Audit of personnel documentation on their own. Scheduled inspection of the labor inspectorate. Local regulations, books, registers

An audit is a procedure for an independent assessment of the activities of an organization, system, process, project or product in order to identify risks and conflict situations. The audit can be internal, when it is carried out by the organization itself, and external, when third-party specialists are involved on a contractual basis to evaluate activities in a particular area of ​​the company. Most often, the term "audit" is used in relation to the verification financial statements companies, but there are other types, for example, personnel audit. Many have heard this phrase, but they don’t know what the essence of this procedure is. Today we will talk specifically about the audit of personnel documentation, we will tell you why it is needed, when and by whom it is carried out.

Why do you need a HR audit?

We must say right away that a personnel audit is an optional event and is not carried out very often. However, we believe that such a procedure should be carried out for:

— preparation for an inspection check of compliance with the requirements of labor, archival, pension, migration legislation, etc.;

— assessment of risks associated with specific situation(risks that may arise during inspections by regulatory authorities, when considering a labor dispute in court, during trade union control, etc.);

– improving the professionalism of HR specialists (training on the committed violations);

- assessment of the professionalism of the employees of the HR department;

- development of an action plan to correct the violations committed;

— optimizing the work of the personnel service (minimizing costs, building a system for holding accountable, rewards, etc.).

In addition, the audit will help evaluate and analyze the state of personnel documents when transferring documents during reorganization, change of management (including the leadership of the personnel department), dismissal (hiring) of employees of the personnel department (HR).

Do it on your own or outsource?

We repeat that you can conduct a personnel audit on your own, or you can use the services of third-party companies, since there are a sufficient number of them and there is plenty to choose from. At the same time, a personnel audit is a very responsible matter, because it is directly related to the company's confidential documents.

If you plan to select an external auditor, it is important that the service is provided by qualified specialists who have been working in this field for more than a year. Ask how often the audit company provides services for checking personnel records management, whether there are organizations among your clients that are similar to yours in terms of activity. Remember that the services of a reputable consulting firm that offers HR audits and employs professionals cannot be cheap.

The success of an HR audit by a third-party organization also depends on how the company is prepared to interact with auditors. Therefore, most often, before the start of the audit, a working group is created, consisting of representatives of the company invited to conduct the audit, and representatives of the customer company. The composition and number of invited auditors are largely determined by the timing and scope of the work to be done, but the participation of lawyers and specialists in the field of documentation support is definitely required.

If there is no desire to involve third-party specialists, and funding for this is not provided, it is possible to conduct a personnel audit on your own. However, having set the appropriate task for the employees of the personnel service of the institution, it should be remembered that they are not always ready to give an objective assessment of the current situation, since they will actually check their work. Moreover, staff members may “turn a blind eye” to some errors, as they will have to correct them.

We believe that if, nevertheless, the choice is made in favor of internal audit, it is best to create a small structural subdivision for this, or a commission, in which there must be a specialist who understands labor legislation and personnel records management, but does not depend on those persons whose work he will check, for example, a lawyer.

Regulatory framework for checking personnel documentation

To begin with, we will name the main regulations that must be followed when checking personnel documentation. The main ones are:

- Decree of the Government of the Russian Federation of April 16, 2003 N 225 "On work books" (together with the Rules for maintaining and storing work books);

- Decree of the Ministry of Labor of the Russian Federation of October 10, 2003 N 69 "On approval of the Instructions for filling out work books" (hereinafter - the Instructions for filling out work books);

- Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment" (hereinafter - Decree N 1);

- Order of the Ministry of Culture of the Russian Federation of August 25, 2010 N 558 "On approval of the List of standard administrative archival documents generated in the course of the activities of state bodies, bodies local government and organizations, indicating the terms of storage”;

— Federal Law of July 27, 2006 N 152-FZ “On Personal Data”;

— GOST R 6.30-2003 “Unified Documentation Systems. Unified system of organizational and administrative documentation. Documentation requirements";

- Labor Code.

In addition, there are a sufficient number of departmental regulations that regulate office work, the procedure for conducting personal files, or regulate other aspects of labor relations. These acts also need to be studied and applied when inspecting personnel documentation.

What are we checking?

We will not consider how a consulting organization conducts an audit on the basis of a civil law contract, but will focus on internal audit. The order in which it is carried out depends on the goals. You can check all areas of maintenance and execution of personnel documents, or you can only check one area, for example, employment contracts. In any case, the first step towards the beginning of the audit will be the issuance of an order to conduct an audit, by which an inspector is appointed or an audit commission is created. In the order, you can specify the subject of the check.

Here is an example order.

Municipal budgetary educational institution

"Secondary school N 72"

Order N 42

on conducting a personnel audit

To improve the work of the HR department and minimize the risks associated with improper maintenance of personnel records,

I order:

1. Carry out an internal personnel audit on the topic "Registration of employment and provision of annual paid leave" from May 28 to June 5, 2012.

2. Appoint A. G. Volkova, Deputy Director for Educational Work, as the Chairman of the Audit Commission.

3. Include in the commission:

- Deputy Director for Administrative and Economic Work O. L. Zolotov;

- teacher of the Russian language and literature Paramonov V.S.;

- legal adviser Lopukhov I.R.

4. Submit a report on the inspection carried out before 06/08/2012.

5. The control of the execution of this order shall be entrusted to the Deputy Director for Educational Work Volkova A. G.

Director Komova /L. V. Komova /

Familiarized with the order:

Volkova A. G. 05/16/2012, Volkova

Zolotova O. L. 05/16/2012, Zolotova

Paramonova V. S. 05/16/2012, Paramonova

Lopukhov I. R. 05/16/2012, Lopukhov

If the subject of the audit is determined, then the head of the personnel department can only prepare the necessary documents. If the audit is carried out when changing the leadership of the personnel service or when transferring cases from one specialist to another, it is necessary to determine the list of documents to be inspected.

Remember that there is a list of mandatory documents that should be in any organization, regardless of its legal form and form of ownership. These documents include:

1. Staffing. Let's say right away that there is only a mention of this document in the Labor Code, but there is no indication of the obligation to draw it up. Decree N 1 unified the form of this document - T-3. Note that the regulatory authorities, whether it be the state labor inspectorate, the prosecutor's office or the tax authorities, almost always request it: the structure of the institution, the wage fund, allowances and additional payments to employees are clear from the schedule.

2. Vacation schedule. The obligation of this document is not in doubt, since Art. 123 of the Labor Code of the Russian Federation explicitly states that annual paid holidays are provided to employees in accordance with the vacation schedule approved by the employer, taking into account the opinion of the representative body of employees, at least two weeks before the start of the new year. The form of the T-7 schedule is also unified by Resolution No. 1.

3. Personal cards - forms T-2 and T-2GS (MS). They must be kept for each employee, since with each entry made in the work book, the employer is obliged to familiarize the employee against signature in his personal card - in it, by virtue of clause 23 of the Rules for maintaining and storing work books, the entry made in the work book is repeated.

4. Personal affairs. The obligation to maintain them is established for certain categories of employees, which include state civil servants, municipal employees, customs officers, etc.

The procedure for maintaining personal files of state civil servants is established by Decree of the President of the Russian Federation of May 30, 2005 N 609 “On approval of the Regulations on the personal data of a state civil servant Russian Federation and management of his personal file. For civil servants of a constituent entity of the Russian Federation, the procedure for maintaining a personal file is established by the regulatory acts of this constituent entity. For example, for employees of the city of Moscow, it is determined by the Decree of the Mayor of Moscow of June 15, 2011 N 44-UM, and for civil servants of St. Petersburg - by the Decree of the Government of St. Petersburg of June 30, 2008 N 773.

5. The time sheet (forms T-12, T-13) should also be in each institution, since Art. 91 of the Labor Code of the Russian Federation obliges the employer to keep records of the working hours actually worked by each employee.

Note! Earlier organs state power, management of state off-budget funds, departments of territorial state non-budgetary funds, local self-government, budget institutions, bodies providing cash services for the execution of the budgets of the budget system of Russia, used a timesheet in the form 0504421, approved by Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N 148n, to record working time. However, due to the fact that it became invalid on January 1, 2011 (Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n), the form from the Order of the Ministry of Finance of the Russian Federation of December 15, 2010 N 173n - 0301008 is used, and this is an exact copy of the form T-13.

6. Labor books of the established form are the main document on labor activity and work experience of the employee. Every employer is obliged to keep them (with the exception of employers - individuals who are not individual entrepreneurs) for each employee who has worked for him for more than five days, in the case when the work for this employer is the main one for the employee (Article 66 of the Labor Code of the Russian Federation).

The work book contains information about the employee, the work performed by him, transfers to another permanent job and dismissal, as well as the grounds for termination of the employment contract and information on awards for success in work. Information about penalties is not entered in the book, except in cases where dismissal is a disciplinary sanction.

Note! Check whether the person responsible for maintaining work books has been appointed, whether they are all registered in the book of accounting for the movement of work books and inserts to them. In addition, look at the entries in the work books - they must be made on the basis of orders.

7. Employment contracts or service contracts. An employment contract is an agreement between an employer and an employee, according to which the employer undertakes to provide the employee with work according to the stipulated labor function, to ensure working conditions, in a timely manner and within full size pay wages, and the employee undertakes to personally perform the labor function determined by this agreement, to comply with the internal labor regulations applicable to this employer.

8. Orders by personnel:

- on employment (forms T-1, T-1a);

- on transfer to another job (forms T-5, T-5a);

- on granting leave (forms T-6, T-6a);

- about sending on a business trip (forms T-9, T-9a);

- about promotion (forms T-11, T-11a);

- on the termination (termination) of the employment contract (forms T-8, T-8a).

These unified forms must be applied by all organizations operating in the territory of the Russian Federation, regardless of the form of ownership (clause 2 of Resolution No. 1).

When checking these orders, it is necessary to make sure that there are documents - the grounds for their publication. Quite often they are absent - there is a link in the order to an agreement, statement or other document, but it itself is not. This is a violation.

9. Orders for core activities. It is necessary to check the presence of signatures of the head, approval visas. Recall that such orders should be kept separately from orders for personnel.

Note that it is necessary not only to check the availability of these documents, but also to pay attention to how they are drawn up. For example, according to the requirements of Art. 67 of the Labor Code of the Russian Federation, an employment contract is concluded in writing, drawn up in two copies, each of which is signed by the parties. One copy is given to the employee, the other is kept by the employer. The receipt of a copy of the employment contract by the employee must be confirmed by his signature on the copy kept by the employer. Article 57 of the Labor Code of the Russian Federation defines the conditions that must be included in the text of the employment contract.

But with a service contract, everything is different. In addition to the fact that the federal law determines its content, Decree of the President of the Russian Federation of February 16, 2005 N 159 approved an approximate form of a contract for the passage of the state civil service and filling the position of the state civil service. Therefore, check that the contracts comply with the requirements of the law, not only in content, but also in form. And in terms of content, we note that, for example, the most important object verification of dismissal orders will indicate in them the reasons and grounds for dismissal. Based on Art. 84.1 of the Labor Code of the Russian Federation, they must be indicated in strict accordance with the wording of the Labor Code of the Russian Federation or other federal law and with reference to the relevant article, part of the article, paragraph of the article. When checking the content of employment contracts, focus on the presence of conditions that, by virtue of Art. 57 of the Labor Code of the Russian Federation are mandatory for inclusion in their text.

Local regulations, books, registers

Let's start with the fact that on the basis of Art. 8 of the Labor Code of the Russian Federation, employers, with the exception of employers - individuals who are not individual entrepreneurs, adopt local regulations containing labor law norms, within their competence in accordance with labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements. The provisions of such acts should not worsen the position of the employee in comparison with what is established by labor legislation.

The following documents also need to be checked.

1. Internal labor regulations. According to Art. 189 of the Labor Code of the Russian Federation, this document regulates the procedure for hiring and dismissing employees, the basic rights, obligations and responsibilities of the parties to an employment contract, the working hours, rest periods, incentives and penalties applied to employees, as well as other issues of regulating labor relations with this employer.

2. Instructions for labor protection. They usually consist of labor protection requirements before starting work, during it and after completion, and also contain an emergency procedure. These instructions are developed based on the position of the employee, his profession or the type of work he performs, on the basis of an intersectoral or sectoral standard instruction on labor protection, intersectoral or sectoral rules on labor protection, safety requirements set forth in the operational and repair documentation of equipment manufacturers, technological documentation of the organization, taking into account specific production conditions on the basis of Methodological recommendations.

3. Regulations on the storage and protection of personal data of employees (or other document establishing the procedure for their storage and use). The preparation of this local act is mandatory due to the requirements of Art. 87 of the Labor Code of the Russian Federation.

4. Regulation on remuneration or other local regulatory act regulating the system of remuneration in the institution and bonuses to employees. This provision is mandatory under Art. 135 of the Labor Code of the Russian Federation - wage systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, systems of additional payments and bonuses of an incentive nature and bonus systems, are established by collective agreements , agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.

In addition to those mentioned, there are other necessary documents that are mandatory for some organizations due to the specifics of their activities, for example, a shift schedule, a list of positions with irregular working hours, contracts for full individual liability, the provision on commercial or other legally protected secrets.

If the institution has developed other local regulations governing some area of ​​labor relations, we recommend checking them for conditions that worsen the position of the employee compared to the established labor legislation, and legal force (whether the opinion of the representative body of employees is taken into account, approved whether the document is the head of the institution, whether the employees are familiar with the act, etc.). It can be:

- collective agreement;

— agreement on collective liability;

— regulation on the adaptation of workers;

- order of passage probationary period;

- regulation on the certification of employees.

We recommend that you pay special attention to checking job descriptions. On the one hand, they are not mandatory, on the other hand, on the basis of Art. 57 of the Labor Code of the Russian Federation, a prerequisite for an employment contract is a labor function, and it is prescribed either in an employment contract or, in order not to load it, in a job description. Therefore, sometimes instructions are simply necessary.

Let's move on to journals, among which, as well as among local regulations, there are mandatory ones.

In addition to the above-mentioned mandatory journals, the institution may keep other journals to systematize information on personnel records, such as:

- registers of employment contracts, orders on personnel, personal files, disability sheets;

— journal of familiarization with local regulations;

— Journal of issuance of travel certificates, certificates.

When checking journals and accounting books, pay attention to their design. All sheets of magazines must be numbered, the magazines themselves must be laced, sealed with a wax seal or sealed and certified by the head of the organization. No corrections in the logs are allowed. It is also necessary to make sure that all columns are filled in the book of accounting for the movement of work books and inserts to them, there are no corrections in it, this book is laced and sealed.

Note. The analysis of the system of registration and systematization of documents is very important, because it provides information on how the document storage system is organized in the institution.

Software audit

Currently, most institutions maintain personnel records using specialized software products, which means that they will also have to be checked.

When inspecting, be sure to check whether the program provides the ability to maintain personnel records in accordance with the requirements of the current legislation (it is possible that the developers of the software product “lost” certain necessary details), whether all unified forms are contained in the program, how often it is updated, whether all forms of documents relevant.

The next important aspect that needs to be checked is the order of access to the software and (or) the created personnel documentation. At the same time, it is necessary to find out which of the company's employees is associated with the processing of personnel data, and make sure that the system excludes the possibility of access to electronic forms of documents by those employees whose official duties do not include working with such data.

Audit software the work of the personnel department will allow to determine possible channels of unauthorized access or loss of personnel information, as well as to assess the feasibility of using a particular software product.

So, during the audit of personnel documentation, the presence of mandatory documents, the correctness of execution, as well as the compliance of the content of documents with the requirements of the law are checked.

It is better to document the audit process itself, so that later, when compiling the final report, you do not forget anything important.

Results of the audit of HR documents

The last step in the verification of documents will be the preparation of a report that will describe the current state of affairs, indicate problem areas And possible risks. Also, the report usually provides recommendations on how to eliminate identified violations of labor laws and shortcomings, and also informs about possible punishment if violations are not eliminated (see on page 45).

In the case of an audit of personnel documentation when changing the leadership of the personnel service or a specialist in personnel records management, it is additionally necessary to draw up an act of acceptance and transfer of cases, the annex to which will be a list of work books (indicating the full name of the owner, series and number of the work book and inserts (if any)).

In conclusion, we note that during the periodic audit of personnel documentation, the employer has the opportunity to avoid sanctions from regulatory authorities - fines, suspension of the organization, criminal liability. In addition, if the audit is carried out in-house, personnel workers have the opportunity to improve their professional level by finding and correcting their own mistakes.

And remember, the correct maintenance of personnel records is the key to successful resolution of conflicts with employees and regulatory authorities.

Do-it-yourself audit of HR documents
Personnel documents - this is the part of the personnel management activity, where order should always be.

Maintaining personnel documents in accordance with established rules provides the company with protection from fines of inspection bodies and from labor disputes with employees. HR audit includes expert assessment the correctness of the personnel document management, including the analysis of the text of a specific document for compliance with its requirements of labor legislation and the assessment of the risks of imposing sanctions during inspections and in the event of a labor conflict. A personnel audit will determine which documents are not yet available in the HR department, but they should appear, which ones should be finalized, which ones can be left unchanged.

When is verification required?

Typically, companies check the status of personnel documents in the following cases:

The State Labor Inspectorate has significant powers to verify employers' compliance with labor law requirements. So what documents does the labor inspectorate check? We'll tell you in the article.

Most often, the labor inspectorate comes with checks on complaints. Since there is no clearly established checkable list, we recommend preparing for verification of all documents related to personnel - employment contracts, various provisions (on remuneration, bonuses, daily routine), orders, work books, pay slips, time sheets, payment documents and payroll, labor protection and so on.

The main issues of conducting inspections are reflected in the Labor Code of the Russian Federation in Chapter 57 “State control (supervision) and departmental control over compliance with labor legislation and other regulatory legal acts containing labor law norms (Articles 353-368 of the Labor Code of the Russian Federation)”.

According to the rule established by law, inspections conducted by state labor inspectors in organizations can be scheduled and unscheduled (which, in turn, are divided into documentary and field inspections). The procedure for the implementation of audits is determined by law. To start verification actions in both the first and second options, grounds (reasons, cases) are needed.

Grounds for conducting an unscheduled inspection by the labor inspectorate

• non-payment (delay) or incomplete payment of wages on time;
• setting wages in an amount less than that provided for by labor legislation, that is, below the minimum wage;
• non-compliance by the employer with the instructions of the labor inspector;
• receipt of information about the facts of violation of labor legislation, which led to the emergence of a threat of harm to the life and health of employees;
• an employee's complaint about violation of labor rights;
• an employee's request to check the conditions and labor protection at his workplace;
• order of the heads of the labor inspectorate or Federal Service on labor, published on the basis of instructions from the Government of the Russian Federation, the President of the Russian Federation or the prosecutor.

Appeals and statements that do not allow identifying the person who applied to Rostrud or its territorial body, as well as appeals and statements that do not contain information about these facts, cannot serve as a basis for an unscheduled audit of the employer.

The employer is notified of the conduct of an unscheduled inspection by an authorized official of Rostrud or its territorial body, who is entrusted with conducting the inspection, at least twenty-four hours before the start of its conduct by any available means.

An unscheduled inspection of the employer may be carried out in the form of a documentary inspection and (or) an on-site inspection.

Scheduled inspection of the labor inspectorate

A scheduled audit is possible for any organization and is performed once every three years.

For its implementation, it is sufficient to have the grounds specified in the Federal Law of December 26, 2008 No. 294-FZ:

• three years have passed from the date of state registration of the employer;
• a three-year period has elapsed since the completion of the last scheduled inspection;
• the employer actually carries out his entrepreneurial activity within three years (from the date of submission of a special notice to the authorized body).

This list of grounds is closed, that is, inspectors are not allowed to name other reasons for carrying out scheduled inspections of compliance with labor law standards.

1. Checking personnel documents.
2. Checking the safety of work performed.

Checking personnel documents

First of all, when preparing for an inspection visit, you should check the composition of the documents. The Labor Inspectorate will be interested in materials related to labor relations and labor protection. You need to make sure that these documents are in perfect order.

Personnel documents that will be checked:

• founding documents;
• collective agreement;
• all papers related to wages;
• internal labor regulations;
• employment contracts, (Article 57 of the Labor Code of the Russian Federation establishes essential conditions conclusion of an employment contract);
• staffing;
• timesheets;
• time sheets of employees engaged in hazardous work;
• payroll sheets;
• sick leave;
• vacation schedule;
• personal cards;
• appointment orders;
• work books;
• book of accounting for the movement of work books and inserts to them;
• regulation on remuneration and bonuses;
• regulation on the protection of personal data.

Decree of the State Statistics Committee of January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for accounting for labor and its payment” establishes the form of orders, personal cards, vacation schedules, staffing, timesheets and other documents related to personnel accounting, calculation working hours and wages. Absolutely all enterprises, regardless of the form of ownership, are obliged to follow this decree. There are a number of exceptions for budgetary organizations.

Checking local internal documentation

It includes a collective agreement, internal labor regulations, regulations on remuneration and bonuses, regulations on the protection of personal data, regulations on trade secrets. The listed documents must comply with the law, must not contradict each other and not worsen the position of the employees of the enterprise in comparison with the rules of the law.

All these documents should be compared with employment contracts, often they contain different modes of operation. It is also necessary to compare the staffing table, the Regulation on remuneration and bonuses with the employment contract, to exclude different systems wages and different dates receiving a salary.

Checking the vacation schedule

It should be ensured that last years all employees went on vacation, while vacation schedules were not violated, pay attention to how vacation pay was paid. If someone from the employees did not receive the required amount, do it right now. Do not forget that must be approved no later than two weeks before the end calendar year. Pay attention to whether the duration of the vacation is against the law. In cases where one of the employees went on vacation not according to the schedule, it is necessary to make changes according to the orders and statements of the employees.

Checking payroll

Inspectors will certainly pay attention to how wage(by law, it must be paid twice a month). In the Rules internal regulations, collective and labor contracts should reflect information about the time and place of payment of wages.

Inspectors will also pay attention to the size of the salary, remember that it should not be lower statutory minimum.

If the employee is paid allowances, bonuses, the organization must document given fact. You should also check whether all laid-off workers have been paid.

Checking information related to labor protection

Every employer must provide its employees with safe working conditions. They are spelled out in the documents on labor protection, the presence of which is necessary in any organization. These can be various instructions, documents confirming that employees have been trained in labor protection. Documents of this kind should be available, regardless of the size of the organization and the number of employees hired.

When checking the safety of work performed, inspectors look at the following conditions:

• requirements related to the training and instruction of workers;
• safety measures during work;
• providing employees with protective equipment;
• organizing and conducting certification of workplaces in terms of working conditions (now SAUT), as well as using the results of the automated workplace (SAUT) to provide benefits and compensation to employees, conduct periodic medical examinations, etc.

During the audit, inspectors of the state labor inspectorate, in addition to checking required documents, can inspect all premises of the enterprise, ask questions to personnel, request missing information from responsible employees.

Time limit for the inspection

By general rule the period for conducting a scheduled inspection cannot exceed 20 business days; for branches, the total period is not more than 60 business days. If we are talking about small businesses, then for a small enterprise and a micro-enterprise this period is 50 hours and 15 hours, respectively. These regulations do not apply to unscheduled inspections. If necessary, the term of the on-site scheduled inspection is extended by 20 working days (but not more), which must be notified to the employer 3 days in advance.

Systematize or update your knowledge, gain practical skills and find answers to your questions on at the School of Accountancy. The courses are developed taking into account the professional standard "Accountant".

29 381 views

So that the check 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 grounds for the appointment of inspections by the tax authorities are different (scheduled inspection of compliance with the provisions of labor legislation, verification of the facts of accidents at work, appeals of trade union bodies, employees about violations of the law, information received from law enforcement), then the list of documents to be checked may differ significantly. Enterprises should also conduct their own HR audits to avoid problems.

The labor inspectorate is the main body responsible for ensuring the protection of labor rights and freedoms, including the right to safe working conditions and ensuring that employers comply with the law and other regulatory legal acts.

The Labor Inspectorate is the main body responsible for ensuring the protection of labor rights and freedoms, including the right to safe working conditions and ensuring that employers comply with the law and other regulatory legal acts.

In connection with the assigned tasks, the main powers are defined. The Federal Labor Inspectorate conducts inspections, surveys, issuance of mandatory orders to eliminate violations, draws up protocols on administrative offenses within the limits of its authority, 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 the inspectors reveal violations in the organization, then the head, chief accountant and head of the personnel 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 of the Code of Administrative Offenses of the Russian Federation. In addition, sanctions may be imposed on entity. Refusal and opposition to the inspection is punishable in accordance with the sanctions provided for in Art. 19.4 of the Code of Administrative Offenses of the Russian Federation. Violation of labor legislation may also result in the suspension of the organization's activities for up to 90 days.

Penalties: administrative responsibility of the employer

The employer may incur administrative liability in the following cases:

• obstruction of the activities of state labor inspectors, in particular, failure to comply with their instructions, the use of a threat 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, disobeying a lawful order or requirement of an official of a body exercising state control, as well as obstructing the performance of official duties by this official, 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). With regard to these violations, a sanction is provided in the form of a warning or the imposition of an administrative fine on officials;
• non-acceptance, by decision of the body that considered the case of an administrative offense, of measures to eliminate the causes and conditions that contributed to the commission administrative offense. Here, officials are subject to such a measure as administrative penalty;
• non-submission or untimely submission in government agency information that is provided for by law and is necessary for the implementation of this body of its legitimate activities, as well as the transfer of information to officials and inspectors in an incomplete or distorted form. In this case, the administrative fine applies not only to officials, but also to legal entities.

Verification in the company: necessary grounds

The grounds for the appointment of inspections by the inspection may be:

• work plans to monitor compliance with labor law provisions;
• facts of accidents at work;
• appeals of trade union bodies, employees or other persons about the facts of violation of the provisions of labor legislation, other issues that are within the competence of the federal labor inspectorate;
• information received from law enforcement agencies.

A scheduled audit is carried out no more than once every two years. If the company is a small business, the auditors do not have the right to audit its activities within 3 years from the date of . Usually, the audit is reported one or two days before its start, except when this information, in the opinion of the inspection, may damage the results of the audit and allow the firm to quickly hide. Also, a scheduled 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.

Attention should be paid to verification issues. Inspectors cannot go beyond their limits. For example, if the subject of the audit is the calculation and payment of wages, then check the documents related to the dismissal of employees, controllers.

In this regard, first of all, it is necessary to determine the entire list of documents that can be verified. A single common list of documents that should be in each organization is not established by law. 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 company belongs, it is necessary to draw up a list of documents that, in accordance with legal acts, must be in the organization.

Audit of the 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

Collapse Show

table 2

Mandatory local acts of the organization

Collapse Show

Table 3

Local regulations approved taking into account the opinion of the trade union committee

Collapse Show

Systematization of information: how to organize workflow

According to the statements of employees about the violation of their rights (imposition disciplinary action, illegal dismissal) the following documents may also be requested:

• agreement on collective liability (Article 245 of the Labor Code of the Russian Federation);
• agreements on full individual liability (Article 244 of the Labor Code of the Russian Federation);
• regulation on the protection of trade secrets;
• regulation on the adaptation of workers;
• regulation on the procedure for passing the probationary period;
• regulation on the certification of employees.

special attention should be paid to the systematization of information on personnel records . To do this, it is recommended to keep the following journals in institutions and organizations:

In our case:

• register 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 disputable situation, the employer will be able to confirm the issuance of a work book to the employee;
• register of employment contracts. Particularly useful in case a large number recruited employees, 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 warned about the termination of a fixed-term employment contract due to the expiration of its validity period at least three calendar days before being fired. Otherwise, the condition on the urgent nature of the employment contract becomes invalid and the employment contract is considered concluded for an indefinite period (Article 58 of the Labor Code of the Russian Federation);
• register of orders for personnel. Required to accurately record the serial numbers of personnel orders. Depending on the number of employees of the company, you can keep one journal for all orders (receipt, transfer, dismissal, etc.) or register each type of orders in a separate journal;
• journal 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 acquaint 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;
• a log of employees passing a mandatory medical examination in accordance with Art. 69 of the Labor Code of the Russian Federation.

After the reconciliation of the documents has been carried out, the quality of the preparation of the existing ones in terms of legal requirements is checked.

So, the auditors will check the maintenance in the organization primary documentation on accounting of personnel, 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 the 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 vacation, on dismissal, on a business trip, on incentives, etc.), staffing, time sheet, payroll and payroll, 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 on the observance of trade secrets by employees, then there must be a provision on the protection of such secrets. At the same time, the list of information constituting a commercial secret must be clearly defined, and employees must be familiarized with this information against signature. The internal labor regulations are a mandatory document, but they may 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 should be familiar with it. It often happens that employees do not actually have a rest according to the schedule due to various circumstances, however, the schedule on paper remains unchanged, and the employees are given working days in the time sheet. These violations can also be detected by inspectors. In this regard, if the schedule does not coincide with the actual rest of employees, it is advisable to take applications from employees about making changes to the schedule and the circumstances of the transfer of vacation and make changes to the schedule. The employee must also be notified against signature of the start time of the vacation no later than two weeks before the start of the vacation. Leave must be granted in accordance with the order. It will not be superfluous to take confirmation from the part-time worker that he went on vacation at his main job.

It is quite common for inspectors to require that each sheet of an employment contract contain the signatures of the employee and 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. Sheets of such an agreement can be easily replaced. An agreement that is not signed on each sheet, of course, will be recognized as properly concluded, because the law does not contain the requirement that each sheet of the agreement be signed by both parties. At the same time, the established practice of signing civil contracts indicates the expediency of such a document. 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, non-payment of bonuses, compensation payments).

At some firms, employees are given time off for overtime, and not cash reward, which is a violation of Art. 54, 55, 88, 89 and 90 of the Labor Code of the Russian Federation and can also be checked by inspectors.

In the case of applications to the labor inspectorate about delays in wages, 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 payments upon dismissal or vacation. Remember that the organization is obliged to calculate the employee on the day of dismissal, and on vacation -. If, for any reason, the deadlines prescribed by law are violated, employees will have to pay salaries with interest in the amount of at least 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay in accordance with Art. 236 of the Labor Code of the Russian Federation. For violation of the terms of payment - as a prevention of relapse - the auditors can fine the head of the company or the 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 certification of workplaces can attract the attention of inspectors in the event of an accident at the enterprise. All workplaces available in the organization are subject to certification of workplaces in terms of working conditions. It involves the assessment of workplaces in terms of hygienic indicators, safety and security of workers with personal protective equipment. This certification must be carried out at least once every five years. Documents on attestation of workplaces are stored in the organization for 45 years. For each workplace a workplace attestation map should be drawn up.

The content of local regulations on labor rights and duties, should be known to every employee. Considering documenting 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, presentation style, structure and content, the availability of relevant details (date of adoption, number, name, registration, etc. .), is regulated by the requirements of office work and to local regulations, adopted in a centralized manner by an order for an enterprise (organization). Documents must be consistent with each other.

Complex issues of audits: judicial practice

It is important to respect 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 met. The need for the entry into force of this document follows from the content of Ch. 14 of the Labor Code of the Russian Federation. This document should primarily ensure the protection of personal data of employees of the organization at all stages in the process of the statutory activities of a particular organization, including non-automated ones. In the decision of the Ninth Arbitration Court of Appeal of June 7, 2006, June 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 misuse, in particular, to ensure special treatment access to the premises where the relevant information is stored, equip places for its storage, excluding 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 Arbitrazh Court of the Russian Federation, neither the per diem norms nor the procedure for their establishment in relation to the personal income tax are defined by the legislation on taxes and fees: 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 case of sending to 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 the system of paying wages through bank accounts (cards), it is necessary to provide for a condition on such payment in the employment contract. Otherwise, all newly hired employees will have to take a written consent to transfer wages to their card account. The Labor Code establishes that wages are paid to an employee at least every half a month on the day established by the internal labor regulations, collective agreement,.

Statistical data clearly demonstrate that the mistakes of 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

Collapse Show

The reasons for initiating an audit of the work of the personnel department may be different, for example, a change in the personnel officer or management, preparation for the audit of the GIT. At the same time, the procedure itself can be carried out both by third-party firms or specialists, and on its own. If the decision is made in favor of the second option, important questions need to be studied: what materials to collect, what to check, and in general, how to conduct a personnel audit. Moreover, the audit must be carried out with high quality, because the company is responsible for the mistakes of a personnel officer or clerk with money, which means part of the profit.

Main questions

Conducting a personnel audit is an assessment of the activities of the entire personnel department or a specific area. Before initiating the procedure, you need to decide what kind of verification is required: comprehensive or selective.

If there are complaints about the work of a particular section of the personnel department, you can limit yourself to a random check, that is, you need to check only the work of this section. If the reason for the audit is a change in leadership or an upcoming scheduled inspection by the State Labor Inspectorate, you need to check the work of the entire personnel department.

You also need to figure out what to check:

• the correctness of record keeping;
• arrangement of frames.

Checking the compliance of the staffing with the needs of the company is a rather serious procedure that requires close attention. The procedure for conducting such a check is posted in a separate publication, but here we will consider in detail how to check exactly personnel documents for their compliance with laws.

Where to begin

The starting point of a personnel audit is the issuance of an order( ). In order
be sure to identify the tasks of the audit (selective or comprehensive), the duration and composition of the commission. The commission must include:

• personnel officer (and the head of the OK, if there is such a staff unit);
• lawyer
• accountant;
• administration representative.

After the execution of the order, the audit algorithm will consist of three stages:

• selection of methodological and legal documents;
• checking the availability of mandatory documents and cases;
• report formatting.

We select teaching materials

In order to start the test, you need to prepare regulatory framework: laws and acts regulating personnel records management (correct execution of documents on personnel). The list must include current versions:

• Labor Code;
• Decrees of the Ministry of Culture No. 558 (on the terms of storage);
• Government Decree No. 225 (on work books);
• Decree No. 69 (instruction for the design of work books).

This work can be entrusted to the company's lawyer, and the current versions of legal acts can be found on the SPS Consultant+ website.

Checking business documents

To fix the availability and condition of documents, it is necessary to draw up a statement, in
which then methodically will have to enter data. The title page of the statement should contain:

• title (“Checking sheet for personnel documents”);
• basis (details of the order);
• composition of the commission;
• audit period.

The body of the statement itself must be formatted as a table with the names of the columns:

• "serial number";
• "Document missing";
• “The document is there, but it needs to be changed”;
• "The document complies with the law."

Important

Information about personal documents is entered into the statement in relation to each employee, for example 1. The employment contract of Ivanova I.I., 2. The employment contract of Petrov P.P. etc.

All documents that should be in OK cases must be entered in the statement:

List of documents

• employment contracts, agreements, contracts and additional agreements to them;
• work books;
• staffing;
• book or journal of accounting for the movement of work books;
• vacation schedule;
• time sheet;
• personal cards;
• job orders;
• orders for transfers, dismissal;
• orders on discipline, on business trips, vacations;
• orders for core activities (concerning OK);
• Personal things;
• statements of employees (can be filed with orders);
• inner order rules;
• provisions: on payment, on trade secrets, on the protection of personal data;
• labor protection instructions;
• journals of familiarization with the LNA;
• collective agreement (if any);
• job descriptions (if duties are not directly specified in the contracts);
• list of positions of employees with part-time work;
• shift schedules;
• liability agreements (team, individual).

In addition to documents, OK files must contain registration logs:

• forms of work books and inserts;
• accounting checks;
• employment contracts;
• orders for personnel and for core activities;
• statements.

Each document must be checked for compliance with the law, for example:

• whether mandatory conditions are included in the contracts, the amount of salary is not lower than the minimum wage, whether a copy has been received;
• whether all personal documents and orders are signed;
• whether work books are filled out correctly;
• whether the registration logs are stitched and sealed;
• whether the deadlines for storing documents, etc. are observed.

The completed statement must be signed by all members of the commission., and a report is compiled based on the results of its completion.

Making a report

The final stage of the personnel audit is the preparation of a report. It is compiled in free form and may contain structure elements:

• title and date of the document;
• information about the status of personnel documents (in order or there are shortcomings);
• data on detected deficiencies (briefly);
• recommendations indicating sanctions in case of failure to take action (see sample here).

A copy of the statement is attached to the report.

important

If the reason for the audit was a change in the personnel officer, the statement can be used as an annex to the act of acceptance and transfer of cases, which will greatly simplify the entry of a new employee into the position.

Finally advice : if it is decided to conduct such checks regularly, it is possible to develop and approve a regulation or instruction, in which to fix the basic rules of how to conduct a personnel audit, the regularity of the audit and the algorithm.