How to make an entry in the work book of an individual entrepreneur. Filling out the work book SP SP entry in the work book to yourself

Technically, the answer to the question of how to correctly make an entry in the work book about hiring in an individual entrepreneur will be exactly the same as in a large state corporation - in strict accordance with the rules approved by Government Decree of 16.04.2003 N 225 and the norms of the instruction approved by the Decree of the Ministry of Labor of 10.10.

But if you go into details, you will find nuances - it is important to correctly formulate what exactly to write. Individual entrepreneurs do not have strict requirements for the internal structure, even for the fact of its existence, an individual entrepreneur may not have a staffing table, and in this case he will write the name of the position without reference to the structural unit.

By hiring workers, an individual entrepreneur acquires not only rights (under the Labor Code of the Russian Federation), but also assumes certain obligations that extend far beyond the Labor Code and are limited by the Code of Administrative Offenses of the Russian Federation and the Criminal Code of the Russian Federation. To avoid mistakes and not become a victim of fair justice, businessmen need to know not only how and why it is necessary to enter information in personnel records, but also what wording is correct or acceptable, and which should be avoided.

An entry in the work book about dismissal of one's own free will 2020 at an individual entrepreneur

As you can see, the wording is different, but they both correspond to the current legislation.

When an entry may appear in the work book of an individual entrepreneur

A self-employed person can obtain the status of an employee if he concludes an agreement with another employer as an employee. Only in this case, an appropriate entry is made in his document on employment.

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

part-time

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

Filling order

Personnel workers are often interested in how individual entrepreneurs 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 the general rules, in accordance with.

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

To this day, many are tormented by the question - Do I need to do entry in the work book of an individual entrepreneur about his work activity.

QUESTION: In the case when an individual entrepreneur does not have employees, should he keep a work book for himself? If a person has ceased activities as an individual entrepreneur and goes to work for another employer, does the new employer need to do work book entry 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) maintains work books for each employee who has worked for him for more than five days, in the case when the work for this employer is the main one for the employee. Therefore, if workers under an employment contract work for an individual entrepreneur, then he is obliged to keep work books for them, in the manner established by the Government of the Russian Federation. The form, procedure for maintaining and storing work books, as well as the procedure for preparing work book forms and providing employers with them, are approved in Decree of the Government of the Russian Federation dated 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 terminating the employment contract and information about rewards for success in work. Information about penalties in the work book is not entered, except in cases where dismissal is a disciplinary sanction. At the request of the employee, information about part-time work is entered in 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 according to the stipulated labor function, to ensure the working conditions provided for by labor legislation and other regulatory legal acts containing labor law norms, the collective agreement, agreements, local regulations and this agreement, to pay the employee wages in a timely and full amount, and the employee undertakes to personally comply with this agreement. labor function, comply with the internal labor regulations applicable to the 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 the fact that the legislator has determined the status of an employer and not an employee for an individual entrepreneur, he, accordingly, cannot conclude an employment contract with himself (this will be contrary to the labor code, since there will be no other party in labor relations), therefore he has no legal grounds to keep a work book for himself.

As for the fact that the work book of the established form is the main document on the work activity and work experience of the employee, this again only applies to the employee. Since the legislator has determined his legal status for an individual entrepreneur, he will have his own documents established by law in support of his labor activity. Based on Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of 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 the termination of activities by an individual as an individual entrepreneur”.

As for the work experience of an individual entrepreneur, according to Art. 2 of the Federal Law of December 15, 2001 No. 166-ФЗ “On State Pension Provision in the Russian Federation”, length of service is length of service, taken into account when determining the right to certain types of pensions for state pension provision, the total duration of periods of work and other activities that are counted in the length of service 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 173-FZ "On labor pensions in the Russian Federation", the insurance period is the total duration of periods of work and (or) other activities taken into account when determining the right to a labor pension, during which insurance premiums were paid to the Pension Fund of the Russian Federation, as well as other periods counted in the insurance period. Based on Art. 6 of the Federal Law of December 15, 2001 No. No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, compulsory pension insurance policyholders are: “...individual entrepreneurs, lawyers, notaries engaged in private practice”.

Thus, the main document confirming the labor activity and seniority 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 ceased his activity 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 as to whether entry in the work book of an individual entrepreneur:

1. As mentioned above, an individual entrepreneur is an employer, not an employee. In the Labor Code of the Russian Federation, Article 66, it is established that information about the employee, the work performed by him, transfers to another permanent job and the dismissal of the employee, as well as the grounds for terminating the employment contract and information about awards for success in work are entered in the work book. Therefore, entering information into the work book that is not provided for by law can be regarded as a violation.
2. A person who has concluded an employment contract with an employer becomes an employee. If the person’s previous work activity is not reflected in the work book, then a situation may arise that the employer, when hiring a former individual entrepreneur, worsens his situation compared to other employees, since the total length of service that is necessary for calculating, for example, temporary disability benefits, maternity benefits and in accordance with the Federal Law of December 29, 2006, is not taken into account. 255-FZ "On the provision of benefits for temporary disability, pregnancy and childbirth of citizens subject to compulsory social insurance." However, this law does not make the calculation of seniority in the payment of 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, for pregnancy and childbirth of citizens subject to compulsory social insurance" in the insurance period for determining the amount of benefits for temporary disability, for pregnancy and childbirth (insurance period) are included in the periods of work of the insured person under an employment 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 absence employment and in connection with motherhood. In accordance with this law, the Order of the Ministry of Health and Social Development of the Russian Federation of 06.02.2007 No. No. 91 “On approval of the rules for calculating and confirming the length of service for determining the amount of benefits for temporary disability, pregnancy and childbirth”, according to which (paragraph 11) the periods of activity of an individual entrepreneur, individual labor activity, labor activity on an individual or group lease are confirmed:

a) for the period before January 1, 1991 - a document from financial authorities or certificates from archival institutions on 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 of the territorial body of the Social Insurance Fund of the Russian Federation on the payment of social insurance payments.

On fixing in the work book the insurance experience of an employee - a former individual entrepreneur, confirmed by the indicated documents, in the event of his employment in the Decree of the Government of the Russian Federation of April 16, 2003 No. 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. No. 69 "On the approval of the Instructions for filling out work books" does not contain instructions. However, this length of service may be reflected in the employee's personal card (T-2 form). So, according to the Guidelines for the application and filling out forms of primary accounting documentation (Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1), the length of service (general, 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 corresponding 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 a complete personnel document flow, according to the law.

But in order to avoid problems during inspections by regulatory authorities, it is highly desirable to draw up at least a minimum set of documentation for concluding an employment relationship with an employee.

If it is planned to hire the first employee, then the procedure for collecting and processing papers will be longer than when registering subsequent personnel.

So, the step-by-step registration of an employee to work for an IP:

note that an individual entrepreneur has the opportunity to choose the design of 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 the performance of time-limited work, the conclusion of a civil law document is much more relevant.

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

Below is an example document:

Sample document for review:

The order of acceptance to work

The order for employment is a much more serious paper. This document must necessarily reflect such information as:

• full name of the employee (full name);
• Job title;
• salary amount;
• probationary period;
• duration of action (urgent, indefinite);
• 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 is familiar with all the conditions and has no complaints. The reason for writing the order is a contract for employment in an individual entrepreneur, previously concluded with a hired person.

In the picture of the photo of the document:

Sample document below:

Important! It is not allowed to issue an order earlier than 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 spelled out, address and place of work, social guarantees of the employee, work schedule and weekends, as well as all the items specified in the order for employment.

Contract example:

Document photo for review:

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

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

An entry on employment in the work book occurs when the signing of the employment contract took place. When concluding a civil law contract, an entry is not allowed.

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

Registration of an individual entrepreneur in a pension fund and a social insurance fund

Regardless of the type of contract concluded with the first employee, the entrepreneur is obliged to register it with the pension fund of Russia no later than 30 days from the date of its execution and signing.

To register, you must provide documentation such as:

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

If a private trader does not submit documents to this authority within 90 days, the legislation provides for the imposition of a fine on a negligent employer in the amount of 5,000 rubles. If the delay is more than this 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 conclusion of an employment relationship with an employee. What documents will be needed?

Important! As in the situation with the FIU, registration with the FSS must occur no later than 10 days from the date of execution of labor documents. Otherwise, the penalty for delay for individual entrepreneurs will be from 5 to 10 thousand rubles, depending on the type of contract.

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

Features of using the document

The beginning of the activity of an individual entrepreneur is always associated with finding answers to more questions. One of these questions is how to maintain 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 employees, how to store work books with individual entrepreneurs and what entries to make in them. In this article, we will try to help you find answers to all these questions.

IP work book for yourself

The procedure for conducting labor activity and its accounting is regulated by the Labor Code of the Russian Federation. Article 66 of the Labor Code defines a work book as a document on labor activity, in which information about the work experience of the employee and the positions he holds is mandatory entered. 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 work experience of an individual entrepreneur during the course of doing business is based on. The beginning and end of the work experience of an individual entrepreneur correspond to the date of registration of an individual as an individual entrepreneur and the date of removal from registration with the Federal Tax Service. In order to confirm the work experience as an individual entrepreneur, the PFR, at the time of deregistration, issues a certificate to the entrepreneur 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 required 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 the completion of entrepreneurial activity. Most clerks are inclined to believe that no - it is not necessary. Entries are made in the IP workbook only for employees, and the period of entrepreneurship is confirmed by a certificate from the Pension Fund (and the FSS, if the IP paid voluntary insurance premiums).

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

Employment books of individual entrepreneurs for employees

The Labor Code requires all employers to draw up and maintain work books for citizens hired, 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 exists only in relation to citizens hired for the main job, if the employee has a part-time job, then the IP does not need to start a work book.

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 issued by GOZNAK, have a series and number, and are published on special paper.

The employee's workbook must include the following information:

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

When filling out a work book, an individual entrepreneur is obliged to 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 (you can download this instruction at the end of the article). To account for work books, an individual entrepreneur must have a Book of Accounts for the Labor Code.

If an individual entrepreneur works without a seal, then when making entries in the work book of employees, he puts only a personal signature, which may give rise to additional questions to the employee from the employees of the Pension Fund at the time of registration of the pension. Therefore, in order to avoid such difficulties, it makes sense for an individual entrepreneur to still get a seal (especially since it is quite 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 employees, are required to comply with the rules for maintaining, recording and storing work books. The basis for such a requirement is the Rules for maintaining, storing, accounting 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 the imposition of a fine in the amount of 1 to 5 thousand rubles, or the imposition of a ban on doing business for up to 90 days. In some situations, by a court decision, it is possible to compensate for the damage caused to an employee when knowingly false or incorrect information is entered in his work book.

Agree, 90 days is a very long time for any business, especially for individual entrepreneurs working with clients. Therefore, you should not violate these rules in any case. Carefully read them, take note and take them into account when working with work books of employees.

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

An individual entrepreneur is a full-fledged economic entity conducting business activities for the purpose of making a profit. In addition to independent work, individual entrepreneurs have the right to attract hired employees. Are there any differences in the procedure for registering employees, and is it necessary for an individual entrepreneur to record an entry in the work book for himself?

Registration of labor relations between the entrepreneur and employees

The Labor Code provides that individual entrepreneurs can act as employers. Business expansion requires the involvement of additional workforce. The reception of employees is a common practice.

Considering that the obligations of an entrepreneur, as an employer, practically do not differ from the actions of legal entities, an individual entrepreneur must be prepared for some material costs in connection with this fact. In addition to the payment of wages, a mandatory condition is the transfer of insurance premiums for employees to off-budget funds, withholding taxes.

In order to accrue insurance premiums from the amounts of calculated wages, you will need to obtain registration numbers in the FSS. Previously, an entrepreneur needed to have 2 registration numbers in the Pension Fund: for himself personally and for employees. Due to the fact that the administration of payments to the pension since 2017 began to be carried out by tax services, such a need has disappeared. One registration number received by the entrepreneur at the beginning of the activity is enough.

Work for an individual entrepreneur on a work book

The employment of employees by an individual entrepreneur is carried out according to general rules. An individual entrepreneur has the same rights and obligations as legal entities. Entrepreneurs can establish a probationary period, require employees to perform their functions in accordance with an employment contract.

The list of documents that should be requested from employees when registering an employment relationship is as follows:

• Russian passport or other identity document;
• SNILS number;
• medical book (if there are legal requirements);
• military ID;
• employment history.

Is it mandatory to work with an individual entrepreneur on a work book? Yes, the provisions of the Labor Code of the Russian Federation require that relevant employment records be made if the employee has worked for more than 5 days.

How to record an individual entrepreneur in a work book the fact of hiring an employee? Here you should also be guided by the rules on work books established by the Decree of the Government of the Russian Federation of April 16, 2003 No. 225. The employer will need to provide:

• the name of the employer;
• the date of the transaction;
• details of the document - grounds;
• position held by the employee.

At the initial employment of an employee, the entrepreneur is obliged to independently start a work book.

It should be remembered that regardless of whether a work book is needed or an employee works part-time, there is a need to draw up an employment contract.

Does an entrepreneur need to register himself personally at work

In the presence of employees, it is required to formalize labor relations in accordance with all the rules of the Labor Code of the Russian Federation. But if the activity is carried out independently, is it necessary for the individual entrepreneur to make an entry in the work book to himself?

Legislatively, this possibility is not provided. An entrepreneur may have the status of an employer, but it will not be possible to formalize a unilateral labor relationship.

Nevertheless, the experience of an individual entrepreneur is counted on a general basis, including for future pension provision. The document confirming the fact of work is a certificate of state registration.