An outsourcing company provides accounting services; in connection with the provision of such services, the company needs to have several chief accountants on its staff. Will it be legal if we hire two, three, etc. chief accountants for the position of chief accountant?

The chief accountant is the second person in the organization and reports only to the head of the organization. Many documents (monetary and settlement documents, as well as financial and credit obligations) are considered invalid and should not be accepted for execution.

You can divide responsibilities between two or three employees, stipulating this in job descriptions, but only one of them can be called chief accountant. The rest should be called differently, for example, head of the accounting and financial accounting, chief accountant's assistant.

The rationale for this position is given below in the materials of the Glavbukh System

1. Situation:Who is responsible for organizing accounting in the organization

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

He is obliged:
– or entrust accounting to the chief accountant or other official of the organization;*
– or enter into an agreement for the provision of accounting services with third party(specialist);
– or take over the accounting (if the organization is a small or medium-sized business).

In case of evasion accounting V in the prescribed manner, distortion of reporting and failure to comply with the deadlines for its submission and publication, the head of the company and other persons responsible for organizing and maintaining accounting records may be brought to administrative or criminal liability in accordance with the legislation of the Russian Federation. This provision is contained in Law No. 129-FZ.*

I.N. Lozhnikov,

Director of the Accounting Methodology Department of CJSC HLB neshaudit"

3. Article:What responsibility does he bear and for what? Chief Accountant organizations

In many companies, the chief accountant is actually the second most important person. High status also implies increased responsibility, including for mistakes made. Can the chief accountant be held criminally liable? How is he responsible for damage caused by incorrect tax calculations?

The chief accountant of an organization, depending on the violation he committed, can be simultaneously brought to disciplinary, material and administrative liability. After all, these types of responsibilities are independent and therefore apply to the employee independently of each other. For socially dangerous offenses, instead of administrative liability, the chief accountant may be subject to criminal liability (clause 7, part 1, article 24.5 of the Code of Administrative Offenses of the Russian Federation).

Only the taxpayer himself or a tax agent can be held liable under the norms of the Tax Code of the Russian Federation (Articles and Tax Code of the Russian Federation). Company officials are not subject to tax liability.

The only exception to this rule is the responsibility of the chief accountant as a witness, provided for in Article 128 of the Tax Code of the Russian Federation. So, if the chief accountant was summoned to the inspectorate as a witness in the case of tax offense, then he may be fined:

• for 1000 rub. in case of failure to appear or avoidance of appearing without good reason;
• 3000 rub. in case of unlawful refusal to testify or giving knowingly false testimony.

The boundaries of liability for errors in accounting between the director and the chief accountant are not clearly defined by law.

The chief accountant is individual, with whom an employment contract has been concluded and who solely conducts accounting in the organization or heads the accounting service (clause 2 of Article 6 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, hereinafter referred to as Law No. 129-FZ). In his responsibilities and the scope of responsibility includes (clause and article 7 of Law No. 129-FZ):

• formation accounting policy organizations;
• accounting;
• timely delivery of complete and reliable financial statements;
• ensuring compliance of carried out business transactions legislation of the Russian Federation;
• ensuring control over the movement of the company’s property and the fulfillment of its obligations.

In addition, along with the general director and cashiers, he is responsible for compliance with the Procedure cash transactions in the Russian Federation (approved by decision of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40). This is indicated in paragraph 39 of the said Order.

However, not only the chief accountant is responsible for accounting in the company. Her CEO bears responsibility for organizing accounting and compliance with the law when carrying out business transactions (Clause 1, Article 6 of Law No. 129-FZ). He is also responsible for organizing the storage of accounting documents, accounting and reporting registers (clause 3 of Article 17 of Law No. 129FZ).

As a result, neither tax nor accounting legislation stipulates clear boundaries of responsibility between the general director and the chief accountant. In practice, the responsibility of each of them is determined based on the official duties and powers of these persons, as well as the organizational, administrative and economic functions they perform (clause 7 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated December 28, 2006 No. 64). In this case, you should focus on the internal documents of the organization: employment contracts, job descriptions, regulations on departments, orders on the temporary assignment of responsibilities to individuals, etc. Read about the distribution of responsibility in the event of a change in the chief accountant in the box below.*

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Who cannot be accepted part-time

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

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

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

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

As a rule, you can't.

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

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

Yes maybe.*

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

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

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

No, he can not.*

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

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

Working hours

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

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

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

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

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

Example of registration for hiring an external part-time worker

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

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

Nina Kovyazina, Deputy Director of the Department of Education and human resources Ministry of Health of Russia

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

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

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

A comment:

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

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

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

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

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

Assignment of staffing table

Nina Kovyazina,

Deputy Director of the Department

education and human resources of the Russian Ministry of Health

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

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

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

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

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

Ivan Shklovets, Deputy Head Federal service on labor and employment

Sincerely,

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

Answer approved by Varvara Abramova,

leading expert of the BSS "System Glavbukh".

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 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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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 indeed, who is even more thoroughly acquainted with financial situation enterprises? In the hands of the chief accountant are 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 accounting, 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 Russian Federation It is prohibited to unreasonably deny a person permission. 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. The requirements for the qualifications of the chief accountant are completely different. 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 savings 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, a document is drawn up for him primary documents, as 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 a ban on these actions in the employment contract. In fact, it is illegal. The labor inspectorate may have questions regarding such an employer.

Many organizations continue to resolve issues related to the part-time work of accountants. After all, even small companies cannot do without a competent specialist in this area. This employee controls all expenses, is engaged most of the documentation.

Highlights and Features

Not every manager can afford to hire a full-time accountant. The reasons may be different. Usually these are restrictions either on the availability of funds or on the volume of work performed. The best option becomes invitation to a part-time position.

The latter can be of two types:

1. Internal.
2. External.

Combination and part-time work are different concepts. If an employee combines positions, this happens without interruption from his main activity. A part-time worker, on the contrary, works extra in his free time.

Combining the position of chief accountant

Working as a part-time chief accountant will not be considered a violation of current legislation. Main features a similar scheme becomes:

1. Availability of regular and paid work.
2. Perform duties only at times when the citizen is free from his main position.
3. Work solely on the basis of an employment agreement.
4. Concluding a contract with a citizen who already has an employment relationship with another employer.

Employment contracts must be drawn up in two copies. The second one is given to the accountant for signature. In addition to the main and standard provisions, this document must reflect the following types conditions:

1. An indication that it is part-time work that is meant.
2. A description of how many hours a specialist works in one day. The law says that the maximum should be no more than 4.
3. Calculation, accrual wages occur as for other employees. The basis is the number of hours worked per month.
4. It is necessary to have a clause dedicated to vacation. The main thing is that his time coincides with rest from his main job.
5. Chief accountants additionally sign a condition related to financial liability.

About the employee's responsibilities

As a rule, applicants for such positions are required to the following requirements:

1. Knowledge of the rules by which accounting records are stored.
2. Ability to conduct inspections and audits when necessary.
3. Understanding of the rules for both the preparation of tax reports and their transmission.
4. Understanding the procedure for writing off shortages.
5. Familiarization with tax conditions.
6. Ability to calculate accounts payable and receivable.
7. Registration of transactions, competent organization of document flow.
8. Familiarity with the rules and forms of financial calculations.
9. Studying instructions and accounting regulations.
10. Knowledge of financial and tax legislation.
11. Introduction to the basics of accounting.
12. Standard work skills combined with vocational education.

At the same time, a person who has outstanding convictions in connection with the commission of economic crimes cannot become a chief accountant.

Employment documents

Usually, applicants are not required to present even a work record book. A passport (original and photocopy) is sufficient. A diploma confirming receipt of higher education in the declared field of activity will not be superfluous. This will help confirm that the citizen has the appropriate skills and knowledge.

Advantages and disadvantages

The registration of a part-time accountant has both positive and negative sides. The benefits are greatest. For citizens this is an opportunity to receive additional income. And leaders can count on simplified procedure preparation of documentation for hiring.

Everyone decides for themselves how appropriate this scheme is in a particular case. We must remember that working with numbers and papers always requires increased attention. Will the citizen cope with it? It is important to evaluate your capabilities correctly and in advance.

How is an employment contract drawn up?

It is necessary to follow the procedure for registering a full-time employee. The actions will be as follows:

1. Accepts and considers applications from applicants.
2. They move on to concluding an employment agreement.
3. They issue an order that the employee has been hired for the position.
4. Create personal card The employee is assigned a personnel number.

The employment agreement must include part-time condition. Periodic advanced training is a mandatory condition, which is associated specifically with the position of accountants. It is advisable to provide a link to such conditions in the contract itself.

Do not forget about the instructions for vacations and financial responsibility. The last point is relevant for chief accountants.

About business trips

There are no rules or exceptions for part-time workers regarding business trips. They can all count on:

• daily allowance;
• compensation for travel and accommodation;
• payment of average earnings;
• job preservation.

When a part-time worker goes on a business trip, the company must pay average earnings for the entire duration of the trip. After all, during this period, duties at the main workplace are not performed. During a business trip at the second workplace, you must take leave.

At the same time, it often happens that an employee is sent on business trips for both jobs, but to the same place. Under such circumstances, the average salary is paid for both positions at once. After all, during the business trip all official duties are performed.

Only once will part-time workers be compensated for hotel, daily allowance and travel allowances.

Sick leave and payment

The Labor Code of the Russian Federation provides guarantees for the payment of benefits for pregnancy and childbirth, in connection with temporary loss of ability to work.

But in practice, such guarantees are the most difficult to implement. You need to rely on Federal Law No. 81, which says practically nothing about part-time workers. Therefore, “help” is required from regulations that were adopted even before the Labor Code, but do not contradict it.

The problem is being solved. Part-time accountants can receive benefits for temporary disability at any place of work they choose. You just need to decide where it will be more profitable to issue compensation.

Additional information about risks

Many employers are concerned that Part-time work will interfere with your ability to cope with your main responsibilities. But this risk can be minimized if the general work procedure is spelled out in as much detail as possible in the employment contract from the very beginning. It is necessary to describe in detail how much time will be devoted to certain responsibilities.

Information leak– another one of the most significant risks. The functionality should be trusted only to reliable and trusted employees who are familiar with all the nuances.

If the manager is also the chief accountant, then the risk of economic crimes increases. Therefore, it is better for financial flows to be controlled by a separate specialist.

Dismissal follows the same rules as for other employees. But, if the relationship breaks down at the main job, then a part-time position may be the main one. To do this, an additional agreement or a separate contract is drawn up.

Conclusion

When hiring part-time workers, it is important to ensure that all legal regulations are followed. The main thing is to remember that a part-time worker cannot have irregular working hours. The job responsibilities assigned to the employee should be specified in as much detail as possible.

Such decisions, if managed wisely, can be beneficial for both parties. You only need to carefully approach the process in the first stages.

It’s good if a separate person, and not the manager himself, handles the paperwork. Usually hired for this engineers, familiar not only with general, but also with industry standards.

Features of accepting a part-time job are in the video.