Where should be stored work books workers, established by law. In our article you will find information about the requirements for the procedure for storing personal documents of an employee and the responsibility for non-compliance with these standards.

Why you need to ensure the safety of work books

Personal books with records of seniority were introduced as early as 1939. Until now, they are almost the only documents confirming the length of service until 2002 when applying for an old-age pension.

In connection with the decrease in the importance of a document indicating work experience, in the light of the pension reform and the replacement of the concept of "work experience" with the term "insurance experience" in 2017, the possibility of switching from a paper form of a book to an electronic one is being considered. But such an initiative is associated with technical risks that require serious study, so the relevant law has not yet been adopted.

An individual work book, as a rule, is entered once and extended with inserts. In the perspective of 25-50 years ahead, it is impossible to exclude the reorganization and liquidation of enterprises where this or that citizen worked, which means that the risk of losing archival documentation cannot be ruled out. Operating regulations attach great importance to where the work books of employees at the enterprise are stored.

Where and how to store work books

In accordance with the Decree of the Government of the Russian Federation “On work books” dated April 16, 2003 No. 225 (hereinafter referred to as the Regulations on the Labor Code), the employer is obliged to store work books, their forms and inserts.

In the light of clause 42 of the Regulations on the Labor Code, book forms are qualified as BSO, the requirements for storage conditions of which are described in Decree of the Government of the Russian Federation of 05/06/2008 No. 359. Clause 16 of this decree says that BSO must be stored in metal safes, cabinets or equipped premises that exclude the possibility of theft or damage.

At the same time, the Regulations on the Labor Code do not contain data that make it possible to undoubtedly attribute already issued books to the BSO. This allows you to choose the storage location yourself: the main thing is that the conditions allow you to provide protection against loss and damage to documents.

Ensure the safety of documents labor activity the employer is obliged throughout the term of the contract with the employee. The book is issued only on the day of dismissal. It is also possible to issue it against a receipt to a relative in the event of the death of an employee (clause 37 of the Regulations on the Labor Code).

If, after the dismissal, the document was not claimed by the employee, then clause 43 of the Regulations on the Labor Code dictates the need to store it in the archive of the enterprise on demand. Shelf life, in accordance with Art. 22.1 of the Law "On Archival Affairs in the Russian Federation" dated 10.22.2004 No. 125-FZ - for 50 years for documents received by the archive after 2003, and 75 years for books with which record keeping was completed before 2003.

Actions of the employer in case of loss of work book

Even with the observance necessary conditions storage of personal documents of employees, there may be cases of loss or damage to work books. Let's consider two possible situations:

• The book was lost or damaged by an employee personnel service(intentionally or accidentally). In such a situation, it is necessary to issue a duplicate, and this responsibility lies solely with the employer. Data on the worker's experience can be taken from a personal card; previous jobs are indicated in one generalized entry (clause 32 of the Regulations on the Labor Code).
• An emergency that resulted in personnel documents massively destroyed. In this case executive branch a special commission is created that establishes the length of service on the basis of other documents or testimonies of colleagues (clause 34 of the Regulations on the Labor Code).

In all cases of loss of a document due to the fault of the employer (as well as refusal to issue it or incorrect wording of the reason for dismissal), the employee will have to pay wages for the entire period of action to correct / restore it, and the new day of dismissal will be considered the day the work book is issued in hand.

Recover lost employee documents correctly by reading the article.

What is the responsibility of the company for non-compliance with the rules for storing books

The labor inspectorate can check how the work books of employees are kept. Initially, the inspector may issue an order to eliminate defects. But failure to comply with the requirements of the inspector may entail the imposition of sanctions in accordance with paragraph 2 of Art. 13.25 Administrative Code of the Russian Federation:

• for officials - from 2,500 to 5,000 rubles;
• for an organization - from 200,000 to 300,000 rubles.

In a court initiated by an employee, moral and material damages can be recovered from the enterprise. In some cases officials An employer for an incident with the loss or damage of a work book may also be subject to criminal liability:

• Art. 140 of the Criminal Code of the Russian Federation for an unlawful refusal to provide a citizen with documents affecting his rights and freedoms, provides for a fine of up to 200,000 rubles. or in the amount of earnings for a period of up to 18 months or disqualification of the convict for a period of 2 to 5 years.
• Art. 292 of the Criminal Code of the Russian Federation provides for liability for the introduction of knowingly false information into documents for selfish purposes. The punishment may be in the form of either a fine of up to 80,000 rubles. or the salary of the convicted person for not more than 6 months, or correctional, forced labor, or arrest for up to 6 months, or imprisonment for up to 2 years.
• Part 2 Art. 325 of the Criminal Code of the Russian Federation describes a possible punishment for the theft of a citizen's personal document in the form of either the same financial sanctions as Art. 292 of the Criminal Code of the Russian Federation, or corrective labor, or arrest for up to 3 months.

Results

As a particularly important personal document of an employee, a work book requires careful treatment and safety. Failure to comply with the requirements of the legislation on the storage of personnel records may result in financial and criminal liability.

L. V. Kurevina

Expert of the magazine "HR Department of a commercial organization"

The work book has been valid on the territory of Russia since 1939. At the same time, its form has changed several times and currently the work book of the 2004 model is used, the form of which is approved by the Government of the Russian Federation. Since the forms of work books are equated to forms strict accountability, they should be accounted for and stored accordingly. Similar requirements are established for the storage of work books of employees. In the article, we recall how to ensure proper accounting and storage of work books in the organization and what documents to issue in this regard.

Forms of work books and the procedure for their acquisition

Starting a conversation about accounting and storing work books, let's turn to the main and well-known document - Decree of the Government of the Russian Federation of April 16, 2003 No. 225 "On work books" , which approved the Rules for maintaining and storing work books, manufacturing work book forms and providing employers with them (hereinafter - Rules).

But first, let's say a few words about the acquisition of forms of work books and inserts in them. The forms of these forms are approved by the specified decree of the Government of the Russian Federation. And sampleswork book and its insert, as well as the procedure for providing employers with forms of books and inserts approved Order of the Ministry of Finance of the Russian Federation dated December 22, 2003 No. 117n "On work books" .

Recall that an insert is needed in cases where all pages of one of the sections are filled in the work book. It is sewn into the work book and drawn up and maintained in the same manner as the work book. An insert without a work book is invalid. When issuing each insert, a stamp is placed in the work book with the inscription “Insert issued” and the series and number of the insert are indicated ( 38,39 Rules).

Forms of the work book and an insert in the work book are made only by the Association state enterprises and organizations for the production of state signs"GOZNAK" of the Ministry of Finance. Forms have a certain degree of protection.

Forms can be distributed legal entities and individual entrepreneurs who meet the requirements established by the manufacturer on the basis of an agreement concluded between them.

Employers may purchase forms directly from the manufacturer's or distributor's warehouse or otherwise.

note

By virtue of Art. 66 Labor Code of the Russian Federation employer (with the exception of employers - individuals who are not individual entrepreneurs) maintains work books for each person who has worked for him for more than five days in the case when the work for this employer is the main one for the employee. Moreover, if the employment contract is concluded with the employee for the first time ( Art. 65 of the Labor Code of the Russian Federation), a new work book is issued for him.

If the employer creates a new work book for the employee, the costs of acquiring its form are then charged to the employee, except for the following cases:

– mass loss of work books of employees through the fault of the employer ( p.34 Rules);

– damage to work books or inserts through no fault of the employee (clause 38 of the Rules).

Quite often the question arises whether the employee himself can buy and bring a work book form. It is not worth accepting and maintaining such a work book, first of all, because it may not meet the protection requirements, and secondly, because the employer is obliged to keep a clear record of work books from the moment they are acquired.

Powers to maintain, store and record work books

According to clause 45 of the Rules responsibility for organizing work on maintaining, storing, recording and issuing work books and inserts in them rests with the employer.

At the same time, the employer, by his order, appoints a person responsible for the maintenance, storage, accounting and issuance of work books. As a rule, this is an employee of the personnel service. If there is no such service in the organization, the relevant powers are assigned to the accountant. In addition to the duties of maintaining, storing, recording and issuing work books, it is possible to provide for the obligation to timely purchase work books and inserts. In the same order, you can appoint a person who performs these duties for the period of absence of an authorized employee. Here is an example of such an order.

(LLC Amethyst)

Order

13.08.2014 № 25

Novgorod

On the appointment of a person responsible for the purchase,

maintenance, storage, accounting and issuance of work books

and inserts in them

In accordance with clause 45 of the Rules for the maintenance and storage of work books, the production of work book forms and the provision of employers with them, approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225,

I ORDER:

Appoint responsible for the purchase, maintenance, storage, accounting and issuance of work books and inserts in them, a specialist in the personnel department Zhemchugova T. B. from 08/15/2014.

During the absence of T. B. Zhemchugova, the responsibility for maintaining, storing, accounting and issuing work books and inserts to them is assigned to the head of the personnel department V. M. Biryuzova.

To impose control over the execution of the order on the head of the personnel department Biryuzova V.M.

CEO Diamonds S. V. Almazov

Familiarized with the order:

Head of Human Resources Biryuzova V. M. Biryuzova

13.08.2014

HR Specialist Zhemchugova T. B. Zhemchugova

13.08.2014

The obligation to maintain, store, record and issue work books and inserts to them should also be prescribed in the employee's job description. At the same time, remember that job description cannot replace an order to appoint a person responsible for the purchase, maintenance, storage, accounting and issuance of work books and inserts in them - it is mandatory.

Accounting and storage of forms of work books

To account for forms of work books and inserts into force clause 40 of the Rules the organization must conduct income and expense book on accounting for work book forms and an insert in it, the form of which is approved Decree of the Ministry of Labor of the Russian Federation dated 10.10.2003 No. 69 "On the approval of the Instructions for filling out work books" (Further - Decree No. 69 ). This book is maintained by the accounting department of the organization and information is entered into it about all operations related to the receipt and expenditure of forms of the work book and its insert, indicating the series and number of each form. The accounting book must be numbered, laced, certified by the signature of the head of the organization, and also sealed wax seal or sealed.

Forms of the work book and its insert are stored in the organization as documents of strict accountability in safes, metal cabinets or special rooms to ensure their safety, and are issued to the person responsible for maintaining work books, at his request.

The organization should always have the required number of work book forms and an insert in it. At the end of each month, the responsible person is obliged to submit to the accounting department of the organization a report on the availability of forms of the work book and an insert in it and on the amounts received for the issued labor and inserts, with the application of the receipt order of the organization's cash desk.

The forms of the work book and the insert in it spoiled during filling are subject to destruction with the drawing up of the corresponding act. We give an example of such an act on p.

Accounting and storage of work books

Employment records are kept in another book, the form of which is also approved Decree No. 69 , – traffic accounting book work books and inserts in them. This accounting book is maintained by the personnel service or other division of the organization, in which the hiring and dismissal of personnel are processed. It registers all work books accepted from employees upon admission to work, as well as work books and inserts in them indicating the series and numbers issued to employees again.

Limited Liability Company "Amethyst"

(LLC Amethyst)

APPROVE

Director

Diamonds/FROM. V. Almazov /

15.08.2014

ACT No. 15/08

On the destruction of damaged forms

work books and their inserts

Commission consisting of:

– chairman of the commission Biryuzova V. M. - head of the personnel department;

– commission members Zhemchugova T. B. - specialist of the personnel department, Agatkina M. O. - accountant, -

drew up this act stating that on 08/15/2014 the following forms, damaged as a result of incorrect filling, were destroyed (shredded with a shredder):

– work book - 1 (one) form (series TK-III No. 457812);

– insert in the work book - 1 (one) form (series VT No. 784556).

The commission confirmed the unsuitability of these forms, as a result of which it was decided to destroy them.

Commission Chairman Biryuzova V. M. Biryuzova

Commission members Zhemchugova T. B. Zhemchugova

Agatkina M. O. Agatkina

Requirements for registration of the ledgerwork books and inserts in them are the same as income and expense book on the accounting of forms of the work book and an insert in it.

When an employee is employed and an entry is made in his work book, the person responsible for keeping work books registers it in the accounting bookmovements of work books and inserts in them and places them in storage (see an example of such an entry on page). Work books are stored in rooms adapted for this purpose, in lockable safes, metal cabinets or separate lockable drawers on desktops.

In the future, persons responsible for the storage of work books and inserts in them are required to regularly check the availability of documents in storage. If there is a shortage of work books and their inserts (forms), the persons responsible for their storage are obliged to immediately declare this and take measures to search for the missing documents.

When changing the person responsible for maintaining, storing, recording and issuing work books (for example, upon dismissal), work books are accepted by the new employee according to the acceptance certificate. In addition, it is necessary to check the availability of a book of accounting for the movement of work books and entries in it.

The Labor Code provides for the only case in which a work book is issued to an employee - in the event of dismissal, with a record of dismissal made in it.

If on the day of dismissal (termination of the employment contract) it is impossible to issue a work book due to the absence of the employee or his refusal to receive the work book in his hands, the employer sends the employee a notice about the need to appear for the work book or agree to send it by mail. From the date of sending the said notification, the employer is released from liability for the delay in issuing a work book to the employee.

Upon receipt of a work book in connection with the dismissal, the employee signs in a personal card and in the book of accounting for the movement of work books and inserts in them.

In the event of the death of an employee, the work book after making an appropriate entry in it on the termination employment contract is given into the hands of one of his relatives against receipt or sent by mail upon a written application of one of the relatives.

Unclaimed work books are kept by the employer until they are received by the employee or (in the event of the death of the employee) by his relative (clause 43 of the Rules). If they are never received, the employer must keep them for 75 years (Art. 664 of the List of typical managerial archival documents generated in the course of the activities of state bodies, bodies local government and organizations, indicating the terms of storage approved Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558 (Further - Order No. 558 ). The same storage period is set for the book of accounting for the movement of work books and inserts in them.

Note

Order No.558 retention periods have also been established for other documents related to the accounting of work books. So, documents on accounting for work books and inserts to them (reports, acts, information) are stored in the organization for three years, an income and expense book for accounting for work book forms and an insert in it - for five years.

Since the person who stores work books is responsible for this, work books are not issued to employees during their working life. In exceptional cases, in particular, to provide a work book to the FIU, personnel officers can issue them at their own peril and risk. AT Letter of Rostrud dated 18.03.2008 No. 656‑6‑0 on this occasion, it is said that if an authorized person issues a short-term work book to an employee on receipt, and he loses it, then the specified official will still bear responsibility for the loss.

In most cases, certified copies or extracts are issued to employees. By virtue of Art. 62 of the Labor Code of the Russian Federation and clause 7 of the Rules the employer is obliged, upon a written application of the employee, no later than three working days from the date of submission of the application, to issue a copy of the work book or an extract from the work book certified in the prescribed manner. However, from 01.01.2015 the Federal Law of 07.21.2014 No.216‑ФЗ “On Amendments to Certain Legislative Acts Russian Federation and recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption federal laws“On Insurance Pensions” and “On Funded Pensions”, which included amendments to Art. 62 of the Labor Code of the Russian Federation.

According to the changes from 01.01.2015, the employee will be able to apply to the employer with a written application for the issuance of a work book for the purpose of compulsory social insurance. It will be necessary to issue a work book within three working days from the date of submission of such an application by the employee. The employee will have to return the work book no later than three working days from the date of receipt of it in the body that carries out compulsory social insurance.

A responsibility

For violation of the established procedure for maintaining, accounting, storing and issuing work books, officials are liable under the legislation of the Russian Federation ( clause 45 of the Rules), in particularArt. 5.27"Violation of labor legislation and labor protection" Code of Administrative Offenses of the Russian Federation. Under the same article, it is possible to be held liable for the lack of income and expense book and on accounting for the forms of the work book and the insert in it andbooks of the movement of work books and inserts in them.

According to Art. 5.27 violation of the legislation on labor and labor protection entails the imposition of an administrative fine:

– for officials - in the amount of 1 000 to 5,000 rubles;

– on persons carrying out entrepreneurial activity without formation of a legal entity, - from 1 000 to 5 000 rub. or administrative suspension of activities for up to 90 days;

– for legal entities - from 30 000 to 50,000 rub. or administrative suspension of activities for up to 90 days.

Moreover, violation of labor and labor protection legislation by an official who was previously punished for a similar administrative offense entails disqualification for a period of one to three years ( Part 2 Art. 5.27).

Besides, Art. 13.20 Code of Administrative Offenses of the Russian Federation liability is provided for violation of the rules for storage, acquisition, accounting or use of archival documents: warning or imposition of an administrative fine on citizens in the amount of 100 to 300rub., for officials - from 300 to 500 rub.

According to the same clause 45 of the Rules responsibility for organizing work on maintaining, storing, recording and issuing work books and inserts in them rests with the employer. If the organization has not issued an order to appoint a person responsible for maintaining, accounting, storing and issuing work books, the employer will be held liable. Please note that the word "employer" does not mean the head, but a legal entity.

Let's take a look at the court's decision to prove it.

Worker X. filed a lawsuit against OOO S. with demands to oblige the defendant to issue a work book and recover wages during the delay in the issuance of a work book. She motivated her claims as follows. From 02/01/2011 to 03/30/2011 she worked for the defendant as a director. 03/30/2011 on the last day of her work in violation of the requirements of the Labor code work book was not issued. Despite repeated written and oral appeals, she has not been issued a work book to date.

It follows from Kh.’s explanations that when she was hired, she handed over her work book to the founder of OOO S. D.; the chief accountant was engaged in the design of work books; her work book during the period of her work was kept in the office of the organization, but was not issued to her upon dismissal. The employer refused her requests to issue a work book. The plaintiff's arguments are supported by the testimony of witness B.

The court of first instance concluded that Kh., by virtue of her official position, should have organized the work of maintaining a book of accounting for work books, drawing up work books, but did not do this, which means that she did not transfer her work book to the organization.

However, this conclusion, according to the judicial board of the appellate instance, is illegal and unreasonable. Evidence that, in accordance with the procedure established by law, the plaintiff was assigned the responsibility for maintaining personnel records, including responsibility for maintaining, storing, recording and issuing work books, the defendant did not provide the court.

According to the legislation, the responsibility for organizing work on maintaining, storing, recording and issuing work books is assigned to the employer, which is not the plaintiff, but LLC S. The fact that an entry was not made in the work book record book about the provision of X. with a work book is not a basis for exempting the employer from issuing a work book to her, since in this case there is a failure by the employer to fulfill his obligations to accept the work book for storage when accepting H. for work.

Since Kh.'s work book was received by the employer when hiring, and it was the employer who committed violations in the conduct personnel records, then he is obliged to issue the plaintiff her work book ( The appeal ruling of the Kemerovo Regional Court dated September 20, 2012 in case No. 33‑9186 ).

* * *

A work book is a very important document for an employee, and since the legislation establishes the obligation of a specific employer to organize the accounting and storage of work books, this should be treated very responsibly. And if the majority of litigation is associated with a violation by the employer of the procedure for issuing or filling out work books, then bringing to administrative responsibility is precisely with the procedure for appointing a responsible person, acquiring, recording and storing work books and inserts to them.

Answer to the question:

The regulations governing this area of ​​work do not contain clear instructions regarding the equipment of the place where the work book of the employee is stored. That is, the legislation does not establish requirements for the storage of work books, for example, in a safe or a metal cabinet. Also, there are no requirements for the room where the work books are located, for example, the requirement for bars on windows and a metal door.

Don't miss: the main article of the month from leading specialists of the Ministry of Labor and Rostrud

Encyclopedia on the design of work books on a turnkey basis from the Kadra System.

Rules for the maintenance and storage of work books, the production of work book forms and the provision of employers with them approved. Decree of the Government of the Russian Federation of April 16, 2003 No. 225 (hereinafter referred to as the Rules).

An analysis of the norms of the Rules shows that the procedure for storing work books of employees with whom labor Relations the employer continues, is not specifically regulated. Paragraph 42 of the Rules establishes requirements for the storage of work book forms and an insert in it are stored in the organization as documents of strict accountability. Forms of strict reporting must be stored in safes, metal cabinets or special rooms to ensure their safety (clause 6.2 of the Regulation on documents and workflow in accounting, approved by the USSR Ministry of Finance on July 29, 1983 No. 105). But this is a requirement for the storage of forms. A completed work book is not a document of strict accountability, therefore, the norms are not mandatory when storing work books of employees. Paragraph 43 of the Rules establishes a requirement for the storage of unclaimed work books: “... in accordance with the requirements for their storage, established by law of the Russian Federation on archiving”.

Paragraph 45 of the Rules is responsible for the organization of work on the storage of work books and inserts in them lies with the employer. Therefore, in order to avoid the loss or damage of work books, the organization is obliged to take appropriate measures. So, at its discretion, the organization has the right to use safes, metal cabinets or specially equipped rooms for storing work books of employees.

Details in the materials of the System Personnel:

How to record and store work books

Ivan Shklovets, Deputy Head Federal Service for work and employment

How organizations store work books

Keep work books in the organization as documents of strict accountability and, best of all, in a fireproof safe. If this is not possible, then in a cabinet that is locked with a key. Issue forms to the person responsible for maintaining work books at his request, drawn up in any form.

At the end of each month, the employee responsible for maintaining work books must submit to the accounting department a report on the availability of forms and on the amounts received for completed work books and inserts, with a receipt order attached. A report on the availability of forms and on the amounts received for issued work books and inserts is compiled in any form.

In this case, the employer is obliged to constantly have in stock (Rules, approved).

An example of issuing forms of work books for reporting and drawing up a report on the availability of forms and on the amounts received for issued work books and inserts

• work book form;
• workbook insert.

On October 21, Gromova submitted to the accounting department about the availability of forms and about the amounts received for completed work books and inserts.

Question from practice: who in the organization should be responsible for accounting, maintaining and storing work books

AT big company The HR department is usually in charge of maintaining work books. In a small organization, due to the lack of an appropriate special unit, accountants, secretaries or other officials can do such work. The appointment of a person responsible for working with work books is issued by the head of the organization in a free form (Rules approved). If there is no one to entrust the maintenance of books, then those responsible for accounting.

When changing the person responsible for working with work books, transfer work books according to the act of acceptance and transfer of cases. At the same time, in the act, indicate not just the number of books, but list their actual composition (names of owners and details). The act must be certified with two signatures - on the one hand, indicate the position and surname of the person who accepted the documents, on the other hand, the handed over. When revealing the facts of the absence of some work books, draw up an act in which indicate the reasons for their absence.

With respect and wishes for comfortable work, Tatyana Kozlova,

Expert Systems Personnel

The company must appoint a person responsible for maintaining and storing work books clause 45 of the Rules for maintaining work books.

Example. Order on the appointment of a person responsible for maintaining work books

OOO "Alfa"
ORDER
on the appointment of a person responsible
for maintaining work books

Appoint the head of the personnel department Frolov N.S. responsible for the maintenance, storage, accounting and issuance of work books.

General Director Ivanov Ivanov I.I.

Acquainted with the order: Frolov Frolov N.S.

31.01.2019

To account for work books, keep a special book. Enter the books of all employees into it - both those that they brought and those that you designed yourself. Upon dismissal, issue a labor contract against signature in this book clause 41 of the Rules.

Example. Book of accounting for the movement of work books

It is necessary to keep work books in a safe or in a special room where they will be safe. clause 6.2 of the Regulations on Document Management.

It is possible to issue a work book in the hands of an employee who does not quit in only one case - when applying for a pension. In other cases, give the worker .

Issue a work book to an employee applying for a pension within three working days from the date of receipt of his application. On it, he can sign for the receipt of labor. Another option is to take a receipt from him that he received a work book clause 7 of the Rules.

Example. Application for issuance of a work book

to CEO

• OOO "Alfa"
• Ivanov I.I.

Statement

In connection with the registration of the old-age insurance pension, I ask you to issue me a work book for submission to Pension Fund RF.

Fedorov

03.04.2019

Example. Receipt of receipt of a work book for registration of a pension

to CEO

• OOO "Alfa"
• Ivanov I.I.

Receipt for receipt of a work book

I hereby confirm that I have received the work book.

Fedorov

03.04.2019

To account for forms of work books, they maintain an income and expense book clause 41 of the Rules.

A sample of filling in the income and expense book for accounting for forms of work books

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If it is necessary to draw up a work book, an employee needs to charge a fee for the form from him (clause 47 of the Rules for maintaining and storing work books). As a rule, a fee for a work book form is charged from an employee hired for the first time, and a fee for an insert form is charged from an employee who has run out of all pages of the work book of the Job Information section. The employee must pay in cash according to a receipt order or transfer money to the company's current account through a bank.

Is it possible to deduct money for a work book form from an employee's salary?

No. Withholding money from salary is possible only in the cases listed in articles 137 and 248 Labor Code RF. The list of these cases is exhaustive and the issuance of a work book form is not among them.

Forms of work books are issued to employees free of charge if:

• an emergency (fire, flood) occurred, as a result of which the work books of employees were damaged;
• the form of the work book was spoiled by a personnel officer at initial filling(clause 48 of the Rules for maintaining and storing work books).

The write-off of damaged forms of work books and inserts to them is drawn up by the ACT ON WRITING-OFF FORMS OF Strict REPORTING in the form 0504816, which was approved by the Order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n lOn approving the instructions for budget accounting.

Is it possible not to charge an employee for a work book form?

It is possible, if it is enshrined in a local regulatory act (for example, in the rules of internal work schedule) or in the order of the head of the company. But remember that in this case, the cost of acquiring a work book will not be included in the tax base for income tax (clause 16, article 270 of the NKRF).

Filling out a work book

Do not draw up work books on forms that the employees themselves brought. The company should purchase forms only from official distributors, because the form purchased at retail may turn out to be a fake.

LSpetsBlank LLC, GUP lGlavsnab of the Government of Moscow, CJSC lRaznosbyt are authorized to distribute work books. To obtain forms of work books, it is necessary to issue an application letter on the letterhead of your company to one of these distributors indicating the number of required forms or send a request by fax.

Take care of purchasing work book forms in advance and always have some stock of documents. This is necessary in order to avoid problems during possible inspections (for example, to be able to quickly issue a work book for an employee who has come to work for the first time).

We hired an employee who brought the work book form himself. He even partially filled it out with his own hand - he wrote his last name, first name, patronymic, education on the title page. Is it possible to continue processing this work book?

Employees generally do not have the right to independently acquire work books and fill them out, so you should not accept and maintain such a book. Employment books are drawn up by the personnel department of the company, and their forms must be purchased centrally and accounted for in the income and expense book. This confirms the official registration of the work book. Remember that you will be responsible for the design of the book. It is best to return this form to the employee and get him a work book on the form that your company purchased.

Accounting for work books

Since work books are documents of strict accountability, the legislation defines the procedure for their accounting and storage (section VI of the Rules for maintaining and storing work books). Each company is obliged to keep an INCOME AND EXPENDITURE book for accounting for forms of a work book and an insert in it, as well as a book for recording the movement of work books and inserts in them. The forms of the books were approved by the Decree of the Ministry of Labor of Russia dated October 10, 2003 No. 69 l On approval of the instructions for filling out work books ”(Appendices No. 2 and No. 3).

The income and expense book for accounting for the forms of the work book and the insert in it is maintained in the accounting department of the company. The book takes into account the forms of work books until they turn from a simple form into an employee's personal document. Entries are made to it immediately after receiving the forms from the distributor. The book must indicate information about all transactions related to the acquisition and expenditure of purchased work books and inserts in them, indicating the series and numbers. And also enter information about the cost of the forms.

The personnel department of the company maintains a book of accounting for the movement of work books and inserts in them. This book contains information about the date the employee was hired, his last name, first name and patronymic, series and number of the work book and insert, position, place of work, as well as the details of the document on the basis of which the employee was hired.

All sheets in both books must be numbered, laced, certified by the signature of the head of the company, and also sealed with a wax seal or sealed (p. 41 l Maintenance of work books»).

How to certify work book records if the company does not have a wax seal?

In this case, the books can be sealed. The filling is easy to make. Bring the ends of the harsh thread with which you stitched the magazine to the inside of its back cover, place them between two squares of white paper and glue these squares. Attach the seal to the inside of the cover and put on it the usual round seal of the company or personnel department so that part of the print goes on the cover. And do not forget to make an attestation about how many pages in this book are laced, numbered and sealed. Next, put a signature indicating the position, last name and initials and the date.

The absence of work book records or their incorrect execution is a serious violation for which the state labor inspector may impose a fine.

• officials of the company (for example, the head) may be fined 500-5000 rubles;
• the company can be fined in the amount of 30,000-50,000 rubles.

Penalties for violation of labor legislation are established by Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

If an employee needs to temporarily issue a work book in his hands, how to arrange it correctly?

It is impossible to issue a work book in your hands, this is not provided for by current legislation. In our opinion, this is not only illegal, but also dangerous, because the employee may not return the work book. We recommend that you give the employee a copy or an extract from the work book, and not the work book itself.

In accordance with clause 7 of the Rules for maintaining and storing work books, you are obliged, upon a written application from the employee, no later than three days from the date of filing the application, to issue him a copy of the work book or a duly certified extract from the work book.

How to store work books

Employment books should be stored in the company as documents of strict accountability and best of all in a fireproof safe. If this is not possible, then in a cabinet that is locked with a key. At the end of each month, the employee responsible for maintaining work books must submit to the accounting department a REPORT ON THE AVAILABILITY OF FORMS and on the amounts received for issued work books and inserts, with the receipt order attached (clause 42 of the Rules for Accounting and Storage of Work Books ").

Labor books and duplicates not received by employees upon dismissal are stored for TWO YEARS in the personnel department separately from other labor books. After that, unclaimed work books are stored in the company's archive FOR 50 YEARS, and then destroyed (clause 43 of the Rules for Accounting and Storage of Work Books).

Who in the company should be responsible for accounting, maintaining and storing work books?

The appointment of a person responsible for working with work books is made out by order of the head of the company in free text form. As a rule, these duties are assigned to a personnel officer, sometimes to a secretary or accountant.

When changing employees of the personnel service, transfer work books according to the act of acceptance and transfer of cases. Indicate in the act not just the number of books, but list their actual composition (names of owners and details). The act must be certified with two signatures - on the one hand, indicate the position and surname of the person who accepted the documents, on the other hand, the handed over. When revealing the facts of the absence of some work books, draw up an act in which indicate the reasons for their absence.

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