The director is the only founder. The only founder and director in one person

In practice, there are often situations when CEO is the sole founder. At the stage of company development, you always want to save, including on paying yourself salaries and “salary” taxes, as well as by drawing up zero reporting so as not to spend money on complex accounting.

But if you pay wages even at the “minimum wage” (in Moscow - 16,500 rubles), then taking into account income tax and contributions to the “salary” funds, the costs will be about 23,500 rubles. For many at the stage of business formation, even this amount is quite significant. In addition, when calculating salaries, there can be no talk of any “zero” reporting - reporting will have to be prepared, not only for the Federal Tax Service, but also for funds (FSS and Pension Fund). And this will lead to additional financial costs.

In this regard, the question arises: does the sole founder, who is the CEO, need to enter into an employment contract and pay himself a salary, or can this be somehow done without?

Let's start with the fact that the legislation of the Russian Federation does not provide for any clause or article that directly states that the sole founder-general director is allowed not to pay a salary. However, the legislation does not contain a rule obliging it to be paid. All justifications for the possibility of not paying wages are based on the interpretation of legal norms and explanatory letters from departments.

Let's figure it out.

Do you need an employment contract?

Let us turn to Chapter 43 of the Labor Code of the Russian Federation “Features of labor regulation of the head of the organization and members of the collegial executive body organizations."

According to Article 273 of the Labor Code of the Russian Federation, the provisions of the chapter apply to heads of organizations regardless of their organizational and legal forms and forms of ownership, with the exception of those cases when the head of the organization is the only participant(founder).

That is, the law directly states: if the manager is the only founder, then the labor regulations of the head of the organization do not apply to him. Including the provisions of Article 275 of the Labor Code of the Russian Federation on concluding an employment contract with a manager.

It is not very clear what to do with signing an employment contract. In the case where the founder and the manager are the same person, it turns out that the general director will have to enter into an employment contract with himself. Indeed, in this case, the signatures on the part of the employer and on the part of the employee will be the same.

Explanations for this situation are provided by Rostrud in letter dated 03/06/2013 No. 177-6-1. And this is how officials reason.
Employment contract- This is a bilateral agreement between the employee and the employer. Each party to the contract assumes certain obligations. The employee is obliged to perform labor functions in accordance with the established procedure. The employer must provide appropriate working conditions. If one of the parties is absent, the contract cannot be concluded. Therefore, if the founder and manager are the same person, there is no need to conclude an employment contract.

The possibility of not concluding an employment contract was confirmed by the Ministry of Finance of Russia in its letter dated February 19, 2015 No. 03-11-06/2/7790. The department also believes that the director cannot sign an employment contract with himself. And since there is no contract, then there are no grounds for paying wages.

In our opinion, there cannot be a violation of the law if the general director works, but there is no employment contract, since the duties of the director are one thing, and the labor relationship with the employee is another. The General Director is obliged to act on behalf of the organization on the basis of the Charter; for this he does not have to enter into an employment relationship with his company.

In our opinion, the absence of an employment contract is the safest way to avoid paying wages to the director.

Thus, labor relations that involve the payment of wages are not necessary for the general director to perform his functions as a sole executive body. The general director can perform his functions on the basis of the order on taking office and the Charter.

If the general director is the only founder, he is not obliged to enter into an employment contract with his company, obliging himself to perform labor functions and comply with internal labor regulations. He can perform all his functions as a sole executive body at any time, without limiting himself to the confines of a worker.

As for the salary, if it is still planned to be paid, an employment contract can be concluded, because the signing of an employment contract on both sides by the same person does not contradict labor legislation.

No questions arise in a situation where the general director is not sole founder. In such situations, an employment contract can and should be concluded. It can be signed by one of the founders.

How to justify non-payment of wages

So, if there is no employment contract with the CEO who is the sole founder, the justification for the founder’s source of income may be dividends. At the same time, the company is not obliged to use all its net profit to pay dividends; some of it can be used to develop the business.

Here are the most common arguments for non-payment of wages.

• Dividends instead of salaries

Quite often the argument is made that the founder-CEO receives dividends instead of salary. However, during the period of its development, until the organization has gained momentum, it may not have net profit, so there is nowhere to pay either the salary or dividends to the founding director.

If a decision is made to pay only dividends to the founding manager, it is necessary to comply general rules for processing such payments. Payments must be made:

• no more than once a quarter;
• at the expense of the organization’s net profit remaining after paying all taxes;
• based on the owner's decision.

If these rules are not followed, then both the tax office and inspectors of extra-budgetary funds will try to prove that these payments are the manager’s salary, and not dividends, and may charge additional insurance premiums.

• All profits go to development

In the first stages of activity, as a rule, all profits are directed to the development of the company. This legal way reduce the amount of dividends paid.

There is also a way not to pay wages in the presence of an employment contract, namely:

• Indefinite leave without pay

To do this you will need to fill out:

• application by the general director to grant him indefinite leave without pay;
• an order granting the general director an indefinite leave at his own expense.

At the same time, there are concerns about how a director on vacation can carry out his functions. However, the legislation of the Russian Federation does not provide for the suspension or termination of the powers of the head of an organization during the vacation period. The General Director has the right to exercise the powers of the sole executive body of the organization. And also has the opportunity to provide the range of her interests in relations with third parties, carry out transactions, issue powers of attorney, including during vacation.

Way to save

If an employment contract is concluded and the director’s salary is paid, then you can save money by stipulating in the employment contract the condition of working part-time, i.e. part-time (4 hours instead of 8 hours a day, 20 instead of 40 hours a week). Then the salary can be half as much. True, in this situation it is better to focus not on the regional “minimum wage”, but on average level salaries in your industry. IN Lately For tax officials, salary compliance with the minimum wage has ceased to be a criterion for the absence of “salary” schemes; they compare company salaries with industry averages.

To summarize the above, I would like to say that in our practice, cases of imposition of penalties in the absence of an employment contract or non-payment of salaries to the director are extremely rare. Therefore, we believe that it is not worth wasting time on registration large quantity unnecessary documents and worry about liability for what Founding CEO does not receive wages.

Question:

The sole founder of the organization is at the same time the director. The company entered into an agreement with the counterparty, according to which the LLC will receive 30,000 rubles monthly. Is it necessary to conclude an employment contract with the director, set a salary, pay taxes, etc.

Answer:

If the general director is the only founder, it is not necessary to conclude an employment contract with him. Confirmation - Letter of Rostrud No. 177-6-1 dated March 6, 2013
But at the same time, the only founder who, by his decision, has assigned himself the functions of a sole management body and without an employment contract is considered to be in labor relations with the organization. The hiring of a manager, like any other employee, must be formalized by order.
IN work book record of employment as general director of LLC (if this place work is the main one for the employee) must be paid within 5 working days from the date of assignment of work duties.

Regarding the issue of wages, it is possible not to pay it to the general director (sole founder) only if initial stages development of LLC, when the activity is not yet actually carried out and there is no profit. But if there is profit, it is necessary to make salary payments and payments, and the corresponding salary taxes are required.

If I understand correctly, then from the moment of registration of the LLC (03/31/15) until the present time, you have paid yourself a salary as a general. the director was not paid. In this case, it is optimal for this period (that is, from March 31) to take leave without pay. In this case, there is no need to make salary payments or pay salary taxes during the period of its provision.

To apply for it, you need to fill out an application for it in writing. This leave must also be reflected in the employee’s personal card and time sheet.

It must be reflected in the service as follows: In the Employee (general director) tab - Vacations - Add - Without saving salary. In this case, the order for its provision will be generated by the service automatically.

When carrying out full-fledged activities in an LLC and receiving revenue, it is recommended to set wages, i.e. accrue and start paying it. Wages must be set at least as high as the regional minimum wage.
In the Tomsk region, the minimum wage is currently set at 8,581 rubles. per month. Considering that a salary not lower than the minimum wage means a salary minus personal income tax of 13%, the minimum salary for a full-time salary should be 10,000 rubles.
At the same time, you can register yourself for not full time(half-time or even less, one tenth of the rate - in general, you can take any part), then the salary will be paid in the most minimum size(i.e., a portion of the salary based on the minimum wage is taken).
For example, if the rate is set to 0.1, then in this case, for a salary of 10,000 rubles, you will only need to accrue:
10,000 rubles * 0.1 = 1,000 rubles. The same amount will be used to calculate salary taxes .

In the service, in the employee’s personal card, set yourself, as a director, a salary and the corresponding schedule in the line “Employee’s work schedule” - indicate the period from the date when the director was hired at the appropriate rate and indicate its size (for example: 0.125 (it is not possible to specify a rate less in the service or other size) Save (see screenshot in attachment).
At the same time, in the service and the employment order, in any case, you must indicate the full salary rate (10,000 rubles). Next, the salary and deductions from it will be calculated in the service at the rate established by the director.
You do not need to issue any documents to start calculating wages. In the service, salaries will begin to be calculated on the date following the end date of the vacation.

I note that salaries will need to be paid regularly, at least 2 times a month (

The question of the need/possibility of concluding an employment contract with a director who is a (participant) of the organization has not received a single official answer for several years now.

Moreover, the Ministry of Finance, Rostrud, off-budget funds and the courts argue opposing points of view, citing legislation, which does not prevent them from changing their opinion after some time. We decided to help you dot the i’s and give arguments in defense of both one and the other point of view.

What to do if the founder-manager wants to enter into an employment contract with himself

The main reasons why a founder may be interested in concluding an employment contract with his organization are the following:

• social guarantees - the opportunity to go on vacation, sick leave, or maternity leave;
• pension insurance experience - work experience as a director is included in the total seniority for calculating pensions;
• the opportunity to receive income from the business in the form of a monthly salary, and not once a quarter (and even then, if there is a profit).

Since 2015, the tax rate on dividends for individuals increased from 9% to 13% and equaled what is withheld from an employee’s salary in the form of personal income tax, so there is no longer any economic sense in receiving profit from a business in the form of dividends. As for the organization’s expenses for insurance premiums from the director’s salary, they amount to a significant amount - 30% of the accruals. According to current legislation, insurance premiums are credited to the personal account of the insured person, but it is difficult to say whether the entire amount of contributions will be returned in the form of a pension.

Officials, disputing the possibility of concluding an employment contract for the founder with himself as a director, argue that since this requires two parties (employee and employer), signing an employment contract is impossible.

From the letter of Rostrud dated March 6, 2013 No. 177-6-1: “The basis of this norm is the impossibility of concluding an agreement with oneself, since signing an employment contract by the same person on behalf of the employee and on behalf of the employer is not allowed. An employment contract is an agreement between an employer and an employee, i.e. bilateral act. If one of the parties to the employment contract is absent, it cannot be concluded.”

The Ministry of Finance adheres to the same point of view (letter dated February 19, 2015 No. 03-11-06/2/7790): “Consequently, the head of an organization, who is its sole founder and member of the organization, cannot calculate and pay wages to himself.” At the same time, the Ministry of Finance went even further and prohibited the inclusion of salaries and fees for directors in expenses.

As another argument refuting the possibility of concluding an agreement with the founding director, the provisions of Chapter 43 of the Labor Code of the Russian Federation are cited, which considers labor relations with the director. Article 273 of the Labor Code of the Russian Federation states that the provisions of this chapter do not apply to managers who are the only participants (founders) of their organizations. From this, officials draw a controversial conclusion that the very possibility of concluding an employment contract with the founding director is unacceptable.

So, how can you refute this point of view if you want to enter into an employment contract with yourself as a director, being the sole founder of your organization?

1. In this case, the employment contract is concluded with the participation not one person, but two, one of which is physical (director), and the second is legal (organization). It is known that entity has its own legal capacity and acts in legal relations on its own behalf, and not on behalf of its founders.
2. Chapter 43 of the Labor Code of the Russian Federation regulates labor relations with a manager who is not a founder, but Labor Code nowhere does not contain a ban the possibility of concluding an employment contract with the director - the sole founder. The list of persons who are not covered by labor legislation is given in Article 11 of the Labor Code of the Russian Federation, and the manager, who is the only participant in organizations, does not appear on this list.
3. Laws on insurance premiums (No. 255-FZ dated December 29, 2006 and No. 167-FZ dated December 15, 2001) directly indicate the need for payments for pension and social insurance of all employees, making a special reservation about the heads of organizations who are the only participants (founders).
4. Among the expenses that cannot be taken into account when calculating the tax base for profits, the Tax Code of the Russian Federation indicates any remuneration to managers, except under an employment contract (Clause 21, Article 270 of the Tax Code of the Russian Federation), which means that expenses for the director’s salary can be written off. Prohibition on accounting for such expenses in relation to the founding director tax legislation does not contain.

As for the letters from the Ministry of Finance and Rostrud, they, unlike laws, are not normative legal acts, do not have legal force and contain only explanations and opinions of these departments. In addition, there is extensive arbitration practice in which courts confirm the director’s right to enter into an employment contract with an organization if he is its only participant.

What to do if the founder-manager does not want to enter into an employment contract

Let's consider the opposite situation - when the founder assumes management functions, but does not want to enter into an employment contract. Most often, such reluctance arises at the start of a business, when the LLC is not yet properly operating, there is no profit, and the founder agrees with this state of affairs.

He is ready to invest a year or even more in the development of his business, and the existence of an employment contract with him as a manager obliges the organization to pay a salary not lower than the regional minimum plus insurance premiums. In addition, quarterly HR reporting for employees (even with one director) is quite complex, and without the involvement of specialists it will not be easy to submit.

Since we have just refuted the arguments of the Ministry of Finance and Rostrud that it is impossible to conclude an employment contract in this case, we will not refer to the above letters. Then on what basis can a founder manage his organization if an employment contract is not concluded?

This is where civil law comes into force. The provisions of Article 53 of the Civil Code of the Russian Federation, Articles 32,33, 40 of the Law “On LLC” indicate that the director is the sole executive body of the company and carries out the current management of the LLC’s activities.

The sole founder receives his managerial powers from the moment when he, by his decision, assumes the functions of the sole executive body. Management activities in this case, it is carried out without concluding any contract, including an employment contract.

By the way, indirectly, the fact that the managerial powers of the executive body is not the same as the labor duties of the director is evidenced by the fact that a director working on the basis of an employment contract is not deprived of his managerial functions while on vacation. A director on vacation still has the right to sign documents on behalf of the company within his competence and perform other functions assigned to him by law and the charter. It should be noted, however, that in such a situation there is a risk of disputes with the tax authorities, so the safest thing to do would be to recall the director working under an employment contract from vacation to sign documents.

Thus, the only founder who wants to manage his organization himself has the right how to conclude an employment contract, and how to do without it. Rostrud cannot oblige him to conclude an employment contract with himself, because his official position contradicts this.

We consider it our duty to remind you that reports are submitted in this way if the enterprise does not have hired workers. If there is at least 1, then all reports must be submitted already completed. But we don’t take ourselves into account as an employee. It has already become a little easier for entrepreneurs. Although there is still a lot of unnecessary statistical data remaining from Soviet times that needs to be filled out and submitted. The ability to submit certain types of documents using the Internet has significantly simplified the work of thousands of accountants and entrepreneurs.

If a company (LLC, organization, firm, enterprise) has several founders

If several founders took part in the creation of an enterprise and one of them became a director, then the situation changes radically. It will be necessary to conclude an Employment Agreement with the General Director. He becomes an hired employee with the ensuing consequences. Since he is now a staff member, he needs to pay wages and deduct reports from them.

You can find out more about what actions need to be taken when applying for a director’s job. There is also a standard sample of an order for appointment to a position.

If you have any questions, feel free to ask them. We will try to respond promptly to them and respond quickly to the best of our ability.

Good luck to everyone in business! Bye!

Good evening!

1) Do I need to pay the director’s salary and contributions to funds? (if I have to pay, what should I do with late payments?)

Chapter 43 of the Labor Code Russian Federation The peculiarities of labor regulation of the head of the organization and members of the collegial executive body of the organization have been established.
According to Article 273TC

Of the Labor Code of the Russian Federation, the provisions of this chapter apply to heads of organizations regardless of their organizational and legal forms and forms of ownership, with the exception, in particular, of the case when the head of the organization is the only participant (founder), member of the organization, owner of its property.

This norm is based on the impossibility of concluding an employment contract with oneself, since the organization simply does not have other participants (members, founders). The only participant in the company in this situation must, by his decision, assume the functions of the sole executive body - director, general director, president, etc. Management activities in this case are carried out without concluding any contract, including an employment contract.

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Hello

If we're talking about about LLC then


Article 40. Sole executive body of the company




1. Sole executive body
society (CEO, president and others) is elected by the general
meeting of the company's participants for a period determined by the company's charter,
if the company's charter does not include the resolution of these issues within the competence of
board of directors (supervisory board) of the company. Sole
the executive body of the company may also be elected not from among its members
participants.




Agreement between
company and the person performing the functions of the sole executive
body of the company, signed on behalf of the company by the person
presiding over the general meeting of the company's participants, at which
a person has been elected to perform the functions of the sole executive
body of the company, or a participant of the company authorized by a decision of the general
meetings of company participants, or, if the resolution of these issues is related to
within the competence of the board of directors (supervisory board) of the company,
chairman of the board of directors (supervisory board) of the company or
a person authorized by a decision of the board of directors (supervisory
council) of the society.




2. As sole executive
body of the society can only act individual, with the exception of
the case provided for in Article 42 of this Federal Law.




3. Sole executive body of the company:




1) without a power of attorney, acts on behalf of the company, including representing its interests and making transactions;




2) issues powers of attorney for the right of representation on behalf of the company, including powers of attorney with the right of substitution;




3) issues orders on
appointment of company employees to positions, their transfer and
dismissal, applies incentive measures and imposes disciplinary
collections;




4) carries out other
powers not granted herein Federal law or charter
company to the competence of the general meeting of company participants, council
directors (supervisory board) of the company and collegial
executive body of the company.




4. Procedure for the activities of a sole proprietor
executive body of the company and its decision-making is established
charter of the company, internal documents society, as well as by agreement,
concluded between the company and the person performing the functions of its
sole executive body.


When concluding an employment contract, the standard rules apply - Art. 67. TC - a standard employment contract, or a fixed-term one - for the term of office of the CEO.( Article 59 - with managers, deputy managers and chief accountants
organizations regardless of their organizational and legal forms and forms
property;)

) Do I need to pay the director’s salary and contributions to funds? (if I have to pay, what should I do with late payments?)

if he took office in January, then you need to... with a salary everything is simple - it must be paid... with funds it’s more complicated - there is constant reporting... you need to think about it... nothing can be done about it in hindsight... especially if it’s already in his name opened a bank account

2) Is it necessary to conclude an employment contract with the director and from what date?

of course it is necessary, the date is from the day he took office - you have this date indicated


as an option - first part-time work - for 11 days, then permanent work in a new place - BUT such an entry about part-time work should have been made at the old place of work... so maybe you need to think about more options... or about how to make such an entry (registration is the work book is now done at the request of the employee)


in principle, for now the problem is only with deductions to funds, maybe, I think my colleagues will complement me

If we are talking about a situation where you are the founder and you are the general director, then you do not need to conclude an employment contract (you cannot conclude one with yourself). signing up for work is also not critical... main question remains the payment of contributions to the funds.


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Hello. An employment contract is needed. In your decision on creation, a director was elected. From the moment of registration, a part-time employment contract must be signed with him. In this case, wages can be tied to profit or depend on working hours. Accordingly, fill out an order for yourself to take up a part-time position and an order to grant yourself unpaid leave until January 31, 2015. Then you enter into an agreement with yourself at your main place of work (the previous agreement is either terminated due to dismissal or an additional agreement is made). Accordingly, you begin to report yourself and pay yourself a salary in proportion to the time worked, or again go on unpaid leave until the company actually earns money.

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Lawyer, Volgograd

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continuation of the answer also on the basis of Letter of the Federal Social Insurance Fund of the Russian Federation dated December 21, 2009 N 02-09/07-2598P<О налогообложении выплат в пользу единственного учредителя и руководителя компании>

The specifics of regulating the work of the head of an organization are determined by Chapter 43 of the Labor Code of the Russian Federation (hereinafter referred to as the Code). Moreover, in accordance with Article 273 of the Code, the provisions of Chapter 43 of the Code do not apply to heads of organizations who are their sole participant (founder), member of the organization and owner of its property. However, the Code does not contain rules prohibiting the use general provisions Code to labor relations when the employee and the employer are the same person.T Thus, if the relationship between the organization and its leader, who is the only participant (founder), member of this organization and the owner of its property, is formalized by an employment contract, then the specified manager, based on the above and the prevailing judicial practice, is one of the persons subject to compulsory social insurance in case of temporary disability and in connection with maternity, and, accordingly, has the right to provide benefits for temporary disability and in connection with maternity in the manner and under the conditions established by the legislation of the Russian Federation.

That is, based on this, you can enter into an agreement with sole director and make tax deductions, make entries in the work book, calculate salaries, or not enter into an employment contract and not perform all these actions!

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you cannot make it with yourself

Balashov Vladimir

there are two parties here: the Employee represented by Ivan Ivanovich Ivanov and the Employer represented by the only participant Ivan Ivanovich Ivanov. By analogy, for example, directors of enterprises provide loans to themselves, where one person signs for both parties. Although an employment contract is not a civil contract in the classical sense and the analogy may not be the most successful, it is given as an example.

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Lawyer, Elektrostal

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Ilya, hello!

if, according to the charter, the term of office of the individual executive is determined by a specific period (for example, 3 or 5 years), then, guided by 273 of the Labor Code of the Russian Federation, you may not enter into an employment contract with yourself, because

The provisions of this chapter apply to heads of organizations regardless of their organizational and legal forms and forms of ownership, except in cases where:

the head of the organization is the only participant (founder) , a member of the organization, the owner of its property;

Art. 273, “Labor Code of the Russian Federation” dated December 30, 2001 N 197-FZ (as amended on December 31, 2014)
(Consultant Plus)

Article 275 of the same chapter of the Labor Code only mentions the specifics of concluding a fixed-term employment contract with an individual employer

Article 275. Conclusion of an employment contract with the head of the organization

In the case when, in accordance with part two of Article 59 of this Code, with the head of the organization is urgent employment contract, the validity period of this employment contract is determined
constituent documents of the organization or agreement of the parties.

Art. 275, “Labor Code of the Russian Federation” dated December 30, 2001 N 197-FZ (as amended on December 31, 2014)
(Consultant Plus)

therefore, if, according to the Charter, the term of office of the sole executive officer is unlimited, you must, guided by the norms of labor law, enter into an employment contract for an indefinite period.

1) Do I need to pay the director’s salary and contributions to funds? (

send him on leave without pay

3) How to register an employment record?

a record of part-time work is made if the employee requests it. you can do it when you quit your old job.

At the request of the employee, information about part-time work is entered into the work book at the place of main work on the basis of a document confirming part-time work.

Art. 66, “Labor Code of the Russian Federation” dated December 30, 2001 N 197-FZ (as amended on December 31, 2014)
(Consultant Plus)




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Lawyer, Stavropol

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Hello, Ilya!

1) Do I need to pay the director’s salary and contributions to funds? (if I have to pay, what should I do with late payments?)

You need to pay the director's salary, otherwise you may fall under the sanction of Article 5.27 of the Code of Administrative Offenses of the Russian Federation. The fine is not small.

2) Is it necessary to conclude an employment contract with the director and from what date?

The employment contract is concluded with the sole founder. Its conclusion is mandatory if you are more than one person as the director and founder. The employment contract is concluded on the date specified in the decision of the sole founder.

4) If everything is not in order with the dates of taking office, how can I change them correctly?

You simply redo the documents if they were not sent anywhere. You cannot change the decision, since it was sent to the tax office for inclusion in the Unified State Register of Legal Entities.

Resolution of the Ministry of Labor of the Russian Federation dated October 10, 2003 N 69 “On approval of the Instructions for filling out work books”


3.1. In column 3 of the “Work Information” section of the work book, the full name of the organization is indicated as a heading, as well as the abbreviated name of the organization (if any).

Under this heading in column 1 the serial number of the entry being made is indicated, in column 2 the date of employment is indicated.

In column 3, an entry is made about acceptance or appointment to a structural unit of the organization, indicating its specific name (if the condition of working in a specific structural unit is included in the employment contract as an essential one), the name of the position (job), specialty, profession indicating qualifications, and Column 4 contains the date and number of the order (instruction) or other decision of the employer, according to which the employee was hired.

Records about the name of a position (work), specialty, profession indicating qualifications are made, as a rule, in accordance with staffing table organizations.


At the request of the employee, information about part-time work is recorded in the work book at the place of main work on the basis of a document confirming part-time work.

In column 1 of the “Work Information” section of the work book, the serial number of the entry is entered, in column 2 the date of employment as a part-time worker is indicated, in column 3 an entry is made about acceptance or appointment as a part-time worker in a structural unit of the organization, indicating its specific name ( if the condition of working in a specific structural unit is included in the employment contract as an essential one), the name of the position, specialty, profession indicating qualifications, column 4 indicates the name of the document on the basis of which the entry was made, with reference to its date and number. A record of dismissal from this job is made in the same manner.


Good luck!

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  Lawyer, Yaroslavl

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  Ilya, in addition to the legislative approach, a purely practical one (following from experience) can also be applied here.

  From experience I can say the following:

  1. There will definitely not be any on-site inspections for you in the first three years of the organization’s existence (only if you are not involved in completely outright financial crime, such as regular multi-million dollar cash-outs)

  2. Until April 2015 (or before the real start of activity, and this can be used to calculate the appearance of your taxable income) you don't have to pay anything, but reporting with zero indicators is mandatory! Because Failure to submit reports on time is an independent violation of the law (even if the reports are zero) and you will be fined.

  There is a universal phrase that used to be written on reports to funds directly by hand: “No activity was carried out, no salaries were accrued.” Now much is already in in electronic format for rent, so ask your accountant if this needs to be attributed somewhere now.

  I can explain this point in more detail - neither the tax office nor the Funds see your account directly. They see it only when they conduct a “biased inspection” (carried out in certain cases and in relation to organizations that already confirm that they are operating) or an on-site inspection. That is, as long as you provide them with data that you have no activity, they will not move anywhere at all and will not check anything. Because There are thousands of such “dead” organizations that were created and never started working. There is nothing to take from them, because... they are empty, so no one is moving anywhere.

  Whatever is already overdue, hand it in anyway. You will receive a late fee, but you will be able to submit subsequent reports on time and avoid fines.
  

  3. The order to take office that you signed will remain only in the bank. For internal accounting, at the moment you start your activities, I recommend issuing another Order - on taking office in connection with the start of the organization’s activities. Write down the data of this order in the work book as the basis for hiring. And it is from this date that you make a record.

  It is practically illegal to record earlier dates, because... Pension and other funds and the Tax Service consider a person to be working from the moment he receives a salary and all deductions are paid for him. And if you don’t have deductions, then the funds won’t recognize you as working yet. And the length of service is accrued precisely on the basis of payments received to the Pension Fund...

  Don’t pay yourself a salary yet either. Nobody pays a salary for a “zero” organization that does not carry out activities) This is a common everyday practice today.

  I’ll say more - if you pay a salary, but show the organization’s income as zero, then you will only attract increased attention to yourself)) And questions like “how does he work there if the organization has no revenue... Maybe he’s hiding the revenue?”))

  4. It is better to conclude an employment contract with yourself. From the date when you make an entry in your labor record. You shouldn’t think that everyone reads the law. And you will be tormented by referring to the Labor Code of the Russian Federation that it is not necessary to conclude it. To the same bank employees, for example, if you want to take out a loan.

  5. After three years, it’s best to “throw away” the organization altogether. Those. just sell it... Nowadays you can find a lot of such services in every major city.

  It’s better not to write down the property for this organization (I mean large). Keep it on another clean white OOO from which you can simply rent it.

  From the date of taking office. That's what. there will be an overlay for a certain period of time is not of fundamental importance. Moreover, you can take a vacation for this period (as I wrote above).

  4) If everything is not in order with the dates of taking office, how can I change them correctly?

  There is no need to change anything.

  I would also add, although there is no question about this, that for 2014 all reports, the so-called “zero” ones, must be submitted. If you haven’t taken it, the Social Insurance Fund and Pension Fund are already late, you’ll have to take it and pay a fine, but you still have time to get to the tax office

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