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, together 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.
Let's open the document adopted by the Decree of the Government of the Russian Federation in 2003, which is called "Rules for maintaining and storing work books, preparing work book forms and providing employers with them."
Document fragment.
Section "Basic Provisions"
2. The work book is the main document about employment and work experience worker.
3. Employer (with the exception of employers - individuals who are not individual entrepreneurs) maintains work records for each employee who has worked for him for more than five days, if the work for this employer is the main one for the employee.
So, entry in the workbook is made:
- only about labor activity;
- only by the employer in relation to the employee;
Is entrepreneurial activity a labor activity? What is entrepreneurial activity anyway? Let us turn to the Civil Code of the Russian Federation (part one):
Document Fragment
«… civil law regulates relations between persons engaged in entrepreneurial activity, or with their participation, based on the fact that entrepreneurial activity is independent activity carried out at one's own risk b aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law ... "
So, entrepreneurship is a relationship regulated by civil law. These relations are not labor relations in the concept of the law. This is a self-employed activity. The IP itself is not in an employment relationship.
Conclusion:
An entrepreneur does not have the right to keep a work book on himself. An employment contract cannot be entered into with itself. He also does not issue orders for personnel in relation to himself, he does not calculate wages for himself. Why? Because the entrepreneur himself is not in an employment relationship, and the norms of labor legislation do not apply to him.
But how they act on IP workers! From the moment the first employee is hired, the entrepreneur becomes an employer. And here the most interesting begins - all the norms of labor law come into force.
An individual entrepreneur or individual entrepreneur is an independent subject of activity. 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 involved in performing one-time work within the framework.
Do individual entrepreneurs need a work book: what does the law say
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 an employee of himself, since he does not enter into an employment contract with himself. According to the rules of Art. 20 of the Labor Code, a person who has entered into an employment relationship with an employer can be recognized as an employee.
The Labor Code expressly 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 draw up labor relations with himself, therefore, no marks are entered 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 IP 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 employee and must make a mark in his work book for himself.
You may have a work book, because he could well draw it up before opening a 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 he does not have a work book, then there is no need to start it.
The importance of making entries in the work book is usually associated with what is subsequently determined on their basis. The time of entrepreneurial activity is also included in the insurance experience.. It begins to be calculated from the moment of registration of the entrepreneur until his exclusion from the USRIP on the condition that insurance premiums were paid for him. This rule is contained in Part 3, Clause 1, Art. 7 of the Federal Law "On Compulsory Pension Insurance" No. 167. Information from the USRIP is publicly available, therefore, to confirm the period of entrepreneurial activity, it is not necessary to make entries in the work book.
How to make an entry in the work book of an individual entrepreneur
As already noted, the entrepreneur himself does not make any records.
An entrepreneur makes an entry in the work book of his employee according to general rules. In this case, the entrepreneur should be guided by the Labor Code, Instruction on work books No. 69, Rules of work books No. 255 of 2003. There are no exceptions for entrepreneurs when filling out work books for their employees.
In the third column of the section "Information about work", the entrepreneur should write the full name of the employer (according to clause 3.1 of Instruction No. 69). Here, the full name and the name "individual entrepreneur" are entered in full without abbreviations.
In established cases, records are certified by the seal of the individual entrepreneur. But the entrepreneur is not required to have a seal, so he has the right to certify the record with his signature.
Thus, the entrepreneur himself does not start a work book and does not make any notes 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 general rules.
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Today, in order to receive a guaranteed pension in old age, it is necessary to correctly draw up documents, but many start-up entrepreneurs are so confused in the complex system of legislation that they cannot understand whether they themselves need a work book, how to make an entry in the work book for an individual entrepreneur, whether they have they are in old age entitled to a pension as well, how to train employees properly who came to work for an individual entrepreneur.
All these questions can only be answered by labor legislation, as well as people who understand it.
Today we will try to delve into the basics of labor law and sort through all the rights and obligations of an individual entrepreneur regarding labor registration. Knowledge is power, so we begin to fill in the gaps in our knowledge right now.
General points related to the work book for individual entrepreneurs
Every citizen who carries out labor activity on the territory of our country should have a work book. The record about gives a countdown to your seniority. Correction is a complex and costly process.
As for the main nuances of maintaining a work book by an individual entrepreneur, here it is worth paying attention to a number of points. So, for example, an individual entrepreneur must acquire labor for his employees himself, but may ask the employee for a favor to share the cost of the purchase between them.
Also, an individual entrepreneur has the full right not to issue orders for his enterprise to accept a citizen for work.
An individual entrepreneur must himself, in accordance with the rules established for personnel officers, keep an employee's work book.
Sole proprietor on his own discretion accepts an employee for a specific position, and also appoints him a salary and maintains his work book, therefore, in fact and by law, he is an employer. He also contributes.
Do I need to make an IP entry in the work book for myself?
Is it possible to start a work book for yourself? The Labor Code does not deny this provision, but does not approve it either. An individual entrepreneur does not need to start a work book. Firstly, no one will check it, and secondly, this is not provided for by law, which means that, as a general rule, it is illegal.
It is also worth bearing in mind that the pension fund, as well as the tax office, independently calculate the payments made by the entrepreneur, and also calculate his length of service. If an individual entrepreneur is an honest tax payer, this means that he can count on a decent pension upon reaching the appropriate age.
Entry in the work book on employment in the IP
Hiring an employee to work for an individual entrepreneur is a whole event. The employer needs to clearly understand the pattern of his behavior, as well as know the sequence of his actions.
Many employees themselves do not know how an employment contract and other employment documents should be drawn up correctly, which is why your task as an employer is to know this information in order to competently issue an accepted employee.
Before proceeding to filling out a work book, an employee must pass an interview. Based on the result of a successfully passed interview, an employment contract is drawn up.
Only then does the entry in the workbook begin. Read about the rules for filling out a work book when applying for a job with a probationary period.
How to apply for an employee if this is his first work experience?
So, imagine that you have hired a worker to help you. But, as we know, and in accordance with the laws of our country, he cannot work for you unofficially. That is why the fact of the emergence of an employment relationship between you must be documented.
But what if the employee first decided to get a job officially. In this case, you need to correctly draw up the first labor document of the employee. Where do you start if you yourself are a young individual entrepreneur who has never experienced anything like this?
First, you need to worry about buying a work book. You can buy it at any print shop. But here the question arises for the entrepreneur, who exactly should be involved in the purchase of the document. Since the labor code in article 16 says that it is the employer who hires the employee and is the drawer of his labor document.
This means that the workbook purchased by the employer for his employee. Also, the employer cannot shift this responsibility to the subordinate. The only thing that an individual entrepreneur can do is, with the consent of the employee, withhold half of the cost of labor from the employee's salary.
If the labor is started for the first time, then it is the employer who is responsible for filling out the labor. Therefore, the entrepreneur needs to take this process very seriously. For more information about employment records, see the article on.
Filling out a work book by an individual entrepreneur - a sample: 
How to make an entry in the work book for an individual entrepreneur?
The title page contains basic information about the employee. It is worth filling it out correctly and without errors - an important task, because only with absolutely competent and correct filling out the work book can be considered valid. Correctly enter the data on the last name, first name and patronymic of the employee.
Next, enter your date of birth correctly. In the labor should not be strikethroughs and corrections.
Now you need to specify the level of education of the employee. So, an entry should appear in the line: "higher", "secondary" or "secondary special".
It is worth remembering that the level of your education is registered in a special document called a diploma.
Your graduation specialty is also indicated there. For example: “Higher education. Lawyer".
Job Application
An employment record is made in the work book. To do this, fill in all the columns of the form that are in the work book.
Consider step by step:
- the first column is the entry number, but since we are considering a situation in which you are the first employer for the worker, this number will be the first.
- in the second column we indicate the date of drawing up the employment contract.
- in the third column, talking about information about work, we indicate the place of work and the position of the employee.
- in the fourth column, an order is written in large organizations, but when working for an individual entrepreneur, the number and date of filling out the employment contract are indicated.
The signature of the head and the seal of the individual entrepreneur are also put.
An example of such an entry might look like this: "No. 1. 06/12/2015. IP Zaitseva. Hired as Sales Consultant. Employment contract No. 123 dated 06/12/2015.
Letter of resignation
In case of dismissal, a similar entry is made, however, there is no need to write the name of the organization. Upon dismissal, the reason for the dismissal is written.
An example of such a record looks like this: “No. 2. 11/07/2015 Dismissed from the position of a sales assistant at his own request. Further, the signature and seal of the individual enterprise is put.
Awards page
If an employee has received awards in the course of his labor activity, it is also worth writing about this in his labor activity so that the next employer appreciates what a valuable frame he has come across.
An entry about the award is also put in the work book. The record is assigned its own number and date. The information about the award indicates which particular award the citizen was awarded. Maybe it's a diploma, a state award or some other kind of encouragement. In general, the entry looks something like this: “No. 1.26.07.2015. IP Morozova. Gratitude was awarded for the preparation and holding of an event with veterans on May 9.
This record is certified by the employer's signature and seal.
How to make changes (correct)?
If there is a need to write changes or corrections, then you should do it as carefully as possible. If the case concerns a change of full name, then the changed data should be crossed out, and on the left side of the main spread, write on the basis of which document the action was performed, for example, a change of surname according to a marriage certificate.
If you need to change the entry in the line where the work data is indicated, then it is necessary to indicate in the next paragraph that the entry is incorrect, and in the next paragraph to rewrite the correction. For example: “No. 2. 07/26/2015. Item #1 is invalid. No. 3 IP Morozov. A diploma was awarded for the preparation and holding of the event.
All records are certified by the seal and signature of the head.
Features when working on IP
If an employee works for an individual entrepreneur, he should be prepared for the fact that his labor records will look a little different than those of employees of organizations. So, for example, there is no link to the document that says about the dismissal. In a record of the fact of hiring, awarding or the fact of dismissal, the employer can only refer to the employment contract and the labor code, and specifically its articles.
Also, a feature of working on SP is the fact that the employer completes the paperwork at the same time, without involving employees of the personnel department, because they simply do not exist.
If the employee quit, but did not take the work book, the individual entrepreneur does not have the right to get rid of it. He must by all rights first try to contact the employee or his relatives.
If this fails, then the employer sends the document to the place of residence by registered mail. If the place is unknown or the employee does not receive the book, it is necessary to keep it with him until the employee shows up at the employer in order to pick up the document.
The employer must himself to provide a work book to a novice worker. These and many other nuances will accompany the employee and the employer in their labor interaction.
Responsibility for violations
If one of the parties commits a violation in filling out the work book, then an administrative fine will be imposed.
At the enterprise, it is imposed on an employee of the personnel department, and in the case of registration of an individual entrepreneur, it is most often imposed on an individual entrepreneur.
For incorrect or untimely execution of a work book, for its damage or loss, as well as failure to issue upon dismissal, the employer, represented by the individual entrepreneur, shall bear administrative responsibility in the form of a fine in the amount of three hundred to five hundred rubles.
Conclusion
It would seem that such a complex topic as the design of a labor for an individual entrepreneur has already been disclosed and everything turned out to be very easy to understand. Do not be afraid to work for yourself and involve others in this work. Follow the letter of the law and do not deviate from the prescribed canons, and then you will become not only an experienced businessman, but also an excellent leader.
Consideration of the issue of an entry in the work book in relation to an individual entrepreneur has two main aspects. The first aspect is how the individual entrepreneur makes an entry in the 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 aspects are clearly regulated by law. Therefore, these questions need further clarification.
Employment history
In the work book of each employee of the organization and individual entrepreneurs, information about his work activity and length of service is recorded. Such information is strictly regulated on the basis of the Labor Code of the Russian Federation and by-laws.
The form and procedure for compiling work books are approved in two regulatory legal acts:
- Rules of April 16, 2003 N 225 (hereinafter referred to as the Rules);
- Instructions of October 10, 2003 N 69 (hereinafter referred to as the Instruction).
Note that none of them contains special rules and any features in relation to IP. However, such features still exist.
Do I need a work book IP
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 an individual entrepreneur in labor relations directly follows from the norms of labor legislation: an individual entrepreneur is not an employee, but an employer. An employee is a person who has entered into an employment relationship with an employer ().
It is obvious that an entrepreneur cannot enter into an employment relationship with himself. Therefore, 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 keep work books for employees.
Thus, we come to the conclusion that an individual entrepreneur does not maintain a work book, because. The law does not provide for such an opportunity.
The question of how and where exactly one should record the activities of an individual entrepreneur (if not in a work book) to calculate the length of service is regulated by legislation in the field of pension provision. The insurance experience includes the activity of an individual entrepreneur, therefore, the main confirmation of the fact of employment and the corresponding experience for an individual entrepreneur is a certificate of state registration of the status of an entrepreneur with a tax authority.
Work for an individual entrepreneur on a work book
Individual entrepreneurs, in the cases specified in Article 66 of the Labor Code of the Russian Federation, are required to keep work books in respect of employees employed by them.
Legislation (in particular the Rules and Instructions) does not take into account some aspects of the status of an entrepreneur in the context of the issue under consideration.
For example, on the basis of clause 3.1 of the Instruction, the work book must reflect the full and abbreviated name of the organization.
In this case, this paragraph should be interpreted not in relation to the organization as a legal entity, but in relation to the employer, i.e. individual entrepreneur.
With this in mind, 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 a mandatory requirement for employers. Meanwhile, the Rules and Instructions in some cases require it to be put on the pages of the work book. An individual entrepreneur, who does not have such a requisite, has the right to certify the relevant records with his signature.
