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 combination 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 a contract 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.

Can a chief accountant work part-time?, is of interest to managers of companies involved in optimizing labor costs. Is there a prohibition on hiring the specified specialist as a part-time worker? How to register such an employee, if possible? Read more about all this in our article.

Is it possible to work as a chief accountant part-time?

Working as a part-time chief accountant does not contradict the norms of Russian labor legislation. So, according to Part 5 of Art. 282 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code), the ban on registration of part-time workers is established for the following categories:

• minors;
• working in hazardous or unhealthy conditions, if the main work is related to them;
• other employees, if provided for by law (for example, judges, prosecutors or employees involved in transport management).

Also, employees who, at their main place of work, are employed as managers of unitary (municipal) enterprises or are the only founders/shareholders of an LLC/JSC cannot get a part-time job.

The main signs of part-time (external) employment, and not for one-time or overtime (internal) work, are compliance with the following conditions:

1. An employment contract on part-time work terms is concluded with an employee who is already in an employment relationship (that is, has a place of work where his work record book is kept).
2. The employee performs work solely on the basis of an employment contract.
3. A part-time worker performs work only during the time free from performing the main job.
4. The work is paid and regular.

Working hours for a part-time chief accountant

Part-time employment as a chief accountant implies that the employee will spend no more than 4 hours a day or a full day on it, provided that this time is free from performing the main job (Part 2 of Article 284 of the Labor Code). In addition, in a month the duration of part-time working hours should not exceed half the norm established for the work of this category of employees (Part 1 of Article 284).

Time free from main work can arise, for example, as a result of:

• suspension of work due to unpaid wages on time, in accordance with Part 2 of Art. 142 TK;
• removal from work duties for health reasons with the condition of maintaining the position, in accordance with Parts 2 and 4 of Art. 73 TK.

Like any other employee, an accountant working part-time cannot be assigned irregular working hours. In Art. 284 of the Labor Code clearly states the maximum number of hours of work per day - 4, while the employment contract may contain a smaller number of hours - for example, 2. There are no restrictions on the number of places where you can work part-time (Part 2 of Article 282 of the Labor Code).

However, for chief accountants there are often situations (for example, during the reporting period) when it is necessary to stay at work longer in order to complete everything by the deadline allotted for submitting reports. If at the main place of work the employee is free from performing work duties, then part-time he can work a full 8-hour working day.

If you need to stay even longer, this will be considered overtime work (Article 99 of the Labor Code). In this case, it is important to ensure that for a month (or other reporting period) the standard working hours established for a part-time worker are not exceeded. Also, work will be considered overtime if, while employed at the main place of work, the chief accountant overworked the hours specified in the employment contract (for example, worked 4 hours instead of those prescribed in contract 2).

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How to register as a part-time chief accountant

When hired, a part-time accountant must sign an employment contract, which must indicate that he is a part-time accountant (Part 4, Article 282 of the Labor Code). The appointment of an employee to the position of chief accountant is made by issuing an appropriate order (usually it is drawn up according to form T-1, but it is also possible to use a self-developed form), which indicates that he is being hired on a part-time basis. Then a personal card is created for the employee and a personnel number is assigned.

The position of chief accountant is indicated in the staffing table, even if a part-time employee is hired for it. At the same time, it is recommended to indicate in it the amount of the employee’s full salary, since it is quite possible that in the future a main employee will be hired, and not a part-time employee.

IMPORTANT! Part-time workers are usually not entered into their work book about this place of work, although this is possible if they insist on it.

As stated in Art. 283 of the Labor Code, when hiring a part-time employee, it is necessary to present an identity document. If professional knowledge is required (this is especially true in the case of hiring a chief accountant), then you must have a diploma or other document confirming the receipt of special knowledge in the profession. Before signing an employment contract, the employee must be familiarized with the internal labor regulations, collective agreement and local regulations on the type of work.

Features of concluding an employment contract with a part-time chief accountant

An important condition for applying for a part-time job is concluding an employment contract with him. Such an agreement must be concluded in writing, in 2 identical copies (one for each of the parties signing it).

The features of the contract with a part-time worker are as follows:

1. The condition for part-time employment must be specified.
2. The number of hours of work is indicated, since there is a limitation - no more than 4 hours a day.
3. As for the payment system, it is the same as for main workers, adjusted for the number of hours worked. That is, allowances, benefits and other social protection conditions required for certain categories of employees (sick leave, bonuses, etc.) are also prescribed.
4. A part-time worker has the same right to vacation as employees at their main job, with the only difference being that the vacation in this case is provided simultaneously with the vacation at their main place of work.
5. Also, the employment contract with the chief accountant may indicate a condition on financial liability in full for damage caused to the employer, in accordance with Part 2 of Art. 243 TK.

Where to find a sample employment contract with a part-time accountant

In order to avoid mistakes when concluding an employment contract with a part-time chief accountant (taking into account the above-listed features characteristic of such contracts), it is best to first familiarize yourself with a ready-made sample of such a document.

You can download a sample agreement with a part-time chief accountant on our website. After reviewing the sample document we offer, you can easily create your own, taking into account all the features characteristic of such employment.

So, there is no prohibition on the chief accountant’s employment as a part-time employee, since there are no such restrictions for this specialist. However, when hiring an employee as a part-time employee, it is necessary to take into account that his working hours should not exceed 4 hours a day. In addition, the conditions for part-time work must be reflected in the employment contract so as not to violate current legislation.

We have an organization that provides accounting services to other organizations. The staff consists of accountants. For some specialists, the title of the position in the work book is important. Can an organization have several “chief accountants” by title, but not in essence? At the same time, the organization itself does not have a chief accountant as such. It’s just that some people say: I’ll go to work for you, but only if there is a corresponding position in the labor force - chief accountant or deputy chief.

Answer

Answer to the question:

Thus, two or more chief accountants in one organization cannot work simultaneously, including temporarily.

At the same time, the number of deputy chief accountants is not limited by law.

In addition, by position accountant, the Qualification Directory of positions for managers, specialists and other employees (approved by Resolution of the Ministry of Labor of Russia dated 08/21/1998 N 37) (as amended on 02/12/2014) establishes categories (1,2). Their number in the staffing table is also unlimited.

Details in the materials of the Personnel System:

1. Situation:Can an organization have two chief accountants, for example, during the transfer of the affairs of the departing chief accountant to a new employee?

Thus, two chief accountants in one organization cannot work simultaneously, including temporarily.

Advice: during the transfer of affairs with a new employee, you can enter into or accept him for the position of deputy chief accountant with subsequent.

Nina Kovyazina,

Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare of the Russian Ministry of Health

11.09.2015

With respect and wishes for comfortable work, Tatyana Kozlova,

HR System expert

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I have a question: “Can a company that is engaged in consulting have several chief accountants?” And they could also help with judicial practice in this regard.

Answer

No, he can not. Law No. 402-FZ does not provide for the presence of two chief accountants in any organization.

Clause 3 art. 7 of Federal Law No. 402-FZ dated December 6, 2011 establishes the mandatory presence of a chief accountant in a company. The head of an economic entity is obliged to entrust accounting to the chief accountant or other official. If the company does not have a chief accountant, then it is necessary to conclude an agreement for the provision of accounting services. The exception is small and medium-sized businesses; The managers of such companies can maintain their own accounting records.

Unfortunately, no judicial practice, as well as official explanations, have been identified regarding the presence in a company of several persons who are entrusted with the responsibility for maintaining accounting records.

At the same time, a company may have the following situation: there is one chief accountant (he maintains the accounting of the organization itself, he is assigned these responsibilities by order) and several accountants whose responsibilities include servicing clients.

The rationale for this position is given below in the materials of the “Lawyer System” and in the materials of the “GlavAccountant System”

“All organizations without exception are required to maintain accounting and prepare financial statements (part 1 of article 6, part 2 of article 13 of the Law of December 6, 2011 No. 402-FZ). And the accounting procedure depends on the status of the organization and the taxation system it applies*.

Completely exempt from accounting:

• individual entrepreneur (a person engaged in private practice) - if he keeps records of income or income and expenses and (or) other objects of taxation or physical indicators (for example, when applying UTII) in the manner established by Russian tax legislation;
• A branch, representative office or other structural unit of an organization located on the territory of Russia, created in accordance with the legislation of a foreign state, if they keep records of income, expenses and (or) other objects of taxation in the manner established by tax legislation.

Simplified accounting methods

Three groups of organizations have the right to use simplified methods of accounting, including simplified accounting (financial) reporting. The first of them includes small businesses*. The second group includes organizations that have received the status of participants in the Skolkovo project. And finally, the third group includes non-profit organizations if their receipts (in money or other property) for the previous reporting period did not exceed 3 million rubles.

Simplified methods of accounting may not be used by attorneys and notaries, various types of cooperatives, mutual insurance societies, political parties, microfinance, government and self-regulatory organizations, as well as non-profit organizations recognized as foreign agents.

Organization of accounting

Accounting and storage of accounting documents is organized by the head of the organization (Part 1, Article 7 of Law No. 402-FZ of December 6, 2011).

He must choose one of the following options and consolidate this in the accounting policy:

• entrust accounting maintenance to the chief accountant or other responsible employee of the organization;
• conclude an agreement on the provision of accounting services with a third-party organization (specialist);
• take charge of accounting (for small and medium-sized businesses, as well as non-profit organizations that have the right to use simplified accounting methods)*.

Responsibility for violation of accounting rules

For gross violation of accounting rules, the tax inspectorate may fine an organization under Article 120 of the Tax Code of the Russian Federation. Thus, a gross violation of the rules for keeping records of income and expenses is the absence of primary documents, invoices, accounting registers, systematic (twice or more during a calendar year) untimely or incorrect reflection of assets and business transactions in accounting.

If an organization commits such a violation during one tax period, the fine will be 10,000 rubles. And if within several, the fine will increase to 30,000 rubles. If at the same time the organization also underestimated the tax base, then 20 percent of the amount of each unpaid tax, but not less than 40,000 rubles, will have to be paid to the budget.

There are also penalties for responsible employees of the organization. It is prescribed in the Code of the Russian Federation on Administrative Offences. There, the following are recognized as a gross violation of the rules of accounting and presentation of financial statements:

• distortions in accounting due to which the organization underestimated the amount of accrued tax by at least 10 percent. But gross errors are only those that are related specifically to accounting and at the same time led to arrears;
• distortion of any line item in the financial statements by at least 10 percent.

For any of these violations, as well as for failure to comply with the deadlines and procedures for storing accounting documents, at the request of the tax inspectorate, the court may fine the responsible employees of the organization (for example, its head) in the amount of 2,000 to 3,000 rubles. (Part 1 of Article 23.1, Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

Who is found guilty of the violation?

In each specific case, the perpetrator of the offense is identified individually. In this case, the courts proceed from the fact that the manager is responsible for organizing accounting, and the chief accountant is responsible for its correct maintenance and timely preparation of reports (clause 24 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18). Therefore, the chief accountant (an accountant with chief rights) is usually found guilty of a violation. A leader is recognized as such only if:

• the organization did not have a chief accountant at all (resolution of the Supreme Court of the Russian Federation dated June 9, 2005 No. 77-ad06-2);
• accounting and calculation of taxes was carried out by a third-party specialized organization (clause 26 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18);
• the reason for the violation was a written order from the manager, with which the chief accountant did not agree (clause 25 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18).

If the head of the organization has not organized accounting, then the court may recognize such actions as abuse of authority. And if at the same time they prove that he pursued selfish goals, then the court may sentence him to liability under Article 201 of the Criminal Code of the Russian Federation.”

* This is how part of the material is highlighted that will help you make the right decision.

Sincerely, Valentina Yakovleva,

Leading expert of the Law Firm "Sistema Lawyer"

Answer approved by Victoria Rybalkina,

Head of the Hotline of the USSS "System Lawyer"

A professional help system for lawyers in which you will find the answer to any, even the most complex, question.

The chief accountant is an important person in every enterprise. As a rule, he is the right hand of the head of the company. And really, who else is more familiar with the financial situation of the enterprise? The chief accountant is in the hands of the most important documents directly related to cash flows. That is why, when choosing a chief accountant for a company, a manager should think carefully and take a closer look. After all, you need to be confident in such an employee. There should be no doubts or suspicions for cooperation to proceed in the right direction.

Chief accountant: features of the profession

The chief accountant is an employee who compiles and controls a lot of documentation. This includes contracts, tax reporting, accounting reports and records, all kinds of transactions and calculations. He can be called a “gray eminence”, because he is always aware of everything! In addition, this all-powerful employee has constant access to seals and significant financial documents. As a rule, he is fully privy to all the trade secrets of the enterprise.

What should a director be guided by when considering candidates for the position of chief accountant? What should he pay attention to when choosing an employee first of all? Of course, on his qualifications. Before inviting candidates for an interview, the manager must have a clear idea of ​​what qualities a potential chief accountant of the company should have. By this time, all requirements for the candidate, level of qualifications, skills and abilities must be fully determined.

When choosing a chief accountant from among candidates for this position, the manager must remember that the Labor Code of the Russian Federation prohibits unreasonably denying a person a job. And when choosing from candidates, preference should be given to those with higher qualifications.

The Regulations on Chief Accountants No. 59 dated January 24, 1980 states that the position of chief accountant should be held by a specialist with a higher education in his specialty. In some cases, discussed with a higher management body, a specialist with secondary vocational education may be appointed chief accountant. But this candidate must have about 3 years of work experience in this specialization and no less.

There is also another document - the Qualification Directory, which specifies the requirements for the positions of managers, specialists, etc. It was approved by the Ministry of Labor in 1998. It has completely different requirements for the qualifications of a chief accountant. It states here that this employee must have a higher economic education. In addition, he must have at least 5 years of work experience.

The head of the enterprise should be aware that both of these documents are advisory in nature. That is, the director can focus on the document, but make a completely different decision. The requirements for a potential chief accountant are prescribed by the head of the organization himself. It is he who draws up the job description, where all significant points must be indicated.

Part-time chief accountant: job features

Quite often, managers decide to hire a part-time chief accountant. Basically, the reason lies in saving money. But enterprise management should remember some of the nuances of part-time work, which are provided for by the Labor Code of the Russian Federation.

Part-time work is divided into two types: external and internal. External means accepting an employee of another organization or a freelancer. Here, an employment contract will need to be concluded either with the employee himself or with the enterprise where he works in his main position. Internal part-time job: a specialist hired for the position of chief accountant is already an employee of the organization. In this case, it is necessary to conclude another agreement regarding the part-time position.

Any employee who intends to start a part-time job should know that he has the right to enter into employment contracts with several employers at once. There are no restrictions here. You can read about this in Article 282 of the Labor Code of the Russian Federation (part two). However, it is not at all necessary to ask your main employer if he agrees to this. His opinion, according to the established rules, is absolutely not taken into account.

Documents required for registration of a part-time worker

According to Article 283 of the Labor Code of the Russian Federation, an employer may require the following list of documents from a part-time employee:

• original identification document (passport);
• a document confirming the education or professional training of the employee (diploma, certificate). In this case, you can provide a copy of the document;
• in the case where the upcoming part-time job may be associated with harmful working conditions, the employer is obliged to require the employee to provide a certificate from his main job. This certificate must describe the conditions and nature of the work. The whole point is that any employee can perform work that is harmful or hazardous to health only at one enterprise (this is stated in Article 282 of the Labor Code of the Russian Federation).

What should a chief accountant working part-time do with a work book? Can the employer who hired him part-time demand that it be provided to him? No, he can not. The work book is always with the employer at the main job.

By the way, every employee who gets a part-time job may not report at all that he has a main job. But it is better, of course, to provide truthful information in advance in order to avoid unforeseen situations later.

How to draw up an employment contract with a part-time worker?

When hiring a part-time chief accountant, the manager may have questions about drawing up an employment contract. How to arrange it correctly? In fact, drawing up an employment contract with a part-time employee is practically no different from a regular one. It contains all the necessary information about the employee and working conditions. But there are still some differences. Article 282, Part 4 of the Labor Code of the Russian Federation states that the contract must necessarily indicate that the employee is hired on a part-time basis. Concluding a fixed-term employment contract with a part-time employee is also permitted.

Primary documentation for a part-time worker

Having hired a part-time accountant, primary documentation is drawn up for him, just like for any employee. This includes the employee’s hiring order, as well as his personal card. Both documents must indicate that the employee was hired part-time. And the employee himself indicates this fact in the statement.

Operating hours information

If previously an employer could not oblige a part-time employee to work more than 4 hours a day, now the situation has changed a little. A part-time employee can work more than 4 hours a day if he does not currently have work in his main position. The main condition is not to exceed half the monthly norm of allotted working time.

Some employers, fearing that their employees may combine their main job with additional work in other companies, prescribe in the employment contract a ban on these actions. In fact, it is illegal. The labor inspectorate may have questions regarding such an employer.