Who can keep simplified personnel records
Organizations and individual entrepreneurs that have the status of “microenterprise” in the unified register of SMEs have the right to keep personnel records in a simplified form.
This status is assigned to entities that:
- the average number of personnel for the past year does not exceed 15 people;
- annual income not exceeding 120 million rubles;
- the total share of participation in the authorized capital of government agencies, municipalities, public and religious institutions, charitable foundations does not exceed 25%;
- the total share of participation of large Russian companies or foreign organizations does not exceed 49%.
How to keep simplified personnel records
“Simplification” consists in a complete or partial refusal to adopt local regulations (LNA), which usually prescribe labor law standards. This approach significantly reduces paperwork and reduces administrative burden.
So, according to Art. 309.1 of the Labor Code of the Russian Federation, a microbusiness may not constitute:
- internal labor regulations;
- shift schedule;
- regulations on wages, bonuses and other acts.
Please note : the list is open, since the set of acts depends on the specifics of the business and the enterprise has the right to decide for itself which LNA it still wants to refuse.
However, there are a number of documents that an enterprise must have even if it maintains simplified accounting. This:
- employment contracts;
- staffing schedule;
- vacation schedule;
- regulations on working with personal data;
- labor safety instructions.
As of January 1, 2021, the list of mandatory personnel documents has been supplemented with one more item. So, according to Art. 312.9 of the Labor Code of the Russian Federation, the company does not have the right to refuse to accept the LNA on the temporary transfer of employees to remote work without their consent. The reason for transferring staff to remote work may be a decision of local authorities. For example: if a state of emergency is declared in the region.
And that is not all. An enterprise has the right to refuse LNA only if standard employment contracts .
Experiment of the Russian Ministry of Labor: how personnel document flow becomes electronic
At the beginning of 2021, the first changes to legislation in the field of digitalization of personnel matters came into force, as a result of which the concept of an electronic work record book entered Russian reality.
| “An electronic work book is information about an employee’s work activity contained in the PFR information system and generated on the basis of information provided by employers (Article 66.1 of the Labor Code of the Russian Federation)” |
| As a result of the changes, all employers are required to transfer electronic information about the work activities of employees to the Pension Fund of Russia . Workers are given the right to choose between a traditional paper work book and an electronic one. |
The next stage on the path to digitalization of personnel document flow is planned to transfer into electronic format all work-related documents , including those requiring the employee to affix his signature , which provides an opportunity to obtain significant benefits for all participants in the process.
At the same time, the introduction of electronic document management (hereinafter referred to as EDI) in “personnel” processes began a little earlier.
The first experiments of the Ministry of Labor on the implementation of personnel electronic document reporting
In 2021, the Ministry of Labor of Russia launched an experiment on the digitalization of personnel processes, within the framework of which a working group was formed to introduce an electronic personnel document management system into the legislation of the Russian Federation.
Participants in the experiment were assigned types of work with documents to transfer the process into electronic format, such as:
|
As a result, tests of technical solutions for record keeping and data exchange were carried out, which contributed to the development of recommendations for the mass transfer of companies on the implementation of electronic personnel document management.
How to join the experiment of the Russian Ministry of Labor?
Currently, the implementation of electronic personnel document management is carried out as part of an experiment, which is being carried out at the initiative of the Russian Ministry of Labor on the basis of Federal Law No. 122-FZ dated April 24, 2020 “On conducting an experiment on the use of electronic documents related to work.”
| To take part , the employer still has the opportunity to submit an application (Appendix No. 1 to the Regulations on the procedure for conducting an experiment on the use of electronic documents related to work, approved by Order of the Ministry of Labor of Russia of May 14, 2021 N 240n) to the Ministry of Labor of Russia before December 1, 2021 year , in which you need to indicate the name and tax identification number of the organization, the type of economic activity (according to the OKVED code), position, full name and signature of the manager, as well as the estimated number of employees who will take part in the experiment. |
| The experiment will run until March 31, 2021. But all employers determine the start date in their organization independently. |
According to the bill, the maintenance of electronic documents related to work is carried out by the employer using its own local information system or the electronic service of the information and analytical system “All-Russian vacancy database “Work in Russia”.
Thus, participation in the experiment will be available even to those companies that do not have their own information system for maintaining electronic personnel document management or outsource it.
Advantages of using the electronic service on the “Work in Russia” portal
For employees and employers, the use of the electronic service of the “Work in Russia” system will be free.
| In addition, when using the electronic service on the “Work in Russia” portal, it will be possible to sign documents on the part of the employee using a simple electronic signature , since citizens of the Russian Federation who use the portal are identified through the Unified Identification of Authorities, therefore employers will not have to allocate funds for obtaining electronic signatures . |
You the results of the launch of the electronic personnel document management (EDF) on the “Work in Russia” portal by following the link.
| When using its own information system, the employer will have to bear the costs of maintaining electronic documents, including the costs of acquiring and using an employee’s electronic signature, independently. |
At the same time, the employer is obliged to ensure the protection of employees’ personal data and other information, including the protection of electronic personnel documents, from unauthorized access, blocking, destruction, modification, copying, provision, distribution and other unlawful actions in relation to such information.
Also, the employer’s responsibilities include the safety of electronic personnel documents within the time limits established by the legislation of the Russian Federation on archival affairs (Order of the Federal Archive of the Russian Federation dated December 20, 2019 No. 236 “On approval of the List of standard management archival documents generated in the process of activities of state bodies, local bodies self-government and organizations, indicating their storage periods").
Advantages of switching to electronic personnel document management
As already noted, any company can take part in the experiment.
| What benefits does participation in the experiment give an employer? |
- familiarization and signing of documents by employees, including those working remotely;
- reduction of time for approval and signing of personnel documents, as well as transparency of their maintenance;
- reduction of time for submitting reports to government authorities;
- reducing costs for paper and office equipment;
- significant reduction in the risk of document forgery using an electronic digital signature (enhanced by a certificate)
- quick search for any necessary documentation.
Currently, electronic document management is convenient for all companies working remotely due to the spread of coronavirus infection, as well as for companies with a rotational work schedule, with separate divisions in different cities remote from the head office. In addition, it should be taken into account that when using electronic personnel documents, the risk of falsification is reduced.
For all questions related to the use
described mechanisms, you can contact
to BFT Company specialists:
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What is a standard employment contract?
Refusal of LNA does not mean at all that microbusiness ceases to comply with labor law standards. It’s just that all the provisions that should be reflected in these acts are prescribed in employment contracts with employees.
The government approved a standard form of an employment contract (Decree No. 858 dated August 27, 2016).
The standard form contains the necessary set of conditions that ensure compliance with the rights of the parties to the labor relationship, in particular:
- employee remuneration;
- working time and rest time;
- occupational Safety and Health;
- social insurance and other guarantees;
- rights and obligations of the parties;
- changing the terms of the contract;
- responsibility of the parties.
The notes to the form indicate to which categories of employees certain items apply or do not apply.
The employer is not required to borrow the entire standard form. He can exclude items that are not related to the nature of the employee’s work and items specified in the notes (letter of the Ministry of Labor of the Russian Federation dated June 30, 2017 No. 14-1/B-591).
It is also not forbidden to supplement the standard form with missing conditions. The main thing is that they do not worsen the employee’s situation in comparison with the standards established by labor legislation.
Entering information about employment into the work book
The work book of an individual is a kind of dossier containing detailed information about all the facts related to his employment:
- acceptance (registration) for work in a certain position, transfer to another position or to another division of the organization;
- dismissal (downsizing);
- other circumstances, events.
Each entry made by the employer in the work book must be substantiated by a reference to the relevant document (order, regulation, legal act) indicating its name, number and date.
Information about employment must be entered by the employer into the work book if the employee worked more than 5 (five) days at the main place of employment under an employment contract.
How to switch to simplified accounting
Newly registered micro-business entities can immediately begin keeping records in a simplified form.
Operating enterprises that previously used LNA must formalize a waiver of internal personnel standards by order. You can create an order in free form.
For example:
By the way, if the company entered into regular (non-standard) employment contracts with employees before switching to simplified accounting, then there is no need to redo them. It is enough to make appropriate changes to them by concluding additional agreements.
Filling out a personal card for an employed employee
The personal card of an employed person is filled out by the employer and contains detailed information about the employment of a specific employee in a specific organization:
- General information about the employed employee.
- Data on military registration.
- Information about the hiring of an individual and his movements among positions and structural units within the organization.
- Employee certification.
- Advanced training (PC).
- Professional retraining (PP).
- Promotions, awards, rewards, honorary titles.
- Vacations.
- Social benefits, subsidies, subsidies from the state that the employee has the right to apply for.
- Additional (other) information.
The dismissal (departure) of an employee is accompanied by the closure of his personal card, which is certified by the employer’s signature indicating the position, as well as the signature of the employee who agreed with all the information previously entered into the card.
What to do if you lose your micro-enterprise status
If the status of a micro-enterprise is lost, the entity has 4 months to adopt all local regulations required by labor legislation and familiarize employees with them against signature (Article 309.1 of the Labor Code of the Russian Federation).
The period is counted from the date of amendments to the unified register of SMEs.
But it is not necessary to change standard employment contracts with employees. Such actions will be a waste of time. After all, the necessary conditions in the LNA and contracts will simply be duplicated.
But if the company later decides to change something in local regulations, then these changes will need to be reflected in employment contracts in order to avoid discrepancies.
Drawing up an order (instruction) for employment
The publication by the employer of an order (instruction) on the employment of a specific employee is considered a necessary act that legally records the fact that an individual has been hired from a certain date. This document is the basis for paying the employee the agreed salary, and is also mentioned when entering the necessary information about hiring into his work book.
The main details of the order (instruction) on the employment of an employee by the employer:
- name of the employer (organization, individual entrepreneur);
- date of preparation and registration number of the document;
- the period of employment, limited by the date of hiring and the date of the intended departure of the employee;
- Full name of the employee being registered;
- name of the unit;
- position of the hired employee;
- conditions of employment, nature of work;
- the amount of the agreed rate (salary);
- the amount of the stipulated allowance;
- the duration of the probationary period (maximum 3 months) provided for in the contract;
- the basis for issuing this order (link to the employment contract);
- signature of the manager (with transcript);
- signature of the employee confirming familiarization with this order.
