Transfer from chief accountant to another position before maternity leave

Grounds for transfer to the position of Deputy Chief Accountant

– Business Law – Grounds for transfer to the position of Deputy Chief Accountant
You can add the topic to your favorites list and subscribe to notifications by mail. Lena [e-mail hidden] Russian Federation, St. Petersburg #1[88599] January 18, 2010, 12:47 No ratings Girls! Please tell me I’m inexperienced. How to make a translation correctly. I have a deputy.

The accountant needs to be transferred to the position of chief accountant. (type of transfer - permanent job)1. Should she write a statement, or just issue an order for transfer.2. Make a new employment contract or additional agreement.3. What to do with the liability agreement.4.

Should I get a new T-2 card? If I missed something, please tell me. Thanks in advance. I want to draw the moderator’s attention to this message, because: A notification is being sent... Let Alya write.2. DS to TD, because you are not terminating the contract, but changing it.3.

The deputy becomes the chief accountant: we prepare the transfer

Grant the right to make a decision on approving or refusing to approve the hiring of a chief accountant of a federal state unitary enterprise, as well as on concluding, amending and terminating an employment contract with them, to the Deputy Ministers of Industry and Trade of the Russian Federation, who coordinate and control the activities of sectoral Departments of the Ministry of Industry and Trade of Russia in accordance with the approved distribution of responsibilities. 3. Industry Departments of the Ministry of Industry and Trade of Russia, according to the object-by-object distribution of functions, record and store copies of employment contracts with chief accountants of state unitary enterprises, as well as additional agreements to them. 4. I reserve control over the implementation of this Order. Minister V.B. KHRISTENKO Approved by the Order of the Ministry of Industry and Trade of Russia dated June 2, 2009.

How does the transfer of a deputy to the position of chief accountant take place?

Themes:
Employee transfer
Chief Accountant

Question How to formalize the transition of a deputy chief accountant to the position of chief accountant? Answer To formalize the transition of a deputy chief accountant to the position of chief accountant, two options are possible:

Through dismissal and concluding a new employment contract.

To do this, the employment contract with the deputy chief accountant must be terminated (for example, by agreement of the parties (clause 1, part 1, article 77 of the Labor Code of the Russian Federation) or at the initiative of the employee (clause 3, part 1, art.

77 of the Labor Code of the Russian Federation): issue an order, make a record of dismissal in the work book, and make the final payment.

After this, you can conclude a new employment contract with him (possibly a fixed-term one and with a probationary condition).

By completing the translation in accordance with Art.
72.1 Labor Code of the Russian Federation.

Vote:

Elena Boom [e-mail hidden] Russia, Krasnoyarsk #4[88631] January 18, 2010, 13:13 Order in form T-5 on the basis of an additional agreement. + entry in the work book. I want to draw the moderator's attention to this message because: A notification is being sent...

I will help with advice on non-profit organizations. Alya But it is better to move the responsibilities outside the TD, and indicate them in the DI. I want to draw the moderator's attention to this message because: A notification is being sent...

Lena [e-mail hidden] Russian Federation, St. Petersburg #6[88636] January 18, 2010, 1:18 pm so if all our employees have responsibilities spelled out in the TD... should we change everything or something? I want to draw the moderator’s attention to this message , because: Notification is being sent... Elena Boom [e-mail hidden] Russia, Krasnoyarsk #7[88637] January 18, 2010, 13:19 Alya wrote: \But it is better to move the responsibilities outside the TD, and indicate them in DI.

How can a chief accountant be transferred to the position of director?

Situation: Is it possible to establish a probationary period when transferring an employee to a permanent job in another organization? No, it is not possible. This is directly stated in Article 70 of the Labor Code of the Russian Federation.

Important If there is such a violation, the organization and its officials may be brought to administrative liability under Article 5.27 of the Code of the Russian Federation on Administrative Offenses. From the answer “How to formalize the transfer of an employee to another organization” Ivan Shklovets Deputy Head of the Federal Service for Labor and Employment 3. Legal basis: MINISTRY OF INDUSTRY AND TRADE OF THE RUSSIAN FEDERATION ORDER dated June 2, 2009

If the head of the Moscow Region is different, then there should be a separate agreement for the chief accountant, and it is worth signing.4. In T-2, simply reflect the translation on page 3. Don’t forget to sign the required instructions.

I want to draw the moderator's attention to this message because: A notification is being sent... Lena [email hidden] Russian Federation, St. Petersburg #3[88630] January 18, 2010, 1:11 pm thank you for your response, we have no job descriptions... that's it in the employment contract. Is it correct to do this:….1.an employee is transferred from the position of deputy chief accountant to the position of chief accountant.2.

Type of transfer: permanent 3. Revise clause 6 of the Employment Agreement: and then there are new functions of the chief accountant. I want to draw the moderator's attention to this message because: A notification is being sent...

For example, by Order of the Ministry of Industry and Trade of the Russian Federation dated 02.06.

2009 N 474 “On the approval of the hiring of chief accountants of federal state unitary enterprises under the jurisdiction of the Ministry of Industry and Trade of the Russian Federation, the conclusion, amendment and termination of employment contracts with them” establishes the following list of documents: When concluding an employment contract with the chief accountant: - a draft employment contract signed by the person hired for the position of chief accountant, in 2 copies and a certified copy (undated); — personal personnel record sheet (questionnaire) with a photograph (4 x 6), certified by the head of the enterprise’s personnel service; - copies of education documents certified by the head of the organization’s personnel service (including Attention: A deputy chief accountant is appointed to the position of chief accountant, not a new employee. Thank you in advance. Answer In the first case, in the second case it will be a transfer. Translation to other work is permitted only with the written consent of the employee, except for the cases provided for in parts two and three of Article 72.2 of the Labor Code. The procedure for transferring an employee to another position provides for the following procedure for drawing up personnel documents: - initially, it is necessary to draw up a written agreement to the employment contract on the transfer of the employee to another position, signed on both sides - by both the employee and the employer, in duplicate. - Next, an order to transfer the employee is issued (unified form T-5), the basis for which will be a written agreement to the employment contract. - Information about the employee’s transfer is entered into work book and section III.

In some cases, the sectoral Department may request from organizations other documents necessary for making a decision. 5. The set of documents specified in clause.

3 of these Regulations are sent to the Department of Budget Policy and Finance for consideration and preparation of an opinion on the feasibility (inexpediency) of concluding an employment contract with a person hired for the position of chief accountant, as well as changes, termination of the employment contract with the chief accountant, taking into account his professional training and experience work in the specialty. At the same time, such a conclusion of the Department of Budget Policy and Finance must indicate the relevant motives that served as the basis for preparing the corresponding conclusion.

If an employee is transferred from the position of accountant to the position of deputy chief accountant, what document should this be formalized: conclude a new employment contract with him or draw up an additional agreement to the old employment contract? In your situation, it would be correct to conclude an additional agreement to the previous employment contract. The fact is that concluding a new contract means terminating the previous one, that is, dismissing the employee.

But this, as can be seen from the situation, does not happen - the labor relationship between the employee and your organization does not stop, but only changes. Thus, in fact, this will be the transfer of an accountant to the position of deputy chief accountant. In accordance with Article 72 of the Labor Code of the Russian Federation, transfers to another position not stipulated by an employment contract are allowed only with the written consent of the employee.

Constitutional law
Business law

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Return to previous position

Transfer during maternity leave involves different options for the employee to return to his place of work. And each of them has a different design. Basically, a regressive transition requires only the expression of the will of the parties.

We invite you to familiarize yourself with Outstaffing: what kind of service it is and how it differs from outsourcing

Exit from maternity leave

It is better to formalize a temporary transfer to another position during maternity leave with an additional contract.
The first case concerns the expiration of the main employee’s vacation period and her return to work. In this case, the personnel service issues an order to remove the duties of a maternity leave from the substitute employee and transfer him to his previous place of work in the corresponding position. The basis for preparing the order is a statement from an employee who has returned from maternity leave.

But if the main employee who gave birth decides to extend the maternity leave and takes the next leave to care for the baby, the agreement concluded with the temporary worker will be terminated. Therefore, if the employee again agrees to the maternity rate, management will prepare a new additional agreement to the employment contract for another term.

There are cases when the head of the company himself decides to transfer a temporary deputy to his previous position. This happens if a more qualified replacement is found for this period.

For such a reverse transfer, the employee’s consent must also be obtained. In case such situations arise, in the initial additional agreement to the contract, in addition to information about the maternity position, a clause is written on the termination of the temporary transfer at the initiative of the director of the company.

Employee's desire

A transfer during maternity leave can only be with the consent of the employee himself.
So, the employee was transferred to another position during maternity leave, but after a certain time he decides that the job is not suitable for him. What to do in this case?

Since a bilateral additional agreement was concluded, the employee can no longer unilaterally refuse the position. Consequently, He needs to write an application with a request to transfer him to his previous place of work and submit it for consideration to the management of the enterprise.

However, the employer may refuse to satisfy the application, pointing to the documents signed by the employee - an additional agreement, changes in the personal card.

Therefore, as in the previous case (the return of the employee by decision of the director), the agreement must include a condition for reverse rotation at the request of the employee before signing it.

How to transfer an accountant to the position of chief accountant

What is the difference between a chief accountant and an accountant? Requirements for a chief accountant. Why are local regulations so important? Features of translation processing

Not only the internal processes of the company depend on the actions of the chief accountant, but also the extent to which the organization’s activities will comply with external, primarily legislative (tax, civil, even criminal) requirements of the state.

Transferring an ordinary full-time employee to a position whose status and rights are established by law entails additional financial and reputational risks for the enterprise.

You can protect your business by developing an employment contract and job description that will assign more responsibility to the chief accountant than provided by law, or by outsourcing accounting and tax accounting.

If a situation arises in your company when an ordinary accountant needs to be promoted to the level of chief accountant, you should clearly understand how the powers of these two functional units differ from each other.

First of all, the chief accountant is the head and organizer of all accounting work. Therefore, you must assume that the effective work of your applicant for the position of “first accountant” can only be a consequence of a well-thought-out policy of accounting for the finances and property of his manager, your previous chief accountant.

Of course, circumstances vary, as does the degree of trust you have in a particular employee.

But in any case, the business owner must understand: the beginning of the independent journey of a full-time accountant in a new rank is an update and, in a sense, zeroing out, all indicators in the cooperation of your company with the Federal Tax Service and other creditors.

The main differences between the functions of an accountant and a chief accountant:

The accountant prepares reports, inventory, primary documents, and accounting registers. And its manager organizes, in the prescribed manner, inventory and accounting of the enterprise’s property, including costs. It largely depends on the chief accountant how specific nuances of tax and accounting will be observed when reconciling mutual settlements with partners, and the validity of the established cost of production. The thoughtfulness/rashness of his actions will ensure or exclude the attention of the tax authorities to your company as part of a separate transaction.
If the accountant directly allocates funds for various payments, including labor and social payments, then the chief accountant controls the validity of the use of the wage fund, forming fixed and variable parts of the salary. The actions of the head of accounting in this area are thoughtful steps aimed at optimizing the tax base and meeting certain requirements of tax and labor legislation.

If your company outsources payroll calculations to 1C-WiseAdvice accountants, we will assume all financial risks.

Even if our specialists ever make a mistake, the damage will be compensated at our expense.

This condition is fixed in the contract and guaranteed by an exclusive voluntary professional liability insurance policy for 70 million rubles, developed exclusively in the interests of our clients.

The accountant draws up analytical notes, keeps records of production costs, and the chief accountant participates, together with the company's top officials, in determining the internal production capabilities of the organization, analyzing its economic potential and in formulating a development strategy.

The head of the accounting department, together with the head of the enterprise, puts his signature on financial documents that are of fundamental importance for the company.

But the main thing: the responsibility of the chief accountant to timely transfer tax and equivalent payments to the budget is determined at the legislative level.

It is on this employee that the formation of the legal entity’s funds depends, and, accordingly, the ability to pay off creditors – including in the event of liquidation or bankruptcy proceedings.

Therefore, it is not surprising that for some organizations even the competence of the chief accountant - as opposed to a staff accountant - is determined by law.

A candidate for the position of chief accountant must meet the requirements given in the fourth paragraph of the Law “On Accounting” (Federal Law No. 402 dated December 6, 2011), if we are talking about organizations whose securities are admitted to organized trading.

The Central Bank of the Russian Federation makes its demands on the chief accountant of a credit and non-credit financial institution. They are referred to in the same Accounting Law in paragraph seven.

Managers whose enterprises are not listed need to focus on the specific knowledge and skills of the chief accountant, which he needs to prepare various types of reports, maintain accounting and tax records, financial analysis, budgeting, etc.

Read more about the education and qualifications of a potential chief accountant here >>>

Why are local acts so important?

But at the same time, Article 243 of the Labor Code of the Russian Federation states that “material liability in the full amount of damage caused to the employer can be established by an employment contract” concluded with the chief accountant, among others.

And this is not the only reason for an employer to pay special attention to local regulations.

The chief accountant cannot be fired due to loss of confidence, since he is not a financially responsible person (clause 7, part 1, article 81 of the Labor Code of the Russian Federation).

However, if the employment contract provides for the functional responsibilities of this employee for the reception, storage, transportation, distribution of commodity assets, then this basis is valid for terminating the employment relationship with the head of the accounting department.

It must be remembered that dismissal “under an article” is a disciplinary sanction; its procedure is provided for in Art. 193 Labor Code of the Russian Federation.

Features of translation design

The transfer - permanent or temporary - of an employee to another position is regulated by Article 72.1 of the Labor Code of the Russian Federation.

Changing the terms of an employment contract is possible only with the written consent of the employee.

The presence or absence of consent to the transfer is evidence of the legality/illegality of the employer’s actions, which is subject to verification by the court in the event of a labor dispute (Resolution of the Presidium of the St. Petersburg City Court dated July 2, 2009 No. 44g-111). Considering the scope of the chief accountant’s powers, it is better not to ignore this formality.

The transfer of an employee to another job is always formalized by an additional agreement to the employment contract.

1C-WiseAdvice experts will help you develop an employment contract and job description for the chief accountant, which will protect your business from possible employee mistakes that affect the financial well-being and strategic economic indicators of the organization.

Ours provides for a general assessment of the enterprise’s personnel records management and its compliance with labor legislation, identification of accounting errors and direct violations of labor legislation.

In particular, in terms of processing the transfer of an accountant to the position of chief accountant.

Our experts will identify and describe the detected risks and recommend how best to correct the mistakes made.

Source: https://1c-wiseadvice.ru/company/blog/kak-bukhgaltera-perevesti-na-dolzhnost-glavnogo-bukhgaltera/

Requirements for a chief accountant

A candidate for the position of chief accountant must meet the requirements given in the fourth paragraph of the Law “On Accounting” (Federal Law No. 402 dated December 6, 2011), if we are talking about organizations whose securities are admitted to organized trading.

On the education and qualifications of a potential chief accountant

More details

Leave for the chief accountant - we arrange it correctly

Very often in the activities of an organization, the question arises of the correct registration of vacations for its top officials - that is, the general director and chief accountant.

Difficulties here may arise primarily in connection with the delegation of the right to sign and make decisions.

Let's figure out how to do this in compliance with legal requirements and internal labor regulations.

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In this case, everything is more than simple: when hiring a person for the position of deputy, the replacement of the chief accountant and the performance of his duties during the latter’s vacation, illness, and other circumstances are written directly into his employment contract.

As a rule, the deputy chief accountant who is on the staff is also registered on a bank card (with the right to sign) and the corresponding job description. In this case, there is also no need to pay him extra for the additional workload during substitution, which is very beneficial for the organization.

The chief accountant is on vacation, the general is at work

However, not every legal entity has the organizational and financial capabilities to employ a deputy chief accountant. As a rule, the vast majority of organizations have only two management positions: general director and chief accountant.

And if the latter is resting, then the general at this time, almost “automatically,” also has to perform his duties.

This is formalized by an order approximately as follows (sample of the right to sign for the chief accountant during the director’s vacation):

Correct registration of a “temporary” chief accountant

Most often, in practice, the performance of the duties of a vacationing chief accountant by another employee is formalized as follows. Here is a sample order for replacing the chief accountant during vacation.

“Order No. ___ on the appointment of an acting chief accountant

In connection with the departure of the chief accountant on another vacation, I order:

appoint ___________________________ as temporary acting chief accountant for the period from __________________ to ______________.

For the specified period, the right to maintain accounting records is transferred, as well as the right to sign all necessary documents.

This order should be brought to the attention of all employees of the organization.

Reason: decision of the General Director of LLC "_________".

I have read the order ____________________________ ( )

CEO___________ ( )"

There are two main ways to formalize an acting position:

Combination.
Temporary transfer.

The latter is formalized by order using the unified form T-5, approved by Resolution of the State Statistics Committee of the Russian Federation of January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment,” and, in general, does not cause difficulties.

A temporary transfer implies the complete release of the employee from his main duties for the duration of the replacement of the chief accountant, and this is not entirely convenient, since he will have to look for another person to perform the work of the replacement employee.

When performing the duties of the chief accountant, the replacement employee receives his salary for the period of replacement.

But I would like to dwell on the combination in a little more detail, since this is how the replacement of the chief accountant is most often formalized. Firstly, we must not forget that, according to Art. 60.

2 of the Labor Code of the Russian Federation, such combinations during vacation must be paid (in the amount and manner agreed upon by the parties in advance).

In the order for part-time work during vacation, it is necessary to indicate the content of the additional work, the period for performing the duties, and also, of course, the amount of additional payment for their performance as additional to the part-time employee’s own job responsibilities.

Finally, it is highly desirable that the transfer of the right to sign during the vacation of the chief accountant in funds, tax authorities, etc. be separately spelled out, and this right is confirmed by the appropriate power of attorney issued according to the rules of Article 185 of the Civil Code of the Russian Federation.

Some employers prefer to enter into an additional agreement to the employee’s employment contract for the period of replacement, and then the basis for issuing the order is not the decision of the general director, but the number and date of the additional agreement with the employee. Such an additional agreement may look like this:

It is also important to remember that the replacement employee has the right to refuse additional workload before the expiration of the workload (for example, if he cannot cope with the work), just as the manager can cancel the workload ahead of schedule. But the parties are obliged to notify about this in writing no later than 3 working days.

The additional payment for combined work is part of the salary, is taken into account in labor costs and is subject to personal income tax and all contributions.

How to arrange maternity leave for an accountant?

There are often cases now when pregnant women find employment not in order to work and build a career, but in order to be registered, receive maternity leave and not lose seniority. But the child is growing up and it’s time to think about a career.

Having found a suitable employer, a young mother, without waiting for the child’s third birthday, has the right to demand a transfer to another organization, and the personnel officer is obliged to formalize the procedure strictly according to the rules of the Labor Code, which we will now discuss.

Article 72.1 of the Labor Code does not prohibit the transfer of employees to another employer, as long as the employee himself agrees to this. There are no explanations about pregnancy or maternity leave. But transfer under this article is possible only by dismissing the vacationer from her previous job and finding employment in a new place.

We suggest you read: How to check a car before buying for an accident

In this case, the dismissal is formalized in accordance with Article 84.1 of the Labor Code:

a statement is written;
an order is being prepared based on the application;
the employee gets acquainted with the order in writing;
a work book is drawn up and issued.

Attention! Important: the employee’s application will not be about dismissal, but about transfer to another company!

A sample application can be viewed here. There is no unified application form, but the required inclusions must be:

Full name and position of the employee;
date of transfer;
where to transfer and to what position.

Attention! Nuance: warn the employee that if she does not find a new job within a month from the date of dismissal, the new employer has the right to refuse her employment under Article 64 of the Labor Code.

There is no probationary period for transfer.

Transfer of the chief accountant to the position of general director

“Book”, 2011, N 1

When the chief accountant is dismissed, in many cases his former deputy is appointed to this position. And it is right. After all, he has already proven himself to be a professional and knows the specifics of the company. In addition, as a trusted employee, he can be trusted with the company’s financial secrets.

And if you happen to be this lucky person and are about to take this responsible position, then keep in mind: for you, as the second person in the company, labor relations have their own characteristics. We will tell you what to pay attention to when translating.

We draw up a transfer agreement

Any transfer to another permanent job (position) is made with the prior written consent of the employee. If you agree to a new position, draw up an agreement to the employment contract regarding the transfer. In this case you can:

(or) indicate all changing terms of your employment contract directly in the agreement itself;

(or) draw up a new version of the employment contract, having it approved by this agreement and attaching it to the agreement. This is convenient to do if many terms of the employment contract change at once.

In the case under consideration, most likely, in addition to the position, a number of other conditions will also change: wages, working hours, etc. Therefore, the second option for drawing up the agreement may be more logical. In this case, the agreement header will look like this.

Agreement to the employment contract dated January 21, 2002 N 21

Limited Liability Company “Ural Gems” represented by General Director Petr Ivanovich Smirnov, acting on the basis of the charter, hereinafter referred to as the Employer, on the one hand, and Lyubov Timofeevna Ogareva, hereinafter referred to as the Employee, on the other hand, agreed to transfer the Employee to the position chief accountant. In this regard, the Employee and the Employer agreed to state the Employee’s employment contract in the following wording.

What points are included in the transfer agreement?

They can be divided into two groups:

the conditions in which you are interested;
conditions in which your management is interested.

Articles 72, 72.1 of the Labor Code of the Russian Federation.

"Your conditions

New responsibilities

Most likely, the responsibilities of the chief accountant are described in detail in the job description for this position. You need to familiarize yourself with this document against signature. It is better to do this simultaneously with signing the transfer agreement.

And in the transfer agreement it is enough to write that you undertake to fulfill the duties provided for by labor legislation, other regulatory legal acts, a collective agreement, local regulations, an employment contract and the job description of the chief accountant.

If there is no job description for the chief accountant, then you need to:

(or) develop it;

(or) specify all obligations in the transfer agreement itself.

Remember that it is in your best interest to clearly define your responsibilities. After all, then it will be extremely clear to you what is and is not included in your responsibilities.

And it will always be possible to fight off the imposition by management of functions not specified in the job description.

And if you really have to combine the duties of the chief accountant with some others, then you can legally demand from the management that they enter into an additional agreement with you on combining positions and set you a bonus for such a combination.

The standard responsibilities of a chief accountant can be found in the Qualification Handbook. But it’s better not to copy them blindly. When developing a job description, the specifics of your organization's activities should be taken into account.

Changes in operating mode

As a newly appointed chief accountant, you will most likely have to often stay late at the end of the working day. To ensure that your extra-standard “work” does not go unappreciated, agree with management to officially establish an irregular working day (IWD) regime for you.

For more information on establishing a regime of irregular working hours, see the magazine “Book”, 2010, No. 4, p. 47.

Why is this necessary? Remember that you are entitled to additional paid leave for working in the NSD regime.

The minimum vacation by law is 3 calendar days, but the duration of a specific employee’s vacation is established in the internal labor regulations or in a collective agreement.

Therefore, you can negotiate with management about a longer duration of additional vacation. Just don’t forget to include it in the transfer agreement.

Another option is also possible: do not negotiate with management about establishing a non-working hours regime for you, but demand payment for overtime hours according to overtime standards, that is, for the first 2 hours of overtime - at one and a half times the rate, and for subsequent hours - at double the rate.

But keep in mind that in order to recognize overtime as overtime, the initiative to involve you in such overtime must come not from you, but from your management. Therefore, it is important that each case of involvement in overtime work is formalized by order of the manager.

Article 60 of the Labor Code of the Russian Federation. Articles 60.2, 151 of the Labor Code of the Russian Federation. Qualification reference book for positions of managers, specialists and other employees, approved. Resolution of the Ministry of Labor of Russia dated August 21, 1998 N 37. Articles 57, 101 of the Labor Code of the Russian Federation. Articles 119, 57 of the Labor Code of the Russian Federation. Article 152 of the Labor Code of the Russian Federation.

Article 99 of the Labor Code of the Russian Federation.

Possible Guidance Conditions

Management may insist that the following terms be included in the transfer agreement:

about your non-disclosure of information constituting a trade secret of the company;
about your full financial liability for property damage caused to the organization;
on the “chief accountant’s” grounds for terminating an employment contract.

For more information on how to ensure the confidentiality of information in accounting, read the magazine “Book”, 2010, No. 4, p. 43.

Non-disclosure of trade secrets

As the chief accountant, you need to clearly understand what kind of information you will be responsible for disclosing. Therefore, if you have not been familiarized with the local list of information constituting a trade secret, then all management’s claims regarding your disclosure of company secrets will be unfounded.

In addition, you must clearly understand the procedure for working with classified information, i.e. must be familiar with the trade secret regime established in the company.

Attention! You may be fired for disclosing trade secrets. But in the event of a legal dispute, the employer will have to prove the legality of the dismissal.

Full financial liability for damage caused to the organization

If there is no such condition in the contract, as a general rule, you will pay for the damage caused to the company only within the limits of your average monthly earnings.

But if the condition of your full financial responsibility is included in the transfer agreement, then in the event of a culpable cause of damage to the organization, you may have to compensate it for the entire amount.

For example , if, through your own fault, you submitted reports to the inspectorate late, and therefore the company was fined.

By the way, if you disagree with management on the issue of the legality of any operation, then it is better to accept documents for execution with a written order from the head of the organization. In this case, it is the manager who will bear full responsibility for the consequences of this operation.

And pay attention to this. It is impossible to hold the chief accountant fully financially responsible for the shortage of any valuables, for example, money in the cash register.

The fact is that only employees who directly service monetary or material assets (for example, cashiers) bear full financial responsibility for the shortage. Their positions must be contained in a special List.

And agreements are concluded with such employees on full financial responsibility for the shortage of property entrusted to them.

The chief accountant is not directly involved in servicing monetary and material assets; his position is not on the List. Of course, except for the case when he combines his chief accountant position with some position from the mentioned List, for example, the position of cashier. And an agreement was concluded with him on full financial responsibility for the lack of monetary valuables, precisely as a cashier.

Source: https://lawsexp.com/juridicheskie-sovety/perevod-glavnogo-buhgaltera-na-dolzhnost.html

Why are local acts so important?

The position of chief accountant is not included in the list of persons with whom the employer can enter into an agreement on full financial liability (Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85). But at the same time, Article 243 of the Labor Code of the Russian Federation states that “material liability in the full amount of damage caused to the employer can be established by an employment contract” concluded with the chief accountant, among others. And this is not the only reason for an employer to pay special attention to local regulations.

The chief accountant cannot be fired due to loss of confidence, since he is not a financially responsible person (clause 7, part 1, article 81 of the Labor Code of the Russian Federation). However, if the employment contract provides for the functional responsibilities of this employee for the reception, storage, transportation, distribution of commodity assets, then this basis is valid for terminating the employment relationship with the head of the accounting department. It must be remembered that dismissal “under an article” is a disciplinary sanction; its procedure is provided for in Art. 193 Labor Code of the Russian Federation.

Grounds for transfer to the position of Deputy Chief Accountant

Transfer of the chief accountant due to circumstances beyond the control of the parties

The position of chief accountant is one of the most responsible positions in the company and therefore is often associated with increased workload. If, for health reasons, an employee cannot temporarily or permanently perform these job duties, and in accordance with a medical report, he cannot perform this work, then he must be offered another position. In this case, the employer is obliged to offer only equivalent or lower-ranking vacant positions and is not obliged to offer higher ones. If the chief accountant refuses such a transfer, then the employment contract with him must be terminated.

But what if the employer is not interested in the chief accountant leaving, but for medical reasons the latter cannot work in this position? For these cases, the provisions of Art. 73 of the Labor Code of the Russian Federation provides for the possibility of temporary removal of the chief accountant from work. Earnings are not saved. Such removal may be the best solution if, according to a medical report, the chief accountant is temporarily contraindicated from performing work in his position. During this time, the chief accountant can be suspended with his written consent for a period determined by agreement between him and the employer.

Is it possible to transfer the chief accountant to the position of director?

72 of the Labor Code of the Russian Federation, by virtue of which Changes in the terms of an employment contract determined by the parties, including transfer to another job, are allowed only by agreement of the parties to the employment contract, with the exception of cases provided for by this Code.

An agreement to change the terms of an employment contract determined by the parties is concluded in writing. In addition, by virtue of Art. 72.

1Transfer to another job - a permanent or temporary change in the labor function of an employee and (or) the structural unit in which the employee works (if the structural unit was specified in the employment contract), while continuing to work for the same employer, as well as transfer to work in another location together with the employer. Transfer to another job is permitted only with the written consent of the employee, except for the cases provided for in parts two and three of Article 72.2 of this Code. Exceptions from the general

Difficulties in translating Russian positions into English

A manager translated into English may sound like Director, Manager, Head, Chief Officer. It depends on what exactly he does at the enterprise. For senior managers, the words Director, Head or Chief Officer are more suitable, for example, Finance Director - head of the finance department Director Design Engineering - head of the design department. For heads of departments at universities, the word Head is usually used, for example, Head of Criminal Law Department (head of the department of criminal law).

When translating middle and junior level positions, the English word Manager is used. For example, the head of a department is a Task Manager in a foreign company.

Translation at your own request

If the chief accountant himself wants to do simpler work and move to a lower position, the transfer will not bring any special problems. As a rule, it is just a formality documenting the oral agreement between the employee and the manager.

The procedure after concluding a verbal agreement is as follows:

the employee writes a statement reflecting his desire to move to a lower position.
a new agreement is drawn up that complements the employment contract. It describes the new range of job responsibilities, work schedule and payment procedure.
the additional agreement is signed by both parties.
An order is issued to transfer the employee to a new position in the company structure.

Since transfer to a lower position in this option is carried out at the request of the employee, there must be the consent of the manager. However, he is not formally obliged to give it. However, keeping a person in an important and responsible position who does not want or cannot perform it is irrational, so such consent is usually given or a mutually acceptable compromise is found.

Translation at the request of the administration

If the manager is not satisfied with the results of the chief accountant’s work, it is advisable to replace him in this position with a more competent employee, and transfer the former chief accountant to a lower position. But since such a transfer is not beneficial for the employee, consent must be obtained.

It is clear that the employee may not consent to such a transfer. Then the following levers of influence remain in the manager’s arsenal:

identifying inconsistencies with the position of chief accountant when an employee undergoes regular certification;
dismissal due to staff reduction or change in staffing structure;
dismissal under the article due to gross errors and violations in work.

However, since labor legislation also provides an employee with a number of means to protect against abuse by superiors, the process of transfer or dismissal may be delayed or may not take place at all. To avoid this, it is better for the employer to come to a compromise solution with the employee and resolve differences based on this decision.

If the employee agrees to such a transfer, a new additional agreement is drawn up and a transfer order is issued in form T-5a or T-5.