Why do you need a log book?
The work book still represents the main document about work activities.
There is more and more talk that it is time to switch to an electronic version of the document - to keep up with the times in the age of information technology. But until it comes to this, the question remains of what a book for recording the movement of labor books is and whether it is necessary to keep it. This is a kind of journal in which data on admission and dismissal is recorded - this is how the length of service and work activity of a person as a whole is confirmed. We are talking about work at the main place, since it is the main employer who stores the books themselves.
The norm is mandatory and does not depend on the form of ownership or organizational and legal form of the legal entity. In other words, accounting for work records in budgetary institutions is mandatory, as well as in LLCs or PJSCs.
The government determines not only the type of work books themselves, but also the procedure for handling them, as stated in Article 66 of the Labor Code of the Russian Federation. Detailed regulation of the issue is in Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69 (as amended on October 31, 2016).
IMPORTANT!
For the absence of a work record book, a fine of up to 50,000 rubles is provided (Article 5.27 of the Code of Administrative Offenses of the Russian Federation)!
Book of movement of labor books
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| Table of contents: 1. General requirements for the log book 2. Instructions for filling out the book 3. Sample of filling out the accounting book 4. Corrections in the book + fines | Document: Download the book of accounting for the movement of labor books Download a sample book |
Current legislation obliges the employer to keep strict records of work records. For this purpose, Rules for maintenance and storage were developed, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225 (hereinafter referred to as the Rules).
According to the Rules, each employer must, in the prescribed manner, keep a book of records of the movement of work books and inserts in them. In everyday life, this document is also often called a registration journal or a register of work books.
The accounting book records all movements of work books within the company:
- Receiving a work report from a new employee hired.
- Registration of a new book, if the document is created by the employer’s personnel service in the case where this is the first place of work for the hired employee.
- Issuance of a duplicate if the work book has been lost or has become unusable.
- Filling out the insert if the book runs out of pages.
- Issuance of a book against signature to a dismissed employee or to the employee’s relatives in the event of his death.
General requirements for the work record book
The book is filled out and stored in the administrative service of the organization, whose functions include the hiring and dismissal of personnel: personnel department, accounting, secretariat, etc.
This register is maintained by an official appointed by order of the manager (IP), who is responsible for receiving, recording, storing and issuing work books.
Basic requirements for the appearance of the document:
1) Hardcover. The book has an extremely long shelf life - 75 years. A soft cover will not allow you to keep the document in a usable form for such a period.
2) Continuous numbering. Based on established practice, the magazine can be numbered either page by page or simply by sheet. Since both methods ensure the impossibility of removing individual elements from the document.
3) Firmware. The journal must be stitched and sealed with a wax seal or sealed. This requirement is clearly stated in clause 41 of the Rules, therefore the standard fastening of the free ends of the threads using a pasted sheet of paper containing a certification note will in this case cause complaints from the inspection authorities.
4) Certification record. Done on the back cover of the book and must contain:
- document's name;
- number of sheets (pages), written in numbers and in words;
- log start date;
- signature of the responsible person with a description of the position and full name.
Please note: the head of the organization (IP) must sign the back of the book. The person responsible for maintaining the register does not have the authority to affix a certification signature.
Unlike most accounting journals, the book is not created for one reporting period, but is used from year to year until the pages run out. Upon completion of the current book, a new one is issued.
Instructions for filling out the accounting book
The unified accounting book form was approved by Resolution of the Ministry of Labor dated March 10, 2003 No. 69 (Appendix No. 3) and is a table of 13 columns, which are filled out as follows:
| Column ordinal number | Content |
| 1 | The serial number of the record is indicated |
| 2, 3, 4 | The date of entry is indicated in the format: DD.MM.YYYY |
| 5 | Fill in the full name of the owner of the work book. It is prohibited to indicate initials; first and middle names (if any) must be entered in full |
| 6 | The details of the work book or its insert are indicated. In this case, the details of the insert need to be written down only if it was issued by this company. If a newly hired employee submits a work report containing an insert issued at one of his previous places of work, only the number and series of the book itself are indicated. Details may vary depending on the year the form was issued: from 1938 to 1974 - the unified forms did not have a series or number, so when filling out the details you need to put a dash or write “b/n”; from 1974 to 2003 – work books of the AT-I – AT-X series with a 7-digit number were issued; from 01/01/2004 to the present - work book forms have the series TK, TK-I - TK-V (inserts - VT, VT-I), the number also consists of 7 characters |
| 7 | The employee’s position is filled in strict accordance with the employment contract (hiring order, minutes of the general meeting) |
| 8 | Indicate the short name of the employer and the name of the structural unit (service, department, etc.) in which the employee will work |
| 9 | The details of the employment order or other document on the basis of which the employee takes office are entered. When filling out the insert for the work book, a dash is placed in this column |
| 10 | The signature of the official responsible for maintaining the journal is affixed |
| 11 | The amount contributed by the employee to pay for the new form is indicated. If the employer’s regulations do not provide for charging employees for new forms or the entry is not related to the preparation of a new work book or an insert for it, a dash is placed in this column |
| 12 | The last working day of the employee in this organization is indicated. If an employee went on vacation with subsequent dismissal and received a paycheck and work book on the last working day, you need to write down the date of dismissal according to the order (in this case, such a date will be the last day of vacation) |
| 13 | Depending on the situation:
|
Note: sometimes a new personnel employee, appointed responsible for maintaining work books, discovers that the company’s accounting book was not kept.
In this case, it is necessary to notify the head of the organization (IP) about the identified violation in writing (for example: draw up a report), create a journal and enter in it in chronological order information about all work books stored in the organization.
In this case, there is no need to sign in column 10, since the new responsible employee did not personally accept these labor documents from the employees.
A sample of filling out a book for recording the movement of labor books
How to make corrections to a book
Corrections to the accounting book are entered in the same way as accounting registers are adjusted:
- On the blank line immediately below the erroneous entry or after the last entry, o is entered;
- The line below makes a new entry containing reliable information;
- Under the correct entry, the full name, position and signature of the person who made the changes, as well as the date of the transaction, are indicated.
Responsibility for non-compliance with accounting rules
For non-compliance with the Labor Code of the Russian Federation and other normative acts of labor law, administrative liability is imposed under Art. 5.27 Code of Administrative Offenses of the Russian Federation:
- warning or imposition of a fine on the responsible official (individual entrepreneur) in the amount of 1,000 to 5,000 rubles;
- warning or imposition of a fine on the organization in the amount of 30,000 to 50,000 rubles.
Read in more detail: Book of movement of labor books
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Who fills it out and how?
It all depends on the staffing level. So, if there is a personnel department, then the personnel officer will take care of the accounting; in his absence, the accountant will do the accounting. If there is no one to assign the responsibility to, then the leader himself. If this is your first time encountering such a document, then our work record book will help you figure out how to fill it out; you can download a sample at the end of the article.
In practice, questions do not arise when filling out the form, since the graphs are extremely simple and understandable. Entries are made legibly by hand. When hiring, you must comply with the five-day deadline for filling out the accounting book. The most important thing is that the employee’s signature upon dismissal is proof of timely fulfillment of the obligation to issue the document.
The sheets of the accounting book must be numbered and certified by the signature of the manager, then they must be laced and stitched. We’ll tell you below how to flash the work book movement book.
Who fills it out?
You can buy a ready-made work record book, or you can print a template that is easy to download. Some even line a regular notebook and stitch it.
Download the work record book form for free here.
, personnel officers - inspectors of the personnel department - are appointed responsible for maintaining and storing the accounting book . Also, if the organization does not have an HR service, then this function can be performed by the manager personally, an accountant or a secretary-clerk.
HR professionals are often assigned additional responsibilities. Read more about this at this link.
The position does not matter, and the person responsible must be appointed by order of the enterprise.
Instructions for filling out when applying for a job
The book of movement of labor records (you can download a sample for free at the end of the article) has:
- title page;
- the main part where notes are made.
The names of the columns are extremely simple; it is almost impossible to make a mistake when entering data. But still we list the main steps. The book column numbers are indicated in parentheses:
Step 1. Enter the serial number (1) of the entry.
Step 2. The next three cells (2, 3, 4) are for the date the entry was made. Write them down.
Step 3. Now you need to specify the owner's details (5). Please note that Full Name must be entered in full, without abbreviations up to the initials! Otherwise, you will receive a remark on journal keeping from regulatory organizations.
Step 4. In the next cell (6) enter information about the work: series and number. If there is an insert, then you need to indicate its data too.
Step 5. In the following cells (7) and
enter information about the position and department where the employee works. The wording should be the same as in the hiring order. It is unacceptable if the journal says “HR department”, and the order says "Department of Human Resources".
IMPORTANT!
If the employee subsequently moves to another position, there is no need to make changes to the accounting book!
Step 6. Next, provide the details of the employment order (9).
Step 7. This cell must contain the signature of the responsible person (10).
Step 8. The next cell (11) does not need to be filled in. This is a kind of rudiment - now no one receives money to purchase blank books and inserts. But if suddenly this is your case, then enter the amount.
This completes the filling. The remaining cells are filled in when the employee leaves - on his last working day.
Responsibility for errors or missing book
If an employer violates the law on maintaining a book, for example, does not fill it out or makes mistakes in a document, administrative measures in the form of fines will be applied to him. According to Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, their sizes are:
- 1,000 - 5,000 rub. for officials and individual entrepreneurs;
- 30,000 - 50,000 rub. for companies.
Advice! If the book has not been kept before, if this fact is discovered, you must immediately draw up the document in accordance with all the rules in order to avoid penalties or in order to reduce their size.
Still have questions? Order a free consultation with our specialists!
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Instructions for filling out upon dismissal
Step 1. In the penultimate cell (12) you must enter the date of the employee’s last working day.
There is an important point here. If the employee is absent on this day, it is necessary to write him a notice that he must come to the organization for the work book or agree to have it sent. Then attach a copy of the letter and a copy of the payment to the journal and enter the notification details in pencil. If the employee ends up coming in person to pick up the document, then write down the actual date in pen. If he agrees to forwarding (it must be in writing!), then enter the details of the cover letter. If the employee did not react at all, then leave a note made in pencil, and keep the work record for 75 years - this is required by paragraph 43 of the Rules from PP No. 664 of 04/16/2003 and paragraph 664 of the List from Order of the Ministry of Culture No. 558 of 08/25/2010.
Step 2. Finally, the very last cell (13) is intended for the signature of a former employee. If he refuses to sign, then an act is drawn up. It must be attached to the journal and kept with it for the entire period - 75 years.
Is it necessary to conduct it?
In practice, it is most convenient to use a unified journal form, which is filled out to store work books. The generally accepted form was approved by Resolution No. 69 of the Ministry of Labor of the Russian Federation (10.10.2003). This applies to the standard sample, where 13 columns are provided.
When keeping records and moving things, do not forget to follow the chronology, filling out the first column first. Registration should cover not only the books about employees’ work activities that are registered, but the number of inserts for them.
When registering all applicants for official work, the employer is obliged to strictly comply with the law and adhere to current instructions. How to properly keep records of work books is reflected in Resolution No. 225 of the Government of the Russian Federation (04/16/2003), paragraph 40, which specifies the specifics of the design of the reporting document.
The type of reporting documentation in question is required to be completed. Easier than a work record book to quickly stitch the required number of sheets.
In addition to registering the work activity book of a newly hired person, it is customary to make notes in this journal about:
- handing over (against signature) his document to the person who resigned;
- designing an insert if you run out of blank pages and need to file sheets for new entries;
- issuance of a duplicate (if necessary);
- filling out a new form when an employee is registered for his first job.
The chronological order required for the register must be adhered to to ensure that all entries are correct.
The form is strictly required to be filled out. The employer does not have the right to refuse to maintain such a journal, which is fixed by Decree No. 225 of the Government of the Russian Federation (04/16/2003).
Where to buy
The book for recording the movement of work books, a sample of which we are considering in the article, is available for free sale. Any person who has such a need can purchase it. An alternative option is to order from a printing house, but the price will be higher. Please note that the book must be stitched and sealed. This is done to avoid the replacement of sheets and their removal. Film or sealing wax is used as a seal, and the firmware is carried out in any way convenient for a specialist.
Let's sum it up
The work record book is an important document, which should be filled out in strict accordance with the current regulations of the law. The book must be sealed or sealed, and in addition, stored in safe conditions. Each correction made must be confirmed by the signature of the responsible specialist on the inside cover.
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Neglect of these requirements or complete absence of a journal is an administrative offense punishable by a fine. Even if its size is small, the employer should comply with the requirements of the law - this will not only save the company money, but also slightly improve the internal document flow system.
