Many people to this day are tormented by the question: Should I do this? entry in the work book of an individual entrepreneur about his work activity.

QUESTION: If an individual entrepreneur does not have employees, should he keep a work book for himself? If a person ceases to operate as an individual entrepreneur and goes to work for another employer, does the new employer need to do entry in work book about his past work as individual entrepreneur?

In accordance with Art. 66 of the Labor Code of the Russian Federation, the employer (with the exception of employers - individuals who are not individual entrepreneurs) maintain work books for each employee who has worked for him for more than five days, in the case where work for this employer is the main one for the employee. Therefore, if an individual entrepreneur has employees under an employment contract, then he is obliged to keep work books for them, in the manner established by the Government Russian Federation. The form, procedure for maintaining and storing work books, as well as the procedure for producing work record forms and providing employers with them are approved in Decree of the Government of the Russian Federation of April 16, 2003 No. 225 “On work books”.

In Article 66 of the Labor Code of the Russian Federation, and in accordance with it in the Decree of the Government of the Russian Federation of April 16, 2003. No. 225 “On work books” states that the work book contains information about the employee, the work he performs, transfers to another permanent job and the dismissal of the employee, as well as the grounds for termination employment contract and information about awards for performance success. Information about penalties is not entered into the work book, except in cases where disciplinary action is dismissal. At the request of the employee, information about part-time work is entered into the work book at the place of main work on the basis of a document confirming part-time work.

As can be seen from the above norms, all entries in the work book are made in relation to a specific employee. In order to obtain the status of an employee, it is necessary to enter into an employment relationship with the employer by concluding an employment contract. Article 56 of the Labor Code of the Russian Federation states that an employment contract is an agreement between an employee and an employer, according to which the employer undertakes to provide the employee with work for a specified labor function, to provide working conditions provided for by labor legislation and other regulatory legal acts containing standards labor law, collective agreement, agreements, local regulations and this agreement, pay the employee wages in a timely manner and in full, and the employee undertakes to personally fulfill the terms of this agreement labor function, comply with internal rules labor regulations valid for this employer. The parties to the employment contract are the employer and the employee (Article 56 of the Labor Code of the Russian Federation). Due to individual entrepreneur the legislator has determined the status of an employer and not an employee, then he, accordingly, cannot enter into an employment contract with himself (this will contradict the labor code, since there will be no other party in the labor relationship), therefore he does not have a work book for himself no legal basis.

As for the fact that the work book of the established form is the main document about the employee’s work activity and length of service, this again relates only to the employee. Since the legislator determined for an individual entrepreneur his legal status, then in confirmation of his work activity he will have his documents, established by law. Based on Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activity without education legal entity since state registration as an individual entrepreneur. According to the Decree of the Government of the Russian Federation of June 19, 2002 No. 349 “On approval of forms and requirements for the execution of documents used for state registration as individual entrepreneurs”, form No. 61001 “Certificate of state registration of an individual as an individual entrepreneur” was established, as well as No. 65001 “Certificate of state registration of termination by an individual of activities as an individual entrepreneur.”

As for the individual entrepreneur’s work experience, according to Art. 2 Federal Law dated December 15, 2001 No. 166-FZ “On state pension provision in the Russian Federation”, seniority is the length of service taken into account when determining the right to individual species pensions for state pension provision - the total duration of periods of work and other activities that are counted in the insurance period for receiving a pension provided for by the Federal Law “On Labor Pensions in the Russian Federation”.

In accordance with Art. 2 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation”, the insurance period is the total duration of periods of work and (or) other activities during which payments were paid, taken into account when determining the right to a labor pension. insurance premiums to the Pension Fund of the Russian Federation, as well as other periods included in the insurance period. Based on Art. 6 of the Federal Law of December 15, 2001. No. 167-FZ “On compulsory pension insurance in the Russian Federation”, policyholders for compulsory pension insurance are: “...individual entrepreneurs, lawyers, notaries engaged in private practice.”

Thus, the main document confirming the work activity and work experience of an individual entrepreneur will be a certificate of state registration of an individual as an individual entrepreneur.

In this case, another question arises: If a person ceases to operate as an individual entrepreneur and goes to work for another employer, does the new employer need to make an entry in the work book about his past work as an individual entrepreneur?

There are two points of view here about whether to do entry in the work book of an individual entrepreneur:

1. As mentioned above, an individual entrepreneur is an employer, not an employee. The Labor Code of the Russian Federation, Article 66, establishes that the work book contains information about the employee, the work he performs, transfers to another permanent job and the dismissal of the employee, as well as the grounds for termination of the employment contract and information about awards for success in work. Therefore, entering information into the work book that is not provided for by law may be regarded as a violation.
2. A person who has entered into an employment contract with an employer becomes an employee. If the work book does not reflect the person’s previous work activity, then a situation may arise that the employer, by hiring a former individual entrepreneur, worsens his position compared to other employees, since the total length of service, which is necessary for calculating, for example, benefits, is not taken into account for temporary disability, pregnancy and childbirth and in accordance with the Federal Law of December 29, 2006. No. 255-FZ “On providing benefits for temporary disability, pregnancy and childbirth to citizens subject to compulsory social insurance.” However, this law does not make the calculation of length of service when paying these benefits strictly dependent on the indication of this length of service in work books. So, according to Art. 16 of the Federal Law of December 29, 2006. No. 255-FZ “On the provision of benefits for temporary disability, pregnancy and childbirth to citizens subject to compulsory social insurance”, the insurance period for determining the amount of benefits for temporary disability, pregnancy and childbirth (insurance period) is included in the periods of work of the insured person for labor contract, state civil or municipal service, as well as periods of other activities during which the citizen was subject to compulsory insurance in case of temporary disability and in connection with maternity. In accordance with this law, the Order of the Ministry of Health and social development RF from 02/06/2007 No. 91 “On approval of the rules for calculating and confirming insurance experience to determine the amount of benefits for temporary disability, pregnancy and childbirth”, according to which (clause 11) the periods of activity of individual entrepreneurs, individual labor activity, labor activity on an individual or group lease basis are confirmed:

a) for the period before January 1, 1991 - a document from financial authorities or certificates from archival institutions about the payment of social insurance payments;

b) for the period from January 1, 1991 to December 31, 2000, as well as for the period after January 1, 2003 - a document from the territorial body of the Social Insurance Fund of the Russian Federation on the payment of social insurance payments.

On recording in the work book the insurance length of an employee - a former individual entrepreneur, confirmed by the specified documents, in the event of his employment in the Decree of the Government of the Russian Federation of April 16, 2003. No. 225 “On work books”, as well as in the Decree of the Ministry of Labor of the Russian Federation of October 10, 2003. No. 69 “On approval of the Instructions for filling out work books” does not contain instructions. However, this insurance period may be reflected in the employee’s personal card (form T-2). Thus, according to the Instructions for the use and completion of primary accounting documentation forms (Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1), work experience (total, continuous, giving the right to a bonus for length of service, giving the right to other benefits established in the organization, etc. .) is calculated on the basis of entries in the work book and (or) other documents confirming the relevant length of service.

Theoretically, hiring employees for individual entrepreneurs cannot be called difficult. After all, an individual working for himself is not required to maintain complete personnel document flow, according to the law.

But in order to avoid problems during inspections by regulatory authorities, it is highly advisable to draw up at least a minimum number of documents for the conclusion labor relations with an employee.

If you plan to hire the first employee, then the procedure for collecting and processing papers will be longer than when processing subsequent personnel.

So, step-by-step registration of an employee to work for an individual entrepreneur:

note that an individual entrepreneur has the opportunity to choose to draw up both an employment and a civil law contract.

The first option is appropriate if the employee is hired on a permanent basis for a long time. For part-time work or performance of time-limited work, the conclusion of a civil law document is much more relevant.

Writing a job application to an individual entrepreneur is not an essential requirement, according to current legislation, but in life it is almost always carried out. The application is written in free form, but in general it is similar to the document on admission to service in the organization.

Below is an example document:

Sample document for review:

The order of acceptance to work

An employment order is a much more serious document. This document must necessarily reflect the following information:

• full name of the employee (full name);
• Job title;
• salary amount;
• probationary period;
• duration of action (urgent, unlimited);
• Document Number.

The order must contain the signature of the individual entrepreneur, as well as the signature of the employee under the provision that he has read all the conditions and has no complaints. The reason for writing the order is the employment contract for the individual entrepreneur, previously concluded with the person being hired.

The picture shows a photo of the document:

Example document below:

Important! It is not allowed to issue an order before the date of creation and signing of the employment contract.

The employment contract must contain the rights and obligations of both the hired person and the entrepreneur are clearly stated, address and place of work, social guarantees employee, work schedule and weekend schedule, as well as all points specified in the employment order.

Example of a contract:

Photo of the document for reference:

How to correctly make an entry in the work book when hiring an individual entrepreneur?

It is best to make an employee’s personal card on cardboard or thick paper (whatman paper). Such a card is issued in T-2 format - this is unified form, which was approved by Resolution of the State Statistics Committee of January 5, 2001 No. 1.

Entry of employment into the work book occurs when the employment contract has been signed. When concluding a civil contract, an entry is not required.

Entry in the work book about hiring for an individual entrepreneur, sample:

Registration of individual entrepreneurs in the pension fund and social insurance fund

Regardless of the type of contract concluded with the first hired worker, the entrepreneur is obliged to register it with the Russian Pension Fund no later than 30 days from the date of its registration and signatures.

To register, you must provide the following documentation:

• private passport;
• agreement with the employee;
• individual entrepreneur registration certificate (copy certified by a notary);
• certificate of registration of an individual with the Federal Tax Service.

If a private owner does not submit documents to this authority within 90 days, the law provides for the imposition of a fine on the negligent employer in the amount of 5,000 rubles. If the delay is longer given period, the penalty is doubled.

An individual entrepreneur must register with the Social Insurance Fund of the Russian Federation within ten days from the date of concluding an employment relationship with an employee. What documents will be needed?

Important! As in the situation with the Pension Fund of Russia, registration with the Social Insurance Fund must occur no later than 10 days from the date of registration of labor documents. Otherwise, the late fee for individual entrepreneurs will range from 5 to 10 thousand rubles, depending on the type of contract.

These are the basic rules for hiring an individual entrepreneur. When employing subsequent employees, the private owner is required to comply with the same legal requirements as when employing his first assistant. On the other hand, such procedures will become familiar and will be carried out faster and easier.

Consideration of the issue of entry in the work book in relation to an individual entrepreneur has two main aspects. The first aspect is how an individual entrepreneur makes an entry in his work book for himself. The second concerns situations when an individual entrepreneur makes entries in the work books of employees. We note that neither one nor the other aspect is clearly regulated by law. Therefore, these issues require additional clarification.

Employment history

In the work book of each employee of the organization and individual entrepreneur, information about his work activity and length of service is recorded. Such information is strictly regulated on the basis of the Labor Code of the Russian Federation and by-laws.

The form and procedure for compiling work books are approved in two regulatory legal acts:

• Rules of April 16, 2003 N 225 (hereinafter referred to as the Rules);
• Instructions No. 69 dated October 10, 2003 (hereinafter referred to as the Instructions).

Let us note that none of them contains special rules or any specific features in relation to individual entrepreneurs. However, such features still exist.

Do I need a work book for an individual entrepreneur?

The Labor Code of the Russian Federation indicates three types of employers, one of which are individuals registered as individual entrepreneurs. Thus, the status of individual entrepreneurs in labor relations directly follows from the norms labor legislation: an individual entrepreneur is not an employee, but an employer. An employee is a person who has entered into an employment relationship with the employer ().

The obvious fact is that an entrepreneur cannot enter into labor relations with himself. Consequently, an entrepreneur is not an employee in the sense given to this concept by Article 20 of the Labor Code of the Russian Federation.

Based on Article 66 of the Labor Code of the Russian Federation, employers are required to maintain work books for employees.

Thus, we come to the conclusion that an individual entrepreneur does not keep a work book for himself, because The legislation does not provide for such a possibility for him.

The question of how and where exactly the activities of an individual entrepreneur should be recorded (if not in the work book) to calculate length of service is regulated by legislation in the field of pensions. The insurance period includes the activities of an individual entrepreneur, therefore, the main confirmation of the fact of labor activity and the corresponding length of service for an individual entrepreneur is a certificate of state registration of the status of an entrepreneur with the tax authority.

Working for an individual entrepreneur using a work book

Individual entrepreneurs, in the cases specified in Article 66 of the Labor Code of the Russian Federation, are required to maintain work books in relation to their employees.

The legislation (in particular the Rules and Instructions) does not take into account some aspects of the status of an entrepreneur in relation to the issue under consideration.

For example, based on clause 3.1 of the Instructions, the work book must reflect the full and abbreviated name of the organization.

In this case specified item should be interpreted not in relation to the organization as a legal entity, but in relation to the employer, i.e. individual entrepreneur.

Taking this into account, the entry should be made in accordance with the certificate of registration as an individual entrepreneur.

Last name, first name and patronymic (if any) must be indicated in full, without abbreviations.

In addition, it should be borne in mind that the presence of a seal is not mandatory requirement for employers. Meanwhile, the Rules and Instructions in some cases require it to be placed on the pages work book. An individual entrepreneur who does not have such details has the right to certify the relevant records with his signature.

Surely, every conscious person in our country working in an organization has thought about starting their own business. Of course, in addition to profitable business plan a number of necessary nuances need to be taken into account.

These include, for example, registration of individual entrepreneurs in accordance with the law, search for employees and, in fact, their official registration and registration of your own.

After all, no matter what, every individual entrepreneur wants to hope that if his business fails soon, the state will provide him with at least some assistance in the form of a mandatory pension.

We will talk about how exactly the work activity of an individual entrepreneur, as well as his employees, is formalized in our article.

Does an individual entrepreneur need a work book?

Is the book necessary for the individual entrepreneur himself? Surely every citizen who has already opened an individual entrepreneur in his name asks himself this question.

And indeed, will such activity be considered work experience and will pension contributions be paid for it? All these questions have been on the minds of private entrepreneurs for a long time, but only very recently the legislator explained how things actually stand with the registration of work books.

Entrepreneurs may have work records. Perhaps it remained with the current individual entrepreneur from his previous place of work. Perhaps you did not have a work permit, then you should know that registering as an individual entrepreneur does not incline you to acquire one. There's simply no need to do this.

Rules for filling out the TC

An individual entrepreneur does not fill out his work book. If he had it before opening the individual entrepreneur, he also does not need to fill it out.

We will answer the question why in the following paragraphs of the article.

But if an individual entrepreneur officially hires an employee, and even without a work book, then it is necessary to study a number of points.

For example, in order to register, an employee does not have to buy a work book. This is done by the employer, that is, an individual entrepreneur. You should also remember that you can agree with the employee and divide its cost equally, but force the employee to purchase or deduct the cost of the work book from wages employee, the employer does not have the right.

On the main spread of the book, the employer fills out information that, as a rule, concerns the employee’s first, last and patronymic names, his date of birth, and place of residence. Information about his education and specialization is also indicated.

Only after all the data has been entered in legible handwriting and carefully checked, the employer’s stamp and signature are affixed.

How to correctly enter an entry for employment with an individual entrepreneur?

1. After the first one is completed Title page, you need to start entering information into the main form of the work book.
2. To do this, you must first fill in the main columns. In the first left column we write the record number, as a rule, it is number one.
3. Next, we need to put the date the entry was made in the work book in the next column.
4. In the third compartment of the form we write information about the work. That is, we write about the name of the position for which the employee was hired, and most importantly, where exactly. The entry should look something like this: “IP Ivanova. Hired to the position of sales consultant.”
5. The next column should be filled in with information about the article of the labor code in accordance with which the employee was hired for the position.
6. Next, the entry is certified by the seal and signature of the employer. This completes the filling.

An example of an entry in a work book about employment with an individual entrepreneur:

Can a private entrepreneur make an entry in the Labor Code for himself?

An individual entrepreneur himself may have a work book, but he cannot make an entry in it that he is engaged in business, unlike the manager or founder of an LLC, he cannot. Only work activity may be entered in the lines of the book, but the activity of an individual entrepreneur is considered entrepreneurial and does not go into labor for objective reasons.

Why can’t an individual entrepreneur do anything with his work book?

An individual entrepreneur pays taxes for engaging in his business activities. The tax office also provides information to Pension Fund about taxes paid.

If an individual entrepreneur is a conscientious taxpayer, then he can easily receive pension benefits in the future for all years of pension provision.

Also, only the employer has the right to make any blots or notes in the work book. Therefore, the employer cannot write to himself in the labor report that he is engaged in entrepreneurial rather than labor activity.

How is work experience calculated for an individual entrepreneur when assigning a pension?

As for the individual entrepreneur himself, his length of service will be included in the labor record only if he has paid the appropriate taxes, both to the pension and insurance fund, for his many-year activities.

Only after checking the documents, both the tax inspectorate and the pension fund make a conclusion that the employer’s work experience is included in the rest of the accumulated work experience, if any.

Conclusion

The issue of entering information about the creation of an individual entrepreneur into the employer’s work book is closed. You don't need to enter anything. This tells you how Labor Code and many years of practice.

But the employer needs to know some of the nuances of the job in order to correctly enter information into employees’ work books.

Filling out a work book by an individual entrepreneur (sample)

Individual entrepreneurs, like other employers, conduct personnel records management, including filling out workers’ work books. Let's look at the specifics for individual entrepreneurs and provide a sample entry in this document.

Hiring individual entrepreneurs

The generally accepted procedure for registering employees of all organizations, including individual entrepreneurs, is established by Art. 68 Labor Code of the Russian Federation:

• first, the employee and the employer enter into an employment contract;
• then, on its basis and in accordance with the conditions stipulated there, an order for employment is issued;
• the order (instruction) must be announced to the hired employee against signature within 3 days;
• Before signing an employment contract (hereinafter referred to as TD), the employee must be familiarized with the collective agreement adopted in the organization and local regulations in the field of labor relations (current regulations on wages and bonuses, internal labor regulations, shift schedules, etc.).

Other standards regulate the remaining mandatory stages of employment, in particular, making an entry about employment in the employee’s work book, filling out a T-2 card, etc.

The work of employees of individuals (including individual entrepreneurs) is discussed in Chapter. 48 Labor Code of the Russian Federation.

It does not establish any exceptions from the general procedure for hiring and its registration.

Personnel records for individual entrepreneurs

For workers, the absence of their labor documents The employer's seal is also undesirable - it will certainly lead to problems.

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