Many entrepreneurs are tormented by the question of whether the individual entrepreneur should make an entry in the work book for himself. Do not forget that it is this document in Russia that is the main one, confirming the length of service as an employee. The book is issued regardless of who the citizen works for. Therefore, everything is clear with employees, but many people still have a question about the entrepreneur himself. It is important to understand this topic carefully.
Does an individual entrepreneur keep a work book for himself?
The Code establishes that entrepreneurs can be full-fledged employers. Based on this, it can be assumed that an individual entrepreneur should make an entry in his work book. In reality, the situation is much more complicated.
It is on the basis of the above-mentioned code that the status of an individual entrepreneur is established, which is assigned to him in the course of labor relations. The named legislative act contains information that an entrepreneur cannot act as an employee. This status is acquired exclusively by a citizen who works for an individual entrepreneur. To avoid liability for an employee, a package of relevant documents must be drawn up.
Trying to find the answer to the question posed in the title, it is important to take into account two facts established by law:
- An individual entrepreneur is obliged to draw up work books for employees working for him.
- An entrepreneur cannot be considered an employee in the sense that the law puts into this concept.
Based on the above judgments, which directly follow from the Labor Code of the Russian Federation, we can draw an unambiguous conclusion. The entrepreneur should not make entries in the work book for himself. The legislation does not provide for such a right or obligation.
Entries are made exclusively in accordance with the contract concluded between the entrepreneur and the employee accepted for the position. At the same time, an individual entrepreneur cannot sign such an agreement with himself. It turns out that the entrepreneur is not entitled to issue a book for himself.
Many do not understand: since it is the book that acts as the main document on labor activity, how is the length of service taken into account in its absence? The answer to this question is given by the pension legislation of the Russian Federation.
It is clearly established here that the period during which a citizen is engaged in entrepreneurial activity is taken into account when calculating the length of service. It turns out that for an individual entrepreneur, a certificate issued during state registration becomes a document that confirms the length of service.
The issue of calculating the length of service is primarily of concern to those who are thinking about pensions in the Russian Federation. The entrepreneur is entitled to payments from the state upon reaching the appropriate age. However, there is one BUT - in order to receive a pension, an individual entrepreneur must first accumulate it.
To this end, you will have to make the following deductions:
- Fixed insurance contributions to the pension fund for yourself. The amount of such payments must be clarified annually. The statutory amount of fixed contributions changes periodically.
- The pension fund of the Russian Federation will have to make deductions for each employee of the entrepreneur. At the same time, the amount of contributions is determined by the amount of payment for work and bonuses.
The individual entrepreneur must remember that he has the right to refuse to pay fixed amounts to himself. However, after that, he will not be able to claim a pension.
Few become PIs as soon as they reach working age. Most Russians first get hired by some kind of company. Naturally, in the course of employment, the employer draws up a corresponding entry in the work book. Subsequently, this citizen can become an entrepreneur. At this point, the problem arises of how the experience will be calculated. In practice, reverse situations also occur - an individual entrepreneur decides to stop running his business and get a job for hire. The experience in both situations described is confirmed by two documents - this is a work book and a certificate of registration as an entrepreneur.
Upon reaching the age of the individual entrepreneur, you should go to the Pension Fund in order to obtain a certificate confirming that he made contributions that are established by law.
This document will also reflect the citizen's experience as an entrepreneur. In accordance with the certificate, in conjunction with the book, the total duration of the period of activity is calculated.
The law provides for the obligation of the entrepreneur to draw up work books for his employees employed by him. The only condition under which it is not necessary to make an entry is in the case of employment for a temporary job.
When accepting an employee to an individual entrepreneur for a job that is the main one, a new employee must make a record. The law allows you to do this not immediately, but five days after taking office.
It is important to strictly follow the procedure for filling out the work book.
The main rules for this are as follows:
- The name of the employer must be indicated in full. That is why it is not allowed to reduce the legal form to an abbreviation. That is, you should write in full - an individual entrepreneur.
- If employment is carried out for the first time, the new employer is obliged to have a work book. The employee must purchase the form on his own at his own expense or agree to deduct its cost from wages. When drawing up a new work book, it is important to fill out the title page correctly. Here the data of the employee is indicated on the basis of a passport or other document confirming the identity. Information about education is indicated in accordance with the diploma.
- The records exclusively use Arabic numerals for dates.
- When dismissing, in addition to the reason, it is mandatory to indicate a link to the article of the Labor Code.
- Each entry must have a corresponding sequence number.
- It is mandatory to indicate the name of the position for which the employee was hired. This is done in accordance with the staffing table. If a transfer is made to another position, this is also reflected in the document in question.
The entrepreneur is obliged to comply with all the rules for filling out the work book. At the same time, we emphasize that violation of the norms of the law entails punishment in accordance with Russian law.
An entrepreneur must know how to properly make an entry in a work book.
It is important to follow the general rules for all, but also to know some features:
The entrepreneur should also be aware that disciplinary sanctions are not recorded in the work book. The only exception is dismissal not of one's own free will, but due to serious misconduct. Information about the reason for termination of the contract and information about awards must be reflected in the work book.
An entrepreneur may face a situation where an employee refuses to provide his own work book, which he had previously kept. Refusal in such a situation from a record of employment may result in a fine. At the same time, it would be illegal to issue a new work book.
An entrepreneur in such a situation must draw up an appropriate act. It is important to involve two witnesses who will agree in writing to confirm the correctness of the entrepreneur. The act should indicate that the employee refused to provide a work book. If the employee named the reason, it should also be reflected in the document being drawn up. In cases where the employee refused to provide a work book without indicating reasons, this is also indicated in the act.
It is important to strictly observe all the features of making records of employment. If the entrepreneur does not comply with the law, he faces liability. At the very least, you will have to pay the fines.
An entrepreneur should not make an entry in the work book for himself. The length of service is determined on the basis of the certificate of registration. At the same time, he is obliged to draw up this document for employees employed by individual entrepreneurs. At the same time, it is important to follow a number of rules for filling out a work book. If you violate the law, the entrepreneur may face serious liability.
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.
Entrepreneur entry in the work book
- Should he record in his own TRC?
- Is he obligated to conduct the TRC of hired employees?
The answers to these questions will vary.
An entrepreneur cannot make an entry in his own TRC, since only data on labor activity is entered into it (see Article 66 of the Labor Code of the Russian Federation, hereinafter referred to as the Labor Code). An individual registered as an individual entrepreneur is engaged in entrepreneurial activities, i.e. activities aimed at making a profit and carried out at their own peril and risk (paragraph 3, part 1, article 2 of the Civil Code of the Russian Federation). An individual entrepreneur cannot make an entry in the work book in relation to himself, just as he cannot pay himself a salary. Rostrud adheres to this position in a letter dated February 27, 2009 No. 358-6-1.
On the other hand, an entrepreneur is obliged to make entries in the TRC of individuals who work for him. Such a requirement is contained in s. 3 art. 66 TK. So, an individual entrepreneur must conduct the TRC for his employees, who:
- work for him at a permanent place of work;
- work for the entrepreneur for more than 5 days.
How to fill out an individual entrepreneur work book: a sample
The TRK form, as well as the rules for its execution and maintenance, are established by the following regulatory acts:
- Rules of conduct ..., approved. Decree of the Government of the Russian Federation of April 16, 2003 No. 225.
- Instructions for filling ..., approved. Decree of the Ministry of Labor of the Russian Federation dated 10.10.2003 No. 69. Details - in the article "Instructions for filling out and maintaining work books".
Here are their main points:
- dates in TrK are indicated in numerical format: dd.mm.yyyy (for example, 12/21/2017);
- the names of the documents on the basis of which the recording is made must be indicated in full (for example, an order), abbreviation to pr. is not allowed;
- the name of the individual entrepreneur must be indicated in column 3 in full (for example, individual entrepreneur Sergey Alexandrovich Krotov).
A job posting consists of:
- record numbers in order;
- day, month and year when the employee was employed;
- the position of the employee, indicating the structural unit, if any;
- details of the document by which the employee was hired (for details, see the article “Filling out a work book when hiring - a sample”).
When an employee is terminated:
- the next record number in sequence;
- the day the employee leaves, as a rule, this is the last day of his performance of his duties;
- the reason for dismissal and the required article of the Labor Code, reductions in this case are also not allowed.
So, speaking of IP and work book, you need to remember 2 points. An entrepreneur does not enter information about himself into the TRC, since he carries out entrepreneurial, and not labor activities. An individual entrepreneur fills in the TRC of his employees as a legal entity employer.
A person who is or was an individual entrepreneur should not have any records of his own work in his work book.
Entrepreneur (IP) and work book, Filling in the IP work book
The work book is the main document on the work activity and work experience of the employee. Since 2006, individual entrepreneurs have also received the right to issue 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 all those who work for them for more than five days has been specified. Thus, Decree of the Government of the Russian Federation dated March 1, 2008 No. 2003 No. 225.
Who should keep work books
The following categories of employers (except individuals) should keep work books for each employee:
- organizations;
- individual entrepreneurs;
- private notaries;
- lawyers who have established law offices.
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 IP, because. records are made in the work book about labor activity, and not entrepreneurial.
In accordance with the law, an individual entrepreneur has the status of an employer, not an employee. He cannot conclude an employment contract with himself, as there will be no other party in the employment relationship. Therefore, an individual entrepreneur (IP) has no legal grounds to maintain a work book for himself.
An individual entrepreneur himself and no one else can make an entry in the work book!
Note : . A person who is or was an individual entrepreneur should not have any records of his own work in his work book.
In tax pension insurance contributions for your future pension. As long as deductions are being made and you are listed as an individual entrepreneur, you have an insurance period. If you terminate your activity, then to calculate a pension, the Pension Fund will issue you a certificate of your insurance experience.
Registration of the IP work book
The Labor Code obliges employers to keep work books for each employee. If the work of an individual entrepreneur is the main activity, then an entry in the "labor" is made only if the employee has worked for more than five days. When issuing a book, keep in mind that there can be no abbreviations even in the name of the employer, for example, "IP Vasiliev V.V." should look nothing more than "Individual Entrepreneur Vasiliev Vladimir Vasilievich".
If an employee who has never worked anywhere before comes to an individual entrepreneur, then he needs to draw up a work book. The employee, in turn, must compensate for the cost of purchasing the book by depositing money at the cash desk (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 required amount can be deducted 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 made 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 surname, name and patronymic of the employee are indicated in full. Abbreviations or replacement of the name and patronymic with initials are not allowed. The date of birth (day, month, year) is entered in the book on the basis of a passport or other identification document (for example, a military ID, a foreign passport, a driver's license, etc.).
A record of education is made only on the basis of a certificate, diploma, etc., and if education is incomplete, then on a student card, a record book, a certificate from an educational institution. Each entry is assigned a 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, the grounds for termination of the employment contract must also be indicated.
It should be borne in mind that information about rewards for success in work is entered in the work book, but not about penalties. The exception is cases where the disciplinary sanction is dismissal.
There are situations when, for one reason or another, employees of an entrepreneur do not want to submit their work books. How to fulfill the obligation to maintain a work book in this case? It is not necessary to issue a new one, since the employer is not given the right to start another work book for the employee if the previous one is available. And in order not to fall under administrative punishment for violating the procedure for maintaining a work book (), it is necessary to draw up an appropriate act signed by several witnesses stating that the employee was asked to submit a work book, which he refused without explanation.
Attention!
The name of the employer must be spelled out in full in the work book. For example: "Individual entrepreneur Vasiliev Vladimir Vasilievich."
Since February 2008, Gosznak has been affixing a hologram as a measure to protect the forms of work books. It is used at the request of the employer issuing the work book. She can protect the invariable elements of the form, for example, the number, the signature of the person who issued the form, the seal of the employer. Forms of work books and inserts without holograms are valid.
Correcting errors in the workbook
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 is to ask the person who made the mistake, that is, the previous employer, to do this.
If the previous employer cannot be found (for example, the company is liquidated, and the entrepreneur has 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, edits are made on the basis of a specific document. For example, changing the entry about the last name - based on the data of the passport, birth certificate, marriage or divorce with reference to their number and date. On the basis of the same documents, they change the name, patronymic and dates of birth that are entered incorrectly in the labor. The previous entry is crossed out with one line and a new entry is made. On the inside cover of the work book, links are made to the documents on the basis of which the changes were made.
At the same time, it is not allowed to cross out incorrect entries in those sections of the work book that contain information about the work or awards of the employee. Such records must be “recognized as invalid”, and then the correct ones must be entered.
In the case when the entrepreneur, having re-registered, changed his name, and changes must be made to the book.
IP workbook. Registration of the section "Information about work" in connection with a change in the name of the employer - an individual entrepreneur
Since the 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. Ivanov (IP Ivanova I.I.) from 09/01/2012 was renamed into an individual entrepreneur I.I. Petrova (IP Petrova I.I.)”. Such conclusions follow from paragraph 3.2 of the Instruction, approved by the Decree of the Ministry of Labor of Russia dated October 10, 2003 No. 69.
So at the beginning of the section "Information about the work" Columns 1 and 2 of the section do not fill out. Enter in column 3. In column 4, indicate the documents on the basis of which the changes were made.
Running a business almost always involves risk. Almost anyone, even the most experienced and resourceful entrepreneur, can go bankrupt and get into debt. Yes, and running a business all your adult life is quite difficult, and one day every businessman thinks about retirement and leaving for a well-deserved and much-desired vacation.
It is at such moments that the issue of paying a pension is especially acute. Its size usually turns out to be closely related to the salary received by a person and the length of service he has accumulated. For those who preferred ordinary work to doing business, it can be calculated from the entries in the work book. But can an entrepreneur keep a work book?
The answer is simple and obvious: an individual entrepreneur cannot start in his own name and especially make various entries there. And this is explained by the fact that each entry in the book is made by the employer to his employees. Just one person can't exactly be the employer and the one doing the work at the same time.
In a word, an individual entrepreneur under no circumstances has the legal right to create a work book for himself and independently enter into it an entry about his entrepreneurial experience. This applies even to situations where the entrepreneur does all the necessary work himself, without the involvement of hired labor.
IP work experience
But what about the issue of seniority if no one can make entries in the labor? Once again, it must be stated that in this case the answer is as simple as possible.
Despite the absence of a work book, an individual entrepreneur conducts entrepreneurial activities and receives his entrepreneurial experience. And as long as there is a small business, the businessman makes contributions to the pension fund. In this case, the amount itself is often quite solid. It is these contributions that play the role of a work book for an individual entrepreneur and replace the length of service.
The pension fund records every contribution made by the entrepreneur and keeps a detailed record of exactly when and how much was paid. It is this money that will later form the basis of the entrepreneurial pension.
This fact may be important for those businessmen who are reluctant to make contributions to pension organizations. These costs can become a reliable guarantee of a fairly prosperous and peaceful life in the future.
A pleasant nuance may also be that in some types of simplified taxation, pension and insurance contributions significantly reduce the amount of tax payments. Thus, an individual entrepreneur can quietly exist without a work book, take care of his old age and save on taxes. True, in this matter it is important to remember that not every entrepreneur can count on this type of tax payment.
Important, that all issues related to the experience of individual entrepreneurs must be resolved in the pension fund. It is there that an entrepreneur can receive a certificate confirming all his payments. and conducting business activities for a certain period of time.
Employment record of IP employees
For those who do work for an individual entrepreneur or are on the staff of an entrepreneur, unlike the businessman himself, a work book is necessary. This is due to the fact that IP workers are no different from people working in enterprises and other organizations. They have the same rights as employees of other places, and must keep a work book, which will display all their work experience.
Each entry in the work book of a worker hired by a businessman must be made by the entrepreneur himself. This is quite reasonable and logical, because it is he who is the employer for whom the owner of the labor performs various work.
The very rule that individual entrepreneurs are required to make all important entries in the labor of their employees is no longer new. It appeared in 2006, saving domestic legislation from another gap, this time affecting the maintenance of a work book and the activities of entrepreneurs.
It is necessary to make a record that a person worked for an individual entrepreneur, provided that this person performed the work for five or more days. If the period is less, nothing needs to be indicated. There is no obligatory need to fill out a work book even when the person who performed the work simultaneously works in another place, which is the main one for him.
This is also due to the fact that another employer had to make a pension contribution for this person, and the work book is located at the place of the main job, and it is impossible to start a second work. If necessary, an entry in the work book is entered as - part-time work.
To make an entry in the labor, the entrepreneur is obliged to formalize the admission of the employee to the staff of his employees. This is done on a special form. The entry in the workbook itself is done as carefully and carefully as possible. All required information must be accurate and understandable. In this case, various abbreviations are unacceptable. Even the phrase individual entrepreneur cannot be abbreviated to the letters IP. Errors when filling out labor should also be avoided, although they can be corrected later.
Letter of employment for IP
The order to hire a new employee does not contain anything complicated, therefore, even a sample is not required to fill it out correctly. It includes only the most basic information, without which it would not make sense.
First of all, the employer must indicate the name of his company and the number of the order. In addition, you will need to record the date.
Next, you will need to enter the period during which the new employee will perform the work. Well, then the main part of the document will begin, including information about the new employee. This will include the name, patronymic and surname of the person, his future position, labor obligation, the conditions in which he will conduct labor activities and features of work.
In conclusion, the entrepreneur must indicate the amount of salary that the employee will receive for the work done, and the time of the probationary period.
In addition, it is necessary to indicate the basis on which the person was hired for this job. This basis is an employment contract drawn up a little earlier. And, of course, the signatures of the individual entrepreneur and the employee will be the end.
The employment contract, without which hiring is impossible, contains slightly more detailed information than this order. It will contain not only basic information about the worker and employer, but also almost all the conditions of the employee's work. Including what kind of work he will do, when he can take a break and get the right to leave, financial conditions and other nuances that are significant for each of the parties in it.
Features of maintaining a work book
As mentioned just above, proper bookkeeping is the most important responsibility of the individual entrepreneur. But, if errors could not be avoided, they must be corrected. It is necessary to make an appropriate entry in the labor record even when the employee changes his own surname or the individual entrepreneur changes his name.
It is necessary to make corrections in the work book very carefully, crossing out incorrect or requiring correction information with one even line, and indicating reliable information next to it. If the changes made to the labor have a legislative basis, and this happens when changing the surname and other similar actions, you need to indicate on the inside of the labor crust information about the document on the basis of which the amendments were made.
It is worth adding that if the error was found too late and the employer who made it is no longer able to correct the entry, the next employer is obliged to do so.
It is also important for entrepreneurs to know what to do if a retired employee does not plan to pick up his own book. In these cases, the rules on the storage of a work book should be applied, which require that it be kept in the personnel department for 2 years, and later for another 50 years in the archive. Since an individual entrepreneur often does not have either the first organ or the second, the book simply has to be somewhere nearby. This is necessary so that the person who once performed work at the IP could pick it up without undue delay.
An employer who has not returned the document or who refuses to make a record of the dismissal of an individual entrepreneur may be held liable, which is provided for by the Labor Code and the Code of Administrative Offenses.
Possible liability for violations
Maintaining a work book is the responsibility of every entrepreneur. Violation of this requirement may result in penalties. who violated this norm of the law will be forced to pay a serious fine, which can reach 50 minimum wages.
It is also important to know about situations when an employee refuses to make entries in the book and does not provide it to the employer. In such strange cases, a businessman should protect himself from possible problems and stupid troubles in the future, and take some measures in advance to avoid fines for violating the rules of keeping a book.
The entrepreneur must draw up an act that clearly states that the employee was asked to make an entry in the work book, but he voluntarily refused the offer without providing the employer with good reasons for his decision. This act must necessarily contain the signatures of several witnesses capable of confirming the words of the entrepreneur.
Following this advice will save small businesses from unnecessary costs that can affect the well-being of individual entrepreneurs. But all advice will be useless if the businessman neglects the laws and the people who do important work for him. One small entry in the book will not take time from the IP, but it will save him from possible troubles that can be very easily avoided.
It is worth remembering that the well-being of entrepreneurs and the success of their activities entirely depends only on the businessmen themselves and their deliberate, reasonable actions that meet all the existing requirements of modern legislation.
