Personnel records according to a simplified scheme
For example, a certain employer took advantage of the legal right to switch to maintaining personnel records according to a simplified scheme. He provides a workplace to his first employee. In this situation, it is necessary to properly comply with the relevant formalities, which requires the employer to carry out the following actions:
- drawing up and signing by both parties of an agreement regulating labor relations;
- execution of an order (instruction) on the employment of a specific employee at the enterprise;
- entering the necessary information (data) into the work book belonging to the hired employee;
- filling out the personal card of a subject officially enrolled in the organization’s staff.
All of these points listed above should be considered in more detail, since a detailed study of them will allow us to better understand how exactly personnel records have been simplified since 2021 for business entities classified as micro-enterprises and individual entrepreneurs. Managers and administrative employees of relevant commercial organizations who are directly responsible for office work in the personnel field should be well versed in how to hire and fire an employee under the simplified scheme permitted by the state.
The procedure and features of maintaining personnel documentation for individual entrepreneurs
After the release of Federal Law No. 348-FZ of July 3, 2021, micro-enterprises were given the opportunity to no longer maintain personnel records from January 1, 2021.
The Federal Tax Service maintains a unified register of small and medium-sized businesses. This register is publicly available on the Federal Tax Service website.
In addition, the standard form itself can be slightly changed if the employer does not intend to waive any specific local acts.
The list of local regulations that can be waived remains open and highly controversial, which may entail well-founded claims from inspection authorities,” she says.
If a micro-enterprise decides to keep personnel records in a simplified form, then it must necessarily bring the texts of concluded employment contracts in accordance with the standard form and include in them all the conditions regulated by local regulations. Labor relations with newly hired employees should be formalized on the basis of a standard form of an employment contract.
The primary document for personnel records is the order. All orders are recorded in special journals. Such documents include those papers that are not included in the legislation. Thus, Collective agreements cannot be classified as local - they are comprehensive agreements.
Who in the Russian Federation can use the simplified procedure for personnel accounting
It should be immediately noted that a simplified accounting and paperwork scheme for working with personnel is available to any business entity that legally belongs to the category of micro-enterprises. In the jurisdiction of the Russian Federation, microenterprises are considered to be small commercial structures (organizations, enterprises), as well as individuals officially registered as individual entrepreneurs.
The Tax Administration (FTS) is authorized to maintain a special register containing information about representatives of small and medium-sized businesses in the Russian Federation. This register contains legal entities (LLC) and individual entrepreneurs (IP) that meet the following requirements:
- the amount of annual revenue does not exceed 120 (one hundred and twenty) million rubles; staffing – no more than 15 people;
- state participation share – maximum 25%.
If a business entity is included in this register, it has the right to switch to a simplified procedure for personnel records.
To switch to a simplified system of personnel records management and accounting, an authorized official of an organization present in the above-mentioned register of small businesses should issue an order (instruction) that the enterprise (individual entrepreneur) from a certain date refuses to use previously used documentation in the field of personnel management . It is necessary to clearly indicate that the personnel regulations (regulations) previously in force at the enterprise now lose their legal force. After this, you can limit yourself to concluding standard employment contracts with hired employees.
If a business entity officially registered and began operations after 01/01/2017, it will only be enough for him to issue an order to switch to a simplified procedure for managing personnel, and in this case there is no need to mention regulations that are no longer legally valid.
How to switch to a new work order in practice
Since the name of these documents contains the word “normative”, such papers are the legal field in which the boss and subordinate work. They are designed to control the relationship between all employees and assign any powers and responsibilities to them.
The average number of employees of a microenterprise for a calendar year is determined taking into account all its employees, including employees working under civil contracts or part-time, taking into account the actual time worked by employees of representative offices, branches and other separate divisions of the microenterprise.
To apply simplified personnel records, a microenterprise must be included in the unified register of small and medium-sized businesses. If it loses its status and is excluded from the register, a micro-enterprise must, within four months, complete all personnel documents that it refused to maintain while in the status of a micro-enterprise.
In addition to the documents required for any enterprise, there are also local regulations relating to the activities of a particular enterprise.
Drawing up an order (instruction) for employment
The publication by the employer of an order (instruction) on the employment of a specific employee is considered a necessary act that legally records the fact that an individual has been hired from a certain date. This document is the basis for paying the employee the agreed salary, and is also mentioned when entering the necessary information about hiring into his work book.
The main details of the order (instruction) on the employment of an employee by the employer:
- name of the employer (organization, individual entrepreneur);
- date of preparation and registration number of the document;
- the period of employment, limited by the date of hiring and the date of the intended departure of the employee;
- Full name of the employee being registered;
- name of the unit;
- position of the hired employee;
- conditions of employment, nature of work;
- the amount of the agreed rate (salary);
- the amount of the stipulated allowance;
- the duration of the probationary period (maximum 3 months) provided for in the contract;
- the basis for issuing this order (link to the employment contract);
- signature of the manager (with transcript);
- signature of the employee confirming familiarization with this order.
HR administration from scratch step-by-step instructions
To simplify the work with documents, draw up instructions for personnel records management. Write down in it the rules for filling out personnel documents in accordance with the new GOST. The editors of the magazine "Personnel Business" have sorted out for you how to create templates for the most popular personnel documents
. Transfer these rules to your instructions, and you will never make mistakes in office work.
After studying the basic information, regulate personnel records from scratch, step-by-step instructions. Since there is no single step-by-step plan indicating the work of a personnel officer, draw up an individual algorithm of actions. Keep in mind that he should not contradict the points of the job description, which the employee was introduced to upon employment.
Entering information about employment into the work book
The work book of an individual is a kind of dossier containing detailed information about all the facts related to his employment:
- acceptance (registration) for work in a certain position, transfer to another position or to another division of the organization;
- dismissal (downsizing);
- other circumstances, events.
Each entry made by the employer in the work book must be substantiated by a reference to the relevant document (order, regulation, legal act) indicating its name, number and date.
Information about employment must be entered by the employer into the work book if the employee worked more than 5 (five) days at the main place of employment under an employment contract.
Benefits for small businesses: what you can count on
According to Decree of the Government of the Russian Federation dated August 19, 2021 No. 819, from January 1, 2021, the annual volume of direct purchases of state-owned companies from SMEs will increase to 15%. Although the SME development strategy until 2030, adopted in June, implies a gradual increase in the quota to 25% from 2021.
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It is better to clarify the conditions and procedure for receiving a subsidy on the regional websites of administrations, centers for development and support of entrepreneurship and other government agencies related to entrepreneurship problems. For example, on the website of the Department of Science, Industrial Policy and Entrepreneurship of the city of Moscow you can find information on subsidies for both beginning entrepreneurs (from the moment of registration of a legal entity, individual entrepreneur - no more than two years) and for more experienced businessmen.
Filling out a personal card for an employed employee
The personal card of an employed person is filled out by the employer and contains detailed information about the employment of a specific employee in a specific organization:
- General information about the employed employee.
- Data on military registration.
- Information about the hiring of an individual and his movements among positions and structural units within the organization.
- Employee certification.
- Advanced training (PC).
- Professional retraining (PP).
- Promotions, awards, rewards, honorary titles.
- Vacations.
- Social benefits, subsidies, subsidies from the state that the employee has the right to apply for.
- Additional (other) information.
The dismissal (departure) of an employee is accompanied by the closure of his personal card, which is certified by the employer’s signature indicating the position, as well as the signature of the employee who agreed with all the information previously entered into the card.
New changes for small businesses in 2021 that have come into force
Small businesses with employees who are parents of three or more children under 12 years of age need to correctly formulate a vacation schedule for 2021. Now such parents with many children are included in the preferential category of persons who can apply for their vacations as a matter of priority - along with other beneficiaries.
The BukhSoft program takes into account all the above features. It was created specifically for small businesses. It includes accounting and personnel records, uploading transactions into 1C, automatic generation of all reporting (FSS, 2-NDFL, DAM, persuchet, etc.) and much more.
What's new in HR in 2021
But, as follows from the explanations of Rostrud, vacation during the period chosen by the employee can only be granted in full. If an employee wants to use it in parts, he will be able to choose a convenient time for only one part of the vacation.
- within two weeks, notify military registration and enlistment offices of all cases of identification of workers of conscription age who have not served in the army and are not registered with the military, but are required to be on it;
- draw up directions for registration with the military registration and enlistment office and hand them over to employees evading military duty.
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Nuances of storing papers
In addition to the important documentation that must be kept, the employer has an obligation to store materials properly
Personnel records management requires special conditions for storing all documentary information. The personnel department, and in its absence in the company, the manager himself, bears full responsibility for the safety of all mandatory papers. A particular document may have different degrees of significance, which determines the specific period of its storage at the enterprise.
Thus, some samples can be stored for 12 months (for example, labor regulations), while other papers (for example, employment contracts) cannot be destroyed for 75 years.
Legal entities are recommended to create a specially equipped archive of documents in premises with acceptable temperature conditions. Due to the lack of opportunities for its organization, the documents can be transferred to the state archive.
Mandatory personnel documents for LLCs in 2021-2021
The documents listed above are compiled by all LLCs, regardless of what activities they perform. It is important to understand that in addition to the required documents, there are also those whose formation is optional.
If an employee who does not have Russian citizenship is hired to work in an LLC, the list of personnel documents required for registration includes a notice of concluding an employment agreement with a foreigner (Clause 8, Article 13 of the Federal Law “On the Legal Status ..." of July 25, 2021 No. 115).
