Audit is a process independent evaluation activities of an organization, system, process, project or product 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, however, 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 a particular situation (risks that may arise during an inspection by regulatory authorities, when considering a labor dispute in court, during trade union control, etc.);
– improving the professionalism of specialists personnel service(training on 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 leadership (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 verification services personnel office work 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, 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. Furthermore, staff members may “turn a blind eye” to some mistakes, since it is they who will have to correct them.
We believe that if the choice is nevertheless made in favor of internal audit, it is best to create a small structural unit 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, local governments and organizations, indicating the periods 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 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 reference 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.
Let's bring exemplary sample order.
Municipal budgetary educational institution
"Average comprehensive 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 about this document in Labor Code there is only a mention, but there is no indication that it is mandatory. 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 payroll fund, allowances and additional payments to employees are clear from the schedule.
2. Vacation schedule. obligatory this document not questioned, 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, employees customs authorities 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 regulations this subject. 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 budgets budget system Russia, to record working time, they used a time sheet in the form 0504421, approved by Order of the Ministry of Finance of the Russian Federation of December 30, 2008 N 148n. 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. Each 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 event that the work 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 the penalties in the book is not entered, except in cases where disciplinary action is dismissal.
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, ensure working conditions, pay wages in a timely manner and in full, and the employee undertakes to personally perform the labor function determined by this agreement, to comply with the rules of internal work schedule operating for this employer.
8. Orders for 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).
Data 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, is 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 its content is determined by federal law, Decree of the President of the Russian Federation of February 16, 2005 N 159 approved approximate form contract for the passage of the state civil service and filling positions in the 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 of verification of dismissal orders will be the indication in them of the reason 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, duties 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 intersectoral or sectoral standard instruction on labor protection, intersectoral or industry rules on labor protection, safety requirements set forth in the operational and repair documentation of organizations - manufacturers of equipment, technological documentation of the organization, taking into account specific production conditions based on 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), surcharges and allowances compensatory nature, including for work in conditions that deviate from normal, systems of additional payments and bonuses of a stimulating 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 it is taken into account in necessary cases the opinion of the representative body of employees, whether the document was approved by 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 close attention to 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 prerequisite of the employment contract is a labor function, and it is prescribed either in the employment contract, or, in order not to load it, in the 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.
| Journal name | Normative act |
| Book of accounting for the movement of work books and inserts to them | Paragraphs 40, 41 of the Rules for maintaining and storing work books, the form is established by Appendix 3 to the Instructions for filling out work books |
| Income and expense book for accounting forms of the work book and an insert in it | The same |
| Inspection log | Article 16 federal law dated December 26, 2008 N 294-FZ “On the protection of the rights legal entities and individual entrepreneurs when exercising state control (supervision) and municipal control". The form of the journal is approved by the Order of the Ministry of Economic Development of the Russian Federation dated April 30, 2009 N 141 |
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 applicable law (it is possible that the developers 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 are up-to-date.
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 documents of those employees in whose job responsibilities work with such data is not included.
Audit software work of the personnel department will allow to determine possible channels unauthorized access or loss personnel information, as well as evaluate 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 stage of document verification 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 the identified violations. labor law and shortcomings, as well as possible punishment if violations are not corrected (see on page 45).
In the case of an audit of personnel documentation when changing the leadership of the personnel department 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 there is an opportunity to improve your professional level by discovering and correcting your own mistakes.
And remember, the correct maintenance of personnel records is the key to successful resolution of conflicts with employees and regulatory authorities.
| Identified violations | Violated regulation | Possible punishment | Correction Recommendations |
| 1. Staffing and payroll documents | |||
| Salary fork set in the staffing table | Articles 3, 20, 22, 132 of the Labor Code of the Russian Federation. Violated the principle of equal pay for equal work | Develop a differentiated remuneration system, for example, introduce additional payments to employees with additional qualities | |
| 2. Employment books | |||
| A job entry has been added to the "Incentive Details" section | Clause 3.1 Instructions for filling out work books | Administrative fine from 1,000 to 50,000 rubles. or administrative suspension of the organization's activities for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation) | Draw up an insert in the work book and transfer to it the entries erroneously entered in the section "Information about the promotion" |
| 3. Orders for the dismissal of an employee | |||
| The basis for termination does not indicate part of the article of the Labor Code | Forms T-8, T-8a, Art. 84.1 of the Labor Code of the Russian Federation | Administrative fine from 1,000 to 50,000 rubles. or administrative suspension of the organization's activities for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation) | Specify later |
| 4. Journals of registration and accounting of personnel documents | |||
| There is no register of control measures | Article 16 of Federal Law N 294-FZ | — | Design |
| 5. Other violations | |||
| There is no check for disqualification when hiring employees for management positions | Article 32.11 of the Code of Administrative Offenses of the Russian Federation | Administrative fine up to 100,000 rubles. (Article 14.23 of the Code of Administrative Offenses of the Russian Federation) | Before concluding an employment contract with employees applying for a managerial position, send a request for possible disqualification individual in the Federal Tax Service, which maintains a register of disqualified persons |
It is desirable to conduct an internal personnel audit for the last three years, since, as practice shows, tax office, FSS of Russia, PFR check the employer for the last three years of their activities. The optimal period for conducting a full internal HR audit is from 7 to 14 business days; selective - from 5 to 7 working days. This includes the time at which the inspection report was compiled and submitted to the employer. PAY ATTENTION Incorrectly executed documents on personnel can subsequently cause the employer to be subject to an administrative fine. What should be the actions of the employer after receiving the inspection report? If numerous errors are found in the employee responsible for the KDP, it is necessary to find out why they were made and whether the employee understands what consequences this may lead to.
Order on conducting an audit of personnel documentation (sample filling)
Responsibility for non-submission of documents labor inspectorate is a violation for which administrative liability is provided. If there is such a violation, at the request of the labor inspectorate, the court may issue a warning or impose a fine: - on citizens - in the amount of 500 to 1000 rubles; - on officials of the organization (for example, its head) - in in the amount from 2000 to 4000 rubles. This follows from the totality of the provisions of part 1 of article 19.4, part 1 of article 23.1 of the Code of Administrative Offenses of the Russian Federation.
Order on conducting a personnel audit (sample filling)
Important
Certification of copies of documents by a notary is not required, unless otherwise provided by law (part 7 of article 11 of the Law of December 26, 2008 No. 294-FZ). In addition, the employer has the right to submit the documents specified in the request to the labor inspectorate in the form electronic documents, the procedure for the transfer of which is determined by the Government of the Russian Federation (part 6 of article 11 of the Law of December 26, 2008 No. 294-FZ). Based on the results of the analysis of the documents received from the organization, the inspection staff may identify errors or inconsistencies with the information they already have.
In this case, the inspectors will notify the employer of the presence of errors and (or) discrepancies found and will require appropriate explanations. The organization has 10 working days to provide clarifications. They must be submitted in writing at the location of the inspection.
The list of all documents that belong to this group is given in table 1. Table 1 Personnel documents that are mandatory for all employers Document Reference to the normative act Internal labor regulations art. 189, 190 of the Labor Code of the Russian Federation Regulation on the protection of personal data, clause 8 of Art. 86 of the Labor Code of the Russian Federation Instruction on labor protection art. 212 of the Labor Code of the Russian Federation Regulation on wages Art. 135 of the Labor Code of the Russian Federation Vacation schedule Art. 123 of the Labor Code of the Russian Federation Staffing table Art. 57 Labor Code of the Russian Federation Timesheet Art. 91, 99 of the Labor Code of the Russian Federation Orders for core activities Instructions for filling out the T-3 form of the Decree of the State Statistics Committee of December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for accounting for trade operations”, clause 45 of the Decree of the Government of the Russian Federation of April 16, 2003 No. 225 "On work books", etc. The book of accounting for the movement of work books and inserts in them p.
40, 41 Decrees of the Government of the Russian Federation of April 16, 2003
The procedure for conducting an internal personnel audit
Build work with organizational and administrative documents according to the scheme: project preparation, coordination, revision, endorsement, signing (approval) by the head, transfer for execution to responsible employees. This is stated in paragraph 3.1.1 of the GSDOU, approved by order of the Main Archive of the USSR dated May 25, 1988 No. 33. Information and reference documents All information and reference documents can be divided into three large blocks.
The first block is the incoming information and reference documentation:
- instructions from higher organizations;
- reports on the execution of tasks, acts, letters, memos from subordinate organizations;
- letters, contracts, acts and other documents from other organizations;
- applications, complaints, proposals of citizens.
Checking HR documentation
The organization may attach additional documents to the explanations, which will confirm the accuracy of the documents and information previously submitted to the inspection. This is stated in parts 8, 9 of Article 11 of the Law of December 26, 2008 No. 294-FZ. Presentation of documents at field check During the on-site inspection, inspectors become familiar with necessary documents(originals and their copies) at the location of the organization or at the place of actual implementation of its activities.
At the same time, inspectors have the right to request documents, and organizations are required to submit them only if the on-site inspection was not preceded by a documentary one. This procedure is provided for in Part 5 of Article 12 of the Law of December 26, 2008 No. 294-FZ.
We conduct an internal HR audit
In the vacation schedule, not only planned vacations should be indicated, but notes should also be made on actual vacations, on transfers of vacations. Employees must be given two weeks' written notice of the commencement date of leave. The organization must have up-to-date staffing, which is approved by order, if changes are made to the staffing table, then orders must be issued to amend the staffing table.
Timesheets should be for each month, the timesheets should display information about all employees (holidays, sick days, absenteeism, etc.). Looking through administrative documents, it is necessary to check that orders for personnel are stored separately from orders for core activities.
Info
The Labor Code does not contain any mention of the job description, although it is an integral tool for regulating labor relations. Rostrud in Letter No. 3042-6-0 dated August 9, 2007 noted that this is not just a formal document, but a document that defines tasks, qualification requirements, functions, rights, obligations, responsibility of the employee. Moreover, this department recommended that they be developed for each position (including a vacant one) available in the staff list, noting that the job description can be both an annex to the employment contract and a separate document.
9. Journal of audits. The obligation to keep 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 Implementation of State Control (Supervision) and Municipal Control”.
Order on conducting a personnel audit sample
About work books "Income and expense book for accounting for forms of work books and inserts in them, paragraphs 40, 41 of the Decree of the Government of the Russian Federation dated April 16, 2003 No. 225 "On work books" Journal of accounting for the passage of instructions on labor protection, paragraph 2.1.3 Decrees of the Ministry of Labor of the Russian Federation and the Ministry of Education of the Russian Federation dated February 12, 2003 No. 1 “On approval of the Procedure for training labor protection and testing knowledge of labor protection requirements for employees of organizations” Journal of accounting for control measures, part 8, 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” Employment contract art. 56, 57, 67 of the Labor Code of the Russian Federation Labor book art. 65, 66 of the Labor Code of the Russian Federation Personal card, clause 12 of the Decree of the Government of the Russian Federation of April 16, 2003 No. 225 “On work books” Orders on personnel, art. 62, 68, 84.1, etc.
Samples
Maintaining personnel records is mandatory for any company and involves the development of many documents. All personnel documents must be in perfect order, in this case, the company is not afraid of the risks associated with violation of labor laws, such as government audits, fines, suspension of activities, disqualification, labor disputes with employees. But not all employers pay due attention to the correctness of personnel records management and the quality of personnel documents, as a result of which there is a mess in the documents. Conducting a personnel audit will help to identify errors in the conduct of personnel records and put documents in order.
Personnel audit is a procedure for evaluating the system personnel document flow established in the conduct of personnel records, which includes checking the availability of all mandatory personnel documents and examination of personnel documentation for compliance with the current legislation of the Russian Federation, in order to minimize the risks of penalties associated with conducting audits of compliance with labor laws, as well as risks labor disputes and employee complaints.
HR audit should be carried out in the following cases:
- during the forthcoming state inspection;
- when changing the HR specialist;
- with the threat of verification after the dismissal of the offended employee (non-payment of wages, bonuses, dismissal at the initiative of the employer);
- when changing the management of the company;
- when legislation changes.
You can conduct a personnel audit on your own or entrust it to a third-party organization. Exist specialized companies who conduct a personnel audit, they will check and write a detailed report that will indicate errors and violations, as well as recommendations for their elimination. But their services are expensive, so not all managers agree to turn to such companies.
In this case, conducting an audit of personnel documentation on your own will help. To do this, you need to issue an order to conduct an audit, determine its goals and timing, and also register the persons who will conduct the personnel audit.
After the issuance of the order, it is necessary to determine the stages of the personnel audit. From the definition of a personnel audit, it follows that the first stage is to check the availability of all mandatory personnel documents, and the second is an examination for compliance of personnel documentation with current legislation. Let us consider in more detail each stage of the personnel audit.
Checking the availability of mandatory personnel documents
The employer is responsible for the absence of mandatory personnel documents determined by the labor legislation of the Russian Federation, therefore, when conducting a personnel audit, the first step is to determine the list of such documents and check their availability in the company.
Mandatory personnel documents can be divided into two groups:
- documents that are mandatory for all companies, regardless of the legal form and field of activity;
- documents that become mandatory under certain conditions.
The first group includes documents, the obligation of which is prescribed in labor legislation, for example, local regulations that are developed by each employer independently and which reflect the working conditions in this particular organization. The list of all documents that belong to this group is given in Table 1.
Table 1 HR Documents Mandatory for All Employers
|
Internal labor regulations |
Art. 189, 190 of the Labor Code of the Russian Federation |
|
Regulation on the protection of personal data |
paragraph 8 of Art. 86 of the Labor Code of the Russian Federation |
|
Labor protection instruction |
Art. 212 of the Labor Code of the Russian Federation |
|
Regulations on wages |
Art. 135 of the Labor Code of the Russian Federation |
|
Vacation schedule |
Art. 123 Labor Code of the Russian Federation |
|
staffing |
Art. 57 of the Labor Code of the Russian Federation |
|
Time sheet |
Art. 91, 99 of the Labor Code of the Russian Federation |
|
Orders for core business |
Instructions for filling out the T-3 form of the Decree of the State Statistics Committee of December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for accounting for trade operations”, clause 45 of the Decree of the Government of the Russian Federation of April 16, 2003 No. 225 “On work books”, etc. . |
|
Book of accounting for the movement of work books and inserts in them |
|
|
Income and expense book for accounting for forms of work books and inserts in them |
paragraphs 40, 41 of the Decree of the Government of the Russian Federation of April 16, 2003 No. 225 “On work books” |
|
Journal of accounting for the passage of instructions on labor protection |
clause 2.1.3 of the Decree of the Ministry of Labor of the Russian Federation and the Ministry of Education of the Russian Federation of February 12, 2003 No. 1 “On approval of the Procedure for training labor protection and testing knowledge of labor protection requirements for employees of organizations” |
|
Logbook of control measures |
Part 8 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" |
|
Labor contract |
Art. 56, 57, 67 of the Labor Code of the Russian Federation |
|
Employment history |
Art. 65, 66 of the Labor Code of the Russian Federation |
|
Personal card |
clause 12 of the Decree of the Government of the Russian Federation of April 16, 2003 No. 225 “On work books” |
|
Orders for personnel |
Art. 62, 68, 84.1, etc. |
|
Employee statements |
Art. 80, 127, 128, 255 of the Labor Code of the Russian Federation, etc. |
The second group includes documents that become mandatory in the presence of certain conditions, which may be due to the specifics of the organization or if reference is made to these documents in an employment contract, local regulation or other documents. The list of such documents is given in Table 2.
Table 2 Documents that may become mandatory under certain conditions
|
Document |
Conditions under which a document becomes mandatory |
|
Job Descriptions |
|
|
Regulations on bonuses |
If the system is not scheduled financial incentives in an employment contract collective agreement, regulation on remuneration or internal labor regulations |
|
The list of positions of employees with irregular working hours |
If the organization has such a mode of operation |
|
shift schedule |
If shift work is introduced in the organization |
|
Non-Disclosure of Trade Secrets |
If the employment contract stipulates the observance of trade secrets by the employee |
|
Collective agreement |
If an agreement has been reached on this between 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) liability may be introduced |
|
Agreement on full individual liability |
If the organization employs employees - financially responsible persons |
Employers can also approve other local regulations, the mandatory presence of which is not enshrined in labor legislation, but they can significantly help in work, for example, regulations on departments, personnel, certification, etc.
The final step of the first stage of the personnel audit is the verification of documents - which documents are available and which need to be developed. For convenience, the reconciliation results can be summarized in a table (Table 3)
Table 3 Reconciliation of documents
Examination of documents
After we have determined the list of mandatory documents, checked their availability, it is necessary to check the correctness of their execution, as well as compliance with the requirements of the law.
Thus, at this stage, the content of personnel documents is checked. Check all the documents that the company has.
When reviewing local regulations, it is necessary to check that they do not worsen the position of employees in comparison with labor legislation and disclose the working conditions of the company. All employees must be familiar with local regulations against signature. When checking local regulations, it is necessary to use the relevant articles of the Labor Code of the Russian Federation.
A consent must be signed with each employee for the processing and transfer of his personal data, if certificates are issued to the employee, at his request, then for each certificate the employee must write a written consent to the transfer of his personal data to a third party.
In the vacation schedule, not only planned vacations should be indicated, but notes should also be made on actual vacations, on transfers of vacations. Employees must be given two weeks' written notice of the commencement date of leave.
The organization must have an up-to-date staffing table, which is approved by order, if changes are made to the staffing table, then orders must be issued to amend the staffing table.
Timesheets should be for each month, the timesheets should display information about all employees (holidays, sick days, absenteeism, etc.).
Looking through administrative documents, it is necessary to check that orders for personnel are stored separately from orders for core activities. If the company does not use unified forms of documents, but has developed and uses its own forms, then these forms of documents must be approved by order of the head of the company.
When auditing work books, it is necessary to check the presence of an order for the main activity on the appointment of a person responsible for maintaining work books. All work books must be registered in the book of accounting for the movement of work books and inserts in them, all books must be available and all entries (receptions, transfers, awards) must be made in them, inserts must be sewn into work books. The employer must himself purchase forms of work books and inserts and fix them in the income and expenditure book for accounting for forms of work books and inserts in them. Forms of work books and inserts should be stored in the accounting department that maintains the income and expense book, the transfer of forms to the personnel department is carried out on the basis of service notes or applications from the person responsible for maintaining work books. New work books and inserts are issued to employees on the basis of their applications.
Employment contracts must be concluded with each employee, the content of the employment contract must comply with Article 57 of the Labor Code of the Russian Federation, that is, the employment contract must at least contain the information and conditions provided for in this article.
Pay attention to the correctness of filling in the personal cards of employees, they must contain up-to-date data, cards must be for each employee. The codes must be indicated in the personal card and the employee must be familiarized with all information about admission and transfers against signature.
All personnel journals must be numbered, stitched and sealed with the seal and signature of the head of the company, and the book of accounting for the movement of work books and inserts in them and the income and expense book for accounting for forms of work books and inserts in them are sealed or sealed with a wax seal.
Drawing up the results of a 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 personnel 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, vacation schedule, etc.).
In the second block, describe the results of checking the documents on the case of each employee (employment contract, personal card, familiarization with local regulations, work book).
Example from practice:
According to the results of the personnel audit, which we conducted at the client of our company, individual violations of personnel records and risk situations were identified:
- There are no mandatory local regulations.
- There are no staffing documents.
- There is no vacation schedule.
- There are no timesheets.
- There are no mandatory HR records.
- There are no orders for the main activities of personnel records.
- There are no personnel orders.
- There are no personal employee cards.
- There are no documents on familiarization with local regulations.
- There is no consent to the processing and transfer of personal data.
- There are no properly executed job descriptions for employees, although the employment contract makes reference to the job description.
- Responsible persons of the Company have not been checked for disqualification.
- Mistakes were made in the content of employment contracts, such as: the passport data of the employee and the TIN of the employer are missing, there is no condition on compulsory insurance of employees, the frequency and dates of payment of wages are not specified, the date of commencement of work is not indicated.
- Labor books of employees are incorrectly maintained, namely: in many work book records of admission, transfers are not made, entries are incorrectly made in the books.
To eliminate these violations, we wrote a detailed report on the results of the personnel audit and provided instructions for correcting each violation. As a result, the client quickly put the documents in order, following detailed recommendations.
There is no doubt that HR audit is the most important tool for reducing the risks associated with violations of HR records. Many managers believe that a personnel audit is an unnecessary and expensive procedure for anyone, but this is an erroneous opinion, since a personnel audit will help determine the real state of affairs, identify violations and errors. Frequent changes in labor legislation, the complexity of its correct application, more frequent inspections of employers by the labor inspectorate and other regulatory authorities, tougher liability for violations labor rights employees indicate the need for a personnel audit. A personnel audit can be carried out on your own, and this article described the procedure for conducting it.
As the practice of conducting an internal audit of personnel documents in many organizations shows, such a procedure is necessary, since the state of affairs of employers is rarely completely ideal. The article will help personnel officers and lawyers to justify the risks that may arise in case of violation of the regulations and prohibitions established by the labor legislation of the Russian Federation.
In the Russian Federation, there are no regulatory legal acts regulating the procedure for conducting an internal personnel audit (as opposed to an accounting audit). In this regard, it is necessary to deal with some questions:
What is an internal HR audit?
This is a set of measures that includes diagnosing the legal and clerical correctness of drawing up local regulations (LNA) and the employer's personnel documents, providing recommendations and, if necessary, performing work to eliminate errors in personnel documents.
What is the purpose of an internal HR audit?
The purpose of the event is to improve the activities of the personnel service and minimize the possible risks of the employer. Monitoring the risks that an employer may be exposed to in the process of passing an audit by state authorities and / or resolving arising labor disputes with employees is one of critical aspects internal personnel audit.
When is an internal HR audit carried out?
- When changing the employee responsible for maintaining personnel records management (hereinafter - KDP): dismissal, transfer to another position / to another unit.
- Upon receipt of an order from the labor inspectorate about the upcoming scheduled inspection.
- If there is a threat of verification after the dismissal of the offended employee: non-payment or late payment on time wages, bonuses, dismissal at the initiative of the employer, etc. In this case, it is recommended to conduct an unscheduled personnel audit.
NOTE
An internal personnel audit can be carried out without waiting for instructions from the supervisory authority on the upcoming scheduled audit. After the New Year holidays, a summary plan of inspections for the year is posted on the website of the Prosecutor General's Office of the Russian Federation or the prosecutor's office of the corresponding constituent entity of the Russian Federation, and a plan of inspections of subjects is posted on the website of the State Labor Inspectorate. This information will allow you to find out if the organization/individual entrepreneur falls under the test and prepare for it in advance.
What types of internal HR audit exist?
- Full (for all areas of the KDP).
- Selective.
During a selective audit, the following are checked:
- separate sections of the KDP;
- or documents on individual employees;
- or all aspects of HR with a representative sample of documents.
What is the optimal time frame for an internal HR audit?
The answer depends on what kind of audit the employer wants to conduct: full or selective.
It is desirable to conduct an internal personnel audit over the last three years, since, as practice shows, the tax inspectorate, the FSS of Russia, and the Pension Fund of the Russian Federation check the employer for the last three years of their activities.
The optimal timing complete internal personnel audit is from 7 to 14 working days; selective- 5 to 7 business days. This includes the time at which the inspection report was compiled and submitted to the employer.
NOTE
Incorrectly executed documents on personnel can subsequently cause the employer to be subject to an administrative fine.
What should be the actions of the employer after receiving the inspection report?
If numerous errors are found in the employee responsible for the KDP, it is necessary to find out why they were made and whether the employee understands what consequences this may lead to. The employer must make one of the following decisions:
- send a personnel officer to study;
- give a chance to correct mistakes and, within a certain time, control whether he does not allow new ones;
- transfer to another job;
- part with the employee.
Who should conduct an internal HR audit?
For regular a special unit can be created to conduct an internal personnel audit, or you can entrust this work to a lawyer who is on staff (only if he specializes on labor legislation, and is not primarily engaged in economic and contractual activities). If the employer decides to create an internal control service for the purpose of regular internal personnel audit, it is necessary to develop the relevant documents: regulation, order, etc.
One-time personnel audits are carried out either by a new official accepting cases, or with the involvement of external specialists.
You can conclude a contract for the provision of services with a specialist or with an organization specializing in conducting a personnel audit.
An internal HR audit should be carried out by a person with experience in the HR field and experience in passing inspections by regulatory authorities, preferably with a legal education.
How to start an internal HR audit?
It is necessary to check the presence (absence) of LNA from the employer and compliance with their regulatory requirements. Any employer, regardless of the legal form and form of ownership, must have a LNA.
RISKS ARISING IN THE ABSENCE OF ANY LNA
Regulations on wages
This document is not mandatory for the LNA of the employer. To calculate wages, it is enough to have employment contracts with employees and relevant orders (on hiring, transferring to another job, etc.).
However, Art. 135 of the Labor Code of the Russian Federation establishes a requirement according to which wage systems for a given employer are established either by collective agreements, agreements, or LNA.
Consequently, the remuneration system (even as simple as a purely salary one) should appear in the collective agreement either in the LNA: PWTR (in the section “Remuneration of employees”) or an independent Regulation (when the remuneration system is more complex).
In the presence of bonus pay system The regulation on remuneration and bonuses for employees is a document regulating:
- principles of formation of the system of remuneration;
- calculation procedure monetary reward for labor;
- criteria and procedure for assessing work.
When it comes to remuneration of employees, attention should be paid to pay slips on wages.
The form of this document must be approved by each employer in without fail.
Extract from the Labor Code of the Russian Federation
Article 136. Procedure, place and terms of payment of wages
When paying wages, the employer must notify each employee in writing of:
1) on the components of wages due to him for the relevant period;
2) on the amounts of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline, respectively, for the payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;
3) on the amount and grounds for the deductions made;
4) on the total amount of money to be paid.
The form of the payslip is approved by the employer, taking into account the opinion of the representative body of employees in the manner prescribed by Article 372 of this Code for the adoption of local regulations.
The procedure for issuing pay slips to employees is not established by law. The Labor Code of the Russian Federation does not directly say whether the employee must sign for their receipt. However, without written evidence of the issuance of pay slips to employees, it will be difficult for the employer to prove the fulfillment of the obligation.
In the absence or non-issuance of a pay slip to the employee (as well as the absence of an order approving the form of the pay slip), the employer may be held administratively liable under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.
NOTE
The task of the person responsible for maintaining personnel records management is to be able not only to correctly draw up documents on personnel, but also to develop LNA in accordance with labor legislation.
staffing
In the event of carrying out measures to reduce the number and / or staff of employees, as well as when considering individual disputes between an employee and an employer in the event of dismissal of employees under clause 2, part 1, art. 81 of the Labor Code of the Russian Federation, one of the main documents is the staffing table - the old (before events) and the new (modified).
The staffing table is used to formalize the structure, staffing and staffing of the employer, it must necessarily contain a list of positions of employees (Articles 15, 57 of the Labor Code of the Russian Federation). May contain a list structural divisions, professions of workers, information on the number of staff units and salaries, tariff rates and allowances. Changes to the staff list are made by order of the head of the organization or a person authorized by him.
Arbitrage practice
The employee filed a lawsuit against the employer to recognize the reduction procedure as illegal, to recover wages for the time of forced absenteeism and compensation for non-pecuniary damage. In support of the claim, she pointed out the imaginary reduction of staff. The court examined the employer's orders to change the staffing table and concluded that the reduction procedure and, accordingly, the order to amend the staffing table were illegal. Comparative analysis headcount and official duties employees of the abolished and created divisions showed that the functional component of the specified division has not changed, but only its name has changed. Labor functions truths remain the same. In view of the foregoing, the court agreed with the arguments of the employee that the reduction procedure was of a formal nature, and recognized the reduction procedure in terms of the plaintiff as illegal. In favor of the employee was recovered underpaid wage and compensation for non-pecuniary damage.
Decision of the Leninsky District Court of Smolensk dated May 23, 2012 in case No. 2-984/12
Regulation on the protection of personal data of employees
Every employer must have documents regulating the processing of personal data, even if his staff consists of three employees.
During 2011, Roskomnadzor conducted 1,743 inspections, of which 954 were scheduled and 789 were unscheduled. In the field of personal data, the following violations of the law were most common:
- failure by the operator to take measures to ensure the safety of personal data and exclude unauthorized access to them;
- processing of personal data in cases not provided for by law, without the consent of the subjects;
- discrepancy between the information specified in the notice on the processing of personal data and the actual activity.
Internal labor regulations
Mandatory LNA. Part 3 of Art. 189 of the Labor Code of the Russian Federation, according to which the labor schedule is determined by the internal labor regulations. Consequently, lack of PWTR will be treated as labor law violation and the employer may be held administratively liable under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.
Other documents
Vacation schedule. According to ch. 1 and 2 Art. 123 of the Labor Code of the Russian Federation, the order in which paid holidays are granted is determined annually in accordance with the vacation schedule approved by the employer; vacation schedule obligatory for both the employer and the employee.
shift schedule. If the employer has introduced a shift mode of work, then the shift schedule without fail must be available (Article 103 of the Labor Code of the Russian Federation).
Time sheet. The obligation of the employer to keep records of the time actually worked by each employee is indicated in Part 4 of Art. 91 of the Labor Code of the Russian Federation. The actual time worked by employees is recorded in the time sheet.
Regulations on sending employees on a business trip (or the relevant section in the PVTR). It would seem that all issues are regulated by the Regulations on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749 (as amended on July 29, 2015) and a number of other by-laws regulating business trips.
However, according to Part 4 of Art. 168 of the Labor Code of the Russian Federation, have a collective agreement or LNA regulating the procedure and amount of reimbursement of expenses associated with business trips, are required by all non-state employers.
Compensation for expenses that employees incur during a business trip can be accepted as expenses of the organization, according to tax code RF, only if it is specified in the collective agreement or LNA. If information about what relates to the expenses of the organization (for example, taxi fare from home to the airport, from the airport to the destination) is not reflected in the LNA governing travel matters or in the collective agreement, these amounts are reimbursed from net income organizations .
The employer must have the appropriate LNA approved if the work is of a traveling nature or is performed on a rotational basis. For example: Regulations on traveling nature of work and Regulations on the rotational method. In the employment contract with the employee, information about the nature of the work is also reflected.
NOTE
If the employer uses local forms of primary accounting documentation, the developed forms of documents must be approved by the order of the employer and contain the details reflected in Art. 9 of the Federal Law of 06.12.2011 No. 402-FZ "On Accounting" (as amended on 04.11.2014).