Entrepreneur's work record. IP - an entry in the work book for yourself

Every citizen engaged in the implementation of work must have a work book. labor activity. In this regard, the question arises: can an individual entrepreneur make an entry in work book to myself?

The maintenance of work books by entrepreneurs has some peculiarities. Let's look at them:

• the entrepreneur must buy work books for his employees himself, but has the right to ask for reimbursement of expenses;
• the entrepreneur may not issue orders stating that he has hired a citizen;
• the entrepreneur hires an employee for a certain position at his own discretion, and also sets his salary.

Record to yourself

Each officially employed employee must be properly registered with the organization and have a work book. But what about individual entrepreneurs? After all, they are their own employers.

There are no clear provisions in labor legislation about whether it is possible to issue a work book for yourself. An entrepreneur does not need to get a book for himself. This is due to the fact that:

• no one will check it;
• The legislation does not provide for this, which means that, as a general rule, it is illegal.

It is worth noting that the Pension Fund and the tax service themselves count the payments made by the entrepreneur, and also independently calculate his work experience. If an entrepreneur is an honest tax payer, he need not worry about his length of service and future pension.

Registration of a book for an employee when working for an individual entrepreneur

Working for an individual entrepreneur using a work book involves official employment and making entries about work in this book. Let's look at the order in which entrepreneurs should fill out books.

Title page

It contains all personal information about the employee. It is very important that this sheet is filled out correctly, since if filled out incorrectly, the entire book will be invalid. The filling procedure is as follows:

• The full name of the employee being hired is indicated;
• then the citizen’s date of birth;
• then the degree of education and specialization is indicated in accordance with the education document;
• after this, the employee and employer affix their signatures.

Employment records

There is a whole section for entering this information. It is filled in in the following order:

1. In the first column put the record number in order.
2. In the second - the date, in the third - the month, in the fourth - the year the employee was hired.
3. The fifth column indicates the place of work (for example, individual entrepreneur R.S. Nikolaev), as well as the position of the employee.
4. In the last column write the number and date of the employment contract.

Responsibility of the entrepreneur for violations committed

Entrepreneurs, as well as legal entities, must act in accordance with all rules for maintaining, storing and recording labor books. If these rules are not followed, you will be held accountable.

It ranges from one to five thousand rubles, or a ban on carrying out one’s activities for up to ninety days. In some cases, according to a court decision, the entrepreneur will have to compensate the damage caused to the employee.

Ninety days for business is quite for a long time, which can greatly affect the conduct of business. In this regard, entrepreneurs should not violate the rules established by law.

Individual entrepreneurs, like other employers, conduct personnel records, including filling out employee work books. Let's look at the specifics for individual entrepreneurs and provide a sample entry in this document.

Hiring individual entrepreneurs

The generally accepted procedure for registering employees of all organizations, including individual entrepreneurs, is established by Art. 68 Labor Code of the Russian Federation:

• first, the employee and the employer enter into an employment contract;
• then, on its basis and in accordance with the conditions stipulated there, an order for employment is issued;
• the order (instruction) must be announced to the hired employee against signature within 3 days;
• before signing employment contract(hereinafter referred to as TD), the employee must be familiarized with the collective agreement accepted in the organization and local regulations in the field of labor relations ( current regulations on wages and bonuses, internal labor regulations, shift schedules, etc.).

Other standards regulate the remaining mandatory stages of employment, in particular, making an entry about employment in the employee’s work book, filling out a T-2 card, etc.

The work of employees of individuals (including individual entrepreneurs) is discussed in Chapter. 48 Labor Code of the Russian Federation.

It does not establish any exceptions from the general procedure for hiring and its registration.

Personnel records for individual entrepreneurs

For workers, the absence of employer seals in their work documents is also undesirable - it will certainly lead to problems.

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.

About how exactly it is registered in labor activity individual entrepreneur, as well as its employees, we will describe in our article.

Does an individual entrepreneur need a work book?

Is the book necessary for the individual entrepreneur himself? 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 force the employee to purchase or deduct the cost of the work book from wages employee, the employer does not have the right.

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 after checking the documents, both the tax office and the pension fund make a conclusion about the inclusion length of service employer to the rest of the accumulated 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. Both the Labor Code and many years of practice tell you this.

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

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Consideration of the issue of entry in the work book in relation to an individual entrepreneur has two main aspects. The first aspect is how an individual entrepreneur makes an entry in his work book for himself. The second concerns situations when an individual entrepreneur makes entries in the work books of employees. We note that neither one nor the other aspect is clearly regulated by law. Therefore, these issues require additional clarification.

Employment history

In the work book of each employee of the organization and individual entrepreneur, information about his work activity and length of service is recorded. Such information is strictly regulated on the basis of the Labor Code of the Russian Federation and by-laws.

The form and procedure for compiling work books are approved in two regulatory legal acts:

• Rules of April 16, 2003 N 225 (hereinafter referred to as the Rules);
• Instructions No. 69 dated October 10, 2003 (hereinafter referred to as the Instructions).

Let us note that none of them contains special rules or any specific features in relation to individual entrepreneurs. However, such features still exist.

Do I need a work book for an individual entrepreneur?

The Labor Code of the Russian Federation indicates three types of employers, one of which is individuals registered as individual entrepreneurs. Thus, the status of individual entrepreneurs in labor relations directly follows from the norms of labor legislation: an individual entrepreneur is not an employee, but an employer. An employee is a person who has entered into labor relations with the employer (Article 20 of the Labor Code of the Russian Federation).

The obvious fact is that an entrepreneur cannot enter into labor relations with himself. Consequently, an entrepreneur is not an employee in the sense given to this concept by Article 20 of the Labor Code of the Russian Federation.

Based on Article 66 of the Labor Code of the Russian Federation, employers are required to maintain work books for employees.

Thus, we come to the conclusion that an individual entrepreneur does not keep a work book for himself, because The legislation does not provide for such a possibility for him.

The question of how and where exactly the activities of an individual entrepreneur should be recorded (if not in the work book) to calculate length of service is regulated by legislation in the field of pensions. The insurance period includes the activities of individual entrepreneurs, therefore, the main confirmation of the fact of labor activity and the corresponding length of service for an individual entrepreneur is a certificate of state registration entrepreneur status with the tax authority.

Working for an individual entrepreneur using a work book

Individual entrepreneurs in the cases specified in Article 66 of the Labor Code of the Russian Federation. are required to maintain work books for their employees.

The legislation (in particular the Rules and Instructions) does not take into account some aspects of the status of an entrepreneur in relation to the issue under consideration.

For example, based on clause 3.1 of the Instructions, the work book must reflect the full and abbreviated name of the organization.

IN in this case this paragraph should be interpreted not in relation to the organization as legal entity, and in relation to the employer, i.e. individual entrepreneur.

Taking this into account, the entry should be made in accordance with the certificate of registration as an individual entrepreneur.

Last name, first name and patronymic (if any) must be indicated in full, without abbreviations.

In addition, it should be taken into account that having a seal is not a mandatory requirement for employers. Meanwhile, the Rules and Instructions in some cases require its inclusion on the pages of the work book. An individual entrepreneur who does not have such details has the right to certify the relevant records with his signature.

Also read:

Is an entry made in the work book for oneself?

The legislation of the Russian Federation considers a work book (LC) as main document, which is the basis for confirming the employee’s length of service. Individual entrepreneurs (IP) have the right to issue work books from the beginning of 2006. However, entrepreneurs were introduced to the procedure for filling out such documentation relatively recently. With the maintenance of work books by individual entrepreneurs in this moment can be found in full in the legislative documentation.

Is it possible to make an entry in the work book of an individual entrepreneur for himself?

Individual entrepreneurs were required to make entries in the Labor Code from March 1, 2008. 132 The Government Decree fully regulates this process. In it you can find all the subtleties regarding how to handle employee books.

The answer to this question is quite simple. An individual entrepreneur cannot make entries in his employment record because he is not able to enter into an employment relationship with himself. It is a different matter for hired employees, for whom labor management is the responsibility of the entrepreneur. If a person applying for a job does not have a book, the employer must buy one. With the consent of the employee, the cost of the sample will be deducted from his first pay.

Registration and maintenance of technical documentation occurs in the same way as in ordinary organizations. If the employee’s main place of work is an individual entrepreneur, then the mark will be made no earlier than 5 days after the person starts work. When this is a part-time job, the main employer will make the appropriate mark on the basis of a confirmation document confirming employment with the individual entrepreneur. The rules used for part-time work, and not for individual entrepreneurs, will apply here.

Registration of a Labor Code for an employee who has never previously worked is carried out entirely at his own expense. Either he gives the money to the cashier or a deduction from the salary occurs with his approval. The second scenario is most often used.

Keeping documentation of individual entrepreneurs should not differ from generally accepted standards. No one has canceled the establishment of personal cards for employees and the issuance of an order according to which a person is hired for a position. There are standard forms of documentation that should be followed.

Let's specify why it can't

• An individual entrepreneur is not an “employer” for himself.
• The activities of an individual entrepreneur are not considered “work”.

Decor

The entry in the Labor Code is made in its entirety, without any abbreviations, thus, “IP Potemkin A.S.” - error. Example of a correct entry: “Individual entrepreneur Potemkin Alexander Sergeevich.”

An entry in the Labor Code can only be made if there is an employment contract, since it is the basis for the beginning of the labor relationship (and then the order to enroll).

It is not difficult to understand that the individual entrepreneur does not enter into an agreement with himself, since he does not have sufficient grounds for this. Registration in the TC is also not possible. No payment is made. There is a banal explanation for this - when a person registers as an individual entrepreneur, such actions are regarded as entrepreneurship, not work.

Is the period of being an individual entrepreneur taken into account when calculating pensions? There is a clause in the Pension legislation according to which entrepreneurship is taken into account when calculating the total length of service, confirmed by the registration certificate of an individual entrepreneur. To calculate a pension, the Labor Code must be properly completed so that calculations of the employee’s total length of service can be made.

According to the Federal Law on Pension Insurance, individual entrepreneurs have the right to receive an old-age pension, but it must first be accumulated.

When an individual has registered as an individual entrepreneur, he begins to make mandatory insurance contributions:

• General (fixed) contributions, the amounts of which are the same, but may increase or decrease depending on the current legislation that is being amended.
• Pension contributions for each of the hired employees depending on their salary and bonuses.

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To qualify for a pension, contributions must be fixed. When an individual entrepreneur ceases his activities, the Pension Fund will issue him a certificate confirming his length of service during his tenure as an entrepreneur. This certificate then it will be necessary to present it together with the Labor Code to calculate the total length of service.

Documents confirming the status of individual entrepreneur

1. Certificate of registration as an individual entrepreneur.
2. Notification of registration with the Pension Fund as an insured.
3. Any documents that can confirm insurance deductions.

It is almost impossible to do anything without error. No one is immune from this. At a certain period of time, it may turn out that the entry once made by the individual entrepreneur was made incorrectly. This cannot be ignored; amendments must be made. Try it, find an employer, and ask him to make changes.

If the individual entrepreneur ceased to exist or went to another place to conduct business (well, you can’t find it in the same place), then corrections are made by the enterprise that found the defect. To do this, you should obtain the appropriate document from the inattentive individual entrepreneur.

If such a document is available, any adjustments will be made, be it a change of name or other data. Again, any information entered requires confirmation, so you should provide a passport, a document confirming the conclusion of a marriage or its dissolution, a birth certificate, since the Labor Code will make reference to the number and date of the founding document.

A new entry is made after crossing out the previous one with one straight line. Data from the supporting documents is written on the inside of the cover of the book.

Nothing from the sections “Information about work” or “Awards” is crossed out even with a straight line, the entry “Declare invalid” is simply entered below, and then amendments are entered. Information in the Labor Code is updated when transferring to another position, changing the name of the organization, etc.

Dismissal

A record of dismissal is made in the Labor Code on the day of dismissal. On the same date, the individual entrepreneur undertakes to pay all amounts due to the employee and hand over the completed documents. The dismissal record always contains the order number, date, reason with reference to the Code, details of the dismissal Order, seal and individual entrepreneur data with signature. Upon completion, the signature of the dismissed employee is affixed.

It’s even difficult to imagine how, if there was an appropriate law, individual entrepreneurs would hire and fire themselves. How can you talk about yourself in the 3rd person, much less write? It’s good that you don’t have to do this, although most employers would be happy with this option.

Failure to comply with existing laws

Sometimes, employees who come to work for an individual entrepreneur do not want to show their work record, and this is not because it does not exist - the reason for this behavior remains a mystery. How, in such a case, should the employer fulfill its obligations to fill out the document? Create new form This is not possible, since there is already a main document.

So, in order not to receive a fine of 50 minimum wages for improper documentation, draw up an act that will be signed by witnesses. About what? That the employee does not want to transfer his personal technical code to the individual entrepreneur and refuses to give a valid reason for such behavior. In addition to a fine, they can suspend the activities of the enterprise even for 3 months.

There have been cases where a court decision imposed on an individual entrepreneur not only a fine for failure to maintain documents or making mistakes, but also had to compensate the employee for moral damages.

Now you are familiar with the main provisions that every self-respecting entrepreneur should know by heart when hiring employees for certain positions. A work book is not a piece of paper that you can crumple and throw in the trash, and then get a new one. You will have to put a lot of effort into restoring a damaged book or creating a duplicate.

Maintaining a work record book by an entrepreneur

Entrepreneur (IP) and work book. Filling out an individual entrepreneur's work book

The work book is the main document about the employee’s work activity and length of service. Since 2006, individual entrepreneurs have also received the right to register them. However, legislators have only recently clarified the specific procedure for maintaining work books by individual entrepreneurs.

Since March 23, 2008, the obligation of individual entrepreneurs to keep work books for everyone working for them for more than five days has been specified. Thus, the Government resolution came into force Russian Federation dated March 1, 2008 No. 132 “On amendments to the Decree of the Government of the Russian Federation of April 16, 2003 No. 225.”

Who and where makes an entry in the work book of an individual entrepreneur (IP)?

The Labor Code of the Russian Federation obliges entrepreneurs to keep work books for all employees, but no entries are made in their own labor individual entrepreneurs, since records are made in the work book about labor activities, not entrepreneurial ones.

In accordance with the law, an individual entrepreneur has the status of an employer, not an employee. He cannot conclude an employment contract with himself, since the other party will be absent in labor relations. Therefore, an individual entrepreneur (IP) has no legal grounds for keeping a work book for himself.

An individual entrepreneur cannot make an entry in his work book for himself and no one else!

Note. An individual entrepreneur does not have the right to draw up an EMPLOYMENT BOOK for himself. A person who is or was an individual entrepreneur should not have records of his own work in his work book.

Individual entrepreneurs are required to contribute to the Pension Fund of the Russian Federation insurance premiums for your future pension. As long as deductions are made and you are listed as an individual entrepreneur, your work experience is good. If you cease your activities, then To calculate your pension, the Pension Fund will issue you a certificate of your work experience .

Registration of a work book for individual entrepreneurs

The Labor Code obliges employers to keep work books for each employee. If work for an individual entrepreneur is the main activity, then an entry is made into the “labor” record only if the employee has worked for more than five days. When filling out the book, keep in mind that there cannot be abbreviations even in the name of the employer, for example, “IP Vasiliev V.V.” should look nothing more than “Individual entrepreneur Vladimir Vasilievich Vasiliev.”

If an individual entrepreneur hires an employee who has never worked anywhere before, he needs to obtain a work book. The employee, in turn, must compensate for the costs of purchasing the book by depositing money into the cash register (clause 47 of the Rules for maintaining and storing work books, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). With the consent of the employee, the necessary amount can be withheld from his salary.

Entries in the work book about the reasons for termination of the employment contract must be made in strict accordance with the wording Labor Code or other federal law. The corresponding link must also be written in the work book.

Dates in all sections of work books are made Arabic numerals. For example, if an employee was hired on May 7, 2008, an entry is made in the work book: “05/07/2008”.

The employee's last name, first name and patronymic are indicated in full. Abbreviations or replacement of first and middle names with initials are not permitted. The date of birth (day, month, year) is entered into the book on the basis of a passport or other identification document (for example, a military ID, foreign passport, driver’s license, etc.).

A record of education is made only on the basis of a certificate, diploma, etc., and if the education is incomplete, then on a student card, grade book, certificate educational institution. Each entry is assigned its own serial number.

Also, information about the work performed by the employee, transfer to another permanent position and dismissal must be entered into the work book.

In the latter case, it is necessary to indicate the basis for termination of the employment contract.

It should be borne in mind that information about rewards for success in work is entered into the work book, but about penalties - not. The exception is cases when disciplinary action is dismissal.

There are situations when, for one reason or another, the entrepreneur’s employees do not want to present their work records. How to fulfill the obligation to maintain a work book in this case? There is no need to issue a new one, since the employer is not given the right to create another work book for the employee if he has the previous one. And in order not to fall under administrative punishment (a fine of up to 50 minimum wages) for violating the procedure for maintaining a work book (Article 5.27 of the Code of Administrative Offenses of the Russian Federation), it is necessary to draw up an appropriate act signed by several witnesses stating that the employee was asked to present a work book, from which he refused without explanation.

The name of the employer must be written in full in the work book. For example: “Individual entrepreneur Vladimir Vasilievich Vasiliev.”

Major changes

The issue regarding the storage of a work record book, which the employee did not receive in the event of dismissal or death, has been taken into account. Thus, documents must be kept until required by the employer in accordance with the requirements for their storage. According to the amendments, the issue of storage and transfer of documents will be regulated by the legislation on archives.

Note. Before the resolution came into force, employers were required to keep work books for 52 years (2 years in the personnel department, 50 years in the archive).

In addition, legislators highlighted the issue of errors made by individual entrepreneurs in work books. Thus, if an incorrect or inaccurate entry is discovered in the work book made by an entrepreneur whose activities have been terminated, the correction must be made to the employer at the new place of work. Let's take a closer look at error correction cases.

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Since February 2008, Gosznak has been supplying a hologram as a measure to protect work record forms. It is used at the request of the employer issuing the work book. It can protect unchangeable elements of the form, for example the number, the signature of the person who issued the form, the employer’s seal. Work record forms and inserts without holograms are valid.

Correcting errors in the work book

As they say, no one is immune from mistakes, therefore, if an error is found in the work book, it must be corrected. The best option is to ask the person who made the inaccuracy, that is, the previous employer, to do this.

Note. CORRECTION OF ENTRIES in the work book. Legal recommendations are given on how to correctly correct errors in the work book.

If the previous employer cannot be found (for example, the company was liquidated and the entrepreneur moved), then the employer who discovered the error has the right to make an adjustment. However, this requires an official document from the place of work where the mistake was made.

On title page amendments to the work book are made on the basis of a specific document. For example, changing a surname record - based on passport data, birth certificate, marriage certificate or divorce certificate with reference to their number and date. Based on the same documents, they change the name, patronymic and dates of birth entered incorrectly in the work record. The previous entry is crossed out with one line and made new entry. On inside the covers of the work book make reference to the documents on the basis of which the changes were made.

In this case, it is not allowed to cross out incorrect entries in those sections of the work book that contain information about the employee’s work or awards. Such entries must be “invalidated”, and then the correct ones must be entered.

In the case when an entrepreneur, having re-registered, changed his name, changes must be made to the book.

IP work book. Registration of the “Work Information” section in connection with a change in the surname of the employer - individual entrepreneur

Since an entrepreneur as an employer acts on the basis of registration documents, it can be assumed that it is more correct to make an entry in the work book specifically about the renaming of the employer. In this case, the entry will look like this: “Individual entrepreneur I.I. Ivanova (IP Ivanova I.I.) from 09/01/2012 was renamed to individual entrepreneur I.I. Petrova (IP Petrova I.I.).” Such conclusions follow from paragraph 3.2 of the Instructions. approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69.

So at the beginning of the “Job Information” section, do not fill in Columns 1 and 2 of the section. Make an entry in column 3. In column 4, indicate the documents on the basis of which the changes were made.

ASK A LAWYER A QUESTION!

Entry into the work book of an individual entrepreneur

When an entry may appear in an individual entrepreneur’s work book

A person engaged in individual entrepreneurial activity can obtain the status of an employee if he enters into an agreement with another employer as an employee. Only in this case is a corresponding entry made in his employment document.

An individual entrepreneur can make an entry in his work book for himself if he registers as a legal entity and appoints himself general director or other official. In this case, he himself can make a record of his employment as general director.

Part-time job

There are cases when an entrepreneur combines his activities with employment. Then the organization in which he works will create a document for him as for an ordinary employee. Despite this, he will have to continue to contribute fixed contributions in the Pension Fund as an entrepreneur, accumulating funds for a future pension.

Filling procedure

Personnel workers are often interested in how an individual entrepreneur can make entries in a work book. Information in the books of employees with whom the individual entrepreneur has entered into contracts is entered according to general rules, according to 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.”

The name of the employer must be spelled out in full, for example: “Individual entrepreneur Ivanov Viktor Vasilievich.”

Sample entry for an individual entrepreneur in a work book

How to confirm your experience?

In article 6 Federal Law dated December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation” states that the individual entrepreneur himself is classified as an insured under the compulsory pension insurance program. Therefore, his length of service is taken into account through the contributions he pays to the Pension Fund. In order to confirm the existence of experience as a legal entity, the Pension Fund of the Russian Federation issues a corresponding certificate during deregistration.

Calculation of sick leave and other benefits

To calculate sickness benefits. pregnancy and childbirth, the total length of service of an individual entrepreneur does not necessarily need to be confirmed by an entry in the labor record. In accordance with the requirements set out in paragraph 11 of Order of the Ministry of Health and Social Development dated 02/06/2007 No. 91 “On approval of the rules for calculating and confirming insurance experience.”, periods of individual work activity are confirmed either by certificates from financial authorities or archival institutions about the payment of social insurance payments (if we're talking about about the period before January 1, 1991), or a document territorial body Social Insurance Fund of the Russian Federation on the payment of social insurance payments (for the period from January 1, 1991 to December 31, 2000, as well as for the period after January 1, 2003). The length of service confirmed in this way can be reflected in the employee’s personal card (form T-2).

Despite the fact that the pension of the majority of currently working Russians will depend on actual savings, and not work experience, entries in the work book have not lost their relevance. They affect the amount of sick leave payments, the likelihood of receiving a loan, and who in our country can be sure that the procedure for calculating pensions will not change several times? Therefore, personnel officers are sometimes asked to make a fictitious entry in the work book about work. Let's look at how harmless this is using an example.

The work book is the main document of the employee. It records information about the experience and career growth person. Subsequently, the information from the form will be useful when applying for pension benefits. Therefore, it is so important that the form is drawn up in accordance with the established rules. In this article we will tell you how to correctly make entries in a work book.

Sometimes, for various reasons, employees decide to leave the organization. Or termination of the contract occurs at the initiative of the employer. Information about this is entered on the employee’s form. We will tell you in the article how to make a correct entry in the work book about dismissal.

How to restore a work book if it is lost? Reply to this difficult question depends on who is responsible for the loss of the document - the employer or the citizen himself. In the first case, the employer must undertake the restoration. In the second - the owner of the form. We will tell you more about recovery methods below.

The old truth is “he who does nothing makes no mistakes.” It is important to notice the error in a timely manner and correct it correctly. For a number of errors made in the work, detailed algorithms and instructions for correct correction have been developed. But you can’t cover everything in the instructions...

Entry in the work book of an individual entrepreneur

Everyone knows that an entry in the work book is the main argument about the length of service and work activity of an employee. The book is issued regardless of who the employee works for. The law obliges every individual entrepreneur (IP) to fill out work books for their employees five days after they start work. But if everything is clear with the employees, then who should make an entry in the work book for the individual entrepreneur himself? Let's try to understand this issue further.

Filling out an individual entrepreneur's work book

It would be logical to assume that the individual entrepreneur must make an entry for himself, since he is the head of the entrepreneurial process organized by him. But actually it is not. The work book is kept to record work experience, and not entrepreneurial activity. And the legislator clearly separates these two concepts. Accordingly, an entrepreneur who has the status of an employer cannot hire himself or enter into an employment contract with himself. And an entry in the work book is made precisely on the basis of a signed employment contract. Therefore, an individual entrepreneur cannot issue a work book for himself.

However, you should not worry that all the time spent on entrepreneurial activity will not be taken into account as work experience. After all, even working as an individual entrepreneur, a citizen makes contributions to the Pension Fund account. He also takes into account his length of service and accumulates funds for a future pension. Therefore, the main goal for which it is necessary to maintain a work book can be achieved in addition to it. If necessary, the Pension Fund can always issue an appropriate certificate to the individual entrepreneur.

Pension issue

To finally dot the i’s, let’s take a closer look at the issue of calculating an individual entrepreneur’s pension, taking into account that he cannot make an entry in his work book for himself. First of all, the law directly states that length of business activity is counted towards seniority. This experience can be confirmed not with a work book, but with a certificate of registration of individual entrepreneurs. It is the date of issue of such a document that is the beginning of the deduction of seniority as an individual entrepreneur.

Consideration of the issue of entry in the work book in relation to an individual entrepreneur has two main aspects. The first aspect is how an individual entrepreneur makes an entry in his work book for himself. The second concerns situations when an individual entrepreneur makes entries in the work books of employees. We note that neither one nor the other aspect is clearly regulated by law. Therefore, these issues require additional clarification.

Employment history

In the work book of each employee of the organization and individual entrepreneur, information about his work activity and length of service is recorded. Such information is strictly regulated on the basis of the Labor Code of the Russian Federation and by-laws.

The form and procedure for compiling work books are approved in two regulatory legal acts:

• Rules of April 16, 2003 N 225 (hereinafter referred to as the Rules);
• Instructions No. 69 dated October 10, 2003 (hereinafter referred to as the Instructions).

Let us note that none of them contains special rules or any specific features in relation to individual entrepreneurs. However, such features still exist.

Do I need a work book for an individual entrepreneur?

The Labor Code of the Russian Federation indicates three types of employers, one of which are individuals registered as individual entrepreneurs. Thus, the status of individual entrepreneurs in labor relations directly follows from the norms of labor legislation: an individual entrepreneur is not an employee, but an employer. An employee is a person who has entered into an employment relationship with the employer ().

The obvious fact is that an entrepreneur cannot enter into labor relations with himself. Consequently, an entrepreneur is not an employee in the sense given to this concept by Article 20 of the Labor Code of the Russian Federation.

Based on Article 66 of the Labor Code of the Russian Federation, employers are required to maintain work books for employees.

Thus, we come to the conclusion that an individual entrepreneur does not keep a work book for himself, because The legislation does not provide for such a possibility for him.

The question of how and where exactly the activities of an individual entrepreneur should be recorded (if not in the work book) to calculate length of service is regulated by legislation in the field of pensions. The insurance period includes the activities of an individual entrepreneur, therefore, the main confirmation of the fact of labor activity and the corresponding length of service for an individual entrepreneur is a certificate of state registration of the status of an entrepreneur with the tax authority.

Working for an individual entrepreneur using a work book

Individual entrepreneurs, in the cases specified in Article 66 of the Labor Code of the Russian Federation, are required to maintain work books in relation to their employees.

The legislation (in particular the Rules and Instructions) does not take into account some aspects of the status of an entrepreneur in relation to the issue under consideration.

For example, based on clause 3.1 of the Instructions, the work book must reflect the full and abbreviated name of the organization.

In this case, this paragraph should be interpreted not in relation to the organization as a legal entity, but in relation to the employer, i.e. individual entrepreneur.

Taking this into account, the entry should be made in accordance with the certificate of registration as an individual entrepreneur.

Last name, first name and patronymic (if any) must be indicated in full, without abbreviations.

In addition, it should be taken into account that having a seal is not a mandatory requirement for employers. Meanwhile, the Rules and Instructions in some cases require its inclusion on the pages of the work book. An individual entrepreneur who does not have such details has the right to certify the relevant records with his signature.