How to keep simplified personnel records for microbusinesses

What is personnel records and why is it needed?

Personnel accounting refers to the work regulated by law on registration, accounting and monitoring of the movement of employees of an organization, as well as the organization of labor.

Personnel accounting solves a number of problems:

• accounting of the number of personnel;
• determination of organizational structure;
• formation of staffing;
• drawing up documentation (job descriptions, employment contracts, etc.);
• provision and registration of vacations and sick leave;
• organizing business trips for employees;
• tracking of actually worked hours.

And this is only a part of a huge list! Competently structured personnel records management is not just a responsibility, but an effective tool that helps to competently organize the work of employees and increase its efficiency.

Automation of accounting - 1C: advantages of working with the program

Keeping personnel records, especially in a large company, is an incredibly responsible and enormous job. But mistakes are not allowed here! But today there is a way to automate the activities of personnel officers, which can significantly facilitate and simplify the work of the department, streamline activities, significantly reducing the risk of errors.

Maintaining personnel records in 1C

Using the 1C program, you can keep records in accordance with legal requirements. The database ensures reliable storage of the necessary information on employees. As it accumulates, it becomes possible to build various reports that can help in analyzing work and developing new directions. For example, reports could be like this:

• staff turnover rate;
• personnel statistics;
• movement of workers, etc.

The program helps solve almost all problems and tasks of personnel accounting. Thanks to 1C, the head of an enterprise has the opportunity to obtain information about the state of affairs in a given department, conduct analysis and make the right management decisions. Automation also allows you to synchronize the activities of several company services (accounting, human resources, payroll department), which improves work efficiency and also creates all the conditions for timely payment of salaries.

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Conclusion

So, to summarize, we can note the following:

• Personnel records are the most important part of any enterprise.
• There are several ways to organize accounting. The choice is up to the leader.
• The job responsibilities of a personnel employee are determined by the instructions and the employment contract.
• There is a list of documents related to personnel work that must be present in every company. And you should begin your career in the HR department by checking these documents.
• Keeping records is much easier if it is automated.

Personnel records are the core for the normal and efficient operation of any enterprise. Therefore, its management must be approached with full responsibility.

Who should entrust the personnel records of the enterprise?

There are several options. We invite you to consider the pros and cons of each of them!

Personnel document flow for an entrepreneur

The listed unified forms, according to the resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1, apply to all organizations operating in the territory of the Russian Federation. They were adopted even before the Labor Code of the Russian Federation equated individual entrepreneurs with legal entities. In other words, previously the obligation to use unified forms directly applied only to organizations, and an entrepreneur could ignore them and draw up personnel documents in any form.

However, even before the adoption of amendments to the Labor Code of the Russian Federation, many far-sighted entrepreneurs, primarily those who did not use simplification, used the unified forms specified in the USPUD. The reason for their decision was paragraph 9 of the order of the Ministry of Finance of Russia and the Ministry of Taxation of Russia dated August 13, 2002 No. 86n/BG-3-04/430 “On approval of the procedure for accounting for income and expenses and business transactions for individual entrepreneurs,” according to which the execution of business transactions related to business activities must be confirmed by primary accounting documents.

Receptions, transfers, vacations, business trips, material incentives, dismissals from an accounting point of view are business transactions. As a result of their commission, the accountant makes appropriate payments, and he is obliged to justify the expenses for them on the basis of the documents accepted for accounting. And these original documents, in turn, are accepted for accounting only if they are compiled in accordance with the form contained in the albums of unified forms of primary accounting documentation approved by the State Statistics Committee of the Russian Federation in agreement with the Ministry of Finance of the Russian Federation and the Ministry of Economic Development of the Russian Federation.

By drawing up an order in any form, an entrepreneur will not violate labor legislation and the rights of employees if this document contains all the necessary details, the orders are formulated correctly and completely, and the employee is familiarized with the order (instruction) within the established time frame. However, there will be a gross violation of the rules for accounting for income and expenses and objects of taxation. And to avoid problems with the tax office, it is better to use a unified form than to come up with your own.

The only problem that individual entrepreneurs who decide to use unified forms for processing their personnel documentation face (and will face) is the following. All unified forms are developed for organizations, that is, they have the requisite “Name of the organization,” but none have the requisites “Name of the organization or individual entrepreneur” or only “Name of the individual entrepreneur.” However, an entrepreneur can easily modify these forms “to suit himself.”

According to the Decree of the State Statistics Committee of Russia dated March 24, 1999 No. 20, additional details can be entered into the approved unified organization forms if necessary. Of course, the resolution refers to organizations, but it seems permissible in this case, having systematically interpreted the legal norms taking into account the latest amendments to the Labor Code of the Russian Federation, to recognize that an entrepreneur using unified forms can also make the necessary changes to them. When finalizing, it is important to follow two rules:

1. When making changes, do not delete the “native” details of the form that was taken as a basis (including code, form number, document name). In this case, the header part of each unified form used by the entrepreneur will look like this:

2. The changes made must be formalized by an appropriate order. A sample order is given in Example 1.

Note that the unified document forms, despite their number, do not fully cover the documentation of numerous personnel situations. Many important and fairly typical points that arise in the process of documenting labor relations are not reflected in the USPUD. Therefore, in the case when it is necessary to issue an order, but there is no unified form for it, the order is issued in a regular, “text” form according to the rules of another unified documentation system - the Unified System of Organizational and Administrative Documentation (USORD)2. The rules for drawing up orders for USORD and USPUD, as well as the execution of all other necessary documents in the field of personnel document flow, will be described in detail in the following issues of the magazine.

What responsibilities are assigned to a HR employee?

Both the in-house employee and the outside company will be required to do the following:

• documentation of the hiring and dismissal of employees, as well as the transfer of personnel to other staff units;
• registration of work books - making entries, registration, accounting and storage;
• recording the activities and changes in personal data of employees at all levels with changes to the information bases;
• vacation monitoring and schedule control;
• collection of data for certification and advanced training;
• development of a mechanism for incentives and penalties;
• compiling and maintaining personal files, collecting and processing personal data;
• formation of work experience;
• timely selection of documentation for the archive and its registration.

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.

Basic HR documents for 2021

Information about experience

An employee can obtain information about his work activity using the STD-PFR form (approved by Order of the Ministry of Labor dated January 20, 2021 No. 23n):

• in the MFC;
• to the Pension Fund;
• on a single portal of state and municipal services.

By Order of the Ministry of Labor dated September 17, 2021 No. 618n, changes were made to Order of the Ministry of Labor dated January 20, 2021 No. 23n. They relate to the inclusion in the STD-PFR form of information about the employee’s length of service. Now the STD-PFR form must contain information about length of service for the period until December 31, 2021 (the change is effective from December 14, 2021).

Responsibility for improper maintenance of personnel records

We will not consider options for disciplinary liability and will immediately move on to how the organization itself is responsible for violations in personnel records. There are 2 main types of liability:

• Material. The company bears financial responsibility primarily to its hired specialists. For example, if after the employee’s resignation the work book was not issued on time, the organization may be required to compensate for the time that the former employee could not get a job in another company because of this. That is, by and large, for lost profits.
• Criminal. Most often, we are talking about an unlawful refusal to provide necessary documents, entering deliberately false information into documents, damage, theft or concealment of documents. Moreover, the punishment can be very severe - up to imprisonment for up to 4 years.

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.

How much does it cost to maintain personnel records?

The cost of maintaining personnel records consists of the following factors:

• specific list of services;
• the number of employees;
• organizing accounting from scratch or maintaining already organized accounting.

We invite you to contact us for HR records management! Many years of experience allows our employees to quickly organize accounting, understand all the features of office work and build processes most efficiently. Having delved into the specifics of your organization, we will offer the optimal solution!

Nuances for individual entrepreneurs and LLCs

Documentation should always be in order. It is important to maintain and store it correctly. There are several nuances that are important to take into account in this area:

• If an individual entrepreneur registers an employee for the first time, he will need to go through the registration process with some territorial authorities in the status of an employer. More specifically, in the Pension Fund and the Social Insurance Fund. There are certain deadlines for this procedure:
• 10 days when registering with the Social Insurance Fund;

30 days for registration with the Pension Fund.

The number of days is counted from the first day the first person is hired. If this is not done, the organization will face large fines.

Possible sanctions for ignorance

In the absence of personnel records, officials will be held accountable under the Law “On Administrative Offences”. They are subject to a fine:

• for an official - in the amount of 1 to 5 thousand rubles;
• for legal entities – from 30 to 50 thousand rubles.

In addition, it is possible to suspend the organization’s activities for up to 90 days . If the offense is repeated, the manager may be disqualified.

If an organization faces an inspection by regulatory authorities, it is important to prepare for it. To do this you need to know:

• supervisory authorities must notify authorities of the upcoming procedure at least three days in advance;
• the verification should not exceed twenty days;
• They do not have the right to conduct an on-site inspection without a supervisor.

This type of accounting is the main component of any enterprise. Therefore, its reliable management allows you to avoid a large number of troubles.