132 "On Amendments to the Decree of the Government of the Russian Federation of April 16, 2003 No. 225".

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 IP, since entries are made in the work book about labor activity, 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, as there will be no other party in labor relations. Therefore, an individual entrepreneur (IP) has no legal grounds to maintain a work book for himself.

An individual entrepreneur himself and no one else can make an entry in the work book!

Note. Individual entrepreneurs are not entitled to draw up a work book for themselves. A person who is or was an individual entrepreneur should not have any records of his own work in his work book.

Sole proprietors are required to pay Pension Fund RF insurance premiums for your future pension. As long as deductions are in progress and you are registered as an individual entrepreneur, you are going to have seniority. If you terminate your activity, then to calculate a pension, the Pension Fund will issue you a certificate of your work experience .

Registration of the IP work book

The Labor Code obliges employers to keep work books for each employee. If the work of 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 issuing a book, keep in mind that there can be no abbreviations even in the name of the employer, for example, "IP Vasiliev V.V." should look nothing more than "Individual Entrepreneur Vasiliev Vladimir Vasilievich".

If an employee who has never worked anywhere before comes to an individual entrepreneur, then he needs to draw up a work book. The employee, in turn, must compensate for the cost of purchasing the book by depositing money at the cash desk (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 required amount can be deducted 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 made 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 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 in the book on the basis of a passport or other identification document (for example, a military ID, a foreign passport, a driver's license, etc.).

A record of education is made only on the basis of a certificate, diploma, etc., and if education is incomplete, then on a student card, record book, certificate educational institution. Each entry is assigned a 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, the grounds for termination of the employment contract must also be indicated.

It should be borne in mind that information about rewards for success in work is entered in the work book, but not about penalties. The exception is cases where the disciplinary sanction is dismissal.

There are situations when, for one reason or another, employees of an entrepreneur do not want to submit their work books. How to fulfill the obligation to maintain a work book in this case? It is not necessary to issue a new one, since the employer is not given the right to start another work book for the employee if the previous one is available. And in order not to fall under administrative punishment (a fine of up to 50 minimum wages) for violating the procedure for maintaining a work book (Article 5.27 of the Code of Administrative Offenses of the Russian Federation), it is necessary to draw up an appropriate act signed by several witnesses that the employee was asked to submit a work book, from which he refused without explanation.

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

Major changes

The issue regarding the storage of a work book, which the employee did not receive in case of dismissal or death, was taken into account. Thus, the documents must be kept on demand by the employer in accordance with the requirements for their storage. According to the amendments, the issue of storage and transfer of documents will be regulated by the legislation on archives.

Note. Before the entry into force of the decree, employers had to keep work books for 52 years (2 years in the personnel department, 50 years in the archive).

In addition, legislators highlighted the issue of mistakes made by individual entrepreneurs in work books. So, if an incorrect or inaccurate entry in the work book is found, made by an entrepreneur whose activity has been terminated, the correction must be made to the employer at the new place of work. Let us consider in more detail the cases of error correction.

Read also: They want to fire on their own what to do

Since February 2008, Gosznak has been supplying a hologram as a measure to protect work book forms. It is used at the request of the employer issuing the work book. She can protect the invariable elements of the form, for example, the number, the signature of the person who issued the form, the seal of the employer. Forms of work books and inserts without holograms are valid.

Correcting errors in the workbook

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, that is, the previous employer, to do this.

Note. CORRECTION OF RECORDS IN THE WORK BOOK. Legal recommendations are given on the correct correction of errors in the work book.

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

On the title page the work book is edited on the basis of a specific document. For example, changing the entry about 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 that are entered incorrectly in the labor. The previous entry is crossed out with one line and a new entry is made. On the inside 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 that contain information about the work or awards of the employee. Such records must be “recognized as invalid”, and then the correct ones must be entered.

In the case when the entrepreneur, having re-registered, changed his name, and changes must be made to the book.

IP workbook. Registration of the section "Information about work" in connection with a change in the name of the employer - an individual entrepreneur

Since the 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. Ivanov (IP Ivanova I.I.) from 09/01/2012 was renamed into an individual entrepreneur I.I. Petrova (IP Petrova I.I.)”. Such conclusions follow from clause 3.2 of the Instruction. approved by the Decree of the Ministry of Labor of Russia dated October 10, 2003 No. 69.

So at the beginning of the section "Information about the work" Columns 1 and 2 of the section do not fill out. Enter in column 3. In column 4, indicate the documents on the basis of which the changes were made.

ASK YOUR LAWYER A QUESTION!

Entry in the work book of an individual entrepreneur

When an entry may appear in the work book of an individual entrepreneur

A self-employed person can obtain the status of an employee if he concludes an agreement with another employer as an employee. Only in this case, an appropriate entry is made in his document on employment.

An individual entrepreneur can make an entry in the work book for himself if he registers as a legal entity and appoints himself CEO or other official. In this case, he himself can record his employment as a general manager.

part-time

There are cases when an entrepreneur combines his activities with work for hire. Then, in the organization in which he works, a document will be created for him as for an ordinary employee. Despite this, he will have to continue to make fixed contributions to the FIU as an entrepreneur, accumulating funds for a future pension.

Filling order

Personnel workers are often interested in how individual entrepreneurs make entries in a work book. Information in the books of employees with whom the individual entrepreneur has concluded contracts is entered according to general rules, according to the Decree of the Ministry of Labor of the Russian Federation of October 10, 2003 N 69 "On approval of the Instructions for filling out work books" .

The name of the employer must be spelled out in full, for example: "Individual entrepreneur Ivanov Viktor Vasilievich."

Sample entry of an individual entrepreneur in a work book

How to verify your experience?

Article 6 federal law dated December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” states that the IP itself belongs to the insurers under the compulsory pension insurance program. Therefore, his seniority is taken into account at the expense of the contributions that he deducts to the Pension Fund. In order to confirm the length of service as a legal entity, the FIU issues an appropriate certificate during deregistration.

Calculation of sick leave and other benefits

To calculate sickness benefits. pregnancy and childbirth, the total experience of an individual entrepreneur does not have to be confirmed by an entry in the labor record. In accordance with the requirements set forth in paragraph 11 of the Order of the Ministry of Health and Social Development dated February 6, 2007 No. 91 "On approval of the rules for calculating and confirming insurance experience. ", periods of individual work activity are confirmed either by certificates from financial authorities or archival institutions on the payment of social insurance payments (if we are talking about the period up to January 1, 1991), or a document of the territorial body of the Social Insurance Fund of the Russian Federation on the payment of payments for social insurance (for the period from January 1, 1991 to December 31, 2000, and also for the period after January 1, 2003). The length of service confirmed in this way can be reflected in the employee's personal card (T-2 form).

Despite the fact that the pension of the majority of currently working Russians will depend on actual savings, and not work experience, entries in the work book have not lost their relevance. They affect the amount of sick pay, the likelihood of obtaining a loan, and who in our country can be sure that the procedure for calculating pensions will not change a few more times? Therefore, personnel officers are sometimes asked to make a fictitious record of work in the work book. How harmless it is, let's look at an example.

The work book is the main document of the employee. It contains information about the experience and career growth person. Subsequently, the information from the form will be useful when applying for pensions. Therefore, it is so important that the form is drawn up in accordance with the established rules. In this article, we will tell you about how to make entries in the work book correctly.

Sometimes, for various reasons, employees decide to leave the organization. Or termination of the contract occurs at the initiative of the employer. Information about this is entered on the employee's form. We will talk about how to make the correct entry in the work book about dismissal in the article.

How to restore a work book if it is lost? The answer to this difficult question depends on who is responsible for the loss of the document - the employer or the citizen himself. In the first case, the employer must deal with the restoration. In the second - the owner of the form. We will tell you more about recovery methods below.

The old adage is that "the one who does nothing makes no mistakes." It is important to notice the error in a timely manner and correctly correct it. For a number of errors made in the work, detailed algorithms and instructions for correcting them have been developed. You just can't tell everything in the manual...

Entry in the work book of IP

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 each individual entrepreneur (IP) to fill out the work books of 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 of the individual entrepreneur himself? Let's try to understand this issue further.

Filling out a work book

It would be logical to assume that the individual entrepreneur should 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 the length of service, and not entrepreneurial activity. And the legislator clearly separates these two concepts. Accordingly, an entrepreneur who is in the status of an employer cannot employ himself or conclude an employment contract with himself. And an entry in the work book is made precisely on the basis of a signed employment contract. Therefore, an individual entrepreneur cannot issue 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. After all, even working as an individual entrepreneur, a citizen makes contributions to the account of the Pension Fund. He also takes into account his seniority, accumulates funds for a future pension. Therefore, the main goal for which it is necessary to maintain a work book is achieved in addition to it. If necessary, the Pension Fund can always issue an appropriate IP certificate.

pension question

In order to finally dot all the "i", let's take a closer look at the issue of calculating an individual entrepreneur's pension, given that he cannot put an entry in the work book for himself. First of all, the law directly indicates that the experience of 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 seniority as an individual entrepreneur.

Filling out a work book by an individual entrepreneur (sample)

Individual entrepreneurs, like other employers, conduct personnel records management, including filling out work books for employees. Consider the specifics for individual entrepreneurs and give a sample entry in this document.

Hiring IP employees

The generally accepted procedure for registering employees of all organizations, including individual entrepreneurs, is established by Art. 68 of the Labor Code of the Russian Federation:

• first, an employment contract is concluded by the employee and the employer;
• further, on its basis and in accordance with the conditions specified there, an order for employment is issued;
• order (instruction) must be announced hired employee against signature within 3 days;
• before signing an employment contract (hereinafter - TD), the employee must be familiarized with the collective agreement adopted in the organization and local regulations in the field of labor relations (the current regulation on wages and bonuses, internal labor regulations, shift schedules, etc.).

Other norms regulate the remaining mandatory stages of employment, in particular, making an entry about hiring in the work book of an employee, filling out a T-2 card, etc.

The work of employees with individuals (including individual entrepreneurs) is devoted to Ch. 48 of the Labor Code of the Russian Federation.

It does not establish any exceptions to the general procedure for recruitment and its registration.

Personnel accounting at IP

For employees, the absence of the employer's seals in their labor documents is also undesirable - it will certainly lead to problems.

In Russia, a work book is the main document containing information about the work 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. From this article, you will learn whether it is possible to keep entries in the work book for yourself and how this issue is regulated at the legislative level.

Who is IP

An individual entrepreneur is an individual who is registered as an individual entrepreneur and conducts entrepreneurial activities without forming a legal entity. In other words, even after passing the state registration procedure, an individual entrepreneur remains an individual.

IP is registered at the address of permanent registration of a citizen. Unlike a legal entity, an individual entrepreneur is not a priori an employer. He is obliged to register in this status only when he concludes the first employment contract with an employee. Also, the IP does not have constituent documents in which organizations enter information about all the changes made.

What law regulates the mandatory maintenance of IP work books

A lawyer will advise you in the comments to the article

Surely, every conscious person in our country, working in an organization, has been visited by the idea of ​​​​opening his own business. Of course, in addition to a profitable business plan, you need to take into account a number of necessary nuances.

These include, for example, registration of individual entrepreneurs in accordance with the law, the search for employees and, in fact, their official registration and registration of their own.

After all, no matter what, every individual entrepreneur wants to hope that if his business fails soon, the state will provide him with at least some help in the form of a mandatory pension.

We will tell about how exactly the individual entrepreneur, as well as his employees, is formalized in the labor activity in our article.

Does an individual entrepreneur need a work book?

Does a self-employed person need a book? Surely this question is asked by every citizen who has already opened an IP in his name.

And indeed, will such activity be considered work experience and will pension contributions be paid for it? All these questions have been visiting the head of private entrepreneurs for a long time, but only recently the legislator explained how things are with the execution of work books in reality.

Entrepreneurs may have work books. Perhaps she remained with the current IP from the previous place of work. Perhaps you did not have a job, then you should know that registering as an individual entrepreneur does not incline you to acquire it. It simply doesn't need to be done.

Rules for filling out the TC

An individual entrepreneur does not fill out his work book. If he had it before the opening of the IP, it also does not need to be filled out.

We will answer the question why in the following paragraphs of the article.

But if an individual entrepreneur hires an employee officially, and even without a work book, then a number of points need to be studied.

For example, in order to apply, an employee does not have to buy a work book. This is done by the employer, that is, the individual entrepreneur. You should also remember that you can agree with the employee and share its cost equally, but the employer does not have the right to force the employee to buy or deduct the cost of the work book from the employee's salary.

On the main spread of the book, the employer fills in information that, as a rule, concerns the name, surname and patronymic of the employee, his date of birth, place of residence. Information about his education and specialization is also indicated.

Only after all the data is entered in legible handwriting and carefully checked, is the employer stamped and signed.

How to make a record of employment for an individual entrepreneur?

1. After the first cover page is completed, it is necessary to start entering information into the main form of the work book.
2. To do this, you must first fill in the main columns. In the first left column we write the number of the entry, usually number one.
3. Next, we need to put the date of making an entry in the work book in the next column.
4. In the third section of the form, we write information about the work. That is, we write about the name of the position for which the employee was hired, and most importantly, where exactly. The entry should look something like this: “IP Ivanova. Recruited as Sales Consultant.
5. The next column should be filled in with information about the article of the labor code in accordance with which the employee was hired for the position.
6. Further, the record is certified by the seal and signature of the employer. This completes the filling.

An example of an entry in a work book about hiring an individual entrepreneur:

Can a private entrepreneur make an entry in the TC for himself?

The individual entrepreneur himself may have a work book, but he cannot make an entry in it that he is engaged in entrepreneurship, unlike the head or founder of an LLC. Only labor activity can be entered in the lines of the book, while the activity of an individual entrepreneur is considered entrepreneurial and does not go into labor for objective reasons.

Why can't an individual entrepreneur do anything with his work book?

An individual entrepreneur pays taxes for the employment of his entrepreneurial activity. The tax office also provides information to the pension fund on taxes paid.

If an individual entrepreneur is a conscientious taxpayer, then he can easily receive pension provision in the future for all the years of pension provision.

Also, only the employer has the right to make any blots and notes in the work book. Therefore, the employer cannot write to himself in the labor that he is engaged not in labor, but in entrepreneurial activity.

How is the length of service for individual entrepreneurs calculated when assigning a pension?

As for the individual entrepreneur himself, his length of service will be included in the labor only if they have been paid the appropriate taxes, both to the pension and insurance fund for their many years of activity.

Only the fact of verification of documents, and tax office and the pension fund conclude that the employer's work experience is added to the rest of the work experience, if any.

Conclusion

The issue of entering information on the creation of an individual entrepreneur into the employer's work book is closed. You don't need to enter anything. This tells you, both the Labor Code and many years of practice.

But the employer needs to know some of the nuances of work in order to correctly enter information into the work books of employees.

1) In the case when an individual entrepreneur does not have employees, should he keep a work book for himself? If a person has ceased his activities as an individual entrepreneur and goes to work for another employer, does the new employer need to make an entry in the work book about his past work as an individual entrepreneur?

2) Prior to the entry into force of amendments to the Labor Code of the Russian Federation (October 6, 2006), employers - individual entrepreneurs were not required to keep work books of their employees. After the entry into force of amendments to the Labor Code of the Russian Federation (06.10.2006), employers - individual entrepreneurs must start work books for their employees. Does this apply to existing employees? How to make admission records for employees hired before October 6, 2006?

Answer to question 1.

In accordance with Article 66 of the Labor Code of the Russian Federation, the 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, in the case when the work for this employer is the main one for the employee. Therefore, if an individual entrepreneur employs employees employment contract, he is obliged to keep work books for them in the manner established by the Government of the Russian Federation. The form, procedure for maintaining and storing work books, as well as the procedure for preparing work book forms and providing employers with them, are approved in Decree of the Government of the Russian Federation of April 16, 2003 N 225 “On work books”. Indeed, the question arises whether it is necessary to keep a work book if the employer is an individual entrepreneur and the employee are the same person, since the same article 66 of the Labor Code of the Russian Federation states that the work book of the established form is the main document on labor activity and work experience of the employee.

Article 66 of the Labor Code of the Russian Federation, and in accordance with it, Decree of the Government of the Russian Federation of April 16, 2003 N 225 “On work books” states that information about the employee, the work performed by him, transfers to another permanent job and on the dismissal of the employee, as well as the grounds for termination of the employment contract and information on awards for success in work. Information about penalties in the work book is not entered, except in cases where dismissal is a disciplinary sanction. At the request of the employee, information about part-time work is entered in the work book at the place of main work on the basis of a document confirming part-time work.

As can be seen from the above norms, all entries in the work book are made in relation to a specific employee. In order to obtain the status of an employee, it is necessary to enter into an employment relationship with the employer by concluding an employment contract. Article 56 of the Labor Code of the Russian Federation states that an employment contract is an agreement between an employer and an employee, according to which the employer undertakes to provide the employee with work according to the stipulated labor function, to ensure the working conditions provided for labor law and other regulatory legal acts containing norms labor law, the collective agreement, agreements, local regulations and this agreement, timely and in full to pay the employee wages, and the employee undertakes to personally comply with the labor function, comply with the internal labor regulations applicable to the employer. The parties to the employment contract are the employer and the employee (Article 56 of the Labor Code of the Russian Federation). Employer - an individual or a legal entity (organization) that has entered into an employment relationship with an employee. Employers - individuals are those registered in accordance with the established procedure as individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (Article 20 of the Labor Code of the Russian Federation). Due to the fact that the legislator has determined the status of an employer and not an employee for an individual entrepreneur, he, accordingly, cannot conclude an employment contract with himself (this will contradict labor code, since there will be no second party in labor relations), therefore, he has no legal grounds to keep a work book for himself.

As for the fact that the work book of the established form is the main document on the work activity and work experience of the employee, this again only applies to the employee. Since the legislator has determined his own legal status, then in confirmation of his labor activity he will have his documents established by law. Based on Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur. According to the Decree of the Government of the Russian Federation of June 19, 2002 N 439 "On the approval of forms and requirements for the execution of documents used for state registration legal entities, as well as individuals as individual entrepreneurs" form N P61001 "Certificate of state registration individual as an individual entrepreneur", as well as N Р65001 "Certificate of state registration of the termination of activities by an individual as an individual entrepreneur".

As for the length of service of an individual entrepreneur, according to Article 2 of the Federal Law of December 15, 2001 N166-ФЗ “On State Pension Provision in the Russian Federation”, the length of service is the length of service that is taken into account when determining the right to certain types pensions for state pension provision - the total duration of periods of work and other activities that are counted in the length of service for receiving a pension provided for by the Federal Law "On Labor Pensions in the Russian Federation".

In accordance with Article 2 of the Federal Law of December 17, 2001 N 173-FZ “On labor pensions in the Russian Federation”, the insurance period is the total duration of periods of work and (or) other activities taken into account when determining the right to a labor pension, during which insurance premiums were paid to the Pension Fund of the Russian Federation, as well as other periods counted in the insurance period. Based on Article 6 of the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, compulsory pension insurance insurers are: “... individual entrepreneurs, lawyers, notaries engaged in private practice”.

Thus, the main document confirming the labor activity and seniority of an individual entrepreneur will be a certificate of state registration of an individual as an individual entrepreneur.

In this case, another question arises: If a person ceased his activities as an individual entrepreneur and goes to work for another employer, does the new employer need to make an entry in the work book about his past work as an individual entrepreneur?

There are two points of view here:

1. As mentioned above, an individual entrepreneur is an employer, not an employee. In the Labor Code of the Russian Federation, Article 66, it is established that information about the employee, the work performed by him, transfers to another permanent job and the dismissal of the employee, as well as the grounds for terminating the employment contract and information about awards for success in work are entered in the work book. Therefore, entering information in the work book that is not provided for by law can be regarded as a violation.

2. A person who has concluded an employment contract with an employer becomes an employee. If the previous work activity of the person is not reflected in the work book, then a situation may arise that the employer, when hiring a former individual entrepreneur, worsens his position in comparison with other employees, since the total length of service that is necessary for calculation is not taken into account, for example , benefits for temporary disability, for pregnancy and childbirth in accordance with the Federal Law of December 29, 2006 N 255-ФЗ “On the provision of benefits for temporary disability, for pregnancy and childbirth of citizens subject to compulsory social insurance”.

However, this law does not make the calculation of seniority in the payment of these benefits strictly dependent on the indication of this length of service in work books. So, according to Article 16 of the Federal Law of December 29, 2006 N 255-FZ "On the provision of benefits for temporary disability, pregnancy and childbirth of citizens subject to compulsory social insurance" in the length of service to determine the amount of benefits for temporary disability, for pregnancy and childbirth (insurance period) includes periods of work of the insured person under an employment contract, state civil or municipal service, as well as periods of other activities during which the citizen was subject to compulsory social insurance in case of temporary disability and in connection with motherhood. In accordance with this law, the Order of the Ministry of Health and social development RF of February 6, 2007 N 91 “On approval of the Rules for calculating and confirming the insurance period for determining the amount of benefits for temporary disability, pregnancy and childbirth”, according to which (paragraph 11) periods of activity of an individual entrepreneur, individual labor activity, labor activity for conditions of individual or group rental are confirmed by:

a) for the period before January 1, 1991 - a document from financial authorities or certificates from archival institutions on the payment of social insurance payments;

b) for the period from January 1, 1991 to December 31, 2000, as well as for the period after January 1, 2003 - a document of the territorial body of the Social Insurance Fund of the Russian Federation on the payment of social insurance payments.

On fixing in the work book the insurance experience of an employee - a former individual entrepreneur, confirmed by the specified documents, in the event of his employment in the Decree of the Government of the Russian Federation of April 16, 2003 N 225 "On work books", as well as in the Decree of the Ministry of Labor of the Russian Federation of October 10 2003 N 69 "On the approval of the Instructions for filling out work books" does not contain instructions. However, this insurance experience may be reflected in the employee's personal card (form T-2, approved by the Decree of the State Statistics Committee of the Russian Federation of January 5, 2004 N 1). So, according to the Guidelines for the use and filling out forms of primary accounting documentation (Resolution of the State Statistics Committee of the Russian Federation of January 5, 2004 N 1), work experience (general, continuous, giving the right to a bonus for long service, giving the right to other benefits established in the organization and etc.) is calculated on the basis of entries in the work book and (or) other documents confirming the relevant length of service.

Answer to question 2.

With the entry into force on October 6, 2006 of the Federal Law of June 30, 2006 N 90-FZ, entrepreneurs had to immediately begin to keep work books of their employees, including already working employees. For employees who do not have work books (for example, those for whom work for this entrepreneur is the first job), each employer - an individual entrepreneur had to issue a new work book. Employees who have work books had to make records of work with the employer - an individual entrepreneur.

According to the letter of the Ministry of Health and Social Development dated August 30, 2006 N 5140-17, “in this case, an entry should be made in the work book of the employee about hiring the employee from the day he started working for this individual entrepreneur, since this is in the interests of the employee. Accordingly, in this case, upon dismissal of an employee hired before October 6, a record of dismissal is also made in the work book. If there is no entry in the work book on the employment of an employee hired by an individual entrepreneur before October 6, the record on the dismissal of such an employee after October 6 has no basis.

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