Why keep records of work books?
According to Art. 65 of the Labor Code of the Russian Federation, among the documents provided by the employee to the employer for concluding an employment contract, there must be a work book.
For a number of reasons, an employee may not have a work book, and therefore the employer must act in accordance with labor legislation:
| Reason for lack of work record | Employer's actions |
| An employee enters into an employment contract for the first time | The employer issues a work book |
The work book is lost:
| At the request of the employee (indicating the reason for the absence of a work book), the employer is obliged to issue a new work book. |
Important! The employer is obliged to issue a work book for each employee who has worked for him for more than 5 days.
How can you keep track of work record forms?
According to clause 42 of the Rules for maintaining and storing work books, producing work book forms and providing employers with them, the work book forms and inserts in it are stored in the organization as strict reporting documents , as a result of which the work book form and the insert in it are accepted for accounting as a form strict reporting.
After the work book is issued to the employee, the employee’s debt to the employer, equal to the cost of the work book form, is taken into account.
The letter of the Ministry of Finance of the Russian Federation dated May 19, 2017 No. 03-03-06/1/30818 contains information provided by the Department of Tax and Customs Policy, which states that:
- operations involving the issuance by the employer of work books or inserts in them to employees , including the cost of their acquisition, are operations for the sale of goods and, accordingly, are subject to taxation with value added tax;
- the fee charged to the employee for the provision of work books or inserts in them is subject to corporate income tax in the generally established manner.
How to fill out a book correctly
You need to approach filling out the book very responsibly. Let's look at the table to see what is indicated in this or that form field.
| Book column | What we indicate |
| 1 | The very first column of the table must contain the sequence number of the records |
| 2,3,4 | These are the columns in which the dates when entries in the book began |
| 5 | In this column you must indicate either the name of the organization where the work books and inserts were purchased, or we indicate the details of the employee who is responsible for maintaining work books and has requested their forms |
| 6 | Here we indicate the name of the document on the basis of which the forms were received or written off. This could be a statement from the HR department, invoices for goods or a certificate of destruction |
| 7,8,9 | When the forms arrive at the organization, you need to reflect how many pieces have arrived, indicate the series, number and total cost |
| 10,11,12 | To be filled in upon write-off. Here you need to show how many forms have been used, indicate their details and the cost that the employee will reimburse |
What documents are used to record work records?
In accordance with clause 40 of the Rules for maintaining and storing work books, producing work book forms and providing them to employers (approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225) in order to record work books, work book forms and inserts in it, Employers are required to maintain:
- receipt and expenditure book for accounting of work book forms and inserts in it;
- a book of accounting for the movement of work books and inserts in them.
The forms of these books are approved by the Ministry of Labor and Social Protection of the Russian Federation.
The procedure for filling out the BSO accounting book
The book of strict reporting forms must contain records of the receipt, issuance, return and write-off of blank primary documents. Attached to the register are the counterfoils of issued BSOs, as well as their incorrectly filled out forms and those that will no longer be issued for any reason.
In the header of the BSO accounting book or on its separate page, which will serve as the title page, it is necessary to provide the name of the document and the period covering all entries made in it. Under the name of the register, the name of the legal entity (or full name of the entrepreneur), the OKPO code is indicated, you will also need to indicate the department maintaining this chronological list (usually accounting) and the name of the BSO form.
The tabular part of the document contains the following columns:
- for date;
- the name of the recipient or supplier of the forms;
- details of the basis document indicating the fact of acceptance and transfer of each registered form;
- data on the receipt, use and balance of forms, indicating the series and number of the form, as well as the number of forms, if the receipt/transfer of a bundle of documents is recorded (for example, receipt from a printing house - in this case, the serial numbers from the first to the last of the bundles of forms, folded along order);
- the total number of forms received/issued/remaining at the end of the period for which the book was opened.
All information on how to fill out the accounting book of strict reporting forms must be reflected in a local act issued by the head of the enterprise. The same order (or a separately issued one) must name the person responsible for the safety of the safety equipment and compliance with the rules for handling them. An agreement on financial responsibility must also be concluded with this employee. This person will make entries in the BSO accounting book.
Read about drawing up a financial liability agreement in this article.
Requirements for maintaining a receipt and expenditure book for recording work book forms and inserts in it
The rules for maintaining and storing work books, producing work book forms and providing them to employers (clause 41) regulate the procedure for maintaining documentation:
| Book title | Features of management |
| Receipt and expense book for accounting of work book forms and inserts in it | The book is maintained by the organization's accounting department. Information is entered on all operations related to the receipt and use of work book forms and the insert in it, indicating the series and number of each form. The book must be numbered, laced, certified by the signature of the head of the organization, and also sealed with a wax seal or sealed. |
The form of the receipt and expenditure book for recording work book forms and the insert in it was approved by Resolution of the Ministry of Labor of the Russian Federation of October 10, 2003 No. 69 “On approval of the Instructions for filling out work books.”
Maintaining the receipt and expenditure book for accounting for work book forms is carried out in the accounting department of the organization. The accountant appointed responsible for maintaining the document enters information as forms are received from the supplier and as the forms are used. When performing any transactions (income or expense), you must indicate the serial number of the work book form and the insert in it, as well as their cost.
When filling out this form, you must enter the following information:
| Column no. | Intelligence |
| 1 | Record serial number |
| 2, 3, 4 | Date (day, month year) in the format HH.MM.YYYY |
| 5 | From whom the forms were received or to whom they were given |
| 6 | The basis (name of the document, number and date) on the basis of which the receipt or transfer of work book forms and inserts was made. |
| 7 | Number of received work books indicating the series and number |
| 8 | Number of inserts received in the work book indicating the series and number |
| 9 | Cost of received forms |
| 10 | Number of work books issued indicating the series and number |
| 11 | Number of issued work book inserts indicating the series and number |
| 12 | Cost of issued forms |
The form of the receipt and expenditure book for accounting of work book forms and the insert in it can be.
Sample of filling out the receipt and expenditure book for accounting of work book forms:
When maintaining a cash register book, the employee responsible for filling it out must provide reports both on the availability of work book forms and inserts, and on the number of issued (written off) forms.
This report is compiled once a month.
Rules and requirements
Rules:
- Each organization must have a sufficient number of work book forms and inserts for them (if the employee responsible for issuing forms assumes that there may not be enough unfilled forms, he must notify his manager about this by writing a corresponding statement).
- The presence of a Journal of accounting forms of work books and inserts is mandatory for every institution and company.
- A logbook of forms, the forms themselves are strictly accountable documents (must be stored in a room/safe with appropriate access restrictions).
- The factory seal secures one of the ends of the cord from the magazine firmware. Untying it, removing the pages of the account book, or replacing them is strictly prohibited.
- Only the person responsible for it has the right to fill out the log.
- Only the head of the institution can put a certification signature (it is an offense for the procedure to be carried out by an authorized person, an employee who will subsequently keep the journal).
- Third parties should not have access to the journal unless the employee responsible for making entries is absent.
- The funds for receiving a new work form and insert are paid by the citizen receiving the documents (collection of funds for the issued document is carried out in accordance with clause 47 of Rules No. 225).
On a monthly basis, the person responsible for keeping records of work book forms and loose sheets for them is required to document the following:
- number of available unfilled forms,
- number of issued,
- amounts received for issuing completed documents to citizens.
The issuance of forms is carried out at the expense of the enterprise if:
- the document in storage was lost by the organization’s employees who were responsible for the safety of these papers;
- the document was lost or destroyed due to emergency circumstances (industrial accident, theft of documents from the institution’s safe, fire, natural disaster).
Requirements for filling:
- The forms are filled out with a pen and paste.
- Entries are made one by one, legibly, without erasures.
- A new entry is made on the day the forms and inserts for work books are received/accepted for registration or at the time the document is issued to the person in need of it.
- A damaged work form (a mark was made during the filling process or incorrect information was entered by mistake) is subject to mandatory disposal.
The fact of document destruction must be documented (an act is drawn up). For reliability, identification information of the destroyed form is pasted into the act (cut out fields with the number and series of the destroyed form). - The citizen who has received the work book in hand, under the control of the person responsible for the Journal, signs in the receipt and expenditure book, confirming the fact that the form/insert has been issued to him.
Algorithm for entering information:
- The serial number of the entry is indicated in a special column.
- In separate columns enter the day, month, and year of completion of the accounting information.
- The fifth column indicates information about the person who issued the forms/received the form (full name of the citizen or name of the organization).
- In the sixth, the basis for issuance, the identification number of the document and the date of its issue to the bearer are prescribed.
- In the receipt column, first indicate the number of work books received, their series, number, then write down information about the inserts.
- Enter information about the amount spent on purchasing forms.
- In the receipt column indicate the number of work books issued, the number of inserts for them with the obligatory indication of the series and document numbers.
- The final column contains information about the amount of funds to be received for the issued forms.
Do not confuse the firmware of the book for recording TC forms with the firmware of the book for recording the movement of TC. These are different things! We wrote in detail about keeping a book of labor movements in this article.
Accounting entries for work records
Work books are accepted as a strict reporting form:
| Debit | Credit | Explanation |
| 006 | Work books are accepted as strict reporting forms | |
| 91 | 60 | The cost of work books is accepted as expenses |
| 19 | 60 | VAT reflected |
| 006 | Writing off work books issued to newly hired employees | |
| 73 | 91 | Reimbursement of the cost of the work book by employees upon dismissal and receipt of the work book in their hands |
| 91 | 68 | VAT accrual on the cost of issued work record forms |
| 50 | 73 | The debt for the issued work record forms has been repaid |
Work books are accepted as assets:
| Debit | Credit | Explanation |
| 10(41) | 60 | Work books are accepted as inventories |
| 19 | 60 | VAT reflected |
| 006 | Work books are accepted as strict reporting forms | |
| 91(90) | 10(41) | The cost of issued work books is accepted as expenses |
| 91(90) | 68 | VAT accrual on the cost of issued work record forms |
| 006 | Writing off work books issued to newly hired employees | |
| 73 | 91(90) | Reimbursement of the cost of work books issued to employees upon dismissal is included in income |
| 50 | 73 | The debt for the issued work record forms has been repaid |
Responsibility for violations in the accounting of work books
Responsibility for violations in the accounting of work books refers to a violation of the labor legislation of the Russian Federation, for which sanctions are imposed (Article 5.27 of the Code of Administrative Offenses of the Russian Federation, Article 15.11 of the Code of Administrative Offenses of the Russian Federation):
| Person who has violated the law | Amount of administrative fine (RUB) |
| The offense was detected for the first time | |
| Executive | 1 000 – 5 000 |
| Official (accounting violation) | 5 000 – 10 000 |
| Individual entrepreneur | 1 000 – 5 000 |
| Entity | 30 000 – 50 000 |
| The offense was detected again | |
| Executive | 10,000 – 20,000 or disqualification for 1-3 years |
| Official (accounting violation) | 10,000 – 20,000 or disqualification for 1-2 years |
| Individual entrepreneur | 10 000 – 20 000 |
| Entity | 50 000 – 70 000 |
In case of theft, destruction, damage or concealment of official documents, committed out of mercenary or other personal interest, Art. 325 of the Criminal Code of the Russian Federation, where the following sanctions may be applied:
- a fine in the amount of up to 200,000 rubles or in the amount of wages or other income of the convicted person for a period of up to six months;
- compulsory work for up to 360 hours;
- correctional labor for up to one year;
- arrest for up to three months.
An example of compiling a receipt and expenditure ledger
The columns in the book are very easy to fill out.
If the forms arrive at the enterprise, then fill out:
- The date the purchase was made
- Name of the company where the forms were purchased
- The name of the receipt document, its number and date. This can be either a delivery note, a sales contract or another document received upon purchase
- The number of forms purchased, their series. Numbers can be specified in the range from the first number to the last
- Total amount paid for all forms purchased
When the forms are issued for use, we take the following steps:
- We indicate the date when the forms are transferred to the HR department
- We indicate on the basis of which document the transfer takes place. For example, the HR department has requested forms to be issued to employees, then an application is drawn up. If the forms are subject to destruction for some reason, then an act is drawn up and its details are entered into the book
- Next, you should indicate how many forms are issued, indicate their series and the number of each form separately
- In the last column we indicate the cost of all issued forms
To more clearly present information about how you can fill out the book, let’s summarize the data in a table.
| No. | date | From whom it was received or to whom it was issued | Foundation _ | Coming | Consumption | ||||||
| Day | Month | Year | Quantity | Sum | Quantity | Sum | |||||
| Work book (series, number) | Insert (series, number) | Work book (series, number | Insert (series, number) | ||||||||
| 1 | 15 | 06 | 2018 | Documents LLC | Consignment note No. 15 dated June 15, 2018. | 5 items: Series TK – IV No. s 0050482 By 0050486 | – | 500,00 | – | – | – |
| 2 | 04 | 07 | 2018 | Application No. 3 dated 07/04/18 | – | – | – | – | 3 pieces: Series TK – IV № 0050482, 0050483, 0050484 | – | 300,00 |
As we can see from the table, it is necessary to enter the receipt of forms on one line, and the expense on the other. If there are several incomes and expenses, then a separate line is filled in for each of them.
Questions and answers
Question No. 1. What to do if a personnel service employee spoils the work book form?
In this case, it is necessary to dispose of the damaged form, for which you will have to act in accordance with the algorithm:
- draw up an act on the disposal of the work book form, where you need to paste the cut-out part of the form, where the series and number are indicated;
- enter information into the income and expense book of work record books, where in a blank line indicate the following information: “The entry under No. ... is considered invalid” and create a new entry containing reliable information, indicating the position, full name, signature of the person responsible for making the entry, mark date of entry.
Question No. 2. What to do if the employee responsible for maintaining the receipt and expenditure book for accounting for work book forms and the insert in it made a mistake when entering information?
In this case, it is necessary to enter reliable information into the receipt and expenditure book, for which you will have to act in accordance with the algorithm:
- in a blank line directly below the entry or in the next free line, enter information in the income and expense book for accounting for work records, where you indicate the following information: “The entry under No. ... is considered invalid”;
- create a new record containing reliable information;
- indicate the position, full name, signature of the person responsible for making the entry, and note the date the entry was made.
Requirements for maintaining a book
The log book of TC forms and the corresponding inserts for them must be stitched, numbered, certified by the management of the enterprise or a private entrepreneur, and also sealed.
The firmware of the document is carried out by an official authorized to keep an accounting journal by order of his superiors. A printing specialist can also staple the pages of a book; the cost of the service depends on the prices of a particular enterprise.
The magazine is first covered with a cover made of hard material, after which it is stitched with rigid threads on the left side. At the same time, it is important to maintain the ease of use of the document.
There are other requirements for the book:
- numbering must be presented both in numbers and in words;
- before use, the first page of the journal is filled out by an authorized person;
- lacing must be sealed;
- It is unacceptable to replace or tear out pages from a book;
- information in the document is entered exclusively by a person appointed by the manager;
- The employee responsible for maintaining the book undertakes to submit a monthly report to his superiors on all operations carried out with TCs and their inserts.
This accounting book must be certified by the personal signature of the head of the enterprise or private entrepreneur, and also have a seal and seal of the company (if any).
