Changing the personal data of an organization’s employees is not uncommon. Most often, a surname is changed if a marriage is concluded, a divorce is filed, or for other reasons similar to those mentioned. This opportunity is provided by Federal Law No. 143 of 11/15/97, Art. 58(1).
The task of the HR department is to correctly reflect the change in data in the documentation. However, the legislation does not fully define the procedure for changing personal information. How should a personnel officer act so as not to violate this legislation? Practical issues of applying legislation when changing personal data of employees is the topic of this article.
Question: Are there tax risks for VAT and income tax for buyers of an organization if the primary documents and invoices issued to them by the seller are signed by an employee who has changed her last name, but the signature indicates her previous last name and a link to the old power of attorney ? View answer
Application for change of surname
The first document that should be drawn up is an application to change the surname upon marriage. Without it, there will be no basis for issuing an order and changing personnel documents. You can make an application in free form, since the law does not provide special forms for this.
In the application, the employee must provide the old and new names and state the request for a replacement. You also need to indicate which supporting documents are attached. Typically these are copies of your marriage certificate and passport.
Note! Supporting documents are required! Without them, the application should not be accepted!
Here is an example of such a statement:
General Director of Romashka LLC I.I. Ivanov
from manager Petrova (Sidorova) M.I.
STATEMENT
I ask you to change my personal data in the documents in connection with the change of surname due to marriage. My previous surname is Sidorova, my new surname is Petrova. I am attaching supporting documents to the application, namely:
- a copy of the marriage certificate X-XX No. 123456 dated January 15, 2018, issued by the Tushino department of the Civil Registry Office of Moscow;
- a copy of the Russian Federation passport series 1234 No. 123456, issued on February 1, 2018 by the passport and visa office of the Mitino District Department of Internal Affairs of the North-West Administrative District of Moscow, department code XXX-XXX
02.12.2018 /M.I. Petrova/
Preparation of accounting documents
In the case when accounting in an organization is carried out using software, it is enough to change the last name in the program, after which it will automatically change in all electronic documents.
If records are kept on paper, corrections will have to be made manually in each document where the last name is indicated.
Replacing SNILS
Within two weeks from the moment the employee receives a new passport, he must receive a new SNILS insurance certificate at the pension fund branch.
The legislation leaves the right of choice to the employee when replacing SNILS: either he applies to the Pension Fund on his own, or entrusts this to the employer.
In most cases, the accounting department is responsible for obtaining a new SNILS, so it is important for the accountant not to miss the submission deadline.
To obtain SNILS, an accountant must fill out and submit the following documents to the fund branch:
- application for exchange of insurance certificate (form ADV-2);
- inventory of documents (form ADV-6);
- old employee certificate;
- copy of the employee's passport.
Important! In the application on form ADV-2, the employee puts his signature.
Within a week from the moment of receiving the completed certificate, the accountant must provide it to the employee and send the accompanying statement back to the fund branch, which he received there simultaneously with the completed certificate.
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Employee's personal account
Employee's personal account (forms T-54 and T-54a) is an internal document of the employer containing information about all payments and deductions to the employee based on primary documents (sick leave, waybills, reports, orders for piecework, etc.).
A personal account is opened and maintained by an accountant throughout the entire period of the employee’s employment.
Changes to the T-54 form are entered in the same way - by crossing out the previous name with one line and indicating new data next to it.
Bank accounts and cards
In the case of transferring an employee's salary to a card, in order to avoid problems with the transfer of earned funds to the employee, the accountant must promptly inform the bank about the changes that have occurred.
After this, the employee must independently contact the bank branch to replace the plastic card.
Issuance of an order
Now it’s time to issue an order to change the employee’s surname. Again, the law does not establish any specific form for this order, so it can be drawn up at your own discretion. At the same time, Article 9 of Law 402-FZ provides mandatory details that must be contained in the order. Without going into details, we offer an approximate form of such a document:
LIMITED LIABILITY COMPANY "Romashka"
(Romashka LLC)
ORDER No. ______
on amendments to accounting documents in connection with a change in the employee’s surname
Moscow 02/12/2018
Based on marriage certificate X-XX No. 123456 dated January 15, 2018, issued by the Tushino department of the Civil Registry Office of Moscow, a passport of a citizen of the Russian Federation and a personal statement of the employee
I ORDER:
change the surname of the manager Maria Ivanovna Sidorova in the accounting documents to the surname of Petrov.
General Director /I.I. Ivanov/
The order can additionally indicate which of the personnel service employees is entrusted with its execution, and who should monitor this. The employee should be familiarized with the document and signed.
We inform the bank
A budgetary institution has the right, in addition to the established state (municipal) assignment, as well as in cases determined by federal laws, within the established state (municipal) assignment, to perform work and provide services related to its main types of activities provided for by its constituent document for citizens and legal entities for a fee and on the same conditions for the provision of the same services (clause 4, article 9.2 of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”).
Also, in accordance with the Federal Law of 05/08/2010 N 83-FZ “On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions”, a new type of budgetary institution has the right to attract loans and enter into financial leasing agreements, which give managers of budgetary institutions the opportunity to purchase vehicles or equipment for the provision of paid services, develop the material base for scientific research, etc.
The head of the organization has the right of first signature on payment or loan documents, and therefore, it is necessary to notify the bank about the change in the name of the head and replace the bank card with sample signatures (clause 7.14 of the Instruction of the Central Bank of the Russian Federation dated September 14, 2006 N 28-I “On opening (closing) ) bank accounts, deposit accounts).
Thus, the organization must submit to the bank:
— a bank card indicating the new name of the manager. The new signature must be certified either by a notary or directly at the bank by an authorized employee (clauses 7.12 and 7.13 of the said instructions);
- a document proving the identity of the manager, with a new surname.
The deadline for notifying the bank about changes in the personal data of employees and managers who have the right of first signature is not established by law. Typically this period is specified in the bank account agreement.
Correcting the last name in the work book
The employee should also make changes to the work book. The order is:
- the old surname is crossed out with one line;
- a new one is brought in nearby;
- the flyleaf explains the reason for the correction with reference to the basis document.
This procedure is established by paragraph 2.3 of the Instructions from Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69 and paragraph 26 of the Rules approved by Government Resolution No. 225 of April 16, 2003.
The page with the changed employee data will look like this:
The entry on the change of name on the inside cover should be certified by the signature of the specialist who made the changes and a seal (if any).
Make sure you know the new rules for certification of work records.
Don't forget about partners
The manager signs the contracts of the budgetary organization, therefore it is also necessary to notify all partners with whom the institution has currently valid contracts about the change in his name.
A common practice in contracts is a clause that if one party changes any details (including the name of the manager), she is obliged to inform the other parties to the contract about this. Violation of this clause may result in severe penalties.
In order to inform partners about changes in the personal data of the manager, it is enough to send an information letter to them. We recommend that you issue it on the organization’s letterhead with a new signature of the manager.
This letter is drawn up in any form and sent to the postal address given in the agreement, or by fax (e-mail), if such a method of exchanging information is specified in the agreement. In the event that a partner organization requires a copy of the document on the basis of which the surname was changed, a copy of the marriage registration (or divorce) certificate or a copy of the manager’s new passport must be attached to the information letter. By agreement with the counterparty, a copy of the document is certified by an official of the organization itself or a notary.
A little about responsibility
On the one hand, insurers are required to provide reliable information about their employees. On the other hand, the law does not directly oblige the employees themselves to inform the employer about changes in personal data . To avoid getting into trouble related to this incident, it is recommended to take certain actions in advance:
- Establish in job descriptions, employment contracts or local acts the obligation of employees to report changes in last name and other personal data. For example, you can issue a Regulation on working with personal data.
- In the documents from paragraph 1, indicate a specific period during which the employee is obliged to notify the employer of changes in personal data.
- Familiarize the employee with these documents against signature .
If these three conditions are met, the employee can be held accountable for failure to fulfill the obligation to inform the employer about changes in personal data.
When a new employee joins an organization, you need to obtain reliable information from him about his name, address, passport details and education. It is also advisable to oblige him to inform the employer about changes in this data, for example, within five days.
Where else to make changes
In addition to the Labor Code, amendments containing information about the employee’s current personal data are made to the following accounting and personnel documents:
- private bussiness;
- personal accounts;
- employment contract;
- all other personnel and accounting forms where necessary (that is, where personal data is indicated).
In a personal card, old data can be crossed out and current data can be entered, or a page form from the card with new information can be printed, and a mark indicating its replacement can be placed on the old sheet. The date of renewal, details of the basis document, information about the person making the amendments, and his signature and seal must be indicated. If there is not enough space, information can be specified in the free fields of the “Additional Information” section.
There are different opinions regarding the mandatory nature of amendments to the contract. Some personnel workers do not see the need for this, citing Art. 57 of the Labor Code of the Russian Federation, which establishes that editing a contract is necessary only if missing data is entered, and not if it is changed. But in order to avoid troubles, it is better to approve the amendments by an additional agreement.
New SNILS
Please note that the personal data provided on the pension insurance certificate card - SNILS - must correspond to the data in the employee’s passport. Therefore, when changing the surname (+ first name and/or patronymic), the Pension Fund issues a new certificate of compulsory pension insurance instead of the previously issued one. In this case, the individual personal account number will remain the same.
In the situation of changing your surname due to marriage, you can go through the procedure for exchanging a certificate personally or through your employer. Although a strict obligation to replace it is not established by law.
Do not forget that if an employee changes her last name due to marriage, appropriate adjustments must be made to her work book.
What should a personnel officer do if an employee changes his last name, first name or patronymic?
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Work | What should a personnel officer do if an employee changes his last name, first name or patronymic? Work 09:40 | August 28 | 2013 Evgenia Nifontova Article “We are registering an “old” employee with a new last name” from the issue “Work!” No. 32 of August 27, 2013 In this case, the HR specialist will have to make changes to the accounting documents that contain the person’s personal data. How to do it correctly - in the material
Step one. Statement
People get married, get married, create a new family... And in the overwhelming majority of women, after this wonderful event, they take their husband’s surname. Some, with rare exceptions, change their first, patronymic or last name for other reasons. Maybe the surname was dissonant or the person decided to become “Alla” instead of “Katya”, dreaming of clearing his karma. Perhaps the woman got divorced and is now reclaiming her maiden name. Anything is possible... But any reasons in this situation do not play a big role for the personnel officer. The specialist’s task is to correctly formalize the change in the employee’s name, surname or patronymic in those documents where his personal data is indicated. First of all, a person must write an application to change his last name and attach copies of supporting documents to this application. For example, if a woman got married and took her husband’s last name, then she needs to bring a new passport and marriage certificate. Also, the employee must go to the Pension Fund and replace the pension insurance certificate. And also - get an updated TIN from the tax office. All copies of these documents must be given to the personnel department. Step two. Order After the employee has written an application, the HR specialist gives the paper to the manager. The manager puts a resolution on it and gives it to the personnel officer “for work.” The personnel officer registers the application in the document flow and draws up an order for personnel to make changes to the accounting documents. Then he gives the order for signature to the manager and employee of the enterprise. In the wording of the order, it is better to use the phrase “to make changes to the employee’s accounting documents” rather than “to personal data.” The fact is that personal data can only be changed by special government bodies, but not by the personnel service. A start! Step three. We make changes to the Program The order was signed by both parties. Now comes the most important part - making changes. Surely, 99.9% of organizations work with computer software - be it 1C, Galaktika or something similar. It is necessary to enter new data into the program about the change of the employee’s last name, first name or patronymic in a special section. Work book Changes must be made to the work book. On the title page of the book, cross out the old name (with one line!) and write a new one. On the inside cover we indicate that the changes have been made, for example, on the basis of a marriage certificate, enter the certificate number, put the date, seal and signature of the manager or personnel officer. In the same way, we draw up the title page of the work book if a person has changed his name or patronymic. Card T-2 We also make changes to the employee’s personal file. We include copies of the new passport and marriage registration certificate in it. As well as copies of the new SNILS and TIN (the employee must submit these documents himself to the relevant authorities). In your personal file, cross out the old name and enter new information. If the change of surname occurred due to marriage or divorce, then in the “marital status” we change the status. Next to the new surname, we write down the name of the document on the basis of which the changes were made (certificate of marriage or divorce, passport, court decision, etc.), the date and put our signature. Employment contract The employment contract may not be amended. Instead, we draw up an additional agreement to the employment contract, where we change the clauses with the employee’s full name and personal data. All these actions are not prescribed by law. But personnel officers, by drawing up such an agreement, get rid of unforeseen misunderstandings in the future. Still, an employment contract is a very serious and important document.
When changing the surname, copies of his new documents must be attached to the employee’s personal file. Photo: Salary card If employees in an organization receive salaries using plastic cards, then the HR specialist or accountant needs to report the data to the bank. To do this, the personnel officer sends a copy of the new passport to the bank employees, and based on this document they already make a new salary card. Help The law does not require drawing up a new contract with an employee who has changed his last name. But in order to avoid problems and misunderstandings in the future, lawyers advise drawing up an additional agreement to the employment contract. Important Basic documents that an employee provides when changing his last name, first name or patronymic to the HR department:
- New SNILS
- New TIN
- New passport (if you previously had one). Replacing a foreign passport is important, first of all, for the employee personally: so that there are no problems when leaving if he is sent on a business trip abroad
Document certifying the change of surname: A) passport B) marriage certificate C) certificate of divorce D) certificate of change of surname, first name or patronymic Opinion of HR manager Alexandra Sergacheva: - In my practice, it was mostly women who changed their surnames. There were only three men who changed their last names. Each of them, after marriage, took his wife’s surname, since his own was dissonant. It is extremely rare that people change their middle names or names. In my practice this did not happen. It is also rare for the head of an organization or the chief accountant to change their last name. In this situation, the registration process is more complicated. Accountants or lawyers are involved in making changes to the constituent documents, they also submit information to the Federal Tax Service, etc. But this must be done if the director is an owner or shareholder, and not an employee. If the director or chief accountant changes his first name, patronymic or last name, then it is necessary to replace all bank documents. Have you witnessed an interesting event? Share! +7 (968) 246-25-97 Noticed a mistake? Select it and press CTRL + ENTER
Reasons for changing personal data
The circumstances for the change are established by the legislator. Citizens of the Russian Federation over the age of 14 years old can change their data on their own if there are good reasons (parents under 14 years old). The specifics of actions upon change are regulated by Federal Law No. 143-FZ of November 15, 1997. The reasons for the change are:
- Own wish. Most often due to difficult or dissonant pronunciation or religious views.
- Marriage. The surname is corrected if there are marriage papers.
- Divorce. Replacement - when providing divorce papers.
IMPORTANT!
Remember that the work book cannot be replaced when changing your last name!
