Personnel records and personnel documentation in a small enterprise

Personnel records according to a simplified scheme

For example, a certain employer took advantage of the legal right to switch to maintaining personnel records according to a simplified scheme. He provides a workplace to his first employee. In this situation, it is necessary to properly comply with the relevant formalities, which requires the employer to carry out the following actions:

• drawing up and signing by both parties of an agreement regulating labor relations;
• execution of an order (instruction) on the employment of a specific employee at the enterprise;
• entering the necessary information (data) into the work book belonging to the hired employee;
• filling out the personal card of a subject officially enrolled in the organization’s staff.

All of these points listed above should be considered in more detail, since a detailed study of them will allow us to better understand how exactly personnel records have been simplified since 2021 for business entities classified as micro-enterprises and individual entrepreneurs. Managers and administrative employees of relevant commercial organizations who are directly responsible for office work in the personnel field should be well versed in how to hire and fire an employee under the simplified scheme permitted by the state.

How micro-enterprises have simplified personnel records

To apply simplified personnel records, a microenterprise must be included in the unified register of small and medium-sized businesses. If it loses its status and is excluded from the register, a micro-enterprise must, within four months, complete all personnel documents that it refused to maintain while in the status of a micro-enterprise.

This is a government-approved template that must be filled out, printed in duplicate and signed by the employee. GOST 12.0.004-2015, paste it into a blank text document, title it all “Introductory briefing program”, print it out, sign it and put a stamp, if any.

When employees are hired, the relevant documents must be completed. In 2021, these do not necessarily have to be correctly completed work books. They can be replaced by an employment contract.

Resident status for the purposes of currency legislation is defined in 173-FZ, Article 1, paragraph 1, subparagraph 6.

Starting from January 1, 2021, thanks to the new law, all of them have the right to simplifications in the field of maintaining cadastral documentation. These include rules on internal labor procedures, provisions on remuneration for work, work schedules or the calculation of bonuses.

Thank you, Alexander, for the detailed instructions! I went to the Federal Tax Service website and made sure that our company was included in the register as a micro-enterprise.

Federal Law No. 348-FZ, adopted on July 3, 2021, gave microenterprises special opportunities. These include individual entrepreneurs and small businesses.

In addition, full-time employees go on paid leave and sick leave, go on January and May holidays, and receive a salary. Often hiring a contractor - an organization or an individual entrepreneur - is more profitable than becoming an employer. An agency can develop a website, an individual entrepreneur can run a blog, and a cleaning service can wash the floors in the office.

If the deadline for submitting reports is violated, the resident’s guilt will be established based on...

Who in the Russian Federation can use the simplified procedure for personnel accounting

It should be immediately noted that a simplified accounting and paperwork scheme for working with personnel is available to any business entity that legally belongs to the category of micro-enterprises. In the jurisdiction of the Russian Federation, microenterprises are considered to be small commercial structures (organizations, enterprises), as well as individuals officially registered as individual entrepreneurs.

The Tax Administration (FTS) is authorized to maintain a special register containing information about representatives of small and medium-sized businesses in the Russian Federation. This register contains legal entities (LLC) and individual entrepreneurs (IP) that meet the following requirements:

1. the amount of annual revenue does not exceed 120 (one hundred and twenty) million rubles; staffing – no more than 15 people;
2. state participation share – maximum 25%.

If a business entity is included in this register, it has the right to switch to a simplified procedure for personnel records.

To switch to a simplified system of personnel records management and accounting, an authorized official of an organization present in the above-mentioned register of small businesses should issue an order (instruction) that the enterprise (individual entrepreneur) from a certain date refuses to use previously used documentation in the field of personnel management . It is necessary to clearly indicate that the personnel regulations (regulations) previously in force at the enterprise now lose their legal force. After this, you can limit yourself to concluding standard employment contracts with hired employees.

If a business entity officially registered and began operations after 01/01/2017, it will only be enough for him to issue an order to switch to a simplified procedure for managing personnel, and in this case there is no need to mention regulations that are no longer legally valid.

Categories

You will learn:

• What nuances of drawing up local regulations and employment contracts has the legislator established for micro-enterprises?
• How these employers can lose the right to simplified personnel document flow
• What benefits do small businesses have under administrative sanctions?

HR DOCUMENT FLOW IN MICROENTERPRISES

07/03/2016 The President of Russia signed Federal Law No. 348-FZ “On amendments to the Labor Code of the Russian Federation regarding the specifics of regulating the labor of persons working for employers - small businesses that are classified as micro-enterprises”[1] (hereinafter referred to as Federal Law No. 348-FZ).

Now a new chapter 48.1 has appeared in the Labor Code of the Russian Federation (or, rather, a small chapter consisting of only two articles - 309.1 and 309.2). However, this small chapter changes a lot for microenterprises (hereinafter referred to as microenterprises), greatly simplifying their personnel records management and personnel document flow.

Initially, it was proposed to simplify personnel document flow for both small and small enterprises. But in the end, a decision was made for small enterprises to leave everything as is, but in small enterprises, which employ no more than 15 people (and often less, and sometimes there is only one director or a director and an accountant), now there will be much less personnel documents , but the form and content of the employment contract will become significantly more complicated.

What has changed for micro-enterprises?

Article 309.1 of Federal Law No. 348-FZ establishes general provisions according to which:

• regulation of labor relations and other directly related relations in small enterprises is carried out taking into account the specifics established by Chapter 48.1 of the Labor Code of the Russian Federation;
• if the employer ceases to be an SE, information about this is entered into the unified register of small and medium-sized businesses (hereinafter referred to as the register);
• such an employer is given four months from the date of making the relevant changes to the register to switch to the standard procedure for maintaining personnel document flow.

Article 309.2 gives SE employers the right (but does not oblige them!) to completely or partially refuse to adopt local regulations (hereinafter referred to as LNA) containing labor law norms (internal labor regulations, regulations on remuneration, regulations on bonuses, shift schedules) and etc.).

If they decide to exercise this right, then instead of accepting the LNA, they will have to include in employment contracts with employees conditions regulating issues that, in accordance with labor legislation, should be regulated by the LNA.

Moreover, employment contracts in this case will have to be concluded in a standard form, which will be approved by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations.

Of course, if there are really only 1-2-3 employees in an MP, then it is easier to make employment contracts according to a standard form.

If the employer-MP has all 15 (and even 10-12) employees, it is much more convenient to establish for them standards of work and behavior during working hours in a normative, rather than contractual way, individually within the framework of their powers granted by the Labor Code of the Russian Federation, approving the corresponding LNA, and, as necessary, also unilaterally making changes to these LNA.

Chapter 48.1 of the Labor Code of the Russian Federation will come into force 180 days after the official publication of Federal Law No. 348-FZ.

ADMINISTRATIVE WARNINGS FOR SMALL BUSINESSES

Federal Law No. 316-FZ of July 3, 2016 “On Amendments to the Code of the Russian Federation on Administrative Offences” [2] ® (hereinafter referred to as Federal Law No. 316-FZ) established the possibility of mitigating in certain cases administrative penalties for small businesses by replacing administrative fines and administrative warnings.

New Part 3 Art. 1.4 of the Code of Administrative Offenses of the Russian Federation establishes special conditions for the application of administrative liability measures for the commission of administrative offenses for:

• legal entities that are small and medium-sized businesses;
• managers and other employees of these legal entities who have committed administrative offenses in connection with the performance of organizational, administrative or administrative functions (hereinafter referred to as officials[3]);
• individual entrepreneurs who are small and medium-sized businesses.

These special conditions are disclosed - also in the new - Part 3 of Art. 3.4 of the Code of Administrative Offenses of the Russian Federation, according to which administrative punishment in the form of a warning can now be applied not only when it is provided for in the form of a sanction[4] of the corresponding article of the Code of Administrative Offenses of the Russian Federation (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation, Code), but also in cases where An article of the Code itself or the law of a constituent entity of the Russian Federation on administrative offenses[5] provides not for a warning, but for a fine. From now on, administrative punishment in the form of an administrative fine can be replaced by a warning - both directly to legal entities and individual entrepreneurs who are small and medium-sized businesses, and to their officials. The following link follows: “in accordance with Article 4.1.1 of this Code.”

So what do we have in Art. 4.1.1 Code of Administrative Offenses of the Russian Federation? It was also introduced by Federal Law No. 316-FZ:

Extraction

from the Code of the Russian Federation on Administrative Offenses

Article 4.1.1. Replacement of administrative punishment in the form of an administrative fine with a warning

1. Those who are small and medium-sized businesses, persons engaged in business activities without forming a legal entity, and legal entities, as well as their employees, for the first time committed an administrative offense identified during the implementation of state control (supervision), municipal control, in cases where the appointment administrative punishment in the form of a warning is not provided for by the corresponding article of Section II of this Code or the law of a constituent entity of the Russian Federation on administrative offenses, administrative punishment in the form of an administrative fine is subject to replacement with a warning in the presence of circumstances provided for in Part 2 of Article 3.4 of this Code, with the exception of cases provided for in Part 2 of this article.

2. Administrative punishment in the form of an administrative fine cannot be replaced by a warning in the event of an administrative offense provided for in Articles 14.31–14.33, 19.3, 19.5, 19.5.1, 19.6, 19.8–19.8.2, 19.23, parts 2 and 3 of Article 19.27, Articles 19.28, 19.29, 19.30, 19.33 of this Code.

3. If an administrative penalty in the form of an administrative fine is replaced by a warning, the additional administrative penalty provided for by the relevant article of Section II of this Code or the law of a constituent entity of the Russian Federation on administrative offenses is not applied.

It is very pleasant to read part 1 of this article, which clarifies that if they replaced the fine with a warning not provided for in the sanction of the article of the Code of Administrative Offenses of the Russian Federation, then they replaced everything: both the main punishment (fine) and additional (additional punishments are included in Article 3.3 of the Code of Administrative Offenses of the Russian Federation, for example, confiscation of the instrument or subject of an administrative offense; deprivation of a special right in the form of the right to drive a vehicle of the appropriate type; administrative expulsion from the Russian Federation of a foreign citizen or stateless person; administrative ban on visiting the venues of official sports competitions on the days of their holding).

As we can see, replacing a fine with a warning is possible only if a set of four conditions is present:

1. If a person (legal or individual) commits an offense for the first time (Part 1 of Article 4.1.1 of the Code of Administrative Offenses of the Russian Federation).
2. In the absence of causing harm or a threat of harm to the life and health of people, objects of flora and fauna, the environment, cultural heritage sites (historical and cultural monuments) of the peoples of the Russian Federation, state security, threats of emergency situations of a natural and man-made nature (Part 1 Article 4.1.1, Part 2, Article 3.4 of the Code of Administrative Offenses of the Russian Federation);
3. In the absence of property damage (part 1 of article 4.1.1, part 2 of article 3.4 of the Code of Administrative Offenses of the Russian Federation);
4. In addition to the offenses provided for in the articles listed in Part 2 of Art. 4.1.1 Code of Administrative Offenses of the Russian Federation. In particular[6]:

Article 19.3 of the Code of Administrative Offenses of the Russian Federation “Disobedience to a lawful order of a police officer, military personnel, an employee of the federal security service, an employee of state security agencies, an employee of bodies exercising federal state control (supervision) in the field of migration , or an employee of a body or institution of the penal system”[7 ];

• Article 19.5 of the Code of Administrative Offenses of the Russian Federation “Failure to comply on time with a legal order (resolution, presentation, decision) of the body (official) exercising state supervision (control), municipal control”;
• Article 19.6 of the Code of Administrative Offenses of the Russian Federation “Failure to take measures to eliminate the causes and conditions that contributed to the commission of an administrative offense”;
• Article 19.23 of the Code of Administrative Offenses of the Russian Federation “Forgery of documents, stamps, seals or forms, their use, transfer or sale”;
• part 2 art. 19.27 of the Code of Administrative Offenses of the Russian Federation: submission of knowingly false information about a foreign citizen or a stateless person or false documents by the receiving party when carrying out migration registration;
• Article 19.28 of the Code of Administrative Offenses of the Russian Federation “Illegal remuneration on behalf of a legal entity”;
• Article 19.29 of the Code of Administrative Offenses of the Russian Federation “Illegal involvement in labor activities or in the performance of work or provision of services of a state or municipal employee or a former state or municipal employee”[8].

NOTE

We emphasize that a warning , like a fine, is an administrative penalty . Therefore, if an employer or official receives a warning, they are considered to have an administrative penalty . Accordingly, if they commit a new administrative offense, then the punishment for it will be the same as for a repeated one - more severe than for one committed for the first time.

Let's take hch as an example. 1 and 4 tbsp. 5.27 Code of Administrative Offenses of the Russian Federation[9] (“Violation of labor legislation and other regulatory legal acts containing labor law norms”):

Extraction

from the Code of the Russian Federation on Administrative Offenses

1. Violation of labor legislation and other regulatory legal acts containing labor law norms, unless otherwise provided by parts 2 and 3 of this article and article 5.27.1 of this Code, -

entails a warning or the imposition of an administrative fine on officials in the amount of one thousand to five thousand [10] rubles; for persons carrying out entrepreneurial activities without forming a legal entity - from one thousand to five thousand rubles; for legal entities - from thirty thousand to fifty thousand rubles.

[…]

4. Commitment of an administrative offense provided for by part 1 of this article by a person previously subjected to administrative punishment for a similar administrative offense -

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles or disqualification for a period of one to three years; for persons carrying out entrepreneurial activities without forming a legal entity - from ten thousand to twenty thousand rubles; for legal entities - from fifty thousand to seventy thousand rubles .

[…]

And parts 1 and 5 of Art. 5.27.1 Code of Administrative Offenses of the Russian Federation (“Violation of state regulatory requirements for labor protection contained in federal laws and other regulatory legal acts of the Russian Federation”):

Extraction

from the Code of the Russian Federation on Administrative Offenses

1. Violation of state regulatory requirements for labor protection contained in federal laws and other regulatory legal acts of the Russian Federation, with the exception of cases provided for in parts 2–4 of this article, -

entails a warning or the imposition of an administrative fine on officials in the amount of two thousand to five thousand rubles; for persons carrying out entrepreneurial activities without forming a legal entity - from two thousand to five thousand rubles; for legal entities - from fifty thousand to eighty thousand rubles.

[…]

5. Commitment of administrative offenses provided for in parts 1–4 of this article by a person previously subjected to administrative punishment for a similar administrative offense -

shall entail the imposition of an administrative fine on officials in the amount of thirty thousand to forty thousand rubles or disqualification for a period of one to three years ; for persons carrying out entrepreneurial activities without forming a legal entity - from thirty thousand to forty thousand rubles or administrative suspension of activities for a period of up to ninety days; for legal entities - from one hundred thousand to two hundred thousand rubles or administrative suspension of activities for a period of up to ninety days .

[…]

[1] Published on the Official Internet portal of legal information https://www.pravo.gov.ru 07/04/2016.

[2] Came into force on July 4, 2016 (published on the Official Internet Portal of Legal Information https://www.pravo.gov.ru on July 4, 2016).

[3] The Code of Administrative Offenses of the Russian Federation further refers to them as “employees,” however, employees who are not officials do not perform organizational, managerial or administrative functions and, accordingly, do not bear administrative responsibility. Therefore, we have preferred to use the term “officials” here.

[4] Articles (parts of articles) of codes such as administrative and criminal consist of dispositions and sanctions . The disposition contains the name or description of the offense (crime); the sanction establishes the type and amount of punishment.

[5] For example, Moscow City Law No. 45 of November 21, 2007 “Moscow City Code on Administrative Offences” (as amended on May 25, 2016).

[6] We selected only those that, in one way or another, may have at least some relation to the personnel service.

[7] Federal Law of July 3, 2016 N 305-FZ “On amendments to certain legislative acts of the Russian Federation in connection with the improvement of public administration in the field of control over the circulation of narcotic drugs, psychotropic substances and their precursors and in the field of migration” (entered into force effective 04.07.2016) from Art. 19.3 of the Code of Administrative Offenses excludes mention of employees of the authorities for control of the circulation of narcotic drugs and psychotropic substances.

[8] See art. 64.1 Labor Code of the Russian Federation.

[9] After 90 days after the official publication of the Federal Law of July 3, 2016 No. 272-FZ “On Amendments to Certain Legislative Acts of the Russian Federation on the Issues of Increasing the Responsibility of Employers for Violations of the Legislation Regarding Remuneration” (October 3, 2016 ) Article 5.27 will be presented in a new wording.

[10] Here and further in the extract it is emphasized by the author.

Drawing up an order (instruction) for employment

The publication by the employer of an order (instruction) on the employment of a specific employee is considered a necessary act that legally records the fact that an individual has been hired from a certain date. This document is the basis for paying the employee the agreed salary, and is also mentioned when entering the necessary information about hiring into his work book.

The main details of the order (instruction) on the employment of an employee by the employer:

1. name of the employer (organization, individual entrepreneur);
2. date of preparation and registration number of the document;
3. the period of employment, limited by the date of hiring and the date of the intended departure of the employee;
4. Full name of the employee being registered;
5. name of the unit;
6. position of the hired employee;
7. conditions of employment, nature of work;
8. the amount of the agreed rate (salary);
9. the amount of the stipulated allowance;
10. the duration of the probationary period (maximum 3 months) provided for in the contract;
11. the basis for issuing this order (link to the employment contract);
12. signature of the manager (with transcript);
13. signature of the employee confirming familiarization with this order.

Benefits for small businesses: what you can count on

According to Decree of the Government of the Russian Federation dated August 19, 2021 No. 819, from January 1, 2021, the annual volume of direct purchases of state-owned companies from SMEs will increase to 15%. Although the SME development strategy until 2030, adopted in June, implies a gradual increase in the quota to 25% from 2021.

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It is better to clarify the conditions and procedure for receiving a subsidy on the regional websites of administrations, centers for development and support of entrepreneurship and other government agencies related to entrepreneurship problems. For example, on the website of the Department of Science, Industrial Policy and Entrepreneurship of the city of Moscow you can find information on subsidies for both beginning entrepreneurs (from the moment of registration of a legal entity, individual entrepreneur - no more than two years) and for more experienced businessmen.

Entering information about employment into the work book

The work book of an individual is a kind of dossier containing detailed information about all the facts related to his employment:

• acceptance (registration) for work in a certain position, transfer to another position or to another division of the organization;
• dismissal (downsizing);
• other circumstances, events.

Each entry made by the employer in the work book must be substantiated by a reference to the relevant document (order, regulation, legal act) indicating its name, number and date.

Information about employment must be entered by the employer into the work book if the employee worked more than 5 (five) days at the main place of employment under an employment contract.

Micro-enterprises will be able to refuse local regulations

An organization or individual entrepreneur that is a micro-enterprise may completely or partially refuse to adopt local regulations (LNA) containing labor law standards. At the same time, issues that would be regulated by these acts should be included in the employment contract with the employee (Article 309.2 of the Labor Code of the Russian Federation). Note that partial or complete refusal of a microenterprise from local acts is voluntary. Therefore, if the employer has the status of a micro-enterprise, after the commented law comes into force, he is not obliged to cancel already approved local regulations and make changes to employment contracts.

The list of LNAs that can be refused is open. The new article 309.2 of the Labor Code of the Russian Federation mentions only a few - internal labor regulations, regulations on remuneration, regulations on bonuses, and shift schedules.

At the same time, the employer, in the course of its activities, issues a number of documents that regulate labor relations, but they can only be classified as LNA conditionally: orders, vacation schedules, staffing schedules, etc. Such documents are considered personnel documents, their execution is mandatory for any employer ( according to the provisions of the Labor Code of the Russian Federation). At the same time, the labor legislation does not clearly indicate which documents relate to personnel and which documents relate to LNA. Therefore, it is not entirely clear whether the employer, along with the documents listed in Article 309.2 of the Labor Code of the Russian Federation, can refuse, for example, from issuing orders.

In our opinion, in order to avoid claims from controllers, it is better for a micro-enterprise to refuse only those LNAs that are directly specified in Article 309.2 of the Labor Code of the Russian Federation. It makes sense for such an employer to continue to issue personnel orders and approve the vacation schedule, which are provided for by the Labor Code of the Russian Federation.

Filling out a personal card for an employed employee

The personal card of an employed person is filled out by the employer and contains detailed information about the employment of a specific employee in a specific organization:

1. General information about the employed employee.
2. Data on military registration.
3. Information about the hiring of an individual and his movements among positions and structural units within the organization.
4. Employee certification.
5. Advanced training (PC).
6. Professional retraining (PP).
7. Promotions, awards, rewards, honorary titles.
8. Vacations.
9. Social benefits, subsidies, subsidies from the state that the employee has the right to apply for.
10. Additional (other) information.

The dismissal (departure) of an employee is accompanied by the closure of his personal card, which is certified by the employer’s signature indicating the position, as well as the signature of the employee who agreed with all the information previously entered into the card.

Personnel Accounting in a Small Enterprise 2021

This includes various instructions, regulations, related acts and orders. Staffing schedule. Personal cards for employees in form T Vacation schedule. Labor agreements with their annexes. Directives and orders, as well as documents that support them, such as memos, acts, etc. We draw up documents from scratch In order to correctly start drawing up personnel documentation at an enterprise from scratch, you must complete the following steps: Stock up on the necessary literature, as well as reference books materials that will greatly simplify the preparation of some personnel documents.

Documentation of administrative nature. This may include orders for personnel and other instructions. Various documentation related to accounting and registration, for example, a log of orders for personnel. Documentation containing informative and accounting information, for example, a time sheet. Internal labor regulations Art.

What are the consequences of non-compliance with the rules of personnel document flow?

Ignoring the requirements of the Labor Code of the Russian Federation regarding the rules of personnel document flow is fraught for legal entities with the application of administrative sanctions. The absence of documents from the mandatory list of papers that the employer must complete entails the threat of financial penalties.

Thus, according to Article 5.27 of the Code of Administrative Offenses of the Russian Federation, a legal entity will be forced to pay a fine in the amount of 30 to 50 thousand rubles for an identified violation in the execution of a document, or its absence. If the precedent is recorded again, the fine will increase significantly, and its range will be from 50 to 70 thousand rubles.

Regulatory provisions declare a specific list of securities that an organization must have based on its status and form of ownership. Responsibility for the safety of personnel documentation lies with the authorized inspectors of the organization, or with the manager himself due to the lack of a personnel department in the company. Failure to comply with personnel document flow requirements is associated with the threat of sanctions against such an organization.

What's new in HR in 2021

But, as follows from the explanations of Rostrud, vacation during the period chosen by the employee can only be granted in full. If an employee wants to use it in parts, he will be able to choose a convenient time for only one part of the vacation.

• within two weeks, notify military registration and enlistment offices of all cases of identification of workers of conscription age who have not served in the army and are not registered with the military, but are required to be on it;
• draw up directions for registration with the military registration and enlistment office and hand them over to employees evading military duty.

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Form of a standard employment contract

But in order to simplify their personnel records, they must conclude employment contracts with their employees according to a standard form. It was approved by Decree of the Government of the Russian Federation of August 27, 2016 N 858.

You can download the form of a standard employment contract.

Who are microenterprises? This can be a commercial organization and individual entrepreneurs, the average number of employees of which for the previous calendar year is up to 15 people. And the maximum revenue value is 120 million rubles.