IN last years information has repeatedly appeared about the development of bills, the authors of which wanted to force employers to pay personal income tax on the income of their employees not at the place of registration of the employer-tax agent, but at the place of residence of each employee. Recently, the Federal Tax Service spoke out sharply against such ideas.
A fine for submitting VAT explanations that are not in the prescribed form can be challenged
Taxpayers who are required to submit a VAT return in electronic form, and explanations to it, in response to the requirements of the tax authorities, must be sent to the TCS. There is an approved format for such electronic explanations. But as follows from the recent decision of the Federal Tax Service, even if the established format is neglected, there should not be a fine.
Making a missed entry work book
In practice, there are situations when not all entries that should be in it are reflected in the work book. For example, an employee was transferred to a separate structural unit of an enterprise in another city without changing his position. The personnel department did not make an appropriate entry in the work book. Subsequently, the employee received another position with an entry in the work book. In this case, you will need to make a missed entry in the work book. Let's take a look at how to make this entry.
Employment history
The employer must keep records labor activity and the length of service of all employees who work for him at his main job for more than 5 days. As follows from article 66 of the Labor Code of the Russian Federation, the work book is the main document of such accounting.
The form and procedure for maintaining this document are enshrined in two regulatory legal acts:
- in the Rules for maintaining work books, approved by Decree of the Government of the Russian Federation of April 16, 2003 N 225 (hereinafter referred to as the Rules);
- in the Instructions for filling out work books, approved by the Decree of the Ministry of Labor of the Russian Federation of October 10, 2003 N 69 (hereinafter referred to as the Instruction).
The rules for making corrections to the work book (including in the event of omission of any entry) are also established by the indicated regulatory legal acts.
What to do if an entry is missing in the work book?
The legislation of the Russian Federation allows the possibility of making corrections to the employee's work book.
The procedure for correcting errors in the document under consideration is provided for in Section III of the Rules.
At the same time, the procedure for restoring missed entries is not directly established by law. Therefore, in this case, it is necessary to use the general procedure for making entries in the work book and correcting errors.
Paragraph 27 of the Rules reflects that errors in the work book are corrected by the employer who made them. The employer, for whom the employee is currently working, can also correct the error, but in accordance with the document from the employer who made the inaccuracy.
Paragraph 29 of the Rules requires the complete identity of the details of the document, which is the basis for eliminating the inaccuracy, of the corresponding entry in the work book.
The specified norm establishes a ban on the use of witness testimony as confirmation of such information. This means that oral evidence cannot be the basis for making an appropriate entry in the work book. Such a basis is only an official document.
It is important to note that on the basis of paragraph 1.2 of the Instructions in the sections "Information about work"; and "Information about the award"; work book, you cannot correct errors by crossing them out.
In the situation under consideration, the entry in the work book about the transfer to a new position is true, therefore, it is not invalid. There is only the fact of missing a record of transfer to a structural unit.
Therefore, the missed entry must be made immediately after the final entry in the work book, applying the general procedure established by the Rules and Instructions.
When making the said entry in column 2, its actual date should be indicated.
Of course, in this case, the deadline for making the corresponding entry will be violated, as well as the chronological order of entries in the work book (i.e., paragraphs 10, 11 of the Rules), but there is simply no other procedure for correcting such an error.
I recently worked as a personnel officer and immediately faced a difficult situation when applying for a dismissal. I made a record of dismissal in the work book of the employee, put my signature and the seal of the organization. The employee began to sign in the work book and suddenly announced with indignation that several years ago he was transferred to another job, but for some reason this entry was not in his work book. And he demanded that I bring it in right now. They began to understand. It turns out that indeed, two years ago, the employee was transferred to the position of chief specialist of the marketing department, and then to the position of deputy head of this department. Moreover, only the first transfer was not recorded. I tried to convince the employee that this was not essential, because the experience of his work as a deputy chief is reflected in the book, and the “intermediate” options are not so important ... However, the employee insists on correcting the mistakes of the previous personnel officer. Do I really have to “fence the garden” now and, in order to make a record of the transfer, cancel the record of dismissal?
You are using professional information!
The article is intended only for specialists in personnel and personnel management.
From this article you will learn:
- who is responsible for the storage, maintenance, issuance and accounting of work books
- how to make a missed entry in the work book
- whether it is necessary to cancel the dismissal record to make a missed record
- how long does it take to make a missed entry after an inaccuracy is discovered
Work with work books, including the features of filling them out and correcting mistakes made, is regulated by the Rules for maintaining and storing work books, preparing work book forms and providing employers with them, approved. Decree of the Government of the Russian Federation of April 16, 2003 No. 225 “On work books” (hereinafter referred to as the Rules), and Instructions for filling out work books, approved. Decree of the Ministry of Labor of Russia dated 10.10.2003 No. 69 (hereinafter referred to as the Instruction).
It should be noted that these normative acts do not contain rules for making missed entries in the work book. However, this does not mean that it is impossible to make a missed entry in the work book. Moreover, missed entries must be made, since the employer (a person specially authorized by him) is responsible for maintaining work books, and one of the duties in maintaining work books is their timely and correct filling. Especially in the situation under consideration, when the employee insists on this. An entry about the transfer to another permanent job must be entered in the work book of the employee. And you must correct the mistake of your predecessor.
YOU SHOULD KNOW THIS
According to clause 45 of the Rules, the employer is responsible for organizing work on maintaining, storing, recording and issuing work books and inserts in them.
The employer (head of the organization, individual entrepreneur) must organize the correct and timely maintenance of work books, and the responsibility for maintaining, storing, recording and issuing work books is borne by a specially authorized person appointed by order (instruction) of the employer.
Let's try to define the rules for making missing entries. And first of all, we will single out those of them that can be guided in any situation when it becomes necessary to make a missed entry in the work book.
Rule 1 To make a missed entry, you should not cancel and invalidate other entries made in the work book.
For some reason, many personnel officers believe that in order to make a missed entry, all entries should be canceled that chronologically follow the date after which the missed entry should have been entered. This, of course, is not true. After all, there is no reason to cancel entries made in the work book without errors or inaccuracies. To invalidate, in accordance with the Rules and Instructions, only an incorrect or inaccurate entry can be recognized.
IT IS FORBIDDEN!
Cancel entries that are made in the work book without errors and inaccuracies
Rule 2 A missed entry can be made to the workbook at any time.
This means that a missed entry can be made at any time when you find an error in filling out a work book.
The question arises, what date should be indicated in column 2 "Date" of the work book? The Rules and Instructions provide for two options for action:
- the date of employment and the date of dismissal are indicated;
- the date of entry is indicated.
Obviously, in our situation, column 2 of the work book should indicate the date the missed entry was made. This can be called the third rule.
Rule 3 Column 2 of the work book indicates the date the missed entry was made.
And since the entry will be made later than the “missed” event occurred (in your case, transfer to another job), the date of this event must also be reflected. In some cases, it can be of fundamental importance. The date can be indicated in column 3 "Information on hiring, transfer to another permanent job, qualifications, dismissal." This method is not provided for by the Rules and Instructions, but in practice it is used in difficult cases, when column 2 is already “occupied” by the date of entry. So, we get the fourth rule.
Rule 4 The date of transfer to another job or other event is entered in column 3 of the work book.
How should a missing entry be made? Do I need to add something to it, like the words “record skipped”, etc.? We believe that the missed entry is made in the usual way, without any additions, except for indicating the date of the "missing" event. So, remember the fifth rule.
Rule 5 In column 3 of the work book, the missed entry is entered in the usual manner, without any clarification (except for the date).
These rules should be followed whenever you need to make a missed entry in the work book. But your situation is more complicated: the missed entry has to be made after the dismissal was made in the work book. In practice, personnel officers often cancel the dismissal record, make a missed record, and only after that make a dismissal record. However, as we have already noted, there are no grounds for canceling the dismissal record! It was made in accordance with all the rules, in addition, the seal of the organization and the signatures of the employee responsible for maintaining work books, and the employee himself, not only the record of dismissal, but all entries made in the work book during work with the employer are certified.
IT IS FORBIDDEN!
Cancel a dismissal entry to make a missed entry.
What should be done in this case? Just as you would do when hiring an employee and making the first entry in his work book.
Summary
It is necessary to make a missed entry in the employee's work book as soon as an error is detected. If a dismissal entry has already been made in the work book, it should not be canceled. Make a heading, make the missing entry, and then re-stamp the employer and certify the entry with the signatures of the person responsible for maintaining work books and the employee himself.
In column 3 of the section "Information about work" of the work book (without indicating the serial number and date), the full name of the employer, as well as the abbreviated name (if any) must be indicated as a heading.
Under this heading, in column 1, the serial number of the entry being made (next after the entry on dismissal) is placed, in column 2 - the date of the missed entry. In column 3, a missed entry is made indicating the date of the “missed” event, and in column 4 the date and number of the order are indicated.
After that, it is necessary to act by analogy with making a record of dismissal: certify the record with the signature of the person responsible for maintaining work books, the seal of the employer and the signature of the employee himself ( example).
EXAMPLE
An example of making a missed entry after making an entry about the dismissal of an employee
Expert advice - Legal Counsel
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When conducting personnel records management in practice, there are situations when you or an employee of your organization suddenly finds that the work book contains entries about his transfer to other positions or about the assignment of a new rank or category. To correct the error, proceed as follows. Just follow these simple step by step tips and you will be on the right track with your legal issues.
What you need to have- work book of the employee;
- an order to transfer an employee to another position or to assign him a new rank or qualification category.
Quick step-by-step legal guide
So let's take a look at the steps you need to take.Step - 1
Find a personnel order to transfer an employee to another position or to assign him a rank or qualification category, on the basis of which an entry in the work book should be made. If for some reason there is no such order in the personnel documents, then it must be issued. Next, move on to the next step of the recommendation.
Step - 2
Make a missing entry about the transfer of the employee or about the assignment of a new category or category to him under the serial number following the number of the last available entry in the work book, indicating in column 2 the actual date of the transfer (if there is no entry in the work book for the date of dismissal) and of the corresponding order in column 4 of the work book. Changing the chronological order of entries in the work book is not a violation of the Rules for maintaining work books and the Instructions for filling them out, since they do not indicate a clear requirement to enter the entry date from earlier to later. Next, move on to the next step of the recommendation.
Step - 3
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If the employee quits, and you have already made a record of his dismissal in the work book, signed and stamped, then issue the missed transfer record as follows. Enter the missed entry in the employee's workbook under the serial number following the number of the existing dismissal entry, indicating in column 2 the same date as indicated in the previous entry. In column 3, when entering information about the transfer or assignment of a rank or qualification category, write down the actual date of the transfer, in column 4 indicate a link to the personnel order. Again put down your position, signature and seal of the personnel department and familiarize the employee with the entry in the work book.
This short legal guide covers:
- Decree of the Government of the Russian Federation of April 16, 2003 No. 255 “On work books”.
- Instructions for filling out work books
One of the most important documents of any employed person is a work book. This document belongs to strict reporting forms, since it contains the basic information about the labor activity of its owner. Sometimes quite unpleasant situations arise when any error is found in the labor form. Therefore, personnel officers must know exactly what to do if an entry is omitted in the work book.
There is a special list of rules governing issues related to the completion and preservation of work books for employees of an organization or enterprise. These rules must be known to the personnel officer involved in this work. Despite all the requirements, quite often work books are filled with gross errors, missed entries and other violations.
What can be done if an entry is omitted or another error is made in the work book
Organization of production workflow is a very difficult moment. There are many employees, but the personnel department is one. The number of work books located at the enterprise can sometimes reach several thousand or tens of thousands of copies. They are filled by people, not machines, which, unfortunately, tend to make mistakes. Consider the most common mistakes made when filling out labor.
Title page error
When the work book is filled out for the first time, the personnel officer may incorrectly indicate the name or date of birth of the employee on the title page, and sometimes even forgets to put the seal of the enterprise.
Part-time job posting
The current labor legislation of the Russian Federation indicates that if an employee works part-time at an enterprise, then his work book should be stored and filled out exclusively at the main place of work. This rule is also often forgotten.
Mistakes in employee details
Sometimes an employee of the personnel department may make a mistake in a record about the education of an employee or incorrectly indicate the position held.
Other violations
- Wrong entry date.
- Incorrectly designed insert in the labor.
- The entry about the transfer in the work book was missed, etc.
Each of the above errors has an individual correction procedure, which is also indicated in the list of rules for filling out work books.
During the initial filling out of the labor form, the owner of the book should also be attentive. This is due to the fact that after entering the primary data about the employee into it, he must check whether they are recorded correctly. If an omission or error is found, then immediately request correction of the error. It is very important. If the error is discovered later, it will be much more difficult to fix it.
What to do when an error is found?
If an entry in the work book is omitted, then, depending on the event, the entry about which was forgotten to be entered in it, the following local acts of the enterprise may be needed to correct the error:
- order of appointment;
- dismissal order;
- an order to transfer to another position or to another structural unit of the enterprise.
If an entry was omitted in the work book about the transfer to another position of the employee, you can correct it as follows:
The gap between employment entries in the work book is corrected in the same way.
Sometimes it happens that on the day the employee was dismissed, an employee of the personnel department made a record of dismissal, put his signature and seal, and after that the owner of the work book found that a certain record was missing. In this case.
In case p an enterprise that made an inaccurate or incorrect entry is liquidated or reorganized, then the legal successor organization must make the correction. If the organization is absent, then - on the basis of extracts from the relevant documents in the archive.
If an unreliable or incorrect entry is found in the work book, then it must be corrected at the place of work where this entry was made. If an entry is omitted, it can be entered in place new work based on the document that made the mistake.
Corrective entries must correspond in the document on the basis of an order or order. If the document (instruction or order) was lost, then on the basis of documents that are evidence confirming the performance of work.
Entries with corrections in the work book cannot be made on the basis of testimonies.
The procedure for correcting entries in the work book
If necessary changes and corrections in the work book they should be in the following order:
- in the column the serial number of the record is put;
- in column two indicate the date of entry;
- in the third column, entries are made about the incorrectness and inaccuracy of the previous entry.
Correct correction of entries in the work book
Making a change in the entry about the name, surname or patronymic or date of birth, profession or education is carried out on the basis of a citizen's passport, certificate of change of name, patronymic or surname. Such changes are made on the first page of the work book. To make entries, the employee must contact the person who performs the duties of correcting the entries. To do this, he crosses out the previous entry and writes down new data (for example, last name, patronymic, first name). Links to documents are made on the inside cover of the work book and certified by the signature of the employer. After this entry, on the other side in column number 3, indicate: "the entry under the corresponding number is invalid."
Additions and changes can be made to the work book (on the title page), as well as records of education, specialty, profession are made by making additional entries.
If an incorrect one was made, as soon as the employee quit, corrections are made as follows: the representative of the personnel service must issue a new block, that is, entries are made in the heading of the name of the organization, then the serial number is put in chronological order and the date. Then changes are made, and all this is closed with the signature, seal of the employee whose duties include making such entries.
The procedure for correcting grammatical errors that are accidentally made in the name of the organization in the work book, the legislation does not give. The situation can be complicated by the fact that the entries in the name of the organization are not numbered, therefore it is impossible to correct inaccurate entries.
