How, in accordance with the norms of labor legislation, is the work book of citizens filled out when they conduct individual entrepreneurship?

Home / Labor Law / Labor book

Back

Published: 06/19/2018

Reading time: 4 min

0

222

Russian labor legislation obliges all entrepreneurs acting as employers of individuals to properly document labor relations with them. The work books of hired workers must promptly reflect reliable data on their official employment, and any violation of the regulatory regulations is fraught with administrative sanctions for individual entrepreneurs in accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

Let's consider an important question for novice businessmen: do you need to make an entry in your employment record when working for yourself? Who and how should record this information in the registration document and the length of service of the entrepreneur himself?

• Is it necessary to fill out a work book for individual entrepreneurship?
• In what cases can the work book of the individual entrepreneur himself be filled out?
• The procedure for filling out a work book for individual entrepreneurship

General points related to the work book for individual entrepreneurs

Every citizen who works in our country must have a work record book. An entry in the work book about being hired gives a count of your work experience. Correcting an error in a work record entry is a complex and costly process.

As for the main nuances of maintaining a work book as an individual entrepreneur, it is worth paying attention to a number of points. So, for example, an individual entrepreneur must purchase labor for his employees himself, but can ask the employee for a favor to divide the cost of the purchase between them.

Also, an individual entrepreneur has every right not to issue orders for his enterprise on hiring a citizen.

An individual entrepreneur must himself, in accordance with the rules established for personnel officers, maintain the employee’s work book.

An individual entrepreneur, at his own discretion, accepts an employee for a certain position , and also assigns him a salary and maintains his work record book, so in fact and by law he is an employer.
He also enters information about awards in the work book.

Rules for filling out employment forms for entrepreneurs

According to Article 66 of the Labor Code of the Russian Federation, the employer is obliged to maintain the employee’s work book. The rules for filling out this document are established by the Labor Code and other regulations.

There are a number of rules that must be followed when filling out the document, namely:

• When filling out the name of the organization, abbreviations are not allowed;
• The entry on the name of the individual entrepreneur is made in accordance with the certificate of registration of the individual entrepreneur;
• If the organization has a seal, it is necessary to certify the record with the seal;
• An individual entrepreneur must certify the employment entry with his signature.

An individual entrepreneur needs to make an entry in the employee’s work book only if they have an official labor relationship with him, that is, there is an employment contract. Only after official registration, that is, the signing of an employment contract by the parties, can an entry about employment be entered into the employee’s work book.

An entry into the labor record is made only after the employee has worked for 5 working days at the enterprise. But only if this work is his main one. Thus, if an employee works part-time, then no entry in the work book needs to be made.

If the person did not have a work book before, the employer is obliged to create one, fill it out and make the first entry. An individual entrepreneur can independently fill out an employee’s work book, or, if there is a personnel officer on staff, then the maintenance of work books is entrusted to this person.

Do I need to make an individual entry in my work book for myself?

Every citizen of Russia who officially carries out his work activity must be properly registered. But what to do in the case of an individual entrepreneur? We are accustomed to the fact that only the employer creates a work book for an employee, but who is the employer of a private entrepreneur? No one of course. Individual entrepreneurs work for themselves and do not report to anyone.

Is it possible to create 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 create a work book. Firstly, no one will check it, and secondly, this is not provided for by law, which means, as a general rule, it is illegal.

It is also worth keeping 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 when he reaches the appropriate age.

Can individual entrepreneurs fill out a work report for themselves?

Although the law establishes the obligation of an individual entrepreneur to maintain the work records of his employees, the entrepreneur himself should not make an entry in his work record that he is working in his enterprise.

The employment relationship between the employee and the employer begins after the conclusion of the employment contract, but in this case, both parties to the contract would be one person, which cannot be. An entry into the employment record must be confirmed by an employment contract and a corresponding order, and since no contract has been concluded, an entry cannot be made.

An individual entrepreneur is registered to conduct business, and not for the purpose of carrying out labor activities, therefore the owner of the individual entrepreneur does not have to keep a work book. At the same time, the entrepreneur’s work experience will not be taken into account, but it is important for assigning a pension. But there is no need to be upset about this, since the law regulates this issue.

If a person works for himself, then when calculating his pension, not his work experience, but his entrepreneurial experience will be taken into account. Entrepreneurial activity is confirmed by documents confirming the registration of an individual entrepreneur with the tax authority.

True, the old-age labor pension is assigned only to insured persons working for themselves. So, after registering an individual entrepreneur, you need to report this to the Pension Fund and subsequently pay insurance premiums.

Entry in the work book about employment in an individual entrepreneur

Hiring an employee to work for an individual entrepreneur is a whole event. The employer needs to be clearly aware of the pattern of his behavior, and also know the sequence of his actions.

Many employees themselves do not know how an employment contract and other labor documents should be drawn up correctly, which is why your task as an employer is to know this information in order to correctly formalize the hired employee.

Before proceeding to filling out the work book, the employee must undergo an interview. Based on the results of a successfully completed interview, an employment contract is drawn up.

Only then does entry into the work book begin. Read about the rules for filling out a work book when applying for a job with a probationary period here.

Legislative basis

Each individual registered as an individual entrepreneur, in accordance with Decree of the Government of the Russian Federation No. 132 of March 1, 2008, is required to fill out a work book for each hired employee.

In addition, the individual entrepreneur is assigned the functions of maintaining labor records and initial registration, if such a book has not been created for the employee. All these responsibilities are enshrined in the Labor Code of the Russian Federation.

It is important to know that labor records are not issued to employees of entrepreneurs who organize a business in the status of individuals; only entrepreneurs registered as individual entrepreneurs have the right to register for labor records.

Government Decree No. 132 establishes that every employee who has worked at an enterprise for more than 5 days must be registered in accordance with the Labor Code, and a record of employment with an individual entrepreneur must be made in the work book.

How to apply for a work permit for an employee if this is his first work experience?

So, imagine that you hired an employee to help you. But, as we know, and in accordance with the legislation of our country, he cannot work for you unofficially. That is why the fact of the existence of an employment relationship between you must be documented.

But what to do if an employee decides to get an official job for the first time . In this case, you need to correctly draw up the employee’s first employment document. Where to start if you yourself are a young individual entrepreneur who has never encountered anything like this?

First, you need to worry about purchasing a work book. You can purchase it at any print store. But here the entrepreneur is faced with the question of who exactly should be involved in purchasing the document. Since Article 16 of the Labor Code states that it is the employer who hires the employee and is the drawer of his labor document.

This means that it is the employer who purchases the work book for his employee . Also, the employer cannot shift this responsibility to a subordinate. The only thing an individual entrepreneur can do is, with the employee’s consent, to withhold half of the labor cost from the employee’s salary.

If the work report is created for the first time, then it is the employer who is responsible for filling out the work report. Therefore, an entrepreneur needs to take this process very seriously. For more information about registration when applying for a job, see the article at the link.

Filling out a work book by an individual entrepreneur - sample:

Is it possible to terminate the contract without making a note?

First of all, you need to figure out whether information about all events of the employee’s activities is entered into his book. Here you need to be guided by Part 4 of Art. 66 Labor Code of the Russian Federation. Its norm indicates that the following entries must be made in the work book:

• About the employee himself (his name, education, etc.).
• About the work he does.
• On transfers to another position within the same enterprise.
• About incentives (data on penalties is not entered except in cases where such a disciplinary punishment was dismissal).
• About dismissal indicating the grounds on which the employee was dismissed.

Thus, information about dismissal must always be entered. An exception is permissible in exactly one situation: when the employee was employed at the enterprise for a total of less than 5 working days.

In this case, a note about his hiring and, accordingly, about his dismissal may not be included in the book.

This rule applies only to organizations and does not apply to labor relations with an individual entrepreneur.

Important! But if information about the appointment is nevertheless entered, then a record of termination of the contract must also be made, even if the employee worked for the company for only one day.

Otherwise, the employee will not be able to get a permanent job anywhere in the future - only as a part-time worker, because the new employer will not provide him with a notice of dismissal. Of course, if an employee goes to court, the case will almost always be successful for him.

Design nuances: how to do it right?

the maintenance of labor records is itself

It is on the basis of these regulations that personnel service employees must make entries in the work books of employees - including upon dismissal.

Depending on the reasons for termination of the contract

If an employee resigns of his own free will, the following notes are made in the book:

• Column 1 contains the serial number of the entry. Any book must have continuous numbering, so if you do not indicate the number, this will be a serious violation that calls into question the validity of the entry.
• Column 2 shows the date of dismissal. According to clause 5.1 of the Instructions for filling, it is considered the last day when the employee still performs his job duties. The exception is situations when the law, an employment contract or an agreement concluded between the parties to an employment contract says otherwise. For example, if an employee resigns on his own, but instead of compensation for vacation, he prefers to actually take vacation days with subsequent dismissal - the work book will be issued to him at the last day of work, but the notice of dismissal will be dated the last day of the vacation taken.
• Column 3 indicates the grounds for dismissal. According to the requirements of Part 5 of Art. 84.1 of the Labor Code of the Russian Federation, the corresponding paragraph of Art. 77 code. Specifically in this case, the following entry will be made in column 3: “Dismissed at his own request, paragraph 3 of Article 77 of the Labor Code of the Russian Federation.”
• Column 4 will indicate the document on the basis of which the dismissal occurs. In this case, it will be an order to terminate the employment contract.

• Important: Filling out the first two columns is always done according to the same rules, so they will not be mentioned further, except in cases where the filling is non-standard.
• The photo below shows an example of an entry in a work book when dismissal at the initiative of an employee:

For violation of discipline

If the disciplinary measure is dismissal, entries are made in the third column reflecting the specific type of violation of discipline:

• In case of repeated violation, if the employee has already received a penalty for this - clause 5, part 1, art. 81 Labor Code of the Russian Federation.
• In case of a one-time, but serious violation, depending on the nature of the violation. When absenteeism, a paragraph is placed. “a” paragraph 6 of the same part, when appearing drunk or intoxicated - paragraphs. “b” of the same paragraph, disclosure of commercial, state or other secrets – paragraphs. “c”, theft at the place of work, established by a sentence or resolution in an administrative case - paragraphs. “g”, violation of labor protection rules – paragraphs. “d”, loss of trust by the financially responsible person – clause 7, part 1, art. 81 Labor Code of the Russian Federation, etc.

1. Column 4 indicates the details of the order on the basis of which the employee is dismissed.
2. In case of violation of discipline, as in other cases of filling out column 3 of the work book, the indication of the subclause, paragraph, part and number of the article is made in full, without abbreviations, and instead of the abbreviation “Labor Code of the Russian Federation” the name of the code is written in full.
3. The photo shows an example of filling out a work book upon dismissal for violation of discipline:

By abbreviation

The entry that is made when reducing numbers or staff, when an employee is fired, is made according to the same rules as described above. The only difference will be that in column 3 the following will be indicated: “Dismissed due to a reduction in the number or staff of employees, paragraph 2 of part 1 of Article 81 of the Labor Code of the Russian Federation.”

The following photo shows an example of an entry in a work book about dismissal due to redundancy:

For health

In some cases, the ability of an employee to perform his functions is related to his state of health . In the event that, according to a medical report, an employee can no longer hold his previous position, the employer, by virtue of Part.

2 tbsp. 73 of the Labor Code of the Russian Federation, is obliged to offer him another vacancy in his organization. If the employee refuses to transfer to it, does not respond for more than 4 months, or the employer does not have a corresponding vacancy, the employment contract may be terminated.

In this case, the entry in column 3 will refer to clause 8, part 1, art. 77 of the Labor Code of the Russian Federation, and in column 4 - on the data of the corresponding order on the personnel of the organization.

The photo shows an example of an employment record of dismissal for health reasons:

Death is also a reason for terminating an employment contract. In this case, the entry in the book will look like this:

• In column 2 - the date indicated in the death certificate issued by the civil registry office.
• In column 3 the following will be written: “The employment contract was terminated due to the death of the employee, clause 6 of part 1 of article 83 of the Labor Code of the Russian Federation.”
• Column 4 will indicate the details of the order to terminate the employment contract.

Important: If the employment relationship is terminated due to death, both the order and the work book will contain the signatures of only one party - the employer. The employer does not have the right to demand an acquaintance mark even from relatives.

The following photo shows a sample record in the employment record of dismissal due to the death of an employee:

In order of translation

One way to terminate an employment contract is to transfer to another employer. In this case, the employee first quits in one place - and immediately (or, in any case, no later than a certain period) is hired in another, predetermined place.

With this option for terminating the employment contract, the entry in column 3 will refer to clause 5, part 1, art. 77 Labor Code of the Russian Federation. Column 4 will contain the data of the order by which the employee resigned from his previous place of employment.

The following photo shows a sample entry in the work book upon dismissal in the order of transfer:

Retirement

Upon reaching retirement age, an employee can stop working and resign. In this case, dismissal occurs at one's own request, but with some peculiarities.

How to make an entry in the work book of an individual entrepreneur (employee)?

Title page

The title page contains basic information about the employee. Filling it out correctly and without errors is an important task, because only if it is filled out absolutely competently and correctly can the work book be considered valid. Correctly enter the employee's last name, first name and patronymic.

The next step is to correctly indicate your date of birth. There should be no strikeouts or corrections in the work report.

Now you need to indicate the employee’s level of education. So, the entry should appear in the line: “higher”, “secondary” or “secondary-specialized”.

It is worth remembering that your level of education is stated in a special document called a diploma.

Your graduation specialty is also indicated there. For example: “Higher education. Lawyer".

Next, the work book is signed by the employee and the employer himself. This completes the filling of the title page in the book.

Employment Record

It is mandatory to make a record of employment in the work book. To do this, fill out all the columns of the form in the work book.

Let's look at it step by step:

1. the first column indicates the record number, but since we are considering a situation in which you are the first employer of the employee, this number will be the first.
2. in the second column we indicate the date of drawing up the labor contract.
3. in the third column, which talks about job information, we indicate the place of work and position of the employee.
4. 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 manager and the seal of the individual entrepreneur are also affixed.

An example of such an entry might look like this : “No. 1. 06/12/2015. IP Zaitseva. Hired as a sales consultant. Employment contract No. 123 dated June 12, 2015.”

Record of dismissal

In case of dismissal, a similar entry is made, however, there is no need to write the name of the organization. When dismissing, the reason that served as the dismissal is written.

An example of such an entry looks like this: “No. 2. 11/07/2015 Dismissed from the position of sales consultant at his own request.” Next, the signature and seal of the individual enterprise is affixed.

Awards page

If during the course of his work, an employee received awards, it is also worth writing about this in his employment record, so that the next employer can appreciate what a valuable personnel he received.

The award is also recorded in the work book . The entry is assigned its own number and date. The information about the award indicates which award the citizen has received. Maybe it's a diploma, a state award or another type of encouragement. In general, the entry looks something like this: “No. 1.26.07.2015. IP Morozova. Awarded gratitude for preparing and holding an event with veterans on May 9.”

This record is certified by the employer’s signature and seal.

Responsibilities of an individual entrepreneur

Registered entrepreneurs have the status of individual entrepreneurs. However, there are exceptions - these are private notaries and lawyers. Although they do not need to register as an individual entrepreneur, they may also have certain responsibilities when conducting business, so these individuals also take into account the rules when it comes to entrepreneurs and filling out a work book for an individual entrepreneur.

Maintaining this document for all employees is an equal responsibility for organizations and entrepreneurs. The regulations regarding the rules for processing and entering information into it apply in both cases.

The filling principle itself is the same as for legal entities:

• enter information about the employee;
• indicate information about the nature of the activity and position held;
• when transferring to another job, this must also be reflected;
• note the fact of dismissal in the book;
• information about the award must also be reflected.

As for imposing penalties, the same rule applies here as for organizations: reprimands and comments are not entered in the book, but dismissal (for example, for absenteeism) must already be indicated.

Also see “Rules for filling out work books in 2021.”

How to make changes (correct) correctly?

If there is a need to enter changes or corrections, then you should do this as carefully as possible. If the matter 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, changing the last name on a marriage certificate.

If you need to change the entry in the line where the work data is indicated, then you must indicate in the next paragraph that the entry is incorrect, and rewrite the correction in the next paragraph. For example: “No. 2. 07/26/2015. Point No. 1 is invalid. No. 3 IP Morozova. Awarded a certificate for preparing and holding the event.”

All records are certified by the seal and signature of the manager.

In what case can you not make an entry?

The instructions specify that an entry must be made in the book when a new employee has worked for the company for 5 days or more. In the event that the period of work was less than the specified period, it is allowed not to make an entry, and this will not be a violation.

Also, information about employment is not entered when this position is part-time. At the same time, an entry can be made when the employee has expressed a desire to do so and provided supporting documents from the second place of work.

Features when working for an individual entrepreneur

If an employee works for an individual entrepreneur, he must be prepared for the fact that his employment records will look a little different than those of employees of organizations. For example, there is no link to a document that speaks of dismissal. In recording the fact of hiring, award or dismissal, the employer can only refer to the employment contract and the labor code, and specifically its articles.

Another feature of working for an individual entrepreneur is the fact that the employer fills out the documents himself , without involving HR department employees because they simply do not exist.

If an employee quits but never picks up his work book, the individual entrepreneur does not have the right to get rid of it. He must, according to all the rules, first try to contact the employee or his relatives.

If this fails, then the employer sends the document by registered mail to the place of residence. If the location is unknown or the employee does not receive the book, it is necessary to keep it at home until the employee shows up at the employer to pick up the document.

The employer must provide a work book to the starting employee himself . These and many other nuances will accompany the employee and employer in their labor interactions.

We fire an employee

An entry about the dismissal of an employee is made on the day of dismissal in accordance with the wording of the Labor Code and the text of the dismissal order. In this case it is written:

• Record serial number;
• Date of dismissal;
• Reason for dismissal with reference to an article of the Labor Code;
• Name, date and number of the document on the basis of which the entry was made (order, instruction);
• Seal, position, surname, initials and signature of the responsible person (in this case, the entrepreneur);
• This is followed by the employee’s signature.

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 an enterprise, it is imposed on an employee of the HR 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 it upon dismissal, the employer, represented by an individual entrepreneur, bears administrative liability in the form of a fine in the amount of three hundred to five hundred rubles.

Basic requirements for drawing up a work book

The general rules are established in articles and 84.1 of the Labor Code of the Russian Federation.
The details of these norms are contained in two documents. The first is the Rules for maintaining and storing work books (approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225; hereinafter referred to as the Rules). The second document is Instructions for filling out work books (approved by Resolution of the Ministry of Labor dated October 10, 2003 No. 69; hereinafter referred to as the Instructions). Let us list the key provisions. Firstly, all entries are made in pen. It can be ball, helium or feather. Blue, violet or black ink is acceptable. There is one exception - the initial entry about the employer in the “Employment Information” section can be made by affixing the appropriate stamp (Rostrud letter No. 1922-6-1 dated 08/19/15).

IMPORTANT. It is necessary to ensure that the ink does not fade over time, since the work book should serve the employee until retirement.

Secondly, abbreviations are unacceptable (for example, it is forbidden to write “order” instead of “order” or “direction” instead of “instruction”). When indicating the positions of employees and the abbreviated name of the organization, you can use abbreviations indicating the organizational and legal form (LLC, JSC, Federal State Unitary Enterprise, etc.).

Thirdly, uniform rules for reflecting dates have been established. The date and month are indicated in two-digit, and the year in four-digit Arabic numerals (for example, 10/24/2020). But there is an exception. On the title page, the date of filling out the work book is entered differently: the date and year are in Arabic numerals, and the month is in words.

Fourthly, in each section, records are numbered separately, using the continuous method (1, 2, 3, etc.). If all the pages of a section are completed, an insert is drawn up in which you need to continue numbering the corresponding section from the work book (clause 38 of the Rules).

Compose HR documents using ready-made templates for free and maintain HR records in the web service

ATTENTION. Since 2021, employees have been given the right to refuse the usual work books issued on paper. In this case, information about the work will be “accumulated” exclusively in the Pension Fund of Russia database, without duplication in the traditional work book. The employee will be able to receive extracts from this database, including through the employer.

For more information, see: “Electronic work books: what employers should do in 2021”; “The Ministry of Labor has clarified how to certify a record of maintaining an electronic work book when issuing a paper copy to an employee”; “Electronic work books: read the latest explanations from Rostrud.”

Work with electronic work books and prepare all related reporting Try for free

What to do if a mistake is made?

There is an error on the title page, where all the basic and most important information about the owner of the document is indicated: first name, last name, patronymic, date, month and year of birth, etc. Sometimes it is necessary to make corrections to them. To do this, the previous data is crossed out with one neat line and next to where there is an empty space, the new ones are written in clear letters. The date of birth of the owner of the book is corrected in the same way. After the actions have been taken, you need to reflect the changes in information on the inside cover.

How to register an employee to work in an individual entrepreneur - what documents are needed

Important! Each change in the work book must be supported by a document confirming a change in any status. For example, about a name change, marriage or divorce, etc.

The next mistake is a grammatical one, made in the section of the document called “Information about the award” or “Information about the work”, was made by the previous employer, and the current one can correct it. The columns in this case are filled in as follows:

• The first column must be filled in with the serial number of the entry.
• The second is the date the entry was made. You need to write it in Arabic numerals in the form dd.mm.yyyy.
• The third column is filled with the sentence: “The entry in the work book is not correct.” For example: “Record number 5 is not correct, hired as a manager.”
• The fourth is filled in with the name of the document, which is the basis for the correctional entry. The inscription in this column looks like this: “Order dated May 27, 2018 No. 46.” If there is an error in recording the name of the previous employer, then we correct it using this example: “Certificate of IP “Svetlana” dated May 27, 2018 No. 46.”
• The remaining columns are corrected in a similar way.

Important! The use of a proofreader to correct errors or crossing out information in this case is strictly prohibited by the legislation of the Russian Federation.

Who should take notes if there is no HR department?

In the absence of a personnel department, accounting department and other employees dealing with documents, an individual entrepreneur himself fills out work books and records the necessary information in them. This happens in young, developing organizations, where the entrepreneur is almost the only person who works in the company. The work book is filled out in the same way, no changes are made.

Work book from the inside

Each employee who works for an employer for more than five working days is required to receive a record of labor relations with the entrepreneur in the work book. The legislation and the Labor Code note that every agreement, agreement and contract must be in writing. All information must be entered into the book without abbreviations or errors. Blots are corrected by rewriting the information under the next serial number. The employee receives each record and each document for review against signature.

Important! It is also necessary to duplicate entries from the work book into a personal card.

The work book must be filled out in accordance with all the rules presented in the Labor Code of the Russian Federation. An individual entrepreneur cannot fill out a work book for himself, as this would mean concluding an employment relationship with himself. To confirm the fact of employment, a businessman can issue a OGRNIP certificate.

Taxes

When dismissing an employee, an individual entrepreneur is required to pay certain taxes:

• for the income of individuals - must be paid the next day after full payment has been made to the employee;
• Mandatory insurance premiums are paid by the 15th of each month.

If there is a mass dismissal of all employees, then the individual entrepreneur is obliged to submit an application to the Federal Social Insurance Fund of the Russian Federation in order to relieve himself of the employer’s obligations.

Read on topic: Procedure for mass dismissal of employees at an enterprise

Regardless of the type and reason for dismissal, every employee and employer must strictly follow the procedure for terminating the employment relationship. If there are any errors, the dismissal may be declared invalid in court. After full settlement with the employee, the dismissal, from a legal point of view, is considered fully completed.