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

Registration of labor relations between the entrepreneur and employees

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

Considering that the obligations of an entrepreneur, as an employer, practically do not differ from the actions of legal entities, an individual entrepreneur must be prepared for some material costs in connection with this fact. In addition to the payment wages, prerequisite a transfer for employees of insurance premiums in off-budget funds, withholding taxes.

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

Work for an individual entrepreneur on a work book

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

List of documents that should be requested from employees during registration labor relations, next:

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

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

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

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

At the initial employment of an employee, the entrepreneur is obliged to independently start a work book.

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

Does an entrepreneur need to register himself personally at work

In the presence of employees, it is required to formalize labor relations in accordance with all the rules of the Labor Code of the Russian Federation. But if the activity is carried out independently, is it necessary for the individual entrepreneur to make an entry in the work book to himself?

Legislatively, this possibility is not provided. An entrepreneur may have the status of an employer, but it will not be possible to formalize a unilateral labor relationship.

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

Entrepreneur entry in the work book

• Should he record in his own TRC?
• Is he obligated to conduct the TRC of hired employees?

The answers to these questions will vary.

An entrepreneur cannot make an entry in his own TRK, since only data on labor activity is entered into it (see Article 66 of the Labor Code of the Russian Federation, hereinafter referred to as the Labor Code). An individual registered as an individual entrepreneur is engaged in entrepreneurial activities, i.e. activities aimed at making a profit and carried out at their own peril and risk (paragraph 3 of part 1 of article 2 Civil Code RF). An individual entrepreneur cannot make an entry in the work book in relation to himself, just as he cannot pay himself a salary. Rostrud adheres to this position in a letter dated February 27, 2009 No. 358-6-1.

On the other hand, an entrepreneur is obliged to make entries in the TRC of individuals who work for him. Such a requirement is contained in s. 3 art. 66 TK. So, an individual entrepreneur must conduct the TRC for his employees, who:

• work for him at a permanent place of work;
• work for the entrepreneur for more than 5 days.

How to fill out an individual entrepreneur work book: a sample

The TRK form, as well as the rules for its execution and maintenance, are established by the following regulatory acts:

• Rules of conduct ..., approved. Decree of the Government of the Russian Federation of April 16, 2003 No. 225.
• Instructions for filling ..., approved. Decree of the Ministry of Labor of the Russian Federation dated 10.10.2003 No. 69. Details - in the article "Instructions for filling out and maintaining work books".

Here are their main points:

• dates in TrK are indicated in numerical format: dd.mm.yyyy (for example, 12/21/2017);
• the names of the documents on the basis of which the recording is made must be indicated in full (for example, an order), abbreviation to pr. is not allowed;
• the name of the individual entrepreneur must be indicated in column 3 in full (for example, individual entrepreneur Sergey Alexandrovich Krotov).

A job posting consists of:

• record numbers in order;
• day, month and year when the employee was employed;
• employee positions with indication structural unit, if it exists;
• details of the document by which the employee was hired (for details, see the article “Filling out a work book when hiring - a sample”).

When an employee is terminated:

• the next record number in sequence;
• the day the employee leaves, as a rule, this is the last day of his performance of his duties;
• the reason for dismissal and the required article of the Labor Code, reductions in this case are also not allowed.

So, speaking of IP and work book, you need to remember 2 points. The entrepreneur does not enter information about himself into the TRC, since he carries out entrepreneurial, and not labor activity. An individual entrepreneur fills in the TRC of his employees as a legal entity employer.

A person who is or was an individual entrepreneur should not have any records of his own work in his work book.

Entrepreneur (IP) and work book, Filling in the IP work book

The work book is the main document on the work activity and work experience of the employee. Since 2006, individual entrepreneurs have also received the right to issue 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 all those who work for them for more than five days has been specified. Thus, the Government Decree came into force Russian Federation of March 1, 2008 No. 132 "On Amendments to the Decree of the Government of the Russian Federation of April 16, 2003 No. 225".

Who should keep work books

The following categories of employers (except individuals) should keep work books for each employee:

• organizations;
• individual entrepreneurs;
• private notaries;
• lawyers who have established law offices.

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 IP, because records are made in the work book about labor activity, and not entrepreneurial.

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, as there will be no other party in the employment relationship. Therefore, to maintain a work book for himself, an individual entrepreneur (IP) does not have any legal grounds.

An individual entrepreneur himself and no one else can make an entry in the work book!

Note : . A person who is or was an individual entrepreneur should not have any records of his own work in his work book.

In tax pension insurance contributions for your future pension. As long as deductions are being made and you are listed as an individual entrepreneur, you have an insurance period. If you terminate your activity, then to calculate a pension Pension Fund will issue you a certificate of your insurance experience.

Registration of the IP work book

The Labor Code obliges employers to keep work books for each employee. If the work of an individual entrepreneur is the main activity, then an entry in the "labor" is made only if the employee has worked for more than five days. When issuing a book, keep in mind that there can be no abbreviations even in the name of the employer, for example, "IP Vasiliev V.V." should look nothing more than "Individual Entrepreneur Vasiliev Vladimir Vasilievich".

If an employee who has never worked anywhere before comes to an individual entrepreneur, then he needs to draw up a work book. The employee, in turn, must compensate for the cost of purchasing the book by depositing money at the cash desk (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 required amount can be deducted 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 of the 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 produced 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 surname, name and patronymic of the employee are indicated in full. Abbreviations or replacement of the name and patronymic with initials are not allowed. The date of birth (day, month, year) is entered in the book on the basis of a passport or other identification document (for example, a military ID, a foreign passport, a driver's license, etc.).

A record of education is made only on the basis of a certificate, diploma, etc., and if education is incomplete, then on a student card, record book, certificate educational institution. Each entry is assigned a 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, the grounds for termination of the employment contract must also be indicated.

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

There are situations when, for one reason or another, employees of an entrepreneur do not want to submit their work books. How to fulfill the obligation to maintain a work book in this case? It is not necessary to issue a new one, since the employer is not given the right to start another work book for the employee if the previous one is available. And in order not to fall under administrative punishment for violating the procedure for maintaining a work book (), it is necessary to draw up an appropriate act signed by several witnesses stating that the employee was asked to submit a work book, which he refused without explanation.

Attention!

The name of the employer must be spelled out in full in the work book. For example: "Individual entrepreneur Vasiliev Vladimir Vasilievich."

Since February 2008, Gosznak has been affixing a hologram as a measure to protect the forms of work books. It is used at the request of the employer issuing the work book. She can protect the invariable elements of the form, for example, the number, the signature of the person who issued the form, the seal of the employer. Forms of work books and inserts without holograms are valid.

Correcting errors in the workbook

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 mistake, that is, the previous employer, to do this.

If the previous employer cannot be found (for example, the company is liquidated, and the entrepreneur has 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 the title page of the work book, edits are made on the basis of a specific document. For example, changing the entry about the last name - based on the data of the passport, birth certificate, marriage or divorce with reference to their number and date. On the basis of the same documents, they change the name, patronymic and dates of birth that are entered incorrectly in the labor. The previous entry is crossed out with one line and a new entry is made. On the inside cover of the work book, links are made to the documents on the basis of which the changes were made.

At the same time, it is not allowed to cross out incorrect entries in those sections of the work book that contain information about the work or awards of the employee. Such records must be “recognized as invalid”, and then the correct ones must be entered.

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

IP workbook. Registration of the section "Information about work" in connection with a change in the name of the employer - an individual entrepreneur

Since the 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. Ivanov (IP Ivanova I.I.) from 09/01/2012 was renamed into an individual entrepreneur I.I. Petrova (IP Petrova I.I.)”. Such conclusions follow from paragraph 3.2 of the Instruction, approved by the Decree of the Ministry of Labor of Russia dated October 10, 2003 No. 69.

So at the beginning of the section "Information about the work" Columns 1 and 2 of the section do not fill out. Enter in column 3. In column 4, indicate the documents on the basis of which the changes were made.

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

Does an individual entrepreneur keep a work book for himself?

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

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

In trying to find an answer to the question posed in the title, it is important to consider two facts, established by law:

1. An individual entrepreneur is obliged to draw up work books for employees working for him.
2. An entrepreneur cannot be considered an employee in the sense that the law puts into this concept.

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

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

Many do not understand: since it is the book that acts as the main document on labor activity, how is the length of service taken into account in its absence? The answer to this question is given by the pension legislation of the Russian Federation.

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

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

To this end, you will have to make the following deductions:

1. Fixed insurance contributions to the pension fund for yourself. The amount of such payments must be clarified annually. The statutory amount of fixed contributions changes periodically.
2. The pension fund of the Russian Federation will have to make deductions for each employee of the entrepreneur. At the same time, the amount of contributions is determined by the amount of payment for work and bonuses.

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

Few become PIs as soon as they reach working age. Most Russians first get hired by some kind of company. Naturally, in the course of employment, the employer draws up a corresponding entry in the work book. Subsequently, this citizen can become an entrepreneur. At this point, the problem arises of how the experience will be calculated. In practice, reverse situations also occur - an individual entrepreneur decides to stop running his business and get a job for hire. The experience in both situations described is confirmed by two documents - this is a work book and a certificate of registration as an entrepreneur.

Upon reaching the age of the individual entrepreneur, you should go to the Pension Fund in order to obtain a certificate confirming that he made contributions that are established by law.

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

The law provides for the obligation of the entrepreneur to draw up work books for his employees employed by him. The only condition under which it is not necessary to make an entry is in case of admission to temporary work.

When accepting an employee to an individual entrepreneur for a job that is the main one, a new employee must make a record. The law allows you to do this not immediately, but five days after taking office.

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

The main rules for this are as follows:

1. The name of the employer must be indicated in full. That is why it is not allowed to reduce the legal form to an abbreviation. That is, you should write in full - an individual entrepreneur.
2. If employment is carried out for the first time, the new employer is obliged to have a work book. The employee must purchase the form on his own at his own expense or agree to deduct its cost from wages. When drawing up a new work book, it is important to fill out the title page correctly. Here the data of the employee is indicated on the basis of a passport or other document confirming the identity. Information about education is indicated in accordance with the diploma.
3. The records exclusively use Arabic numerals for dates.
4. When dismissing, in addition to the reason, it is mandatory to indicate a link to the article of the Labor Code.
5. Each entry must have a corresponding sequence number.
6. AT without fail the name of the position for which the employee was hired is indicated. This is done in accordance with staffing. If a transfer is made to another position, this is also reflected in the document in question.

The entrepreneur is obliged to comply with all the rules for filling out the work book. At the same time, we emphasize that violation of the norms of the law entails punishment in accordance with Russian law.

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

It is important to follow the general rules for all, but also to know some features:

The entrepreneur should also be aware that no entries are made in the work book about disciplinary action. The only exception is dismissal own will but for serious misconduct. Information about the reason for termination of the contract and information about awards must be reflected in the work book.

An entrepreneur may face a situation where an employee refuses to provide his own work book, which he had previously kept. Refusal in such a situation from a record of employment may result in a fine. At the same time, it would be illegal to issue a new work book.

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

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

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

Not so long ago, the Labor Code has undergone certain changes - now the individual entrepreneur has the obligation to start a work book for each of his employees. Of course, when making changes to the TC, many questions arise. Therefore, it is necessary to find out how the work book is issued by an individual entrepreneur and does the entrepreneur himself need a book?

Why was there a need for formalization?

The Labor Code of the Russian Federation states that it is mandatory for every employee to have a work book. It is provided by the employer. However, earlier in the Labor Code there was no mention that an individual entrepreneur is obliged to start a work book for his employees. An individual entrepreneur did not face the issue of registration and maintenance of this documentation, but his employees subsequently often received problems related to the lack of experience.

Many employees who later changed jobs with sole proprietors to formal employment faced such a problem as the refusal of the new boss to take into account the years of work with the entrepreneur indicated in the new employee's employment contract. In addition, many individual entrepreneurs simply forgot to register contracts with the authorities local government which was considered mandatory.

Does an entrepreneur need a work book?

The fact that this document is necessary for employees is understandable. However, individual entrepreneurs are not employees - they are employers. I.e labor function they are not fulfilled, and the individual entrepreneur, according to his status, is not considered an employee. Therefore, they do not make any entries in their own work book.

Neither the individual entrepreneur himself, nor anyone else has legal grounds to fill out an entrepreneur's work book. How is experience calculated?

The duties of the individual entrepreneur include the deduction of insurance premiums to the Pension Fund for his future pension. As long as the receipts continue, you are listed as an individual entrepreneur - and your experience accumulates. As soon as receipts cease due to the completion entrepreneurial activity, you get a certificate of experience.

The law states that the period of entrepreneurial activity is calculated when the length of service is calculated. The document that confirms this, in such cases, is the USRIP record sheet.

Immediately after the registration has been carried out, the individual entrepreneur is obliged to pay a certain amount as insurance premium to the Pension Fund:

1. Fixed contributions. The amount of the contribution may change annually, in accordance with government acts or laws that are intended for the population engaged in entrepreneurial activities.
2. The amounts of contributions that are established for persons making payments or rewards to individuals.

The guarantee of receiving a pension in the future is a fixed amount of contributions.

Each entrepreneur must keep documents confirming his individual entrepreneurial activity.

1. EGRIP record sheet.
2. Notice of registration in the Pension Fund.
3. Receipts or payment orders that show that you regularly pay insurance premiums.

Video: How to make entries in the IP workbook?

Employee's work book

Registration of the work book of an individual entrepreneur must take place in accordance with all the requirements presented in the Labor Code.

So, if an employee considers work with an entrepreneur as the main activity and has no other employment, it is necessary to draw up a book at least 5 business days after the start of work of the employee. With the entry into force of the new law, adopted on October 6, 2006, it became necessary to indicate the date of filling out the book no later than this date, from the first day the employee began work.

A few hints

1. You can write the date in any section only in Arabic numerals (the day and month are written in two digits, the year in four digits).
2. Entries must certainly be made carefully (even you need to sign legibly). They are introduced with a pen (optional - gel, ballpoint, rollerball pen) or light-resistant ink of traditional colors - blue, black, purple.
3. Sections "Information about the work", as well as "Information about the award" do not allow strikethroughs or incorrect inscriptions.
4. Entries, it is quite possible, will be made by a person whom the employer appoints as responsible for this, if the staff is large and the individual entrepreneur himself does not have the opportunity to do this. Therefore, in the column indicating “the signature of the person responsible for maintaining the book”, either the name of the entrepreneur or the person filling out the document is put.

How to fill out the title page of a work book?

The design of the title page must comply with the provisions of the second section called "Instructions for Notebooks", approved in 2003, October 10. If you follow these instructions completely, there should be no problems with filling, and no errors should be made either.

The indication of the full name must be not only legible, but also complete - in no case can they be shortened. The full name of the employee and the date of his birth, education (specialty or profession - too), which can be entered only if there are documents confirming this information - a passport, a diploma, are indicated.

Column "Information about work"

To begin with, column 1 indicates the serial number of the entry being made

Column 2 indicates the day, month and year when the employee began his career with the individual entrepreneur.

In column 3, abbreviations are not allowed in the full name and when indicating other data. So, an individual entrepreneur, filling out a book, must indicate “individual entrepreneur Berezovsky Oleg Nikolaevich” and in brackets “IP Berezovsky ON”. This column also indicates the position, specialty (work), profession and qualifications.

In column 4, you need to indicate the date, as well as the number of the work order.

The rest of the entries are made according to the Instructions.

It should be noted that filling in certain data is carried out only after the official conclusion of an employment contract.

Printing in the work book

How to issue a work book of IP? In accordance with the instructions for filling out work books, the title page should contain the organization in which the document was first filled out. The law, adopted in 2008, obliges entrepreneurs to certify with a seal and records of the dismissal of an employee. However, what is most interesting, the law does not oblige individual entrepreneurs to carry a seal with them - this is an independent, not compulsory choice for everyone. At the same time, due to the lack of a seal in the work book, the employee may have problems - both with the future boss and with the Pension Fund.

In this case, many individual entrepreneurs draw up a certificate in which they explain the lack of a seal. However, there is a snag here - if this document, again, is not notarized and there is no seal on it, the Pension Fund may refuse to take this certificate into account.

If an employee is applying for a job for the first time

Surely, many people have questions about how to properly draw up an IP work book, if an employee gets a job for the first time. In this case, everything is quite simple - the entrepreneur gives the employee a new work book, indicating in it the exact number of the person's employment.

Responsibility for work books assigned to the employer

For violation of the rules for maintaining, storing, accounting, as well as issuing work books, the employer is liable under the law. So, if these rules are violated (both the employer and the person authorized by him can violate the rules), sanctions are applied in the Russian Federation, which are listed in article 5.27 of the Code of Administrative Offenses of the Russian Federation. For example, punishment can be not only a fine (from 1 to 5 thousand rubles.), but also the suspension of the entrepreneurial activity of the violator for up to 90 days.

In addition, if the employer caused moral harm to the employee when filling out incorrect data in the work book, he is obliged to pay monetary compensation to your employee

Therefore, it is important for any entrepreneur to know the rules for accounting, storing, issuing and filling out work books.