Temporary performance of duties: we formalize them correctly

Temporary performance of the duties of a director is the appointment of a person to a position that is not permanently vacated, but only for the duration of the business trip or study of the main employee. We’ll tell you how to properly formalize such an appointment, what is the difference between an interim and an acting appointment.

Abbreviations interim and acting. indicate different employment relationships: the correct indication is not only important for the status of the person to whom they apply, but also determines the degree of participation of the employee in production processes. Abbreviations must be used correctly, just like how to write “acting director” in documents, in accordance with the rules of business etiquette and document flow.

Reasons for drawing up an order

Each organization must have a manager who is appointed in accordance with the constituent documents of the company (including the charter) and is responsible for management activities.

But sometimes circumstances arise when the director needs to transfer his functions to another employee - and there are plenty of them in the daily practice of any enterprise. Most often this is:

  • vacation (both planned and unscheduled);
  • sick leave;
  • business trip;
  • There may also be some personal reasons.

Dismissal

The acting general director can be dismissed only if the person was hired specifically for this position. That is, a corresponding vacancy was opened, or an employment contract was concluded for a certain period. In all other cases, termination of powers occurs due to the expiration of their validity period, or ahead of schedule - at the initiative of one or both parties.

Completion of the term of office of an acting manager does not always imply the dismissal of an employee. If the duties of the acting acting director were additional work, then it is terminated and the employee continues to perform his previous functions.

Change of CEO

To whom should the duties be delegated?

Each manager, of course, makes the decision on who to temporarily shift the responsibilities of the director on an individual basis. The main condition is that the selected employee has a certain level of education and work experience, and also enjoys the full trust of the management and administration of the company. This is due to the fact that from the moment the order on the appointment of an acting director is signed, all responsibility for the current activities of the enterprise passes to the employee in respect of whom the document was written.

It should be noted that either one of the company’s employees or a person, as they say, “from the outside,” can be appointed as an acting director.

In the second case, you first need to conclude an employment contract indicating the period of its validity, and only after that write an order on the transfer of powers.

When is the acting CEO appointed?

The main reason for the appointment of an acting general director is the long-term absence of the head. For example, due to illness, going on a business trip, going on vacation, termination of a contract with the previous general director, and for other reasons.

The acting general director is a person who temporarily replaces him. It is vested with the authority to conclude transactions, sign documents, and make decisions related to management. Temporary replacement of the general director is regulated by Article 60.2 of the Labor Code of the Russian Federation. This article applies to all employees.

The main provisions of Article 60.2 of the Labor Code of the Russian Federation:

  • If the general director is temporarily absent, then his work can be obtained by acting or acting director.
  • Working for a manager is additional, which can be formalized as part-time work or as an expansion of the employee’s job responsibilities.
  • To appoint an acting and acting director, the written consent of the candidate is required.

The performance of the duties of an acting or acting manager can be canceled ahead of schedule at the initiative of the official himself or his employer.

General information about the document

Today, there are no strict rules for drawing up administrative documents, so representatives of enterprises and organizations can write any such paper in any form, or, if the company has a developed order form, based on its sample.

When creating orders, it is important to comply with several conditions:

  1. Each order must be justified in some way. The justification is always written at the beginning of the document, after the words “In connection with...” and indicates the real reason for the formation of the order. In this case, the justification may be the manager’s vacation, business trip, sick leave, etc.
  2. The basis is also included in the order - i.e. a rule of law that gives the right to draw up this document.
  3. The order can be written on a regular sheet of any convenient format (standard A4 is usually used) or on the organization’s letterhead (as a rule, in cases where such a requirement is specified in the company’s local regulations). It is possible to write an order by hand or type it on a computer - this does not matter in determining the legality of the document.
  4. The document is drawn up in one copy, which is signed by the manager (or another employee authorized to act on his behalf), as well as all other persons mentioned in it.

Signatures must be “live” only; no facsimile (i.e. printed) autographs on the form are allowed.

It is necessary to put a stamp on the order only when the rule on the use of stamps for endorsement of papers is enshrined in the company’s accounting policy.

Need replacement

Indeed, the head of an organization may be absent from his workplace for one reason or another. However, the director is a key figure in the company and in his absence someone must perform his duties. This is why we need an order for the acting director. Thus, it is necessary to arrange a replacement if the company’s charter does not stipulate that the functions of the general director of the organization are performed by several employees (clause 3 of Article 65.3 of the Civil Code of the Russian Federation).

In general, the responsibilities of the general director, which is quite logical, are assigned to his deputy. In this case, an order is issued regarding the acting director.

A similar procedure is followed if the head of the company does not have a deputy whose functionality includes temporarily performing the functions of a manager. In this case, the duties of the general director are delegated to any other employee of the company. They also do this by issuing an order on the appointment of an interim director (clause 1 of the Procedure, approved by clarification dated December 29, 1965 of the USSR State Committee for Labor No. 30 and the Secretariat of the All-Union Central Council of Trade Unions No. 39).

The issued order must indicate the specific responsibilities of the employee who has assumed the functions of a director, for example, the right to sign invoices (clause 6 of Article 169 of the Tax Code of the Russian Federation). All temporary functionality of an employee replacing a manager must be included in the order for the temporary appointment of an acting director.

The procedure in which the temporary replacement of the head of the organization will take place can be provided for in the company’s statutory documents. For example, in the event of a long absence of a director, it is possible to provide an algorithm for appointing a new head of the company to the position (Clause 2, Article 12 of Federal Law No. 14-FZ dated 02/08/1998, Article 11 of Federal Law No. 208-FZ dated 12/26/1995).

Sample order for the appointment of an acting director

In the header of the document it is written:

  • its name (with a short indication of the meaning) and number;
  • name of company;
  • date and place of drawing up the order.

Then below comes the main part. Here you need:

  • give justification, i.e. in connection with what circumstances it was necessary to formulate this order;
  • say who exactly will act as director (position, last name, first name and patronymic of the employee);
  • indicate the period and number of full calendar days during which this role is to be performed;
  • enter the functions that the employee replacing the director will perform (including the right to sign documentation);
  • write down his salary for this period (one important point must be taken into account here - if the director’s salary is higher than the salary of the acting director, the difference should be compensated);
  • at the end, the person responsible for the execution of the order should be entered (this can be the director himself or any of his deputy, the head of the department).

Is it necessary to register an acting corporation with the Federal Tax Service?

When starting the procedure for changing the CEO, registration is required. This must be done within 3 days from the moment the decision to change is made. An application to the tax authority can be submitted by a new manager who is an acting CEO.

Registration is also required if the temporary performance of duties includes the powers of the sole executive body (SEO). If there are no such powers, then there is no need to register an acting entity with the Federal Tax Service.

To notify the Federal Tax Service, form P14001 is filled out. The application must be certified by a notary.

Document storage

After the order is written and executed properly, and all interested parties are familiar with it, it must be transferred for storage to the secretary of the organization or another employee responsible for the safety of administrative documentation.

During the validity period, the order must be kept in a separate folder along with other similar documents, in a room where access to unauthorized people is limited.

After the expiration of the storage period, the document can be transferred to the archive and subsequently destroyed in the manner prescribed by law.

The boss is not there

In practice, a situation may arise when the head of an organization is absent from his workplace for one reason or another. Since the director is a key figure in the company, someone must perform his duties in his absence. To do this, an order is issued to the acting director. The replacement is formalized if the company's charter does not stipulate that the functions of the general director of the organization are performed by several employees (clause 3 of article 65.3 of the Civil Code of the Russian Federation).

In general, the responsibilities of the general director, which is quite logical, are assigned to his deputy. However, if the position of deputy director is not provided for on staff, then the duties of the manager can be delegated to any employee of the company. When transferring powers, the question arises of how to abbreviate “acting director.”

In addition to the order, you must issue a power of attorney for the acting director with the right to sign. This is explained as follows. A power of attorney for the acting director confirms the powers of the employee to whom the functions of the director have been transferred for contractors. That is, this document is intended to serve as proof that the deputy director can represent the interests of the company in relations with third parties. For example, signing contracts with counterparties. Therefore, you need to thoroughly understand the question of how to write “acting director”.

The procedure in which the temporary replacement of the head of the organization will take place can be provided for in the company’s statutory documents. For example, in the event of a long absence of a director, it is possible to provide an algorithm for appointing a new head of the company to the position (Clause 2, Article 12 of Federal Law No. 14-FZ dated 02/08/1998, Article 11 of Federal Law No. 208-FZ dated 12/26/1995).

What types are there?

There are three main types of power of attorney:

  1. One-time power of attorney. Gives the authorized person the right to perform any one action. This type of power of attorney is appropriate to choose if you need to make a purchase or receive inventory items, conduct negotiations on behalf of the company, or conclude a transaction.
  2. Special power of attorney. The most common type of power of attorney, which is used to transfer a limited list of powers. This type should be chosen when it is necessary to represent the organization in court, tax or other government authorities, to negotiate with customers, clients or partners, as well as to implement other aspects of business activity.

We do not put an I.O, since the employee’s position does not change

So, how to abbreviate “acting director” in documents? It’s simple, you don’t need to put this designation at all. This is explained as follows. Due to the fact that the employee is entrusted with the duties of a director, his position indicated in the staffing table does not change. Therefore, when concluding contracts, the replacement director employee indicates his position. There is no need to indicate any “I.O”, “Acting”, or “Acting” when signing the contract.

Thus, the popular question: how to write in documents if the acting director is a woman does not make sense.

The current legislation does not contain any restrictions on the temporary performance of the functions of the head of an organization by any suitable employee (clause 1 of the Procedure, approved by clarification dated December 29, 1965 of the USSR State Committee for Labor No. 30 and the Secretariat of the All-Union Central Council of Trade Unions No. 39). In this case, an order is issued regarding the acting director.

Especially for readers, our specialists have prepared an example of how to write “acting director” in documents in the header:

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Results

The order assigning duties during vacation does not have a legally established form and is drawn up in any form. In addition to the mandatory details of any internal document (number and date), the replacement order must provide for the timing of replacement and clarify additional responsibilities of the employee. The order is completed with the signatures of the manager and employee.

For information on documenting the combination of positions, see the article “Registration of combining positions in one organization.”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What powers can be delegated and to whom?

A power of attorney is usually drawn up to transfer the following powers:

  • Receiving inventory for the organization.
  • Drawing up documents requiring the signature of the General Director. For example, these could be documents that serve as the basis for the shipment of products.
  • Signing documents related to the calculation or payment of wages, tax or financial reporting, commercial proposals or contracts.
  • Representing the interests of an organization in court: filing a statement of claim, requests, complaints, petitions, speaking in court, providing evidence.

The CEO can delegate authority to someone he considers a worthy candidate for this. At the same time, it is important to be aware of the responsibility of this step, because the partner or counterparty who will sign documents with the authorized person must be sure that the deal with him is being concluded by a sufficiently competent employee.

In the Federal Law of August 8, 2001 N 129-FZ “On state registration of legal entities and individual entrepreneurs”, paragraph.

1.3, art. 9 states that only the direct head of the organization or its founder, who can act as a representative of the organization without a power of attorney, has the right to send such documents.

In addition, if the company's charter prohibits the transfer of certain responsibilities or the signing of any documents, then no one except the manager will be able to do this, even with a power of attorney.

Director on vacation: who signs documents

Assigning the duties of a director during the vacation period to another employee is associated with the need to legally secure the right to sign financial and other business documents by an official who does not permanently have such powers. The rights and powers of the replacement employee are specified in detail by order and may be limited. Typically, his responsibilities include:

  • Control over the production and economic activities of the organization.
  • Signing of all financial and organizational documents.
  • Organizational personnel management.
  • Organization and conduct of business negotiations.
  • Representation of the enterprise in administrative institutions.

In connection with being on vacation, the director can delegate his powers for any period, even for several days - after all, the need for making decisions, approving papers and other organizational issues may arise at any time.

Special status - special procedure for vacation planning

In addition to the Labor Code, the activities of the director are also regulated by other laws.

Thus, Federal Law No. 208-FZ of December 26, 1995 “On Joint-Stock Companies” (hereinafter referred to as Law No. 208-FZ) does not prohibit the charter of organizations from prescribing a different procedure for granting leave to the manager (clause 3 of Art.

11 of Law N 208-FZ). For example , the general director may be required to agree on the start time of vacation and its duration with the founders or the board of directors.

Note. The company's charter may contain other provisions that do not contradict this Federal Law and other federal laws.

Can't do without an order

It is important to understand that in any case it is necessary to issue an order to the acting general director. This should be done even if the job description of the replacement employee provides for the obligation to temporarily perform the duties of the head of the organization during his absence.

Moreover, an order for temporary replacement must be issued in each case of absence of a director requiring replacement. It will not be possible to issue one order that will be valid for, for example, a year.

In addition to the order, a power of attorney must be issued for the deputy. Its task is to confirm the authority of the deputy. Therefore, the head of the organization must sign the power of attorney (clause 4 of Article 185.1 of the Civil Code of the Russian Federation). The maximum validity period of such a power of attorney is 1 year from the date of issue (clause 1 of Article 186 of the Civil Code of the Russian Federation).

Let us add that for the performance of the duties of the general director, the employee replacing him is entitled to an additional payment (Article 151 of the Labor Code of the Russian Federation).

Especially for readers, our specialists have prepared an order for the appointment of an acting director: sample 2021, which can be downloaded for free on the website.

If you find an error, please select a piece of text and press Ctrl+Enter.

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