Signing up for employment as a sample. An individual entrepreneur keeps work books. Column "Information about work"

Electronic requirements for payment of taxes and contributions: new referral rules

Recently, tax authorities updated forms for requests for payment of debts to the budget, incl. on insurance premiums. Now it’s time to adjust the procedure for sending such requirements through the TKS.

It is not necessary to print payslips

Employers are not required to issue paper payslips to employees. The Ministry of Labor does not prohibit sending them to employees by email.

"Physicist" transferred payment for the goods by bank transfer - you need to issue a receipt

In the case when an individual transferred payment for goods to the seller (company or individual entrepreneur) by bank transfer through a bank, the seller is obliged to send a cash receipt to the “physician” buyer, the Ministry of Finance believes.

The list and quantity of goods at the time of payment are unknown: how to issue a cash receipt

Name, quantity and price of goods (works, services) - mandatory details cash receipt(BSO). However, when receiving an advance payment (advance payment), it is sometimes impossible to determine the volume and list of goods. The Ministry of Finance told what to do in such a situation.

Medical examination for computer workers: mandatory or not

Even if an employee is busy working with a PC at least 50% of the time, this in itself is not a reason to regularly send him for medical examinations. Everything is decided by the results of certification of his workplace for working conditions.

Changed operator electronic document management– inform the Federal Tax Service

If an organization refuses the services of one electronic document management operator and switches to another, it is necessary to send an electronic notification about the recipient of the documents via TKS to the tax office.

Special regime officers will not be fined for fiscal storage for 13 months

For organizations and individual entrepreneurs on the simplified tax system, unified agricultural tax, UTII or PSN (with the exception of certain cases), there is a restriction on the permissible validity period of the fiscal drive key of the cash register used. Thus, they can only use fiscal accumulators for 36 months. But, as it turned out, this rule does not actually work so far.

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 labor activity and experience. 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 labor relations with the employer (Article 20 of the Labor Code of the Russian Federation).

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 individual entrepreneurs, 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 entrepreneur status 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 for 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 legal entity, and 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 its inclusion on the pages of the work book. An individual entrepreneur who does not have such details has the right to certify the relevant records with his signature.

Also read:

Is an entry made in the work book for oneself?

The legislation of the Russian Federation considers the work book (LC) as the main document that serves as the basis for confirming the employee’s length of service. Individual entrepreneurs (IP) have the right to issue work books from the beginning of 2006. But, entrepreneurs were introduced to the procedure for filling out such documentation relatively recently. Currently, the maintenance of work books by individual entrepreneurs can be found in full in the legislative documentation.

Is it possible to make an entry in the work book of an individual entrepreneur for himself?

Individual entrepreneurs were required to make entries in the Labor Code from March 1, 2008. 132 The Government Decree fully regulates this process. In it you can find all the subtleties regarding how to handle employee books.

The answer to this question is quite simple. An individual entrepreneur cannot make entries in his employment record because he is not able to enter into an employment relationship with himself. It is a different matter for hired employees, for whom labor management is the responsibility of the entrepreneur. If a person applying for a job does not have a book, the employer must buy one. With the consent of the employee, the cost of the sample will be deducted from his first pay.

Registration and maintenance of technical documentation occurs in the same way as in ordinary organizations. If the employee’s main place of work is an individual entrepreneur, then the mark will be made no earlier than 5 days after the person starts work. When this is a part-time job, the main employer will make the appropriate mark on the basis of a confirmation document confirming employment with the individual entrepreneur. The rules used for part-time work, and not for individual entrepreneurs, will apply here.

Registration of a Labor Code for an employee who has never previously worked is carried out entirely at his own expense. Either he gives the money to the cashier or a deduction from the salary occurs with his approval. The second scenario is most often used.

Keeping documentation of individual entrepreneurs should not differ from generally accepted standards. No one has canceled the establishment of personal cards for employees and the issuance of an order according to which a person is hired for a position. Eat standard forms documentation to be followed.

Let's specify why it can't

• An individual entrepreneur is not an “employer” for himself.
• The activities of an individual entrepreneur are not considered “work”.

Decor

The entry in the Labor Code is made in its entirety, without any abbreviations, thus, “IP Potemkin A.S.” - error. Example of a correct entry: “ Individual entrepreneur Potemkin Alexander Sergeevich."

An entry in the Labor Code can only be made if there is an employment contract, since it is the basis for the beginning of the labor relationship (and then the order to enroll).

It is not difficult to understand that the individual entrepreneur does not enter into an agreement with himself, since he does not have sufficient grounds for this. Registration in the TC is also not possible. No payment is made. There is a banal explanation for this - when a person registers as an individual entrepreneur, such actions are regarded as entrepreneurship, not work.

Is the period of being an individual entrepreneur taken into account when calculating pensions? There is a clause in the Pension legislation according to which entrepreneurship is taken into account when calculating the total length of service, confirmed by the registration certificate of an individual entrepreneur. To calculate a pension, the Labor Code must be properly completed so that calculations of the employee’s total length of service can be made.

According to the Federal Law on Pension Insurance, individual entrepreneurs have the right to receive an old-age pension, but it must first be accumulated.

When individual has been registered as an individual entrepreneur, it begins to make mandatory insurance contributions:

• General (fixed) contributions, the amounts of which are the same, but may increase or decrease depending on the current legislation being amended.
• Pension contributions for each of the hired employees depending on their salary and bonuses.

Read also: The difference between part-time work and short-time work

To qualify for a pension, contributions must be fixed. When an individual entrepreneur ceases his activities, the Pension Fund will issue him a certificate confirming his length of service during his tenure as an entrepreneur. This certificate will then need to be presented together with the Labor Code to calculate the total length of service.

Documents confirming the status of individual entrepreneur

1. Certificate of registration as an individual entrepreneur.
2. Notification of registration with the Pension Fund as an insured.
3. Any documents that can confirm insurance deductions.

It is almost impossible to do anything without error. No one is immune from this. At a certain period of time, it may turn out that the entry once made by the individual entrepreneur was made incorrectly. This cannot be ignored; amendments must be made. Try it, find an employer, and ask him to make changes.

If the individual entrepreneur ceased to exist or went to another place to conduct business (well, you can’t find it in the same place), then corrections are made by the enterprise that found the defect. To do this, you should obtain the appropriate document from the inattentive individual entrepreneur.

If such a document is available, any adjustments will be made, be it a change of name or other data. Again, any information entered requires confirmation, so you should provide a passport, a document confirming the conclusion of a marriage or its dissolution, a birth certificate, since the Labor Code will make reference to the number and date of the founding document.

A new entry is made after crossing out the previous one with one straight line. Data from the supporting documents is written on the inside of the cover of the book.

Nothing from the sections “Information about work” or “Awards” is crossed out even with a straight line, the entry “Declare invalid” is simply entered below, and then amendments are entered. Information in the Labor Code is updated when transferring to another position, changing the name of the organization, etc.

Dismissal

A record of dismissal is made in the Labor Code on the day of dismissal. On the same date, the individual entrepreneur undertakes to pay all amounts due to the employee and hand over the completed documents. The dismissal record always contains the order number, date, reason with reference to the Code, details of the dismissal Order, seal and individual entrepreneur data with signature. Upon completion, the signature of the dismissed employee is affixed.

It’s even difficult to imagine how, if there was an appropriate law, individual entrepreneurs would hire and fire themselves. How can you talk about yourself in the 3rd person, much less write? It’s good that you don’t have to do this, although most employers would be happy with this option.

Failure to comply with existing laws

Sometimes, employees who come to work for an individual entrepreneur do not want to show their work record, and this is not because it does not exist - the reason for this behavior remains a mystery. How, in such a case, should the employer fulfill its obligations to fill out the document? Create new form This is not possible, since there is already a main document.

So, in order not to receive a fine of 50 minimum wages for improper documentation, draw up an act that will be signed by witnesses. About what? That the employee does not want to transfer his personal technical code to the individual entrepreneur and refuses to give a valid reason for such behavior. In addition to a fine, they can suspend the activities of the enterprise even for 3 months.

There have been cases when a court decision imposed on an individual entrepreneur not only a fine for lack of maintaining documents or making mistakes, but also had to compensate moral injury employee.

Now you are familiar with the main provisions that every self-respecting entrepreneur should know by heart when hiring employees for certain positions. A work book is not a piece of paper that you can crumple and throw in the trash, and then get a new one. You will have to put a lot of effort into restoring a damaged book or creating a duplicate.

Maintaining a work record book by an entrepreneur

Entrepreneur (IP) and work book. Filling out an individual entrepreneur's work book

The work book is the main document about the employee’s work activity and length of service. Since 2006, individual entrepreneurs have also received the right to register them. However, legislators have only recently clarified the specific procedure for maintaining work books by individual entrepreneurs.

Since March 23, 2008, the obligation of individual entrepreneurs to keep work books for everyone working for them for more than five days has been specified. Thus, the Government resolution came into force Russian Federation dated March 1, 2008 No. 132 “On amendments to the Decree of the Government of the Russian Federation of April 16, 2003 No. 225.”

Who and where makes an entry in the work book of an individual entrepreneur (IP)?

The Labor Code of the Russian Federation obliges entrepreneurs to keep work books for all employees, but no entries are made in their own labor individual entrepreneurs, since records are made in the work book about labor activities, not entrepreneurial ones.

In accordance with the law, an individual entrepreneur has the status of an employer, not an employee. He can't conclude employment contract with oneself, since there will be no other party in labor relations. Therefore, an individual entrepreneur (IP) has no legal grounds for keeping a work book for himself.

An individual entrepreneur cannot make an entry in his work book for himself and no one else!

Note. An individual entrepreneur does not have the right to draw up an EMPLOYMENT BOOK for himself. A person who is or was an individual entrepreneur should not have records of his own work in his work book.

Individual entrepreneurs are required to contribute to the Pension Fund of the Russian Federation insurance premiums for your future pension. As long as deductions are made and you are listed as an individual entrepreneur, your work experience is good. If you cease your activities, then To calculate your pension, the Pension Fund will issue you a certificate of your work experience .

Registration of a work book for individual entrepreneurs

The Labor Code obliges employers to keep work books for each employee. If work for an individual entrepreneur is the main activity, then an entry is made into the “labor” record only if the employee has worked for more than five days. When filling out the book, keep in mind that there cannot be abbreviations even in the name of the employer, for example, “IP Vasiliev V.V.” should look nothing more than “Individual entrepreneur Vladimir Vasilievich Vasiliev.”

If an individual entrepreneur hires an employee who has never worked anywhere before, he needs to obtain a work book. The employee, in turn, must compensate for the costs of purchasing the book by depositing money into the cash register (clause 47 of the Rules for maintaining and storing work books, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). With the consent of the employee, the necessary amount can be withheld from his salary.

Entries in the work book about the reasons for termination of the employment contract must be made in strict accordance with the wording of the Labor Code or other federal law. The corresponding link must also be written in the work book.

Dates in all sections of work books are written in Arabic numerals. For example, if an employee was hired on May 7, 2008, an entry is made in the work book: “05/07/2008”.

The employee's last name, first name and patronymic are indicated in full. Abbreviations or replacement of first and middle names with initials are not permitted. The date of birth (day, month, year) is entered into the book on the basis of a passport or other identification document (for example, a military ID, foreign passport, driver’s license, etc.).

A record of education is made only on the basis of a certificate, diploma, etc., and if the education is incomplete, then on a student card, grade book, certificate educational institution. Each entry is assigned its own serial number.

Also, information about the work performed by the employee, transfer to another permanent position and dismissal must be entered into the work book.

In the latter case, it is necessary to indicate the basis for termination of the employment contract.

It should be borne in mind that information about rewards for success in work is entered into the work book, but about penalties - not. The exception is cases when disciplinary action is dismissal.

There are situations when, for one reason or another, the entrepreneur’s employees do not want to present their work records. How to fulfill the obligation to maintain a work book in this case? There is no need to issue a new one, since the employer is not given the right to create another work book for the employee if he has the previous one. And in order not to fall under administrative punishment (a fine of up to 50 minimum wages) for violating the procedure for maintaining a work book (Article 5.27 of the Code of Administrative Offenses of the Russian Federation), it is necessary to draw up an appropriate act signed by several witnesses stating that the employee was asked to present a work book, from which he refused without explanation.

The name of the employer must be written in full in the work book. For example: “Individual entrepreneur Vladimir Vasilievich Vasiliev.”

Major changes

The issue regarding the storage of a work record book, which the employee did not receive in the event of dismissal or death, has been taken into account. Thus, documents must be kept until required by the employer in accordance with the requirements for their storage. According to the amendments, the issue of storage and transfer of documents will be regulated by the legislation on archives.

Note. Before the resolution came into force, employers were required to keep work books for 52 years (2 years in the personnel department, 50 years in the archive).

In addition, legislators highlighted the issue of errors made by individual entrepreneurs in work books. Thus, if an incorrect or inaccurate entry is discovered in the work book made by an entrepreneur whose activities have been terminated, the correction must be made to the employer at the new place of work. Let's take a closer look at error correction cases.

Read also: They want to resign at their own request, what should they do?

Since February 2008, Gosznak has been supplying a hologram as a measure to protect work record forms. It is used at the request of the employer issuing the work book. It can protect unchangeable elements of the form, for example the number, the signature of the person who issued the form, the employer’s seal. Work record forms and inserts without holograms are valid.

Correcting errors in the work book

As they say, no one is immune from mistakes, therefore, if an error is found in the work book, it must be corrected. The best option- ask the person who made the inaccuracy to do this, that is, the previous employer.

Note. CORRECTION OF ENTRIES in the work book. Legal recommendations are given on how to correctly correct errors in the work book.

If the previous employer cannot be found (for example, the company was liquidated and the entrepreneur moved), then the employer who discovered the error has the right to make an adjustment. However, this requires an official document from the place of work where the mistake was made.

On the title page of the work book, corrections are made on the basis of a specific document. For example, changing a surname record - based on passport data, birth certificate, marriage certificate or divorce certificate with reference to their number and date. Based on the same documents, they change the name, patronymic and dates of birth entered incorrectly in the work record. The previous entry is crossed out with one line and a new entry is made. On the inside cover of the work book, references are made to the documents on the basis of which the changes were made.

In this case, it is not allowed to cross out incorrect entries in those sections of the work book that contain information about the employee’s work or awards. Such entries must be “invalidated”, and then the correct ones must be entered.

In the case when an entrepreneur, having re-registered, changed his name, changes must be made to the book.

IP work book. Registration of the “Work Information” section in connection with a change in the surname of the employer - individual entrepreneur

Since an entrepreneur as an employer acts on the basis of registration documents, it can be assumed that it is more correct to make an entry in the work book specifically about the renaming of the employer. In this case, the entry will look like this: “Individual entrepreneur I.I. Ivanova (IP Ivanova I.I.) from 09/01/2012 was renamed to individual entrepreneur I.I. Petrova (IP Petrova I.I.).” Such conclusions follow from paragraph 3.2 of the Instructions. approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69.

So at the beginning of the “Job Information” section, do not fill in Columns 1 and 2 of the section. Make an entry in column 3. In column 4, indicate the documents on the basis of which the changes were made.

ASK A LAWYER A QUESTION!

Entry into the work book of an individual entrepreneur

When an entry may appear in an individual entrepreneur’s work book

A person engaged in individual entrepreneurial activity can obtain the status of an employee if he enters into an agreement with another employer as an employee. Only in this case is a corresponding entry made in his employment document.

An individual entrepreneur can make an entry in his work book for himself if he registers as a legal entity and appoints himself general director or other official. In this case, he himself can make a record of his employment as general director.

Part-time job

There are cases when an entrepreneur combines his activities with employment. Then the organization in which he works will create a document for him as for an ordinary employee. Despite this, he will have to continue to make fixed contributions to the Pension Fund as an entrepreneur, accumulating funds for a future pension.

Filling procedure

Personnel workers are often interested in how an individual entrepreneur can make entries in a work book. Information in the books of employees with whom the individual entrepreneur has entered into contracts is entered according to general rules, according to Resolution of the Ministry of Labor of the Russian Federation dated October 10, 2003 N 69 “On approval of the Instructions for filling out work books.”

The name of the employer must be spelled out in full, for example: “Individual entrepreneur Ivanov Viktor Vasilievich.”

Sample entry for an individual entrepreneur in a work book

How to confirm your experience?

In article 6 Federal Law dated December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation” states that the individual entrepreneur himself is classified as an insured under the compulsory pension insurance program. Therefore, his length of service is taken into account through the contributions he pays to the Pension Fund. In order to confirm the existence of experience as a legal entity, the Pension Fund of the Russian Federation issues a corresponding certificate during deregistration.

Calculation of sick leave and other benefits

To calculate sickness benefits. pregnancy and childbirth, the total length of service of an individual entrepreneur does not necessarily need to be confirmed by an entry in the labor record. In accordance with the requirements set out in paragraph 11 of the Order of the Ministry of Health and Social Development dated 02/06/2007 No. 91 “On approval of the rules for calculating and confirming insurance experience.”, periods of individual work activity are confirmed either by certificates from financial authorities or archival institutions confirming payment of social insurance payments (if we're talking about on the period before January 1, 1991), or a document from the territorial body of the Social Insurance Fund of the Russian Federation on the payment of social insurance payments (for the period from January 1, 1991 to December 31, 2000, as well as for the period after January 1, 2003). The length of service confirmed in this way can be reflected in the employee’s personal card (form T-2).

Despite the fact that the pension of the majority of currently working Russians will depend on actual savings, and not work experience, entries in the work book have not lost their relevance. They affect the amount of sick leave payments, the likelihood of receiving a loan, and who in our country can be sure that the procedure for calculating pensions will not change several times? Therefore, personnel officers are sometimes asked to make a fictitious entry in the work book about work. Let's look at how harmless this is using an example.

The work book is the main document of the employee. It records information about the experience and career growth person. Subsequently, the information from the form will be useful when applying for pension benefits. Therefore, it is so important that the form is drawn up in accordance with the established rules. In this article we will tell you how to correctly make entries in a work book.

Sometimes, for various reasons, employees decide to leave the organization. Or termination of the contract occurs at the initiative of the employer. Information about this is entered on the employee’s form. We will tell you in the article how to make a correct entry in the work book about dismissal.

How to restore a work book if it is lost? The answer to this difficult question depends on who is responsible for the loss of the document - the employer or the citizen himself. In the first case, the employer must undertake the restoration. In the second - the owner of the form. We will tell you more about recovery methods below.

The old truth is “he who does nothing makes no mistakes.” It is important to notice the error in a timely manner and correct it correctly. For a number of errors made in the work, detailed algorithms and instructions for correct correction have been developed. But you can’t cover everything in the instructions...

Entry in the work book of an individual entrepreneur

Everyone knows that an entry in the work book is the main argument about the length of service and work activity of an employee. The book is issued regardless of who the employee works for. The law obliges every individual entrepreneur (IP) to fill out work books for their employees five days after they start work. But if everything is clear with the employees, then who should make an entry in the work book for the individual entrepreneur himself? Let's try to understand this issue further.

Filling out an individual entrepreneur's work book

It would be logical to assume that the individual entrepreneur must make an entry for himself, since he is the head of the entrepreneurial process organized by him. But actually it is not. The work book is kept to record work experience, and not entrepreneurial activity. And the legislator clearly separates these two concepts. Accordingly, an entrepreneur who has the status of an employer cannot hire himself or enter into an employment contract with himself. And an entry in the work book is made precisely on the basis of a signed employment contract. Therefore, an individual entrepreneur cannot issue a work book for himself.

However, you should not worry that all the time spent on entrepreneurial activity will not be taken into account as work experience. After all, even working as an individual entrepreneur, a citizen makes contributions to the account Pension Fund. He also takes into account his length of service and accumulates funds for a future pension. Therefore, the main goal for which it is necessary to maintain a work book can be achieved in addition to it. If necessary, the Pension Fund can always issue an appropriate certificate to the individual entrepreneur.

Pension issue

To finally dot the i’s, let’s take a closer look at the issue of calculating an individual entrepreneur’s pension, taking into account that he cannot make an entry in his work book for himself. First of all, the law directly states that length of business activity is counted towards seniority. This experience can be confirmed not with a work book, but with a certificate of registration of individual entrepreneurs. It is the date of issue of such a document that is the beginning of the deduction of seniority as an individual entrepreneur.

An individual entrepreneur, or individual entrepreneur, is an independent entity. In the course of its activities, an individual entrepreneur can work independently or involve third parties. These can be both persons with whom an employment contract is concluded, and personnel who are hired to perform one-time work within the framework.

Does an individual entrepreneur need a work book: what the law says

The Labor Code distinguishes three key categories of employers: entrepreneurs and legal entities. Thus, the special status of individual entrepreneurs follows from legislative norms. He is not his own employee, since he does not enter into an employment contract with himself. According to the norms of Art. 20 of the Labor Code, an employee can be recognized as a person who has entered into an employment relationship with the employer.

The Labor Code directly states that individual entrepreneurs can have the status of an employer. This rule is spelled out in Art. 20 TK. But the individual entrepreneur does not formalize labor relations with himself, so no marks are made in the work book.

This conclusion follows from the provisions of Art. 66 of the Labor Code, according to which employers keep work books only for their employees.

This is the difference between individual entrepreneurs and legal entities. The latter must have at least one employee. Even if they are the same person and there are no more employees in the company, the director is still considered an ordinary hired employee and must make a note in his work book for himself.

A person may have a work record book, because he could have completed it before opening the business, when he was employed. But a note about his current entrepreneurial status is not needed there.

If the individual entrepreneur has not worked anywhere before and does not have a work book, then there is no need to create one.

The importance of making entries in the work book is usually associated with the fact that on their basis it is subsequently determined. The time of entrepreneurial activity is also included in the insurance period. It begins to be calculated from the moment of registration of the entrepreneur until his exclusion from the Unified State Register of Individual Entrepreneurs with the condition that insurance premiums were paid for him. This rule is contained in Part 3, Clause 1, Art. 7 Federal Law “On Compulsory Pension Insurance” No. 167. Information from the Unified State Register of Individual Entrepreneurs is publicly available, so there is no need to make entries in the work book to confirm the period of entrepreneurial activity.

How can an individual entrepreneur make an entry in his own work book?

As already noted, the entrepreneur does not make any notes to himself.

An entrepreneur makes an entry in his employee’s work book according to the general rules. In this case, the entrepreneur should be guided by the Labor Code, Instructions on Labor Books No. 69, Rules of Labor Books No. 255 of 2003. No exceptions are made for entrepreneurs when filling out work books for their employees.

In the third column of the “Work Information” section, the entrepreneur should write down the full name of the employer (according to clause 3.1 of Instruction No. 69). Here the full name and name “individual entrepreneur” are entered in full without abbreviations.

In established cases, records are certified with the seal of the individual entrepreneur. But the entrepreneur is not required to have a seal, so he has the right to certify the entry with his signature.

Thus, the entrepreneur does not create a work book for himself and does not enter any notes here that he works for himself. But if an entrepreneur has hired employees under an employment contract, then he must fill out a work book according to the general rules.

(No ratings yet)

Good day to all! In my group on VK" Business secrets for a beginner"Quite often questions come from entrepreneurs regarding how to correctly register a person for their work, how to conclude a contract with a person and how to correctly fill out an employee’s work book as an individual entrepreneur. That is why I decided to examine this issue in more detail and write an article.

After filling out, the labor entrepreneur must prepare and join the (social insurance fund), as well as register as an employer with the Social Insurance Fund.

How can an individual entrepreneur fill out a work book for himself?

This question is quite popular and I get asked it with enviable frequency. I want to disappoint you, the fact is that an individual entrepreneur does not have the right to fill out a work book for himself, since he cannot be in an employment relationship with himself.

In fact, it turns out that the individual entrepreneur is not conducting labor activity, but entrepreneurial activity. And precisely because only entries about work activities are entered into the work book, and not about entrepreneurial activities, entries cannot be made.

An individual entrepreneur’s entrepreneurial activity is confirmed by the OGRNIP certificate.

Despite the lack of work experience of an individual entrepreneur, when calculating a pension, his entrepreneurial experience is taken into account, because he still pays the state. Moreover, in last years this amount is not so small.

How an individual entrepreneur can issue a work book for an employee

Here it’s a completely different matter. The individual entrepreneur is in an employment relationship with his employee and enters into an employment contract with him.

He prepares a work book for his employee on a general basis, since the individual entrepreneur is a full-fledged employer.

An individual entrepreneur must make an entry in the employee’s work book after he has worked for 5 days.

If the employee has not worked anywhere before, then a new work book is created in which the first entry is made (a new labor worker must be purchased at your own expense).

An entrepreneur can fill out the work book of his employee independently (if the individual entrepreneur is a large one and has many employees, then usually a special person is allocated for such purposes - a personnel officer).

Registration in the employment record is done only for an employee who has found a job with an individual entrepreneur at the main place of work. If the place of work is part-time, then the individual entrepreneur should not make any entries.

How can an entrepreneur fill out an employee's employment form?

Let's look at what we need to fill out this document:

1. Pen. The handle should be color- and water-resistant. Regular ballpoint pens That's exactly what they are. The color of the pen should be: blue, black or purple.
2. Seal. For entrepreneurs who have not made their own seal, my advice: be sure to do so before you start working with official documents.
3. . This order must be done by the individual entrepreneur himself.

Having everything listed above, you can start filling out the work book.

There are four columns in the work book:

1. Serial number;
2. Date of completion;
3. The name of the organization, as well as the position for which the employee is hired;
4. The name of the document on the basis of which the entry is made.

Currently, many entrepreneurs use this Internet accounting to calculate taxes, contributions and submit reports online, try it for free. The service helped me save on accountant services and saved me from going to the tax office.

The procedure for state registration of an individual entrepreneur or LLC has now become even simpler; if you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the one I have verified online service: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

You can watch the process of filling out the book at the end of this article in the attached video.

That's probably all! Happy business!

In Russia, a work book is the main document containing information about the work activity and length of service of an employee. Since 2008, the obligation to maintain and fill out work books has also appeared for individual entrepreneurs. From this article you will learn whether it is possible for you to invest entries in your work book yourself and how this issue is regulated at the legislative level.

Who is an IP

An individual entrepreneur is an individual who is registered as an individual entrepreneur and conducts business activities without forming a legal entity. In other words, even after passing the state registration procedure, an individual entrepreneur remains an individual.

An individual entrepreneur is registered at the citizen’s permanent registration address. Unlike a legal entity, an individual entrepreneur is not a priori an employer. He is obliged to register in this status only when he enters into the first employment contract with an employee. Also the IP does not have constituent documents, in which organizations enter information about all changes made.

What law regulates the mandatory maintenance of work records of individual entrepreneurs?

A lawyer will advise you in the comments to the article

Features of using the document

Starting the activity of an individual entrepreneur is always associated with the search for answers to more quantity questions. One of these questions is how to keep and make entries in the work book of an individual entrepreneur, namely, how individual entrepreneurs take into account their own work experience, keep a work book for themselves and for their employees, how to store work books with an individual entrepreneur and what entries to make in them. In this article we will try to help you find answers to all these questions.

Work book of individual entrepreneur for himself

The procedure for conducting labor activity and recording it is regulated Labor Code RF. Article 66 of the Labor Code defines a work book as a document about labor activity, in which information about the employee’s length of service and positions held is mandatory. Since an individual entrepreneur is not an employee and cannot act as an employee for himself, but acts only as a business owner, he does not have the right to make entries in the work book as an individual entrepreneur.

Accounting for the length of service of an individual entrepreneur during the period of business activity occurs on the basis. The beginning and end of the individual entrepreneur’s work experience correspond to the date of registration of the individual as an individual entrepreneur and the date of deregistration with the Federal Tax Service. In order to confirm the existence of work experience as an individual entrepreneur, the Pension Fund of the Russian Federation, during deregistration, issues the entrepreneur a certificate about the period of payments during his stay in the status of an individual entrepreneur.

Often, employers and former entrepreneurs have a question: is it necessary to make an entry in the work book of a former individual entrepreneur about the period of entrepreneurship if he gets a job as a simple employee after completing his entrepreneurial activity. Most clerks are inclined to believe that no, it’s not necessary. Entries are made in the individual entrepreneur’s work book only for employees, and the period of entrepreneurship is confirmed by a certificate from the Pension Fund (and the Social Insurance Fund, if the individual entrepreneur paid voluntary insurance contributions).

In cases where an individual entrepreneur combines entrepreneurial activity and hired work, a work book is created for him at the place of employment as for an ordinary employee, which does not exempt him from fixed contributions to the Pension Fund as an individual entrepreneur.

Individual entrepreneur work books for employees

The Labor Code requires all employers to draw up and maintain work books for the citizens they hire, and a new employee must start keeping a work book no later than 5 days from the date the employee was hired. The obligation to maintain work books applies only to citizens hired for their main job; if the employee gets a part-time job, then there is no need to create a work book for an individual entrepreneur.

A work book is a printed product that has certain degrees of protection; only GOZNAK can produce them, but anyone can distribute them. Therefore, when purchasing work books for your employees, make sure that they are published by GOZNAK, have a series and number, and are published on special paper.

The employee’s work book must indicate the following information:

• FULL NAME. employee, information about his education, profession, acquired specialty and date of birth;
• employer's name;
• position held and work performed in the form: “Accepted for position XXXX in department XXXX”;
• transfers to other positions;
• fact of dismissal indicating the reason.

When filling out a work book, an individual entrepreneur must indicate himself as an employer and properly make entries in the book about the employee and changes in his position in accordance with the Instructions for filling out work books issued on the basis of the Decree of the Ministry of Labor dated 10.10.2003 (download these instructions you can at the end of the article). To record work books, an individual entrepreneur must create a Labor Code Account Book.

If an individual entrepreneur works without a seal, then when making entries in the employees’ work book, he only puts a personal signature, which may give rise to additional questions to the employee from the Pension Fund employees at the time of registration of the pension. Therefore, in order to avoid such difficulties, it makes sense for an individual entrepreneur to get a seal (especially since it is very inexpensive and does not require any registration steps) and put it next to his signature on all documents.

Responsibility for violations

Individual entrepreneurs, along with other employers who hire workers, are required to comply with the rules for maintaining, recording and storing work books. The basis for this requirement is the Rules for maintaining, storing, recording and issuing work books (you can download this document at the end of the article).

Responsibility for violation of these rules is provided for in Article 45 of the Rules and provides for either a fine in the amount of 1 to 5 thousand rubles, or a ban on conducting business activities for up to 90 days. In some situations, by a court decision, it is possible to compensate for damage caused to an employee when deliberately false or incorrect information is entered into his work book.

Agree, 90 days is a very long time for any business, especially for individual entrepreneurs working with clients. Therefore, you should never violate these rules. Please read them carefully, take note and take them into account when working with workers’ work books.

Thus, an entry is not made in the individual entrepreneur’s work book, but the entrepreneur is obliged to maintain labor records for employees. In this process, it is necessary to be guided by existing legislative norms and, in particular, the current Rules. Violation of these rules can lead not only to a fine, but also to suspension of activities, which can lead to serious losses or even...

home » Investments » Signing up for employment as a sample. An individual entrepreneur keeps work books. Column "Information about work"