I am about to be promoted - transferred to the HR department in a branch of our organization. I’m a little nervous - it’s a responsible matter, I want to avoid possible mistakes and complications. I plan to start working in a new place by conducting a personnel records audit. Please tell me how to do this correctly.
Before you sort out the “secrets” of an internal HR audit, you need to understand for what purposes you will conduct it.
As a rule, in situations similar to yours, an audit of personnel records is needed in order to determine whether personnel work in the branch complies with the requirements of labor legislation and local regulations of the company. The purpose of such a check is to eliminate possible company risks associated with errors in the preparation of personnel documentation. Therefore, your desire to start work with internal audit is correct.
In order to have a legal basis for making corrections and correcting shortcomings in personnel documents that may be identified during an audit, it is necessary to give it official status. Therefore, the sequence of actions during verification will be as follows:
Stage 1. Issuing an order
It must indicate:
- goals and objectives of the verification event;
- members of the commission. It may include company specialists with knowledge in the field of labor law and office management;
- the timing of the inspection and the period for which it will be carried out;
- deadline for submitting a report (act) on the results obtained.
Our information
Reconciliation of documents - comparison, comparison, punctuation, recapitulation, identification, comparison, collation, verification of documents
Stage 2. Familiarization with the order of all interested parties, including the head of the branch
Stage 3. Reconciliation of documents
The next stage of the audit may be a reconciliation of documents (what is with what should be available), which is carried out to restore in the future all necessary personnel documents.
A local regulatory act regulating personnel document flow in a company branch can help with this.
Such a regulatory act may be the Regulations or Instructions for personnel records management in a company or the general Instructions for records management, including a section on personnel records management, including in a branch. This is not a mandatory document, but its presence regulates the procedure for conducting personnel records in a company branch.
The branch must have a complete set of mandatory personnel documentation . This includes:
1. Local regulations.
Each branch must have the following local regulations:
- internal labor regulations;
- regulation on the protection of personal data;
- wage regulations;
- regulations on incentive bonuses;
- regulations on business trips;
- labor safety instructions.
However, some of them may be approved for the company as a whole. In this case, they will also apply to branches. In this case, duly certified copies of these documents must be available at the branch. In relation to the staffing table - a certified extract from the company's staffing table, sent from the head office, relating to the activities of the branch.
Keep in mind
The company's HR officer can certify copies of local acts approved throughout the organization. The authority to do this may be recorded in his job description, employment contract and (or) order.
2. Staffing schedule.
3. Employment contracts and additional agreements to them.
4. Vacation schedule.
5. Orders on core activities (on hiring a branch manager, on approving the staffing table, etc.).
6. Orders for personnel (on hiring, transfer, granting leave, termination of an employment contract, sending on a business trip, encouraging an employee).
7. Time sheet.
8. Work books, books recording the movement of work books and inserts for them.
9. Log books:
- undergoing occupational health and safety training;
- control measures.
In addition, documents that are mandatory for the organization under certain conditions, listed in table.
| Document | Condition under which it is mandatory for the company |
| Collective agreement | If it is concluded |
| Job Descriptions | If job responsibilities are not included in the content of employment contracts or in the text the employment contract contains a link to the job description |
| List of positions for employees with irregular working hours | If there are any in the organization |
| Shift schedule | If the organization has introduced shift work |
| Regulations on the protection of trade secrets | If the employment contract stipulates the employee’s observance of trade secrets |
| Agreements on collective liability | If the organization is carrying out work in accordance with the List of Works, during the performance of which full collective (team) financial liability may be introduced, approved by a resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85 |
| Agreements on full individual financial liability |
If the organization employs employees who are financially responsible persons according to the List of positions and works replaced or performed by employees, with whom the employer can enter into written agreements on full individual financial responsibility for the shortage of entrusted property, approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85 |
Stage 4. Checking the content of personnel documentation
So, after it has been determined which documents are not yet available in the HR department, but should appear, which should be finalized and which can be left unchanged, it is important to pay attention to the quality of the documents, namely the correctness of their preparation from the point of view of personnel records management and legal literacy. A detailed consideration of the requirements for each document is not a topic for one article; in this material we will dwell only on some points that, unfortunately, personnel officers most often forget about.
1. Manager's powers
The branch manager must have documented powers to hire and fire employees. This may be reflected in the employment contract and (or) power of attorney.
If such powers are not properly secured, then the actions of the branch manager in hiring and dismissing branch employees may be considered illegal.
2. The procedure for maintaining work books
Particular attention should be paid to the procedure for maintaining work books. First of all, you need to check whether there is an order for the main activity appointing someone responsible for maintaining work records.
When auditing work books, it is necessary to make sure that all of them are registered in the book for recording the movement of work books and inserts for them, all books are available and all entries are made in them on the basis of relevant orders.
Work books and inserts must be stored in a fireproof safe.
3. Personal cards
Employees' personal cards must contain duplicate entries from work books (inserts) about hiring, transfer to another permanent job and dismissal, and next to them should be signatures of employees indicating that they are familiar with these records.
4. Logs
An important point in personnel verification is the audit of registration logs. All personnel transactions must be recorded in special accounting journals (books).
Mandatory HR department logs include:
- journal for registering orders for personnel (according to the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558);
- a receipt and expenditure book for recording work book forms and inserts in them, as well as a book for recording the movement of work books and inserts in them. These books must be numbered, laced, certified by the signature of the head of the organization, and also sealed with a wax seal or sealed (clause 41 of the Rules for maintaining and storing work books);
- audit log.
The obligation to maintain this journal is established by Art. 16 of the Federal Law of December 26, 2008 No. 294-FZ “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control.” In such a log, the regulatory authorities make a record of the inspection carried out. The standard form of the journal was approved by order of the Ministry of Economic Development of Russia dated April 30, 2009 No. 141.
Our information
According to Part 4 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, the forms of primary accounting documents, including labor accounting and payment, must be approved by the head of the company upon the recommendation of the official charged with maintaining accounting records. The forms of primary accounting documents for accounting for labor and its payment should be approved as part of the accounting policy, i.e., the branch must use the forms of primary accounting documents approved by the head of the company.
In addition, the HR department may use other logs. For example, logs:
- employment contracts;
- personal cards;
- vacations;
- business trip directions;
- registration of certificates of incapacity for work;
- issuing certificates;
- checks of the state of military registration;
- employees undergoing mandatory medical examination, etc.
It is acceptable to use both approved and independently developed forms of such documents, but the design of the journals must be uniform: the sheets are numbered, the journal is laced, sealed with a wax seal or sealed and certified by the head of the organization.
A specific list of registration logs maintained in the branch’s HR department should be given in the “Nomenclature of Company Affairs” section, which contains a list of affairs and accounting logs, including those in the branch.
This stage is the longest in time. Since a large array of documents is usually subject to verification, we recommend that the results be summarized in a table (fragment):
Stage 5. Drawing up an act (report) based on the results of the inspection
An act (report) based on the results of the inspection can be drawn up in any form in the form of a document containing a narrative part, conclusions and recommendations (example 2), as well as a table of problems and violations identified during the inspection and recommendations for their elimination, indicating responsible persons and deadlines, drawn up as an appendix to the act (report).
In addition, the act (report) based on the inspection results may include:
- analysis of the availability of personnel documents in accordance with labor legislation;
- analysis of compliance of document preparation with labor legislation requirements;
- assessment of the content of internal local regulations of the organization;
- analysis of personnel procedures for compliance with legal requirements;
- analysis of documents’ compliance with the requirements of archival legislation;
- links to specific articles of regulations under which the company has violations;
- risk assessment: what violations may lead to labor disputes or penalties from inspection authorities;
- recommendations for correcting errors in personnel records management;
- recommendations for setting priorities in further work with personnel documents.
Example 2. Report on the results of an audit of personnel records management in a company branch (fragment)
Summary
If you decide to conduct an internal audit of personnel documents, legalize this event, check the documents for presence and then for errors. The result is an act.
To ensure that the inspection does not take you by surprise, you need to clearly know what documents the State Labor Inspectorate and the Pension Fund of the Russian Federation can check, and also have them available. Since the reasons for ordering inspections by tax authorities are different (scheduled inspection of compliance with the provisions of labor legislation, verification of industrial accidents, appeals from trade union bodies, employees about violations of the law, information received from law enforcement agencies), the list of documents to be checked may vary significantly. To avoid problems, businesses should also conduct their own HR audit.
The Labor Inspectorate is the main body responsible for ensuring compliance with the protection of labor rights and freedoms, including the right to safe working conditions and ensuring that employers comply with legislation and other regulations.
The labor inspectorate is the main body tasked with enforcing the protection of labor rights and freedoms, including the right to safe working conditions and ensuring that employers comply with legislation and other regulations.
In connection with the assigned tasks, the main powers have been determined. The Federal Labor Inspectorate carries out inspections, surveys, issues mandatory orders to eliminate violations, draws up protocols on administrative offenses within the scope of its powers, prepares other materials (documents) on bringing the perpetrators to justice in accordance with federal laws and other regulatory legal acts of the Russian Federation, etc. .
If inspectors reveal violations in the organization, the manager, chief accountant and head of the human resources department may be subject to penalties. If an official has already been punished for a similar administrative offense, he may be disqualified for a period of one to three years in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation. In addition, sanctions may also be imposed on a legal entity. Refusal and opposition to the inspection is punishable in accordance with the sanctions provided for in Art. 19.4 Code of Administrative Offenses of the Russian Federation. Violation of labor legislation may also lead to suspension of the organization’s activities for up to 90 days.
Penalties: administrative liability of the employer
An employer may incur administrative liability in the following cases:
- obstruction of the activities of state labor inspectors, in particular failure to comply with the orders they impose, the use of threats of violence or violent actions against the inspectors themselves (Article 363 of the Labor Code of the Russian Federation). Based on Art. 19.4 of the Code of Administrative Offenses of the Russian Federation, disobedience to a lawful order or requirement of an official of a body exercising state control, as well as obstruction of this official from carrying out official duties, entails a warning or the imposition of an administrative fine on officials;
- violation of the procedure established by law for the collection, storage, use or dissemination of information about citizens (personal data). In relation to these violations, a sanction is provided in the form of a warning or the imposition of an administrative fine on officials;
- failure to take, by decision of the body that examined the case of an administrative offense, measures to eliminate the causes and conditions that contributed to the commission of an administrative offense. Here, a measure such as an administrative fine applies to officials;
- failure to submit or untimely submission to a state body of information that is provided by law and necessary for this body to carry out its legal activities, as well as the transfer to officials and inspectors of information in incomplete or distorted form. In this case, the administrative fine applies not only to officials, but also to legal entities.
Checking the company: necessary grounds
The grounds for ordering inspections by the inspectorate may be:
- work plans to monitor compliance with labor legislation;
- facts of industrial accidents;
- appeals from trade union bodies, employees or other persons about violations of labor legislation, other issues within the competence of the federal labor inspectorate;
- information received from law enforcement agencies.
A planned audit is carried out no more than once every two years. If the company is a small enterprise, auditors do not have the right to audit its activities for 3 years from the date. Typically, an inspection is reported one or two days before it begins, except in cases where this information, in the opinion of the inspectorate, could damage the results of the audit and allow the company to quickly hide it. Also, a planned inspection can be comprehensive, when a certain area of the organization’s activities related to compliance with the Labor Code of the Russian Federation is subjected to in-depth study.
You should pay attention to verification issues. Inspectors cannot go beyond them. For example, if the topic of the audit is the calculation and issuance of wages, then inspectors will check documents related to the dismissal of employees.
In this regard, first of all, it is necessary to determine the entire list of documents that can be checked. There is no single general list of documents that every organization must have. Various legal acts contain references to the need to maintain certain journals, orders and other documents. In this regard, and depending on the industry to which the enterprise belongs, it is necessary to draw up a list of documents that, in accordance with legal acts, must be in the organization.
Audit of an organization: what documents can be checked
Documents can be divided into the following types:
- Individual local regulations (see Table 1);
- Mandatory local acts of the organization (see Table 2);
- Local regulations approved taking into account the opinion of the trade union committee (see Table 3).
Table 1
Individual local regulations
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table 2
Mandatory local acts of the organization
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Table 3
Local regulations approved taking into account the opinion of the trade union committee
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Systematization of information: how to organize document flow
Upon statements by employees about violation of their rights (disciplinary action, illegal dismissal), the following documents may also be requested:
- agreement on collective financial liability (Article 245 of the Labor Code of the Russian Federation);
- agreements on full individual financial liability (Article 244 of the Labor Code of the Russian Federation);
- regulations on the protection of trade secrets;
- regulations on adaptation of workers;
- regulations on the procedure for passing the probationary period;
- regulations on certification of employees.
Special attention should be paid to systematizing information on personnel records . For this purpose, it is recommended that institutions and organizations keep the following logs:
In our case:
- journal of the issuance of work books. The need to maintain it is dictated by the employee’s right to request documents related to work, as well as the obligation to issue a work book on the day the employee is dismissed. In the event of a controversial situation, the employer will be able to confirm the issue of the work book to the employee;
- journal of employment contracts. It is especially useful in the case of a large number of employees being hired, as well as when concluding fixed-term employment contracts, so that you can track their expiration dates. This is necessary in connection with the requirement established by Art. 79 of the Labor Code of the Russian Federation, according to which the employee must be notified of the termination of a fixed-term employment contract due to its expiration at least three calendar days before dismissal. Otherwise, the condition on the fixed-term nature of the employment contract loses force and the employment contract is considered concluded for an indefinite period (Article 58 of the Labor Code of the Russian Federation);
- log of orders for personnel. Required for accurate accounting of serial numbers of personnel orders. Depending on the number of employees of the company, you can keep one journal for all orders (reception, transfer, dismissal, etc.) or register each type of order in a separate journal;
- log of familiarization with local regulations. The need to maintain it follows from Art. 68 of the Labor Code of the Russian Federation, according to which the employer must familiarize the employee with local regulations against signature when hiring him, even before signing the employment contract;
- safety briefing log in accordance with Section 10 of the Labor Code of the Russian Federation;
- log of employees undergoing mandatory medical examination in accordance with Art. 69 Labor Code of the Russian Federation.
After the documents have been verified, the quality of the existing documents is checked in terms of legal requirements.
Thus, auditors will check the organization’s maintenance of primary documentation on personnel records, accounting for the use of working time and settlements with personnel for wages. Wherein the necessary papers must comply with the unified forms approved by Decree of the State Statistics Committee of Russia dated April 6, 2001 No. 26 (personal cards of employees, personnel orders (on hiring, on transfer, on vacations, on dismissal, on business trips, on incentives, etc.), staffing table, time sheet, payment and pay slips, etc.).
It should be noted that the company may not have some of the above documents, for example, job descriptions, and job responsibilities may be included in the provisions of the employment contract.
You can also highlight some specifics of maintaining individual documents. So, if the organization has employees with irregular working hours, then a list of positions of such employees should be compiled. If the employment contract contains a provision for employees to observe trade secrets, then there must be a provision for the protection of such secrets. At the same time, the list of information that constitutes a trade secret must be clearly defined, and employees must be familiarized with this information upon signature. Internal labor regulations are a mandatory document, but they can be an annex to the collective agreement
The vacation schedule is drawn up two weeks before the new calendar year. All employees of the organization must be familiar with it. It often happens that employees do not actually rest according to schedule due to various circumstances, but the schedule on paper remains unchanged, and employees are given working days on their timesheets. These violations can also be detected by inspectors. In this regard, if the schedule does not coincide with the actual vacation of employees, it is advisable to take applications from employees to make changes to the schedule and the circumstances of the postponement of vacation and make changes to the schedule. The employee must also be notified of the start time of the vacation, against signature, no later than two weeks before it begins. Leave must be granted in accordance with the order. It would be a good idea to get confirmation from your part-time worker that he went on vacation from his main job.
It is quite common for inspectors to require that each page of the employment contract contain the signatures of the employee and the employer. In practice this is not often done. It is convenient for the employer that the employment contract is simply sealed with a paper clip. The sheets of such an agreement can be easily replaced. An agreement that is not signed on every sheet, of course, will be recognized as properly concluded, because the legislation does not contain a requirement for each sheet of the agreement to be signed by both parties. At the same time, the established practice of signing civil contracts indicates the advisability of such document execution. This practice is often transferred to labor relations.
It should be noted that violations of the law are related specifically to payments (failure to provide additional payments in connection with work on weekends and holidays, failure to pay bonuses, compensation payments).
At some companies, employees are given time off for overtime, rather than monetary remuneration, which is a violation of the requirements of Art. 54, 55, 88, 89 and 90 of the Labor Code of the Russian Federation and can also be checked by inspectors.
In case of applications to the labor inspectorate about delays in wages or incorrect calculation of payments, the inspectors will definitely ask you to submit orders, extracts from your personal account, payment documents that will allow them to determine the timing of settlements upon dismissal or vacation. Remember that the organization is obliged to pay the employee on the day of dismissal, and during vacation -. If for any reason the deadlines prescribed by law are violated, employees will have to be paid with interest in an amount not less than 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay in accordance with Art. 236 Labor Code of the Russian Federation. For violation of payment deadlines - as a preventative measure for relapse - auditors can fine the head of the company or chief accountant in the amount of 1,000 to 5,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).
The issue of workplace certification may attract the attention of inspectors if an accident is detected at the enterprise. All workplaces available in the organization are subject to certification of workplaces for working conditions. It involves assessing workplaces based on hygiene indicators, injury safety and the provision of workers with personal protective equipment. This certification must be carried out at least once every five years. Workplace certification documents are stored in the organization for 45 years. A workplace certification card must be drawn up for each workplace.
The content of local regulations on labor rights and responsibilities should be known to every employee. When considering the documentation of local regulations, you should first of all pay attention to the fact that, being a written document, the act under study has certain requirements for the form, language, style of presentation, structure and content, the presence of relevant details (date of adoption, number, name, registration, etc.), is regulated by the requirements of office work and local regulations adopted centrally by order of the enterprise (organization). The documents must be consistent with each other.
Complex inspection issues: judicial practice
It is important to maintain the confidentiality of personal data. The regulation on the confidentiality of personal data in an organization is a document that establishes the basic rules for the protection of information constituting the personal data of employees. The rules establish norms and requirements that must be followed. The need to put this document into effect follows from the content of Chapter. 14 Labor Code of the Russian Federation. This document must ensure, first of all, the protection of personal data of the organization’s employees at all stages in the process of the statutory activities of a particular organization, including non-automated ones. In the resolution of the Ninth Arbitration Court of Appeal dated 06/07/2006, 06/14/2006 No. 09AP-4259/2006-AK in case No. A40-8448/06-119-84, the judges noted that the employer must create technical conditions for the protection of personal data employees from their unlawful use, in particular, to ensure a special regime of access to the premises where the relevant information is stored, to equip storage areas that exclude unauthorized access to information, etc.
Attention should also be paid to regulating the issue of various payments, including incentive and compensatory payments, established in local regulations. An example is Decision of the Supreme Arbitration Court of the Russian Federation dated January 26, 2005 No. 16141/04. According to the Supreme Arbitration Court of the Russian Federation, the legislation on taxes and fees neither the norms of daily allowances nor the procedure for their establishment in relation to the tax on personal income are not defined: the general procedure for establishing such norms and limiting their size are provided only by labor legislation . According to Art. 168 of the Labor Code of the Russian Federation, in the case of being sent on a business trip, the employer is obliged to reimburse the employee for additional expenses associated with living outside the place of permanent residence (daily allowance). Currently, due to the large-scale transition of employers to a system of paying wages through bank accounts (cards), it is necessary to provide for such payment in the employment contract. Otherwise, you will have to obtain written consent from all newly hired employees to transfer wages to their card account. The Labor Code establishes that wages are paid to the employee at least every half month on the day established by the internal labor regulations, the collective agreement,.
Statistics clearly demonstrate that mistakes by employers in matters of labor protection are very common and dominate among other offenses. It should be especially noted that all of the above documents must be in order regardless of how the relationship between the employer and the employee actually developed.
Footnotes
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Personnel audit is a large-scale procedure during which all components of the personnel management process, the company’s personnel potential are assessed, and the effectiveness of the personnel management system is analyzed. One of the stages of this process is an audit of personnel records management. All HR specialists understand: ideal order should reign in personnel documents. In this case, it is not scary to accept the inspection inspector, and it is easier to defend your position in a labor dispute with an employee. But not everything always works out perfectly, and how can you tell if there are actually errors in the work? This will help HR audit. Let's figure out what a personnel audit is, in what situations it is carried out, what stages it consists of and how it can be carried out on your own.
The need for this event in a company arises in the following cases:
- when changing a personnel employee responsible for maintaining personnel records (upon dismissal or transfer to another position, to another division, branch);
- upon delivery by the labor inspectorate of an order regarding an upcoming scheduled inspection;
- when there is a threat of an audit after the dismissal of an offended employee (non-payment of wages, bonuses on time, dismissal at the initiative of the employer);
- when there is a change in the leadership of the organization;
- when bringing personnel documentation into compliance with current legislation after changes have occurred in it.
You can check it yourself. In this case, it is necessary to issue an order to carry out HR audit in the organization, determine the goals and objectives of this event, form an appropriate commission (for example, consisting of a lawyer, deputy chief accountant, head of the personnel department), determine the timing of the audit. Let's consider the main stages of carrying out the concept of audit of personnel records management in an organization.
I. Determination of the package of necessary documents
Each employer must, using the legislative framework, create local regulations for its organization. By adopting local regulations, the employer creates an internal legal framework that reflects the working conditions created for employees in this particular organization.First of all, you need to make a list of documents that must be in the personnel service. The mandatory nature of some documents is directly defined in the Labor Code. For example, the binding nature of employment contracts is provided for in Articles 56 and 67, work books in Article 66, internal labor regulations in Article 189, and vacation schedules in Article 123.
Many local regulations are discussed indirectly in the Labor Code (for example, staffing table mentioned in articles 15, 57 of the Labor Code of the Russian Federation). However, this does not mean that there is no need to have them in the personnel department. In addition to the Labor Code, the need for many documents is enshrined in other regulations, for example, the Book of Accounting for the movement of labor books and their inserts is mentioned in the Decree of the Government of the Russian Federation dated April 16, 2003 No. 225.
Some documents are advisory in nature, for example, unified forms of personnel orders. But, despite this, personnel documentation must be maintained precisely according to unified forms, since many of them go to the organization’s accounting department (for example, for payroll), and in this case we can already talk about the mandatory nature of these documents.
We must not forget that the employer is now obliged to familiarize employees, upon signature, with the adopted local regulations directly related to their work activities, even before signing employment contract(Articles 22, 68 of the Labor Code of the Russian Federation). Therefore, you need to develop a familiarization sheet with these documents or keep a familiarization log.
In addition to the above documentation, there are documents that become mandatory under certain conditions (see table).
| Mandatory documents | Comments |
| Internal labor regulations, regulations on the protection of personal data of employees, labor protection instructions, employment contracts | Any employer must have these local regulations. Compiled in any form. A feature of the content of all local documents is the presence in them of conditions that cannot worsen the situation of workers in comparison with the conditions established by the Labor Code and other regulatory legal acts |
| Staffing table, vacation schedule, orders for core activities, orders for personnel (reception, transfer, granting leave, dismissal, sending on a business trip, employee promotion), personal card No. T-2, accounting sheet working hours | The presence of these documents is mandatory. Labor and wage accounting is based on primary accounting documentation, which is maintained according to standardized forms (except for orders for core activities). These forms are used in organizations regardless of their form of ownership |
| Work book, book of movement of work books and inserts for them, log of training on labor protection, log of control measures | Must be carried out using established samples |
| List of documents | Conditions under which these documents become mandatory |
| Job Descriptions | If job responsibilities are not included in the content employment contract(or there is a link to the job description in the text employment contract) |
| Regulations on wages and material incentives | If the employment contracts do not specify the system of remuneration and material incentives (there is no need for such a document if its content is included in collective agreement or to the VTR rules) |
| List of positions for workers with irregular working hours | If the organization has such a mode of operation |
| Shift schedule | If the organization has introduced shift work |
| Regulations on the protection of trade secrets | If in employment contract the employee's observance of trade secrets is secured |
| Collective agreement | If an agreement on this is reached between the employees and the employer |
| Agreement on collective liability | If the organization is carrying out work in accordance with the List of Works, during the performance of which full collective (team) financial liability may be introduced |
| Agreement on full individual financial responsibility | If the organization employs employees and financially responsible persons |
An important point in the personnel check will be the audit of the registration logs. It must be taken into account that all personnel transactions must be recorded in special accounting journals (books). These include registration logs: orders for personnel, employment contracts, personal files, personal cards No. T-2, vacations, assignments on business trips, issuance of travel certificates, as well as logs: recording sick leave certificates, issuing certificates, checking the status of military records, employees undergoing mandatory medical examination, etc. In this case, you can use both approved and independently developed forms of these documents. But the design of the magazines must be uniform: the sheets are numbered, the magazine is laced, sealed with a wax seal or sealed, and certified by the head of the organization.
It is necessary to mention that employers can create other local regulatory documents, the presence of which is not enshrined in labor legislation, but they can significantly help in their work, for example, facilitate the process of adaptation of new employees (personnel regulations, certification, adaptation, etc.) .
II. Conducting document verification
After we have compiled a list of documents required for the HR department, it is necessary to reconcile what is and what should be in order to subsequently restore all the necessary personnel documents. It is convenient to summarize the reconciliation results in a table:| Document missing | There is a document, but it requires changes and additions | The document fully complies with current legislation and does not need adjustment |
| Regulations on the protection of personal data of employees | Internal Labor Regulations (hereinafter referred to as Ts PVTR) (in connection with numerous amendments to the Labor Code of the Russian Federation, create a draft of a new edition of the PVTR, approve in accordance with Articles 190, 372 of the Labor Code of the Russian Federation, familiarize all employees with signature) | Staffing table |
| Labor safety instructions | Employment contract(please add the missing information directly into the text employment contract, and the missing conditions are determined by the appendix to employment contract or a separate agreement of the parties, formalized in writing with employees) | Vacation schedule |
| ... | ... | ... |
The table will clearly show which local regulations require revision, and which need to be created again. Now it is necessary not only to develop legally correct documents, but also to correctly approve and put them into effect.
Let's consider what to do in a situation where the internal labor regulations are outdated and require adjustment. There are two options:
- publish a new edition of the PVTR;
- create an application with additions and changes to the current edition of the PVTR.
In both cases, the approval algorithm is the same as during the initial creation and approval of this local regulatory act.
Stage 1. A draft PVTR and justification for it are drawn up, which are sent to the elected body of the primary trade union organization (if the organization does not have a trade union organization, another representative (representative body) elected from among the workers can represent the interests of all workers (Article 31 of the Labor Code of the Russian Federation)) .
Stage 2. No later than five working days, the trade union sends the employer a reasoned opinion on the project (in writing).
Stage 3a. If the representative body of workers agrees with the draft PVTR, the Rules are approved by the employer.
Stage 3b. If the representative body of employees does not agree with the draft PVTR or has proposals for its improvement, the employer considers the proposed changes. The employer can either agree with the changes, or within three days after receiving a reasoned opinion, discuss the draft PVTR with representatives of the trade union in order to come to a mutual decision. If an agreement is not reached, all disagreements are documented in a protocol and the employer can put the PVTR into effect.
Stage 4. All employees are introduced to the accepted and approved PVTR upon signature, placed in accessible places for more detailed study.
III. Checking HR documentation
So, we have determined which documents are not yet in the HR department, but they should appear, which ones should be finalized, which ones can be left unchanged. Now it is important to pay attention to the quality of documents, the correctness of their preparation from the point of view of personnel records management, and legal literacy.When reviewing administrative documents, you need to check that orders for core activities are stored separately from orders for personnel. Also check how correctly the orders for the appointment of managers (general director, directors of structural divisions, chief accountant, production manager, etc.) are drawn up.
All personnel documents have different storage periods, therefore, after execution, documents must be formed into files in accordance with nomenclature of cases(within a file, documents are also systematized according to certain criteria), this allows you to store documents, ensure safety, systematization, accounting of documents, quickly find the necessary document, and quickly transfer cases to archival storage. At formation of cases you need to immediately check the correctness of the documents - the presence of an approval visa, signatures, registration numbers, the employee’s note about familiarization with the order, marks on execution.
Particular attention should be paid to the procedure for maintaining work books. First of all, you need to check the availability of a certified copy of the order for the main activity on the appointment of a person responsible for maintaining work records. When conducting an audit of work books and their inserts, you need to make sure that they are all registered in the Book of Accounting for the movement of work books and their inserts, all the books are available and all entries are made in them (based on the relevant orders). Employees' personal cards must contain duplicate entries from work books (inserts) about hiring, transfers to another permanent job and dismissal, and next to them should be the signature of the employee stating that he has read these records. Work books and their inserts must be stored together in a fireproof safe. Work with work books must be carried out in accordance with the Rules for maintaining and storing work books and the Instructions for filling out work books.
IV. HR audit and reporting
In conclusion, the commission that conducts HR audit draws up a report on the current state of personnel records, analyzes whether the objectives of the audit have been achieved, records identified deficiencies, prescribes measures to be taken, and draws conclusions.In case of transfer of personnel records management cases from one person to another, the commission additionally draws up an act of acceptance and transfer of cases. The act records which documents were checked, what inconsistencies and shortcomings were found, and an inventory of transferred cases is compiled. Attached to the act is a list of work books (the surname, first name, patronymic of the owner is indicated, as well as the series, number of the work book and insert), a list of personal files of employees, personnel registers, etc.
Thus, we have considered the algorithm for carrying out a very important and responsible procedure HR audit. In the future, we will continue to examine many aspects related to the organization of the work of the personnel service. In particular, we will talk in more detail about how to carry out the procedure for accepting and transferring cases and competently drawing up the corresponding act.
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Order to conduct a personnel audit (filling sample)
Order No. 68 on conducting a personnel audit
To minimize the risks associated with incorrect maintenance of personnel documentation,
I ORDER:
1. Conduct an internal personnel audit on the topic “Registration of hiring and dismissal” from 08/20/2012 to 08/24/2012.
2. Appoint A.S. Larina, head of the legal department, as chairman of the audit commission.
- HR department inspector O.D. Moiseev;
- accountant R.E. Antonov
4. Submit a report on the inspection performed by 08/31/2012.
5. Entrust control over the execution of this order to Deputy Director G.N. Subbotin.
Director Petrov /I.P. Petrov/
The following have been familiarized with the order:
Deputy Director Subbotin G.N. 08/14/2012, Subbotin
Head of the legal department Larina A.S. 08/14/2012, Larina
HR Department Inspector O.D. Moiseeva 08/14/2012, Moiseeva
Accountant Antonova R.E. 08/14/2012, Antonova
Source - "Payment: accounting and taxation", 2012, No. 10
Order to conduct a personnel audit to improve the work of the personnel department and minimize the risks associated with improper maintenance of personnel documentation (filling sample)
Order No. 31 on conducting a personnel audit
To improve the work of the HR department and minimize the risks associated with improper maintenance of personnel documentation,
I ORDER:
1. Conduct an internal personnel audit on the topic “Recruitment” from February 27 to March 5, 2012.
2. Appoint deputy director Zakrashny R.D. as chairman of the audit commission.
3. Include in the commission:
- legal adviser V.L. Brunin;
- HR department inspector O.Yu. Morozov;
- payroll accountant Komarov Yu.S.
4. Submit a report on the inspection performed by March 14, 2012.
5. Entrust control over the execution of this order to Deputy Director Zakrashny R.D.
Director Vasin / P.V. Vasin/
The following have been familiarized with the order:
Zakrashny R.D. 02/15/2012, Zakrashny
Brunin V.L. 02/15/2012, Brunin
Morozova O.Yu. 02/15/2012, Morozova
Komarova Yu.S. 02/15/2012, Komarova
Source - "Human Resources Department of a Commercial Organization", 2012, No. 3
The Fourth Arbitration Court of Appeal composed of:
presiding judge Nikiforyuk E.O.,
judges Lomako N.V., Basaeva D.V.,
when keeping the minutes of the court session by the secretary of the court session
Solomina A.V., having considered the appeal in open court
State institution - Irkutsk regional branch of the Fund
social insurance of the Russian Federation (Branch No. 13) for the decision
17457/2018 at the request of the Joint Stock Company “Your Personal Bank” represented by
bankruptcy manager of the State Corporation "Insurance Agency"
deposits" (OGRN 1063800023572, TIN 3818021045, location: 666780,
Irkutsk region, Ust-Kut city, Kirova street, 85 A) to the State
institution - Irkutsk regional branch of the Social Insurance Fund
Russian Federation (Branch No. 13) (OGRN 1023801012905; location:
Irkutsk, st. Timiryazev, 35) on invalidating resolutions No. 62ns
dated 02/27/2018 and No. 183ns dated 06/15/2018 on the collection of insurance premiums, penalties and fines
at the expense of the property of the insured legal entity or individual
entrepreneur,
(court of first instance – Kozlova I.V.),
when participating in a court hearing:
from the applicant: did not appear, notified;
from the interested party: did not appear, notified;
Installed:
Joint Stock Company "Your Personal Bank" represented by a bankruptcy trustee
State Corporation "Deposit Insurance Agency" (hereinafter referred to as the applicant,
company, VLBANK (JSC) appealed to the Arbitration Court of the Irkutsk Region with
application to the State institution - Irkutsk regional branch
Social Insurance Fund of the Russian Federation (Branch No. 13) (hereinafter
interested person, institution, Foundation) for invalidation
resolutions No. 62ns of February 27, 2018 and No. 183ns of June 15, 2018 on the collection of insurance
contributions, penalties and fines at the expense of the property of the insured legal entity or
individual entrepreneur.
By the decision of the Arbitration Court of the Irkutsk Region, the stated requirements
satisfied. Resolutions of the State Institution - Irkutsk
regional branch of the Social Insurance Fund of the Russian Federation about
collection of insurance premiums, penalties and fines at the expense of the property of the insured –
legal entity or individual entrepreneur No. 62ns dated February 27, 2018 and No.
183ns dated June 15, 2018 were declared illegal as not in compliance with the Federal
compulsory social insurance against accidents at work and
occupational diseases" (hereinafter referred to as Federal Law No. 125-FZ) by the insured
is a legal entity of any organizational and legal form (including
a foreign organization operating in the territory
Russian Federation and employing citizens of the Russian Federation) or
an individual who employs persons subject to compulsory social security
insurance against industrial accidents and occupational diseases
the policyholder is obliged in accordance with the established procedure and in the manner determined by the executive
by the body of the Social Insurance Fund of the Russian Federation, the deadline for accruing and transferring
insurance premiums for compulsory social insurance against accidents to the insurer
cases at work and occupational diseases to the Social Fund
insurance of the Russian Federation.
Control over the activities of the insured in accrual and payment of insurance
contributions, in accordance with subparagraph 8 of paragraph 2 of Article 18 of Federal Law No. 125-
The Federal Law is entrusted to the Social Insurance Fund of the Russian Federation and its
executive bodies.
An important point in the personnel check will be the audit of the registration logs. Books for registering orders for personnel are checked together with orders to ensure that information is entered correctly and that there are no gaps in registration. When checking, we recommend paying attention to the quality of documents, the correctness of their preparation from the point of view of personnel records management, legal literacy, and compliance with archival requirements. Summing up, we recommend displaying the reconciliation results in a table (example 3). The table will clearly show which documents and local regulations require improvement and which need to be created. In conclusion, a report is drawn up on the current state of personnel records, it is analyzed whether the objectives of the audit have been achieved, the identified shortcomings are recorded, the measures that should be taken are prescribed, and conclusions are drawn (example 4).
Report on a random audit of personnel records management - audit
The list of all documents that belong to this group is given in Table 1. Table 1 Personnel documents mandatory for all employers Document Link to the normative act Internal labor regulations Art. 189, 190 of the Labor Code of the Russian Federation Regulations on the protection of personal data, paragraph 8 of Art. 86 Labor Code of the Russian Federation Instructions on labor protection Art. 212 of the Labor Code of the Russian Federation Regulations on remuneration Art. 135 Labor Code of the Russian Federation Vacation schedule art. 123 Labor Code of the Russian Federation Staffing table Art. 57 Labor Code of the Russian Federation Work time sheet Art. 91, 99 of the Labor Code of the Russian Federation Orders on core activities Instructions for filling out form T-3 Resolution of the State Statistics Committee dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for recording trade operations”, paragraph 45 of the Government Decree of the Russian Federation dated April 16, 2003 No. 225 “About work books”, etc. Book of accounting of the movement of work books and inserts in them p.
40, 41 Decrees of the Government of the Russian Federation of April 16, 2003
We check the documentation of the personnel department
During the audit the following were considered:
- normative and methodological support for structural divisions of the organization on office work issues;
- correctness and timeliness of employees performing office work functions in structural divisions.
The commission found the following:
- clerical work in structural divisions is carried out in accordance with the Instructions for clerical work of CJSC "Profile" and other local regulations governing clerical processes in the organization;
- structural divisions are provided with copies of all local regulations regulating office processes in the organization;
- Episheva R.T. and Ryazanov I.M.
Preparation of personnel documents for labor inspection
All personnel registers must be numbered, stitched and sealed with the seal and signature of the head of the company, and the book for recording the movement of work books and inserts in them and the receipt and expenditure book for accounting for forms of work books and inserts in them are sealed or sealed with a wax seal. Registration of the results of the personnel audit Based on the results of the personnel audit, the persons who conducted the audit draw up a report on the results of the audit. The HR audit report displays the identified errors and the measures necessary to eliminate these errors, draws conclusions about the state of HR records and the risks that the company faces.
The report can be divided into two blocks. In the first block, describe the results of the audit of mandatory personnel documents for the company (local regulations, orders for core activities, staffing schedules, vacation schedules, etc.).
Drawing up acts in general and personnel records management
Attention
Certificate of inspection of the activities of employees responsible for office work in the structural divisions of the organization Closed Joint Stock Company "Profile" name of the organization ACT 07.10.2013 No. 2 General Director Moscow place of drawing up name of the position of the head of the organization inspecting the activities of employees responsible for office work in the structural divisions of the organization Vasiliev M.V. Vasiliev signature transcript of signature 10/07/2013 Reason: schedule for checking the activities of structural divisions of CJSC Profile in 2013, approved by order No. 3 dated 01/14/2013. Commission consisting of: Chairman: administrative director Shestaev L.B.
Members of the commission: head of personnel management T.I. Klimova, assistant to the general director M.S. Leontyeva.
Report on the results of the audit of personnel records management
The form of the personal card is approved by the State Committee of the Russian Federation on Statistics; — orders for personnel (orders on hiring an employee, on transferring to another job, on granting leave, on termination (termination) of an employment contract, on sending on a business trip, on promotion). The forms of these unified forms of primary accounting documentation are approved by Resolution No. 1. According to clause 2 of the Resolution under consideration, these forms are extended to organizations, regardless of their form of ownership, operating in the territory of the Russian Federation; — personal files of employees.
The need to maintain them is established by departmental regulations. As an example, Art.
Personnel records verification report
Leontyev The act has been reviewed by: Gavrilova P.R. Gavrilova 10/08/2013 Episheva R.T. Episheva 10/08/2013 Kostina A.A. Kostina 10/08/2013 Ryazanov I.M. Ryazanov 10/08/2013 In case No. 24-56 Petrova 10/08/2013 Acts in personnel records management In personnel records management, acts are most often drawn up in order to record a disciplinary offense by an employee, his refusal to carry out instructions from a manager, or some other fact that, in the event of a possible dispute with the employee will help the employer prove the legality of his actions.
For example, when terminating an employment contract due to an employee’s absence from work on the first day, it is the employer who will have to prove that on a certain day his new employee was absent from the workplace, and the report will be used as evidence.
Act on verification of personnel records management
- regulation on the protection of personal data of employees (Article 88 of the Labor Code of the Russian Federation);
- regulations on remuneration and bonuses (Article 135 of the Labor Code of the Russian Federation);
- provision on trade secrets (Federal Law of July 29, 2004 No. 98-FZ “On Trade Secrets” (as amended on July 24, 2007));
- regulations on business trips;
- regulations on employee certification.
Checking the availability of work books and the correctness of their maintenance, the presence of a book for recording the movement of work books and inserts, the availability of forms of work books and inserts, as well as an order appointing a responsible employee for maintaining, storing, recording and issuing work books must necessarily be included in the area of checking personnel documentation .
The law does not establish the recommended forms of these journals, so at each enterprise they are developed in free form. It is mandatory that all pages of the journal must be numbered, stitched, sealed with the seal of the organization and signed by the head of the organization or the person responsible for maintaining personnel documents. When the list of necessary documents for full-fledged personnel records has been determined, document reconciliation is carried out, which is the process of comparing the documents available in the institution and the required ones.
This can be presented in the form of a table. List of required documents Document available Document not available Note Staffing table + Vacation schedule + Regulations on remuneration and bonuses + In connection with changes in labor legislation, develop a draft new edition of the Regulations and approve them in accordance with Art.
HR records verification report sample
- Logs for registering orders (on personnel, vacations, business trips);
- Work records; Book of accounting for the movement of work books and inserts for them Order on the appointment of a person responsible for maintaining and storing work books;
- Job descriptions;
- Orders on granting leave (annual, additional, educational, unpaid leave, child care leave);
- Vacation schedules;
- Employee applications (for vacations, in case of deviation from the vacation schedule (annual, additional, educational, unpaid leave, child care, other applications, applications for dismissal);
- Personal cards of employees according to the unified Form T-2;
- Orders on sending employees on business trips.
Important
This usually applies to acts drawn up regarding disciplinary offenses of employees. For example, if it is necessary to document the fact that one of the department employees was late, the commission may consist of, incl. from his colleagues, whose workplace is in the same office (for more details, see the section “Acts in personnel records”). There are types of acts that do not require the presence of a commission (for example, acts of transfer of cases, which are drawn up by the employee transferring the cases and the employee accepting them) (Example 2).
Act of acceptance and transfer of office affairs Open Joint Stock Company "Dairy Products Plant" ACT 09/19/2013 No. 1 Moscow of acceptance and transfer of office affairs In connection with the release of Rumyantseva A.P. from the post of head of the office of OJSC "Dairy Products Plant" on September 20, 2013 and the appointment of O.V. Fedorova to the position.
Act of verification of personnel records management of the Federal State Budgetary Institution
The organization does not maintain: - a book of registration of orders for personnel with a storage period of 5 years and 75 years; - a book about familiarizing the employee with the internal regulations; - a book about familiarizing the employee with the instructions on labor protection and safety precautions; - a book about familiarizing the employee with the regulations on remuneration; - a book about familiarizing the employee with the provisions on personal data; - book of accounting of employment contracts and additional agreements to them; 2. When entering work, employees do not familiarize themselves with the internal labor regulations, the job description, the instructions on labor protection and safety at the workplace, the regulations on remuneration, and the regulations on personal data of employees. 3.
