Work books: how to properly maintain and store them? General rules for the organization

Order

The procedure for maintaining and storing work books falls on the responsible persons. The work book is the responsibility of the employer, who is obliged to keep work books for employees who have worked in the organization for more than five days, if the work in this organization is the main one for the employee.

After registering the employee in the relevant position, the employer fills out the Labor Code, entering into it the basic information:

• 
  date of hire;

• job title;
• name of company;
• corresponding order.

This tradition of conducting labor records developed at the dawn of the formation of the Soviet state, without losing its relevance to this day.

Work books are kept for all employees working in the institution, if the work is official.

The adopted Labor Code of the Russian Federation carried out the transition of the right to use Soviet documents in the new conditions of statehood, gradually and step by step modernizing the registration of workers and their migration within the Russian Federation.

Legal policy in the field of labor is aimed at the most painless adaptation of outdated traditions to new conditions and requirements.

Currently, workers of three generations coexist in one segment of labor history. This is marked by the presence of a single regulatory space, which takes into account the following types of labor codes:

• 2004 release;
• 1973 release;
• 1938 release.

At the same time, the documents are unified regardless of the source of origin, which may rightfully be another state that was previously part of the Union as a union republic.

According to existing standards, entries made in information about work before the collapse of the union and the introduction of the Labor Code of the Russian Federation are relevant both for determining the qualifications of an employee and his professional experience, and for taking into account work experience.

Why is it necessary to guarantee the safety of work records?

Until 2002, work books were the only documents that could confirm an employee’s work experience. Now the situation has changed and the length of service for calculating a pension can be confirmed in alternative ways. In particular, the Pension Fund receives this information from reports submitted by employers.

The work book for each employee is created once and must be regularly renewed when it is completely filled out using inserts. The companies in which the citizen was employed may cease to operate and be liquidated, and all their documentation on employees may be lost.

From the work record book, a new employer can obtain information about the employee’s career path and the reasons for his dismissal from previous jobs.

This is largely why separate provisions of labor legislation are devoted to the storage of work records.

Responsible persons

Work books in an organization (enterprise) are maintained by a special department responsible for personnel work or an authorized person.
Large enterprises must have a personnel department . Several specialists in charge of personnel records are divided into areas of responsibility.

In particular:

• in sectors of nomenclature office work, where a specialist is responsible for conducting certain operations;
• by departments assigned to the responsible specialist.

In medium and small organizations with less than 100 employees , such a department may not exist. The execution of work is delegated to one of the administrative or other authorized employees:

• upon release from other types of work;
• without one.

Organizations with fewer than 30 employees may not have an exempt HR specialist. Usually, work with labor records is assigned to the secretary and clerk, and in his absence, the head of the organization assumes responsibility. Often, personnel work is carried out by accounting employees.

Proper storage procedure

The main rule of storage is the procedure for monitoring the safety of personnel documents.

Work books, according to the general provision established by the Labor Code in Article 66, must be kept by the employer throughout the person’s working life. On the day of dismissal, the employer or person in charge hands it over, against signature.

It is issued to an employee accepted under the main employment contract no later than 5 working days, guided by part 4 of article 66 of the Labor Code of the Russian Federation .

Filling out the Labor Code is carried out based on the legal basis of the Labor Code, using standard filling wording, in accordance with the established regulations. The entries must be in perfect appearance and made without blots or corrections.

After filling out the information about hiring, the documents are registered in the corresponding accounting journals. After registration, the documentation is placed in the designated areas.

Organization of storage space

Where should workers' work books be kept and how should work books be stored?

The conditions for storing work books are regulated by Decree of the Government of the Russian Federation of April 16, 2003 N 225 “On work books” .

It determines that this document belongs to the status of documentation subject to the strictest accounting and control. For this reason, the storage location must be provided with appropriate maximum protection .

Almost every employer understands that the absence of direct instructions does not negate the reinsurance of storing work records in a safe or fireproof cabinet of special strength . In emergency situations, a report on the security measures taken will be required from him.

Storing these documents on open shelves in places of easy access is unacceptable. This information is considered personal data, and its loss is fraught with complex legal consequences.

Places for storing TC forms

Newly arrived employees are provided with a work book after being hired. It is started directly at the enterprise, on a new, clean, previously unused form.

The Labor Code form is the basis of an employee’s book, which, however, does not have the same value. Accordingly, its storage is not associated with certain conditions.

Where are blank work record forms stored? Forms can be stored in a place provided by a personnel officer or directly by the manager.

If the forms are damaged, the organization will suffer minor material damage, limited to the purchase of new copies.

However, a conscientious employee is obliged to keep them clean and not leave them in an accessible place, trying to limit them from theft.

Improper storage of forms can provoke criminal intent among morally unreliable persons. Although in many regions TC forms are freely available.

Damaged forms are written off by a special act and destroyed.

Rules for maintaining and storing work books

Updated HR Communities: hr.superjob.ru

Personnel records and personnel records management

| 24.05.2007 12:53

SuperJob

Approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225

RULES FOR MAINTENANCE AND STORAGE OF EMPLOYMENT RECORDS, PRODUCTION OF EMPLOYMENT RECORDS FORMS AND PROVIDING THEM TO EMPLOYERS

(as amended by Decree of the Government of the Russian Federation dated 02/06/2004 No. 51)

I. General provisions

1. These Rules establish the procedure for maintaining and storing work books, as well as the procedure for producing work book forms and providing employers with them.

2. The work book is the main document about the employee’s work activity and length of service.

3. An employer (with the exception of employers who are individuals) is obliged to keep a work book for each employee who has worked in an organization for more than five days, if the work in this organization is the main one for the employee.

An individual employer does not have the right to make entries in the work books of employees, as well as to issue work books to employees hired for the first time.

4. The work book contains information about the employee, the work he performs, transfer to another permanent job and the dismissal of the employee, as well as the grounds for termination of the employment contract and information about rewards for success in work.

5. Information about penalties is not entered into the work book, except in cases where the disciplinary sanction is dismissal.

6. Work books are kept in the state language of the Russian Federation, and on the territory of a republic within the Russian Federation that has established its own state language, registration of work books can, along with the state language of the Russian Federation, be carried out in the state language of this republic.

7. The employer is obliged, upon a written application from the employee, no later than three days from the date of its submission, to give the employee a copy of the work book or an extract from the work book certified in the prescribed manner.

II. Maintaining work records

8. The registration of a work book for an employee hired for the first time is carried out by the employer in the presence of the employee no later than a week from the date of hiring.

9. When registering the work book, the following information about the employee is entered:

a) last name, first name, patronymic, date of birth (day, month, year) - on the basis of a passport or other identity document; b) education, profession, specialty - on the basis of documents on education, qualifications or the presence of special knowledge (when applying for a job that requires special knowledge or special training).

10. All entries about the work performed, transfer to another permanent job, qualifications, dismissal, as well as awards made by the employer, are entered into the work book on the basis of the relevant order (instruction) of the employer no later than a week, and in case of dismissal - on the day of dismissal and must correspond exactly to the text of the order (instruction).

11. All entries in the work book are made without any abbreviations and have their own serial number within the appropriate section.

12. The employer is obliged to familiarize the owner with each entry made in the work book about work performed, transfer to another permanent job and dismissal against a signature in his personal card, which repeats the entry made in the work book. The form of the personal card is approved by the State Committee of the Russian Federation on Statistics.

13. The work book is filled out in the manner approved by the Ministry of Labor and Social Development of the Russian Federation.

14. Entries in the work book about the reasons for termination of the employment contract are made in strict accordance with the wording of the Labor Code of the Russian Federation or other federal law.

15. Upon termination of an employment contract on the grounds provided for in Article 77 of the Labor Code of the Russian Federation (except for cases of termination of the employment contract at the initiative of the employer and due to circumstances beyond the control of the parties (clauses 4 and 10 of this article), an entry is made in the work book about dismissal (termination of employment contract) with reference to the relevant paragraph of this article.

16. When terminating an employment contract at the initiative of the employer, an entry about dismissal (termination of the employment contract) is made in the work book with reference to the corresponding paragraph of Article 81 of the Labor Code of the Russian Federation.

17. When an employment contract is terminated due to circumstances beyond the control of the parties, an entry is made in the work book about the grounds for termination of the employment contract with reference to the relevant paragraph of Article 83 of the Labor Code of the Russian Federation.

18. When terminating an employment contract on other grounds provided for by the Labor Code of the Russian Federation or other federal laws, an entry about dismissal (termination of the employment contract) is made in the work book with reference to the relevant article, paragraph of the Labor Code of the Russian Federation or other federal law.

19. Upon termination of an employment contract with an employee who, in accordance with a court verdict, has been deprived of the right to hold certain positions or engage in certain activities and has not served his sentence, an entry is made in the work book about on what basis, for what period and what position he was deprived of. the right to occupy (what activities one is deprived of the right to engage in).

20. Information about part-time work (about dismissal from this job), at the request of the employee, is entered at the place of main work in the work book on the basis of a document confirming part-time work.

21. The following entry is also made in the work book at the place of work, indicating the relevant documents:

a) on the time of military service in accordance with the Federal Law “On Military Duty and Military Service”, as well as on the time of service in internal affairs bodies, tax police bodies, authorities for control of the circulation of narcotic drugs and psychotropic substances and customs authorities;

(as amended by Decree of the Government of the Russian Federation dated 02/06/2004 No. 51)

b) about the time of training in courses and schools for advanced training, retraining and training.

22. Relevant entries made in the work book of persons released from work (position) in connection with an illegal conviction or removed from office in connection with illegal prosecution, established respectively by an acquittal or a resolution (ruling) on ​​the termination of a criminal case in absence the events of the crime, due to the absence of corpus delicti in the act or the lack of proof of their participation in the commission of the crime, are recognized as invalid. The employer, upon a written application from the employee, issues him a duplicate work book without the entry declared invalid. A duplicate of the work book is issued to the specified persons in the manner established by these Rules.

In the work books of persons who have served correctional labor without imprisonment, an entry is made at the place of work stating that the time worked during this period is not counted towards continuous work experience. This entry is made in the work books at the end of the actual term of serving the sentence, which is established according to certificates from the internal affairs bodies.

When a convicted person is dismissed from work in the prescribed manner and he is accepted into a new place of work, the corresponding entries are made in the work book in the organization to which he was hired or sent.

23. When continuous work experience is restored in accordance with the established procedure, an entry on the restoration of continuous work experience is made in the employee’s work book at the last place of work indicating the corresponding document.

24. The following information about awards (incentives) for labor merits is entered into the work book:

a) on the awarding of state awards, including the conferment of state honorary titles, on the basis of relevant decrees and other decisions;

b) on awarding diplomas, conferring titles and awarding badges, badges, diplomas, certificates of honor by organizations;

c) on other types of incentives provided for by the legislation of the Russian Federation, as well as collective agreements, internal labor regulations of the organization, charters and regulations on discipline.

25. Entries on bonuses provided for by the remuneration system or paid on a regular basis are not entered into work books.

III. Making changes and corrections to the work book. Duplicate work book

26. Changes in records about the last name, first name, patronymic and date of birth, as well as about the education, profession and specialty of the employee are made by the employer at the last place of work on the basis of a passport, birth certificate, marriage, divorce, change of last name, first name, patronymic and other documents.

27. If an incorrect or inaccurate entry in the work book is identified, it is corrected at the place of work where the corresponding entry was made, or by the employer at the new place of work on the basis of an official document of the employer who made the error. In this case, the employer is obliged to provide the employee with the necessary assistance when applying.

28. If an organization that made an incorrect or inaccurate entry is reorganized, the correction is made by its legal successor, and in the event of liquidation of the organization, by the employer at the new place of work on the basis of the relevant document.

29. Corrected information must fully comply with the document on the basis of which it was corrected. In the event of the loss of such a document or its discrepancy with the work actually performed, correction of information about the work is carried out on the basis of other documents confirming the performance of work not specified in the work book.

Witness testimony cannot serve as a basis for correcting previously made entries, with the exception of entries in respect of which there is a court decision, as well as the cases provided for in paragraph 34 of these Rules.

30. In sections of the work book containing information about work or information about awards, crossing out inaccurate or incorrect entries is not allowed. Changing entries is made by invalidating them and making correct entries.

The same procedure is used to change the record of an employee’s dismissal (transfer to another permanent job) if the dismissal (transfer) is declared illegal.

31. A person who has lost his work book must immediately notify the employer at his last place of work. The employer issues a duplicate work book to the employee no later than 15 days from the date the employee submits the application.

32. When registering a duplicate of the work book, carried out in accordance with these Rules, the following is entered into it: a) information about the general and (or) continuous work experience of the employee before joining this organization, confirmed by relevant documents; b) information about work and rewards (incentives) that were entered into the work book at the last place of work.

The total length of service is recorded in total, that is, the total number of years, months, days of work is indicated without specifying the organization, periods of work and positions of the employee.

If the documents on the basis of which entries were made in the work book do not contain complete information about work in the past, only the information available in these documents is entered into the duplicate work book.

33. If there is an entry in the work book about dismissal or transfer to another job that has been declared invalid, the employee, upon his written application, is issued a duplicate work book at his last place of work, into which all entries made in the work book are transferred, with the exception of the entry declared invalid.

The work book is drawn up in the prescribed manner and returned to its owner. A duplicate of the work book is issued in the same manner if the work book (insert) has become unusable (burnt, torn, stained, etc.).

34. In the event of a massive loss by an employer of the work records of employees as a result of emergency situations (ecological and man-made disasters, natural disasters, mass riots and other emergency circumstances), the length of service of these employees is established by the length of service commission created by the executive authorities of the constituent entities of the Russian Federation. The composition of such a commission includes representatives of employers, trade unions or other representative bodies authorized by employees, as well as other interested organizations.

Establishment of the fact of work, information about the profession (position) and periods of work in this organization is carried out by the commission on the basis of documents available to the employee (certificate, union card, trade union member registration card, pay book, etc.), and in case of their absence - based on the testimony of two or more witnesses who know the employee from joint activities with him in the same organization or in the same system.

If the employee has already worked before joining this organization, the commission takes measures to obtain documents confirming this fact.

Based on the results of the commission’s work, a report is drawn up, which indicates the periods of work, profession (position) and length of service of the employee.

The employer, based on the commission’s act, issues the employee a duplicate work book.

If the documents have not been preserved, work experience, including that established on the basis of witness testimony, can be confirmed in court.

IV. Issuance of a work book upon dismissal (termination of an employment contract)

35. When dismissing an employee (terminating an employment contract), all entries made in his work book during his work in this organization are certified by the signature of the employer or the person responsible for maintaining work books, the seal of the organization (personnel service) and the signature of the employee himself (with the exception of cases specified in paragraph 36 of these Rules). If the work book was filled out in the state language of the Russian Federation and in the state language of the republic within the Russian Federation, both texts are certified. The employer is obliged to issue the employee on the day of dismissal (the last day of work) his work book with a record of dismissal included in it. If there is a delay in issuing a work book to an employee due to the fault of the employer, or if the reason for the employee’s dismissal is entered into the work book incorrectly or does not comply with federal law, the employer is obliged to compensate the employee for the earnings he did not receive during the entire delay. In this case, the day of dismissal (termination of the employment contract) is considered the day the work book is issued. On the new day of dismissal of the employee (termination of the employment contract), an order (instruction) of the employer is issued, and an entry is made in the work book. A previously made entry about the day of dismissal is invalid in the manner prescribed by these Rules.

36. If on the day of dismissal of an employee (termination of an employment contract) it is impossible to issue a work book due to the employee’s absence or his refusal to receive the work book in hand, the employer sends the employee a notice of the need to appear for the work book or agree to send it by mail. Sending a work book by mail to the address specified by the employee is permitted only with his consent.

From the date of sending this notification, the employer is released from liability for the delay in issuing a work book to the employee.

37. In the event of the death of an employee, the work book, after making an appropriate entry in it about the termination of the employment contract, is handed over to one of his relatives against signature or sent by mail upon the written application of one of the relatives.

V. Insert in the work book

38. If all the pages of one of the sections are filled out in the work book, an insert is sewn into the work book, which is drawn up and maintained by the employer in the same order as the work book. The insert without a work book is invalid.

39. When each insert is issued, a stamp is placed in the work book with the inscription “Insert issued” and the series and number of the insert are indicated.

VI. Accounting and storage of work books

40. In order to keep track of work books, as well as the forms of the work book and the insert in it, organizations maintain: a) a receipt and expenditure book for recording the forms of the work book and the insert in it; b) a book for recording the movement of work books and inserts in them. The forms of these books are approved by the Ministry of Labor and Social Development of the Russian Federation.

41. In the receipt and expenditure book for accounting of work book forms and the insert in it, which is maintained by the accounting department of the organization, information is entered on all operations related to the receipt and expenditure of work book forms and the insert in it, indicating the series and number of each form.

In the book of accounting for the movement of work books and inserts in them, which is maintained by the personnel service or other division of the organization that processes the hiring and dismissal of workers, all work books accepted from employees upon entering work are registered, as well as work books and inserts in them, indicating the series and numbers issued to employees again.

Upon receipt of a work book in connection with dismissal, the employee signs on the personal card and in the book for recording the movement of work books and inserts in them.

The receipt and expenditure book for recording the forms of the work book and the inserts in it and the book for recording the movement of work books and inserts in them must be numbered, laced, certified by the signature of the head of the organization, and also sealed with a wax seal or sealed.

42. Forms of the work book and its insert are stored in the organization as documents of strict accountability and are issued to the person responsible for maintaining work books at his request.

At the end of each month, the person responsible for maintaining work books is obliged to submit to the organization’s accounting department a report on the availability of work book forms and the inserts in them and on the amounts received for issued work books and inserts in them, with the attachment of the receipt order of the organization’s cash desk. Work book forms and the insert in it that are damaged when filling out are subject to destruction and the corresponding act is drawn up.

43. Work books and duplicates of work books that were not received by employees upon dismissal or in the event of the death of an employee by his immediate relatives are stored for 2 years in the personnel service of the organization separately from other work books. After the specified period, unclaimed work books are stored in the organization’s archives for 50 years, and then are subject to destruction in the prescribed manner.

44. The employer is obliged to constantly have in stock the required number of work book forms and inserts into it.

VII. Responsibility for compliance with the procedure for maintaining work books

45. Responsibility for organizing the work of maintaining, storing, recording and issuing work books and inserts in them rests with the employer. Responsibility for maintaining, storing, recording and issuing work books lies with a specially authorized person appointed by order (instruction) of the employer. For violation of the procedure for maintaining, recording, storing and issuing work books established by these Rules, officials bear responsibility established by the legislation of the Russian Federation.

VIII. Production of work book forms and provision of them to employers

46. ​​The production of work book forms and the insert in it and the provision of them to employers on a paid basis are carried out in the manner approved by the Ministry of Finance of the Russian Federation. The forms of the work book and its insert have the appropriate degree of protection.

47. When issuing a work book or an insert to it to an employee, the employer charges him a fee, the amount of which is determined by the amount of expenses for their acquisition, except for the cases provided for in paragraphs 34 and 48 of these Rules.

48. If the initial filling of the work book or the insert in it is incorrect, as well as if they are damaged through no fault of the employee, the cost of the damaged form is paid by the employer.

Maintenance process

How to keep a work book? The work record book becomes the object of activity of personnel specialists after hiring an employee for permanent work and concluding an employment contract with him.

Since the acceptance of a person to a position is carried out by order, the corresponding order will play an important role in working with this document.

In general, the management process is based on the provisions of Article 66 of the Labor Code of the Russian Federation , it consists of:

• in making appropriate entries reflecting the employee’s career progression within the organization;
• in making entries on incentives or disciplinary sanctions on the basis of Article 191 of the Labor Code of the Russian Federation .;
• in proper storage and delivery;
• in responsibility for the transfer to the employee after his dismissal.

After entering information about employment, the document is stored in a safe or other place, which must constitute a professional secret of the personnel service and not be subject to disclosure.

When a new entry is made, it is withdrawn while the information is being processed and returned to its place. Upon dismissal of an employee, the book is returned to the owner against signature, subject to registration of issue .

The entries made comply with the requirements of the established Rules (No. 225) and regulatory instructions, according to which they:

1. They are written in template, unified formulations.
2. They are entered without blots or errors and correspond to the wording of the order.
3. They rely on the foundations of articles of the Labor Code of the Russian Federation.
4. If the employee makes the first entry in the Labor Code, he puts his signature on the title page.

Please note that the signature of the person responsible for maintaining work books must be legible, namely it must indicate:

• job title of the person who signed the document;
• personal signature;
• decryption of signature (initials, surname).

The employee’s right to maintain technical documentation

Who keeps work books for each employee? If the organization has a personnel department (HR department), employees are determined in accordance with job descriptions prescribed for certain positions. As a rule, in this case, the head of the department and persons on his orders have access to the documents.

If there is no such department, the person responsible for maintaining the TC’s office work is appointed by order of the director (manager). The existing employee books are transferred to him by deed. In small organizations, the manager keeps records personally.

An important aspect of the right to work is the responsibility imposed on the person authorized to work with personal data. Since employee books and the information entered in them relate to personal data, the employee must first undergo training and sign for familiarization with the work rules.

What object should a work book be taken into account as?

This issue is not regulated by law and remains controversial to this day. In our opinion, the following approach is correct:

• The work book is accepted for accounting as a strict reporting form (SRF), since it is legally recognized as such in the period between the moment of its acquisition from the supplier and the moment of registration for the employee (clause 42 of the Rules).
• From the moment the form is issued for an employee, the employee’s debt for the work book issued to him becomes the object of accounting. Subsequently, the accounting reflects the operation to repay the debt (or the fact of its inclusion in expenses).

At the same time, the financial department (letter of the Ministry of Finance dated May 19, 2017 No. 03-03-06/1/30818) considers this issue as follows:

• work books should be taken into account with the allocation of VAT (that is, as goods and materials);
• when compensation is collected, non-operating income arises, and when compensation is not provided, a gratuitous sale occurs.

In other words, within the framework of the scheme proposed by the Ministry of Finance, it is planned to keep records of work books using account 41.

At the same time, in earlier clarifications, for example in letter dated June 10, 2009 No. 03-01-15/6-305, the Ministry of Finance cites completely different theses - that:

• work books are purchased by the employer not for the purpose of selling to employees;
• Providing a work book to an employee is not a service.

Taking into account the contradictory positions of officials, the enterprise needs to independently assess all possible risks and choose the optimal accounting scheme, which must be enshrined in the accounting policy.

Work book is an asset of the organization

1) As a product for resale using account 41

The Ministry of Finance considers this accounting procedure in letter dated May 19, 2017 No. 03-03-06/1/30818.

It should be noted that most experts strongly disagree with this point of view of officials, because:

• the goods are property that is sold within the framework of contractual relations at the will of the parties, and the transfer of the work book occurs due to the requirements of the Labor Code of the Russian Federation and the employer cannot evade this obligation of his own free will;
• sales of forms are carried out exclusively by the GOZNAK Association or its authorized representatives; other persons have no right to sell forms;
• the employer charges the employee a fee for the form in the same amount that was previously paid to the official supplier, i.e., the costs incurred are actually reimbursed, and such an operation is not recognized as a sale.

2) How to materials using count 10

In this case, the forms are included as materials used for the management needs of the enterprise. This accounting procedure is considered more correct.

Since the costs of purchasing the forms are economically justified, they are recognized as expenses when calculating income tax (letter of the Federal Tax Service dated June 23, 2015 No. GD-4-3 / [email protected] ).

Funds received from employees in payment for forms are considered income of the organization (letter of the Federal Tax Service dated September 26, 2007 No. 07-05-06/242) and are also taken into account as part of the tax base for income tax.

Please note: companies using the simplified tax system will not be able to include the cost of purchased forms as expenses when calculating the single tax, since such costs are not included in the closed list given in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation.

At the same time, it is recommended to include funds received for forms from employees as part of non-operating income in order to avoid claims from tax authorities.

The transfer of a work book form or an insert to it to an employee is subject to VAT (if the employer is a payer of this tax), and the amount of VAT previously presented by the seller of the forms is subject to deduction if there is correctly completed primary documentation.

Note:

Currently, there are decisions of the Supreme Arbitration Court with positive decisions in favor of taxpayers (FAS of the North-Western District dated 10/01/2003 No. A26-5317/02-28, 03/02/2007 No. A56-44214/2006), confirming the following position: issuing labor forms to employees . books, the employer does not aim to make a profit, but to fulfill the obligations imposed by legislative acts. Consequently, such transactions are not entrepreneurial activities and are not subject to VAT.

Purchased work forms and inserts for them, stored in the organization, are recorded in off-balance sheet account 006 as strict reporting forms.

Please note: you can write off the work book form (insert) on the day it is issued to the employee. In this case, the date of issue should not be considered the day of dismissal, but the day when the form was issued in the name of the employee.

Accounting entries:

If a local act of the organization establishes that compensation for labor forms. books and inserts for them are not charged to employees or emergency circumstances have occurred as a result of which the employer is obliged to issue the forms free of charge, write-off is carried out using the following entries:

If the work book form (insert) was damaged by a company personnel employee during the filling out process, the following entries are made in accounting:

In situations where a fee for the form is not charged to the employee, the enterprise does not have the right to take into account as income tax expenses either the cost of the forms or the VAT calculated on the gratuitous transfer of the form to the employee.

Thus, a difference arises between tax and accounting accounting, which is reflected as a permanent tax liability:

In addition, if the form was transferred free of charge, then its value is recognized as the employee’s income in kind, and the employer, as a tax agent, is obliged to calculate and withhold personal income tax (letter of the Ministry of Finance dated November 27, 2008 No. 03‑07‑11/367).

Note: there is a different point of view on this issue, according to which a work book, as a personal document, cannot participate in civil circulation (this rule applies to a passport, education diploma, etc.). It turns out that when a form is issued in the name of an employee, the employer loses ownership rights, but the employee does not acquire it.

At the same time, since the employee cannot buy the form on his own, bypassing the employer, it is not possible to assess the economic benefit received, which could be recognized as a citizen’s income, in accordance with the Tax Code of the Russian Federation. Consequently, the object of personal income tax does not arise in this case.

There is a safer option: to qualify the gratuitous transfer of labor. books to an employee as a gift. The agreement can be concluded either in writing or orally. At the same time, income in the form of a gift worth up to 4,000 rubles. per year is not subject to personal income tax.

Work book is an expense of the organization

In this case, the opinions of the Ministry of Finance are reflected in the following official explanations:

• letter dated June 10, 2009 No. 03-01-15/6-305;
• letter dated January 29, 2008 No. 07-05-06/18 (recommendations to audit organizations),

according to which the employer does not purchase the forms for further sale, but acts as an intermediary between the employee and the seller of the forms. Thus, the employer does not have ownership of the forms.

At the same time, the provision of a work book (insert) to an employee cannot be qualified as the provision of a service.

Therefore, it is proposed to immediately take into account the cost of the forms as part of other expenses, and the compensation received for the forms from employees should be included in other income.

Consequently, the following entries will be made in the organization’s accounting records:

Responsibility

After accepting the work book from the employee, responsibility for filling it out and storing it rests not only with the personnel department employee, but also with the manager, who is obliged to control the process of record keeping of these important documents.

Responsibility is removed after:

1. The employee who resigned took his book back against signature.
2. The TC was sent to him by mail or transferred through a proxy under a notarized power of attorney.
3. A registered letter was sent notifying him to pick up the document.
4. An act of refusal to receive it was drawn up.

A document not issued on time is an offense for which liability may be charged in accordance with Article 232 of the Labor Code of the Russian Federation .

If requested, issue must be made on the last day of work. In other cases - no later than 3 days after its completion.

How to flash a work record book

The work record book is first stitched and then sealed before it is filled out by the responsible employee. To do this you need:

1. Number all pages from the first sheet to the last.
2. Make two holes near the fold line of the pages (from the first page to the back cover inclusive).
3. Insert a thread into the holes (preferably silk, about a millimeter in diameter, so as not to tear), and bring the ends of the thread to the back of the cover.
4. The ends of the thread must be tied and secured to the cover so that they cannot be removed, a process called sealing.

How to seal a work record book

You can seal it in several ways, for example, using a special seal-sticker, which can be ordered in any online store at a price of 2 rubles per piece, or you can make it yourself from paper: just cut out a rectangle measuring 3 by 7 centimeters and seal the ends of the thread with it. The main requirement is that the thread be fixed “tightly”, and it was impossible to pull it out without breaking the seal.

1. At the place where the ends of the threads are attached, directly on the seal-sticker, it is necessary to make a note about the number of sheets in the book, the name of the person in charge and the signature.
2. We certify the seal with the seal of the organization.

Order on the appointment of a person responsible for the Labor Code

In the absence of a HR specialist or HR manager, the manager has the right to:

1. 
   Take the production of TC under your own responsibility.

2. Delegate responsibility for their maintenance and storage to one of the employees at your discretion.

The employee elected by the manager is appointed by order. The order indicates the surname, name and patronymic of the person, his position.

A copy of the order is signed by the employee indicating that he has read the order. Next, the order is registered in the order book on a general basis. From the date specified in the order, the resolution on responsibility for maintaining and storing the Labor Code comes into force.

If the manager performs the designated duties himself, an order will not be required; his responsibility for maintaining the Labor Code is provided on the basis of the general responsibility assigned to him for organizing production processes.

The order on the person responsible for maintaining work records can be found below. (form) order to appoint someone responsible for maintaining work records.

Purpose

When appointing a responsible person, the conditions under which the employee accepts authority are determined.

They can:

• release him from other types of work;
• provide certain compensation;
• establish a surcharge;
• carried out along with the main activity without provided compensation or additional payments.

When appointing, the manager reviews the staffing table and selects a suitable candidate. It is also appropriate to focus on a person known for his responsibility.

After a preliminary conversation and obtaining consent from the employee, an order is drawn up to transfer the designated powers to him.

He can begin to perform his duties after he has been briefed (against his signature), and also after he has been trained in working with personal data.

The list of potential authorized persons for this type of work is:

• accountant;
• secretaries and clerks;
• personal secretaries;
• office managers;
• other employees.

When appointing a responsible person, the employer does not have the right to resort to coercion, except in cases where the assigned duty contains job descriptions (for example, for personnel officers).

Change of person in charge

The change of the authorized person, regardless of the reasons, is carried out by order. The leader issues an order:

• on the release of the responsible person;
• on the appointment of a responsible person.

The release of an authorized person and the appointment of a new one can be carried out by one order or two different ones. The situation depends on the simultaneity of the appointment or on the presence of a time period between appointments.

When changing the authorized person, he must also be instructed on the main provisions of the procedure for maintaining and storing the Labor Code.

Act of acceptance and transfer of responsibility

When a responsible person is appointed or changed, the right to dispose of work books passes to him only after their adoption by a special act.

The act is drawn up on the basis of an order on the acceptance of these powers, when creating a commission of disinterested persons.

The act establishes the date for the transfer of responsibility and determines the number of commission members, indicating:

• their positions;
• surnames and initials.

The following is a complete list of employee books, indicating the last name, initials and position of each of the owners of the trading company.

If there are a lot of documents, they need to be classified according to the departments where employees work, and placed in alphabetical order inside.

The act is drawn up on the basis of available books.

Those that are in the hands of employees and are properly executed are transferred separately at the end of the list, with the name of the available replacement document.

After drawing up, the document is signed by the members of the commission, and the person transferring authority is released from liability.

If a replacement is not found, the documents are transferred by deed to the manager. Subsequently, another act of transferring responsibility from the manager to the person appointed by him will be required.

(form) act of acceptance and transfer of work books

An example of filling out a work record book

On the cover:

• full name of the organization;
• start and end date of maintenance.

This information is enough.

All entries inside the accounting book are made only in two cases: when hiring and dismissing employees.

To be filled out when applying for a job

A step-by-step example of filling out a work record book:

Step 1. Enter the serial number in the first column.

Step 2. In the second, third and fourth columns write down the day, month and year of the entry

Step 3. In the fifth we write down the last name, first name and patronymic of the owner of the work book.

At the same time, there is no need to shorten anything and get creative; if the developer of the magazine form had the surname and initials in mind, it would have been written that way. Otherwise, there is a risk of receiving a remark on journal keeping from regulatory organizations.

Step 4. In the sixth, we enter information about the series, work number and insert into it (if available).

Step 5. In the seventh, we write the position, profession or specialty of the employee in the wording taken from the employment order. Even if the employee moves up the career ladder, no further changes are required to be made to the accounting book.

Step 6. In the eighth we enter the name of the structural unit (again, the same as in the employment order).

Step 7. In the ninth we write the details of the employment order.

Step 8. In the tenth, the responsible person signs.

We skip the eleventh column, because now no one receives cash to purchase forms of work books and inserts for them.

To be filled in upon dismissal

Step 1. In the twelfth column, enter the date of the employee’s last working day. If the employee is absent on this day, we write him a notice asking him to appear or to give his consent to send the work book by mail. In case of mailing, we place a copy of the letter with a copy of the payment order in the journal. We write down the details of the notification in pencil (if he appears himself, we write down the actual date in pen; if he sends a letter with his consent to forwarding, again, we enter the details of the cover letter; if there is no response or greeting from the employee, we leave the entry made in pencil and store his work book in the safe 75 years, in accordance with paragraph 43 of the Rules approved by Government Decree No. 225 dated April 16, 2003, and paragraph 664 of the List approved by Order of the Ministry of Culture dated August 25, 2010 No. 558).

Step 2. In the thirteenth column, the employee must sign for receipt of his work book.

If he refuses, we draw up an act, attach it to the magazine and store it like the apple of his eye for exactly as long as the magazine itself is stored, that is, the same 75 years.

Storage and issuance of technical documentation to branch employees

The branch's work books are kept in the central office, where they are filled out. After hiring a branch employee, his book is transferred to the personnel service (head) of the office, and upon dismissal, it is returned to the owner.

The main nuances associated with storing the technical records of branch employees are related to:

• with their transportation;
• with terms of issue;
• with conditions of temporary storage in the branch.

In a branch where storage of books is not provided, no special conditions are created for their placement, which does not provide a guarantee of their absolute safety.

However, if the central office is located outside the locality with the location of the branch, it is necessary to store the document in the conditions of the branch until it is sent.

Under these conditions, as well as during transportation, this document is exposed to a certain risk.

Naturally, in such cases, it is not easy to return the Labor Code to the employee after dismissal within the prescribed time frame, which may provoke his claims.

Legislative acts regulating the norms and rules for maintaining and filling out the Labor Code

Strict rules for registration and storage of the book are established and adjusted by separate legislative acts:

1. Labor Code of the Russian Federation (LC RF). Introduces a standard procedure for filling out a labor document and obliges the organization to responsibly and correctly draw up and store the document.
2. Code of the Russian Federation on Administrative Offenses (CAO RF). Determines penalties for non-compliance with generally accepted norms that relate to the Labor Code.
3. Resolution of the Ministry of Labor of the Russian Federation “On approval of the Instructions for filling out the Labor Code”. Establishes rules for filling out, changing and correcting columns, fields, and sections of a document.
4. Decree of the Government of the Russian Federation “On work books”. Approves the final procedure for permissible actions of maintaining, registering, and storing technical documentation.

Shelf life

In accordance with Article 66 of the Labor Code of the Russian Federation, the shelf life of work books at the enterprise corresponds to the period of work of this employee. After his dismissal, it must be issued immediately .

If the document is not picked up by the owner after his dismissal, after carrying out warning procedures about the need to pick up the book belonging to him, it is laid out separately from the others.

If the owner of the TC does not appear within three months, the document is drawn up in a special way:

• an entry is made in it about the absence of the owner and his failure to appear for the document;
• A similar entry is made in the personal registration card and the journal for registering the issuance of TC;
• Documents are included in the personal file of the dismissed employee indicating that the procedure for warning about the need to pick up the document has been carried out.

After this, it acquires the status of an unclaimed work book. It is stored in the same fireproof cabinet or safe as other documents, but in a separate bundle. The storage period for unclaimed work records is , in accordance with the instructions, 2 years.

After 2 years, it must be transferred for storage to the archive of the enterprise, where in total the documents are stored for 50 years.

Where are employee work books stored?

The rules establish that throughout the employee’s activities, his book must be kept by the employer, who is responsible for it, and also has the right, at his discretion, to share responsibility with an authorized representative.

In addition, the Rules postulate that the Labor Code is a document that requires an increased degree of protection . Its blank form is a document of strict accountability, which also presupposes special conditions for its storage.

The Rules, Instructions, and other documents do not specifically indicate that books should be stored in any special place. However, every employer understands that in the event of damage or loss of technical equipment, which may occur:

• in case of fire;
• when the premises are flooded;
• in case of theft,

the employer will have to report on the storage of these important documents. Naturally, if the conditions are considered improper or insufficient, liability will be imposed.

Therefore, unspoken rules have developed among employers - to strengthen the storage of technical equipment in every possible way , taking into account at the same time the possibility of non-disclosure of the place of their storage to outsiders.

A safe is a common place for storing technical documents, which determines the conditions for limited access to documents. However, in order to avoid damage to books due to the reasons mentioned earlier, you should have a safe with the maximum degree of protection.

At large enterprises, it is recommended to store technical equipment in especially durable, fireproof safes. Any little detail in case of damage or loss of books can be considered as industrial (official) negligence.

There is a reason for this - after all, the massive loss of this information will result in serious problems for a large team, and he, in turn, will bring a considerable claim to the employer. Find out what to do if your work record is lost in this article.

If the quitter did not pick up his book, and the employer took all measures to return it, it must be transferred for storage. For three years it is stored in the same closet (safe) as the rest of the work documents, in case the owner returns for it.

At the end of this period, it must be transferred to the archives of the organization. The book will be stored in the archive for 75 years, although some experts argue that a sufficient storage period is 50 years.

TC can be written off:

1. At the end of the archiving period.
2. If the book is damaged and a new one is issued.
3. If the form is damaged during the filling process, when an error was made when filling out the title page or the first entry.

During liquidation, an act is drawn up that contains a list of members of the commission appointed responsible for the write-off and a list of workers who are subject to destruction.

The act must contain information:

• the reason for the write-off;
• series and numbers of books;
• owners' surnames.

The act must be approved:

• responsible person;
• employer.

After the write-off procedure, all written-off books must be destroyed, about which a special note must be made in the write-off act, signed by the commission.

The act of writing off work books is a sample. The act of acceptance and transfer of work books is a sample.