Work book forms and insert in it: registration, accounting, write-off

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M.P. I APPROVED to the Head of the enterprise _____________________________ _____________________________ (signature, surname and initials) ACT for writing off damaged forms of work books of the year _________________ "___"__________ 20___ We ___________________________________________________________ (lists the positions, initials and surnames of the members of the commission for writing off forms) _____________________________________________________________________ drawn up this act on that , that during the period from ______________________ to ________________ on _______________________________________________ (full name of the enterprise) spoiled ___________________________________________________________ (detailed reason for damage) ___________________ pieces ___________________________ labor forms (quantity) (number in words) books (inserts thereto), which were destroyed “___”__________ 20___ by burning. Signatures of the commission members ___________________________ (f., f., surname) ____________________________ ____________________________ ____________________________

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general information

Our work records are kept like the apple of our eye in the personnel department of each organization in which we carry out labor activities. Look at your work book - you see how carefully the entries, various signatures and notes are made in it.

Many legislative acts require personnel personnel to carefully access In fact, this is a kind of face of the organization, which the resigned employee will take to show in a new place.

But sometimes the correctness and accuracy of maintaining and storing work books does not depend on personnel officers.

Various natural phenomena, old age and other factors are merciless to scraps of paper and sometimes, some labor ones that cannot even be restored are sent to the trash can.

Why this happens, and even if it happens, then in what order, we will look at in our material.

This information will be useful to personnel officers, employees, and employers.

The occurrence of emergency situations in the organization and actions with work books

If there is a massive loss of documents on the professional activities of employees during a fire, flood or other emergency situations, the head of the organization must record the scale of this disaster.

To do this, you need to obtain certificates from the Ministry of Emergency Situations or from the utility service confirming the fact of the emergency. It is necessary to independently film the consequences of the incident at the enterprise on a photo or video camera. This data will help you communicate with regulatory authorities if they have questions regarding the loss of work books and other documents.

A special commission is created to restore documents on the professional activities of employees of the affected company. It includes members of trade unions, representatives of employers and other labor organizations. The commission is collecting documents and drawing up an act according to which the manager will be able to issue the employee a duplicate document on professional activities.

The process of writing off issued work books is quite complicated. Therefore, you need to be more serious about filling out such important documents so that errors and corrections do not occur.

- a mandatory document for the employee. It must be filled out by the employer and kept in a special order, since the work document (as well as the insert in it) refers to strict reporting forms. If the personnel officer filled it out with errors or it was damaged as a result of natural disasters, then the form must be destroyed, and an act of writing off the work books is drawn up. We will consider the features of its formation in the article.

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In what cases can you write off?

The practice of maintaining labor books knows many cases in which labor was simply written off from the register .

Various natural phenomena can contribute.

Floods, earthquakes, fires...

All this does not have the best effect on paper, which means that documents damaged as a result of natural disasters may be written off.

But in addition to natural disasters, there are also man-made disasters. As a result of a collision with them, a person risks being left without any mention of where he worked. Man-made disasters include nuclear explosions and other emergencies.

Despite the fact that the modern work book received its usual form back in 2004, many still have old-style work books. For example, an employee with a work book from the late nineties probably cannot provide the document with the proper appearance. Over the years, the paper frays and becomes unusable, and such work books must also be written off.

In addition to old age, the basis for writing off is other damage to documents - dampness in the premises, careless handling - all this indicates that the fate of the work record book is decided - it can only be written off.

Careless filling out of the work book by an employee of the HR department is also grounds for write-off.

As you can see, many cases can affect the fate of your employment document.

Write-off procedure

So, if work books need to be written off and destroyed, then a special commission should be created for this. It is necessary to confirm that the books really need to be written off. The composition of this commission is not fixed by law, so the organization’s management has the right to independently select employees. As a rule, this is a personnel employee, an accountant, or the manager himself.

Members of the commission must carry out an inventory of the forms of work books and inserts for them, confirm the legality of destruction, be present during the procedure for liquidation of documents and sign the act of writing off the work books.

How to write off a damaged form?

How to write off a damaged work book? In order to do this in accordance with all the rules established in the legislation, namely in the government decree on the storage and maintenance of work books, it is necessary to perform a number of step-by-step actions.

All of them require the participation of several personnel department employees , as well as the employer himself.

Each action must be carried out at a precise time, following the stated plan, only then the accuracy of the work you carry out will be at the highest level.

In order to write off a damaged form, the organization must issue an appropriate order that would allow the creation of commissions and the write-off.

Only after this can you begin to act.

First of all, you need to re -register your work records . Inspect all documents you have in your possession. There is no need to touch copies that have a presentable appearance; put them aside.

But outdated work books, frayed, stained or crossed out inside, should be sent for inspection.

The head of the personnel department must create a specialized commission from his subordinates. The legislator dictates the following name for us - inventory commission . This commission reviews the copies left for write-off and once again approves them for write-off.

Now you need to draw up a corresponding write-off act . We will talk about how to correctly compose this document in the next paragraph.

Later, a completely different commission is formed. The legislator calls it liquidation .

This commission consists of the same members as the previous one, but the fact of its creation is formalized by a separate order.

The commission attaches to the drafted act all employment forms that were not used for any reason.

Next, the documents are destroyed. This must be done in such a way that not a single work book survives and someone does not have two documents on work.

Accounting for work records in an organization

Each form and labor insert held by the company is taken into account with particular rigor. For this purpose, the organization has two specific documents. These are books:

• by income and expense,
• for traffic accounting.

There are also rules for maintaining these books:

• pagination,
• lacing,
• approval by signature, seal,
• filling.

The first accounting document contains information about the receipt and use of books and their inserts. Also, the license plate number and series must be entered here.

Accounting for the movement of working documents occurs as follows:

• registration of employee books is carried out (upon admission),
• Registration of newly issued books is underway.

When a specialist leaves the company, he is given the opportunity to sign a personal file and a document that takes into account the movements of workers. Due to the end of the month, the employee who works with books must report to the accounting department about the number of forms and inserts.

The most serious violations when filling out a work report are mistakes made on the first sheet. If the person filling out the form makes an erroneous entry when filling out a new book, then this document will be considered damaged. Accordingly, this kind of documentation should be disposed of. There are exceptions when organizational leaders may ignore the rules. When an employee has worked for a company for a long time, and incorrect information is noticed quite late, the error is completely crossed out and the correct information is written down. It is worth noting that this method of correction is quite controversial.

After the work form has been damaged, it must be written off and destroyed. The procedure for destroying a work record book itself occurs in accordance with existing rules.

First, the employee responsible for these actions, together with the commission, draws up an act that sets out the main aspects:

• Name of the organization,
• number,
• title,
• record of writing off the form,
• record of the decision to destroy.

In addition, the document must leave space for the approval of its employer, as well as other persons.

One act may specify the write-off of several unusable forms. To do this, you need to write the number and series of each of them. Since the form of drawing up such a document is arbitrary, the following may be indicated at the discretion of the official:

• city ​​where the organization is located,
• reasons for write-off,
• method of destroying forms and inserts (burning or grinding in a special device).

Pre-cut labor data – series and number – is pasted into the act. Subsequently, the completed act is filed in a separate folder, where it is stored for a long time. After the incorrect form is written off, the employee is issued a new one and is issued according to the law without errors. The damaged form itself is destroyed.

Methods for destroying damaged forms

Modern methods include shredding - shredding using a shredder (special machine). After the procedure, the residues are sent to the pulp mill. Since purchasing such equipment can be expensive for small organizations, they most often resort to the services of special companies. Shredding can be carried out on a mobile shredder, which is brought directly to the organization.

A work book is a strict reporting form. Those responsible for maintaining and storing these documents must know how to properly write off issued work books or their inserts. In fact, some personnel officers have never encountered a write-off in their entire career because the need for it rarely arises. However, it would be useful for any self-respecting employer to know what to do if the work book has to be destroyed.

Write-off act

The act of writing off the work book is an extremely important document, although there is not a single mention in the legislation of what it should actually look like.

Everyone draws up this act by hand and arbitrarily .

We have derived only a number of rules that should be inherent in this document:

• it must contain the full name of the organization;
• the name of the act itself should be written in large letters in the center;
• We also do not forget to enter the very date when the act was written;
• the act should briefly outline the entire process regarding the write-off of labor;
• the number of written off documents is indicated, as well as the reasons for writing off each one;
• do not forget to list the composition of the inventory and liquidation commissions;
• The document must end with the seal and signatures of all participants in writing off the work books.

It is worth noting that this act is drawn up on A4 sheets, in duplicate . Written with a black or blue pen in the absence of a form.

Act on writing off work books.

Postings for writing off work books

Compliance with the procedure for writing off and destroying damaged forms of work books and inserts in the work book includes not only measures for their actual destruction, but also the mandatory reflection of the corresponding transactions in the accounting records of the organization.

Considering the procedure for reflecting such transactions in accounting, first of all, we note that it is not clearly regulated by law.

When registering the strict reporting forms under consideration, the corresponding transactions can be accounted for by the following entries:

• Debit 10 Credit 60 (work book forms have been capitalized);
• Debit 19 Credit 60 (reflects the amount of value added tax);
• Debit 68 subaccount “Calculations for VAT” Credit 19 (tax accepted for deduction);
• Debit 006 (BSO accepted for off-balance sheet accounting).

When destroying work book forms and inserts in the work book, they must be written off from the off-balance sheet account (Credit 006).

How does destruction occur?

Today in large cities there are many services that are ready to help you get rid of documents for money.

This is not done for free, but quickly and efficiently.

If you have no desire to pay for work that you can easily do yourself, then go for it.

There are two ways to get rid of labor. Firstly, such documents can easily be torn into pieces and set on fire .

As a rule, a similar action is carried out on the territory of the enterprise so that everyone can make sure that the documents are destroyed.

The second method is shredding . A special machine shreds the paper to a state where it is simply impossible to read the contents in it.

Reasons for destroying books

Legislative regulation of maintaining labor books is carried out by the following acts:

• Rules for maintaining work books approved by the Post. Government of the Russian Federation dated April 16, 2003 No. 225;
• Instructions for filling out work books contained in the Post. Ministry of Labor of the Russian Federation dated 10-10-2003 No. 69.

An employee being employed must give his book to the employer for safekeeping. If a citizen enters into an employment contract for the first time, then the employer himself is obliged to provide him with this document.

A personnel employee is obliged to write off and subsequently destroy the book if the following situations occur:

1. It was his fault that the employment forms were damaged. For example, while making entries on a form, an employee made a mistake, but immediately saw it. In this case, you must destroy the damaged form. During the procedure, an act of writing off and destroying work books is filled out. If several damaged forms have “accumulated”, then it is necessary to write off and destroy them all.
2. Work records were damaged due to accidents and natural disasters (flood, fire, burst sewer pipe, building collapse, etc.).

What to do if an employee does not show up for work?

If an employee does not show up for a work book and there is a work document lying around in your archives, do not rush to get rid of it. The Labor Code suggests sending the work report by mail to the address indicated therein by registered mail. If such action is not possible, find a way to contact the owner of the work permit or his relatives.

If the connection is lost, do not rush to part with the document. According to the provisions of labor regulations, the book must remain at the enterprise until either the former employee himself or one of his relatives or representatives comes to collect it.

Comments on the document “Sample. Act on writing off damaged work record forms"

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How to properly write off and liquidate a work book?

Everything is clear with copies - the employer is obliged to issue a duly certified copy of the work book or an extract from it no later than three working days from the date of receipt of the employee’s application for this. But with the originals, which are mainly required for registering a pension at the Pension Fund, it is a little more complicated. Labor legislation does not contain a prohibition on issuing original work books to employees during the period of validity of the employment contract.

However, Rostrud, in Letter dated March 18, 2008 N 656-6-0, indicated that responsibility for the safety of work books in any case lies with a specially authorized person. Even if the employee signs for receipt of the book in hand and loses it, the specified official will be responsible for the loss.

Work book and insert in it - we take into account and write off

Draw up an order on the organization’s letterhead to create a liquidation commission with strict reporting forms. Confirm the order with the signature of the manager and the seal of the enterprise. Indicate all members of the liquidation commission in the write-off act with a description of the positions they hold at the enterprise.

Important

Draw up an order appointing persons responsible for the write-off. Indicate the persons responsible for the write-off and certify the act with their signatures on the basis of clause 2 of Article 9 of Russian Law No. 129-FZ of November 21, 1996 “On Accounting”. Certify the act with the seal of the organization. 4 Attach blank work record forms to the completed act.

Enter in the receipt and expenditure book for recording forms of work books and inserts an entry about the write-off of the corresponding work book, in accordance with Resolution No. 69 of the Ministry of Labor of the Russian Federation dated October 10, 2003.