Primary accounting documents are included in personnel. Primary documentation for personnel records and wages

The accounting documentation group performs the function of personnel records and is a store of personal data obtained during the initial registration and subsequent processing of the necessary information on the composition and movement of personnel.

From the point of view of the sequence of registration and accumulation of accounting data about employees in the accounting documentation, two subgroups can be distinguished:

1) primary accounting documents;

2) derivative (secondary) accounting documents.

Primary accounting documents contain initial information and are filled out on the basis of personal documents provided by employees upon hiring.

They include: personal file, personal personnel record sheet, addition to the personal personnel record sheet.

Private bussiness.

A personal file is a set of documents containing the employee’s personal data and other information related to his work activity.

A personal file is not required as part of personnel documentation.

As a rule, personal affairs are maintained in various government bodies, and in the private business sector - by management staff, specialists, and financially responsible persons. In the conditions of modern personnel records management, the employer has the right to independently decide on the need to establish personal files. At the same time, regardless of the employer’s choice, all necessary personal data for each employee is reflected in the personal card (unified form No. T-2).

The procedure for working with personal files is not regulated by the legislator, and therefore employers independently decide on the issues of their formation and maintenance.

The exception is the personal files of civil servants.

The management of personal files of federal civil servants is regulated by Decree of the President of the Russian Federation of June 1, 1998 No. 640 “On the procedure for maintaining personal files of persons holding public positions of the Russian Federation in the order of appointment and public positions of the Federal Civil Service.”

The management of personal files of state civil servants of the Russian Federation is regulated by Decree of the President of the Russian Federation of May 30, 2005 No. 609 “On approval of the regulations on the personal data of a state civil servant of the Russian Federation and the management of his personal file.”

A personal file is drawn up after the issuance of an employment order. Initially, documents that formalize the hiring procedure are grouped into a personal file, and subsequently all the main documents that arise during the employee’s working life with a given employer.

Based on the analysis of regulations on personnel records management and, first of all, paragraph 337 of the “List of standard management documents generated in the activities of organizations, indicating their storage periods,” approved by Rosarkhiv on October 6, 2000, we can conclude that the personal file includes the following documentation:

Ø internal inventory of documents available in the personal file;

Ø questionnaire or personal sheet for personnel records;

Ø autobiography or resume;

Ø copies of education documents;

Ø copies of documents confirming the position (in cases provided for by law);

Ø job application;

Ø addition to the personal personnel record sheet;

Ø copies of orders for employment, transfer, dismissal (or extracts from them);

Ø certificates and other documents related to this employee.

According to clause 6.2.10. Order of the Ministry of Culture of the Russian Federation of November 8, 2005 No. 536 “On standard instructions for office work in federal executive authorities” documents in personal files should be arranged in chronological order as they are received.

The internal inventory of documents available in the personal file must contain information about the serial numbers of the documents in the case, their indexes, dates, headings and numbers of sheets of the case on which each document is located. The sheets of the personal file and its internal inventory are numbered separately.

The internal inventory of personal file documents is signed by the compiler, indicating the transcript of the signature, position and date of compilation of the inventory.

The personal personnel record sheet includes biographical information about the employee, his education, previous places of work since the beginning of his career, marital status, and more.

The employee fills out a personal form by hand when applying for a job. When filling it out, the following documents are used:

Ø passport;

Ø work book;

Ø military ID;

Ø document on education (diploma, certificate, certificate, attestation), documents of the Higher Attestation Commission (HAC) on the award of an academic degree and on the conferment of an academic title (diploma and certificate);

Ø documents about existing inventions.

“Questionnaire” is a document similar to the “Personal Personnel Record Sheet”, which is sometimes used when applying for a job. Unlike a personal sheet, the questionnaire is signed not only by the person being hired, but also by a HR specialist.

Sometimes an employee being hired is asked to provide an “Autobiography” or “Resume”.

When creating a personal file, copies of documents confirming socially significant facts are placed in it (education documents - certificate, diploma, certificate, child’s birth certificate, divorce certificate, etc.). It must be remembered that in addition to copies of documents, you must make sure that you have the originals of the relevant documents.

Copies of documents confirming the appointment are placed in the personal files of managers (a copy of the minutes of the meeting of the Board of Directors or the founders of the company, a copy of the minutes of the general meeting of shareholders).

If, when applying for a job, references or letters of recommendation were presented, or the employee drew up an application for employment, then they are also filed in the employee’s personal file.

Employment contracts concluded with an employee may be part of personal file documents or formed into separate files.

The personal file may include documents such as lists of inventions, scientific works, and more.

The addition to the personal personnel record sheet is a secondary document in relation to the personal personnel record sheet; it records only the changes that have occurred in the employee’s work activity and personal life. This document contains: the employee’s full name and sections intended for making changes and additions. As a rule, such a document is compiled in the form of a table.

The first section records information about work, transfers, changes in job title, structural unit, and so on, with reference to the date and number of the order for personnel.

The second section contains data on changes in the employee’s professional and personal life (for example, changes in marital status, place of permanent registration), education, advanced training, knowledge of foreign languages, etc.

Changes and additions to personal data are made on the basis of personnel orders and documents provided by employees (marriage certificate, diploma, etc.). An employee's oral statement is not the basis for making these changes. New documents with amendments and additions are placed in the personal file along with previously filed ones.

In the practice of human resources services of organizations, it is customary to include in the personal file copies of orders (or extracts from them) on transfers to another job, dismissal from position, incentives, imposition and removal of disciplinary sanctions, changes in names, and others. However, all this information is contained in the “Addendum to the personal personnel record sheet.” In this regard, it can be recommended not to include these documents in your personal file.

Certificates of health, place of residence, bypass sheets, and the like may not be included in personal files, since information from them is transferred to the “Addition to the personal sheet for personnel records.” If necessary, they are formed into independent files and stored for three years.

It must be borne in mind that in accordance with Article 65 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), when applying for a job, it is prohibited to require documents from an applicant that are not provided for by law.

All documents related to the personal file are filed in a folder as they are received. The case sheets are numbered during the process of forming the case. When a new document is placed in a personal file, data about it is initially entered into the file inventory, then the sheets of the document are numbered and only after that the document is filed.

The cover of a personal file, as well as the covers of permanent storage files, is compiled and executed in the form established by GOST 17914-72 “Covers of files for long-term storage. Types, varieties, technical requirements" (introduced by Decree of the USSR State Committee of Standards dated July 17, 1972 No. 1411).

On the cover of the personal file, the following is indicated in full: the name of the organization, the title of the case, the surname, first name, patronymic of the employee in the nominative case, the case index, the serial number of the case (usually a personnel number).

Under this number, the personal file is registered in the “Book (Journal) of Personal Affairs,” which includes the following columns: serial number, surname, first name, patronymic of the employee, date of registration of the case and date of deregistration.

Personal files are stored in a safe, metal cabinets or special rooms to ensure their safety as strictly accountable documents, separate from work books. Responsibility for their storage rests with the persons maintaining personnel documentation.

When working with documents included in personal files, it is necessary to take into account that they relate to the employee’s personal data, protected in accordance with current legislation.

In order to limit unauthorized access to personal data of employees, all operations on registration, formation, maintenance and storage of personal files must be performed by one employee of the HR department, who is personally responsible for the safety of documents in the files and access to the files of other employees. Documents for the formation and management of personal affairs are handed over to him against signature in the transfer journal by the employee responsible for the process of documenting labor relations with the employee.

The employer's order must establish the procedure for issuing, familiarizing with the personal files of employees and the circle of persons allowed to use personal files; this can also be done in the Regulations on Personal Data of Employees. If a document is removed from a personal file, an entry is made in the file inventory indicating the basis for such an action (order, permission from the manager) and the new location of the document. According to clause 3.2.3. Order of the Main Archival Directorate of the USSR dated May 25, 1988 No. 33 “State system of documentation support for management. Basic provisions. General requirements for documents and documentation support services,” a copy is made of the document to be seized and filed in place of the seized document. The mark in the inventory and the copy are certified by the signature of the HR department employee.

Personal things are not issued into the hands of the employees who employ them. The employee has the right to get acquainted only with his personal file in the personnel department premises. The fact of familiarization with the personal file is also recorded in the file inventory.

When working with a personal file issued for temporary use, it is prohibited to make any corrections in previously made entries, make new entries in it, remove existing documents from the personal file or place new ones in it, and disclose confidential information contained in it. Changes to personal files are made only by persons responsible for their management.

When returning the case, the safety of the documents is carefully checked, the absence of damage, inclusion of other documents in the case or substitution of documents.

Only working employees' personal files are stored in the personnel department premises. Personal files can be arranged in numerical order or alphabetically by employee last name.

After the employee is dismissed, his personal file is removed from the folder and prepared for transfer to archival storage. Personal files of dismissed employees in accordance with the “List of standard management documents generated in the activities of organizations, indicating storage periods,” approved by the Federal Archive on October 6, 2000, are stored for 75 years. Personal files of managers are kept permanently. For storage, lockable metal safes and cabinets are used to ensure complete safety of documents.

Employee's personal card.

A personal card (form No. T-2) is filled out for workers of all categories, including temporary and seasonal workers, main and part-time workers. A personal card is the main document for personnel records.

It is maintained throughout the entire period of the employee’s employment with a given employer, starting from hiring, and is closed only upon dismissal. Personal records are not kept for employees hired under civil contracts.

Personal card No. T-2 belongs to the group of mandatory personnel documents. The form of the personal card is unified and relates to the system of primary accounting documentation for the accounting of labor and its payment, approved by Resolution of the State Statistics Committee of the Russian Federation of January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for accounting for labor and its payment.”

In connection with the specifics of certain areas of labor activity, Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment” approved two more accounting forms: No. T-2GS (MS) and No. T -4.

The personal card of a state (municipal) employee (form No. T-2GS (MS)) is used to record persons holding state (municipal) civil service positions. It is carried out instead of form No. T-2 and has similar content.

The registration card of a scientific, scientific and pedagogical worker (form No. T-4) is filled out in parallel with form No. T-2 in scientific, research, scientific and production organizations, educational and other institutions and organizations operating in the field of education, science and technologies for accounting of scientific workers. Filled out on the basis of relevant documents (doctorate and candidate of science diplomas, certificates of associate professor and professor, etc.), as well as information provided by the employee.

The importance of a personal card lies in the fact that if a work record book is lost, it is the only document that directly confirms the employee’s work experience.

You should not confuse your personal card No. T-2 with documents such as, for example, a personal personnel record sheet or a questionnaire, which are part of your personal file. These documents are filled out by the employee himself, drawn up in any form and may be missing if the employer does not have an approved procedure for registering personal files.

The personal card is filled out only by a HR specialist for all persons hired on the basis of an order (instruction) on employment (form No. T-1 or No. T-1a). Personal cards are stored in a safe, forming a separate file cabinet alphabetically by employee surname.

When filling out a personal card, information from the following documents presented by the employee when applying for a job is used (in accordance with Article 65 of the Labor Code of the Russian Federation):

Passports;

Education document, about qualifications or the presence of special knowledge - when applying for a job that requires special knowledge or special training;

Work book (for part-time workers - copies of the work book);

Insurance certificate of state pension insurance;

Certificates of registration with the tax authority;

Military registration documents (for those liable for military service).

When filling out a personal card, additional information provided by the employee about himself is also used.

Note!

In some cases, taking into account the specifics of the work, the employer may require (with the employee’s consent) the presentation of additional documents when concluding an employment contract. In this case, the list of additional documents is not established independently by the employer, but the need to provide them must be directly established by a regulatory act: the Labor Code of the Russian Federation, other federal laws, decrees of the President of the Russian Federation and Resolutions of the Government of the Russian Federation.

In all other cases, it is prohibited to require from a person applying for a job any additional documents other than those provided by law.

Such additional documents, as a rule, include: a child’s birth certificate, a marriage certificate, a woman’s pregnancy certificate, documents about disability, being in the zone of exposure to radiation in connection with the accident at the Chernobyl nuclear power plant and others.

But the employer has no right to require a person applying for a job to provide the specified documents. At the same time, the provision of these documents is in the interests of the employee himself, since otherwise the employer will not be able to provide the employee with the benefits and guarantees required by law.

The unified form of personal card No. T-2 consists of four sheets and contains the following sections:

I. “General information”;

II. “Information on military registration”;

III. “Hiring and transfers to another job”;

IV. "Certification";

V. “Advanced training”;

VI. “Professional retraining”;

VII. “Awards (encourages), honorary titles”;

VIII. "Vacation";

IX. “Social benefits to which an employee is entitled in accordance with the law”;

X. "Additional information";

XI. “Grounds for termination of an employment contract (dismissal).”

In Section I “General Information”, when indicating information about the employee, you should be guided by the following rules:

1. Last name, first name, patronymic name are indicated on the basis of the passport and are written down completely and legibly.

At the same time, the information encoding zones must also be filled in in accordance with the all-Russian classifiers: OKATO, OKIN, OKSO, OKPDTR.

Note.

OKATO - “All-Russian Classifier of Objects of Administrative-Territorial Division” OK 019-95 approved by Resolution of the State Standard of the Russian Federation dated July 31, 1995 No. 413;

OKIN – “All-Russian classifier of information about the population. OK 018-95" approved by Decree of the State Standard of the Russian Federation dated July 31, 1995 No. 412;

OKSO – “All-Russian Classifier of Specialties by Education. OK 009-2003" approved by Decree of the State Standard of the Russian Federation dated September 30, 2003 No. 276-st;

OKPDTR - Decree of the State Standard of the Russian Federation of December 26, 1994 No. 367 “On the adoption and implementation of the all-Russian classifier of worker professions, employee positions and tariff categories OK 016-94.”

2. The date and place of birth is established on the basis of a passport or other identity document and is written down in full, for example: “December 12, 1964.” Accordingly, the code is indicated as follows: 12/12/1964.

3. Citizenship is recorded without abbreviation. The recording of citizenship and its coding is carried out in accordance with OKIN; they can be as follows:

· citizen of the Russian Federation - 1;

· citizen of the Russian Federation and a foreign state - 2 (in the case of dual citizenship, it is indicated which state the citizenship is);

· foreign citizen (indicate which state) - 3;

· stateless person - 4.

4. The degree of knowledge of the language when filling out paragraph 5 “Knowledge of a foreign language” of section I of form No. T-2 is indicated as follows: “I speak fluently” (OKIN code - 3), “I read and can explain myself” (OKIN code - 2) , “I read and translate with a dictionary” (OKIN code - 1).

5. All information about education (qualification, direction or specialty) is established on the basis of an education document.

Education is recorded and coded according to OKIN and OKSO.

According to OKIN, education is coded as follows:

· primary (general) education - 02;

· basic general education - 03;

· secondary (complete) general education - 07;

· primary vocational education - 10;

· secondary vocational education - 11;

· incomplete higher education - 15;

· higher education - 18;

· postgraduate education - 19.

Those who have completed three courses of a higher educational institution are classified as persons with incomplete (unfinished) higher professional education.

Two blocks of columns for filling out information about education are intended in form No. T-2 to indicate information about the completion of a second educational institution.

6. The profession (main) is indicated in full on the basis of the staffing table and the order (instruction) on hiring. Another profession - on the basis of documents confirming the acquisition of a second education or specialty. Coded in accordance with the All-Russian Classifier of Worker Occupations, Employee Positions and Tariff Levels OK-016-94”, approved by Resolution of the State Standard of the Russian Federation of December 26, 1994 No. 367 “On the Adoption and Enactment of the All-Russian Classifier of Worker Occupations, Employee Positions and Tariff Levels OK-016-94" (hereinafter - OKPDTR).

7. Work experience (total, continuous, giving the right to a bonus for length of service, giving the right to other benefits established by a given employer) is calculated on the basis of entries in the employee’s work book and (or) other documents confirming the relevant length of service, indicated in days, months, years.

8. Marital status is recorded and coded according to the following possible values ​​in accordance with OKIN:

· never been (was) married - 1;

· is in a registered marriage – 2;

· is in an unregistered marriage - 3;

· widower (widow) - 4;

· divorced (divorced) - 5;

· separated (broke up) - 6.

9. Only family members are indicated as part of the family, indicating the degree of relationship.

Current legislation does not contain a general concept of “family”, however, based on an analysis of the norms of Article 2 of the Family Code of the Russian Federation and Article 1142 of the Civil Code of the Russian Federation, the circle of family members can include: spouses, parents and children (including adoptive parents and adopted children).

10. Passport data is indicated in exact accordance with the passport.

11. Place of residence (according to passport) is indicated on the basis of the passport, actual - according to the employee. The code of residence is determined by OKATO.

The documents on the basis of which section II “Information on military registration” is filled out are:

· military ID (or temporary certificate issued in place of a military ID) - for citizens in the reserve;

· certificate of a citizen subject to conscription for military service - for citizens subject to conscription for military service.

According to the Instructions for the use and completion of forms of primary accounting documentation for recording labor and its payment for citizens in the reserves:

paragraph 3 “Composition (profile)” - filled in without abbreviation (for example, “command”, “medical” or “soldiers”, “sailors” and the like);

paragraph 4 “Full code designation of the VUS” - the full designation is written down (six digits, for example, “021101” or six digits and a letter, for example, “113194A”);

paragraph 5 “Category of fitness for military service” - written in letters: A (fit for military service), B (fit for military service with minor restrictions), C (limitedly fit for military service) or D (temporarily unfit for military service) . If there are no entries in the corresponding paragraphs of the military ID, category “A” is indicated:

in paragraph 7 “Registered with the military” is filled in (in pencil):

line a) - in cases where there is a mobilization order and (or) a stamp on the issuance and withdrawal of mobilization orders;

line b) - for citizens reserved with the organization for the period of mobilization and during wartime.

For citizens subject to conscription for military service:

paragraph 2 “Military rank” - the entry “subject to conscription” is made;

paragraph 5 “Category of fitness for military service” - written in letters: A (fit for military service), B (fit for military service with minor restrictions), C (limitedly fit for military service), D (temporarily unfit for military service) or D (not fit for military service). Filled out based on the entry in the certificate of a citizen subject to conscription for military service.

Filling out items not specifically specified in the Instructions is carried out on the basis of information from the listed documents.

In paragraph 8 of Section II of the personal card of a citizen who has reached the age limit for being in the reserve, or a citizen declared unfit for military service due to health reasons, a note is made in the free line “removed from military registration due to age” or “removed from military registration due to condition health."

After filling out section II “Information on military registration”, at the bottom of the second page of form No. T-2, the personnel service employee must certify the specified data with his personal signature, indicating the position and the transcript of the signature. The employee also signs the second page of form No. T-2 and marks the date of its completion. The line containing the employee’s personal signature is a sample signature on the basis of which he will be paid wages.

Note!

When information about an employee changes, the relevant personal data is entered into his personal card (for example, a change in marital status, place of residence, education, advanced training, knowledge of foreign languages, etc.), which is certified by the signature of a personnel service employee. Changes and additions are made on the basis of personnel orders and documents provided by employees (marriage certificate, diploma, etc.). An employee's oral statement is not the basis for making these changes, with the exception of minor data (for example, regarding a telephone number).

The most important information is section III “Hiring and transfers to another job” and XI “Grounds for termination of an employment contract (dismissal)”.

Entries in these sections are made on the basis of an order (instruction) on hiring (forms No. T-1 and T-1a) and an order (instruction) on transfer to another job (form No. T-5) and an order (instruction) on termination (termination) of an employment contract with an employee (forms No. T-8, T-8a).

This information must be filled out with particular care, as it often serves as the basis for confirming the employee’s work experience.

In the section “Hiring and transfers to another job” he enters information as the employee works in the organization and must correspond to the entries in the work book, repeating the date, number of the order for hiring, transfer of the employee, name of the position, structural unit. In addition, at the end of each entry in Section III of the personal card, the employee’s signature is affixed stating that he is familiar with the entry made in his work book.

The last section of the personal card XI “Grounds for termination of the employment contract (dismissal)” is filled out by the HR employee upon termination of the employment relationship with the employee. The basis for termination of an employment contract (dismissal) is the formulation of the reason for dismissal on the basis of the relevant article of the Labor Code of the Russian Federation, which completely repeats the entry in the employee’s work book. The date of dismissal is the employee's last day of work. The details of the order (date and number), which is the basis for filling out this section, are also indicated in exact accordance with the entry in the work book. Records of dismissal are certified by the signature of the personnel service employee and the employee.

Data on advanced training and professional retraining are recorded on the basis of documents (certificate, certificate) presented by the employee or received from the personnel training department.

When filling out Section VII “Awards (incentives), honorary titles,” you must indicate the types of incentives (in accordance with Article 191 of the Labor Code of the Russian Federation and local regulations) applied to the employee, and you should also list state awards and honorary titles awarded.

In Section VIII. “Vacation” records are kept of all types of vacations provided to an employee during the period of work for a given employer. The basis for making entries are orders for granting leave.

Title IX sets out the benefits to which an employee is entitled by law.

In the “Additional Information” section, free lines can be filled in with data at the employer’s discretion. For example, data is recorded about students attending part-time (evening), correspondence, external departments of institutions of higher and secondary vocational training (the name of the educational institution, dates of admission to the educational institution and its graduation are indicated) or about a working disabled person (based on a certificate from the Medical and Social expert commission (hereinafter referred to as MSEC), disability group, degree of disability and date of its establishment, MSEC conclusion on the conditions and nature of work).

Personal cards of dismissed employees are formed into an independent file in alphabetical order. Before submitting the file to the archive, all cards must be prepared in accordance with the requirements of the Federal Archive and stored in the archive for 75 years.

Secondary accounting documents derivatives, based on the initial information of primary accounting documents. The main goals of creating this subgroup of documents:

Ensuring completeness, reliability and dynamism of information in working with personnel;

Ensuring prompt storage of personnel documents;

Ensuring efficient search of personnel documents.

Secondary accounting documents include: an employee’s personal card (unified forms No. T-2, No. T-2GS (MS), No. T-4), documentation for recording working hours and settlements with personnel and various registration forms of accounting information.

Registration forms are maintained to record personnel documentation.

The following types of registration forms are distinguished:

Registration and control cards (RCC);

Registration journals (books);

Screen forms (when using computer technologies).

The forms of some journals and books are approved by official bodies. For example, the form of the book for recording the movement of work books and inserts for them is approved by Resolution of the Ministry of Labor of the Russian Federation of October 10, 2003 No. 69 “On approval of instructions for filling out work books.” But most forms are developed at the discretion of the employer.

In the “List of standard management documents generated in the activities of organizations, indicating storage periods,” approved by Rosarkhiv on October 6, 2000, the following basic accounting forms and their storage periods were determined:

Article number	Document type	Document storage period<*>	Note
STAFFING
Reception, relocation (transfer), dismissal of employees
	Books, magazines, accounting cards:		After dismissal
	a) reception, movement (transfer), dismissal of employees
	b) workers sent on business trips
	c) persons liable for military service
	d) vacations
	e) personal files, personal cards, employment agreements (contracts), labor agreements
	f) issuing work books and inserts for them
	g) issuing certificates of salary, length of service, place of work
	h) issuing travel certificates

Taking into account the specifics of labor organization at the local level, the following can also be created:

Register of part-time workers;

Journal of rewards and penalties;

Journal of registration of orders for educational leave, unpaid leave, etc.;

Sick leave log and more.

In accordance with the Order of the Main Archival Directorate of the USSR dated May 25, 1988 No. 33 “State system of documentation support for management. Basic provisions. General requirements for documents and documentation support services" All documents that require accounting, execution and use for reference purposes (administrative, planning, reporting, accounting and statistical, accounting, financial and others) are subject to registration, both those created and used within the organization, and sent to other organizations; coming from superior, subordinate and other organizations and individuals. Both traditional typewritten (handwritten) documents and those created by computer technology (machine-readable, machinegrams) are subject to registration (clause 3.2.1.2. Order of the Main Archive Directorate of the USSR dated May 25, 1988 No. 33 “State system of documentation support for management. Basic provisions. General requirements for documents and documentation support services").

It also explains that:

« registration of documents – this is recording the fact of creation or receipt of a document by placing an index on it, followed by recording the necessary information about the document in registration forms».

The document index consists of a serial number within the registered array of documents, which, based on the search tasks, is supplemented by indexes on the nomenclature of cases, classifiers of correspondents, executors and others.

In the document index, the following (or reverse) sequence of its components is observed: serial registration number, index according to the nomenclature of cases, index according to the classifier used. Index components are separated from each other by a slash.

Note!

The main purpose of recording documents is to give them legal force and duplication of information.

Duplicating information in accounting forms increases the level of its safety and makes it easier to find the necessary documents.

Registration of a document with the registration number and date of registration gives it legal force (the force of evidence), which may be important in the event of a labor dispute with an employee.

Based on an analysis of the provisions on registration of documents of the Order of the Ministry of Culture of the Russian Federation dated November 8, 2005 No. 536 “On standard instructions for office work in federal executive authorities,” the following rules for registration and indexing of documents can be recommended:

1. Documents are registered once: received - on the day of receipt, created - on the day of signing or approval.

2. When transferring a registered document from one division to another, it is not re-registered.

3. Registration of documents is carried out within groups, depending on the name of the type of document, author and content of the document (for example, orders for core activities, orders for personnel, acts, proposals, statements and others are registered separately).

4. Serial registration numbers are assigned to documents within each registered group.

5. The place of registration of the document is fixed in the instructions for office work or other local regulations.

6. The following mandatory composition of registration details is established: author (correspondent), name of the type of document; document date, document index (date and document receipt index for incoming documents), title to the text or its summary, resolution (performer, content of the order, author, date), document execution deadline, document execution mark (a brief record of the resolution of the issue on essentially, the date of actual execution and the index of the response document) and sending it to case no.

Note.

In accordance with paragraph 3.2.1.4. Order of the Main Archival Directorate of the USSR dated May 25, 1988 No. 33 “State system of documentation support for management. Basic provisions. General requirements for documents and documentation support services”, the composition of the mandatory details, if necessary, can be supplemented with other details: performers, the performer’s receipt of the document, execution progress, attachments, etc. The order of placement of details on registration forms and the use of the reverse side of registration and control cards is determined by the employer independently.

After filling out the last page of the accounting journal (book), the end date is placed on its cover and the journal (book) is prepared for filing in the archive. For the main registration forms, as we have already mentioned, Rosarkhiv has established storage periods; for the rest, the employer sets the storage period independently.

A group of documentation for recording working time and settlements with personnel is formed in the process of documenting the recording of working time and calculating the corresponding remuneration for labor.

This group of documents consists of unified forms approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment”; let’s consider them in more detail.

According to Article 91 of the Labor Code of the Russian Federation work time- this is the time during which the employee, in accordance with the internal labor regulations of the organization and the terms of the employment contract, must perform labor duties, as well as other periods of time that, in accordance with the Labor Code of the Russian Federation, other federal laws and other regulatory legal acts of the Russian Federation, relate to working hours.

The legislator imposes the obligation on the employer to keep records of the time actually worked by each employee.

Recording the use of working time is necessary for the following purposes:

· ensuring control over labor discipline in terms of the use of working time (timely attendance at work, identifying late and no-showers; monitoring the presence of personnel at work places during working hours, as well as recording the timely departure of workers from work);

· accounting for actually worked time, downtime, illness, vacations and other forms of use of working time, which is the basis for calculating wages;

· compilation of statistical reporting on labor.

To record the time actually worked and (or) not worked by each employee, the following are used: Sheet for recording working time and calculating wages (Form No. T-12) and Sheet for recording working time (Form No. T-13).

The peculiarity of the execution of these documents is due to the fact that they are the primary accounting documents on the basis of which they are maintained.

The absence of documents for recording working hours drawn up in accordance with the current legislation, as well as the absence of any of the mandatory details in the primary accounting documents, can be qualified as an unreasonable inclusion of labor costs in the composition of costs that reduce the tax base, which will lead to the organization being involved in liability established by part 3 of article 120 of the Tax Code of the Russian Federation.

When maintaining a Timesheet for the use of working time, it is advisable to be guided by the following rules:

· Accounting for the use of working time can be carried out for the organization as a whole or separately for structural units;

· Inclusion of an employee in the Timesheet and exclusion from it is carried out on the basis of the relevant order (instruction) of the employer;

· The report card is drawn up in one copy, signed by the head of the structural unit, an employee of the personnel service and transferred to the accounting department.

· Notes in the Timesheet about the reasons for absence from work, working part-time or outside the normal working hours at the initiative of the employee or employer, shortened working hours and others are made only on the basis of properly executed documents. Such documents are certificates of incapacity for work, certificates of fulfillment of state or public duties, a written warning about downtime, an application for part-time work, the employee’s written consent to work overtime in cases established by law and other documents.

When filling out forms No. T-12 and No. T-13, the following conventions are used:

Partially paid leave for child care

Unpaid leave granted to an employee to care for a child

Unpaid leave granted to an employee with the permission of the administration

Leave without pay in cases provided for by law

Temporary incapacity for work (except for cases provided for by code “T”) and sick leave and quarantine leave, issued by certificates of incapacity for work

Unpaid disability in cases provided for by law (in connection with a domestic injury, care for the sick and quarantine, issued by certificates from medical institutions, etc.)

Hours of reduction of work for workers and employees against the established duration of the working day in cases provided for by law

Downtime is not the fault of the employee

Whole-day absences with pay in cases provided for by law (fulfillment of state or public duties, emergency response, elimination of the consequences of natural disasters)

Absenteeism (absence from the workplace without good reason during the entire working day (shift), regardless of its duration, as well as in the case of absence from the workplace without good reason for more than four hours in a row during the working day (shift)), administrative arrest for administrative offenses, stay in a medical sobering-up station, strikes declared illegal, and other absences for unexcused reasons)

Unworked hours due to part-time work at the initiative of the administration

Weekends (for weekly rest) and holidays

Strike (under conditions and in the manner prescribed by law)

Failure to appear for unknown reasons (until the circumstances are clarified)

You can find out more about issues related to the preparation of primary documents in the book by the authors of BKR-INTERCOM-AUDIT JSC “Primary Documents”.

You can find out more about issues related to personnel records management in the book by the authors of BKR-INTERCOM-AUDIT JSC “Personnel records management”.

Message quote

Accounting calculates benefits, vacation pay and travel allowances, salary and piecework accruals, calculates taxes and insurance contributions, reports to funds and the Federal Tax Service.

Often, accounting also deals with personnel documents, because not every company has its own personnel department.

At the same time, not every accountant is also a well-versed HR employee. But the Labor Inspectorate is no joke these days.

The calculation and calculation of wages must be carried out in accordance with the provisions of Chapter 21 of the Labor Code of the Russian Federation.

The payroll calculation process is carried out in several stages.

The first stage is the analysis of the information contained in the primary documents on labor accounting and payment, compiled according to unified forms.

The second stage is the calculation of wages (and other payments) to employees, as well as to persons performing work and providing services under civil law contracts (CPL).

At the third stage, the calculation and withholding of personal income tax (NDFL) takes place in accordance with Chapter 23 of the Tax Code.

The fourth stage will be the calculation of insurance premiums levied on accrued wages.

At the fifth stage, documents (also standardized forms) for payment of wages are drawn up.

Taking into account the fact that in accordance with paragraph 1 of Article 9 of the Law “On Accounting” No. 129-FZ, all business transactions carried out by the organization must be documented with supporting documents, since these documents serve as primary accounting documents on the basis of which accounting is maintained, the importance of primary documentation cannot be underestimated.

Moreover, many primary documents on personnel records and wages must be stored for 75 years (or permanently, i.e. at least 10 years) 75 years in accordance with the requirements of the Order of the Ministry of Culture dated August 25, 2010. No. 558 with subsequent transfer to the State Archives in the event of termination of the company’s activities.

In addition, the legislation provides for administrative and even criminal liability for violation of the procedure for maintaining and maintaining personnel documents.

The article will discuss the types and forms of primary documents on personnel records and wages, as well as the periods of their storage.
The information presented can serve as a “memo” in the work of an accountant.

PRIMARY DOCUMENTS CONTAINED IN ALBUMS OF UNIFIED FORMS

When generating primary documents on personnel records and remuneration, you should remember the provisions of paragraph 2 of Article 9 of Law No. 129-FZ.

In accordance with this paragraph, primary accounting documents are accepted for accounting if they are compiled in accordance with the form contained in the albums of unified forms of primary accounting documentation.

Unified forms that should be used when registering labor relations with employees were approved by the Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004. No. 1 “On approval of unified forms of primary accounting documentation of labor and its payment.”

This Resolution approved the following forms of primary documents:

1. For personnel records:

• No. T-1 “Order (instruction) on hiring an employee,”
• No. T-1a “Order (instruction) on hiring workers.”

These forms are used to formalize the hiring of an employee (T-1) or a group of employees (T-1a).
Shelf life 75 years.

• No. T-2 “Employee’s personal card”,
• No. T-2GS (MS) “Personal card of a state (municipal) employee.”

An employee’s personal card is the main document for recording employee data and is issued for all, without exception, employees of the enterprise with whom employment contracts are concluded.
Shelf life 75 years.

• No. T-3 “Staffing table”.

A mandatory and very important document reflecting data on the structure of the organization, its staffing and staffing levels. And the staffing table itself and changes made to it are approved by order of the manager.
Shelf life 3 of the year.

• No. T-4 “Registration card of a scientific, scientific and pedagogical worker.”

This form is used in scientific and educational institutions to register scientific workers.
Filled out on the basis of diplomas of Doctor of Science and Candidate of Science, certificate of associate professor and professor and other similar documents.

• No. T-5 “Order (instruction) on the transfer of an employee to another job”,
• No. T-5a “Order (instruction) on the transfer of workers to another job”,

arranges the transfer of employees to another position within the organization. The employee’s written consent is attached to the order.
Shelf life 75 years.

• No. T-6 “Order (instruction) on granting leave to an employee,”
• No. T-6a “Order (instruction) on granting leave to employees”,

Used for registration and accounting of vacations.
Shelf life 5 years.

• No. T-7 “Vacation schedule”.

A mandatory local regulatory act that annually determines the order of provision of paid leave to employees of the organization in accordance with the provisions of Article 123 of the Labor Code.
Approved by the employer no later than two weeks before the start of the calendar year.
The procedure for drawing up a schedule can be fixed by internal labor regulations or provisions of a collective agreement, or other internal documents of the organization.
The employee must be notified by signature of the start time of the vacation no later than two weeks before it begins.
Shelf life 1 year (we recommend keeping it until you pass an inspection by the Federal Tax Service or the Labor Inspectorate).

• No. T-8 “Order (instruction) on termination (termination) of an employment contract with an employee (dismissal)”,
• No. T-8a “Order (instruction) on termination (termination) of an employment contract with employees (dismissal)”,

used for documentation upon termination of employment relationships.
Shelf life 75 years.

• No. T-9 “Order (instruction) on sending an employee on a business trip”,
• No. T-9a “Order (instruction) on sending workers on a business trip”,

is issued when sending an employee (employees) on a business trip. Filled out on the basis of a job assignment (form T-10a).
Shelf life 5 10 years).

• No. T-10 “Travel certificate”,

serves to confirm the time spent on a business trip. The certificate indicates the time of arrival of the employee at the destination, as well as the time of departure. This document is drawn up on the basis of an order for sending on a business trip (form T-9) and is certified by the receiving party.
Shelf life 5 years (on business trips to the Far North and equivalent areas - 75 years).

• No. T-10a “Official assignment for sending on a business trip and a report on its implementation”,

contains information about the purpose of the employee’s trip and its final results. It is the basis for issuing an order in the T-9 form and serves to confirm the economic justification of business trip expenses.
Shelf life 5 years (for long-term foreign business trips - 10 years).

• No. T-11 “Order (instruction) on employee incentives”,
• No. T-11a “Order (instruction) on incentives for employees”,

issued when employees are rewarded for success at work. The order is the basis for making a corresponding entry in the employee’s personal card (form No. T-2, No. T-2GS (MS)) and the employee’s work book.
Shelf life 75 years.

2. For recording working hours and settlements with personnel for wages:

• No. T-12 “Working time sheet and calculation of wages”,

It is not only a document reflecting the labor discipline of the organization, but also serves as the basis for calculating wages to employees.
Companies need this document not only for maintaining accounting records of payroll calculations. The report card is also necessary to confirm the economic justification of expenses for remuneration of employees for tax accounting purposes, since in essence it is a document confirming the actual performance of their work activities by employees.
The T-12 form is universal and is used in most organizations.
Shelf life 5 75 years).

• No. T-13 “Working time sheet”,

used by companies that use an automatic system for monitoring employee attendance and absence from the workplace (turnstiles, electronic passes and other recognition systems that record the time of arrival and departure of employees).
Shelf life 5 years (under hazardous working conditions - 75 years).

• No. T-49 “Payment and payroll”,
• No. T-51 “Payment sheet”,
• No. T-53 “Payroll”,

used to calculate and pay wages to employees. In the case of using form No. T-49, other settlement and payment documents according to forms No. T-51 and No. T-53 - are not compiled.
In case of transfer of wages to bank cards of employees, only a payslip is drawn up (forms No. T-49 and T-53 are not drawn up).
Shelf life 5 75 years).

• No. T-53a “Payroll Registration Journal”,

used for accounting and registration of payroll records for payments made to employees.
Shelf life 5 years.

• No. T-54 “Personal account”,
• No. T-54a “Personal account (svt)” (svt - computer equipment),

are used for monthly reflection of information on wages, all accruals, deductions and payments in favor of the employee during the calendar year.
Shelf life 75 years.

• No. T-60 “Note-calculation on granting leave to an employee”,

used to calculate vacation pay due to the employee.
Shelf life 5 years, subject to verification. (In the absence of personal accounts - 75 years).

• No. T-61 “Note-calculation upon termination (termination) of an employment contract with an employee (dismissal)”,

used for accounting and calculation of wages, compensation for unused vacation and other payments to employees upon termination of an employment contract.
Shelf life 5 years, subject to verification. (In the absence of personal accounts - 75 years).

• No. T-73 “Act on the acceptance of work performed under a fixed-term employment contract concluded for the duration of a specific work.”

It is used to register and record the acceptance and delivery of work performed by an employee under a fixed-term employment contract concluded for the duration of a specific job.
Serves as the basis for the final or phased calculation of payment amounts for work performed.
Shelf life 5 years, subject to verification. (In the absence of personal accounts - 75 years).

PRIMARY DOCUMENTS NOT CONTAINED IN ALBUMS OF UNIFIED FORMS

Documents, the form of which is not provided for in the albums of unified forms of primary accounting documentation, must contain the following mandatory details:

• Title of the document;
• date of document preparation;
• name of the organization on behalf of which the document was drawn up;
• content of a business transaction;
• measuring business transactions in physical and monetary terms;
• the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
• personal signatures of these persons.

In addition to the unified forms of documents listed in the previous section, there are many more documents that the organization must maintain.

The need to maintain personnel documentation is enshrined in current legislation:

1. Labor Code:

• The employment contract concluded with each employee, its content and types (Chapter 10-13 of the Labor Code of the Russian Federation).

Shelf life 75 years.

• Protection of employee personal data (Chapter 14 of the Labor Code of the Russian Federation).

Shelf life 75 years.

• Work books (Article 66 of the Labor Code of the Russian Federation).

Shelf life: until required. Not in demand - 75 years.

• Development and approval of Internal Regulations (Article 189 of the Labor Code of the Russian Federation).

Shelf life: permanent (not less than 10 years). Validity period - until the adoption of new Rules..

2. Federal Law of July 27, 2006 No. 152-FZ “On Personal Data”

• Statement on personal data.

Shelf life 75 years.

3. Decree of the Government of the Russian Federation of April 16, 2003. No. 225 “About work books.”

• Book of accounting of the movement of work books and inserts.

Shelf life 75 years.

Labor relations between employees and the employer are regulated by the local regulations of the organization.
Every company must have internal labor regulations and provisions on the protection of personal information.
Other local regulations:

• about wages,
• bonuses,
• labor participation rate,
• and so on.

developed and approved if necessary.

In addition, the organization must have the following personnel documents on labor protection:

• Instructions for employees on occupational health and safety.

Shelf life - constantly.

• Logbook for registration of briefing events;

Shelf life 10 years.

Occupational safety requirements are regulated by Section 10 of the Labor Code.

In accordance with the provisions of Article 217 of the Labor Code of the Russian Federation, every employer carrying out production activities with more than 50 employees, there must be a labor protection service or a labor protection specialist with appropriate training or experience in this field.

If the number of production enterprises is less than 50 people, then
the manager can assign occupational safety responsibilities to a trained employee, including part-time employees, with the written consent of the employee and for an additional fee (Article 60.2 of the Labor Code of the Russian Federation).

If labor safety responsibilities are not assigned to anyone, the head of the company bears responsibility for violations.

In addition to the above, the organization must have the following documents:

• Documents (cards) for certification of workplaces, plans for certification of workplaces according to working conditions.

Today, workplace certification is mandatory for all organizations. Carried out by specialized organizations with state accreditation.
Shelf life 45 years. (Under severe, harmful, dangerous working conditions - 75 years).

• Job descriptions for employees.

These instructions are drawn up for each position in the staffing table.
Shelf life - constantly.

• Employee applications for hiring, dismissal, provision of annual paid leave, provision of leave without pay.

The storage period for applications not included in the personal files of employees is 5 years.
The storage period for statements included in the personal files of employees is 75 years.

• Agreement on full financial liability (Article 243, Article 244 of the Labor Code of the Russian Federation).

It must be concluded with employees who have been hired for positions involving financial responsibility.
Shelf life 5 years (after the dismissal of the financially responsible person).

• Registration log of inspections of regulatory services.

Keeping this journal is mandatory for all legal entities and individual entrepreneurs.
Shelf life - constantly.

Acts on accidents.
Shelf life 75 years.

Acts of investigation of occupational poisonings and diseases.
Shelf life 75 years.

In conclusion, it should be noted that the above lists of documents are not exhaustive, since in the process of establishing labor relations, the organization may be required to prepare other documents (for example, a certificate of state pension insurance for a previously unemployed employee).

RESPONSIBILITY FOR VIOLATIONS OF THE PROCEDURE FOR MAINTENANCE AND SECURITY OF PERSONNEL DOCUMENTS

In the absence of mandatory personnel documents approved by the organization, the inspecting labor inspector may bring the organization to administrative liability.
Thus, in accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation, violation of labor and labor protection legislation entails the imposition of an administrative fine:

• for officials - in the amount of 1,000 to 5,000 rubles,
• for legal entities - from 30,000 to 50,000 rubles. or suspension of activities for up to 90 days.

Violation of labor and labor protection legislation by an official who has previously been subjected to administrative punishment for a similar administrative offense entails disqualification for a period of one to three years.

In accordance with Article 13.20 of the Code of Administrative Offenses of the Russian Federation, for violation of the rules of storage, acquisition, accounting or use of archival documents (such documents include: work books, personal cards of employees, orders for personnel, etc.) entails:

• warning or imposition of an administrative fine on citizens in the amount of 100 to 300 rubles,
• for officials - from 300 to 500 rubles.

In accordance with Article 90 of the Labor Code of the Russian Federation, persons guilty of violating the rules governing the receipt, processing and protection of employee personal data are subject to disciplinary and financial liability in the manner established by the Labor Code and other federal laws, and are also subject to civil penalties , administrative and criminal liability in the manner established by federal laws.

The same provision applies to employees responsible for maintaining, storing, recording and issuing work books.

In accordance with Article 137 of the Criminal Code of the Russian Federation, illegal collection or dissemination of information about the private life of a person, constituting his personal or family secret, without his consent, or dissemination of this information:

• in public speaking
• publicly displayed work,
• in mass media,

are punished:

• a fine of up to 200,000 rubles,
• or in the amount of wages or other income of the convicted person for a period of up to 18 months,
• or compulsory work for up to 360 hours,
• or correctional labor for up to 1 year,
• or forced labor for a period of up to 2 years with or without deprivation of the right to hold certain positions or engage in certain activities for a period of up to 3 years,
• or arrest for up to 4 months,
• or imprisonment for up to 2 years with deprivation of the right to hold certain positions or engage in certain activities for up to 3 years.

In this case, the same acts committed by a person using his official position are punishable:

• a fine in the amount of 100,000 to 300,000 rubles,
• or in the amount of wages or other income of the convicted person for a period of 1 to 2 years,
• or deprivation of the right to hold certain positions or engage in certain activities for a period of 2 to 5 years,
• or forced labor for a period of up to 4 years with or without deprivation of the right to hold certain positions or engage in certain activities for a period of up to 5 years,
• or arrest for up to 6 months,
• or imprisonment for a term of up to 4 years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to 5 years.

The timeliness, completeness and correctness of maintaining personnel documentation, as well as compliance with labor legislation and other regulatory legal acts containing labor law norms, are controlled by the State Archive and the Labor Inspectorate, which conduct periodic scheduled and unscheduled inspections.

Complaints from employees can be considered by the Prosecutor's Office together with the Labor Inspectorate.

Today, one of the mandatory conditions for conducting commercial activities on the territory of the Russian Federation is the formation of appropriate accounting and other reporting.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

At the same time, to maintain reports of this kind, it will be necessary to draw up special documents. Their format is established at the legislative level.

At the same time, failure to comply with the format is grounds for non-acceptance of the relevant reporting documents by regulatory authorities.

As a result, the reporting deadlines established by law are missed and penalties are imposed.

In order to avoid problems and difficulties, it is necessary to understand what exactly relates to primary accounting documents.

Important aspects

Today, conducting any commercial activity, regardless of the organizational and legal form, involves the preparation of special documents of the primary type.

Certain rules for maintaining such reporting and documentation formats have been established. There is an extensive list of regulatory documents.

Compliance with the format is strictly necessary. This is especially necessary if for some reason there is a risk of an audit by the tax inspectorate.

If various types of violations are detected, penalties may be imposed both on the enterprise itself and on officials.

To avoid this type of situation, it is worth exploring the following fundamental questions:

• basic concepts;
• what is their role;
• the legislative framework.

Basic Concepts

The legislative framework regulating the issue of formation of various primary accounting documents is quite extensive.

If possible, persons directly related to accounting should familiarize themselves with all regulatory documents.

But in order to avoid misinterpretation, as well as to correctly understand the legal norms, it is worth familiarizing yourself with the basic terms.

These concepts currently include the following:

• "Accounting";
• "primary documents";
• "contract";
• "check";
• "payment document";
• “waybill, invoice”;
• "the act of providing services".

The term “accounting” currently means a documentary reflection of various business and economic activities of an enterprise.

Previously, it was not necessary for individual entrepreneurs and some enterprises under special tax regimes to maintain it.

Today, it is mandatory to keep such records for all commercial enterprises and individual entrepreneurs without exception.

“Primary documentation” is a special form of reflecting business activities. At the moment, unified formats for such documents have been established.

They are required to reflect the following operations:

• sale/realization of goods, services;
• purchasing materials and other goods from suppliers;
• payment of wages, ;
• other.

There are a large number of different nuances directly related to the formation of documentation of this type.

It is worth familiarizing yourself with all of them in advance. “” is a special document that reflects the rights and obligations of the parties that conduct joint activities.

This document is the only one that does not have a strictly established format for most transactions. Usually drawn up in two copies.

The most important articles addressing the issue of the formation of primary accounting documents are the following:

	What is the object of accounting
	Indicates the obligation to maintain accounting records
	How is accounting carried out?
	Maintaining
	What are primary accounting documents
	How accounting registers are selected
	Procedure for taking inventory of liabilities and assets
	How is the monetary measurement of accounting objects performed?
	Standard Accounting Requirements
	What is included in accounting/financial statements
	What is the reporting period, as well as the reporting date

List of primary documentation in accounting

Today, first of all, it will be necessary to figure out which documents belong to the primary accounting documents.

Video: writing out primary documents

This list is established at the legislative level. If possible, it is worth familiarizing yourself with it in advance.

The primary accounting documents for 2019 include the following:

• contract;
• check;
• cash receipt;
• sales receipt;
• form of strict accountability;
• invoice – if available;

In the future, it is possible to expand the above list. That is why it is necessary to constantly monitor all updates to legislative norms that affect the issue of drawing up reporting documents.

This will allow you to avoid various errors and violations of the law. Particular care must be taken when drawing up unified forms.

Since failure to comply with established formats may result in fines. It will also be necessary to study the most important issues directly related to this topic:

• list of unified forms;
• when are they due?
• examples of filling.

List of unified forms

At the moment, the list of unified accounting documents is relatively small.

This issue is disclosed in as much detail as possible in legislative acts that are approved by a special institution - Rosstat.

The most significant documents are the following:

Accounting for cash payments using cash registers	; ; ;
For accounting of cash transactions	cash receipt order;

* Time sheet f.T-12

In the process of the emergence and documentation of labor relations, many documents are generated under the general name “personnel documentation”. Creating and maintaining personnel documentation is not a right, but an obligation of the employer, which is regulated by regulatory legal acts. A set of personnel documents is systematized according to various criteria.
Based on their purpose, there are two large groups of personnel documents.

1. Documents for recording personnel personnel, which include orders for hiring, transfer to another job, granting leave, dismissal, employee personal card, etc. The main part of documents for personnel was included in the unified forms of primary accounting documentation labor and its payment, approved by the Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment.”
2. Documents related to the implementation of functions of personnel management and labor organization (internal labor regulations, regulations on the structural unit, job descriptions, structure and staffing levels, staffing schedule). In the All-Russian Classifier of Management Documentation OK 011-93, approved by Decree of the State Standard of the Russian Federation of December 30, 1993 No. 299, these documents are called “documentation on organizational and regulatory regulation of the activities of an organization or enterprise.”
The following are distinguished: types of personnel documents:
1) employment documentation:
application for a job;
employment contract (contract of appointment to a position);
The order of acceptance to work;
minutes of the general meeting of the labor collective on hiring (appointment);
2) documentation of transfer to another job:
application for transfer to another job;
idea of ​​transfer to another job;
order to transfer to another job;
3) documentation of dismissal from work:
resignation letter;
dismissal order;
minutes of the general meeting of the labor collective on dismissal;
4) vacation documentation:
vacation schedule;
application for leave;
leave order;
5) documentation on registration of incentives:
idea of ​​encouragement;
promotion order;
6) documentation on registration of disciplinary sanctions;
report on violation of labor discipline;
explanatory note about violation of labor discipline;
order imposing a disciplinary sanction.

Currently, the following unified forms for personnel records are in force, the maintenance of which, in accordance with clause 2 of the Resolution of the State Statistics Committee of the Russian Federation of January 5, 2004 No. 1, is mandatory for all organizations operating in the territory of the Russian Federation, regardless of their form of ownership:

No. T-1 - order (instruction) on hiring an employee;
No. T-1a - order (instruction) on hiring workers;
No. T-2 - employee’s personal card;
No. T-2GS (MS) - personal card of a state (municipal) employee;
No. T-3 - staffing table;
No. T-4 - registration card of a scientific, scientific and pedagogical worker;
No. T-5 - order (instruction) to transfer the employee to another job;
No. T-5a - order (instruction) on the transfer of workers to another job;
No. T-6 - order (instruction) on granting leave to the employee;
No. T-6a - order (instruction) on granting leave to employees;
No. T-7 - vacation schedule";
No. T-8 “Order (instruction) on termination (termination) of an employment contract with an employee (dismissal);
No. T-8a - order (instruction) on termination (termination) of an employment contract with employees (dismissal);
No. T-9 - order (instruction) to send an employee on a business trip;
No. T-9a - order (instruction) on sending workers on a business trip;
No. T-10 - travel certificate;
No. T-10a - official assignment for sending on a business trip and a report on its implementation;
No. T-11 - order (instruction) to encourage the employee;
No. T-11a - order (instruction) on encouraging employees;
No. T-12 - time sheet and calculation of wages;
No. T-13 - time sheet;
No. T-49 - payroll statement;
No. T-51 - payroll;
No. T-53 - payroll;
No. T-53a - payroll register;
No. T-54 - personal account;
No. T-54a - personal account (svt);
No. T-60 - note-calculation on granting leave to the employee;
No. T-61 - settlement note upon termination (termination) of an employment contract with an employee (dismissal);
No. T-73 - act of acceptance of work performed under a fixed-term employment contract concluded for the duration of a specific work.

Instructions for the use and completion of unified forms (19 forms for recording personnel and 11 forms for recording the use of working time and settlements with personnel for wages) of primary accounting documentation for labor accounting and payment are contained in the resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004. No. 1.
Regulatory and normative-reference documentation on the issues of conducting personnel records management regulates the uniform practice of applying the rules of law and serves as the legal basis for conducting personnel records management. Competent organization and management of personnel records is impossible without knowledge and study of regulatory documents in this area.
Knowledge of regulatory and reference documentation on issues of personnel records management allows you to:

Correctly draw up documents in accordance with the requirements of current legislation, giving them legal force;
ensure storage and prompt use of documents in current activities;
prevent negative consequences for their employees that are possible in case of violation of the rules for maintaining personnel documents, and for the employer in this case - to avoid liability established by current legislation;
prevent the possibility of unauthorized use of information.

The legal force of the document is ensured a set of details established for each type of document and registration on a form that complies with the standard. The main document establishing the composition of the details and the requirements for their execution is GOST R 6.30-2003.
It is recommended to formalize the requirements for document forms in local regulations, for example, in the Office Work Instructions. At the same time, the established requirements should not contradict GOST R 6.30-2003.
In addition, GOST R 6.30-2003, listing the composition of the details used when preparing documents, does not define this concept. The definition contains GOST R 51141-98, according to which the document details are a mandatory element of the design of an official document (clause 2.1 of GOST R 51141-98).
GOST R 6.30-2003 provides a list of details, which contains 30 inscriptions; unfortunately, it does not indicate which inscriptions give the document legal force. However, not all inscriptions affect the legal force of the document.
However, the document may also contain additional details, which for certain types of documents may be mandatory due to the requirements of the law or other regulations.
In addition to traditional paper documents, the modern personnel service system also uses electronic documents. In Art. 11 of Federal Law No. 149-FZ establishes special requirements for the following documents:
“An electronic message signed with an electronic digital signature or another analogue of a handwritten signature is recognized as an electronic document equivalent to a document signed with a handwritten signature in cases where federal laws or other regulatory legal acts do not establish or imply a requirement for the preparation of such a document on paper.”.
For the purpose of concluding civil contracts or formalizing other legal relations involving persons exchanging electronic messages, exchange of electronic messages, each of which is signed with an electronic digital signature or other analogue of the handwritten signature of the sender of such a message, in the manner established by federal laws, other regulations legal acts or agreement of the parties is considered as an exchange of documents.
In this case, the legal force of the electronic document by virtue of the specified law is confirmed by an electronic digital signature. The legal force of an electronic digital signature is recognized if the automated information system contains software and hardware tools that ensure signature identification, and the established regime for their use is observed. Moreover, the provisions of this Federal Law do not prohibit the use of other analogues of a handwritten signature in electronic documents as details identifying information.
In general, the composition of the electronic document details must comply with the requirements of GOST R 6.30-2003.

Different types of primary documentation are confirmation of transactions performed within the framework of accounting and personnel records. Therefore, it is important to timely carry out all types of verification of primary documentation in order to avoid errors in accounting and organize their storage in order to present them in the event of checks of the correctness of this accounting by regulatory authorities. The article discusses the issues of organizing the storage of primary documentation both on paper and electronic media.

From this article you will learn:

• what types of primary documentation exist;
• how to store various types of primary documentation;
• how primary documentation is prepared and stored in electronic form.

All types of primary documentation, including personnel and accounting, are confirmation of its organizational and economic activities. An important issue is the organization of storage of primary documents both on paper and electronic media.

What types of primary documentation exist?

The entire document flow of an organization can be divided into three types: managerial, personnel and accounting (financial). Various types of primary documentation in 2016 are used in personnel and accounting document flow.

Primary accounting documentation is documents that record and confirm any initial information or transactions related to the organizational or economic activities of the enterprise.

So, if we are talking about primary documentation related to personnel records, this includes orders for hiring, transfers and dismissal of employees, their personal cards, staffing table, schedule and orders for granting vacations; travel orders and travel certificates. That is, all documents on the basis of which further personnel records are carried out, information about personnel is collected and analyzed, and management decisions are made.

The types of primary documentation on the basis of which accounting is carried out include those on the basis of which it is carried out, for example:

• working time tracking;
• accounting for employee remuneration calculations;
• accounting of fixed assets and intangible assets;
• accounting of inventory items and products in the warehouse;
• materials accounting;
• accounting for cash payments when using cash register equipment when carrying out trade operations;
• accounting for the use of construction machinery and mechanisms;
• accounting of trade and cash transactions;
• accounting for low-value and wearable items;
• accounting of inventory results;
• payment documents;
• acts, invoices, invoices, etc.

The question of what types of primary documentation exist can still be answered: external and internal. External ones include various kinds of payment requests and orders, internal ones include accounting, executive, administrative, personnel and combined documents.

Primary documents are subjected to several types of verification to eliminate accounting errors. So the main types of verification of primary accounting documentation are checking the correctness of execution, checking the legality of the transaction and arithmetic checking. Primary personnel documents are checked for correctness and reliability of the information contained in them.

How to store various types of primary documentation

The organizational and economic activities of an enterprise of any form of ownership are inevitably accompanied by the preparation of many types of primary documentation. It is necessary to confirm accounting transactions in the event of inspections of these activities by regulatory authorities. Naturally, the question arises of how to store various types of primary documentation. Requirements for the procedure, storage periods and disposal of all types of primary documentation are established by laws and other regulations.

If we talk about primary accounting documentation, in this case it is necessary to be guided by the provisions of Art. 17 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as Law No. 129-FZ), according to which primary accounting documents, accounting registers and financial statements must be stored at the enterprise for at least five years . The organization can set a longer storage period for the “primary” document if it deems it necessary.

Those types of primary documentation that relate to personnel records and office work are stored in accordance with the requirements established in:

1. List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating their storage periods, approved by Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558 (hereinafter referred to as the List);
2. List of standard archival documents generated in the scientific, technical and production activities of organizations, indicating storage periods, approved by Order of the Ministry of Culture of the Russian Federation dated July 31, 2007 No. 1182;
3. List of standard documents generated in the activities of state committees, ministries, departments and other institutions, organizations, enterprises, indicating storage periods, approved by the Main Archive of the USSR on August 15, 1988.

Primary personnel records documentation, including personal files and personal cards of employees, personnel orders, various informational certificates, in accordance with the requirements of the List, must be stored for at least 75 years.

All types of verification of primary documentation, carried out by regulatory authorities, including the Tax and State Labor Inspectorates, check both the availability and the procedure for storing such documents. There are general requirements for organizing the storage of primary documentation - after manual processing, it is completed according to accounting registers in chronological order and is accompanied by an information certificate for the archive. Depending on the formats of the primary documentation, it is bound or stored in binders in separate folders to avoid loss.

Primary personnel records must be stored in accordance with the requirements of Art. 87 of the Labor Code of the Russian Federation, according to which the employer must ensure the safety of employees’ personal data, protection against loss and unauthorized access to them.

Accounting source documents are transferred to the archive at the end of the financial year. As a rule, an enterprise allocates a separate room or fireproof lockable cabinets for archival storage of documents. Enterprises, sources of formation of state and municipal archives, transfer documentation to them for storage. Those enterprises that are not among the sources of the formation of such archives can enter into contracts and transfer their documents for storage to commercial archival companies.

Primary documentation in electronic form

Law No. 129-FZ allows that the compilation and storage of all types of primary documentation can be carried out electronically. This format of documents allows you to significantly reduce the volume and speed of document flow, facilitate search and storage. But here the question arises about the legal significance of primary documentation in electronic form.

Legal force is given to any document by compliance of its content with the established form and design. Therefore, to prepare primary documentation on paper, unified forms are used that have all the necessary fields for details. The main requisite of a primary document in electronic format is an electronic digital signature, equivalent to a handwritten signature in a document on paper.

The question of how to store various types of primary documentation in electronic form is resolved in accordance with regulatory documents regulating automated personnel and accounting. Primary documentation in electronic form must be stored in accordance with the requirements established by Federal Law No. 1-FZ of January 10, 2002 “On Electronic Digital Signature”.