How to keep a log of additional agreements to employment contracts

17.06.2019

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5 minutes.

HR employees are required to control not only the number of direct employees in the company, but also all documentation that is signed between the owner and the hired persons. The employment contract register is one of the reference books that helps to take into account all agreements concluded by the company with employees.

What is a magazine for, its importance

Everything related to contracts concluded by company employees is subject to mandatory registration and accounting. The most common and simple way to implement these tasks is to create a special journal. Its role is quite simple: with its help, enterprise employees record the most important, primary information about all ongoing transactions. Thus, it allows you to keep records, systematize document flow, and also provides complete information about the employee who is responsible for the execution of a particular agreement.

The minimum information that is required to be entered into the contract registration log is the number and date of formation of each document, but depending on the needs of the organization, this list can be significantly expanded. In addition, the journal can include information not only about the contracts themselves, but also about all annexes to them, including additional agreements, technical specifications, certificates of completion, etc.

It should be noted that the journal in no way indicates that the terms of each agreement included in it were fulfilled in full.

Agreement and invoice

Before any goods enter an organization or services are provided, an agreement must be concluded with a supplier or contractor. Only after the contract is concluded do actions begin to supply products, work begins, and so on. An agreement is not the only form of legal substantiation of relations with suppliers and contractors. The law will also be observed if, for example, you did not enter into an agreement with the supplier organization based on the invoice issued to you.

As a rule, large, important transactions are formalized using contracts. Moreover, usually the organization has a lawyer who is involved in drawing up and checking these contracts. The fact is that an error or inaccuracy in a contract can be very expensive and lead to very undesirable consequences. Typically, the contract reflects the type of obligation, for example, the delivery of goods, the timing of the contract, the procedure for acceptance and payment, and the responsibility of the parties. In accordance with Art. 432 of the Civil Code of the Russian Federation, an agreement is concluded by sending an offer (offer to conclude an agreement) by one of the parties and its acceptance (acceptance of the offer) by the other party. The agreement is considered accepted, that is, accepted, if it is signed by the heads of organizations or authorized persons and sealed by the parties participating in the agreement. If the requirements specified in the contract are met, but the contract itself is not signed, the contract is considered to be accepted.

If the terms of the agreement have changed, an additional agreement may be concluded. Typically, an additional contract refers to certain clauses of the original contract, changing their meaning.

The basis for accounting entries for a particular agreement are documents confirming its implementation. For example, these could be acts of acceptance of goods or work, invoices.

What contracts are recorded in the journal?

All contracts concluded by employees of the organization can be entered into the journal. However, if the enterprise is large enough, then each of its structural divisions may have its own magazine form, and magazines can also be divided by type of agreement (for example, separate ones - by supply agreements, advertising agreements, legal agreements, etc.). This approach allows you to correctly systematize accounting and avoid confusion.

The journal can be kept for a certain period of time (month, quarter, half-year, year), or for an indefinite period - it all depends on what rule regarding this parameter is enshrined in the company’s accounting policy.

How are journal retention periods determined?

Both the employment contracts themselves and their registration logs must be preserved in the organization for the legally established retention periods.

According to the list of standard management archival documents... indicating storage periods, approved by order of the Federal Archive, this period for these documents is (Articles 435, 463 of the list):

• 50 years - for documents completed from 01/01/2003;
• 75 years old - until 01/01/2003.

Many economic entities do not exist that long, so the magazine is archived. This can be done both after the end of maintaining the journal itself, and upon liquidation of the employer.

Our readers can learn about how the archive is organized at an enterprise from this article.

Magazine design, features

There are no special requirements for the design of the contract registration journal, as well as for its content, which means that it can be kept either in handwritten or electronic form. If the form is maintained electronically, it is not necessary to print it, except in cases where it contains a column for the signatures of employees who have concluded a particular transaction.

The journal can be of very different sizes, but usually it has not one, but many pages (in actively operating organizations, the number of concluded contracts can be calculated not only in tens, but even in hundreds). If, for example, a notebook is not used as a journal, but ordinary A4 sheets are taken, then they should be numbered in order and then stitched with a strong thread (you can also use a stapler, but it does not always guarantee reliable fastening), noting the number of pages on the last page and putting the date and signature of the responsible employee.

Where can I buy a book of employment contracts?

The magazine can be purchased at a store that sells ready-made forms, via the Internet, or download a convenient form for your company on the selected website. An enterprise can keep a book in any form, based on the specifics of its type of activity and keeping records in paper or electronic form.

This magazine is not expensive - about 300 rubles. But this insignificant amount will help the organization streamline personnel document flow and increase the efficiency of the personnel officer.

To keep or not to keep a journal of employment contracts, and if to keep, then how? The question is relevant for many HR managers. And the answer to this is most likely in the affirmative: yes, it is better to start such a journal and make all the necessary entries there. This will simplify the issue of registering and numbering agreements for you and will help you quickly find the necessary information and the agreement itself in the archive.

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Sample contract log book

If you need to create a log of agreements that you have never done before, look at the sample document and read the explanations to it. With their help, you will be able to create the required form without much effort.

1. First, write the name of the organization, below indicate the person who is responsible for maintaining the journal (his position, surname, first name, patronymic), as well as the date the journal began (after its completion, it would also be useful to make an appropriate note).
2. Next, move on to the main part, which, as mentioned above, should be presented in the form of a table. The number of columns in it can be arbitrary, but there must be columns about the contract number, the date of its conclusion, the type of document (contract or additional agreement to it), the name of the counterparty, his address. The form also needs to include information about who exactly within the organization concluded and maintains the agreement, the number of copies, and the storage location of each such document (it can be centralized or the agreements can be stored in different departments).
3. If you consider it necessary, you can supplement the form with other information that is relevant specifically to your situation. For example, about the summary content, the amount of the contract, the period of its validity, the full number of appendices to the contract, a column for the signature of the responsible employee, notes, etc.

How to enter information into the database according to 44-FZ

Information and documents are submitted to the Federal Treasury through the Electronic Budget system. Enter it through the Unified Portal of the Budget System of the Russian Federation, but it is more convenient to do this through the government customer’s personal account in the Unified Information System.

After the form for filling out registration data opens, the contractor needs to fill out the tabs step by step:

General information.

To fill out the form, find the corresponding notice, and the basic parameters will be filled in automatically.

The fields “Purchase No.”, “Unique schedule position number”, “Purchase identification code” and “Method of identifying supplier” are not available for further editing.

The “General Data” block contains information about the details of the document confirming the basis for concluding a contract, the basis for concluding a contract with a single supplier or using a closed method (if necessary).

The date of conclusion and the method of indicating the contract price (selected from the values: price, approximate price value or maximum price value) and the presence of an advance are also indicated here. The price is recorded in the currency of the agreement.

Then the number of stages and the start date of the agreement are recorded.

The register entry number will be generated automatically after the publication of information about the contract. The document completion date is filled in automatically. After entering data into all cells, the file must be saved and checked for violations.

Additional Information. In this tab, you should indicate parameters about ensuring the execution of the contract and information about savings when concluding an energy service agreement.

“At the expense of budgetary funds” is a tab that indicates the source of funding and the budget classification code.

“At the expense of extra-budgetary funds” - similar information for agreements concluded under extra-budgetary funds.

Purchasing object - information about the subject of the order from the selected position of the schedule plan.

Next, fill in information about suppliers. The data is filled in in accordance with register entries in the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs.

To complete the formation of information about the contract, you must fill out the “Documents” tab. To do this, scan the necessary documents, if they are on paper, and attach the files to the web form. If the document is generated in electronic form (for example, following an auction in electronic form), attach a file with this document. Files must be in common open formats to be viewable using publicly available software.

The information and documents entered are signed with the electronic signature of a person who acts on behalf of the government customer.

Graphs, difficulties with numbering

The count can be eleven or twelve in total:

1. Serial number of the record.
2. Date of conclusion of the employment contract
3. Date of termination
4. Full name of the registered employee.
5. Job title
6. The structural unit where the employee works.
7. Date of conclusion of the employment contract in words
8. Date of termination of the employment contract in words.
9. It is indicated whether the employee’s main job is working at the enterprise or whether he works here part-time.
10. Information about additional agreements.
11. Notes.

Often, to save space, graphs can be combined. Most often, columns 2 and 3, as well as 7 and 8 are combined.

Almost all HR specialists, when maintaining an accounting journal, have problems with numbering additional agreements. Column 1 requires entering the serial number of the entry, but it is not clear where to enter the serial number of the contract. Marks about this can be placed in column 10, provided specifically for information about additional agreements, however, “running” your eyes across the entire sheet is very inconvenient.

This problem is solved by simply adding a column that can be divided into two columns, in one of which additional agreements are registered, in the other - contracts. It is worth recalling that the accounting book does not belong to documentation with a strict form, so such a line will not be a violation.

Deadlines for publication and corrections under 223-FZ

Data and documents are sent to the Federal Treasury within three working days from the date of conclusion of the agreement. In case of change, execution or termination, information is entered within 10 days from the date of occurrence of these events.

If the customer receives a refusal to include information in the database, within three working days from the date of receipt of the Federal Treasury protocol on the refusal, he creates the missing information and documents or finalizes them appropriately. And then it sends the changed data to the Federal Treasury in the same order as the original ones.

What is the difference between procurement bases?

Let's figure out what a register of contracts and a register of agreements are, how to properly maintain them and how they differ from each other.

The register of contracts under 44-FZ is a database that contains information about all agreements that are concluded by customers in accordance with the norms of the Federal contract system. Please note that it is correct to call it a register of contracts.

The register of contracts, according to the norms of Law No. 223, includes information about agreements concluded by certain types of legal entities as a result of procurement in accordance with the norms of Federal Law 223.

There are exceptions, they are established by law. Information on procurements that constitute state secrets is not submitted to the Treasury. Data on purchases worth up to 100,000 rubles and others specified by 44-FZ and 223-FZ are not included.

The obligation to submit data for accounting of agreements under 44-FZ is assigned to customers (or authorized persons) and to budgetary institutions, state and municipal enterprises. Data in the register of contracts - sample according to 223-FZ is entered by the customer (or an authorized person).

Violation of the procedure for providing information is subject to administrative liability.

Document numbering order

Contracts can be numbered in any way, but employment agreements are subject to continuous numbering from the beginning of the year. For each document you need to indicate the number and year of signing - then it can be clearly identified among many similar ones.

The specific numbering order is not regulated by law. Therefore, the organization can update the order from each new year or after another period. In addition, you can insert other designations into document numbers - letters, punctuation marks. For example, DP No. 17-2018 - this can be used to designate supply agreement No. 17, which was concluded with the counterparty in 2021.

Why are registers needed: general provisions

The register of contracts is used by participants in the contractual process to record concluded transactions and is an internal record keeping tool. Any transaction after signing is registered by responsible persons. After the contract has been submitted for registration, it is assigned a unique number by which it is registered in the organization.

There is no standard form for the register of contracts, so each organization draws it up independently, based on its needs and the specifics of its activities. The register of contracts concluded by customers includes the following information:

• name of the customer and supplier;
• contract price;
• source of financing;
• purchase identification code;
• method of determining the supplier;
• date of summing up the results of the procurement procedure;
• object of purchase;
• details of the document confirming the basis for concluding the contract.

This is indicated in parts 2, 3 of Art. 103 44-FZ.

Alteration

It is impossible to make changes to the labor contract logbook, regardless of whether it is in electronic or paper format. The program should provide for the impossibility of changing numbers in order to prevent fraud on the part of the personnel employee.

to a paper document either. If a mistake is made, you must close the journal early, report to your superiors and open a new one. In this case there will be no violation.

Keeping a log of employment contracts is not at all necessary, but it is quite convenient as it allows you to quickly find any information and eliminates the need to store piles of documents. The presence of such a document in a company is a sign of order and organization.