Corrections in the book of accounting for the movement of work books

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Published: 08/06/2016

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One of the most important things in business management at an enterprise or firm is the correct accounting of the movement of work books, on which the correct work of the personnel department depends.

In the article we will talk about current information about the book of accounting for the movement of labor books, and will also examine in detail the issue of corrections in this document.

  • What is a book for recording the movement of work books?
  • Corrections in the work record book

The meaning and significance of keeping a log of the movement of shopping malls

The transfer of employment as a result of employment should give the employee a guarantee that this important document will indeed be preserved and returned in proper form after his dismissal.

Such a guarantee turned out to be especially necessary in the context of mass unrest occurring with the books of workers employed by individual entrepreneurs. The lack of responsibility for other people's documents has shown that their proper storage and maintenance sets the lowest bar, and is often completely canceled.

As a result, the information that is most valuable to the owner of the TC is lost irretrievably. The courts are forced to overload themselves, minding other than their own business and fulfilling the employer’s responsibility for a document accepted by him, but lost or damaged.

In order to avoid unpleasant precedents regarding the handling of work books, employers are required to account for the fact of their acceptance, storage and issuance. Registration and reflection of the indicated facts is carried out in a special journal.

Proper journal maintenance by all employers, including individual entrepreneurs, to whom today the most serious sanctions for violations are also applied, is supervised by the labor inspectorate.

This moment also provided significant relief to the plight of those workers who found themselves in a difficult situation and were forced to restore their seniority in all organizations and enterprises where they worked. Extracts from the accounting book can become full confirmation that the employee actually worked in this organization.

The accounting journal allows you to reflect the presence of the location of the TC at the corresponding stage of a person’s work activity. Because of this, the journal will also be very useful to the employer, since registering the issue of a work permit completely relieves him of responsibility for someone else’s document. It also confirms the fact of its issuance.

How to fill out a book for recording the movement of work books and inserts in them - read here.

How to fill out the journal

A unified sample of a labor record book can be downloaded at the end of this article, and its sample is enshrined in Decree No. 69 dated October 10, 2003. The Ministry of Labor in this instructional material provides the procedure for preparing an accounting journal.

The pages of a standard sample labor record book contain 13 columns:

PropsHow to fill out
Column No. 1Designed for affixing serial numbering. Here the numbers are recorded in chronological order. The data is reflected according to the work books available in the company’s storage and the blank inserts for them.
Columns 2-4 of the labor record bookDesignated to indicate the date of receipt of the next personnel form to the employer (the date entered must coincide with the moment of hiring for the position or the day the new job was opened)
Column No. 5Indicate your full name. owner of labor
Box 6Record the series and number of registered forms
Column 7 of the labor record bookContains a set of information about the position held by the owner of the labor
Column 8Indicates the structural unit in which the employee is employed
Column 9Reveals the details of the order to hire a person for a vacant position
Column 10The personnel inspector confirms with his signature the fact of acceptance of documents for safekeeping
Box 11Designates labor record book data associated with the monetary compensation received by the employer for the cost of a blank labor form from an employed employee without official work experience
Latest columnsDesignated for recording information about the movement of documentation of dismissed workers: here they enter the date of return of the form to its owner, and put the employee’s signature certifying the fact that the work book was issued to him.

Rules for filling out the work book movement books

The maintenance of the journal is regulated by the rules approved by Decree of the Government of Russia on April 16, 2003 No. 225. In Chapter 6, they reflect the need for maintaining and accounting for labor codes in the “Journal (book) of accounting for the movement of work books and inserts in them.” This requirement of the Rules is confirmed by the new edition of the Decree of the Government of the Russian Federation dated March 1, 2008 No. 132.

These documents state that entries in the Book are made when operating a work book in the following cases:

  • employment of a person;
  • his dismissal;
  • TK establishments on the form.

To a certain extent, the entries made in the journal duplicate the basic information entered in the Labor Code. Also, many of the rules applicable to maintaining books and inserts are included in the rules for maintaining a journal.

All records are kept accurately, carefully and carefully verified, and must also be fully based on documentary sources. Records must also fully comply with the wording of the employment contract and other documents.

Responsibility for maintaining the log rests with the employer . He, in turn, has the opportunity to partially delegate it to a person authorized to maintain the TC.

A blank form of the TC traffic register can be purchased in specialized stores. In addition, regulatory rules do not prohibit the production of Books to order or self-production.

The main thing is that it be prepared accordingly, using a special, simple technology.

Account entries are made with a simple ballpoint pen. Acceptable colors: blue, purple, black . Ink can be used as long as it is used carefully.

Instructions for making entries

If you are new to HR, you need to find a record book and, based on the entries made earlier, continue to maintain it. Keep in mind that no innovations or changes were made to the algorithm for entering information, even if the last entry made was made quite a long time ago.

It is no coincidence that the book has a hard cover and many sheets. It is designed to be used for many years. After its completion, it will be kept in the archive for a long time.

If you are a newly opened entrepreneur, you definitely need to start this book and make registration entries in it, starting with the first work record you received. If you currently have only one labor record - yours, this does not relieve you of responsibility for accounting for labor records.

The new journal form should be:

  • numbered;
  • sealed;
  • stitched

Title page

Only after this can you begin to fill out the title page. Do not confuse it with the title page of the work itself. It must contain information about the enterprise. Enter the name according to how it is defined in its title documents at the time of filling out the journal.

If you are an individual entrepreneur, enter your form of ownership, and then your last name, first name and patronymic. The information must match the registration and passport data.

The next simple point in filling out the title page is the shelf life . However, some people doubt it. After all, a HR specialist or employer cannot knowingly calculate the number of employees and their labor who will be included in the accounting book.

However, if we assume that the document upon completion should continue to be stored in the archive, then the situation will become more clear. So, in accordance with the Rules, add exactly 75 years to the initial date of filling out the title page of the journal and enter this dated period in the journal.

For example, storage date: 10/15/2015-10/15/90 . If you are an individual entrepreneur and you have a relatively small influx of workers and labor movement, you can limit yourself to fifty years of storage. In this case, the entry will look approximately as follows: 10/15/2015-10/15/75.


After filling out the title page, you need to open the spread intended for making entries and make the first entry. Please note that each labor is taken into account in sufficient detail. Information about it is entered in column 13, which is contained in the journal’s accounting forms. Entries are made as follows:

  1. The first column contains serial numbers.
  2. Columns 2-4 are intended for entering the date of registration of the TC accounting. Please note that this may not coincide with the date of employment, but cannot be made later than 5 working days.
  3. In the next column, enter the last name, first name and patronymic of the person employed, in accordance with the passport data and without allowing abbreviations. If the information in the book and in the passport differs, you need to correct the last name. Make corrections in the book according to all the rules, based on your passport.
  4. In column 6, indicate the employee’s specialty. Focus on the specialty for which he is applying for a job with you.
  5. In column 8, indicate the name of your company.
  6. The order of appointment to work is entered in column 9. It must completely coincide with the labor information.
  7. Please sign the next column
  8. Column 11 is required for those who used a blank issued form . If the work record is opened for the first time, the cost of the form paid by the employee is entered in this column. If he got a job with his book, a dash is placed.
  9. The last two columns are filled in upon dismissal and issuance of a work permit. While the employee is working, they remain free, without records.

Making entries at first glance is a fundamentally simple matter. However, the last two columns cause disagreement among many personnel officers. The main issue is the signature of the employee who resigned or was dismissed due to a penalty, if he did not personally receive a work permit. In this case, there are the following options for disposing of it:

  • send to archive;
  • send by mail;
  • transfer by proxy.

In each case, the employee does not receive it in his hands. Some personnel officers sign this column themselves or let the person receiving the TC as an intermediary sign. However, this is a violation, since Rules (225) notify that the dismissed employee signs for receiving the work permit in person.

If this is not possible , make a note that the work document was issued by proxy, sent or transferred for storage to the archive. Place supporting documents in the personal file of the dismissed person.

Blank form. How to sign a book for recording the movement of work records - a sample.

What is recorded in the accounting book

The journal should reflect the following information about the movements of work books:

  • The fact that they were received from a new employee.
  • If an employee who has not previously been employed anywhere is hired, the fact of registration of a new work book is recorded.
  • Creation and issuance of a duplicate book if the previous one is seriously damaged or lost.
  • Issuance of a book in the hands of an employee upon dismissal or to his relatives upon his death.
  • If the book runs out of all the pages where entries about its movement are made, a note is made in the journal about the filling of the insert.

The journal is drawn up in a standard form. It was approved in the RF PP No. 132 (dated 03/01/2008) and in the RF PP No. 257 (dated 03/25/2013). The accounting journal contains 13 columns. All of them are filled out by the responsible person during basic legal manipulations with work books:

Column numberExplanation
Box 1In column 1 the serial number of the book and insert in the magazine is entered.
Columns 2 – 4In columns 2 – 4 indicate the date of hiring, the date of receipt of the work book from the new employee. If the book was first issued to him at this place of work, then the date of registration. It is imperative to take into account that all dates are indicated in numbers. Writing the same months in letters is not acceptable.
Box 5Column 5 records the full name of the owner of the book. The data must be entered completely. You can't just put initials.
Box 6In column 6, enter the details of the work book and insert (series and number).
Column 7In column 7 you need to reflect the name of the position for which a new employee is being hired in the structure. When writing it, you should be guided by the staffing table. The entries in these two documents must match.
Column 8Column 8 indicates the name of the structural department of the enterprise where the new employee is directly employed.
Column 9Column 9 contains the details of the Order of the head of the enterprise on the enrollment of a new employee on the staff.
Box 11Column 11 must be filled out when this enterprise is the first place of work. In this case, the document includes the amount of money that the employer deducts from the employee’s earnings as the cost of the work book form.
Columns 12-13Columns 12 – 13 must be completed if the employee decides to terminate the employment contract or is fired for other reasons. They indicate the date of return of the work book to its rightful owner. And the latter puts his signature as proof of receipt of the book.

These entries are simple. An employee without high qualifications can also be appointed as the person responsible for maintaining the journal.

If an erroneous entry was made in the journal that needs to be corrected, this can be done in the following way:

  • At the end of the erroneous entry, a note is placed indicating the need to consider it invalid, indicating the serial number.
  • Next, a reliable entry is made.

GUARANTEE:

See this form in the MS-Excel editor and a sample of how to fill it out

Appendix No. 3 to the resolution of the Ministry of Labor of the Russian Federation of October 10, 2003 No. 69

Form of a book for recording the movement of work books and inserts in them

Date of hiring, completion of the work book or insert in it

Last name, first name and patronymic of the owner of the work book

Series and number of the work book or its insert

Position, profession, specialty of the employee who handed in the work book or for whom the work book or insert in it was filled out

Name of the place of work (indicating the structural unit) where the employee was hired

Date and number of the order (instruction) or other decision of the employer on the basis of which the employee was hired

Receipt of the responsible person who accepted or filled out the work book

Received for completed work books or inserts in them (rub.)

Date of issue of the work book upon dismissal (termination of the employment contract)

Receipt from the employee for receipt of the work book

Making corrections

The next ambiguous precedent, reflecting the nuances of the intricacies of personnel production, is the introduction of corrections. Bearing in mind that the journal, like the TC, refers to documents of increased reporting, in no case allow yourself to:

  • cross out and correct a letter in the text;
  • use an eraser;
  • use a stroke or similar means.


If you accidentally made a mistake or typo, even in the most minor cases, the entry must be corrected in accordance with the accepted standards. In this case, you must develop standards for correcting errors in the journal yourself, based on your own convenience, and approve them by local legislative document.

That is, draw up an order in which you approve the method for correcting errors . Based on the order, make a kind of memo, which you have certified by the head of the enterprise and include in the nomenclature documents of personnel records management. You will use it later to make corrections.

Only two options can be legal, one of which you can choose to use:

  1. An erroneous entry is crossed out with a thin, neat line. Below is a reliable entry and the wording is given: “Believe the corrected.” Next to it is the signature of the person who made the mistake and the transcript of the signature (last name and initials). Please also include your position and the date the error was corrected.
  2. If you made a mistake in the entry, then put the following serial number and add the wording: “The entry with the number (specify what) is considered invalid.” Immediately make the appropriate entry under the current serial number.

It is important that the document as a whole gives the impression of a document, in which the absence of errors and their corrections plays an important role.

Therefore, if you made a mistake when filling out the title page or the first entry made in the journal, you will have to take on the responsibility and expense of replacing the form.

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