Companies periodically require employees with a private car. The latter is usually used for business purposes. The recruitment of such an employee is carried out in accordance with labor legislation and has a number of features. One of them is the execution of an agreement to the contract, which prescribes the amount of compensation. It is recommended that the payment amounts be fixed in a collective agreement.
It is necessary
- - employee documents;
- - collective agreement;
- - application form;
- - employment contract form;
- - company documents;
- - seal of the organization;
- - labor legislation;
- - documents for the car (vehicle registration certificate, power of attorney).
Instructions
Step 1
When registering an employee with a personal car, accept an application from him. The document is addressed to the head of the enterprise and sent to the latter for consideration. The application indicates the personal data of the employee, the position for which he is applying. As a rule, specialists with a personal car are required for positions: a sales representative, a sales manager (in specific companies they are called differently, but the essence of their duties is approximately the same).
Step 2
Enter into an employment contract with the employee. Indicate the working conditions of the employee. As a rule, a salary and a percentage of sales are set for specialists in trade. Write it down in the contract. Write the nature of the job. As a rule, for workers with a personal car, it is a traveling vehicle. Certify the contract with the seal of the company, the signature of the director and the employee.
Step 3
Draw up an agreement to the contract. It consists in establishing the amount of remuneration for the use of personal transport for business purposes. Some organizations reimburse such employees for fuel and lubricants, repairs, maintenance. Small firms pay their employees the full cost of gasoline. Be sure to certify the agreement with the seal of the organization, signatures of the head of the company, employee.
Step 4
Enter into a collective bargaining agreement or other local regulation. Specify in the document exactly what expenses the company will reimburse to employees who use a personal car for business purposes. Indicate the amount of remuneration (specific amount, percentage of expenses). If the organization has a trade union, consider the opinion of its leader when signing the collective agreement.
Step 5
Make an entry in the employee's work book. Indicate the position, name of the company, department (service) where the employee is admitted.
Step 6
Record the costs of using a personal car in the waybills, which will indicate the routes. Based on the latter, you have the right to include the compensation you pay to employees in expenses that reduce the income tax base. Moreover, the reimbursed funds are not subject to UST, personal income tax.
