Employment contract with an accountant, including the chief one: sample 2021, how to draw up, structure and content, features of drafting

Chief accountant is one of the most important positions in almost every organization. The chief accountant is included in the management team. He is considered the second person in the company after the director. Even a small organization needs a highly qualified and competent accountant. However, not every company can afford to employ an employee for this position full time. In this article we will talk about the possibility of finding a part-time job for a chief accountant and the specifics of concluding an employment contract with him in this case.

Can a chief accountant work part-time?

A chief accountant is an employee whose main job functions are organizing, accounting and controlling all aspects of the enterprise’s economic activities. In fact, the head of the accounting department is called the chief accountant. This is one of the most significant figures in every company. The profitability and smooth functioning largely depends on how competent .

The work of the chief accountant is regulated by the Labor Code of the Russian Federation and Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”.

However, not all companies can afford a full-time chief accountant. Optimizing labor costs forces company managers to look for other employment options for this position. One of these options is part-time work.

Part-time work in accordance with Art. 282 of the Labor Code of the Russian Federation - labor activity of an employee in his free time from his main job.

Russian labor legislation does not contain norms that would prevent part-time employment as a chief accountant. However, in this case, when hiring, it is necessary to take into account the general restrictions on employment for part-time workers provided for in Art. 282, 329, 276 Labor Code of the Russian Federation.

According to these Labor Code standards, part-time work is not used for the following categories of workers:

minors;
state and municipal employees;
persons working in harmful (dangerous) working conditions - under similar conditions at the place of primary employment;
persons associated with transport management – already working under the same conditions at their main job;
military personnel, judges, lawyers, prosecutors (except for pedagogy, science and creativity);
security guards - in relation to public service and paid work in public associations;
heads of organizations (without permission for part-time work received from the general meeting of participants of the organization (board of directors) where they work at their main place of work).

In practice, many legal entities currently prefer that a manager . An order is issued about this and an agreement is concluded. However, in accordance with Art. 7 of Federal Law No. 402-FZ dated December 6, 2011, not every manager can be a part-time chief accountant. This is valid for:

economic entities that have the right to conduct accounting in a simplified form, including submitting simplified financial statements;
legal entities - medium-sized businesses;
organizations that are not included in the list specified in Part 5 of Art. 6 of the Federal Law “On Accounting”.

There are other restrictions . So, part 3 of Art. 11.1 of the Federal Law of December 2, 1990 No. 395-1 “On Banks and Banking Activities” prohibits combining the position of chief accountant of a credit organization with such a position in:

credit institutions;
foreign banks;
insurance or clearing organizations;
professional participants in the securities market;
organizers of trade in commodity and/or financial markets;
joint stock investment funds;
specialized depositories of investment funds, mutual investment funds and non-state pension funds;
organizations involved in pension provision and pension insurance;
management companies of investment funds, mutual funds and non-state pension funds;
microfinance companies;
organizations engaged in leasing activities or affiliated with a credit institution.

Restrictions may also be established for state-owned enterprises , a conflict of interest may occur .

Thus, a commercial organization independently decides to hire an employee of another company for the position of chief accountant. After all, this can lead to leakage of commercial information.

possible to combine the position of chief accountant with another job , if this does not contradict the interests of employers. The main thing is that the following mandatory conditions are met:

the future chief accountant is already in an employment relationship (that is, he has a main place of work where his work record book is kept);
an employment contract has been concluded with the employee;
the chief accountant will perform his work only in his free time from his main job;
The part-time worker’s work will take place and be paid regularly.

How to register as a part-time chief accountant

In general, hiring a part-time chief accountant occurs in a standard manner.

The following main stages of employment can be distinguished:

The employer accepts an application from an applicant for the position of chief accountant and reviews it. In the application, the employee must indicate his full name. manager and name of the organization, your details, a request for employment for the position of chief accountant as a part-time employee, date and signature.
The employer and part-time employee enter into an employment contract , which specifies all the basic conditions of their employment relationship. An employment contract is concluded with both external and internal time workers. At the same time, it is necessary to specify in the contract a condition on part-time work (Part 4, Article 282 of the Labor Code of the Russian Federation). Before signing an employment contract, the employer must familiarize the new employee with the internal labor rules, local regulations, and the collective agreement. This condition is provided for in Part 3 of Art. 68 Labor Code of the Russian Federation.
An order is issued and signed to appoint an employee to the position of part-time chief accountant (Part 1 of Article 68 of the Labor Code of the Russian Federation). The personnel officer has the right to use the unified T-1 form to create an order or create his own template. part-time work in the column of the order regarding the conditions of employment and the nature of the activity . The order can duplicate the terms of the employment contract, or you can provide the information briefly. We recommend specifying the work schedule of the part-time employee in the order. This will avoid many problems in the future.
The employer issues the employee a personal card with a personnel number.

The employer must indicate the position of chief accountant in the staffing table . This is also true when working part-time. At the same time, we recommend that you indicate in it the amount of full salary , since there is a high probability that in the future this position will be filled not by a part-time employee, but by the main employee.

When a chief accountant is employed part-time, an entry in the work book does not need to be made . At the same time, some employees insist on reflecting the fact of part-time work in a paper work book. In this case, the employer is obliged to make an appropriate entry. For an external part-time worker, it is entered by the employer at the main place of work by order of hiring part-time work (Article 66 of the Labor Code of the Russian Federation).

But the SZV-TD report must be generated for any part-time job option. Moreover, the report is submitted even when the employee preferred a paper work book to an electronic one and wrote a corresponding statement.

Task 5

When concluding an employment contract with Ilyushchenko to work as a manager, the director proposed to include the following conditions in the employment contract: establishing a probationary period; about the amount of wages; on termination of the employment contract if Ilyushchenko refuses to go on a business trip; on Ilyushchenko’s obligation to use annual leave only in winter, to perform the duties of a department head during the latter’s absence, and not to work part-time for another employer. By agreement with Ilyushchenko, an employment contract was concluded.

Are the terms of the employment contract legal? What requirements must the content of an employment contract meet?

Answer

Conditions for termination of the employment contract if Ilyushchenko refuses to go on a business trip; Ilyushchenko’s obligation to use annual leave only in winter and not to work part-time for another employer is not legal.

The content of the employment contract must include the conditions expressly specified in Article 57 of the Labor Code, as well as other conditions in cases provided for by labor legislation and other regulatory legal acts containing labor law norms, additional conditions that do not worsen the employee’s position in comparison with established labor legislation and other regulatory legal acts containing labor law standards, collective agreements, agreements, local regulations, in particular:

on clarification of the place of work (indicating the structural unit and its location) and (or) the workplace;

about the test;

on non-disclosure of secrets protected by law (state, official, commercial and other);

on the employee’s obligation to work after training for no less than the period established by the contract, if the training was carried out at the expense of the employer;

on the types and conditions of additional employee insurance;

on improving the social and living conditions of the employee and his family members;

on clarification, in relation to the working conditions of a given employee, of the rights and obligations of the employee and the employer established by labor legislation and other regulatory legal acts containing labor law norms.

The conditions contained in the employment contract must be legal.

Features of an employment contract with a part-time chief accountant

Hiring a part-time chief accountant is impossible without drawing up an employment contract. It is concluded according to a standard scheme, always in writing and in 2 copies - one each for the employee and the employer.

Drawing up an agreement with a part-time chief accountant has its own characteristics:

The contract must include a condition regarding the employee’s employment in a position specifically as a part-time worker (Part 4 of Article 282 of the Labor Code of the Russian Federation).
The agreement must contain information about the duration of the part-time worker’s working hours - no more than 4 hours a day. This limitation is established by Art. 284 Labor Code of the Russian Federation. At the same time, it is permissible to indicate in the contract a smaller number of working hours per day (for example, 2 hours). It is also permissible for a part-time chief accountant to work more than 4 hours a day if the employee is free from work duties at his main place of work. On such days he can work a full day (8 hours). overtime will take place (Article 99 of the Labor Code of the Russian Federation). During such overtime, it is important to ensure that during the reporting period the standard working time established for a part-time worker is not exceeded .
Particular attention should be paid to the section on wages in the contract. For part-time jobs, payment is made in the same way as for main employees, but adjusted for the number of hours worked. That is, the contract must specify allowances, benefits, sick leave, bonuses and other conditions.
Leave for part-time employees is provided in the same manner as for main employees. The only condition is that the part-time employee’s vacation must coincide in time with his vacation at his main place of work.
In the contract with the part-time chief accountant, we recommend that you include a provision regarding financial liability in full for damage caused to the employer (Part 2, Article 243 of the Labor Code of the Russian Federation).

Fixed-term employment contract: what is it, can it be concluded?

A document is automatically recognized as unlimited if a specific period of validity is not described in the text.

A fixed-term employment contract is drawn up if both parties agree that the relationship will last only for a certain period of time. The validity period is limited to the date originally stated in the agreement.

The agreement becomes indefinite if the initial validity period has already passed and the employee has not yet been fired. After this, dismissal is possible for other reasons, but not on the basis of the expiration of the document.

Article 59 of the Labor Code of the Russian Federation talks about the possibility of signing fixed-term agreements by chief accountants. Maximum validity period is 5 years. But there are practically no restrictions on the minimum terms. This means that a situation is acceptable when an employee is hired for only 1–2 weeks to complete some short-term tasks.

Features of an employment contract with a part-time HOA accountant

An agreement with a part-time HOA accountant can be concluded for an indefinite period. Moreover, an accountant can work under such agreements in several HOAs at the same time . It is also possible to become an HOA accountant for remote work.

In the contract with the HOA accountant, it is important to clearly indicate job responsibilities . In particular, maintaining accounting and tax records, as well as interaction with the management organization (MC). The right to sign documents can be secured in an order or power of attorney.

Results

Having a chief accountant position on staff is a vital necessity. This specialist not only prepares the organization’s accounting and tax reporting, but also ensures control of expenses and income.

Not every company can afford to employ such an employee full-time. In this situation, an excellent solution would be to attract an external chief accountant as a part-time employee.

The legislation of the Russian Federation does not contain any prohibitions on the part-time work of this specialist, with the exception of a few exceptions. The main thing is that the working hours limit be observed. In order to comply with current labor legislation, all working conditions for a part-time chief accountant must be specified in the employment contract.

Common mistakes

Error: The employer forgot about the dismissal of the chief accountant after the expiration of the fixed-term contract, and then fired him on this basis 6 months later.

Comment: If the employer does not promptly initiate the dismissal of an employee hired under a fixed-term employment contract, the agreement becomes indefinite, and therefore in the future it is possible to dismiss the employee only on a general basis.

Error: The chief accountant, who wanted to get a part-time job, was denied a fixed-term employment contract, based on the belief that the law prohibits such an approach.

Expert opinion

Kuzmin Ivan Timofeevich

Legal consultant with 6 years of experience. Specializes in the field of civil law. Member of the Bar Association.

Comment: Part-time work is a sufficient basis for employment of a chief accountant under the terms of a fixed-term employment contract.