What is the entry in the work book of the individual entrepreneur? Filling out a work book by an individual entrepreneur (sample)

Many entrepreneurs are tormented by the question of whether an individual entrepreneur should make an entry in the work book for himself. Do not forget that this document in Russia is the main document confirming length of service as an employee. The book is issued regardless of who the citizen works for. Therefore, everything is clear with the employees, but many people still have questions about the entrepreneur himself. It is important to thoroughly understand this topic.

Does the individual entrepreneur keep a work book for himself?

The Code establishes that entrepreneurs can be full-fledged employers. Based on this, it can be assumed that the individual entrepreneur should make an entry in his work book. In reality the situation is much more complicated.

It is on the basis of the above code that the status of individual entrepreneur is established, which is assigned to him when conducting labor relations. This legislative act contains information that an entrepreneur cannot act as an employee. This status is acquired exclusively by a citizen who works for an individual entrepreneur. To avoid liability, the employee must be provided with a package of relevant documents.

When trying to find an answer to the question posed in the title, it is important to take into account two facts established by law:

1. An individual entrepreneur is required to issue work books for employees working for him.
2. An entrepreneur cannot be considered an employee in the sense that the law defines this concept.

Based on the above judgments, which directly follow from the Labor Code of the Russian Federation, we can draw an unambiguous conclusion. An entrepreneur should not make entries in his own work book. The legislation does not provide for such a right or obligation.

Entries are made exclusively in accordance with the agreement concluded between the entrepreneur and the employee hired for the position. At the same time, an individual entrepreneur cannot sign such an agreement with himself. It turns out that an entrepreneur does not have the right to issue a book for himself.

Many people do not understand: since the book is the main document about labor activity, how is experience taken into account in its absence? The answer to this question is given by the pension legislation of the Russian Federation.

It is clearly established here that the period during which a citizen is engaged in entrepreneurial activity is taken into account when calculating length of service. It turns out that for an individual entrepreneur, the document that confirms the length of service becomes a certificate issued at state registration.

The issue of calculating the length of service is primarily of concern to those who are thinking about pensions in the Russian Federation. An entrepreneur has the right to payments from the state upon reaching the appropriate age. However, there is one BUT - in order to receive a pension, an individual entrepreneur must first accumulate it.

For this purpose, you will have to make the following deductions:

1. Fixed insurance premiums into a pension fund for yourself. The amount of such payments must be determined annually. Legally established value fixed contributions changes periodically.
2. You will also have to make contributions to the Russian pension fund for each employee of the entrepreneur. In this case, the amount of contributions is determined by the amount of payment for work and bonuses.

An individual entrepreneur must remember that he has the right to refuse to pay fixed amounts to himself. However, after this he will not be able to claim a pension.

Few people become individual entrepreneurs immediately upon reaching working age. Most Russians first get hired by some kind of hiring company. Naturally, during the employment process, the employer makes a corresponding entry in the work book. Subsequently, this citizen can become an entrepreneur. At this point, the problem arises of how the length of service will be calculated. In practice, the opposite situation also happens - an individual entrepreneur decides to stop running his business and get a hired job. Work experience in both situations described is confirmed by two documents - a work book and a certificate of registration as an entrepreneur.

When an individual entrepreneur reaches age, he should go to the Pension Fund to obtain a certificate confirming that he has made contributions established by law.

This document will also reflect the citizen’s experience as an entrepreneur. In accordance with the certificate, together with the book, the total duration of the period of activity is calculated.

The law provides for the obligation of an entrepreneur to draw up work books for his employees employed by him. The only condition under which there is no need to register is if you are hired for a temporary job.

When hiring an employee to an individual entrepreneur for a job that is the main one, the new employee needs to make an entry. The law allows this to be done not immediately, but five days after taking office.

It is important to strictly follow the procedure for filling out the work book.

The main rules are the following:

1. The employer's name must be indicated in full. That is why it is not allowed to reduce the legal form to an abbreviation. That is, you should write in full - individual entrepreneur.
2. If employment is carried out for the first time, the new employer is required to keep a work book. The employee must purchase the form independently at his own expense or agree to have its cost deducted from his salary. When applying for a new work book, it is important to fill it out correctly title page. Here the employee’s details are indicated based on a passport or other identity document. Information about education is indicated in accordance with the diploma.
3. The entries are used exclusively Arabic numerals to indicate dates.
4. When dismissing, in addition to the reason, it is necessary to indicate a link to the article of the Labor Code.
5. Each entry must have a corresponding sequence number.
6. The name of the position for which the employee is hired must be indicated. This is done in accordance with staffing table. If a transfer is made to another position, this is also reflected in the document in question.

An entrepreneur must follow all the rules for filling out a work book. We place emphasis on the fact that violation of legal norms entails punishment in accordance with Russian legislation.

An entrepreneur must know how to correctly make an entry in a work book.

At the same time, it is important to follow the rules that are common to everyone, but also to know some features:

An entrepreneur should also know that they do not make entries in the work book about disciplinary sanctions. The only exception is dismissal for reasons other than at will, but due to serious misconduct. Information about the reason for termination of the contract and information about awards must be reflected in the work book.

An entrepreneur may be faced with a situation where an employee refuses to provide his own work record book, which he previously kept. Refusal to register an employment record in such a situation may result in a fine. At the same time, issuing a new work book would be illegal.

An entrepreneur in such a situation must draw up an appropriate act. It is important to attract two witnesses who agree to confirm in writing that the entrepreneur is right. The act should indicate that the employee refused to provide a work book. If the employee gives a reason, it should also be reflected in the document being drawn up. In cases where an employee refused to provide a work book without indicating any reason, this is also indicated in the act.

It is important to strictly observe all the specifics of making employment records. If an entrepreneur does not comply with the law, he faces liability. At a minimum you will have to pay fines.

An entrepreneur should not make an entry in his own work book. The length of service is determined on the basis of the registration certificate. At the same time, he is obliged to draw up this document for employees employed by individual entrepreneurs. It is important to follow a number of rules for filling out a work book. If you violate the law, an entrepreneur may face serious liability.

According to the Labor Code of the Russian Federation, entrepreneurs, as employers, are obliged to document relations with employees. After the start own business many require a sample of filling out an individual entrepreneur’s work book in order to correctly reflect information about hired employees. In case of violation of regulatory rules, violators face administrative punishment under Art. 5.27 Code of Administrative Offenses of the Russian Federation.

Responsibility of the individual entrepreneur to fill out the work book

According to Art. 66 of the Labor Code of the Russian Federation, the employer creates a work record and an insert for it for each employee who works for him for more than 5 days. The law requires written employment agreements and contracts.

An individual entrepreneur enters information about hiring and dismissal into employee documents. This is stipulated, among other things, in the rules approved by government decree No. 225 dated April 16, 2003 and instructions approved by Ministry of Labor decree No. 69 dated October 10, 2003, where the legislator provides samples of work books and the procedure for registering personnel.

Do I need to fill out a work book for myself as an individual entrepreneur?

A businessman does not fill out an individual entrepreneur’s work book for himself, since the document is not intended to record information about maintaining commercial activities. The OGRNIP certificate allows you to verify the fact of employment.

An entrepreneur's work experience is taken into account based on contributions to the Pension Fund. The beginning and end of commercial activity correspond to the date of registration and deregistration with the Federal Tax Service of the Russian Federation. To confirm the length of service, individuals receive from the Pension Fund a certificate about the period of payments made during their stay as an entrepreneur.

How an individual entrepreneur fill out a work report for an employee

For each citizen hired for the main job under a contract, a work book is filled out. IP, e If an employee comes to work for the first time, draws up a document and makes the first entry within 7 days from the date of admission. No appointments are made for part-time workers.

Maintaining labor entrepreneur does it independently or hires a personnel specialist for these purposes. To correctly reflect the information in the document, you will need:

• Color-fast pen with blue, black or purple ink.
• Entrepreneur's stamp (if available).
• The order of acceptance to work.

A sample of filling out a work book, including an individual entrepreneur, can be found here.

On the double page, the work record contains 4 columns: serial number, date of completion, information entered about the employee, name of the document that served as the basis for making the entry.

What entries can be made?

The book contains information about the citizen’s full name, date of birth, education, profession, and specialty. The data is entered in accordance with the passport and educational documents.

The employer notes information about hiring, work performed, transfers, awards, and termination of the contract. Information about penalties imposed is indicated only if they served as a reason for dismissal.

When a new employee appears, it is necessary to reflect the entry number in order, the date of admission, position and the basis for the start of the employment relationship (order, instruction). When terminating a contract, the individual entrepreneur indicates in the document the date, reason and basis for dismissal with the wording from the Labor Code of the Russian Federation - by agreement of the parties, at his own request, etc. The details of the order and the signature of the employee must be recorded.

Rules for filling out a labor form

All information is entered into the document without abbreviations, within the appropriate sections. The employer familiarizes the employee with each entry made against signature. Entries from the work record are repeated in the personal card.

If errors are detected in the document, corrections are made:

• By the employer who allowed them.
• By the new employer on the basis of an official document issued by the person who made the inaccuracy.

You can change erroneous entries by declaring them invalid (literally, with the phrase “consider the entry invalid,” without forgetting the signature of the person in charge) and indicating the correct data.

Surely, every conscious person in our country working in an organization has thought about starting their own business. Of course, in addition to a profitable business plan, you need to take into account a number of necessary nuances.

These include, for example, registration of individual entrepreneurs in accordance with the law, search for employees and, in fact, their official registration and registration of your own.

After all, no matter what, every individual entrepreneur wants to hope that if his business fails soon, the state will provide him with at least some assistance in the form of a mandatory pension.

We will talk about how exactly the work activity of an individual entrepreneur, as well as his employees, is formalized in our article.

Does an individual entrepreneur need a work book?

Do you need a book yourself? individual entrepreneur? Surely every citizen who has already opened an individual entrepreneur in his name asks himself this question.

And indeed, will such activity be considered work experience and will pension contributions be paid for it? All these questions have been on the minds of private entrepreneurs for a long time, but only very recently the legislator explained how things actually stand with the registration of work books.

Entrepreneurs may have work records. Perhaps it remained with the current individual entrepreneur from his previous place of work. Perhaps you did not have a work permit, then you should know that registering as an individual entrepreneur does not incline you to acquire one. There's simply no need to do this.

Rules for filling out the TC

An individual entrepreneur does not fill out his work book. If he had it before opening the individual entrepreneur, he also does not need to fill it out.

We will answer the question why in the following paragraphs of the article.

But if an individual entrepreneur officially hires an employee, and even without a work book, then it is necessary to study a number of points.

For example, in order to register, an employee does not have to buy a work book. This is done by the employer, that is, an individual entrepreneur. You should also remember that you can agree with the employee and divide its cost equally, but the employer does not have the right to force the employee to purchase or deduct the cost of the work book from the employee’s salary.

On the main spread of the book, the employer fills out information that, as a rule, concerns the employee’s first, last and patronymic names, his date of birth, and place of residence. Information about his education and specialization is also indicated.

Only after all the data has been entered in legible handwriting and carefully checked, the employer’s stamp and signature are affixed.

How to correctly enter an entry for employment with an individual entrepreneur?

1. After the first one is completed Title page, you need to start entering information into the main form of the work book.
2. To do this, you must first fill in the main columns. In the first left column we write the record number, as a rule, it is number one.
3. Next, we need to put the date the entry was made in the work book in the next column.
4. In the third compartment of the form we write information about the work. That is, we write about the name of the position for which the employee was hired, and most importantly, where exactly. The entry should look something like this: “IP Ivanova. Hired to the position of sales consultant.”
5. The next column should be filled in with information about the article of the labor code in accordance with which the employee was hired for the position.
6. Next, the entry is certified by the seal and signature of the employer. This completes the filling.

An example of an entry in a work book about employment with an individual entrepreneur:

Can a private entrepreneur make an entry in the Labor Code for himself?

An individual entrepreneur himself may have a work book, but he cannot make an entry in it that he is engaged in business, unlike the manager or founder of an LLC, he cannot. Only labor activity can be entered into the lines of the book, but the activity of an individual entrepreneur is considered entrepreneurial and is not included in labor activity for objective reasons.

Why can’t an individual entrepreneur do anything with his work book?

An individual entrepreneur pays taxes for engaging in his business activities. The tax office also provides information to the pension fund about taxes paid.

If an individual entrepreneur is a conscientious taxpayer, then he can easily receive pension benefits in the future for all years of pension provision.

Also, only the employer has the right to make any blots or notes in the work book. Therefore, the employer cannot write to himself in the labor report that he is engaged in entrepreneurial rather than labor activity.

How is work experience calculated for an individual entrepreneur when assigning a pension?

As for the individual entrepreneur himself, his length of service will be included in the labor record only if he has paid the appropriate taxes, both to the pension and insurance fund, for his many-year activities.

Only the fact of document verification, and tax office and the pension fund conclude that the employer’s work experience is included in the rest of the accumulated work experience, if any.

Conclusion

The issue of entering information about the creation of an individual entrepreneur into the employer’s work book is closed. You don't need to enter anything. This tells you how Labor Code and many years of practice.

But the employer needs to know some of the nuances of the job in order to correctly enter information into employees’ work books.

An individual entrepreneur is a full-fledged economic entity, leading economic activity for the purpose of making a profit. Besides independent work, Individual entrepreneurs have the right to attract hired employees. Are there any differences in the procedure for registering employees, and is it necessary to record an individual entrepreneur’s entry in the work book for himself?

Registration of labor relations between entrepreneur and employees

The Labor Code provides that individual entrepreneurs can act as employers. Business expansion requires the involvement of additional work force. Hiring employees is a common practice.

Considering that the responsibilities of an entrepreneur as an employer are practically no different from the actions of legal entities, individual entrepreneurs must be prepared for some material expenses in connection with this fact. In addition to the payment of wages, it is a mandatory condition to transfer insurance contributions for employees during off-budget funds, tax withholding.

In order to calculate insurance premiums from calculated wages, you will need to obtain registration numbers from the Social Insurance Fund. Previously, an entrepreneur needed to have 2 registration numbers in the Pension Fund: for himself personally and for employees. Due to the fact that the administration of pension payments began to be carried out by tax services in 2017, such a need has disappeared. One registration number received by the entrepreneur at the beginning of his activity is sufficient.

Working for an individual entrepreneur using a work book

Hiring of employees by an individual entrepreneur is carried out according to general rules. An individual entrepreneur has the same rights and obligations as legal entities. Entrepreneurs can establish a probationary period and require employees to perform their functions in accordance with the employment contract.

The list of documents that should be requested from employees when registering an employment relationship is as follows:

• Russian passport or other identification document;
• SNILS number;
• medical record (if there are legal requirements);
• military ID;
• employment history.

Is it mandatory to work for an individual entrepreneur with a work book? Yes, the provisions of the Labor Code of the Russian Federation require making appropriate records of employment if the employee worked for more than 5 days.

How to record the fact of hiring an employee in the work book of an individual entrepreneur? Here you should also be guided by the rules on work books established by Decree of the Government of the Russian Federation of April 16, 2003 No. 225. The entrepreneur will need to indicate:

• employer's name;
• date of transaction;
• document details - grounds;
• the position held by the employee.

Upon initial employment of an employee, the entrepreneur is required to independently create a work book.

It should be remembered that regardless of whether a work book is needed or the employee works part-time, there is a need to draw up an employment contract.

Does an entrepreneur need to register himself personally as a labor

If there are hired workers, it is required to formalize labor relations in accordance with all the rules of the Labor Code of the Russian Federation. But if the activity is carried out independently, does the individual entrepreneur need to make an entry in the work book for himself?

This possibility is not provided for by law. An entrepreneur may have the status of an employer, but it will not be possible to formalize a unilateral employment relationship.

Nevertheless, the length of service of an individual entrepreneur is counted on a general basis, including for future pension provision. The document confirming the fact of work is a certificate of state registration.

Let’s open the document adopted by the Decree of the Government of the Russian Federation in 2003, which is called “Rules for maintaining and storing work books, producing work book forms and providing them to employers.”

Document fragment.

Section "Basic provisions"

2. The work book is the main document about work activity and work experience employee.

3. Employer (except for employers - individuals who are not individual entrepreneurs) keeps work records per employee who worked for him for more than five days, if the work is for of this employer is the main one for the employee.

So, An entry in the work book is made:

1. only about work activity;
2. only by the employer in relation to the employee;

Is entrepreneurial activity a labor activity? What exactly is entrepreneurial activity? Let us turn to the Civil Code of the Russian Federation (part one):

Document fragment

«… Civil legislation regulates relations between persons engaged in entrepreneurial activity or with their participation, based on the fact that entrepreneurial activity is independent activity carried out at your own risk b aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in established by law okay..."

So, entrepreneurship is a relationship regulated by civil law. These relations are not labor relations in the legal sense. This is the activity of a self-employed person. IP with himself in labor relations is not a member.

Conclusion:

An entrepreneur does not have the right to keep a work book for himself. Employment contract cannot conclude with himself. Orders by personnel also does not formalize it in relation to himself, wages does not accrue to itself. Why? Because the entrepreneur does not have an employment relationship with himself, and the norms of labor legislation do not apply to him.

But this is how they work on individual entrepreneurs’ employees! From the moment the first employee is hired, the entrepreneur becomes an employer. And this is where the fun begins - all labor law norms come into force.