Hello! When applying for a job, the employer took from me work book, but as it turned out later, he did not formalize it. Now I want to quit, my salary will not be returned until I complete the work in full (I am a manager in the sales department). What should I do?

Elena

Preface:

We would like to inform you that any enterprise using hired labor in Russia must strictly follow the requirements of Russian labor legislation. Individual labor dispute - unresolved disagreements between an employer and an employee on the application of labor legislation and other regulatory legal acts containing norms labor law, collective agreement, agreement, local regulation, employment contract, including the establishment or change of individual working conditions, which were reported to the body for the consideration of individual labor disputes (Commission on Labor Disputes). This is directly evidenced the federal law dated June 30, 2006 N 90-FZ.

An individual labor dispute is a dispute between an employer and a person who was previously a member of the labor relations with this employer, as well as a person who has expressed a desire to conclude an employment contract with the employer, in the event of the employer’s refusal to conclude such an agreement (Article 381 Labor Code RF)

In your case, in your dispute with your employer, there is no employment contract, which significantly worsens the current situation.

Responsibility for violation of labor laws:

According to Art. 419 of the Labor Code of the Russian Federation there is a concept of liability for violation of labor legislation and other acts containing labor law norms. Persons guilty of violating labor legislation and other acts containing labor law norms are subject to disciplinary and financial liability in the manner established by this Code and other federal laws, and are also subject to civil, administrative and criminal liability in the manner established by federal laws.

Proper maintenance/registration of a work record book:

The work record book is the main source of obtaining information about the employee’s work history. It contains information about all places of work and reasons for dismissal. The employee is obliged to present the work book to the employer when concluding an employment contract, with the exception of cases of part-time work, when the work book remains with the main employer. The work book of the established form is the main document about labor activity And work experience employee. The form, procedure for maintaining and storing work books, as well as the procedure for producing forms of work books and providing them to employers are established by the authorized Government Russian Federation federal executive body. (Federal Law No. 163-FZ)

Your actions if the employer refuses to hand over your work book:

In fact, it is strange that when hiring you unofficially, the employer demanded a work book from you, moreover, without concluding an employment contract/agreement with you.

According to Art. 84.1 of the Labor Code of the Russian Federation "On the day of termination of the employment contract, the employer is obliged to issue the employee a work book"!

1) According to clause 35 of the “Rules for maintaining and storing work books, producing work book forms and providing them to employers”, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225 “On work books”, as well as Art. 234 of the Labor Code of the Russian Federation, if there is a delay in issuing a work book to an employee due to the fault of the employer, the employer is obliged to compensate the employee for the earnings he did not receive during the entire delay. The employer becomes financially liable to the employee due to the latter being deprived of the opportunity to work. In this case, the day of dismissal of the employee will be considered the day the work book is issued. An order is issued on the new day of dismissal, on the basis of which a record of the employee’s dismissal is made in the work book and the corresponding date is set. An entry previously made in the work book is invalid.

2) The payment that is due to a dismissed employee for days of forced absence due to late issuance of a work book is calculated based on average earnings. This is stated in paragraph 62 of the Plenum Resolution Supreme Court RF dated March 17, 2004 N 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation.” Average earnings are calculated according to the standards established in the Regulations on the specifics of the procedure for calculating average earnings. wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922.

3) The employee can also sue the employer asking for compensation for moral damages. Of course, the employee must first prove the infliction of moral damage. But, if he proves it, the employer will be obliged to pay him also monetary compensation, according to Art. 237 of the Labor Code of the Russian Federation.

4) For failure to issue a work book within the period established by law, the employer may be held administratively liable under Art. 5.27 Code of Administrative Offenses of the Russian Federation (Code of Administrative Offences). The fine for the organization will be from 30,000 to 50,000 rubles. In addition, the company official responsible for issuing the work book may also be held administratively liable. The fine in this case is from 1000 to 5000 rubles. in accordance with paragraph 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.

The employer has the right to legally retain the work book, in accordance with Article 238 of the Labor Code of the Russian Federation, in the event of actual damage caused by the employee, as a result of which the employer experienced a real decrease or deterioration in the condition of the property, but for this the employer would need to conduct an internal check.

Unlawful dismissal:

According to the labor legislation of the Russian Federation, in order to dismiss an employee on the initiative of the employer, there must always be a specific reason for dismissal. The Labor Code contains a relatively wide list of such grounds for dismissal on the initiative of the employer, Art. 81 of the Labor Code of the Russian Federation. No one has the right to fire you without specific reasons and without reference to articles of the Labor Code! Write an application for at will again, without reason and without references to certain articles, they cannot force you to do the same, this is only your right!

What you need to do (conclusions):

1) You can contact the state labor inspectorate and the court. You will have to refer to witness testimony, if any documents and material evidence confirming the work have been preserved, they must also be provided.

2) Catch the employer: voice recording, witnesses of your work, video recording. Remember, maybe you have copies of any documents with your signature of this employer? go to court - to oblige the employer to enter into an agreement with you with all the ensuing circumstances, and also so that the employer faces penalties and fines for evading the duties of a tax agent.

3) The only evidence, as already mentioned, is the Employment Contract. And one more caveat - a correctly signed contract. If you do agree to draw up an employment contract, then check the presence and legality of the signature General Director organizations. If the agreement does not contain the signature of the General Director, the agreement will be considered invalid. But we repeat once again that the absence of a contract does not guarantee that work in the organization is unproven.

And now in more detail:

You need to collect evidence that you actually worked for this company. These may be copies of documents that you signed, photographs of you and your colleagues, passes, admissions of various nature, powers of attorney, if issued - in general, everything that is related to the work.

For the form (clause 47 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). A fee for a work book form is charged to an employee hired for the first time. And the fee for the insert form is from an employee who has run out of all the pages of the work book in the “Work Information” section. The employee can pay the money in cash using a receipt order or transfer it to the organization’s account through a bank.

Situation: Is it possible to deduct the cost of a work record form from the salary at the request of an employee??

Yes, you can.

The organization has the right to demand that the employee reimburse the cost of the work book issued to him (clause 47 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). He can do this in a form convenient for him. An employee can repay the debt by paying money to the cashier or transferring it to the organization’s account. In addition, he has the right to ask to reduce the amount of salary due to him for payment. An employee can dispose of his unpaid salary, since accruals for time worked are his property (Article 1, paragraphs 1 and 2 of Article 209 of the Civil Code of the Russian Federation).

Keep in mind that without such a statement from the employee, you do not have the right to deduct the cost of the form from the salary. Indisputable deductions are made only in the cases listed in Articles 137 and 248 of the Labor Code of the Russian Federation. The list of these cases is exhaustive and the issuance of a work book form is not among them.

Situation: Is it necessary to use cash register equipment when accepting payment from an employee for a work book form??

No no need.

If an organization issues a work book to an employee or issues a duplicate, it has the right to demand that he reimburse the cost of the issued work book (clause 47 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). An employee can do this, for example, through the organization’s cash desk.

If an organization makes cash payments or payments using plastic cards, she must use CCP. However, such an obligation applies only to cases of sale of goods, performance of work or provision of services. Such rules are established in paragraph 1 of Article 2 of the Law of May 22, 2003 No. 54-FZ. The issuance of a work book is not a trade operation - it is the obligation of the organization established labor legislation(Article 65 of the Labor Code of the Russian Federation).

When purchasing work record forms, the organization incurs certain costs. By charging an employee a fee for a work book form, the organization reimburses its costs. Therefore, in this case, use CCT (punch cash receipt) no need. Fine the organization for non-use cash register equipment(Article 14.5 of the Code of Administrative Offenses of the Russian Federation) tax office can not. A similar point of view is shared by the Russian Ministry of Finance in letter dated June 10, 2009 No. 03-01-15/6-305. It is also confirmed by some arbitration courts (see, for example, Resolution of the Federal Antimonopoly Service of the North-Western District dated March 2, 2007 No. A56-44214/2006).

Free form

Issue employment record forms to employees free of charge if:

an emergency occurred (fire, flood), as a result of which the employees’ work books were damaged;

The work record form was spoiled by an employee of the organization responsible for personnel records during the initial filling.

This is stated in paragraphs 34 and 48 of the Rules approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225, and the letter of the Ministry of Health and Social Development of Russia dated August 6, 2010 No. 12-3/10/2-6752 (in relation to work books that were lost in fires in July-August 2010).

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

Yes, you can.

But such a condition must be fixed in the local normative act organizations (for example, Labor regulations or in the order of the manager).

In addition, this operation will have taxation specifics.

When calculating income tax (or a single tax when simplifying the difference between income and expenses), the cost of the form cannot be taken into account to reduce the tax base (clause 16 of article 270, clauses 1, 2 of article 346.16 of the Tax Code of the Russian Federation).

For the purpose of calculating VAT (if the organization pays this tax), the issuance of work books and inserts, including on a gratuitous basis, is recognized as a sale of goods. Therefore, you need to pay VAT on such a transaction (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). The amount of VAT accrued on the cost of the form donated free of charge does not reduce the tax base for income tax (clause 16 of Article 270 of the Tax Code of the Russian Federation).

This procedure is confirmed by the Ministry of Finance of Russia in letters dated August 16, 2013 No. 03-03-05/33508, dated November 27, 2008 No. 03-07-11/367.

With regard to the deduction of personal income tax from the cost of a work book issued to an employee free of charge, the following must be taken into account.

If an organization issues a work book to an employee free of charge, then he has income in kind, from which personal income tax must be withheld (clause 1 of Article 210, subclause 1 of clause 2 of Article 211 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated November 27, 2008 No. 03-07-11/367). At the same time, the work book is transferred to the employee free of charge. This basis allows us to conclude that a gift agreement has been concluded between the employee and the organization. Such an agreement can be concluded either verbally or verbally. writing. This is stated in paragraph 1 of Article 572 and Article 574 of the Civil Code of the Russian Federation. In this case, providing an employee with a work book free of charge can be qualified as a gift. Income in the form of gifts is exempt from personal income tax in an amount not exceeding 4,000 rubles. for the year (clause 28 of article 217 of the Tax Code of the Russian Federation). Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated June 1, 2010 No. 03-04-06/6-106.

Accounting and taxes

Situation: How can an organization in a general regime take into account the acquisition and issuance of a new work book to an employee?

The procedure for accounting and taxation of transactions related to the provision of work books to employees is not regulated by law.

The right of an organization to charge an employee a fee for issuing a work book is provided for in paragraph 47 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225.

In accounting, the cost of purchased work books can be taken into account as part of:

materials on account 10 of the same name (as assets used for management needs (clause 2 of PBU 5/01)) with subsequent write-off to other expenses;

goods on account 41 “Goods”.

More the right way reflection is the accounting of books as materials. The fact is that the sale of work books for ordinary organizations is not the main activity. Organizations provide themselves with such forms on a contractual basis for a fee (clause 46 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). In this case, work record forms can be purchased directly from the Goznak association, as well as from distributors that meet the requirements of this association (clauses 2 and 3 of the Procedure approved by Order of the Ministry of Finance of Russia dated December 22, 2003 No. 117n).

Therefore, account 41, which summarizes information on the availability and movement of inventory items purchased as goods for sale, and account 90 “Sales,” which summarizes information on income and expenses associated with common species activities, it is more convenient for distributors of work records to use.

Other organizations that purchase forms of work books and inserts for them for their own needs (for subsequent issuance to employees) can account for these forms in account 10.

Simultaneously with the posting of work record forms, reflect on account 006 “Strict reporting forms” in conditional valuation (clause 42 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).

When you receive the forms, please make the following notes:

Debit 10 Credit 60
- work books have been capitalized;

Debit 19 Credit 60
- reflects the amount of VAT presented by the supplier;

Debit 68 subaccount “VAT calculations” Credit 19
- the amount of VAT presented by the supplier is accepted for deduction;

Debit 006
- work record forms are accepted for registration.

If an organization charges a fee for issuing work books, the transaction is reflected in account 73 “Settlements with personnel for other transactions.” If an organization deducts payment for a work book form from an employee’s salary, use account 70 “Settlements with personnel for wages”.

The issuance of work books and their inserts to employees of the organization is recognized as the sale of goods. Therefore, VAT must be paid on such a transaction. This conclusion follows from the provisions of subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation and is confirmed in letters of the Ministry of Finance of Russia dated September 30, 2015 No. 03-07-11/55714, Federal Tax Service of Russia dated June 23, 2015 No. GD-4-3/ 10833@. In this case, the employee pays the organization the cost of the work book including VAT (letters of the Ministry of Finance of Russia dated September 26, 2007 No. 07-05-06/242 and dated June 13, 2007 No. 03-07-11/159).

In accounting, operations for issuing work books and their inserts to employees and receiving payment for the forms are reflected in the following entries:

Debit 50 (51, 70) Credit 73
- the cost of the issued work book was reimbursed (including VAT);

Debit 73 Credit 91-1
- income is recognized in the amount of payment received for the work book form (including VAT);

- VAT is charged on the reimbursement of the cost (sale) of the work book by the employee (if the organization is a tax payer);

Debit 91-2 Credit 10
- the cost of work books transferred to an employee of the organization is written off.

When transferring work books and their inserts to employees free of charge, make the following entries in accounting:

Debit 91-2 Credit 10
- the cost of work books transferred free of charge has been written off;

Debit 91-2 Credit 68 subaccount “VAT calculations”
- VAT is charged on the free transfer of work books to employees (if the organization is a tax payer).

You can write off the work book form (the insert for it) on the day it is issued to the employee. In this case, the date of issue should be considered not the day of dismissal of the employee, but the day when the work book is opened on the basis of Part 4 of Article 65 of the Labor Code of the Russian Federation.

Credit 006
- the forms of work books (inserts for them) were written off.

Advice: There are arguments that allow an organization not to pay VAT on the issuance of a work book (its insert) to an employee. They are as follows.

Firstly, the work book (the insert for it) does not have the characteristics of the goods defined in paragraph 2 of PBU 5/01 and article 38 of the Tax Code of the Russian Federation.

Secondly, providing work books to employees who do not have work experience is the responsibility of the organization established by labor legislation (Part 4 of Article 65 of the Labor Code of the Russian Federation).

Thirdly, the amount of payment for the form charged to an employee should not exceed the amount of costs for its acquisition (clause 47 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).

Since, by issuing work books to employees, the organization does not pursue the goal of making a profit, such transactions cannot be considered as entrepreneurial activity(sale of goods, works, services) (Article 2 of the Civil Code of the Russian Federation). A similar point of view is reflected in the decisions of the Federal Antimonopoly Service of the North-Western District dated October 1, 2003 No. A26-5317/02-28 and dated March 2, 2007 No. A56-44214/2006. Consequently, the issuance of work books (free of charge or for a fee) is not a sale. This means that such an operation is not subject to VAT (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

If, when filling out, you spoiled the work book form (the insert for it), make the following entries in accounting:

Debit 91-2 Credit 10
- the cost of damaged work records has been written off;

Debit 19 Credit 68 subaccount “VAT calculations”
- VAT previously accepted for deduction has been restored;

Debit 91-2 Credit 19
- the restored amount of VAT is written off;

Credit 006
- forms of damaged work books (inserts for them) were written off.

When calculating income tax, the costs of purchasing forms of work books (inserts for them) can be taken into account. Such costs are economically justified and are associated with activities aimed at generating income (clause 1 of Article 252 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated September 26, 2007 No. 07-05-06/242, Federal Tax Service of Russia dated June 23, 2015 No. GD-4-3/10833@). These expenses reduce the tax base for income tax at the time of issuing a work book (insert to it) to an employee of the organization (clause 2 of Article 318 of the Tax Code of the Russian Federation).

Include the amount of reimbursement by the employee for the issuance of a work book as part of income subject to taxation.

If the amount of compensation is equal to the cost of the organization to purchase the form, the profit is zero. Consequently, the organization does not pay income tax (Article 247 of the Tax Code of the Russian Federation).

If an organization does not charge an employee for a work book form (for example, in the case of mass loss of books, damage or incorrect initial filling), it will not be able to take into account when calculating income tax either the costs of its acquisition or the VAT accrued on the gratuitous transfer ( Clause 16, Article 270 of the Tax Code of the Russian Federation). As a result, due to the differences between accounting and tax accounting a constant difference is formed that needs to be calculated permanent tax liability (clauses 4 and 7 PBU 18/02):

Debit 99 Credit 68 subaccount “Calculations for income tax”
- constant reflected tax liability.

In addition, when transferring a form free of charge, personal income tax must be withheld from an employee (Article 1, 226 of the Tax Code of the Russian Federation). His market price is recognized as the employee’s income (clause 1 of Article 210, subclause 1 of clause 2 of Article 211 of the Tax Code of the Russian Federation). This is confirmed by the Russian Ministry of Finance in a letter dated November 27, 2008 No. 03-07-11/367.

Writing off damaged forms

Write off damaged work record forms and their inserts using an act on the write-off of strict reporting forms. For government agencies form of the act approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. Business organizations can also use this form.

Accounting for work records

Work books are documents of strict accountability, therefore the legislation defines the procedure for their recording and storage (section VI of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).

Each organization is required to maintain special books for recording work records. The first one is receipt and expense book for accounting of work book forms and inserts in it (Appendix 2 to the resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69). Second - book of movement of work books and inserts in them (Appendix 3 to the resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69).

The receipt and expenditure book for accounting of work book forms and the insert in it is maintained in the accounting department of the organization. Make entries in it immediately after receiving the forms from the distributor. In the book, be sure to include information about all transactions related to the acquisition and use of purchased work books and inserts in them, indicating series and numbers. And also enter information about the cost of the forms.

The organization's personnel service should keep a record of the movement of work books and inserts in them. But if there is no such service, then this responsibility is usually assigned to the accounting department. In this book, enter information about the date the employee was hired, his last name, first name, patronymic, series and number of the work book and insert, position, place of work, as well as details of the document on the basis of which the employee was hired.

All sheets in both books must be numbered, laced, and signed head of the organization, and also sealed with a wax seal.

This procedure is established in paragraph 41 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225.

Advice:

On April 7, 2015, the Law of April 6, 2015 No. 82-FZ came into force. Articles 2 and 6 of this law provide that joint stock companies and the LLC is now entitled (not required) to have a seal. The company reflects information about the presence of a seal in the charter.

It is worth noting some features for organizations and entrepreneurs of Crimea (Sevastopol). Until January 1, 2015, such employers kept books of employment records in accordance with Ukrainian legislation (clause 2 of article 2 of the Law of October 14, 2014 No. 299-FZ). Since January 1, 2015, they have been keeping records of work books (clause 1 of article 2 of the Law of October 14, 2014 No. 299-FZ). IN new uniform books for recording the movement of work records, it is mandatory to enter information only for newly hired employees into the organization.

There is a special situation with those employees in Crimea (Sevastopol) who have been working for a long time. Such people have work records, which are reflected in old book accounting, and there are movements in these books after re-registration. Where to reflect these movements?

The legislation does not regulate the issue of transition from one form of book to another. And this has never happened in practice before. Taking this into account, there are two possible solutions.

1. Open a journal using the “Russian” form, where you can make entries only for newly hired employees. At the same time, entries will continue to be made in the “Ukrainian” journal upon dismissal of employees who were recorded in it. After some time, the old journal will close and it can be archived.

2. Opens new magazine, in which in chronological order Unclosed records from the old one are transferred.

This position is supported by Rostrud specialists in oral explanations.

An example of registration of work record books

E.V. Ivanova is getting a job for the first time, so the organization issued her a work book.

Accountant V.N. was appointed responsible for personnel records. Zaitseva.

Zaitseva drew up a work book and made entries in receipt and expenditure book for accounting of work book forms and inserts in them And book for recording the movement of work books and inserts in them .

Situation: How to certify work record books if the organization does not have a wax seal?

If the organization does not have a wax seal, the work record books can be sealed (clause 41 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). The seal is easy to make. Bring the ends of the fastening thread with which you stitched the magazine to inside its back cover. Place them between two squares of white paper and glue the squares together. Attach the seal to the inside of the cover and place a regular seal on it. round stamp organization or personnel service so that part of the print extends onto the cover. And do not forget to make a certification about how many pages in this book are laced, numbered and sealed. Place your signature and date next to it.

Advice: joint stock companies and LLCs have the right not to use a seal. But for now it’s better not to give up seals. The explanation is this.

On April 7, 2015, the Law of April 6, 2015 No. 82-FZ came into force. Articles 2 and 6 of this law provide that joint stock companies and LLCs now have the right (and not the obligation) to have a seal. Information about the presence of a seal is reflected in the company's charter.

At the same time, paragraph 41 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225, continues to apply. This by-law requires the sealing of labor record books. Rostrud recalled this in a letter dated May 15, 2015 No. 1168-6-1.

One more thing. To refuse seals, be sure to make changes to the charter of your organization.

Responsibility

For the absence of labor books or their incorrect execution, the labor inspectorate may fine the organization (entrepreneur) and its officials.

In this case, the amount of the fine will be:

for officials (for example, a manager) - from 1000 to 5000 rubles;

for an entrepreneur - from 1000 to 5000 rubles;

for an organization - from 30,000 to 50,000 rubles.

And for repeated violation you face the following:

for a manager (official) - a fine in the amount of 10,000 to 20,000 rubles. or disqualification for a period of one to three years;

for an entrepreneur - a fine in the amount of 10,000 to 20,000 rubles;

for an organization - a fine in the amount of 50,000 to 70,000 rubles.

Such measures of liability are provided for in parts 1 and 4 of Article 5.27 of the Code of the Russian Federation on Administrative Offenses.

Storage

Keep work books in the organization as strictly accountable documents and, best of all, in a fireproof safe. If this is not possible, then in a cabinet locked with a key. Give the forms to the person responsible for maintaining work records upon his application, drawn up in any form.

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

This procedure is established in paragraph 42 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225.

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

On October 20, the head of the HR department E.E. Gromova, on the basis of her application, was issued the following documents:

work book form;
insert in the work book.

On October 21, Gromova submitted a report to the accounting department on the availability of forms and on the amounts received for issued work books and inserts.

Situation: who in the organization should be responsible for recording, maintaining and storing work books?

In a large organization, the personnel department is usually responsible for maintaining work records. For a small employer, due to the lack of an appropriate special department, do similar work may accountants, secretaries or other officials. The appointment of the person responsible for working with work books is formalized by order of the head of the organization in free form(Clause 45 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).

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

Dismissal

When receiving a work book upon dismissal, an employee must sign the personal card and a book for recording the movement of work books and inserts (clause 41 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).

Work records and duplicates not received by employees upon dismissal must be kept by the organization until the document is requested by the employee or his immediate family (in the event of the employee’s death). Unclaimed - 75 years. This procedure and storage periods are provided for in paragraph 43 of the Rules, approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225, and the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558.

Registration of pension

To apply for a pension, the employee will need the original work book. It is the work book that is the main document confirming the period of work under an employment contract (clause 11 of the Rules, approved by Decree of the Government of the Russian Federation of October 2, 2014 No. 1015).

The employer is obliged to issue the original work book no later than three working days from the day the employee submits the corresponding statement. In this case, a maximum of three working days after receiving the work book at the Pension Fund branch, the person will have to return the document to the organization. This is stated in Article 62 of the Labor Code of the Russian Federation.

The work book is the main document of the employee . But it is kept by the employer. An accountant has a lot to do with work books. It is in the accounting department that they keep forms for new books, as well as inserts for them. The accountant keeps records of transactions with these forms, and in matters of their accounting today there is no certainty. In some cases, the accountant may be held responsible for violating the procedure for recording and issuing work books. Read about these and other complex issues in our publication/

When concluding an employment contract, a work record book must be presented. The purchase of work books and inserts into them is the responsibility of the employer. The form is inexpensive - around 200 rubles. But this amount must also be taken into account correctly, especially when it comes to taxes. After all, disputes with the inspectorate regarding the taxation of transactions with work books can be much more expensive. No less dangerous for the company are disputes with employees, for example, who are dissatisfied with what entries are made in their work books.

Labor legislation obliges the employer - organization or individual entrepreneur keep work books for each employee who has worked for more than five days, if the work for this employer is the main one for the employee (Articles 66 and 309 of the Labor Code of the Russian Federation). The main documents that guide the employer are the Rules for maintaining and storing work books, producing work book forms and providing them to employers (hereinafter referred to as the Rules for maintaining and storing work books), approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225, and Instructions for filling out work books. books (hereinafter referred to as Instruction No. 69), approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69.

The employee presents the work book when concluding an employment contract. There are two cases when presenting a work book is not necessary:

– when applying for a part-time job in an organization (Article 283 of the Labor Code of the Russian Federation);

– when applying for a job for the first time (Article 65 of the Labor Code of the Russian Federation).

For an employee hired for the first time, the employer is required to issue a work book within a week from the date of hire.

If a person applying for work does not have a work book due to its loss, damage or other reason, the employer, upon a written application of this person (indicating the reason for the absence of a work book), issues a new work book.

When issuing a work book, the employee is charged its cost (clause 47 of the Rules for maintaining and storing work books). But this doesn't always happen.

So, no fee is charged:

– if the initial filling of the work book or its insert is incorrect;

– in case of damage to the work book through no fault of the employee;

– in case of mass loss of work records by the employer in emergency situations.

The form of the work book and the form of the insert in the work book are approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225. The employer must always have in stock the required number of forms of the work book and inserts in it (clause 44 of the Rules for maintaining and storing work books).

Accounting for forms

According to Art. 65, 66 and 84.1 of the Labor Code of the Russian Federation, when concluding an employment contract with an employee applying for a job for the first time, the employer is obliged to issue him a work book and maintain the said book during the entire period of validity of the employment contract, and upon termination of the employment contract, issue it to the employee.

The employer purchases forms of the work book and its insert for a fee on the basis of an agreement with an authorized person (the GOZNAK Association or its legal distributor), and when issuing a work book (insert) to the employee, he charges a fee in the amount of the costs of their acquisition.

Before considering the reflection of these transactions in accounting and tax accounting, it must be said that there are two points of view on the issue of how to reflect operations for issuing forms of work books (inserts for them). According to one of them (fiscal), the issuance of work books is an implementation, according to the other, which is followed by both independent specialists and the courts, - implementation in in this case No. Let's consider both accounting options.

Issuance of work books - implementation

With this accounting option, work books (inserts for them) are also taken into account as strict reporting forms (according to the Instructions for using the Chart of Accounts accounting financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, - on off-balance sheet account 006 “Strict reporting forms” together with VAT), and as goods. This is due to the fact that the employee is obliged to pay for the work book. Consequently, the forms are purchased for sale; the fact that they are sold without profit does not matter.

In accounting, income from the sale of forms is included in other income. The basis is clause 7 of PBU 9/99 “Income of the organization.”

Forms of work record books can also be taken into account on account 10 “Materials”.

Income tax. In tax accounting, when issuing work books, income is reflected and at the same time the cost of the issued forms is included in expenses.

Since the costs of purchasing work record forms are economically justified and incurred for activities aimed at generating income, they are taken into account as expenses when calculating income tax (clause 1 of Article 252 of the Tax Code of the Russian Federation).

The costs of work book forms issued to employees after filling out are included in material costs at a cost determined in accordance with clause 2 of Art. 254 of the Tax Code of the Russian Federation (subparagraph 2, paragraph 1, article 254, paragraph 2, article 272 of the Tax Code of the Russian Federation). These costs are recognized as indirect expenses, which fully reduce the tax base for profit tax of the current reporting (tax) period, as of the date of their use for business purposes (clauses 1 and 2 of Article 318 of the Tax Code of the Russian Federation).

Income arising from the issuance of work books (inserts for them) are taken into account when determining the tax base for income tax as non-operating income (Article 250 of the Tax Code of the Russian Federation). The amount of compensation for expenses for the purchase of work record forms received from employees is included in non-operating income on the date of receipt of funds at the cash desk (to the current account) of the taxpayer (Article 250 and subparagraph 2, paragraph 4, Article 271 of the Tax Code of the Russian Federation).

VAT.According to sub. 1 clause 1 art. 146 of the Tax Code of the Russian Federation, the object of VAT taxation is the sale of goods, works, and services. Sales mean the transfer of ownership of goods on a paid basis (Clause 1, Article 39 of the Tax Code of the Russian Federation).

According to the opinion of the Ministry of Finance of Russia, set out in letters dated November 27, 2008 No. 03-07-11/367, dated September 26, 2007 No. 07-05-06/242 and dated June 13, 2007 No. 03-07-11/159, the issuance of labor cards to employees books and inserts for them for a fee is the sale of goods and is subject to value added tax, since ownership of the completed work book passes to the employee.

EXAMPLE 1

In September, the organization purchased and paid for 20 forms of work books for 170 rubles. (including VAT 26 rubles) for one book. The total cost of the forms is 3,400 rubles. (including VAT 519 rub.). In November the organization accepted specialist's work applying for a job for the first time. The HR department opened a new work book for him, and its value, at the employee’s request, was deducted from his salary. The organization reflects work books as goods (sells them to employees). The following entries were made in accounting:

September

Debit 60 “Settlements with suppliers and contractors” Credit 51 “ Current accounts»
– 3400 rub. – paid work record forms;

Debit 41 “Goods” Credit 60
– 2881 rub. – work record forms are taken into account;

Debit 19 “VAT on purchased assets” Credit 60
– 519 rub. – VAT is reflected on work books;

Debit 68 subaccount “VAT calculations” Credit 19
– 519 rub. – accepted for deduction of VAT on work books;

november

Debit 73 “Settlements with personnel for other operations” Credit 90-1 “Sales”
– 170 rub. – a work book has been issued to the new employee;

Debit 90-2 “Cost of sales” Credit 41
– 144 rub. – the cost of the work book has been written off;

– 170 rub. – a work book was issued to the employee;

Debit 90-3 “VAT” Credit 68 subaccount “Calculations for VAT”
– 26 rub. – VAT is charged on the cost of the work book form;

Debit 70 “Settlements with personnel for wages” Credit 73
– 170 rub. – the cost of the work book is deducted from the salary at the employee’s request.

Issuing work books is not implementation

With this accounting option, it is considered that the organization buys books for the personal purposes of employees, and not for itself. Consequently, the employer is an intermediary between the seller of the forms and the employee, therefore labor record book forms are not accepted for accounting.

Accounting. In this case, work book forms are taken into account only on the balance sheet - in account 006 “Strict reporting forms” (together with value added tax).

The accounting policy of the organization needs to establish the provision that the employee reimburses the organization’s expenses for purchasing a new work book when it is received in person. And in an application for deduction of the cost of a work book from wages, you must refer to Chapter 50 of the Civil Code of the Russian Federation.

Income tax. In tax accounting, transactions with work book forms are not reflected, since with this method of accounting there is neither revenue nor expenses when calculating income tax.

This point of view is based on the fact that an organization, when purchasing a work book, does not seek to make a profit, but only fulfills the requirements of the law. This means that a work book cannot be recognized as a product for tax purposes (clause 3 of Article 38 of the Tax Code of the Russian Federation). The money received from the employee is not revenue, but reimbursement of the costs of purchasing the book. After all, the fee charged to an employee for the work book issued to him is equal to the cost of acquiring it, therefore the provision of work books and inserts for them cannot be regarded as the sale of goods (clause 1 of Article 39 of the Tax Code of the Russian Federation).

A similar point of view was expressed by the judicial authorities in the decisions of the Federal Antimonopoly Service of the North-Western District dated 03/02/2007 in case No. A56-44214/2006 and dated 10/01/2003 in case No. A26-5317/02-28.

The organization must independently decide whether to qualify operations for issuing work books as sales or not. If the choice is not in favor of the fiscal position, you need to be prepared to defend your point of view in court.

EXAMPLE 2

Let's use the conditions of example 1 and change one of them: an organization, when purchasing work books for employees, does not reflect them as a product. The following entries will be made in accounting:

September

Debit 76 “Settlements with various debtors and creditors” Credit 51
– RUB 3,400 – work record forms are paid for;

Debit 73 subaccount “Payments for work books” Credit 76
– 3400 rub. – the debt of future owners of work books is reflected;

Debit 006 “Strict reporting forms”
– 3400 rub. – work books are taken into account on the balance sheet as strict reporting forms;

november

Debit 73 Credit 73 subaccount “Payments for work books”
– 170 rub. – the debt of the newly hired employee for the work book form is reflected;

Credit 006 “Strict reporting forms”
– 170 rub. – the work book form has been written off;

Debit 70 Credit 73
– 170 rub. – the cost of the work book is deducted from the salary at the request of the employee.

Document flow

The procedure for receipt and issuance of work books is regulated by part two of Art. 66 of the Labor Code of the Russian Federation, as well as the Rules for maintaining and storing work books.

The employer is obliged to ensure proper recording and storage of work books and inserts in them. For these purposes, Instruction No. 69 approved a receipt and expenditure book for recording work book forms and inserts in them, as well as a book for recording the movement of work books and inserts in them. Both books must be numbered, laced, certified by the signature of the head of the organization, sealed with a wax seal or sealed (clause 41 of the Rules for maintaining and storing work books). The forms of these books are approved by the Ministry of Health and Social Development of Russia.

The accounting department of the organization maintains the receipt and expenditure book for recording the work book forms and the insert into it. The book contains information about all operations related to the receipt and use of forms (reflecting the series and number of each form).

The forms are stored in the organization in a safe, metal cabinets or special rooms to ensure their safety, as strictly accountable documents and are issued to the person responsible for maintaining work books, upon his request (clause 42 of the Rules for maintaining and storing work books).

The person responsible for maintaining work books is obliged, at the end of each month, to submit to the organization’s accounting department a report on the availability of work book forms and the insert in it and on the amounts received for the completed forms, attaching a receipt order from the organization’s cash desk. The report is prepared in any form.

Forms that are damaged when filling out are destroyed and a report is drawn up. After the act is approved by the head of the enterprise, the forms are destroyed and written off from the accounting books, about which a note is made at the bottom of the act.

Arbitration: no implementation

The Federal Antimonopoly Service of the North-Western District, in a resolution dated March 2, 2007 in case No. A56-44214/2006, expressed the following position: the organization, while accepting money for the work book, did not make cash payments in connection with the sale of goods. By charging a fee from its employee for the work book issued to him in an amount corresponding to the price for which the work book was purchased, the organization actually reimbursed the costs of its acquisition, which is not the sale of goods.

Do I need to pay personal income tax?

According to the Ministry of Finance of Russia, if an employer gives an employee a form of a work book or an insert for free, the employee receives income in kind (in the amount of the cost of the corresponding form), subject to personal income tax (letter of the Ministry of Finance of Russia dated November 27, 2008 No. 03-07-11/367) .

Storage of work books

An employee’s work book is his personal document. But it is stored in the human resources department of the organization. All work books accepted from employees and issued to them again (for the first time) are registered in the book of accounting for the movement of work books and inserts in them. This book is usually maintained by the personnel department.

According to clause 35 of the Rules for maintaining and storing work books, the employer issues the employee his work book with a notice of dismissal entered into it only on the day of dismissal (the last day of work).

Work books and duplicates of work books that were not received by employees upon dismissal or in the event of the death of an employee by his immediate relatives are stored until required by the employer for 75 years in accordance with the legislation of the Russian Federation on archival matters.

EXAMPLE 3

On July 20, 2009, LLC “Moroz” purchased five work books from JSC “Omsbyt” at a price of 170 rubles. for one form. The total cost of the purchased work books was 850 rubles. The sale of forms is registered with invoice No. 123456 dated July 20, 2009. The purchased forms have the AK series, numbers from 0056725 to 0056730.

Moroz LLC hired operator I.I. on July 30, 2009. Ivanovsky, who got a job for the first time (order dated July 30, 2009 No. 18-k).

Based on application No. 8 dated July 30, 2009 to personnel employee N.P. Smirnova was issued a work book of the AK series with number 0056725. The receipt and expenditure book is filled out as follows:

№	date			From whom it was received or to whom it was issued	Base (Name document, number and date)	Coming			Consumption
	number	month	year	From whom it was received or to whom it was issued	Base (Name document, number and date)	quantity		amount (rub.)	quantity		amount (rub.)
	number	month	year				inserts (series and number)	amount (rub.)	work books (series and number)	liners (series and number)	amount (rub.)
1	2	3	4	5	6	7	8	9	10	11	12
			2009	JSC "Omsbyt"	Invoice No. 123456 dated July 20, 2009	5 pieces. (AK series, numbers from 0056725 to 0056730)
			2009	Specialist HR department N.P. Smirnova	Application No. 8 from 07/30/2009				1 PC. (AK series, number 0056725)

Responsibility

The employer is responsible for organizing the work of maintaining, storing, recording and issuing work books and inserts in them (clause 45 of the Rules for maintaining and storing work books). An authorized person appointed by order (instruction) of the employer is specifically responsible for maintaining, storing, recording and issuing work books. In large organizations where there is a personnel department, additional work books). An authorized person appointed by order (instruction) of the employer is specifically responsible for maintaining, storing, recording and issuing work books. In large organizations where there is a personnel department, additional orders are not issued, since the corresponding responsibilities are included in the job descriptions of personnel service employees (HR department), with which they must be familiarized with signature.

Incorrect or non-legislative wording of the reasons for dismissing an employee can lead to legal disputes. Let’s say the employer does not challenge the incorrect wording and voluntarily changes the corresponding entries in the work book. If in such a situation it is proven that the incorrect formulation of the reasons for dismissal deprived the employee of the opportunity to enroll in new job, the employer may be sued for financial liability. The obligation to compensate the employee for the earnings he did not receive in all cases of illegal deprivation of his opportunity to work in accordance with Art. 234 of the Labor Code of the Russian Federation occurs if earnings, in particular, are not received as a result of the employer’s delay in issuing a work book to the employee, as well as the entry into the work book of an incorrect or non-compliant wording of the reason for dismissal.

Article 237 of the Labor Code of the Russian Federation provides for compensation by the employer for moral damage caused to an employee by unlawful actions or inaction of the employer, in the amount determined by agreement of the parties to the employment contract. In the event of a dispute, the fact of causing moral damage to the employee and the amount of compensation is determined by the court.

Non-compliance established rules maintaining, storing, recording and issuing work books threatens the employer and its officials with administrative fines (and other penalties) and even criminal liability.

Administrative responsibility may occur under Art. 5.27 Code of Administrative Offenses of the Russian Federation. The types of punishments vary for officials and organizations. According to part one of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, officials face a fine of 1,000 to 5,000 rubles, and organizations face a fine of 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days (resolution of the Federal Antimonopoly Service of the Moscow District dated October 26, 2006 in case No. KA-A40/10220-06).

Criminal liability for negligent officials of the employer or for himself (if we are talking about an entrepreneur) may arise under Art. 140, 292 and 325 of the Criminal Code of the Russian Federation. Thus, an employer, through whose fault forms of work books and inserts in them are stolen, destroyed, damaged or hidden out of self-interest or other personal interest, may be punished under Art. 325 of the Criminal Code of the Russian Federation - a fine of up to 200,000 rubles.

V. Semenikhin, head of the expert bureau

Please tell me, the employee did not provide a work book during employment. LLC purchased the book. How to correctly issue a book (posting) to an employee and how to withhold the cost of the book from the employee, or does the LLC not have the right to withhold the cost of the book?

When issuing a work book to an employee, the organization has the right to charge a fee for the form. A fee for a work book form is charged to an employee hired for the first time. An employee can repay the debt for the work book by paying money to the cashier or transferring it to the organization’s account. In addition, he has the right to ask to reduce the amount of salary due to him for payment. In the latter case, you need to receive an application from the employee to deduct from your salary.

In accounting, reflect the purchase and issuance of a work book with the following entries:

Debit 10 Credit 60– the work book has been capitalized;

Debit 19 Credit 60– reflects the amount of VAT presented by the supplier;

– the amount of VAT presented by the supplier is accepted for deduction;

Debit 006– work book forms have been accepted for accounting;

Debit 50 (51, 70) Credit 73– the cost of the issued work book was reimbursed (including VAT);

Debit 73 Credit 91-1– income is recognized in the amount of payment received for the work book form (including VAT);

– VAT is charged on the reimbursement of the cost (sale) of the work book by the employee (if the organization is a tax payer);

Debit 91-2 Credit 10– the cost of the work book transferred to an employee of the organization is written off.

Credit 006– the work book form has been written off.

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

1. Situation: Is it possible to deduct the cost of a work record form from the salary at the request of an employee?

Yes, you can.

The organization has the right to demand that the employee reimburse the cost of the work book issued to him (clause 47 of the Rules approved). He can do this in a form convenient for him. An employee can repay the debt by paying money to the cashier or transferring it to the organization’s account. In addition, he has the right to ask to reduce the amount of salary due to him for payment. An employee can dispose of his unpaid salary, since accruals for time worked are his property (clause and article 209 of the Civil Code of the Russian Federation).*

Keep in mind that without such a statement from the employee, you do not have the right to deduct the cost of the form from the salary. Indisputable deductions are made only in cases listed in the articles of the Labor Code of the Russian Federation. The list of these cases is exhaustive and the issuance of a work book form is not among them.*

Ivan Shklovets

2. Situation: Is it possible not to charge an employee for a work book form?

Yes, you can.

But such a condition must be enshrined in a local regulatory act of the organization (for example, in the Labor Regulations or in the order of the manager).*

In addition, this operation will have taxation specifics.

When calculating income tax (or a single tax when simplifying the difference between income and expenses), the cost of the form cannot be taken into account to reduce the tax base (clause 16, article 270, clause, article 346.16 of the Tax Code of the Russian Federation).*

This procedure is confirmed by the Ministry of Finance of Russia in letters dated August 16, 2013 No. 03-03-05/33508, dated November 27, 2008 No. 03-07-11/367.

With regard to the deduction of personal income tax from the cost of a work book issued to an employee free of charge, the following must be taken into account.

If an organization issues a work book to an employee free of charge, then he has income in kind, from which personal income tax must be withheld (subparagraph 1, paragraph 2, article 211 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated November 27, 2008 No. 03-07- 11/367). At the same time, the work book is transferred to the employee free of charge. This basis allows us to conclude that a gift agreement has been concluded between the employee and the organization. Such an agreement can be concluded either orally or in writing. This is stated in paragraph 1 of Article 572 and the Civil Code of the Russian Federation. In this case, providing an employee with a work book free of charge can be qualified as a gift. Income in the form of gifts is exempt from personal income tax in an amount not exceeding 4,000 rubles. for the year (clause 28 of article 217 of the Tax Code of the Russian Federation). Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated June 1, 2010 No. 03-04-06/6-106.*

Ivan Shklovets

Deputy Head Federal service on labor and employment

3. Situation: How commercial organization reflect in accounting and taxation the acquisition and issuance of a new work book to an employee. The organization applies common system taxation

The procedure for accounting and taxation of transactions related to the provision of work books to employees is not regulated by law.

In accounting, the cost of purchased work books can be taken into account as part of:*

materials on account 10 of the same name (as assets used for management needs (clause 2 of PBU 5/01)) with subsequent write-off to other expenses;
goods on account 41 “Goods”.

A more correct way of reflection is to take books into account as materials. The fact is that the sale of work books for ordinary organizations is not the main activity. Organizations provide themselves with such forms on a contractual basis for a fee (clause 46 of the Rules, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225). At the same time, forms of work record books can be purchased directly from the Goznak association, as well as from distributors that meet the requirements of this association (clause and Procedure approved by Order of the Ministry of Finance of Russia dated December 22, 2003 No. 117n).*

When you receive the forms, please make the following notes:*

Debit 10 Credit 60
– work books have been capitalized;

Debit 19 Credit 60
– reflects the amount of VAT presented by the supplier;

Debit 68 subaccount “VAT calculations” Credit 19
– the amount of VAT presented by the supplier is accepted for deduction;

Debit 006
– forms of work record books are accepted for registration.

The issuance of work books and their inserts to employees of the organization is recognized as the sale of goods. Therefore, VAT must be paid on such a transaction. This conclusion follows from the provisions of subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation and is confirmed in the letter of the Ministry of Finance of Russia dated November 27, 2008 No. 03-07-11/367. In this case, the employee pays the organization the cost of the work book including VAT (letters of the Ministry of Finance of Russia dated September 26, 2007 No. 07-05-06/242 and dated June 13, 2007 No. 03-07-11/159).

In accounting, operations for issuing work books and their inserts to employees and receiving payment for the forms are reflected in the following entries:*

Debit 50 (51, 70) Credit 73
– the cost of the issued work book was reimbursed (including VAT);

Debit 73 Credit 91-1
– income is recognized in the amount of payment received for the work book form (including VAT);

Debit 91-2 Credit 68 subaccount “VAT calculations”
– VAT is charged on the reimbursement of the cost (sale) of the work book by the employee (if the organization is a tax payer);

Debit 91-2 Credit 10
– the cost of work books transferred to an employee of the organization is written off.

When transferring work books and their inserts to employees free of charge, make the following entries in accounting:

Debit 91-2 Credit 10
– the cost of work books transferred free of charge has been written off;

Debit 91-2 Credit 68 subaccount “VAT calculations”
– VAT is charged on the gratuitous transfer of work books to employees (if the organization is a tax payer).

Credit 006
– the forms of work books (their inserts) have been written off.

The chief accountant advises: there are arguments that allow an organization not to pay VAT on the issuance of a work book (insert to it) to an employee. They are as follows.

Firstly, the work book (the insert for it) does not have the characteristics of the goods defined in paragraph 2 of PBU 5/01 and the Tax Code of the Russian Federation.

Since, by issuing work books to employees, the organization does not pursue the goal of making a profit, such operations cannot be considered as entrepreneurial activity (sale of goods, work, services) (

Obliges the employer to issue a work record book for the person hired in the event of its absence. Let's consider whether the employer can sell work books to employees and what postings need to be made to reflect the actions for registration and issuance of this important document.

Is a work book a product, another asset or expense?

There are several options for recording work record forms, for example:

as a product intended for resale to employees;
as MPZ intended for management activities organizations;
as expenses of the organization.

The organization independently determines which method of accounting for work books will be used and approves it in its accounting policy.

Let's evaluate the listed options from the point of view of their compliance with legal standards.

Work book is an expense for the employer

Decree of the Government of the Russian Federation dated April 16, 2003 No. 225 (as amended on March 25, 2013) “On work books” (together with the “Procedure for providing employers with work book forms and an insert in the work book”) provides for the issuance, and not the sale, of work books to employees. But upon dismissal and handing over the book to the employee, the organization charges him a fee in the amount of the cost of purchasing it.

The same documents determine that only their manufacturer and specialized sellers have the right to sell work record forms.

If you follow the logic of the above documents, the employer acts only as an intermediary between a specialized seller of work record forms and employees. He does not have ownership rights to work books. Therefore, it is impossible to take into account purchased forms on account 41 “Goods”. On the same basis, it is impossible to take into account the forms on account 10 “Materials”.

Therefore, the Ministry of Finance of Russia, in its recommendations to auditors (Letter of the Ministry of Finance of the Russian Federation dated January 29, 2008 N 07-05-06/18), suggests that the cost of work record forms purchased by the employer should be immediately taken into account as other expenses, and the amounts received for forms from employees upon issuance - in as other income.

Accounting for the movement of strict reporting forms in mandatory must be carried out on an off-balance sheet account.

Table 1 shows how in this case the movement and cost of work record forms are reflected in accounting and the corresponding entries:

Wiring	Content
Dt 006
Dt 91 Kt 60	The cost of BSO is attributed to the employer's expenses
Dt 19 Kt 60
Kt 006
Dt 73 Kt 91
Dt 91 Kt 68
Dt 50 Kt 73

Work book is an asset of the employer

However, if a decision is made to account for forms as assets, then operations to receive work books from the seller and provide employees with work books in accounting are reflected by the entries shown in Table 2:

Wiring	Content
Dt 10(41) Kt 60	Work record forms are taken into account as inventories
Dt 19 Kt 60	VAT presented by a specialized seller of work record forms is reflected
Dt 006	Received work record forms are taken into account as BSO
Dt 91(90) Kt 10(41)	The cost of the completed work book form was expensed
Dt 91(90) Kt 68	When issuing a work book to a resigning employee, VAT is charged on the cost of the form.
Kt 006	Every work book form issued to employees is deregistered
Dt 73 Kt 91(90)	The cost of the work book form reimbursed by the employee is taken into account in income upon dismissal of the employee and the work book is issued to him.
Dt 50 Kt 73	The debt for the work book form has been repaid by the employee

Accounting for work records: big disputes around small expenses. How to properly record and store work books