Effective use of company resources or part-time accountant. Chief accountant and combining positions Is it possible for a chief accountant to work part-time?

At the same time, representatives of some professions doubt whether this form of labor relations is allowed for them. For example, is it possible for a person working as a chief accountant to get a part-time job? Doubts in this case are quite logical, because the work of the chief accountant provides access to all financial information of the structure. At the same time, external combination means working in two different organizations. Therefore, the question of the legality of such labor relations is indeed not without foundation.

Can a chief accountant work part-time?

There is a special attitude towards this position in any enterprise. After all, the chief accountant is a specialist responsible for organizing accounting. The range of his responsibilities is quite wide. These are not only control and supervisory functions. Often, it is the chief accountant who maintains the organization’s accounts, analyzes economic indicators (with subsequent conclusions), and also draws up general reports on the activities of the structure. It is clear that such work requires certain qualifications.

Indeed, very strict requirements are imposed on the chief accountant, since a specialist’s mistake can lead to serious financial losses. In addition, the person applying for such a position must not have unexpunged or unexpunged convictions for crimes of an economic nature.


At the same time, current legislation allows the chief accountant to work part-time even in several structures. But for additional work, the working day should be 4 hours, no more. However, exceptions are possible here. If the chief accountant spends less time performing his duties at his main place of employment, then at an additional place of employment his working day may be longer. Only here one more limitation should be taken into account. At the end of the month, the total time worked part-time should not exceed 50 percent of the legally established norm for this category of employees. Moreover, the length of the working day at the main place in this case no longer matters.

One more point should also be noted. The law prohibits the establishment of irregular working hours for a part-time chief accountant. We have already said above that in an additional job he can work no more than 4 hours a day. At the same time, the law does not allow working less. For example, an accountant has the right to even a 1-hour working day. The main thing is not to exceed the upper limit. But very different situations can arise. One of the most typical tasks for a chief accountant is the need to meet deadlines for drawing up reports. In this case, he can work at additional work full day, that is, 8 hours.

True, this option is allowed only under one condition. At this time, the chief accountant must be relieved of his duties at his main place of work. If he is asked to stay, say, 9 hours, then this will already be overtime. In this case, it is important not to exceed the monthly limit established by law. In addition, overtime is also considered work that is performed longer than specified in the employment contract. Let’s say the document stipulates 1 hour, and the part-time chief accountant worked 3 hours.

The next important point is the formalization of such relationships. The procedure in this case is essentially standard. In particular, the accountant presents a certain package of documents to the new employer. True, this rule does not apply to internal part-time work. The next stage is drawing up an employment contract. In this case, it is very important to note in the document that the chief accountant works part-time.

The contract itself should be drawn up very carefully, with a detailed description of the rights and obligations of the parties, the specifics of remuneration, and so on. The length of the part-time worker’s working day is specified separately. Often the document stipulates the financial responsibility of the part-time chief accountant. This point determines the extent to which the employee will compensate the employer for the damage caused by his wrong actions.

After the employee and employer put their signatures on the document, an order is issued to enroll the employee on a part-time basis. Next, a personal card is created for the new employee, and a personnel number is also assigned to him. In addition, a part-time worker has all the same rights as main employees - vacation, sick leave, and so on. However, regarding paid vacation it is necessary to clarify one nuance. The whole point is that a part-time worker must be granted leave at his main and additional jobs simultaneously.

The chief accountant of a municipal health care institution works part-time at the vacant accountant rate with payment for the time actually worked with hours worked in free time from the main job. Is this combination legal? Are there any restrictions on the combination of chief accountants? With whom should the administration of the institution coordinate the decision on part-time work for the chief accountant?

In accordance with Art. 98 of the Labor Code of the Russian Federation, at the request of an employee, the employer has the right to allow him to work under a second employment contract in the same organization in a different position outside the normal working hours as part-time work. Such work cannot exceed 4 hours per day and 16 hours per week.
The law does not provide for restrictions on part-time work as a chief accountant (internal part-time) and in the same position - chief accountant - in another organization (on external part-time terms).
No consent is required for the chief accountant to work as an internal part-time employee in another position or as a chief accountant in another organization from a higher management body.
Only when the head of an organization works part-time in another organization, permission from the owner of the property or an authorized body of a legal entity is required (Article 276 of the Labor Code of the Russian Federation).
V.N. Basilia
Journal consultant
"Accountant Advisor
in healthcare"
Department of Management, Economics
and planning of RMAPO
Signed for seal
11.07.2005
"Advisor to an accountant in healthcare", 2005, N 5

Can the CEO and chief accountant work part-time at a part-time job? Or how to correctly reflect the irregular working hours of both, if they receive a fixed salary, regardless of whether they were at work for an hour or four hours, that is, the time worked depends on the work performed.

For chief accountants, the Labor Code of the Russian Federation does not establish any restrictions or special requirements for part-time work. Consequently, the chief accountant can work part-time.

The head of an organization can work part-time for another employer only with the permission of the authorized body of the legal entity or the owner of the organization’s property, or a person (body) authorized by the owner. The head of an organization cannot be a member of the bodies performing the functions of supervision and control in this organization.

If the general director is the only founder (participant, shareholder) of a commercial organization, then an employment contract cannot be concluded with him, therefore, he cannot be a part-time worker.

Also, a part-time director of a municipal unitary enterprise cannot be hired, since the heads of unitary enterprises do not have the right to engage in other paid work, both in commercial and budgetary organizations, except for teaching, scientific and other creative activities.

Thus, if a citizen is not a director of a municipal unitary enterprise, is not the only founder (participant, shareholder) of a commercial organization, and also does not belong to categories of citizens who cannot be hired part-time (minors; citizens who are hired to work with harmful and ( or) dangerous working conditions, if their main job involves the same conditions; prosecutors who are hired for work related to driving vehicles or controlling the movement of vehicles, if at their main place of work they perform the same job duties as judges; ) he can work part-time part-time with the permission of the authorized body of the legal entity or the owner of the organization’s property, or a person (body) authorized by the owner.

The total working time for part-time workers cannot exceed four hours a day, but if the employee is free from his main job (on any day), then he can work part-time at that time full time. However, during one month (another accounting period), the duration of work of a part-time worker should not exceed half of the standard working time for a month (another accounting period) established for the corresponding category of employees.

When hiring, in the order on form No. T-1, indicate that the employee is hired on a part-time basis, write down the actual amount of salary that you will accrue to the employee, next to it (in parentheses) indicate that this is 0.5 times the rate.

At the same time, it is better to indicate the full salary of a full-time employee in the staffing table, since if in the future the organization hires a full-time employee, there will be no need to make changes.

In addition, employees can be paid hourly. In this case, wages are calculated based on the number of hours actually worked in the pay period.

Irregular working hours are a special work regime, according to which individual employees may be involved in performing their work functions outside the established working hours, subject to a number of conditions.

Since the length of a part-time worker’s working hours is limited by law, he cannot be assigned an irregular working day, regardless of how many hours a day the part-time worker works.

The rationale for this position is given below in the materials of the Main Accountant System and the Personnel System

When working part-time, the employee, in his free time from his main job, performs other work under a separate employment contract ( h. 1 tbsp. 282 TK RF). Part-time work can be done both at the place of your main job (internal part-time job) and in other organizations (external part-time job) ( h. 3 tbsp. 282 TK RF).

The law does not limit the number of part-time jobs. That is, an employee is allowed to enter into part-time employment contracts with any number of organizations. This is stated in parts 2 Article 282 of the Labor Code of the Russian Federation.*

Who cannot be accepted part-time

Citizens belonging to the following categories cannot be hired for part-time work:

  • minors ( h. 5 tbsp. 282 TK RF);
  • citizens who are hired to work under harmful and (or) dangerous working conditions, if their main work involves the same conditions ( h. 5 tbsp. 282 TK RF);
  • prosecutorial workers (except for teaching, scientific and creative activities) ( P. 5 tbsp. 4 of the Law of 17 January 1992 city ​​no. 2202-1 );
  • citizens who are hired for work related to driving vehicles or controlling the movement of vehicles, if at their main place of work they perform the same job duties ( h. 1 tbsp. 329 TK RF). Scroll positions and professions to which this restriction applies, approved resolutionGovernments RF from 19 January 2008 city ​​no. 16 ;
  • judges (except for teaching, scientific and creative activities) ( P. 3 tbsp. 3 Law of 26 June 1992 city ​​no. 3132-1 ).*

If an organization mistakenly hires an employee who is prohibited from working part-time, he will have to be fired according to paragraph 11 Article 77 of the Labor Code of the Russian Federation (as a violation of the rules for concluding an employment contract, excluding continuation of work).

Situation: Is it possible to hire a part-time worker who is the director of a municipal unitary enterprise

As a rule, you can't.

The fact is that the heads of unitary enterprises do not have the right to engage in other paid work in both commercial and budgetary organizations, except for teaching, scientific and other creative activities. This is stated in paragraph 2 Article 21 of the Law of November 14, 2002 No. 161-FZ.

Situation: can one and the same person be the chief accountant in two organizations at the same time (in one - according to a work book, in the other - part-time) *

Yes maybe.*

No restrictions or special requirements for part-time work for chief accountants Labor Code RF does not install.

Part-time work is when an employee performs other paid work in his free time from his main job. This concept is spelled out in Article 282 Labor Code of the Russian Federation. In this case, an employment contract must be concluded with the part-time worker, which indicates that the work is a part-time job.*

Situation: can the general director - the only founder (participant, shareholder) of a commercial organization - work externally?

No, he can not.*

An employment contract is not concluded with the general director - the sole founder ( letterMinistry of Health and Social DevelopmentRussia from 18 August 2009 city ​​no. 22-2-3199 ). Consequently, such a person does not have an employment relationship with the organization in the generally accepted sense.*

Thus, the general director, who is also the sole founder of the organization, can get a job in another organization. Moreover, such work will not be considered an external part-time job, but will be his main job.*

Working hours

The total working time for part-time workers cannot exceed four hours a day ( Art. 284 TK RF). But if an employee is free from his main job (on any day), then he can work part-time at that time full time. However, during one month (another accounting period), the duration of work of a part-time worker should not exceed half of the standard working time for a month (another accounting period) established for the corresponding category of employees. Such restrictions are established part 1 Article 284 of the Labor Code of the Russian Federation.*

Restrictions on the duration of part-time working hours do not need to be observed if, at the employee’s main place of work:

  • suspended work due to delay in payment of his salary ( h. 2 tbsp. 142 TK RF);
  • suspended from work for health reasons with retention of position for a period of up to four months in cases provided for part 2 Article 73 of the Labor Code of the Russian Federation;
  • is the head, his deputy, the chief accountant of the organization (separate division) and was removed for health reasons with retention of position in the case provided for part 4 Article 73 of the Labor Code of the Russian Federation.

On those days when an employee is busy at his main place of work, the daily duration of his part-time work cannot exceed four hours a day. A part-time worker can work more than four hours only on those days when he is not busy at his main place of work. For example, if an employee’s main place of work is not busy on any day, he can work part-time full time (eight hours). Then overtime will be considered the hours of work that the part-time worker worked in excess of the required eight hours. In this case, the duration of part-time working hours for a month (another accounting period) should not exceed half of the standard working time of the same category of employees working on a permanent basis (i.e., not part-time) for the same accounting period.

Once the employment contract has been concluded, complete The order of acceptance to work, and at the end of the procedure - personal card .

Example of registration for hiring an external part-time worker

E.V. Ivanova was accepted into the organization as a secretary on an external part-time basis ( employment contract).

The head of the organization issued an order to hire form no. T-1 and at the request of the employee issued certificate, confirming admission to part-time work. Based on this certificate, the employee of the organization responsible for maintaining personnel records at the main place of work made an entry about part-time work in work book Ivanova.

Nina Kovyazina, Deputy Director of the Department of Education and Human Resources of the Russian Ministry of Health

2. Article-by-article commentary to the Labor Code of the Russian Federation.

“Article 276. Part-time work of the head of an organization

The head of an organization can work part-time for another employer only with the permission of the authorized body of the legal entity or the owner of the organization’s property, or a person (body) authorized by the owner. The head of an organization cannot be a member of the bodies performing the functions of supervision and control in this organization.*

A comment:

The provisions of Article 282 of the Labor Code of the Russian Federation contain the possibility of restrictions on part-time work for certain categories of employees, in particular heads of organizations. Federal laws establish restrictions on the right of managers to work part-time. Reasons for this:

  • the possibility of managers abusing their powers contrary to the property interests of the owners of organizations;
  • the limited resource of a manager’s working time, which he is obliged to use productively in the interests of the employer. There are often situations when work in other organizations is necessary from the point of view of ensuring the interests of the employer, for example, in subsidiaries and dependent legal entities. Therefore, the Labor Code of the Russian Federation (in Article 276) does not prohibit part-time work, but requires obtaining permission from the authorized body, the owner of the organization’s property, or a person (body) authorized by the owner.

Managers may be expressly prohibited from performing certain paid work. For example, the head of a unitary enterprise cannot be a founder (participant) of a legal entity, hold positions or engage in other paid activities in state bodies, local governments, commercial and non-profit organizations, except for teaching, scientific and other creative activities. He is prohibited from engaging in entrepreneurial activities, being a sole executive body or a member of a collegial executive body of a commercial organization, except in cases where this is part of the official duties of this manager. The head of a credit organization or its branch does not have the right to hold positions in other organizations that are credit or insurance organizations, professional participants in the securities market, as well as in organizations engaged in leasing activities or that are affiliated with the credit organization in which its head works , chief accountant, head of its branch.

The legislation on limited liability companies does not contain such restrictions. In this case, the norms of the Labor Code of the Russian Federation on the need for permission from property owners (participants) of the company to occupy paid positions in other organizations by the manager are applied.*

The head of the organization also cannot be a member of the bodies performing control functions. This is due to the need to separate powers between management and supervisory bodies. The manager, by virtue of his powers, exercises constant control over the functioning of the organization. The owners are interested in conducting periodic objective audits of the activities managed by the head of the organization to assess the effectiveness of the decisions he makes and the effectiveness of the manager’s activities. Likewise, members of the audit commission (auditor) of a company cannot simultaneously be members of the board of directors (supervisory board). They cannot hold other positions in the management bodies of the company.”

Assignment of staffing table

Nina Kovyazina,

Deputy Director of the Department

education and human resources of the Russian Ministry of Health

4. Article: Solutions for five problematic situations with salary documents

Situation 4. An employee is hired on a part-time basis

We hire an employee for 0.4 rates - 2000 rubles. per month (full salary - 5000 rubles). How can we correctly draw up an employment order and staffing schedule? Previously, this position was not on staff.

Irregular working hours are a special work regime, according to which individual employees may be involved in performing their labor functions outside the established working hours, subject to a number of conditions (Article 101 of the Labor Code of the Russian Federation).

Since the length of a part-time worker’s working hours is limited by law, he cannot be assigned an irregular working day, regardless of how many hours a day the part-time worker works.*

Ivan Shklovets, Deputy Head of the Federal Service for Labor and Employment

Sincerely,

Lyudmila Nosova, expert of the BSS "System Glavbukh".

Answer approved by Varvara Abramova,

leading expert of the BSS "System Glavbukh".

An employment contract for a part-time chief accountant can be drawn up either with one employer or with several. Possible purposes of concluding an agreement with the chief accountant on the terms of combining within one organization are signing documents, drawing up reports, entrusting cash management or other operations, while a main agreement can be concluded with such an employee in another profession or specialty, for example, an accountant for a site or personnel worker.

Drawing up an agreement for a part-time chief accountant in several legal entities allows organizations to fill the position on a part-time basis, since a part-time employee can work up to 4 hours a day in his free time from his main job.

Terms of the employment contract for a part-time chief accountant

In the employment contract of a part-time worker, in addition to the basic conditions that must be included in the contract at the main place of work, conditions must be included on the duration of work, the provision of leave along with leave at the main place of work (with the possibility of extension through leave without pay), payment wages.

If the employer is interested in hiring not a part-time worker, but a main employee, for a vacant position, then he can take advantage of the additional condition for terminating such an agreement, provided for in Article 288 of the Labor Code of the Russian Federation.

Documents for concluding an employment contract with a part-time worker

No work book or military registration documents are required. Mandatory documents for concluding an employment contract with a part-time chief accountant are a passport, a diploma (since special knowledge is required to occupy this position).

Articles of the Labor Code regulating the procedure for hiring part-time workers

The Labor Code of the Russian Federation defines the features of registration of part-time workers:

  1. — guarantees and compensation for persons registered as part-time workers;
  2. — with whom a part-time employment contract cannot be concluded;
  3. — documents required for hiring a part-time chief accountant;
  4. — working hours of a part-time worker;
  5. - salary.

Peculiarities of drawing up an agreement with a part-time HOA accountant

An agreement with a part-time HOA accountant can be concluded for an indefinite period in several HOAs at the same time, which makes it possible to sign documents and conduct accounting. Also, such an employee can be registered for remote work with minimal presence at the workplace.

It is important to specify the job responsibilities of an accountant, including interaction with the management organization, tax accounting (most often according to a simplified taxation scheme), and accounting.

The right to sign documents can be secured on the basis of an order or power of attorney.

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Chief Accountant - part-time

Topics: Labor Relations

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Please tell me, can a chief accountant be hired part-time in an organization?

Yes maybe.

COMBINATION AND PARTITION

Part-time job It is recognized that an employee performs other regular paid work under the terms of an employment contract in his free time from his main job ( Art. 282 of the Labor Code of the Russian Federation).

Thus, you can hire a person who already works somewhere under the terms of an employment contract for a part-time job.

Moreover, part-time work can be performed by an employee both at the place of his main job and with other employers.

An employee has the right to enter into employment contracts to perform other regular paid work for the same employer during his free time from his main job ( internal part-time job) and (or) with another employer ( external part-time).

According to Art. 20 Labor Code of the Russian Federation The parties to the labor relationship are the employee and the employer.

Employee an individual who has entered into an employment relationship with an employer is recognized.

Wherein the chief accountant is an ordinary employee and in terms of the work of a part-time chief accountant of the Labor Code of the Russian Federation, there are no contains no exceptions.

An employee has the right to enter into employment contracts for part-time work with an unlimited number of employers.

Art. 282 Labor Code of the Russian Federation determined that not allowed part-time work for persons under the age of eighteen, in heavy work, work with harmful and (or) dangerous working conditions, if the main work is related to the same conditions, as well as in other cases provided for by the Labor Code of the Russian Federation and other federal laws.

According to Art. 276 Labor Code of the Russian Federation even Head of the organization may work part-time for another employer, but only with permission the authorized body of a legal entity or the owner of the organization’s property, or a person (body) authorized by the owner.

At the same time, the head of the organization cannot be a member of the bodies performing the functions of supervision and control in this organization.

With a part-time employee must be concluded employment contract.

An employment contract can be concluded either for an indefinite period or for a specific period (fixed-term employment contract) by agreement of the parties.

The employment contract must indicate that the job is a part-time job..

With internal part-time no documents are required from the employee, since the employer already has them, but concluding a separate employment contract for part-time work Necessarily.

That is, in case of internal part-time work with the employee, it will be concluded two employment contracts.

When hiring part-time to another employer the employee is required to present a passport or other identification document.

Upon admission for part-time work that requires special knowledge, the employer has the right to require from the employee presenting a diploma or other document on education or professional training or their duly certified copies.

When concluding an employment contract to work on the terms external part-time job, require the employee to present employment...

Can a chief accountant work part-time?

Employment contract

Moscow

1. General Provisions

Chief accountant and combination of positions

Salary

  • Schedule
  • Job description
  • List of work prices.
  • Additional agreement.
  • Accountant functions

  • or for other reasons.
  • without leaving the office!

    Why is drawing up a TD not only mandatory, but also necessary? The answer lies on the surface. After all, the parties to an employment contract may not know at all about each other’s professional and individual qualities. And, the presence of a TD, in this case, serves as a guarantee of fulfillment of all obligations.

    An employment contract with a director, a sample of which can also be downloaded in text format, has a number of features.

    These features consist mainly in the procedure for concluding and terminating contractual activities.

  • accounting
  • preparation of cost estimates
  • Job description
  • Schedule
  • List of work prices
  • Additional agreement.
  • or for other reasons.
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  • Employment contract with a part-time chief accountant (fragment) (sample)

    Employment contract

    Moscow

    Limited Liability Company "Risk" (LLC "Risk"), hereinafter referred to as the Employer, represented by General Director Igor Pavlovich Kovalev, acting on the basis of the Charter and employment contract dated April 15, 2008 N 01/08-td, on the one hand, and Yulia Olegovna Florinskaya, hereinafter referred to as the Employee, on the other hand, have entered into this employment agreement as follows.

    1. General Provisions

    1.1. An employee is hired into the accounting department as a chief accountant.

    1.2. Working for the Employer is a part-time job for the Employee.

    1.3. In order to verify compliance with the work assigned to the Employee, a trial period of 3 (three) months is established.

    1.4. The employee is required to start work on 09/01/2010.

    3. Working time and rest time

    3.1. The employee is assigned a working week of 20 (twenty) hours: from Monday to Friday - 4 (four) hours a day.

    3.2. An employee is annually granted a vacation of 28 calendar days, simultaneously with vacation from his main job.

    5. Remuneration

    5.1. The employee is given a salary of 25,000 (twenty-five thousand) rubles. per month (proportional to time worked).

    Employment contract with an accountant

    The contract (employment agreement) with an accountant contains the following annexes:

  • Schedule
  • Job description
  • Non-disclosure agreement
  • List of work prices.
  • The following accompanying documents are used in an employment contract with an accountant:

  • Additional agreement.
  • An employment contract with an accountant is classified as an employment contract with specialists, and it has all the features of such an agreement. The employment contract with the accountant or its appendix (job description) indicates the skills or knowledge that the accountant must have.

    The responsibilities of an accountant, which are specified in an employment contract or job description, are established by the qualification directory of specialists, positions of managers, and other employees (approved by Resolution of the Ministry of Labor of the Russian Federation of August 21, 1998 N 37, as amended on July 28, 2003).

    In any sample employment contract with an accountant, it is necessary to define the following job responsibilities:

  • development of a working chart of accounts
  • control and acceptance of primary documentation
  • accounting
  • transfer and accrual of fees and taxes to local, federal, regional budgets
  • Accountants are classified as specialists who are fired and hired by order of the director of the enterprise.

    A contract (employment agreement) with an accountant is concluded with a person who has a professional secondary (economic) education without requirements for work experience or special training according to the program and work experience in control and accounting of at least 3 years.

    As an employee, a specialist must have the special knowledge necessary to perform any work. In addition, in an employment contract, a specialist has the right to undertake obligations in which the organization is interested: for example, not to quit within a specified period, to act as a mentor in relation to certain young specialists, and so on.

    An accountant has the right to work part-time; in this case, an appropriate employment contract is drawn up with the part-time employee.

    Accountant functions

    The main functions that are indicated in the employment contract with an accountant include:

  • the product of transfers and accruals of fees and taxes
  • preparation of financial statements and accounting
  • maintaining a sales book and a purchase book for value added tax
  • carrying out operations for issuing invoices
  • calculations of all types of employee benefits
  • Conducting office work in the accounting department.
  • A fixed-term employment contract with an accountant is concluded in the following situations:

  • when the work is seasonal,
  • to perform up to two months of urgent work,
  • to replace an absent employee
  • to perform some specific work,
  • or for other reasons.
  • In this case, the document must specify the reasons in accordance with which the fixed-term contract is concluded. The longest term of this agreement is 5 years.

    The document is drawn up in two copies, the form of the employment contract with the accountant is a simple written one.

    Sample employment contract with an accountant

    An employment contract with an accountant is an agreement between an accountant and an employer in labor law that establishes their mutual responsibilities and rights.

    How to draw up an agreement with a part-time partner

    It is well known that according to the law, the employer must enter into an employment contract when hiring a new employee. Without the required document, he does not have the right to allow the employee to perform his duties.

    The same judgment applies to types of employment that involve part-time work, that is, part-time work.

    Among other things, it should be noted that an employment contract is required to be drawn up, since it acts as a guarantor of the rights and obligations of both parties (both the employer and the employee, and vice versa).

    After all, only the content of the document can force the parties to the agreement to fulfill their obligations. In case of non-compliance with obligations, the legislation provides for an alternative - bringing to administrative responsibility persons who evade the clauses of the agreement.

    Sample part-time employment contract

    A sample part-time employment contract can be downloaded by absolutely anyone who needs it. Thus, you can familiarize yourself with all its provisions and increase your level of knowledge on this issue in order to avoid adverse consequences when drawing up and reading the document.

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    They advise on the following issues: Business, Accounting, Drawing up contracts, Housing, Consumer Protection, Inheritance, Real Estate and many other issues.

    Why is drawing up a TD not only mandatory, but also necessary? The answer lies on the surface.

    Can a chief accountant work part-time?

    After all, the parties to an employment contract may not know at all about each other’s professional and individual qualities. And, the presence of a TD, in this case, serves as a guarantee of fulfillment of all obligations.

    If you want to work part-time, an employee should know that there is an internal part-time job and an external part-time job. So, for example, the first type provides for the employee’s employment directly with one employer (but holding several positions).

    The second type is characterized by the fact that an employee can carry out his activities at different enterprises, with different employers. However, there are some restrictions, such as: work under such a contract is limited in time (no more than 4 hours a day).

    According to the law, you cannot work under a standard employment contract in several places. This means that you can have a main job with full-time work and an additional job with part-time work.

    Sample employment contract with the director of an LLC

    An employment contract with a director, a sample of which can also be downloaded in text format, has a number of features. These features consist mainly in the procedure for concluding and terminating contractual activities.

    A whole series of provisions of the Labor Code of the Russian Federation is devoted to the process of concluding an employment contract with the director of an LLC. In one of the articles devoted to the election of a general director or director of a limited liability company, it is written that he is elected for a period determined by the charter, and only after that the TD is registered.

    In addition, the validity period of the latter can be determined on the basis of a general agreement of the parties. In this case, neither Art. 20 of the Law on State Unitary Enterprises, nor any other constituent documents will be valid.

    As for the working hours, remuneration and employment, an irregular working day is usually established for the director of an LLC, and this does not contradict the rules of law.

    An employment contract with an accountant belongs to the group of employment contracts with specialists, and has all the features of such an agreement. The employment contract with an accountant (LLC) or its annex (job description) specifies the knowledge or skills that an accountant must have.

    The job responsibilities of an accountant, specified in the employment contract or job description, are established by the qualification directory of positions of managers, specialists and other employees (approved by Resolution of the Ministry of Labor of the Russian Federation of August 21, 1998 N 37, as amended on July 28, 2003).

    Any sample employment contract with an accountant must define the following job responsibilities:

  • accounting
  • reception and control of primary documentation
  • preparation of cost estimates
  • accrual and transfer of taxes and fees to the federal, regional and local budgets
  • development of a working chart of accounts.
  • An accountant belongs to the category of specialists; he is hired and dismissed by order of the director of the enterprise.

    An employment agreement (contract) with an accountant is concluded with a person who has a secondary vocational (economic) education without requirements for work experience or special training according to an established program and work experience in accounting and control of at least 3 years.

    A specialist as an employee must have the special knowledge necessary to perform a particular job. In addition, in a sample employment contract with an accountant, a specialist can undertake obligations in which the organization is interested: for example, not to quit within a specified period, serve as a mentor in relation to a certain number of young specialists, etc.

    An accountant can work part-time, then a corresponding employment contract is drawn up with the part-time worker.

    The main functions specified in the employment contract with an accountant include:

  • accounting and preparation of financial statements
  • the product of accruals and transfers of taxes and fees
  • carrying out operations for issuing invoices
  • maintaining a purchase book and a sales book for value added tax
  • Conducting office work in the accounting department
  • calculations of all types of employee benefits.
  • The following appendices are used in the employment agreement (contract) with an accountant.

  • Job description
  • Schedule
  • List of work prices
  • Non-disclosure agreement for confidential information.
  • The following supporting documents are used in an employment contract with an accountant.

  • Additional agreement.
  • A fixed-term employment contract with an accountant is concluded in the following cases:

  • for urgent work (up to two months),
  • if the work is seasonal,
  • to perform some specific work,
  • to replace an absent employee
  • or for other reasons.
  • At the same time, the document must specify the reasons why the fixed-term contract is concluded. The maximum term of such an agreement is 5 years.

    The form of the employment contract with an accountant is written, the document is drawn up in two copies.

    See other documents from the Employment contracts group here. See employment agreements for financial departments here.