Book of accounting for the movement of labor books (LC): how to fill out, sign and correct errors


Each document must necessarily belong to a specific archive or file cabinet. Strict reporting forms also occupy their niche in organizational paperwork. The registration and issuance of work books and inserts in them are recorded in special accounting registers for the movement of these documents. In any business, all sorts of mistakes can happen. In order to avoid such situations, we will try to figure out how to correct the entry in the work record book.

To study this issue in more detail, you first need to understand what a work record book is.

The meaning and significance of keeping a log of the movement of shopping malls

The transfer of employment as a result of employment should give the employee a guarantee that this important document will indeed be preserved and returned in proper form after his dismissal.

Such a guarantee turned out to be especially necessary in the context of mass unrest occurring with the books of workers employed by individual entrepreneurs. The lack of responsibility for other people's documents has shown that their proper storage and maintenance sets the lowest bar, and is often completely canceled.

As a result, the information that is most valuable to the owner of the TC is lost irretrievably. The courts are forced to overload themselves, minding other than their own business and fulfilling the employer’s responsibility for a document accepted by him, but lost or damaged.

In order to avoid unpleasant precedents regarding the handling of work books, employers are required to account for the fact of their acceptance, storage and issuance. Registration and reflection of the indicated facts is carried out in a special journal.

Proper journal maintenance by all employers, including individual entrepreneurs, to whom today the most serious sanctions for violations are also applied, is supervised by the labor inspectorate.

This moment also provided significant relief to the plight of those workers who found themselves in a difficult situation and were forced to restore their seniority in all organizations and enterprises where they worked. Extracts from the accounting book can become full confirmation that the employee actually worked in this organization.

The accounting journal allows you to reflect the presence of the location of the TC at the corresponding stage of a person’s work activity. Because of this, the journal will also be very useful to the employer, since registering the issue of a work permit completely relieves him of responsibility for someone else’s document. It also confirms the fact of its issuance.

How to fill out a book for recording the movement of work books and inserts in them - read here.

Strict reporting

In addition to the execution and issuance of documents, each of them must be registered in the manner prescribed by law. For labor documents, a special register has been legislatively created and approved - the Book of accounting for the movement of labor records of an enterprise. It can be compared to the General Ledger in the accounting of any organization or enterprise. Any employer should have such a journal: a legal entity or individual entrepreneur.

Just a few years ago, individual entrepreneurs had no need to open a special register. This is explained by the fact that individual entrepreneurs, before the reforms in labor legislation, did not issue labor cards to their subordinates, and, therefore, did not create labor record books. Now everything is different.

The following are required to keep such a book:

  • direct employer, for example, when he acts as an individual entrepreneur>
  • personnel service of a legal entity, that is, enterprises, organizations, institutions, etc.>
  • a person specially authorized and responsible for filling out and storing employee documents.

Clause 41 of the Rules for maintaining and storing work books regulates the list of requirements that the accounting book must meet:

  • as a form of a work book or inserts in it, a book for recording the movement of labor documents must be certified with the employer’s seal>
  • all pages of this register must be numbered>
  • To avoid the loss of documents entered in the accounting book, it must be stitched with very strong threads, the ends tied in a knot, and it must be sealed with a reliable wax seal.

Do not forget that such a document is designed for more than one year of use, therefore, to prevent the labor movement record book from being “erased” over the years of its service, you can cover it with hardcover. This makes filling out this register much easier. After the expiration of its service life and transfer to the archive, it is the hardcover that will protect the contents of the book from the influence of time.

Rules for filling out the work book movement books

The maintenance of the journal is regulated by the rules approved by Decree of the Government of Russia on April 16, 2003 No. 225. In Chapter 6, they reflect the need for maintaining and accounting for labor codes in the “Journal (book) of accounting for the movement of work books and inserts in them.” This requirement of the Rules is confirmed by the new edition of the Decree of the Government of the Russian Federation dated March 1, 2008 No. 132.

These documents state that entries in the Book are made when operating a work book in the following cases:

  • employment of a person;
  • his dismissal;
  • TK establishments on the form.

To a certain extent, the entries made in the journal duplicate the basic information entered in the Labor Code. Also, many of the rules applicable to maintaining books and inserts are included in the rules for maintaining a journal.

All records are kept accurately, carefully and carefully verified, and must also be fully based on documentary sources. Records must also fully comply with the wording of the employment contract and other documents.

Responsibility for maintaining the log rests with the employer . He, in turn, has the opportunity to partially delegate it to a person authorized to maintain the TC.

A blank form of the TC traffic register can be purchased in specialized stores. In addition, regulatory rules do not prohibit the production of Books to order or self-production.

The main thing is that it be prepared accordingly, using a special, simple technology.

Account entries are made with a simple ballpoint pen. Acceptable colors: blue, purple, black . Ink can be used as long as it is used carefully.

Instructions for making entries

If you are new to HR, you need to find a record book and, based on the entries made earlier, continue to maintain it. Keep in mind that no innovations or changes were made to the algorithm for entering information, even if the last entry made was made quite a long time ago.

It is no coincidence that the book has a hard cover and many sheets. It is designed to be used for many years. After its completion, it will be kept in the archive for a long time.

If you are a newly opened entrepreneur, you definitely need to start this book and make registration entries in it, starting with the first work record you received. If you currently have only one labor record - yours, this does not relieve you of responsibility for accounting for labor records.

The new journal form should be:

  • numbered;
  • sealed;
  • stitched

Title page

Only after this can you begin to fill out the title page. Do not confuse it with the title page of the work itself. It must contain information about the enterprise. Enter the name according to how it is defined in its title documents at the time of filling out the journal.

If you are an individual entrepreneur, enter your form of ownership, and then your last name, first name and patronymic. The information must match the registration and passport data.

The next simple point in filling out the title page is the shelf life . However, some people doubt it. After all, a HR specialist or employer cannot knowingly calculate the number of employees and their labor who will be included in the accounting book.

However, if we assume that the document upon completion should continue to be stored in the archive, then the situation will become more clear. So, in accordance with the Rules, add exactly 75 years to the initial date of filling out the title page of the journal and enter this dated period in the journal.

For example, storage date: 10/15/2015-10/15/90 . If you are an individual entrepreneur and you have a relatively small influx of workers and labor movement, you can limit yourself to fifty years of storage. In this case, the entry will look approximately as follows: 10/15/2015-10/15/75.


First sheetAfter filling out the title page, you need to open the spread intended for making entries and make the first entry. Please note that each labor is taken into account in sufficient detail. Information about it is entered in column 13, which is contained in the journal’s accounting forms. Entries are made as follows:

  1. The first column contains serial numbers.
  2. Columns 2-4 are intended for entering the date of registration of the TC accounting. Please note that this may not coincide with the date of employment, but cannot be made later than 5 working days.
  3. In the next column, enter the last name, first name and patronymic of the person employed, in accordance with the passport data and without allowing abbreviations. If the information in the book and in the passport differs, you need to correct the last name. Make corrections in the book according to all the rules, based on your passport.
  4. In column 6, indicate the employee’s specialty. Focus on the specialty for which he is applying for a job with you.
  5. In column 8, indicate the name of your company.
  6. The order of appointment to work is entered in column 9. It must completely coincide with the labor information.
  7. Please sign the next column
  8. Column 11 is required for those who used a blank issued form . If the work record is opened for the first time, the cost of the form paid by the employee is entered in this column. If he got a job with his book, a dash is placed.
  9. The last two columns are filled in upon dismissal and issuance of a work permit. While the employee is working, they remain free, without records.

Making entries at first glance is a fundamentally simple matter. However, the last two columns cause disagreement among many personnel officers. The main issue is the signature of the employee who resigned or was dismissed due to a penalty, if he did not personally receive a work permit. In this case, there are the following options for disposing of it:

  • send to archive;
  • send by mail;
  • transfer by proxy.

In each case, the employee does not receive it in his hands. Some personnel officers sign this column themselves or let the person receiving the TC as an intermediary sign. However, this is a violation, since Rules (225) notify that the dismissed employee signs for receiving the work permit in person.

If this is not possible , make a note that the work document was issued by proxy, sent or transferred for storage to the archive. Place supporting documents in the personal file of the dismissed person.

Blank form. How to sign a book for recording the movement of work records - a sample.

How to fix a log error

This document, oddly enough, is where the largest number of errors are often made. The legislation of the Russian Federation provides for the presence of this document at the enterprise, but does not oblige the employer, represented by a legal entity or represented by an individual entrepreneur, to enter this register into the production document flow.

There is no clearly established form for filling out the employment contract logbook. However, this document includes the following entries:

  1. Numbers of documents entered in chronological order. It is in this elementary part of the magazine that inexperienced personnel officers make serious mistakes, which can only be corrected by eliminating the current magazine and creating a new one.
  2. Dates of contracts and their numbers.
  3. Personal data of the employee (full name, date of birth).
  4. Position held, category or rank.
  5. The structural unit to which the employee belongs.
  6. Date of conclusion/termination of the employment contract, as well as signature.
  7. Information about the form of this work: permanent or part-time.
  8. Additional Information.

Let's return to the first point - number in order. As was said, this column is the most problematic. The thing is that, due to inexperience, ignorance or inattention, the responsible employee of the personnel service, instead of the serial number of the entry made, indicates the number of the document: employment contract, agreement, labor, insert into it. It is clear that the “paper” number does not correspond in any way to a certain chronology of events in the employee’s work life. The only solution to this problem can only be to force the completion of entries in the incorrect version of the journal and create a new one.

On the last page of the journal, the following entry is made randomly by hand: “This journal is being closed early due to incorrect filling.” The culprit should not be surprised at the disciplinary punishment received. Activities related to the design of a new magazine are not considered illegal.

How to make corrections in the accounting book

If a personnel employee does not keep a journal for registering employment contracts, but only manages a book for recording the movement of work books at the enterprise, then he should know the basic rules. If, in addition to the employment certificate, the employee also presented an insert, then a separate entry about the latter in the accounting book should not be made.

The labor movement book at the enterprise includes the following basic entries, during the entry of which the personnel officer may make a mistake:

  1. Document registration number entered in chronological order.
  2. Dates shown in Arabic numerals only. Quite often it happens that the time when the work book is filled out does not correspond to the date the employee started working. In this case, entering the date the employee was hired is considered correct.
  3. Initials are not allowed. The employee's first, middle and last names must be entered manually without abbreviations.
  4. Number and series of the employee’s work book.
  5. According to the approved staffing table, the personnel officer enters the name of the employee’s position/specialty.
  6. Information about the structural unit of the enterprise to which this employee belongs.
  7. Number, date of the local act, which became the basis for making the necessary entries in the work book, for example, order, instruction, management resolution. If only the insert is registered, then this data is not entered.
  8. After making all the above entries, you must indicate the position and sign the person responsible for filling out and securely storing the employment forms.
  9. If the enterprise provides for charging a certain amount from an employee for issuing a work book, then this amount must be indicated in words. If the company does not provide this payment, then a dash is placed in the line.
  10. If an employee resigns, then on the day of official resignation he is given a work book, after receiving which he must sign in the labor documents register, thereby confirming the fact of the official receipt of his documents.
  11. On the day of dismissal, the date of dismissal of the employee is entered in this record book.

How to make corrections to the work book movement book

This one of the most important documents in an enterprise/organization is filled out manually by a responsible employee of the HR department, who, like any person, sometimes makes mistakes. Every mistake needs to be corrected.

Currently, the legislation does not have clear instructions on how to correct errors in this accounting register. To date, there are only recommendations from specialists on this issue.

Here is the most striking and common option for correcting erroneous entries in the above-mentioned register. If for some reason an error was made in the latter’s records, you should proceed as follows:

  • in the empty line under the incorrect entry or after the last entry, o> is placed
  • Please provide correct information below>
  • To make it clear who exactly made the changes, the last name, position, signature of the person who corrected it, as well as the date of making the correct entries are indicated under the correct entry.

This method is similar to the proofreading method for correcting errors in accounting registers.

Making corrections

The next ambiguous precedent, reflecting the nuances of the intricacies of personnel production, is the introduction of corrections. Bearing in mind that the journal, like the TC, refers to documents of increased reporting, in no case allow yourself to:

  • cross out and correct a letter in the text;
  • use an eraser;
  • use a stroke or similar means.

Making corrections
If you accidentally made a mistake or typo, even in the most minor cases, the entry must be corrected in accordance with the accepted standards. In this case, you must develop standards for correcting errors in the journal yourself, based on your own convenience, and approve them by local legislative document.

That is, draw up an order in which you approve the method for correcting errors . Based on the order, make a kind of memo, which you have certified by the head of the enterprise and include in the nomenclature documents of personnel records management. You will use it later to make corrections.

Only two options can be legal, one of which you can choose to use:

  1. An erroneous entry is crossed out with a thin, neat line. Below is a reliable entry and the wording is given: “Believe the corrected.” Next to it is the signature of the person who made the mistake and the transcript of the signature (last name and initials). Please also include your position and the date the error was corrected.
  2. If you made a mistake in the entry, then put the following serial number and add the wording: “The entry with the number (specify what) is considered invalid.” Immediately make the appropriate entry under the current serial number.

It is important that the document as a whole gives the impression of a document, in which the absence of errors and their corrections plays an important role.

Therefore, if you made a mistake when filling out the title page or the first entry made in the journal, you will have to take on the responsibility and expense of replacing the form.

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