Employment contract with the chief accountant, 2021, 2021 - Employment contract, contract

Employment contract with an accountant or chief accountant: when is it needed?

Almost all relationships in business are built on the basis of contracts. A contract is a written agreement about mutual obligations. The hiring of a person for any position must also be marked by the signing of an employment contract, which usually indicates:

place of work;
position and functions assigned to the employee;
the first day of work, and, if necessary, the last or the period of validity of the contract and performance of work duties;
the amount of salary or tariff rate, the volume of incentive and compensation payments, the basic rules for their payment;
work schedule;
other conditions.

Find out what rights, duties and responsibilities of the chief accountant are provided for by law here.

It is also important to indicate the place, date of conclusion of the contract and information about both parties.

The position of chief accountant (or accountant who fully maintains records of an economic entity) is no exception. In addition, it must be taken into account that this position is one of the most significant, since the chief accountant bears enormous responsibility for the preparation of tax, accounting and other reporting, for the accuracy of the information reflected in it. Therefore, the employment contract with the chief accountant must reflect additional key points regarding the performance of labor functions. Which? More on this later.

Employment contract

G. …………………………. “……” …………………. 20….. g.

…………………………………………………………………………………………. represented by (name of organization)

………………………………………………,acting on the basis ………………………. (Full name.)

……………………………………………..….……, hereinafter referred to as the “Employer”, and

…………………………………………………………………………………………………………., (full full name )

passport ………. No.……………… issued…………….…….………..………………….……………

"……" ……………….. 20…. city, subdivision code………..………..….………………..………… (name of the authority that issued the passport)

registered at:

city …………………… street …..………..………………..… house …… building ……… apt. …..

hereinafter referred to as “Accountant” have entered into this agreement as follows:

Accountant …………………………………..…………………………………………………… (full name)

hired in………………………..……………………………………………………

for the position of accountant .

Probationary period: …………..……………………..…..…………………………………… (without probationary period / duration of probationary period)

The Employer has the right to terminate the employment contract with the Accountant before the expiration of the specified probationary period, warning him about this in writing no later than three days in advance.

During the probationary period, the accountant the employment contract at his own request by notifying the Employer in writing three days in advance. After the expiration of the probationary period, subsequent termination of the employment contract is permitted only on a general basis in accordance with the Labor Code of the Russian Federation.

The accountant is assigned ……………………………..………………………………….. rub. (form of payment)

bonus payments to the Accountant are established ……………….…………………………….. (terms of bonus payments)

at the rate of …………………………………………………………………………………………………………. rub.

Work for the Employer is the Accountant’s …………………………………..place of work. (main/part-time)

The accountant is obliged to begin work with “……” …………………. 20….. g.

1. Obligations of the parties

1.1. Responsibilities of an Accountant

1.1.1. The accountant reports directly to the chief accountant

1.1.2. Job responsibilities of an Accountant: – accounting and analysis of financial and economic activities; –reception, control, accounting and processing of accounting documentation; – preparation of necessary documents for conducting banking operations; –accrual and transfer of payments to the budget for taxes and wages; – preparation of financial statements in a timely manner; – when performing their official duties, comply with the Tax Code of the Russian Federation, other laws, regulations of the Government of the Russian Federation, the Ministry of Finance of the Russian Federation, the Central Bank of the Russian Federation and the State Tax Service of the Russian Federation on issues of financial and economic activity; – monitor the safety of the accounting documents entrusted to him; – within the framework of his competence, carry out orders and instructions of the chief accountant and senior officials.

1.1.3. Comply with internal labor regulations, as well as safety regulations, labor protection and fire safety.

1.1.4. Treat with care the property of the employer (including the property of third parties located at the employer, if the employer is responsible for the safety of this property) and other employees.

1.1.5. Do not disclose information that constitutes a trade secret of the Employer, both during the period of employment and for three years after dismissal. Do not collect or distribute partially or completely false information about the Employer.

1.1.6. Fulfill the duties stipulated by current legislation and this employment contract.

1.1.7. The accountant is responsible for damage caused to the Employer in the manner prescribed by the legislation of the Russian Federation.

1.2. Responsibilities of the Employer

1.2.1. Carry out compulsory social insurance of the Accountant in the manner prescribed by the legislation of the Russian Federation (Article 8 of the Federal Law “On the Basics of Compulsory Social Insurance”).

1.2.2. Comply with current Russian labor legislation (including compliance with labor safety rules).

1.2.3. Create conditions for safe and efficient work, equip the workplace in accordance with labor protection and safety regulations.

1.2.4. Fulfill the duties stipulated by current legislation and this employment contract.

1.2.5. Conduct training and instruction for the Accountant.

1.2.6. Timely pay the Accountant the wages stipulated by this agreement.

1.2.7. Compensate for damage caused to the Accountant in connection with the performance of his job duties.

2. Rights of the parties

2.1. The accountant has the right

2.1.1. To provide him with work stipulated by this employment contract and complete reliable information about working conditions.

2.1.2. For compulsory social insurance in cases provided for by the current legislation of the Russian Federation.

2.1.3. To protect their labor rights, freedoms and legitimate interests by all means not prohibited by law.

2.1.4. For rest, ensured by the establishment of working hours in accordance with the law, the provision of weekly days off, non-working holidays, and paid annual leave.

2.1.5. For compensation for damage caused to him in connection with the performance of his job duties, and compensation for moral damage in the manner established by the Labor Code of the Russian Federation and other federal laws.

2.2. The employer has the right:

2.2.1. Demand that the Accountant fulfill his job duties and take care of the property of the Employer and other employees.

2.2.2. Involve an Accountant, with his consent, to work on weekends with additional pay.

2.2.3. Bring the Accountant to disciplinary and financial liability in the manner

established by the Labor Code of the Russian Federation and other federal laws.

3. Working hours

3.1. Accountant’s working hours………………..………………………………………….. (full/part-time from …… to …….hours)

3.2. The duration of the working week is no more than ……………………….…………………. hours.

3.3. Annual leave of the Accountant lasting …………………… calendar days.

4. Change and termination of the agreement

4.1. Changes and additions to this employment contract are formalized in written additional agreements, which are an integral part of this contract.

4.2. The basis for termination of this employment contract is: – agreement of the parties (Article 78 of the Labor Code of the Russian Federation); – termination of an employment contract at the initiative of the Accountant (Article 80 of the Labor Code of the Russian Federation); – termination of an employment contract at the initiative of the Employer (Article 81 of the Labor Code of the Russian Federation); – transfer of the Accountant, at his request or with his consent, to work for another employer or transfer to an elective job (position); – refusal of the Accountant to continue working in connection with a change in the owner of the Organization’s property, a change in the jurisdiction (subordination) of the Organization or its reorganization (Article 75 of the Labor Code of the Russian Federation); – refusal of the Accountant to continue working due to a change in the essential terms of the employment contract (Article 73 of the Labor Code of the Russian Federation); – the Accountant’s refusal to transfer to another job due to health conditions in accordance with a medical report (part two of Article 72 of the Labor Code of the Russian Federation); – refusal of the Accountant to transfer in connection with the relocation of the Employer to another location (part one of Article 72 of the Labor Code of the Russian Federation); – circumstances beyond the control of the parties (Article 83 of the Labor Code of the Russian Federation); – violation of the rules for concluding an employment contract established by the Labor Code of the Russian Federation or other federal law, if this violation excludes the possibility of continuing work (Article 84 of the Labor Code of the Russian Federation); – other grounds provided for by the legislation of the Russian Federation.

4.3. In all cases, the day of dismissal of the Accountant is the last day of his work.

4.4. Disputes arising between the parties under this agreement are resolved in the manner established by the current legislation of the Russian Federation.

This employment contract comes into force from the moment it is signed by both parties.

This employment contract has been drawn up in 2 copies having equal legal force. One copy is kept by the Employer, the second by the Employee.

5. Addresses and signatures of the parties

Employer Employee

Address: …………………………………. Address: …………………………………. (legal and actual) (at place of registration and residence) …………………………………….… ………….…………………………………… ………… …………………………….… passport .………………………………… ……………………………………………………….… issued…………… ………………….… …………………………………….… ………….…………………………… ………………… …………………….… ………….……………………………… ……………………………………….… Date of Birth …….. ………………… ……………………………………….… phone .…………………………………… (organization details) ………………… ………………….… ………….…………………………………… (full full name) (full full name)

………………………………………………………….… ………….…………………………… (signature) (signature)

“……” …………………. 20….. “……” …………………. 20….. g.

m.p.

The employment contract received ………………… “……” ……………………20 …. g. (signature)

What conditions must be included in the chief accountant’s employment contract?

When hiring a chief accountant, the employer should especially carefully consider the following points:

Full financial responsibility (Article 243 of the Labor Code of the Russian Federation) - the decision to assign it to the chief accountant is made by the employer himself. In most cases, the position includes such responsibility.

If the employment contract or the agreement to it does not contain a clause on financial responsibility, then a separate agreement on full financial responsibility has no legal force. Read more in ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

Probationary period (Article 70 of the Labor Code of the Russian Federation) - for the chief accountant it can be extended up to 6 months. Here again, the employer has the right to set any period at his discretion.
Urgency of an employment contract (Article 59 of the Labor Code of the Russian Federation) - a fixed-term employment contract with the chief accountant is concluded at the discretion of the employer, i.e. the latter draws up the contract on these terms, and the applicant for the position has the right to express his consent by signing the contract or disagreement by refusing to sign .

IMPORTANT! Any additional terms of the contract should not contradict current legislation in the field of labor and employment and worsen the situation of the employee.

See also “How to register a chief accountant without the right to sign?”

Some tips

When hiring a new employee as an accountant, and especially as a chief accountant, the employer must pay special attention to the legally competent execution of the employment contract, since the accounting employee has great financial responsibility for the safety of property and the correct redistribution of the enterprise’s financial flows.

Specification and detailing of the terms of the employment contract guarantees both parties the absence of mutual claims and labor disputes in the future, and the employer - full compensation for damage if it arises due to the fault of the chief accountant.

When a civil law contract is concluded with the chief accountant

If a company or individual entrepreneur has a small number of transactions per year, then the constant presence of a chief accountant (or simply an accountant) in the workplace is not necessary. In such cases, you can settle on concluding a civil law agreement. It must indicate the amount of work that the contractor must complete in a certain period of time. This could be, for example, submitting reports (quarterly, annual) by a certain deadline.

It is very important to draw up a GPC agreement in such a way that, during an inspection, the regulatory authorities do not reclassify it as a labor contract. This often happens with regular payments to the contractor - here the option of dividing the contract period into intermediate stages, for example quarterly, is suitable. With this division, regular payment for services can be justified as an advance payment for individual stages - submission of quarterly reports, and not wages.

The standard conditions discussed in the GPC agreement are usually the following:

complete information about the parties to the contract - the customer and the contractor;
the total amount of work that must be completed and the time frame allocated for this;
payment amount.

The agreement is certified by the signatures of both parties and sealed, if available.

Is it legal to conclude a fixed-term employment contract with a chief accountant? Read the answer to this question in ConsultantPlus. Study the material by getting trial access to the K+ system for free.

Mandatory sections of the agreement

To formalize cooperation with any hired employee, you must follow the norms of the Labor Code of the Russian Federation. The Code requires that a sample accountant employment contract must contain the following information:

about the duration of cooperation (fixed-term contract or unlimited);
rights and obligations of the parties;
place and mode of operation;
the amount of the salary and the conditions for its payment (taking into account Article 145 of the Labor Code and Government Decree No. 2 of 01/02/2015);
employer and employee;
date and place of conclusion of the document.

Results

The execution of an employment contract concluded with an applicant for the position of chief accountant must be approached with full responsibility. This document reflects not only such standard items as the employee’s work responsibilities, wages and working conditions, but also special conditions, for example, full financial responsibility, an extended probationary period or the urgency of the employment contract. All these points were taken into account by our experts when compiling the sample presented in the article.

If a company or individual entrepreneur does not need a permanent accountant, then they have the opportunity to hire an executor to keep records and submit reports under a civil contract.
In this case, it is important that controllers have no reason to reclassify such a contract as an employment contract. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Material liability

The financial responsibility of the chief accountant implies that he must compensate not only for damage caused by his own actions or inaction, but also by the actions of his subordinates, if they were committed due to a lower level of their qualifications than declared, or due to poor organization of the team’s work.
Unlike ordinary employees, who are liable only for direct damage - damage to property, theft, etc., the chief accountant must also compensate for damage caused by an incorrect decision. In addition, the adoption of a decision that caused damage may be grounds for the dismissal of the head of the accounting department, in accordance with Part 9 of Art. 81 Labor Code of the Russian Federation.

Due to the high level of responsibility of the chief accountant, most often he is assigned irregular working hours with the condition of round-the-clock availability for telephone communication on weekends. For this position, there is also the possibility of increasing the probationary period to six months (Article 70 of the Labor Code).

Typically, the contract includes a clause obliging the chief accountant not to disclose any information about the business activities of the enterprise to third parties.

A sample of a standard employment contract with a chief accountant can be viewed here.

Structure and pattern

The document contains the following mandatory items:

Full name indicating the registration number of the document, the date of its signing and the name of the locality in which the agreement is drawn up.
Indication of both parties by entering the full name of the manager, his position and the name of the enterprise or organization, as well as the full name of the employee and his passport details with permanent residence address.
Description of the subject to which the document is dedicated. This paragraph states what vacant position the employee was hired for and from what date he begins to perform basic job functions. Information is also entered on the type of document (perpetual or fixed-term) and type of workplace (main or additional).
If a probationary period has been established, this fact is also indicated in this section.
Listing all the main responsibilities and rights for both interested parties. This is a fairly voluminous item that lists in detail the employee’s job responsibilities. For example, accountants are required to correctly and timely prepare accounting documents, analyze the financial and economic activities of an enterprise or organization, calculate and transfer mandatory insurance payments, and so on.
Explanations regarding the working regime and work schedule. This paragraph indicates the length of the working week and individual working day (no more than 40 hours weekly!). Describes how additional work activities are paid. The duration of annual leave and the rules for its provision are indicated.
Responsibility of the parties. This paragraph specifically indicates full responsibility for the loss of entrusted material assets. Responsibility of an organization or enterprise occurs when the rights of an employee are infringed (untimely payment of wages, causing harm to his health or property, and so on).
Information about the conditions for termination of this document (with mandatory references to the provisions of the Labor Code and local documents).
Information about the guarantees and compensation provided. For example, how severance pay will be calculated.
Information about social insurance (this also includes the calculation of maternity benefits).
Special conditions, which usually include a clause on non-disclosure of official information and the employee’s obligation to begin his duties exactly at the specified time, and so on.
Details of both parties (their addresses, telephone numbers, other data), signatures and wet seal of the legal entity.

A sample employment contract with an accountant can be downloaded here.

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Procedure for drawing up a contract

The conclusion of the contract occurs in the following order:

The head of the company discusses working conditions with the applicant and, if necessary, coordinates his candidacy with third parties.
The applicant is familiarized with internal documents and job descriptions against his signature, and an agreement on financial liability is signed.
An employment contract is signed.
An order is issued to hire an accountant and an entry is made in the work book.

If an individual entrepreneur wants to retain the position of chief accountant for himself, he must issue an order appointing himself to this position without making an entry in the work book.

Fixed-term contract and other nuances of registration

A fixed-term contract differs from a standard form only by indicating the validity period of the document in the corresponding clause.

If a decision has been made to sign such an agreement and the employee agrees with the management’s decision (Article 59 of the Labor Code), it is necessary to correctly indicate the reasons for such execution. Otherwise, the urgency of the document can be challenged in court in accordance with Article 57 of the Labor Code. For example, it is indicated that the document was signed for a period of three years with the consent of the employee and on the basis of Article 59 of the Labor Code. Such a record will be a legal basis.

A sample of a fixed-term employment contract with a chief accountant can be downloaded here.

The preparation of any type of contract is carried out by employees of the personnel department of an organization or enterprise..

The document is signed by the manager and chief accountant, and one of its copies is deposited in the archive, where it is preserved for the next 75 years.

Chief accountants involved in financial management in homeowners' associations (HOA), in addition to the main functions characteristic of this position, are additionally engaged in:

admission of new members to the partnership;
issuing certificates, receipts and statements;
registration;
storage of accounting archives.

These nuances of official activity must be indicated in the list of responsibilities included in the contract.

The role of such an employee is to form a positive image of the partnership. He must not only keep reports, but also be able to organize people (develop and approve a work plan), analyze business activities, and introduce promising accounting methods.

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