The chief accountant is an important position. But it becomes especially significant when the chief accountant needs to be fired, even at his own request. The accountant is responsible for the company's cash desk and all forms of reporting. How to find a worthy replacement, and most importantly - how to correctly transfer cases and ensure further accurate accounting so that the change of employee does not affect the affairs of the company?
1. Dismissal procedure
a) Notice of the employer and submission of the application
The accountant has the right to apply for dismissal at will, having previously warned the management 2 weeks before the desired date of dismissal (part 1 of article 80 of the Labor Code of the Russian Federation). However, there is one caveat: for the position of an accountant, the probation period can be 6 months, and according to the law, when passing the probationary period, the accountant has the right to apply for resignation in 3 days. In this case, the management of the company finds itself in a delicate situation. To remain without an accountant for an indefinite period is not a joke, because you need to find a worthy successor, not only a professional in his field, but who can be trusted.
After the accountant submits an application for resignation, the countdown begins from the day following the day the manager receives this application. The application must be submitted in writing and accompanied by the signature of the employee; without the signature of the employee, the management simply will not be able to dismiss. Pay special attention to this point, since situations when an employee mistakenly "forgot" to sign a document are quite common. The application must also indicate the date of the last working day.
b) Processing and transfer of cases
Many people believe that the specified 2 weeks means mandatory work for the employee before dismissal, but this is not the case. The Labor Code indicates the need to notify the management 2 weeks before leaving. In fact, for the period of a 2-week period, an employee can take a vacation or be on sick leave, and in this case, the term of work will not be extended, as stated in the Rostrud Letter dated 05.09.2006 N 1551-6.
Upon dismissal, be sure to make two copies of the application: leave one with the secretary of the manager, and the other, with the secretary's mark of acceptance (with the obligatory indication of the date of receipt of the application), leave yourself as insurance. Don't expect a good relationship with your superiors, and be more attentive. In whatever good relationship you are with management, remember that the leader is, first of all, an official with his own duties and responsibilities, and sometimes the leader has no choice but to go for tricks and detain an employee in any way.
An employee should pay attention to the fact that the legislation provides for individual cases when dismissal is possible of his own free will, even without working off. Here you can rely on Part 3 of Art. 80 of the Labor Code of the Russian Federation, in which these conditions are clearly spelled out:
- admission by an employee to an educational organization,
- retirement
- sending a spouse to work abroad or to a new place of service
- violation of the labor legislation by the employer, and this is confirmed by the bodies exercising state supervision and control over the observance of labor legislation, labor dispute commissions, the court (subparagraph "b", paragraph 22 of the Resolution of the Plenum of the RF Armed Forces of March 17, 2004 N 2).
Of course, you cannot rely solely on this wording of the law, therefore a legally binding agreement must be concluded between the employee and the employer. Try to confirm any actions and agreements with legal agreements, because verbal agreements in themselves do not mean anything. As a result, in disputable situations, only written agreements are accepted for consideration, and it is desirable that the documents be officially certified by a notary. If you initially approach responsibly to the preparation and conclusion of contracts, then exclude the very possibility of a disputable situation.
c) Execution of the order of dismissal
According to Part 1 of Art. 84.1 of the Labor Code of the Russian Federation, after receiving the application, the employer must issue a dismissal order, indicating the last working day of the employee. For the order, the legislation established form N T-8 (approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1), but this does not exclude the possibility of issuing an order according to the individual form of the company. By itself, filling out the order will not be difficult, you need to specify the employee's data in it, as well as refer to the article of the law corresponding to the dismissal of the employee of his own free will. See sample.
d) Documents issued to the employee upon dismissal
- Employment history
- Personal employee card (unified form N T-2)
- Certificate of income for the last 2 years
- Information on insurance premiums of the OPS
- Help 2-NDFL
- At the individual request of the employee, he should be given copies of documents related to the work. The documents must be certified by the seal of the company and the signature of the head, or other authorized person.
e) We fill out the documents correctly
At the end of the term of employment, the employer must issue the employee with a work book. In accordance with the text of the "Rules for maintaining and storing work books", the phrase "The contract was terminated at the initiative of the employee, clause 3, part 1. Art. 77 of the Labor Code of the Russian Federation ".
When receiving a work book, take a closer look at the wording entered in the work book. Personnel officers are people too, and they can make a mistake that can lead to dire consequences. There are cases when the wrong date of termination of the employment contract is entered into the work book. or in the work book, the employee is assigned to a "different" position. What are the risks of such errors? Imagine that you go to get a job in another organization, and there it turns out that you have no experience of working as a chief accountant, and for all 5 years you have been a sales manager. If you make a mistake, you can correct it, but this is your time and your nerves.
Also, remember that if a mistake is made in the work record book, and the correction delayed the issuance of the document, the employer is obliged to compensate for the delay. The compensation is equivalent to the amount of the salary for the corresponding number of days.
2. Procedure for the transfer of cases and accountable materials
The transfer of cases is the main and most important part of the process of firing an accountant, so we will dwell on it in more detail. The Labor Code of the Russian Federation does not strictly regulate this procedure, however, it is necessary to follow some legislative acts on this topic. Generally speaking, all the nuances of this procedure should be indicated in the employment contract and the job description of the accountant, even at the stage of hiring an employee.
The chief accountant is directly subordinate to the head of the company (Federal Law dated 06.12.2011 No. 402-FZ (revised from 29.07.2018) "On accounting"), and when leaving the position, he is obliged to transfer the affairs to an authorized person appointed by the management. If there is no successor, the accountant is obliged to transfer business to the head of the company.
The change of accountant is accompanied by a check of the cash register and the presence of residual monetary units. The acceptance certificate of the cash register must be signed by both the receiving and the delivering party. An act of acceptance and transfer is required, which must contain the entire list of transferred documents. The act of acceptance and transfer requires the signature of all parties involved in the transfer of cases, and of course, the document must be certified by the seal of the organization. If the company has a staff in the position of an accountant, then only those documents that are under the direct control of the chief accountant are included in the act. In fact, the statutory and registration documents of a legal entity (company), as well as full accounting documentation for a period of at least 5 recent years, are subject to transfer, because all financial statements must be stored in the company's archive precisely during this period, as Art. 29 FZ "On accounting" dated 06.12.2011 No. 402-FZ.
The transfer of cases is made on the basis of the last balance sheet presented by the accounting department. The reporting should include information:
An inventory is necessary if the employment contract contains the need for this procedure, or imposes material responsibility on the accountant.
3. Due payments
4. Responsibility of the chief accountant after dismissal of his own free will
The chief accountant can incur both criminal and administrative responsibility even after dismissal. Failure to fulfill one's obligations or an irresponsible attitude to work always leads to negative consequences.
states that a dismissed accountant may be subject to an administrative fine in the amount of 5,000 to 10,000 rubles. Violations of this type include gross violations of the rules of accounting and financial accounting. reflects the limitation period for administrative liability:
reflects the statute of limitations for criminal prosecution:
