Part-time accountant: can a chief accountant work like this, sample employment contract

Can an accountant work part-time? What are the nuances of such employment? These issues remain relevant for many organizations, since even the smallest company needs a competent accountant.

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Having such a position as an accountant on the staff of any organization is a vital necessity. This specialist not only prepares the company’s reports, but also controls all expenses.

However, not every company can afford to have such a full-time employee. Sometimes this is prevented by insufficient work, and sometimes by lack of capital.

In such a situation, the solution is to hire an outside employee.

But how to register as a part-time accountant correctly? Can a chief accountant work part-time? And what are the features of legal regulation?

Chief accountant: features of the profession

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

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

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

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

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

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

Specifics of an accountant's work

The profession of an accountant requires special attention, concentration, and the ability to apply acquired knowledge in practice, depending on the form of ownership of the enterprise and its production activities.

Not every organization can afford to have a full-time chief accounting officer for reasons of light workload, for example, if it is a small business or limited capital available.

At the same time, it is difficult to do without the work of a specialist in this field, since the specifics of the activity, including control of the company’s financial flows, presuppose:

conducting cash transactions;
calculation of wages for employees;
submission of tax and other financial reports;
maintaining records of the assets and liabilities of the enterprise and other functional responsibilities.

Therefore, for the position of chief accountant, the applicant to fill a vacant position is usually subject to quite strict requirements, including, in addition to the mandatory higher economic education, the presence of at least three years of work experience in the specialty.

Part-time chief accountant: job features

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

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

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

COMBINATION AND PARTITION

Labor legislation distinguishes between 2 main types of secondary employment: part-time employment and combination of professions.

Part-time work is always another (non-core) paid job carried out:

under the terms of a separate employment contract existing in parallel with the main one;

in free time from main work;

with several employers (external part-time work), including one (internal part-time job).

The general rules for concluding employment contracts apply to a part-time contract. Hiring for part-time work (as well as for the main job) can only be carried out if there is a free vacancy.

COMBINING PROFESSIONS (POSITIONS) is additional paid work carried out by:

within the framework of one employment contract;

within normal working hours under one employment contract;

with the same employer.

Please clarify a few questions.

1. Does the chief accountant have the right to work part-time in the same organization in a different position with payment of 50% of the salary provided for in the staffing table?

2. Does the organization have the right to pay bonuses to this employee both for his main position and part-time?

3. According to the regulations approved in our organization, bonuses to newly hired employees are paid after 6 months of work. How are bonuses paid to employees who are hired from an organization to an organization subordinate to the same main enterprise?

4. Does an employee have the right to work in the same organization as the head of the personnel department and as a supply manager?

I. Abdurakhmanov,

economist.

— 1. In accordance with Article 160 of the Labor Code (LC), part-time work is the performance by an employee, in addition to his main job, of other paid work under the terms of an employment contract in his free time from his main job. An employee may enter into employment contracts for part-time work, unless this is prohibited by law (part four of Article 72 of the Labor Code). Part-time work can be either internal - in one organization, or external - additional work in another organization.

It is not allowed to hold 2 management positions at the same time (except for the positions of foremen), unless otherwise provided by law. Managerial positions include positions related to the management of teams*.

According to paragraph 1068 of the Table of Classification of Main Positions of Employees and Professions of Workers, the chief accountant belongs to the management personnel, which in turn is divided into managers and specialists. In accordance with Article 8 of the Law “On Accounting”, the head approves 2 lists of persons authorized to sign. The first includes persons performing management functions, the second includes accounting and financial management functions. Based on the meaning of this norm, the position of chief accountant does not apply to management and, accordingly, it is not subject to restrictions on part-time work. But accountants, like other employees who have the right to sign cash documents, do not have the right to perform the duties of cashiers, including part-time jobs**.

In addition to legislation, enterprise managers can introduce restrictions on part-time work, agreed upon with trade union committees and specified in local acts of the enterprise.

Thus, the chief accountant has the right to work part-time in the same organization in a different position, unless local regulations of your or a higher-level enterprise provide for restrictions.

The amount of payment is determined by agreement of the parties for the work actually performed (Article 160 of the Labor Code).

2. Yes, he has the right, unless otherwise provided by local acts of the enterprise and other documents regulating the procedure for paying this bonus. Labor legislation gives the employer the right to independently, based on his financial capabilities, assign a bonus and determine to whom and in what amount it is provided, including part-time workers.

3. The procedure for paying bonuses to employees, including when moving from one subordinate organization to another, must be established by the main organization that finances them. If this issue is not regulated by the local acts of the enterprise, then the administration must contact a higher organization with an official request about the possibility of paying a bonus to this employee.

4. Labor legislation does not prohibit combining, including part-time positions, such positions as head of the personnel department and head of the household.

* * *

THREE FOR ONE SALARY

1. How should I formalize the assignment of cashier duties (this position is not included in the staffing table) to another full-time employee?

2. Is it possible to assign one employee the duties of a cashier and an inspector of the HR department (both positions are not provided for in the staffing table)?

3. Is it possible not to pay the employee who is assigned these responsibilities?

4. Is it necessary to make changes to the employment agreement?

A. Begzhanov.

* * *

I work in a small company as a part-time accountant. We do not have the positions of cashier and HR inspector in our staffing table. In this regard, we plan to arrange a combination of these positions for our office manager. How to correctly formalize the assignment of the duties of a cashier (with the signing of an agreement on individual financial responsibility) and a personnel inspector to the office manager, given that he will not receive additional payment for performing additional duties?

A. Pulatova.

* * *

I am an entrepreneur from the city of Nukus. I have a small business selling food products. I don't have a cashier on staff. I want the office manager to perform these duties. The Labor Code says that I can assign the duties of a cashier to another person, and payment is subject to agreement.

Do I have to pay the office manager extra for going to the bank to get money? Can I not pay at all?

How can I properly transfer the duties of a cashier to an office manager? Surely these responsibilities need to be listed somewhere?

M. Naziev.

— The employee’s labor responsibilities must be specified in the employment contract and job description. When hiring a person, the employer must determine his responsibilities and remuneration for their performance. An employee has the right not to carry out instructions from the employer that were not agreed upon when hired and not reflected in the relevant documents. In the future, by agreement between the employer and the employee, it is possible to assign additional responsibilities, including combining professions. In this case, by agreement of the parties, payment must be determined for the work actually performed (Article 160 of the Labor Code). Based on this norm, payment must be made for additional duties.

If you immediately determined the scope of responsibilities and conditions for combining professions and indicated them in the employment contract and job description, and the employee agreed to the proposed remuneration, then there is no need to additionally pay for the performance of these duties. However, if you hired him under the same conditions and want him to perform functions that were not initially agreed upon, then in this case it is necessary to amend the employment contract and determine payment for additional duties.

According to Article 89 of the Labor Code, the employer has the right to change working conditions without the consent of the employee only if this is predetermined by changes in technology, organization of production and labor, a reduction in the volume of work (products, services), resulting in a change in the number of employees or the nature of work (such changes must be justified). In this case, he is obliged to notify the employee in writing, against receipt, of the upcoming change in working conditions no later than 2 months in advance. Reducing the specified period is permissible only with the consent of the employee.

An employment contract with an employee may be terminated due to his refusal to continue working under new working conditions with payment of severance pay in the amount of at least the average monthly salary.

The combination of professions (positions) relates to the employee’s labor function, that is, it is an essential condition of the employment contract. In this regard, it is necessary to conclude an agreement to an employment contract, to which the same rules apply as to the conclusion of an employment contract: written form, consent of the parties, whether they have the appropriate powers, etc. An entry in the work book about combining professions is not made.

Changes in working conditions are formalized by order of the employer. The basis for issuing an order to change working conditions are changes made to the employment contract concluded with the employee (part seven of Article 96 of the Labor Code).

The law does not prohibit combining the duties of a cashier, office manager and HR inspector. In accordance with paragraph 32 of the Rules for conducting cash transactions by legal entities, after issuing an order to assign the duties of a cashier to an employee, the head of the organization is obliged to acquaint him with the Rules for conducting cash transactions against signature, after which an agreement is concluded with the cashier on his full individual financial responsibility.

Maria TUKHTAROVA,

legal consultant at Norma LLC.

Additional documents for the material:

Agreement on amendments to the employment contract

Employer's order to combine duties

Agreement on full individual financial responsibility of the cashier

*) Clause 10 of the Regulations on the conditions of part-time work (approved by Resolution of the State Committee for Labor of the USSR, the Ministry of Justice of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated March 9, 1989 N 81/604-K-3/6-84. The document can be used only to the extent that does not contradict the Labor Code of the Republic of Uzbekistan and other regulatory legal acts regulating labor relations in the Republic of Uzbekistan.

**) Clause 35 of the Rules for Conducting Cash Transactions by Legal Entities (approved by the Central Bank, registered by the Ministry of Justice on December 17, 1998 N 565).

Documents required for registration of a part-time worker

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

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

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

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

Combining the position of chief accountant

Working as a part-time chief accountant will not be considered a violation of current legislation. The main features of such a scheme are:

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

Conditions of employment

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

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

About the employee's responsibilities

As a rule, applicants for such positions have the following requirements:

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

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

Employment documents

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

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

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

Operating hours information

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

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