In the Russian Federation, the main document on labor activity and the length of service of an employee based on it is a work book. Individual entrepreneurs have received permission to issue them since 2006. The correct procedure for maintaining work books for individual entrepreneurs was explained relatively recently. Therefore, you can now find out how to keep an entry in the work book of an individual entrepreneur from legislative sources.
Mandatory maintenance of work books by individual entrepreneurs was specified in March 2008. The Decree of the Russian Government No. 132 dated March 1, 2008, which has entered into force, provides clarifications for entrepreneurs.
How to fill out a work book for an individual entrepreneur?
This question is often asked. An individual entrepreneur does not have such a right, since he is not in an employment relationship with himself. A completely different issue is employees, for whom the entrepreneur is obliged to conduct labor. If the employee does not have one, then the employer (entrepreneur) must purchase it. With the consent of the latter, the cost of the form can be withheld from the first salary of the employee.
According to the Labor Code, registration of a work book by an individual entrepreneur is carried out on a general basis. If the main activity of the employee is the activity of an individual entrepreneur, then an entry is made in the work book only when the employee has actually worked for him for more than five working days. There are times when a person who has not previously worked anywhere comes to work for an individual entrepreneur. He must necessarily issue a work book, and the employee draws up a work book at his own expense. That is, he contributes money to the cashier, compensating for the cost of acquiring a book. The required amount, with the consent of the employee, can be deducted from his salary.
Mandatory conditions
When registering a book, you cannot abbreviate words even in the name of the employer. For example, a similar entry in the labor "IP Zakharov A.M." will be wrong; it should only look like "Individual Entrepreneur Zakharov Arseniy Mikhailovich".
The rules for maintaining and storing work books explain to citizens how to make an entry in the work book about individual labor activity in accordance with applicable law. These rules define the work book as a document that contains all the information related to the work activity of the employee. If there is a work book, the employer is obliged to make appropriate entries in it about the employee's labor activity in the organization.
Entries made in the work book relate only to employees who are in an employment relationship with the employer. These relations are officially certified by an employment contract. Only after the conclusion of such an agreement can you make appropriate entries in the labor.
Thus, an individual entrepreneur has no right to conclude an employment contract with himself. That is, making an entry in the work book by an individual entrepreneur to himself has no reason. This is explained simply: when an individual is registered as an individual entrepreneur, his activity will be listed as entrepreneurial, not labor.
Question of pension
And what to do with the length of service, which is taken into account when assigning pensions? The paragraph "On pensions in the Russian Federation" states that the time of entrepreneurial activity is counted when the length of service is calculated. The supporting document in this case will be a certificate of state registration of IP. In order to receive a seniority pension in the future, you need to know how to fill out a work book for an individual entrepreneur legally and without red tape.
The federal law governing compulsory pension insurance says that only insured self-employed persons are entitled to receive insurance coverage, that is, an old-age labor pension.
Immediately after the registration of an individual entrepreneur, the mandatory payment of insurance premiums to the pension fund begins for him:
- Fixed contributions. Dimensions may change annually. They are established by government laws or acts intended for the self-employed population.
- The amounts of contributions established for persons who make payments and other remuneration to individuals.
In order to receive a fixed labor pension in the future, a guarantee is needed, which will be the payment of fixed insurance premiums.
Be sure to keep documents that confirm that you are an individual entrepreneur:
- certificate of state registration of IP;
- notification of registration with the Pension Fund as an insured (do not confuse it with a green insurance certificate, an extract from the USRIP);
- Receipts or money orders showing that you are paying premiums.
Bug fixes
Nobody is immune from mistakes. An entry in the labor of an individual entrepreneur may be entered incorrectly for any reason. But it is possible and necessary to correct errors and typos. The best option in this case is to ask the previous employer to do this, that is, the one who made the mistake.
If it is not possible to find a former employer (the entrepreneur moved to another country, the enterprise was liquidated), then only the employer who discovered this error has the right to correct the inaccuracy. But in this case, an official document is required from the place of work where the mistake was made.
Based on a specific document, edits are made to the title page. Edits can be of any kind, such as changing an employee's last name. To do this, you need the relevant documents: birth certificate, passport, marriage or divorce certificate, plus a link to their date and number. Dates of birth, patronymics and names entered incorrectly are also changed on the basis of the same documents. A new entry is made after the previous one is crossed out with one line. References to the documents on which changes were based are written on the inside of the cover.
Sections that contain information about employee awards or information about work cannot be crossed out. In these columns, the phrase "recognize invalid" is entered, and later the correct ones are entered. An entrepreneur who has changed the name of his enterprise must make the appropriate changes to the book.
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 the tax authorities, 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 install probation, require employees to perform their functions in accordance with the 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.
The status of an individual entrepreneur has its own characteristics. Usually the main document to confirm it is a work book. This article discusses in detail the question of whether an individual entrepreneur needs to make an entry in the work book for himself and how he can confirm his experience.
Usually, this document is needed in practice for two purposes:
- confirmation of the length of service for sick pay;
- when submitting the necessary documents for registration of pension payments.
In the first case, we are talking about insurance experience. The legislation provides that the specified length of service includes the time when a person was an individual entrepreneur and paid contributions to the Social Insurance Fund.
A sick leave may be required for an individual entrepreneur in the following cases:
- He has ceased operations and is now an employee and is ill or injured.
- He continues to be an individual entrepreneur and at the same time is an employee who was given a sick leave.
- The entrepreneur himself writes out sick leave.
He has the right to issue a sick leave for himself if he contributed money to the Social Insurance Fund (FSS) for himself on a voluntary basis. In this case, he has the right to apply to the FSS for his payment, which is provided to him in full at the level of the minimum wage, if at that moment he had at least two years of insurance experience. This is his difference from the hired worker, to whom his employer is obliged to pay part of the amount.
If he was issued a sick leave as an employee, then the time during which he voluntarily paid contributions to the FSS, if he was registered as an individual entrepreneur, is included in the length of service.
When it comes to calculating a pension, the legislation allows you to take into account the period of entrepreneurial activity of an individual entrepreneur as a pension experience. This is done on the condition that he paid contributions to the Pension Fund during this time.
Therefore, an individual entrepreneur can resolve such issues without maintaining a work book. If before the start of his entrepreneurial activity he was an employee, then for this period a work book will still be needed.
Is it possible for an individual entrepreneur to make an entry in the work book for himself
Article 66 of the Labor Code of the Russian Federation states that when a citizen goes to work, the employer is obliged to issue him a work book. This must be done within the first five days of his work. 
The rules for filling out the document are regulated by regulations:
- The rules that were approved by Government Decree No. 225 of April 16, 2003
- The instructions for filling out are Appendix 1 to the Decree of the Ministry of Labor of the Russian Federation No. 69 of October 10, 2003.
There are no instructions for filling out a document for an individual entrepreneur, however, it is indicated that this document is filled out for an employee, that is, for a person who has entered into an employment contract.
The latter is an agreement between two parties:
- employer
- employee.
An individual entrepreneur in these cases acts as an employer. If we assume that he plans to issue a book for himself, then he will have to conclude an agreement with himself, which does not seem possible.
Therefore, although there is no direct legislative prohibition, for the reasons indicated above, an individual entrepreneur cannot draw up this document for himself.
Entry in the work book of IP
Since the individual entrepreneur does not fill out a work book for himself, information about him may appear there in one of the following cases:
- An individual entrepreneur registered a legal entity and hired himself into it, filling out a work book.
- An individual entrepreneur works as an employee at the same time as carrying out entrepreneurial activities.
In the first case, it must be taken into account that a legal entity, its founder and an employee are different legal entities, even if in all three cases we are talking about one person. Therefore, the registration of the work book in this case is in accordance with the law.
In the second case, work with labor occurs in the usual way. In both cases under consideration, registration takes place in accordance with generally accepted rules.
Sample entry in the work book of an individual entrepreneur
An example of an entry in the work book of an individual entrepreneur
When an individual entrepreneur hires employees, he must draw up a work book for them in accordance with the law. This can be omitted if a person works part-time here.
However, even in this case, if the employee asks for such entries (this may be important, for example, when it is necessary to testify the length of service in a particular profession), then the individual entrepreneur will be obliged to do this.
If the employee did not have such a document before hiring, the individual entrepreneur is obliged to buy at his own expense and carry out its initial registration. The legislation provides that registration must be done within five days after hiring.
One of the important rules for filling out a document is the prohibition of the use of abbreviations. Any names must be written in full.
When dismissing, it is not enough just to record this fact. The document must indicate the reason for the dismissal, accompanied by a reference to the relevant article of the Labor Code of the Russian Federation.
All entries must have their own serial number. If the place for entering information has come to an end, a special insert is sewn to the book. The entry with the next number is placed first in it.
It happens that an employee refuses to provide employment to an individual entrepreneur. In this case, it is forbidden to start a second work book on him.
It is necessary to find two witnesses and draw up an act stating that they refuse to present it. If the employee has objections or comments, he has the right to write them down on this act. If he refuses to sign, an entry is made on this document and the individual entrepreneur with witnesses sign it.
When making an admission record, you must indicate the position for which the employee was accepted. Records of disciplinary punishments are not included in the book. But there is one exception here. If on the basis of such a violation there is a dismissal, then such a record is recorded.
A sample entry in the work book of an individual entrepreneur can be downloaded here:
IP experience
IP experience is calculated:
- for the payment of benefits for temporary disability and similar;
- for calculating the old-age pension.
In order to confirm the experience, the following documents are required:
- IP registration confirmation.
- If he ceased his entrepreneurial activity, then a supporting document is needed.
- Certificate from the Pension Fund stating that contributions were paid during the period of activity of the IP (these payments are mandatory). The document is required when defining .
When determining the length of service for paying sick leave, pregnancy benefits and in connection with the birth of a child, a document is needed that confirms the payment of contributions to the Social Insurance Fund for a certain period. Contributions are paid by individual entrepreneurs on a voluntary basis. If these documents are available, the IP experience is documented.
Features of maintaining a work book for individual entrepreneurs
When making entries by employees of an individual entrepreneur, the same rules apply as in other cases. In this case, it is necessary to indicate the name of the employer. For IP workers, an inscription is made here: “Individual entrepreneur F. I. O.”.
Legislation allows individual entrepreneurs to conduct business without a seal. In this case, there will be no printing in the work book.
In other matters, there are no special features in the design.
Another difference is that an individual entrepreneur independently draws up documents for employees working for him, because he does not have his own personnel department.
Storage
If the employee quit, but did not want to pick up the documents, the individual entrepreneur must make attempts to contact him and give them. If this is not possible, the book must be kept for two years, and then it is handed over to the archive. The shelf life is 50 years.
In this seminar, you will get acquainted with the features of accounting, maintaining and storing work books:
Error correction
A situation is possible when necessary. It happens that no mistakes were made, but the employee's data has changed. This is possible, for example, when an employee gets married and changes her last name.
When making corrections on the cover page, you need to cross out the incorrect data with a horizontal line and write the correct information next to it. At the same time, both the crossed out inscription and the correct one should be clearly visible. On the inside of the cover, a detailed record is made of the reason for the corrections made.
For example, if the surname was changed in connection with marriage, then the entry should contain an indication of the document that was presented to change the surname. Under the entry is the seal of the individual entrepreneur, if any. If it works without printing, then a signature is put.
If an error was found when filling out, made at the previous place of work, then to correct it, you need to contact the previous boss and ask him to make the appropriate corrections.
If errors are made in the part of the document where entries are made about hiring, dismissals or awards, then it is impossible to cross out here. A new entry is simply made, in which it is indicated that a certain text is incorrect and the following should be read instead - then the correct text of the corrected entry is entered.
So, the law does not provide for entries in the work book for individual entrepreneurs. But it is possible to confirm his experience in other ways.
Your actions if incorrect entries are found in the work book or there is no record of your work - in this video:
Question form, write your
Not so long ago, the Labor Code has undergone certain changes - now the individual entrepreneur has the obligation to start a work book for each of his employees. Of course, when making changes to the TC, many questions arise. Therefore, it is necessary to find out how the work book is issued by an individual entrepreneur and does the entrepreneur himself need a book?
Why was there a need for formalization?
The Labor Code of the Russian Federation states that it is mandatory for every employee to have a work book. It is provided by the employer. However, earlier in the Labor Code there was no mention that an individual entrepreneur is obliged to start a work book for his employees. An individual entrepreneur did not face the issue of registration and maintenance of this documentation, but his employees subsequently often received problems related to the lack of experience.
Many employees who later changed jobs with individual entrepreneurs for official employment faced such a problem as the refusal of the new boss to take into account the years of work with the entrepreneur, indicated in the employment contract provided by the new employee. In addition, many individual entrepreneurs simply forgot to register contracts with local governments, which was considered a mandatory procedure.
Does an entrepreneur need a work book?
The fact that this document is necessary for employees is understandable. However, individual entrepreneurs are not employees - they are employers. That is, the labor function is not performed by them, and the individual entrepreneur, according to his status, is not considered an employee. Therefore, they do not make any entries in their own work book.
Neither the individual entrepreneur himself, nor anyone else has legal grounds to fill out an entrepreneur's work book. How is experience calculated?
The duties of the individual entrepreneur include the deduction of insurance premiums to the Pension Fund for his future pension. As long as the receipts continue, you are listed as an individual entrepreneur - and your experience accumulates. As soon as income stops due to the completion of business activities, you receive a certificate of experience.
The law states that the period of entrepreneurial activity is calculated when the length of service is calculated. The document that confirms this, in such cases, is the USRIP record sheet.
Immediately after the registration has been carried out, an individual entrepreneur is obliged to pay a certain amount as an insurance premium to the Pension Fund:
- Fixed contributions. The amount of the contribution may change annually, in accordance with government acts or laws that are intended for the population engaged in entrepreneurial activities.
- The amounts of contributions that are established for persons making payments or rewards to individuals.
The guarantee of receiving a pension in the future is a fixed amount of contributions.
Each entrepreneur must keep documents confirming his individual entrepreneurial activity.
- EGRIP record sheet.
- Notice of registration in the Pension Fund.
- Receipts or payment orders that show that you regularly pay insurance premiums.
Video: How to make entries in the IP workbook?
Employee's work book
Registration of the work book of an individual entrepreneur must take place in accordance with all the requirements presented in the Labor Code.
So, if an employee considers work with an entrepreneur as the main activity and has no other employment, it is necessary to draw up a book at least 5 working days after the start of work of the employee. With the entry into force of the new law, adopted on October 6, 2006, it became necessary to indicate the date of filling out the book no later than this date, from the first day the employee began work.
A few hints
- You can write the date in any section only in Arabic numerals (the day and month are written in two digits, the year in four digits).
- Entries must certainly be made carefully (even you need to sign legibly). They are introduced with a pen (optional - gel, ballpoint, rollerball pen) or light-resistant ink of traditional colors - blue, black, purple.
- Sections "Information about the work", as well as "Information about the award" do not allow strikethroughs or incorrect inscriptions.
- Entries, it is quite possible, will be made by a person whom the employer appoints as responsible for this, if the staff is large and the individual entrepreneur himself does not have the opportunity to do this. Therefore, in the column indicating “the signature of the person responsible for maintaining the book”, either the name of the entrepreneur or the person filling out the document is put.
How to fill out the title page of a work book?
The design of the title page must comply with the provisions of the second section called "Instructions for Notebooks", approved in 2003, October 10. If you follow these instructions completely, there should be no problems with filling, and no errors should be made either.
The indication of the full name must be not only legible, but also complete - in no case can they be shortened. The full name of the employee and the date of his birth, education (specialty or profession - too), which can be entered only if there are documents confirming this information - a passport, a diploma, are indicated.
Column "Information about work"
To begin with, column 1 indicates the serial number of the entry being made
Column 2 indicates the day, month and year when the employee began his career with the individual entrepreneur.
In column 4, you need to indicate the date, as well as the number of the work order.
The rest of the entries are made according to the Instructions.
It should be noted that filling in certain data is carried out only after the official conclusion of an employment contract.
Printing in the work book
How to issue a work book of IP? In accordance with the instructions for filling out work books, the title page should contain the organization in which the document was first filled out. The law, adopted in 2008, obliges entrepreneurs to certify with a seal and records of the dismissal of an employee. However, what is most interesting, the law does not oblige individual entrepreneurs to carry a seal with them - this is an independent, not compulsory choice for everyone. At the same time, due to the lack of a seal in the work book, the employee may have problems - both with the future boss and with the Pension Fund.
In this case, many individual entrepreneurs draw up a certificate in which they explain the lack of a seal. However, there is a snag here - if this document, again, is not notarized and there is no seal on it, the Pension Fund may refuse to take this certificate into account.
If an employee is applying for a job for the first time
Surely, many people have questions about how to properly draw up an IP work book, if an employee gets a job for the first time. In this case, everything is quite simple - the entrepreneur gives the employee a new work book, indicating in it the exact number of the person's employment.
Responsibility for work books assigned to the employer
For violation of the rules for maintaining, storing, accounting, as well as issuing work books, the employer is liable under the law. So, if these rules are violated (both the employer and the person authorized by him can violate the rules), sanctions are applied in the Russian Federation, which are listed in article 5.27 of the Code of Administrative Offenses of the Russian Federation. For example, punishment can be not only a fine (from 1 to 5 thousand rubles.), but also the suspension of the entrepreneurial activity of the violator for up to 90 days.
In addition, if the employer caused moral harm to the employee when filling out incorrect data in the work book, he is obliged to pay monetary compensation to his employee
Therefore, it is important for any entrepreneur to know the rules for accounting, storing, issuing and filling out work books.
