Modern realities require continuous improvement of employees in professionally Therefore, it is not surprising that referral to seminars and various kinds of conferences has become commonplace for almost every organization. At the same time, many questions arise, how to properly draw up documents confirming the stay of an employee in working time on training.
In this article, we will look at:
- how and why to prepare documents for staff training;
- referral to a seminar;
- order to attend the seminar.
Highly qualified personnel are the basis for the successful operation of any enterprise. Therefore, it is not surprising that the management of companies in recent years has become more and more interested in additional education their specialists.
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Encyclopedia of personnel orders from the Kadra System.
Staff training: how and why to prepare documents
Today, one of the most productive ways to improve the skills of employees is to send them to trainings or seminars. This allows not only to significantly expand the circle of knowledge, but also to do it in the shortest possible time.
At the same time, the training methodology may include both inviting a specialist to conduct a seminar at the enterprise itself, and improving the skills of employees off-duty in special training companies.
The main thing is the correct preparation of documents. After all, training employees, regardless of the methodology used by the enterprise, requires financial investments.
As evidence of expenses incurred for training of personnel, the following can be used:
- agreement with an educational institution;
- order or order to send to study;
- an act on the provision of services, drawn up in accordance with the norms of the law;
- certificates, diplomas and other documents confirming the fact of training.
At the same time, it must be remembered that advanced training at seminars is a separate category of training, which in no way correlates with training in higher educational institutions or obtaining secondary specialized or higher education.
Unlike expenses for seminars, the Tax Code of the Russian Federation prohibits the accounting of this type of expenses during taxation.
Direction to the seminar
The type of seminar to which the employee will be sent will also depend on its documentation, as well as the subsequent procedure for accounting for expenses. Therefore, the type of seminar must be indicated in the contract concluded by the employer with the company organizing the seminar.
When an employee is sent to a seminar with a break from work in the same area, he retains his place of work and the average salary. The very same direction to the seminar is issued by order employer.
If the organization uses unified forms, then the period when the employee was at the seminar is marked in the time sheet with the letter code "PC" or they use the digital code - "07", the letter code K or digital 06 - if the direction to the field seminar is issued by a business trip , letter code PM or digital 08 - if the employee is sent for advanced training with a break from work in another area.
At the same time, in without fail full name is indicated. "seconded" employee, topics, as well as the terms of training. The document must be certified by the seal of the enterprise.
As mentioned earlier, drawing up an order to send to the seminar is mandatory, since it is the order that will serve as the basis for the subsequent reporting of the absentee good reason employee, pay his wages. As well as accounting for the costs of the enterprise for training.
Although the order to send to the seminar can be drawn up in any form, there is no clear form approved by law, it must necessarily reflect the following information:
- full name and details of the enterprise;
- date and order number;
- FULL NAME. an employee of the company sent to the seminar;
- the timing of the seminar;
- seal and signature of the head;
- signature on familiarization with the order of the employee sent to the seminar.
An order to hold an event is an official order of the head of the organization addressed to subordinates and requiring the performance of certain actions. The document is drawn up in writing in compliance with basic regulations.
FILES
The document consists of two blocks: informational and administrative.
Document information block
The information block of the document should contain:
- purpose of the event;
- the date of the event;
- the location where the event will take place.
Document command block
The control block must contain:
- actions that will be taken to create an event;
- Name of persons responsible for the development, organization of the event, as well as reporting after it has ended.
Information that must be included in the document
The order must contain the following information:
- document header;
- what is the name of the organization;
- registration number;
- place of publication;
- date of compilation;
- the name of the event itself;
- why it was decided to hold the event;
- period of the event;
- approved action plan;
- the amount of money that the organization must provide;
- the date on which the post-event hospitality report will be submitted;
- Name of employees who will participate in the event;
- Full name of the head of the transport department, which will provide transport services;
- Full name and official position of the person who will control the execution of the order;
- applications that are attached to the order (name of the program, cost estimates, etc.);
- manager's signature;
- the date of familiarization with the document and the signatures of the participants.
Who signs
The order to hold the event is signed by the head of the organization or the person who temporarily acts as the head on the basis of a power of attorney.
Why do you need an event order?
An order to hold an event is necessary for the head of the organization in order to:
- rally and motivate employees;
- promote corporate values: follow the example of leaders, strive for growth, do more with less, etc.;
- submit new guidance;
- attract the attention of the media;
- strengthen the image of the organization;
- create a set of norms and rules that describe the rules of conduct, uniform standards of relations and joint activities existing in the organization;
- mobilize the labor potential of employees for a new project;
- create a unified team.
Filling Requirements
According to GOST R 6.30-2003, the following requirements must be met when an order is drawn up:
- Observe the distance between the edges of the page and the text.
- The document must be on a white and high quality sheet of paper 210×297.
- The date of the document is written in Arabic numerals in the order, for example: 10/16/2010. or 2010.10.16. The state standard allows a verbal-numeric way of registering the date - October 16, 2010.
- All details must be filled in.
- Write all amounts in words and figures.
- All signatures.
- All signatures must be decrypted.
- Seal.
If the order is issued on two or more pages, then such documents are subject to numbering.
Typical mistakes when filling out a document
Most often, the following errors are made in the order for holding events:
- the date of preparation of the document is not specified;
- there is no approval stamp;
- details are not filled;
- there is no list of persons responsible for the execution of the document;
- the notes are made with a simple pencil;
- adding text;
- an illegible entry was made;
- there are fixes;
- spelling/arithmetic errors;
- different colors of ink;
- the name of the organization is incorrectly indicated;
- conspicuous mechanical impact on the document (artificial aging, erasure of part of the text);
- amended;
- the notes are erased.
Important! If the act is signed by a person not related to the verification, then such a document has no legal force.
Error correction
If an error was noticed in the order, then the following must be done:
- Rewrite/reprint the document. You can use this method if:
- the mistake was noticed even before the signing by the manager;
- the error was detected at the time of signing.
- Cancel the document if it contains typos, blots, words that misrepresent the meaning of the order. To do this, it is enough to publish new order. But before that, it is necessary to issue a document annulling the order to hold events, in which there are errors. It must state the following:
- registration number;
- the date;
- title;
- the text should begin with the words: “Declare invalid” / “Consider invalid”;
- reason for cancellation;
- who is responsible for corrections;
- deadlines for the execution of the replacement order.
After the document (cancelling the order) has been drawn up, the next step is to prepare a new one, which is assigned new number and where there are no typos, blots, typos. After that, the order is signed by the head.
We are going to send one of our workers for a one-day scientific conference, which will be held in the same area where our organization is located. Please tell me how to do it right? I know that some consider this a business trip, but the employee does not leave anywhere and, as they say, spends the night at home. Rather, it is, albeit short-term, but a direction for training. Is not it so?
The situation described in the letter is quite common. Indeed, many employers consider sending an employee to a conference as an advanced training and do not consider it necessary to arrange a business trip. Of course, any conference held is not only summing up, summarizing experience, determining further development prospects, but also mastering a new level of knowledge, which in general increases qualification level employee involved in her work. Nonetheless the referral to the conference is precisely a business trip, which means that it requires appropriate registration. This is confirmed by the current judicial practice, which recognizes as a business trip:
- sending young specialists to a scientific and technical conference of youth, which is of an industrial nature and is official, since it is held to carry out the main type of activity of the employer ( Decree of the Federal Antimonopoly Service of the Moscow District No. КА-А40/9456-07);
- sending workers to corporate events organized in order to improve the image component of the organization's activities as a socially oriented company that is attractive for the employment of new employees, as well as to create a positive microclimate ( Decree of the Federal Antimonopoly Service of the Moscow District dated November 18, 2010 No. КА-А40/14213-10 in case No. А40-169073/09-115-1272);
- participation of employees in an international construction and interior exhibition by decision of the authorized bodies of the employer on the basis of relevant administrative documents ( decision of the Federal Antimonopoly Service of the North Caucasus District dated April 22, 2010 in case No. A32-21536 / 2009-3 / 321).
IMPORTANT!
Sending an employee to a conference is a business trip
From the definition of a business trip given in Art. 166 of the Labor Code of the Russian Federation, it is clear that it is based on the performance by the employee of an official assignment related to his labor duties, determined by the concluded employment contract. That's why refuse to be sent to the conference in the event that it is an official assignment and is due to the labor function the employee is not entitled. The exception is employees who cannot be sent on a business trip, as well as employees who may refuse to be sent to business trip by virtue of the law.
Our reference
Business trip- an employee's trip by order of the employer for a certain period of time to perform an official assignment outside the place permanent job (Part 1 Art. 166 Labor Code; hereinafter - the Labor Code of the Russian Federation).
The specifics of sending employees on business trips are established by Decree of the Government of the Russian Federation No. 749 of October 13, 2008, and unified forms of an order to send an employee on a business trip, a travel certificate and a job assignment for sending an employee on a business trip were approved by Decree of the State Statistics Committee of Russia of January 5, 2004 No. 1 “On Approval unified forms of primary accounting documentation on the accounting of labor and its payment "( hereinafter referred to as the Decree). There are no significant features in the execution of these documents when sending an employee on such a short-term business trip. The only thing to remember is that if the employee must return from a business trip to the place of permanent work on the same day on which he was sent on a business trip, then a business trip certificate can not be issued (Clause 2 of the Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions of 07.04.1988 No. 62 “On business trips within the USSR”). In this case, the order to send the employee on a business trip will serve as a supporting document ( example).
YOU SHOULD KNOW THIS
YOU SHOULD KNOW THIS
Order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n approved the procedure and forms for recording employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded
Since, as we found out, participation in a scientific conference is a business trip, then, therefore, the employee must be provided with all statutory guarantees.
Warranty 1. Preservation for the employee of the place of work (position) and average earnings for the days of stay on a business trip.
Warranty 2. Reimbursement of expenses related to a business trip.
IMPORTANT!
An employee sent on a business trip in the same area where the employer is located is not paid daily allowances and expenses for renting a dwelling.
By general rule provided for in Art. 168 of the Labor Code of the Russian Federation, travel expenses, rent of housing, additional expenses associated with living outside the place of permanent residence (daily allowance), other expenses incurred by the employee with the permission or knowledge of the employer are reimbursed to the seconded worker.
However, if an employee participates in a conference in the area where he permanently resides and, based on the conditions of transport communication and the nature of the work performed on a business trip, has the opportunity to return daily to his place of permanent residence, he is not paid daily allowance ( p. 11 of the Regulations on the peculiarities of sending employees on business trips, approved. Decree of the Government of the Russian Federation of October 13, 2008 No. 749).
THIS IS USEFUL TO KNOW
In our country, as you know, New Year according to tradition, it is celebrated twice: according to the old and new style! The origin of the Old New Year is explained simply. So, until 1918, the Julian calendar was used in Russia, which was replaced by a more modern and, from the point of view of astronomers, more correct Gregorian calendar. At the same time, the difference between the old and the new style by that time was no more, no less - 13 days. Thus, the day, which was January 1 according to the old style, became January 14 in the new calendar. In memory of the fact that once in pre-revolutionary times, the night of January 13-14 was New Year's Eve, and the Old New Year is celebrated to this day!
KEEP IN MIND
The procedure and amount of reimbursement of expenses related to business trips are determined by a collective agreement or local normative act
In addition, if an employee participates in a conference held in the same city, area where the employer is located, he will also not have the cost of renting a dwelling, which means that the employer is not obliged to reimburse them.
Summary
An employee's trip to a one-day scientific conference held in the same area where the employer is located is recognized as a business trip with the provision of appropriate guarantees.
As for the costs of travel to the conference, as a rule, the employee bears them. This can be confirmed by travel documents submitted by the employee (tickets for public transport). They will be the basis for reimbursement to the employee of travel expenses to the place of the business trip, i.e. the conference, and back.
EXAMPLE
Order to send an employee on a business trip
The employee is sent to a seminar of a consultative and explanatory nature on the application of new legislative requirements in the field of environmental protection (the profile of our organization), with a break from work. The seminar takes place over one day from 10 am to 4 pm.
The working day in the organization ends at 18.00. Should the employee return to work? What to put in the time sheet? How to pay this day: on average or based on salary? Is it necessary to issue an order for the organization to send an employee to a seminar? How to take into account the costs of paying for the seminar (organization on the simplified tax system)?
Answer
The question of the need to return the employee to work on the day of the training at the seminar, decide in agreement with the head of the organization.
When sending an employee to a seminar, issue an order from the manager to send the employee to the seminar in connection with the production need. In the timesheet (unified forms No. T-12 and No. T-13), the day the employee is absent from the workplace due to being sent to a training or consulting seminar is indicated by the letter code PC or digital 07 (advanced training with a break from work).
For the period of release from work in connection with training, the employee retains average earnings.
Organizations that pay a single tax on the difference between income and expenses can include in the expenses that reduce the tax base, cost and employees.
In this case, the following conditions must be met:
The rationale for this position is given below in the materials of the Glavbukh System
The organization itself determines whether it needs to train an employee at its own expense. The conditions and procedure for training must be prescribed in the labor (collective) agreement, an additional agreement to it or in the student agreement. Such rules are established by articles and the Labor Code of the Russian Federation.
In some cases, organizations are required to train employees. For example, the employer is obliged to pay for advanced training of employees working in railway transport, production activity which is directly related to the movement of trains ().
Types of training
Training of employees in the interests of the organization can be divided into three groups:*
- main ;
The list of guarantees and compensations to employees is given in the articles of the Labor Code of the Russian Federation. Among them:
- additional payment;
- payment of expenses to and from;
- saving for the period of release from work in connection with training.
Documenting
By sending an employee to training, the employer enters into an agreement with an educational institution (). Sample Forms contracts for the provision educational services given in the orders of the Ministry of Education of Russia and.
BASIC: income tax
When calculating income tax, other expenses related to production and sales can include the cost of training an employee for any (for example, expenses for training at a university, advanced training courses, college, etc.) ().
In order to take into account expenses when calculating income tax, the following conditions must be met: *
- employee training is carried out in the interests of the organization;
- a contract for training has been concluded between the organization (employee) and the educational institution;
- the educational institution has a valid license or an appropriate status if it is a foreign organization;
- the employee whose training was paid works in the organization on the basis of an employment contract.
The same procedure also applies if the expenses were compensated to the person not from the beginning of training (for example, the employee began training in 2010, and the organization reimburses him for expenses from 2012) ().
Additional documents may be required to justify the cost of training in the interests of the organization. In particular:
- documents confirming expenses (for example, an order to send to study);
- documents confirming that they are educational (for example, an act of work performed);
- documents confirming that the employee has completed training (for example, a diploma, certificate, certificate, etc.).
Such a conclusion can be drawn from Article 252 and Article 264 tax code RF. This is also confirmed.
For the mandatory execution of an act on educational services, see.
USN
The tax base of simplified organizations that pay a single income tax does not reduce the cost of training employees. With such an object of taxation, no expenses are taken into account ().
Organizations that pay a single tax on the difference between income and expenses can include expenses that reduce the tax base, cost and employees (). In this case, it is necessary to take into account the same ones that are established for payers of income tax (). *
You can justify the cost of training in the interests of the organization with the same ones that are used for this by organizations that calculate income tax. This follows from Article 346.16 of the Tax Code of the Russian Federation.
When calculating the single tax, the costs of vocational training(retraining) personnel can be taken into account only after payment. Therefore, organizations also need documents confirming the payment for educational services. For example, payment orders, receipts for cash receipts, etc. This follows from Article 346.17 of the Tax Code of the Russian Federation.
Expenses for receiving employees, as well as such a type as advanced training, do not reduce the tax base for single tax ().
If the costs of paying for the services of commercial educational institutions are taken into account when calculating the single tax, the VAT paid by them will also reduce the tax base ().
Sergei Razgulin,
2. Situation: what documents can confirm the fact of providing educational services to an employee of an organization for accounting purposes
The legislation does not contain a list of documents that can confirm that the educational service has been provided. In accounting, there is only a requirement that everyone must be issued with a primary accounting document ().
You can confirm the fact of the provision of educational services, for example, bilateral. This document must be signed by the employer and the educational institution ().*
The main thing is that the supporting document contains all required details, named in Article 9 of the Law of December 6, 2011 No. 402-FZ.
In addition to these documents, you can attach a copy of the document of education (for example, a copy of a diploma, certificate or academic certificate). Them educational establishments issue in most cases ().
Sergei Razgulin,
Acting State Councilor of the Russian Federation, 3rd class
3. Article: Worker at the seminar
ON THE. Yamanova, scientific editor of the journal "Salary
Part 1 of Article 196 of the Labor Code of the Russian Federation allows the employer to independently determine the need for professional training and retraining of personnel for their own needs, as well as the forms of such training. In particular, training may take the form of one-off lectures, seminars and other types of training lasting less than 72 hours ( letter of Rostrud dated 12.05.2011 No. 1277-6-1).
Guarantees and compensations for employees studying at lectures and seminars
According to Rostrud, set out in letter dated 12.05.2011 No. 1277-6-1, forms of training determined by the employer, the duration of which is less than 72 hours, can be considered advanced training. The guarantees and compensations provided for in Article 187 of the Labor Code of the Russian Federation should apply to these forms of training. Rostrud specialists make such a conclusion on the basis of part 5 of article 196 of the Labor Code of the Russian Federation. It provides for the obligation of the employer to provide employees undergoing vocational training:
Necessary conditions for combining work with education;
- guarantees established labor law, collective agreement, agreements, local regulations, labor contract.
Training
Advanced training - updating the theoretical and practical knowledge of specialists in connection with the increase in requirements for the level of qualifications and the need to master modern methods solving professional problems. Conducted on the basis of agreements concluded with educational institutions (clause 7 model provision approved Decree of the Government of the Russian Federation of 26.06.95 No. 610).
Therefore, employees sent by the employer to improve their qualifications with a break from work, including a seminar, are guaranteed the preservation of:
Places of work (positions);
- average salary at the main place of work.
For example, in collective agreement the following may be included: “For the duration of participation in meetings, meetings, seminars, the employee retains average earnings” .
How to register the absence of an employee in the workplace
Unified forms No. T-12 and No. T-13 approved Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1
In the timesheet (unified forms No. T-12 and No. T-13), days of absence of an employee from the workplace due to being sent to a training or consulting seminar are indicated by the letter code PC or digital 07 (advanced training with a break from work). * If the seminar is an offsite one, the employer can use the following codes:
The letter code PM or digital 08 - if the employee is sent for advanced training with a break from work in another area. The same code marks the days off on which the employee is at the seminar;
- letter code K or digital 06 - if the referral to the field seminar is issued by a business trip.
Information and consultation seminar
The consulting seminar differs from the training seminar in that the employee has the opportunity to communicate directly with the lecturer, can ask questions of interest both during the seminar and at its end.
The contract with the company - the organizer of the seminar will indicate that it is concluded for the provision of information and consulting services. In the order to send an employee to a seminar, the employer must indicate that the employee is sent, for example, to a seminar to clarify questions on the calculation of benefits in 2013.
Can an employer enter into a student agreement with an employee?
As a rule, a student agreement is concluded when an employee receives a specific profession, specialty or acquires qualifications (part 1 of article 199 of the Labor Code of the Russian Federation). According to part 1 of article 200 of the Labor Code of the Russian Federation, it is concluded for the period necessary for training in this profession, specialty, qualification.
If an employee is sent to a seminar, the conclusion of a student agreement is unjustified, since during the seminar the employee does not receive any new profession, no specialty.
Documentary evidence of expenses for participation in the seminar
Regardless of the type of seminar, in order to recognize expenses for profit tax purposes, the employer will need the following documents (letters Ministry of Finance of Russia dated February 28, 2007 No. 03-03-06 / 1/137 and Federal Tax Service of Russia for Moscow dated June 28, 2007 No. 20-12 / 060987):
Agreement with the company - the organizer of the seminar;
- the order of the head to send the employee to the seminar in connection with the production need;
- training program seminar indicating the number of hours of visits (seminar plan);
- the act of providing services;
- invoice.
If the seminar was training, a certificate or other document confirming that the employee participated in the seminar must be added to the documents.
If consulting services were provided in the form of an oral consultation, the report should specify in detail the list of issues that the consultation was devoted to.
If the seminar is an off-site seminar, documents confirming travel expenses must be attached to the general list of documents.
How to account for the cost of a seminar
The cost of an employee's participation in a seminar is taken into account as part of other expenses associated with production and sales (Article 264 of the Tax Code of the Russian Federation). On the basis of which norm of this article the employer will be able to take into account the costs, depends on the wording of the contract with the company - the organizer of the seminar and whether it has a license for educational activities.
Educational seminar. The employer can include the cost of participation in the seminar in the cost of training for basic and additional professional educational programs, vocational training and retraining of workers ( sub. 23 paragraph 1 of Art. 264 Tax Code of the Russian Federation), if the conditions listed in paragraph 3 of Article 264 of the Tax Code of the Russian Federation are met, namely:
The seminar is hosted by Russian educational institution that has received state accreditation (appropriate license), or a foreign educational institution that has the appropriate status;
- employees who are on the staff of the organization participate in the seminar;
- the program of the seminar contributes to the improvement of qualifications and more efficient use of the employee in this organization in the framework of its activities.
At the same time, the expenses for the seminar related to the organization of entertainment, recreation or treatment are not taken into account when determining the tax base for income tax (clause 43, article 270 of the Tax Code of the Russian Federation). This was pointed out by the Ministry of Finance of Russia in letter dated February 28, 2007 No. 03-03-06/1/137.
If the company - the organizer of the seminar does not have a license for educational activities, it is better to conclude an agreement for the provision of information and consulting services.
Information and consulting seminar. Expenses for the participation of employees in an information and consulting seminar reduce the taxable income tax base as expenses for consulting and other similar services on the basis of subparagraph 15 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as part of other expenses related to production and sales.
Often, when auditing, the tax authorities come to the conclusion that the organization unlawfully reduced the tax base for income tax, and also unreasonably applied the VAT deduction, since the expenses of the organization under the contract for the provision of consulting services are not properly confirmed, inappropriate and economically unjustified. For example, in primary documents there is no such requisite as the volume of services rendered in hours and hourly rate corresponding to the consultant's price list.
True, the courts take the side of the taxpayers, pointing out that the tax legislation does not use the concept of economic expediency. The taxpayer independently determines the expediency of incurring such expenses, therefore, the reasonableness of expenses cannot be assessed from the point of view of their expediency (decrees Federal Antimonopoly Service of the Moscow District dated February 22, 2013 in case No. A40-12064 / 11-107-51 and Federal Antimonopoly Service of the Central District dated February 16, 2009 in case No. А54-1345 / 2008-С8).
*So highlighted part of the material that will help you make the right decision
Order- this is a legal act that is created solely by the head of the organization (the person performing his duties), in order to resolve issues of core activity or personnel.
business trip in accordance with the current labor legislation, a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work is (Article 166 of the Labor Code of the Russian Federation).
The employee is reimbursed for expenses associated with travel, renting a dwelling, additional expenses associated with living outside the place of permanent residence (Article 168 of the Labor Code of the Russian Federation).
1. Fulfillment of the employer's order in the same locality is not a business trip, in such cases it is more appropriate to talk about the execution of an official assignment in another organization.
Sometimes in practice the term "local business trip" is used for these situations. An employee sent to another organization retains his place of work and average wages, however, no costs under Art. 168 of the Labor Code of the Russian Federation, he is not reimbursed due to the lack of such.
2. Business trips of employees whose permanent work is carried out on the road or has a traveling character are not recognized as business trips, they do not require registration of travel documents. When sending an employee on a business trip, he is guaranteed (Article 167 of the Labor Code of the Russian Federation):
Calculation of average earnings produced according to the rules established by Art. 139 of the Labor Code of the Russian Federation. For workers whose work is paid according to the time-based or time-bonus system, in practice they often use another way to save their earnings: they pay official salary (tariff rate) and a prize in general order, without calculating the average earnings.
According to clause 4 of Decree of the Government of the Russian Federation No. 749 dated October 13, 2008, the duration of a business trip is determined by the employer, taking into account the volume, complexity and other features of the assignment.
The day of departure of the employee on a business trip is the date of departure of the train, plane, bus or other vehicle from the place of permanent work of the seconded person, and not from the place of residence.
When the vehicle is dispatched before 24:00 inclusive, the day of departure of the employee on a business trip is considered the current day, and from 00:00 and later - the next day.
If the station, pier or airport is located outside the settlement, the time required for the employee to travel to the point of departure is taken into account.
Forbidden assignment on business trips:
Only allowed with their written consent and provided that this is not prohibited by their medical recommendations (Article 259 of the TKRF). The same rules apply to fathers raising children without a mother, as well as to guardians (custodians) of minors (Article 264 of the TKRF).
These categories of employees must be informed in writing of their right to refuse to be sent on a business trip. In the order to send on a business trip for these categories of workers, there must be a special line and a place for additional painting. Order retention period on sending employees on short-term domestic and foreign business trips, clause “b” of Article 19 of the List of typical managerial archival documents generated in the course of activities is established government agencies, local governments and organizations, indicating the periods of storage (approved by the Ministry of Culture Russian Federation 25.08.2010) and is 5 years; in long domestic and foreign - 75 years.
Rules for filling out orders for personnel on sending an employee on a business trip
The direction of employees on a business trip is carried out in accordance with the order (instruction) of the employer according to the unified form T-9 (one seconded person).
When sent on a business trip several employees organizations, at the same time, in order to fulfill common goals as part of a commission, a team, for collective participation in seminars, studies, and the like, an order (instruction) is issued to send employees on a business trip in a unified form T-9a. Also, a business trip order can be issued on the general letterhead of the organization.
Note that from January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of accounting documentation are not mandatory. Non-governmental organizations have the right to use the previously existing unified form or develop it on their own. At the same time, the developed form must contain all the mandatory details established by Part 2 of Art. 9 of Law No. 402-FZ of December 6, 2011 "On Accounting".
An employee prepares an order (instruction) personnel service(in the absence of a personnel service in the organization, another authorized person), and signed by the head of the organization or a person authorized by him. If necessary, the orders indicate the sources of payment of amounts travel expenses, as well as other conditions for sending employees on a business trip.
The order states:
The worker gets acquainted with the order under painting. An order (instruction) is issued on the basis of a job assignment for sending on a business trip and a report on its implementation.
service assignment for sending on a business trip and a report on its implementation are signed by the head of the structural unit in which the worker on a business trip works.
In practice, as many copies of orders (instructions) on sending on a business trip as necessary are made, according to the workflow scheme and the structural division of the organization.
A small organization can issue orders for sending on a business trip in one copy - in orders for personnel, number them in ascending order and store them in the archive, registering them in the order book.
Large organizations usually draw up one copy directly for the head of the organization (office), the second for the personnel department, the third for accounting, the fourth remains in structural unit(workshop, department, branch, representative office) where seconded persons work.
Order on holding a scientific conference of the Moscow Institute of Physics and Technology
To hold on November 25-26, 2005 the XLVIII Scientific Conference of the Moscow Institute of Physics and Technology.
1. The Conference Program Committee shall be approved as follows:
N.N. Kudryavtsev, Rector of the Institute - chairman
deputy chairman
L.V. Strygin - scientific secretary of the conference
A.F. Andreev, Academician of the Russian Academy of Sciences, Director of the IPP RAS
ON THE. Kuznetsov, Academician of the Russian Academy of Sciences, Director of the IPTP RAS
Yu.V. Gulyaev, Academician of the Russian Academy of Sciences, Director of the IRE RAS
V.E. Fortov, Academician-Secretary of the Department of EMMPU RAS
A.A. Petrov, academician of the Russian Academy of Sciences
V.G. Shinkarenko, Associate Professor - Dean of the FRTC
F.F. Kamenets, professor-dean of FPPF
B.K. Tkachenko, Associate Professor - Dean of the Faculty of Education and Science
I.N. Groznov, Associate Professor - Dean of FMBF
V.A. Skorik, Associate Professor - Dean of FFKE
G.N. Dudin, professor-dean of FALT
A.A. Shananin, professor-dean of FUPM
A.G. Leonov, professor-dean of FPFE
A.I. Kobzev, professor-dean of FGN
I.B. Prusakov, Associate Professor - Head of the FVO
Yu.M. Belousov, Professor department
A.S. Bugaev, academician of the Russian Academy of Sciences, -head. department
EM. Gabidulin, professor, -head. department
HELL. Gladun, professor, -head. department
D.S. Lukin, professor, -head. department
I.B. Petrov, professor department
A.A. Telnova, Associate Professor - Head. department
A.S. Kholodov, corresponding member RAS - head. department
E.S. Polovinkin, professor - acting head department
2. To approve the Organizing Committee of the conference in the following composition:
E.E. Son, Vice-Rector for scientific work — chairman
I.V. Kuvshinov, Vice-Rector for capital construction and ensuring
V.S. Skubak, Vice-Rector for Security
L.V. Strygin, Associate Professor — deputy chairman
V.M. Krasnoperova, engineer
E.E. Kyun, chief sector
S.D. Osetrova, head sector
G.N. Shapoval, ved. engineer
V.V. Rozhdestvensky, Assoc.; S.O. Russkin, Art. teacher
A.V. Arsenin, ass.; K.M. Krymsky, Assoc.
V.A. Kozminykh, Assoc.; BEFORE. Patrikeyev, researcher
A.S. Baturin, Assoc.; A.V. Kudryashov, ass.
I.V. Voronich, ass.; V.P. Kovalev, Assoc.
A.I. Lobanov, prof.; I.G. Protsenko, ass.
A.V. Rodin, Assoc.; N.P. Chubinsky, Assoc.
M.V. Kosteleva, head. lab.
A.A. Sokolov, teacher
3. For the timely preparation of the conference and the successful conduct of its work, I approve next chart work.
Until September 20, 2005 the Organizing Committee to prepare application forms and sample materials for publication of the Proceedings of the Conference and submit them on the institute's website www.mipt.ru in the "Science at MIPT" section and on the websites of the faculties.
Until September 30, 2005 — the program committee to develop organizational structure conferences - a list of sections and their leaders by faculties.
October 10, 2005 – the last day for submitting applications for reports in sections.
Until October 20, 2005 representatives of the faculties to submit the decisions of faculty committees, faculty parts of the conference program with the relevant registration materials. Present the conference program on the websites of the institute and faculties.
October 20, 2005 – for authors of reports recommended by faculty committees for participation in the conference, – last day of submission of texts of articles in the collection scientific papers conferences.
Until October 30, 2005 representatives of the faculties in the organizing committee to prepare in electronic format collections of scientific papers of the conference and submit them to the NICH publishing department.
Until November 10, 2005 publishing department of NCH to publish the conference program and collections of scientific papers by the beginning of the conference.
The program committee should invite prominent scientists — graduates of the Phystech to participate in the institute and faculty plenary sessions with review reports on the most outstanding scientific achievements that are of interest to a wide range of the scientific community, as well as on the prospects for the development of the Phystech system. To participate in the XLVIII scientific conference of the MIPT, involve the scientific youth of co-executing organizations participating jointly with the MIPT in the implementation of projects of scientific and technical programs of the Ministry of Education and Science of the Russian Federation and programs of international scientific cooperation.
November 2005- the organizing committee, faculties, departments of the institute to conduct an advertising campaign in preparation for the XLVIII scientific conference of the MIPT. Widely use electronic media, wall printing, publish information material on the upcoming conference in the newspaper "For Science".
December 2005– sum up the results of the last scientific conference, prepare a report.
4. Heads of sections at the conference meetings to select the best reports to encourage authors within the institute and to nominate the best scientific papers to external competitions.
5. Expenses for organizing and holding the conference, publishing the program and collections of abstracts of reports to be made according to the approved estimate at the expense of the institute and funds allocated from the federal budget under the RFBR grant.
Order on disciplinary action (sample)
Order on bringing to disciplinary responsibility (sample)
In the event of a breach by an employee labor discipline he may be subject to disciplinary action. The employer must issue a disciplinary order about this. What actions the employer should take before issuing such an order and how to draw up an order correctly, we will consider in more detail.
Why should management be punished?
Punishment may occur if an employee has committed a disciplinary offense. The legislator refers to such an offense as:
In Art. 21 of the Labor Code of the Russian Federation lists the main duties of an employee and his rights. Workers must conscientiously observe labor discipline, fulfill their labor duties and not violate the internal labor regulations.
In order for the employer and employee to clearly understand who is responsible for what, the work responsibilities of all employees must be described in detail. All hiring persons must be familiar with them. Job responsibilities fixed in the employment contract. In more detail, they can be reflected in the individual job description.
The procedure for bringing an employee to disciplinary responsibility
In order to legitimately apply a penalty to an employee, the employer must record his misconduct. As such a fixation, you can apply:
Established overlay order disciplinary action provides for the mandatory demand for explanations from the employee. The employer must require the violator to write an explanatory note. Such a request is made in free form. It may not be drawn up in writing if the employee is ready to explain himself. If the situation is conflicting, then the employer should demand explanations in writing.
If the employee refuses to explain, then after two days the management has the right to draw up an act about this. On the basis of an explanation or act of failure to provide an explanation, management must issue a disciplinary order. This order must be announced to the violator against signature within three working days. These days do not include the absence of the worker. If the employee refuses to familiarize himself with the order and put his signature on it, then the management should draw up an appropriate act.
Such an act shall indicate the data of the person who draws up the act, and the person in whose presence the employee, in respect of whom the penalty is applied, refused to sign the order.
Order to impose a disciplinary sanction
Legislation does not provide unified form such an order. Therefore, in each company, personnel department employees or other persons responsible for this develop such an order on their own. It is recommended that such an order indicate:
In the line where it is necessary to indicate the basis for issuing the order, a document is entered that fixes the committed misconduct:
Here is a sample order for disciplinary action
Download a sample order for bringing to disciplinary responsibility
Overtime Order (sample)
The issuance of an order to involve in overtime work (we give a sample below) is an integral part of attracting a worker to processing. In order to draw it up correctly, you need to know what kind of work is overtime, when you can involve them, who cannot be involved. And some other rules.
Overtime: What is it?
40 hours a week is the norm, which is established by labor legislation (part 2 of article 91 of the Labor Code of the Russian Federation). This norm is for all employees, regardless of what type of activity the company is engaged in, its organizational and legal form, type employment contracts and other conditions.
Overtime is considered work that is performed at the request of the company's management in excess of the established norm. That is, more hours than in a working day or shift. And if the employee has a summarized accounting of working hours, then in excess of the norm of working hours established for a certain accounting period.
The norm of time for a specific accounting period (for certain calendar periods (month, quarter or year)) depends on the duration of work per week determined for employees. This norm is calculated in the Order, approved. Order of the Ministry of Health and Social Development of the Russian Federation of August 13, 2009 N 588n.
The duration of work in excess of the norm should not exceed for each worker 120 hours per year and four hours for two consecutive days.
When is employee consent required and when is it not?
You have the right to refuse processing:
To whom is overtime contraindicated?
You can not work above the norm:
Algorithm for attracting employees to processing
The first thing the employer needs to do is to get the employee's consent to work in excess of the norm. It is compiled in free form.
There is no unified form of this order, so the employer draws it up on his own. The order specifies:
The employee must be familiarized with the order under the signature.
In the same order, you can specify the payment for such work. For example, if the amount of the surcharge for overtime work established by local regulation. In addition, the parties may determine the payment by agreement of the parties. An employee may choose to provide him with additional rest time instead of a surcharge. Payment terms can be reflected in a separate order.
Download sample overtime pay slip
Sample order for a conference
Dear teachers and students of the academy.
We bring to your attention the Order of the Rector of the Academy on holding the 56th Interuniversity Student Scientific Conference dedicated to the 65th anniversary of the Victory in the Great Patriotic War and the 200th anniversary of the birth of N. I. Pirogov, with open competition TSMA for the best student scientific work in 12 nominations (sections).
In accordance with the plan of student research work at the academy for the 2009-2010 academic year
I ORDER:
- To hold the 56th Interuniversity Student Scientific Conference (hereinafter referred to as the conference) at the Academy on April 28-29, 2010, dedicated to the 65th anniversary of the Victory in the Great Patriotic War and the 200th anniversary of the birth of N. I. Pirogov, with an open competition of the TSMA for the best student scientific work in 12 nominations (sections).
- Approve the conference program (Appendix No. 1).
- Educational Administration to cancel on April 28, 2010 all lectures, practical and seminar classes (with the exception of practical classes for 1st year students of the International Faculty of Medical Education). Make it mandatory for students to attend one breakout session of their choice. Control over the attendance of meetings within the framework of the conference is assigned to the dean's offices of the faculties.
- Hold a plenary session of the conference on April 28, 2010 at 14:00 in the assembly hall of the academy.
- Conduct the "School of the Young Scientist" on April 29, 2010 at 10:00 am in the conference hall of the academy, with exemption from all types of training sessions its members.
- Based on the results of the departmental stage of the conference, the heads of departments (courses) shall submit to the Council of Young Scientists candidates for students (residents, interns) for participation in sectional meetings by April 2010.
- To organize on April 28, 2010, within the framework of the conference, an exhibition of achievements of young scientists in the foyer of the assembly hall of the academy.
- Instruct the deans of the faculties, together with the Council of Young Scientists, to organize the work of the sectional meetings of the conference.
- Approve the composition of the jury by sections (Appendix No. 2). In breakout sessions, the participation of students' scientific papers, in which the head of the jury is the head, is not allowed.
- Approve the criteria for evaluating the scientific work of students, which are guided by the jury of the sections (Appendix No. 3).
- Approve the form of the protocol of the jury of the sectional meeting (Appendix No. 4).
- To instruct the chairmen of the section jury together with the Council of Young Scientists to form the programs of the section sessions by April 22, 2010.
- Heads of departments (courses) to take a personal part in the sectional and plenary sessions of the conference and send teachers responsible for organizing student scientific work at the department (course) to participate in the conference.
- To form the editorial board of the conference to prepare for publication the conference program and a collection of abstracts of students' scientific papers. Collection of abstracts of scientific papers to be published at the expense of extrabudgetary funds of the academy (responsible - vice-rector for scientific work and innovative development Associate Professor I. A. Zhmakin).
- The Council of Young Scientists to conduct a point-rating assessment of the SSS circles of the departments of the Academy.
- Commandants of educational buildings Z. N. Karabanova and N. Ya. Kadach to ensure the preparation of audiences for the conference.
- Head of department Maintenance electronic means A. G. Tkachenko to provide multimedia equipment, laptops and microphones to the audience in accordance with Appendix No. 1.
- I. O. Svistunov, assistant of the Department of Hospital Surgery with courses in urology and andrology, to provide the assembly hall of the academy with the necessary sound equipment for the duration of the plenary session of the conference.
- The head of hostel No. 4, N.P. Kalinina, will organize free accommodation for conference guests from April 27 to April 29, 2010.
- Responsibility for the execution of the order is assigned to the chairman of the Council of Young Scientists, Associate Professor S. V. Bogolyubov, the head of the department for educational work V. A. Dmitriev and the deans of the faculties.
- Control over the execution of the order shall be entrusted to the vice-rector for educational and educational work, associate professor D. V. Kileinikov and the vice-rector for scientific work and innovation activities Associate Professor I. A. Zhmakin.