It is not uncommon when an accountant, paying this or that amount to an employee, asks the question: is this payment subject to personal income tax and insurance premiums? Does it count for tax purposes?

Correction of the date of dismissal in the work book. Sample

The work book is a very important document confirming all labor activity and experience of each worker. For this reason, any error in this document may have adverse consequences for the employee. For example, an error in the date of dismissal may lead to incorrect calculation of seniority and other possible troubles. Therefore, such errors need to be corrected. Consider in detail the correction of the date of dismissal in the work book.

The procedure for maintaining a work book

In the work book of each employee, employers record information about work activity and length of service. Such information is strictly regulated on the basis of labor legislation and by-laws.

The form and procedure for compiling work books are approved in two regulatory legal acts:

  • Rules of April 16, 2003 N 225 (hereinafter referred to as the Rules);
  • Instructions of October 10, 2003 N 69 (hereinafter referred to as the Instruction).

The rules for correcting entries in the work book (including after dismissal) and the procedure for filling out this document upon dismissal are also established by the indicated by-laws.

Incorrect entry in the work book upon dismissal

An erroneous wording in the work book can appear for various reasons. Among them, both the inattention of a personnel worker of the organization, and the incorrect determination of the date of dismissal. For example, if an entry is made in the employee's work book about the date of dismissal at the initiative of the employer during the period of annual paid leave, then this is incorrect (), because. the employee cannot be dismissed during the specified period on this basis.

Correction of the dismissal entry in the work book

The procedure for eliminating the error follows from clause 1.2 of the Instruction: if there is a need to correct the dismissal entry in the "Information about work" section, then the line following the last entry in this section reflects the entry number (in order) and the date on which the entry is made.

To correct an incorrect entry in the workbook about dismissal in column 3 of this document, "Entry number ... (for example, number 4) is invalid" is written. Then the correct entry is reflected, and column 4 includes either duplicate information about the details of the original document - the grounds for dismissal, or the details of another document are reflected, on the basis of which amendments are made to the work book.

Next, the signature of the head or responsible personnel officer and the signature on familiarizing the employee with the relevant corrections are affixed (see clause 35 of the Rules).

Employer's responsibility

Considering the responsibility of the employer for making an incorrect entry on the date of dismissal, it should be emphasized that the correction of the entry in the work book in question does not indicate the cancellation of the dismissal and not a change in its date, but only the elimination of inaccuracies.

However, in practice, situations are possible when making an incorrect entry in the work book may lead to the inability of the employee to work. In this case, the employer, in addition to eliminating the incorrect entry, will be obliged to pay the affected citizen the earnings he did not receive ().

Instruction

If an employee discovers an incorrect record dates layoffs at work book, he needs to write a statement addressed to the head of the organization in which the mistake was made, with a request to correct the inaccuracy.

The director of the enterprise issues an order to correct the incorrect entry for this employee, puts his signature and the seal of the company on the document. The order is assigned a number and date of publication.

An employee of the personnel department of a company that made a mistake, under the wrong record Yu writes a phrase that states that record under the number (indicates the sequence number of the inaccurate entry) is considered incorrect. Puts the correct date of hiring or dismissal, indicates in the information about the work the fact of hiring for a certain position or a reference to the labor code on dismissal. The basis may be an order to hire or dismiss the date when this employee was hired or fired, as well as an order from the first person of the company to correct an incorrect entry. Contributed record certified by the seal of the organization.

If the enterprise where the personnel officer made a mistake was reorganized, liquidated or renamed, the company in which the employee currently works has the right to correct the incorrect entry. The employee also needs to write a statement, and the manager issues an order on the possibility of making the correct entry. And under no circumstances should it be underlined. You need to be guided by the rules of maintaining work books. The personnel worker makes the correct record in the work book, mentioning in advance that the number of the inaccurate entry should be considered invalid.

Also, instead of a work book in which a mistake is made, an employee has the right to receive a duplicate of it. To do this, he needs to write an application with a request to receive it. The director writes an order and sends it to the personnel department, and the personnel officers, in turn, draw up a duplicate based on the submitted documents.

A work book is a document confirming the work experience of an employee, all his movements during work. Wrongly entered and incorrectly corrected records can lead to problems when applying for an old-age pension or preferential pension, therefore, when correcting any incorrectly made entries, one should be guided by paragraphs 24 and 28 of the “Rules for maintaining and storing work books”.

You will need

  • - employee's passport;
  • - marriage certificate, if personal data has been changed (divorce, name change, etc.);
  • - orders (resolutions, extracts, etc.);
  • - documents on education (if the information needs to be changed in the column "education" or "profession").

Instruction

If an incorrect entry is found on page number 1 in personal data, in the full name, entered information about education, date of birth, date of completion of the labor books or the employee changed his personal data, for example, got married, then cross out the incorrect entry with one line, enter the correct information next to it. Stamp on the inside of the cover and write down on what basis the corrections were made. As a basis, you can enter a marriage certificate and passport data or point out an erroneous entry when filling out a labor books.

Don't fix records if they were entered incorrectly in the section "information about work" or "information about awards". Simply indicate that the entry is invalid, stamp, sign the authorized person and make the correct entry under the next serial number. Make all changes in the appropriate columns, as in the usual filling out of the labor books.

A work book is the main document on the work activity of an employee. Quite often, personnel officers make mistakes when filling out work books, which in the future can lead to various difficulties, including when an employee applies for a pension.

The work book is the main document on the employee's labor activity, confirming his length of service and the nature of the work performed (Article 48 of the Labor Code, Article 62 of the Law of Ukraine dated 05.11.91 No. 1788-XII). It must not contain incorrect or inaccurate entries.

The employee's right to benefits in the appointment of pensions, payments for length of service, additional annual leave (Articles 7 and 8 of the Law of Ukraine dated 15.11.96 No. 504/96-VR) depends on the entries in the work book. Therefore, when filling it out, it is important not to make mistakes.

For example, if an employee is entitled to an old-age pension on preferential terms, then in this case it is very important that the entry in the work book corresponds to the name provided for in List No. 1 or No. 2, otherwise the employee may lose the right to receive a preferential pension.

The work book must be drawn up in accordance with the order approved by the Ministry of Labor, the Ministry of Justice, the Ministry of Social Protection of the Population of Ukraine dated July 29, 1993 No. 58 ( Further- Instruction).

One of the most difficult issues when working with work books has always been the issue of correcting inaccurate, incorrect or otherwise invalidated entries in the sections of the work book “Information about work”, “Information about awards”, “Information about incentives”. Corrected information on hiring, dismissal, transfers to another permanent job, awards and incentives must fully comply with the text of the order (instruction). Witness testimony cannot serve as a basis for correcting previously made entries.

Errors, incorrect, inaccurate or incomplete entries made when filling out work books cannot be corrected, crossed out, forged, cleaned up, sealed and covered with corrective fluid. Changes by crossing out the available information are allowed only on the title page and page 33 of the work book.

After filling out the work book with special care, you should check the correctness of the entries to identify possible errors. If incorrect entries are found, they must be invalidated in accordance with the established procedure and changed by making correct entries.

We remind you that the head of the enterprise is responsible for organizing accounting, storage and issuance of work books (clause 4 of the resolution of the Cabinet of Ministers "On work books employees” dated April 27, 1993, No. 301), who, by his order (instruction), appoints a specially authorized person responsible for the timely and correct completion of work books, their accounting, storage and issuance.

For violation of the established procedure for keeping records, storing and issuing work books, officials bear disciplinary responsibility, and in cases provided for by law - other responsibility, including administrative responsibility under Art. 41 of the Code of Ukraine on Administrative Offenses.

Consider the typical mistakes that personnel officers make when filling out work books, and the procedure for their elimination.

Typical mistakes in the procedure for maintaining, accounting and storing work books

The procedure for making changes, correcting errors

1. The most common mistake when filling out the title page of a work book is the incorrect spelling of last names, first names, patronymics, date, year and month of birth. For example, the surname Denisenko is recorded as Dinisenko, the middle name is Georgievich as Grigorievich, instead of Marina - Maria, the date of birth according to the passport is March 8, 1987, the entry is made as May 8, 1978. In the event of an incorrectly made entry on the title page of the work book, corrections are not allowed, form is damaged(annulled), written off according to the act of the form No. P-11 (approved by the order of the Ministry of Statistics of Ukraine dated October 27, 1995 No. 277) and a new form is filled out.
2. Information about the employee is recorded on the first page (title page) "by ear". An employee of the personnel service is obliged to fill in the last name, first name, patronymic in full without abbreviations and the date of birth on the basis of passport details. According to paragraph 1.4 of the Instructions, persons who first come to work and do not have a work book are required to present a passport (birth certificate).
3. The first page (title page) of the work book is signed illegibly. At the end of the title page of the work book, responsible employees of personnel services should put not your personal signature, and write legibly your last name, without abbreviations and combining with initials. This is indicated under the signature line - "legible".
4. The employee does not have a stamp on the title page of the work book. This was discovered after several years of work at other enterprises. The title page is certified by the seal of the organization in which the work book is filled out for the first time, or by the seal of the personnel service of this organization (clause 2.12 of the Instruction). To correct the error, the employee must contact the company that did not stamp. If it is liquidated, then the legal successor can make changes, and in case of its absence, the parent organization to which this enterprise was subordinate, and if there is no parent organization, city (regional) archival institutions (paragraph 2.8 of the Instruction).
5. The seal on the title page of the work book closes the signature of the owner of the work book and the person who filled out this document. The seal is placed in the place established on the form of the work book (M.P.), and should not cover anyone's signatures.
6. After filling out the first page (title page) of the work book and inserts to it, the signature of the owner of the work book is not affixed. After indicating the date of filling out the work book, the employee certifies with his signature the correctness of the entries made (clause 2.12 of the Instruction).
7. The entry about the change of surname, made on the inside of the cover, is not certified by a seal. Changes in personal data are confirmed by a passport, marriage certificate, divorce certificate with reference to the number and date of these documents. Changes are made on the inside cover and certified by signature the head of the enterprise or an employee of the personnel service and the seal of the enterprise or the personnel department (clause 2.13 of the Instruction).
8. When changing the surname on the title page of the work book, the previous entry is smeared with a proofreader or crossed out so that it is not readable. The rules of paragraph 2.13 of the Instructions established that when changing the last name, first name, patronymic, date of birth, the previous entry crossed out with one line(and should be easy to read). Above, below, or on the same line, new data is written. Otherwise, the form of the work book is recognized as damaged and is subject to destruction according to the act of form No. P-11, and a duplicate must be issued to the employee.
9. The employee was issued a change in the last name on the title page of the work book, but these changes were not made to the insert of the work book. If there is an insert in the work book, then the changes on the title page of the work book are duplicated on the title page of the insert.
10. An entry was made in the work book with a pen with green or red ink. Entries in the work book are made neatly with a ballpoint or fountain pen in black, blue or purple ink (clause 2.4 of the Instructions). Writing in different colored ink over time may fade and become unreadable, and the employee will have to confirm with certificates the periods of work in which they were made.
11. When issuing a new work book, instead of a lost or damaged one, the inscriptions “Duplicate” or “Issued a duplicate” are not put. According to paragraphs 5.1 and 5.5 of the Instruction in the event of loss the work book is issued a new one indicating in the upper right corner of the first (title) page "Duplicate". When damage work book (burned, torn, soiled) on the first page of an unusable work book, the inscription “Issued a duplicate” is made. Upon subsequent employment at a new place of work, the employee is required to present a duplicate of the work book.
12. When filling out a duplicate work book in the section "Information about work" (column 3), no entry is made about the total length of service of the employee in the past. If the employee before employment at this enterprise had a length of service, then when filling out a duplicate work book before the first entry in the section "Information about work" in column 3, first of all is brought record of general experience his works. At the same time, the data on the total length of service are recorded in total: “Before hiring, the total length of service is nine years, three months, twenty-five days.” Then, based on the certificates provided by the employee or duly certified copies of orders from previous places of work, entries are made about previous periods of work in the manner prescribed by clause 5.3 of the Instruction.
Note: If the work book was damaged (lost) during the period of work at the enterprise, which is the first place of work for the employee, entries in the "Information about work" section are made in the usual manner based on the orders of this enterprise.
13. The work book does not contain a stamp with the inscription “Insert issued”. The insert is not sewn into the work book. If all pages of one of the sections are filled in the work book of the employee, an insert is issued to the work book. In this case, the serial numbering of the entry (column 1 of the corresponding section) continues in the insert.
About each issued insert on the first (title) page of the work book, a 10x25 stamp is placed at the top “Insert issued”, the series and number of the insert are indicated. The insert is sewn into the work book and is kept in the same order as the work book. An insert without a work book is invalid(clause 3.1, 3.2 of the Instructions).
Note: An employee's work book can have any number of inserts. All their series and numbers must be reflected on the title of the work book, and all inserts are filed one after another into the cover at the very end. Inserts of a new sample are issued for work books of the old sample.
14. When applying for a job in the section "Information about work" is not recorded, in the form of a heading, the full name of the organization in accordance with its charter. Sometimes there are abbreviated names, for example: ATP, TIT NPKF, SP K.A.S.T. LTD, Tov. UKM group. The name of the organization can be affixed with a special stamp or by hand. When applying for a job in the 3rd column of the work book, first in the form of a heading, the full name of the organization is written in accordance with the constituent documents. For example: "Kiev plant for the maintenance and repair of computer equipment." Below, without skipping a line, information about hiring is written under the next serial number with the corresponding date and a link to the order (clause 2.14 of the Instructions).
15. In column 3 of the work book in the heading of the name of the organization, errors are made, for example: instead of “Closed Joint Stock Company Buran”, it is written “Open Joint Stock Company Buran”. If, when filling out the work book, an error is made and noticed in the heading of the name of the organization, then the correct entry is entered in the line below the erroneous entry. It is written: “There was a mistake in the name of the organization. The entry was changed to Closed Joint Stock Company Buran.
16. In column 3 of the work book, an error was found in the heading of the name of the organization during the period of work of the employee at other enterprises. There is no answer in the Instructions on how to correct a mistake made many years ago in the entry about the name of the organization. Personnel officers have developed the following practice of solving this issue. They send a written request to the organization that made the mistake. The document received from the previous place of work, which indicates the correct name, is stored in the work book.
17. Information about the change in the name of the organization is not entered into work books. 17. According to paragraph 2.15 of the Instructions, entries about renaming an organization without indicating a serial number and date are entered in the section of work books "Information about work", for example: "Limited Liability Company Sunshine" from February 25, 2008 was renamed into a Limited Liability Company "Good way". Column 4 gives the reason - the order to rename.
Note: Failure to enter information about changing the name of the organization into the employee's work book can lead to difficulties in applying for a pension, since additional documents (certificates from the previous place of work or archival institutions) may be required to confirm periods of work.
18. Entries about changing the name of the organization made in the work book are certified by a seal. The seal in the section "Information about the work" is put only on termination from the organization after the signature of the head or the person responsible for maintaining work books (clause 2.4 of the Instruction).
19. Inaccurate or incorrect entries made in the section "Information about the work" are crossed out and corrected with the note "Corrected to believe." Strikethrough of incorrect entries is not allowed. Necessary corrections are made in accordance with paragraph 2.10 of the Instructions in the following order:
in column 1 the next serial number is written;
in column 2 the date of making the entry on the correction is put;
in column 3 it is indicated: “Entry No. __ is invalid. Accepted on ( job title)»;
in column 4 they repeat the date and number of the order (instruction), the entry from which was incorrectly entered in the work book ( example 1).
In the same manner, an entry on transfer to another permanent job, reinstatement in a previous job or change in the reasons for dismissal is invalidated.
Note: If the record of dismissal or transfer is invalidated, the employee has the right to ask, instead of correcting it, to issue him a duplicate of the work book without making a duplicate record declared invalid (clause 2.10 of the Instruction).
20. When entering information about hiring, almost all information from the order was rewritten. For example: "Accepted to the audit department for the position of lead auditor with a monthly probationary period with a salary according to the staffing table." The instruction provides for entering information about the name of the department and position without indicating individual features and the nature of the work. For example: "Accepted to the audit department for the position of lead auditor."
21. Employment orders do not contain information about the structural unit in which the employee was admitted (workshop, section, department), as well as the category. The content of the order (instruction) must comply with the terms of the concluded employment contract. When making it the structural unit is indicated, position, rank, as well as other conditions for employment. Accordingly, the necessary information is also indicated in the work book, for example: "Accepted by a carpenter of the fourth category in a carpentry shop."
22. The name of the position or profession recorded in the work book does not correspond to the Classification of Occupations. For example: "Accepted to the position of office manager." Entries about the name of the job, profession or position for which the employee is hired are entered in the work book in accordance with the name of the professions and positions indicated in the Classifier of Professions (clause 2.14 of the Instruction). If a discrepancy is found, the correction is carried out in the manner prescribed by clause 2.10 of the Instruction. For example: “Entry #18 is invalid. Appointed as secretary of the head.
Note: Correction in the work book of an entry about the name of a position or profession that does not correspond to the Classifier of Occupations, as a rule, is preceded by changes in the staffing table and the corresponding order for employment.
23. The name of the position or profession in the work book does not correspond to the position indicated in the order for employment. All entries in the work book must (orders) (clause 2.4 of the Instructions). An incorrect entry is corrected in the manner prescribed by paragraph 2.10 of the Instruction.
24. In the section "Information about work" entries are made:
on temporary transfer to another position (for example, during maternity leave or illness of another employee);
on the combination by the employee of another profession (position) or the performance of the duties of a temporarily absent employee.
Records on the temporary transfer of employees to another job, their combination of professions (positions) or the performance of the duties of a temporarily absent employee in the work book are not included.
25. The employment record is certified by the signature of the responsible person and the seal of the enterprise. The seal is certified only resignation records after the signature of the person responsible for maintaining work books (clause 2.4 of the Instruction).
26. The name of the enterprise is included in the text of the employment record. For example: “Accepted as a driver of the first class of a KAMAZ vehicle in the transport company“ Carrier ”. The name of the enterprise is written in column 3 as header, and then in a separate line “Accepted by the driver of the first class of a KAMAZ vehicle” (clause 2.14 of the Instruction).
27. When recording the reason for dismissal in the work book, no reference is made to the relevant article of the Labor Code. Entries in work books about the reasons for dismissal must be made in strict accordance with the wording of the current labor legislation and with reference to the relevant article and paragraph of the law. For example: “Fired by agreement of the parties, paragraph 1 of Art. 36 Labor Code of Ukraine”, “Fired of his own free will in connection with enrollment in a higher educational institution, art. 38 Labor Code "(clause 2.25 of the Instruction).
28. An incorrect entry in the work book was discovered after the dismissal was issued, when the signature and seal were affixed. First, the name of the enterprise is written in the form of a heading in the work book. The serial number of the record is put in chronology (next after the record of dismissal), the date and a correction is made in the manner prescribed by clause 2.10 of the Instruction. The correction is certified by the signature of the employee of the personnel service and the seal.
29. The record of dismissal is certified by the seal of another company. This entry is invalidated, then the correct entry is made in the manner prescribed by paragraph 2.10 of the Instructions, and the required seal is placed.
30. Records in the section "Details of work" are not numbered or the numbering is interrupted. Ordinal numbers from 1 to 9 are written as 01, 02, 03, etc. Crossing out inaccurate or incorrect entries is not allowed. Job information must be numbered. In column 1, put the serial number of the entry (1, 2, etc.), in column 2 indicate the date of employment (transfer, dismissal) in accordance with the order, for example: 08/04/2009 (paragraph 2.14 of the Instruction).
31. In column 2 of the work book, the dates of employment are entered in Roman numerals or six Arabic numerals, the year is written in two digits. For example, X.V.09 or 06/02/2008. Entries in column 2 of the work book are made in Arabic numerals, the day and month - in two-digit numbers, the year - in four-digit numbers (clause 2.4. Instructions). For example: an employee was hired by order on April 1, 2009, in column 2 of the work book, 04/01/2009 is recorded.
32. In column 2, erroneously entered dates for hiring (transfer, dismissal) are crossed out. Crossing out, erasing records with an erroneous indication of the date of employment, transfer to another permanent job, dismissal is not allowed. To change a date entry, see example 2. Similarly, records with an erroneous indication of the details of the order are corrected.
33. The dates of entries in the work books do not correspond to the dates indicated in the orders for admission, transfer to another permanent job or dismissal. Entries in workbooks should exactly match the text of the order(orders) (clause 2.4 of the Instructions).
34. In column 4, the word "Order" is abbreviated as "Pr." It is better not to allow any reductions in the work book. The name of the document on the basis of which the entry was made is written in full (“Order” instead of “Reg.”).
35. In column 4, an entry is made in violation of the entry form itself, for example: “Order No. 34 of 03/14/2009”. Column 4 of the work book indicates the necessary sequence for making an entry (document, its date and number), so you should write: “Order No. 34 dated 14.03.2009”.
36. In the "Information about work" section, personnel officers make notes on the pages of work books about the length of service of employees at different enterprises. Such an "experience" does not correspond to the Instruction. No additional information can be entered into the official form of the work book, including for official use.
37. Lines are missing between entries in the workbook. In order to prevent possible violations (for example, unlawful addition of periods of work, transfers to another position, etc.), skipping lines between entries in the work book is not allowed.
38. Educational institutions draw up work books for students who do not have them, and make entries in them about the time of study at the full-time department. For graduates of educational institutions who do not have work books, this document is issued at the place of work. In a separate line, an entry is made into it about the time of study at a higher educational institution with reference to the date, number and name of the relevant documents (clause 2.18 of the Instruction).
Note: Students, course participants, students, graduate students and clinical residents who have work books, educational institutions (scientific institutions) make notes about the time of study at the day departments (including preparatory) of higher educational institutions. The basis for such records is the orders of educational institutions (scientific institutions) on admission to training and on expulsion from the number of students, students, graduate students, clinical residents (paragraph 2.16 of the Instruction).
39. In the work books of persons serving a sentence in the form of corrective labor without deprivation of liberty, no entry is made that this period is not counted in the total and continuous work experience. According to paragraph 2.21 of the Instruction, the time of serving corrective labor without imprisonment is not counted in the total and continuous work experience, about which a corresponding entry is made in the work book, for example: ".
Note: These entries are made in work books after the end of the actual term of serving the sentence, which is established according to the certificates of the Ministry of Internal Affairs of Ukraine. The basis for making entries in work books is an order (instruction) of the head of the enterprise, issued in accordance with the verdict (decree) of the court.
40. Records of hiring, transfer to another permanent job or dismissal are not entered in the work books of employees on time. Entries in work books on employment, transfer to another permanent job are made no later than one week after the issuance of the order, and in case of dismissal - on the day of dismissal(clause 2.4 of the Instructions).
41. In column 3 of the sections "Information on awards" and "Information on incentives", entries in the work book are made without indicating the name of the organization that encourages the employee. In column 3 of these sections, first the full name of the organization is put in the form of a heading, then entries on awards / incentives are made in the line below.
42. An error was made in column 3 of the sections “Information on awards” and “Information on rewards”. Changing an incorrect entry in these sections is carried out in the general manner in accordance with clause 2.10 of the Instruction ( example 3).
43. Information entered in the sections of the work book "Information on awards", "Information on incentives" is not certified by the seal of the enterprise. Records of awards and incentives made in the work book for the time of work at the enterprise must be certified by the signature of the head of the enterprise or a person responsible for maintaining work books, and seal enterprise or personnel department (clause 2.4 of the Instruction).
44. In the section "Information on incentives" records are made of all bonuses received by the employee. The work book does not reflect entries on bonuses provided for by the wage system or of a regular nature (clause 2.23 of the Instruction).
45. The inscription "Information about awards" ("Information about rewards") is crossed out. Instead, the inscription "Information about the work" is affixed and records about the work are made on pages intended for entering information about awards and incentives. Making entries about work on pages not designated for these purposes is not provided for by the Instruction. If there is no free space for entering information about the work an insert is issued to the work book (clause 3.1 of the Instruction).
46. ​​After the record of dismissal, no information was entered on advanced training for the last two years before dismissal. After the record of dismissal, an entry on advanced training is made in the work books of workers of working age, if the employee underwent such an increase in the last two years before the dismissal (clause 4.1 of the Instruction) ( example 4).
47. In the work books of employees entitled to a pension on preferential terms under List No. 1 or No. 2, no entries are made on the results of attestation of workplaces. According to clause 2.14 of the Instruction, if an employee is entitled to a pension on preferential terms, an entry is made in the work book on the basis of an order issued on the basis of the results of attestation of workplaces. The entry must comply with the Lists of industries, jobs, professions, positions and indicators that give the right to preferential pension provision ( example 5).
48. Employees of personnel services do not acquaint employees with entries made in work books on the basis of orders (instructions), against signature in a personal card of form No. P-2. According to clause 2.5 of the Instruction, with each entry made in the work book, the employee must be familiarized against signature in a personal card(section IV "Appointment and transfers" of the standard form No. P-2, approved by the order of the State Statistics Committee and the Ministry of Defense of Ukraine dated December 25, 2009 No. 495/656).
49. Small enterprises do not keep records of the movement of work books and inserts to them. Persons responsible for maintaining work books, maintain a book of accounting for the movement of work books and inserts to them(standard form No. P-10, approved by order of the Ministry of Statistics of Ukraine dated October 27, 1995 No. 277). It registers all work books of employees accepted during employment and issued upon dismissal. The book must be numbered, laced and sealed with the signature of the head of the enterprise and the seal (clause 7.1 of the Instruction).
50. Labor books of employees are stored in the desks of individual employers. According to paragraph 2.20 of the Instruction, work books of employees working for individuals - subjects entrepreneurial activity and individuals using hired labor associated with the provision of services (cooks, cooks, nannies, drivers) are stored directly employees.
51. Individual employers fill out the first page (title page) of the work book for an employee entering work for the first time. Individual employer not entitled to fill out the first page of the work book, because the document must be drawn up and signed by the person responsible for issuing work books, after which the seal of the enterprise (or personnel service) is put on which the work book is filled out for the first time (clause 2.12 of the Instructions).
52. Blank forms of work books and inserts to them are stored in a safe with employees of personnel services. According to paragraph 7.2 of the Instructions, work book forms and inserts to them kept in accounting as documents of strict accountability and are issued upon request to the account of the person responsible for maintaining work books.

How can I correct an error in the work book that was discovered a few years after the dismissal?

According to paragraph 2.6 of the Instructions, in case of detection of an incorrect or inaccurate record of information about the work, its correction is carried out at the enterprise where the corresponding entry was made. At the same time, information about work must fully comply with the original order (instruction), and in case of its loss, another document of this enterprise confirming the performance of work not specified in the work book (archival documents related to the employee’s labor activity, personal cards, payroll sheets and etc.). Witness testimony is not a basis for correcting previously made entries (clause 2.9 of the Instructions).

If the enterprise that made an incorrect or inaccurate entry is liquidated, then the change is made by its legal successor and certifies with its seal, and in case of its absence - by the higher organization to which this enterprise was subordinate, and if there is no higher organization - by the regional (city) archive (p. 2.8 Instructions).

The instruction does not provide grounds for issuing a work book to an employee in his hands during his work at the enterprise. The work book is issued to the employee upon dismissal on the last day of work. Therefore, correction of records at previous jobs is possible in the intervals between dismissal and admission to a new job, when the work book is in the hands of the employee (example 6).

Recall that, according to paragraph 2.20-1 of the Instruction, work books of employees working for SPE individuals (without creating a legal entity with the right to hire) and individuals using hired labor associated with the provision of services are stored directly with employees. Therefore, such employees have the right at any time to apply for the correction of a previously made incorrect entry to the previous place of work.

Example 1

JOB DETAILS

month number

date

number

month





Closed Joint Stock Company "Iskra"
Hired as Senior Accountant Order dated 05.06.2009 No. 81-k
Entry #8 is invalid. Appointed as Deputy Chief Accountant Order dated 05.06.2009 No. 81-k

Example 2

JOB DETAILS

month number

date

Information about hiring, transfers to another job and dismissal (indicating the reasons and with reference to the article, paragraph of the law)

Based on what the entry was made (document, its date and number)

number

month





Plant "Betonmash"
Order dated 07.04.2009 No. 16-k
Entry No. 4 in column 2 is invalid. Order dated 07.04.2009 No. 16-k
Adopted by a turner of the fifth category in a machine shop

Example 3

DETAILS ABOUT REWARDS

month number

date

Information about incentives related to work at an enterprise, institution or organization

Based on what the entry was made (document, its date and number)

number

month





Plant "Electronmash"
A cash prize in the amount of UAH 100 was issued. for active participation in the competition for the title "Best in profession" Order dated November 10, 2008 No. 14-k
Entry #1 is invalid. Gratitude for active participation in the competition for the title "Best in Profession" Order dated November 10, 2008 No. 14-k

Example 4

JOB DETAILS

month number

date

Information about hiring, transfers to another job and dismissal (indicating the reasons and with reference to the article, paragraph of the law)

Based on what the entry was made (document, its date and number)

number

month

Dismissed by agreement of the parties, paragraph 1 of Art. 36 Labor Code of Ukraine. Order dated February 15, 2010 No. 23-k




Passed advanced training at the Institute of Leadership, Educational Legislation and Policy from October 5 to October 16, 2009.




Personnel Inspector Samoilov Samoilov

Example 5

JOB DETAILS

month number

date

Information about hiring, transfers to another job and dismissal (indicating the reasons and with reference to the article, paragraph of the law)

Based on what the entry was made (document, its date and number)

number

month





Open Joint Stock Company "Metal"
Accepted as a caisson operator of the 4th category of shop No. 3 Order dated November 26, 2008 No. 84-k
Confirmed the right to an old-age pension on preferential terms according to List No. 1 (section XXIII item 23), approved by the Cabinet of Ministers of January 16, 2003 No. 36 Order dated 04.02.2009 No. 23-k

Example 6

JOB DETAILS

month number

date

Information about hiring, transfers to another job and dismissal (indicating the reasons and with reference to the article, paragraph of the law)

Based on what the entry was made (document, its date and number)

number

month






Hired as a senior engineer in the department of chief technologist Order dated 03.08.2001 No. 42-k
Dismissed of his own free will, art. 38 Labor Code of Ukraine Order dated October 13, 2008 No. 33-k




Head of Human Resources Semenov A. B. Semenov









Closed Joint Stock Company "Artem"
Entry #11 is invalid. Hired as a Leading Specialist in the Chief Technologist Department Order dated 03.08.2001 No. 42-k




Head of Human Resources Poplar V. I. Topol

Article provided to our portal
the editors of the magazine "HR officer of Ukraine"

How to correctly correct errors, if any, and prevent their occurrence in the future, we will analyze using a specific example.

What do you need

The work book is the main document of the established form, confirming the work activity and length of service of the employee.

Form

The form of the work book was approved by the Decree of the Government of the Russian Federation of April 16, 2003 No. 225 “On work books”. The same resolution approved the Rules for the maintenance and storage of work books, the production of work book forms and the provision of employers with them (hereinafter referred to as the Rules). Information is entered into it:

  • about the employee;
  • about the work they do;
  • about transferring him to another permanent job;
  • about dismissal;
  • on termination of the employment contract;
  • about awards for achievements in work.

The entries made are made in Russian and on the basis of the relevant orders.

Rules for correcting mistakes in labor

If a mistake was made in the work book, you should be guided by the Rules. If errors are made during the initial filling of the labor, corrections are not allowed. The form is destroyed, and a new one is started. If a mistake made by the previous employer is discovered, the correction is made by the employer at the new place of work on the basis of an official document of the employer who made the mistake, or by the employer who made the mistake directly. If the organization that made an incorrect or inaccurate entry is reorganized, the correction is made by its legal successor, and in the event of its liquidation, by the employer at the new place of work.

As for the correction of errors in sections of the work book containing data on work or awards, it is not allowed to cross out inaccurate or incorrect information. In order to correct an incorrect entry, it is necessary to write that the information under the number such and such is invalid, and below, under a different number, make the correct entry.

Changes in records about the name, surname, date of birth, education, profession are made on the basis of a passport, birth certificate, marriage certificate, divorce certificate, education certificate and other documents. Changes are made to the first page (title page) of the work book. The wrong date of birth is crossed out with one line, and new data is recorded. Links to the relevant documents are made on the inside cover of the work book and are certified by the signature of the employer and the seal of the organization.

Please note: the records of dates in all sections are indicated by Arabic numerals: the day and month are two-digit, the year is four-digit.

Entries are made neatly, in pen or gel pen– rollerball, including ballpoint, light-resistant ink (paste, gel) of black, blue or violet color and without any abbreviations. It is forbidden to write "pr." instead of "order", "disp." instead of "instruction", "trans." instead of "translated", etc.