who signs for sick leave if the organization does not have a chief accountant?

Answer

Based on Law No. 402-FZ of December 6, 2011, all commercial enterprises, regardless of the taxation regime, are required to submit reports and keep accounting records. For an LLC, this means that it is necessary to register and summarize in monetary terms information about the company’s obligations, its property, and the flow of funds. All business transactions must be confirmed primary documents, reflected by postings to special accounts.

The head of the company is personally responsible for organizing accounting. If violations in accounting are detected, he will be subject to monetary penalties. For evasion of tax payments or deliberate distortion of amounts transferred to the budget, the director bears criminal liability.

According to Part 4 of Art. 6 Federal Law dated 06.12.2011 No. 402-FZ “On Accounting”, only managers of small and medium-sized businesses can independently conduct accounting, with the exception of the entities listed in Part 5 of Art. 6 of Law No. 402-FZ. The heads of other organizations must assign the responsibility for accounting to the chief accountant (another official) or enter into an agreement for the provision of relevant services (Part 3 of Article 7 of Law No. 402-FZ). Therefore, in such organizations CEO cannot be a chief accountant. Wherein current legislature does not provide for liability directly for violation of this rule.

• Small Business Criteria - average number no more than 100 people and income no more than 800 million rubles. Minimum 51% authorized capital An LLC must be owned by individuals or organizations - SMP. The share of organizations not related to the SMP should not exceed 49%, the share of the state, regions or NPOs - 25% (subclause “a”, clause 1, part 1.1, article 4 of Law No. 209-FZ).
• Microenterprise criteria- average headcount of no more than 15 people and income of no more than 120 million rubles. The restrictions on the structure of the authorized capital are the same as for small enterprises.
• Medium Enterprise Criteria- average headcount of no more than 250 people and income of no more than 2 billion rubles. The restrictions on the structure of the authorized capital are the same as for small enterprises.

The average headcount and income are estimated for the previous year, income is calculated according to data tax accounting without VAT.

If the general director of a small or medium-sized enterprise who has been given such an opportunity will keep accounting records independently, two options are possible:

1. option - when the general director will perform the duties of a chief accountant part-time. This is possible if the company’s staffing schedule provides for a separate position of chief accountant. In this case, it is necessary to conclude an employment contract with the general director on internal part-time work, and also pay extra for this part-time job (Article 60.1 of the Labor Code of the Russian Federation).
2. An option is to assign accounting responsibilities to the general director, that is, when accounting will be part of his main job. In this case, there is no need to have the position of chief accountant in staffing table . And also, neither a combination nor a part-time job need to be formalized (Article 57, 275 of the Labor Code of the Russian Federation). To do this, it is necessary to include the corresponding labor function in his employment contract or job description, which is an integral part of the employment contract. Such a decision can also be formalized by an order assigning to the manager the duties of the chief accountant with the following content:

Due to the absence of the position of chief accountant in the staffing table of Amber LLC, I assume responsibilities for maintaining accounting records and drawing up financial statements from such and such a date.

Why LLC an accountant?

The main requirement of the law is that accounting be reliable and objective, and that reporting be submitted to in the prescribed form and within strictly specified time frames. Sale of products, purchase of materials or office supplies, payment of wages, depreciation, payment of premises rental - all operations are confirmed by contracts, invoices, acts, invoices, expense orders etc. Each transaction is reflected twice - both as a debit and as a credit, in the corresponding accounts. At the same time, the timeliness of transactions is important - in accounting, transactions must be recorded at the time of their completion.

Accounting for income and expenses, accrual and payment of taxes and other payments, timely submission of reports is one side of the work of an accountant. His responsibilities include systematization primary documentation, calculation wages, opening and closing current accounts. Add to this preparation advance reports And cash documents, control over accounts payable and accounts receivable, formation of accounting registers. HR records in small and medium-sized enterprises are also usually kept by an accountant.

A good specialist with practical experience, is able to protect the enterprise from fines and penalties. A professional will resolve problems with regulatory authorities, help optimize taxation and reduce financial expenses. If a manager takes it upon himself to solve these problems, he simply physically will not have the time and energy to focus on his own business.

In-house accountant or outsourcing?

Until recently, almost every LLC had one or more full-time accountants. Today leaders even large companies Often they do not employ employees, but completely outsource accounting and tax accounting or leave one employee to process primary documentation, and entrust the resolution of other issues to specialized firms.

Costs of maintaining a full-time accountant:

• Wage;
• Insurance premiums;
• Organization of the workplace (6 sq.m. premises, furniture, computer, etc.);
• Stationery, consumables;
• One-time expenses for specialized software, monthly expenses for access to information and reference systems.

To ensure that the accountant does not lose his qualifications and is always aware of changes in legislation, you will also need to regularly pay for his training - attendance at specialized seminars. Determine in advance who will perform the employee’s duties during vacations, training, and temporary disability.

If there is only one accountant on staff, there is always a risk that he may make a mistake, and the manager will ultimately bear responsibility before the law.

Outsourcing of accounting services

Transferring accounting and tax accounting to third-party specialists is primarily financially beneficial. The cost of outsourcing services is less than the cost of maintaining a full-time employee. In addition, payments under an outsourcing agreement are allowed to be charged as expenses, thus reducing the tax base.

Accounting costs are minimal when collaborating with a private accountant, but any freelancing has high risks related to incompetence, leakage confidential information, sudden absence of an accountant due to illness or other reasons. Cooperation with outsourcing organizations that have a full staff allows you to avoid these problems and organize professional accounting professional accountants and auditors.

Advantages of accounting outsourcing:

• The cost of outsourcing services is significantly less than the cost of maintaining a staff of in-house accountants.
• There is no need to supervise the work of staff, or look for a replacement during vacations, studies or illnesses.
• Accounting and tax accounting are carried out taking into account current changes in legislation.
• By concluding an outsourcing agreement with a company, and not with one accountant, you get the opportunity to attract highly specialized specialists to optimize taxation, resolve disputes with the tax authorities, conduct audits, etc.
• Payment under an outsourcing services agreement may be charged to LLC expenses.

The AMBER company outsources accounting at any stage of the company's existence. When registering an LLC or individual entrepreneur, we will help you choose the best one tax regime taxation and properly organize accounting. For those who are already leading economic activity, we additionally offer services for

M.G. Sukhovskaya, lawyer,
E.A. Shapoval, lawyer, Ph.D. n.

Director and chief accountant rolled into one: about the nuances of design and more

It happens that in small companies, managers decide to do accounting personally. We will tell you what documents need to be drawn up in this case, and also consider some points related to signing financial papers.

Since 2013, only managers of small or medium-sized enterprises can perform the functions of chief accountant. These are, in particular, organizations that have x Part 3 Art. 7 of the Law of December 6, 2011 No. 402-FZ; Art. 4 of the Law of July 24, 2007 No. 209-FZ; Government Decree No. 556 dated July 22, 2008:

• in 2011-2012 were not exceeded:

The average number of employees is 100 and 250 people, respectively;

Annual revenue - 400 million rubles. and 1 billion rubles. accordingly (excluding VAT);

• no more than 25% of the authorized capital belongs to companies that are not small and medium-sized enterprises, the state, municipalities and foreign participants.

We prepare documents

If the manager decides to keep accounting records on one's own, then it is enough to issue the simplest order. Here is a sample of it.

LLC "Gloria"

ORDER No. 34

Moscow

In accordance with Part 3 of Art. 7 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, from January 21, 2013, I take over the accounting of the organization.

But if the organization, in principle, already has Chief Accountant and the director decided to keep records only during his absence(for example, for a while maternity leave), receiving some additional payment for this, then you need to act like this.

STEP 1. We draw up an additional agreement to the director’s employment contract, in which it is necessary to indicate Articles 60, 60.2, 151 of the Labor Code of the Russian Federation:

• that the director combines duties as chief accountant;
• combination period. For example, while the chief accountant is on maternity leave;
• amount of additional payment for combination Art. 151 Labor Code of the Russian Federation.

Additional agreement
to the employment contract dated 01.02.2010 No. 5-TD

Moscow

Limited Liability Company "Gloria", hereinafter referred to as the "Employer", represented by participant N.N. Sokolov, acting on the basis of the decision general meeting, on the one hand, and Alexander Vasilievich Kedrov, holding the position of General Director, hereinafter referred to as “Employee”, on the other hand, entered into an agreement as follows:

1. During the absence of the chief accountant G.V. Ulyanova. The employee, along with performing the duties of the general director, performs all the duties of the chief accountant.

2. For performance additional responsibilities The employee is given an additional payment of 5,000 rubles. per month.

STEP 2. We draw up an order for combination. Here is a fragment of it.

During the absence of the chief accountant G.V. Ulyanova I assume the duties of chief accountant with an additional payment of 5,000 rubles. per month.

Reason: additional agreement dated January 21, 2013 to the employment contract dated February 1, 2010 No. 5-TD.

Information about additional work performed does not need to be included in personal card director and in his work book Art. 66 Labor Code of the Russian Federation; clause 4 of the Rules, approved. Government Decree No. 225 dated April 16, 2003.

Rostrud also agrees with this design option.

FROM AUTHENTIC SOURCES

Deputy Head Federal service on labor and employment

“ If the head of the organization maintains accounting personally, then the position of chief accountant (accountant) may not be included in the staffing table. Then the manager will keep accounting records as part of the manager’s labor function.

If the staffing table includes the position of chief accountant, then, taking over the accounting, he combines the position of manager and chief accountant on the basis additional agreement to the employment contract, for which he receives an additional payment established by this agreement. Art. 60.2 Labor Code of the Russian Federation” .

Let us note that if the director took over accounting only during the absence of the chief accountant, then on the day he returns to work, these duties of the director will cease automatically, without filing any additional papers.

"Subscription" details

Bank card with sample signatures. If the manager initially personally conducts accounting, then only his autograph appears in the “First signature” field on the card. Opposite the “Second signature” field it is indicated that the person entitled to the second signature is absent.

But if there was a chief accountant and his signature is on the card, then you need to issue a new card - with one signature clause 7.10 of the Central Bank Instruction No. 28-I dated September 14, 2006.

Tax and accounting reporting. Here, too, there will be no problems with signing. After all, the chief accountant’s signature is not required on declarations and calculations anyway. As for accounting records, since 2013 it is considered compiled after its paper copy is signed by the manager part 8 art. 13 of the Law of December 6, 2011 No. 402-FZ. That is, the signature of the chief accountant on it is no longer required.

Invoices. The Federal Tax Service told us how to sign an invoice for an organization in which the director does accounting, so that buyers do not have problems with deducting VAT later.

FROM AUTHENTIC SOURCES

State Councilor of the Russian Federation 1st class

“ If the manager personally maintains the organization’s accounting records, then he signs the invoice twice: both in the line for the manager’s signature and in the line for the chief accountant’s signature. To avoid possible problems with the tax authorities, the absence of a chief accountant at the enterprise is sufficient to confirm with a certified copy of the order assigning accounting responsibilities to the manager.”

Note that there are decisions in which the courts say: if the organization does not have a chief accountant and the responsibilities for maintaining accounting are assigned to the manager, the absence of an “accounting” signature in the invoice is not a violation of the procedure for filling out invoices. Resolution of the Presidium of the Supreme Arbitration Court of July 9, 2002 No. 58/02; FAS VSO dated April 12, 2011 No. A19-11133/08; FAS MO dated January 16, 2009 No. KA-A40/11421-08. But it is obvious that it is easier to sign an invoice as required by the tax authorities than to condemn your buyer to disputes with the inspectorate.

Some experts believe that the fact that the manager maintains accounting should be reflected in the accounting policy. In our opinion, there is no need for this. This is not an element of accounting policies and clause 2 PBU 1/2008. But if the accounting policy stated that accounting is carried out by the “accounting” department, and now this is done by the manager himself, then the changes in accounting policy will have to be entered.

LLC is a small business entity. The staffing table includes the position of chief accountant (perhaps it will be eliminated in the future), as well as the positions of three more accountants. Now the chief accountant is being transferred to the position of financial director.
The annual reporting of an LLC is not subject to mandatory audit.
Is it possible in this situation to assign the responsibilities (accounting, responsibility for registers, accounting management, etc.) of the chief accountant to the general director? If so, who should do it and how?

1. In accordance with the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ) accounting legal entity organized by its leader. In this case, the manager is obliged to entrust the maintenance of accounting to the chief accountant or other official of the organization or to enter into an agreement for the provision of accounting services. The head of a credit institution is obliged to entrust accounting to the chief accountant. The head of an economic entity, who, in accordance with this law, has the right to use simplified methods of accounting, including simplified accounting (financial) statements, as well as the head of a medium-sized enterprise, with the exception of economic entities specified in Law N 402-FZ, may accept accounting self-accounting.
In the analyzed situation, LLC is a small business entity and is not subject to mandatory audit. Consequently, it has the right to use simplified methods of accounting, including simplified accounting (financial) reporting (Law N 402-FZ). Therefore, the head of the LLC (general director) can take over the accounting.
Let us note, however, that Law No. 402-FZ deals with the maintenance of accounting records by the head of the organization, and not with the performance of the duties of the chief accountant by the head. Within the meaning of the law, accounting by a manager (not counting cases of combining positions) is possible if the organization’s staffing table does not include (or is vacant) the position of chief accountant. This is indirectly evidenced by judicial practice, which, as one of the justifications for the fact that accounting in an organization is carried out by its head, considers the absence of a chief accountant position in the staffing table of this organization or its vacancy (see the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 16, 2007 N 11871 /06, FAS Northwestern district dated January 25, 2000 N A42-5001/99-7, Fourth Arbitration Court of Appeal dated November 16, 2012 N 04AP-5034/11).
We believe that maintaining accounting records personally by the manager will fully comply with the provisions of the law only if there is no accounting department in the structure of the LLC, and the staffing table does not include both the position of chief accountant and the positions of accountants. Unfortunately, no clarification competent authorities or judicial practice By this issue We have not found it.
We note that although amendments have been made to Law No. 402-FZ, clause 7 of the Regulations on accounting and financial reporting in Russian Federation, approved by the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n (hereinafter referred to as Regulation N 34n), has not changed. According to this norm, the head of the organization can, depending on the volume of accounting work:
a) establish an accounting service as structural subdivision, headed by the chief accountant;
b) add an accountant position to the staff;
c) transfer on a contractual basis the maintenance of accounting to a centralized accounting department, a specialized organization or a specialist accountant;
d) keep accounting records personally.
The cases provided for in subparagraphs “b”, “c” and “d” of paragraph 7 of Regulation No. 34n are recommended to be applied in organizations that, according to the legislation of the Russian Federation, are classified as small businesses (taking into account the wording of Law No. 402-FZ). In our opinion, from this norm of Regulation No. 34n it follows that the head of an LLC (relating to entities that, in accordance with N 402-FZ, has the right to apply simplified methods of accounting, including simplified accounting (financial) reporting, in this case - to entities small business) can conduct accounting personally with a small amount of accounting work. If there is at least one accountant on the staff of the organization, the performance of accounting functions by the manager does not formally comply with the requirements of the law (although, in our opinion, it is not a basis for holding the organization or its officials liable in any way).
At the same time, we note that if there is a vacant position of chief accountant in an LLC, the duties of the chief accountant can also be assigned to the manager in the order of combining positions or part-time work.
2. Currently, the legislation does not directly provide for the procedure documentation acceptance by the general director of responsibilities for maintaining accounting records, as well as the procedure for entrusting the maintenance of this accounting to the chief accountant or other official of the organization. Since the general director of the LLC is its sole executive body and director, whose competence includes, among other things, representation on behalf of the company without a power of attorney, issuing orders on the appointment of company employees to positions, their transfer and dismissal, and the exercise of other powers not provided by law or the company’s charter to the competence of other bodies of society (. Mandatory audit annual accounting (financial) statements.

Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor, member of the Russian Union of Auditors Mikhail Bulantsov

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Zolotykh Maxim

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

From four months to six months Up to 24 months Up to 36 months 199 part 2

–––– Up to 72 months Up to 36 months 199.1

• salary for 12 months.

From four months to six months Up to 24 months Up to 36 months 199.1 part 2

• salary for 24 months.

• salary for 60 months.

– Up to 72 months Up to 36 months 199.2 200 Salary for 18 months

• salary for 36 months.

– Up to 60 months Up to 36 months The chief accountant may be involved in tax liability. It is registered in the Tax Code of the Russian Federation.

Criminal liability of the chief accountant

Note Criminal liability for tax evasion can only be faced if the company “deliberately” failed to pay to the budget for 3 years in a row. a large sum(Article 199 of the Criminal Code of the Russian Federation): (or) in total more than 2 million rubles. provided that the share of unpaid taxes exceeds 10% of taxes payable for this period; (or) more than 6 million rubles. Keep in mind that cases of chief accountants being brought to criminal liability are extremely rare.

Since those accused of tax crimes are mainly the heads of organizations (Clause 1, Article 6, Article 18 of Law No. 129-FZ). And it is better for them to shield the chief accountant, since for the commission of a crime by a group of persons by prior conspiracy the punishment is more severe (Part 2 of Art.

199 of the Criminal Code of the Russian Federation). A separate agreement on full financial responsibility is not for the chief accountant. The chief accountant came to us for a job.

What an accountant is responsible for - penalties and fines

Info

Failure to submit or late submission of a declaration or payment 300 - 500 rubles. Failure to provide information to the tax authority or extra-budgetary fund necessary for them to control the payment of taxes and contributions, as well as the correct payment of benefits. Failure to comply with the procedure or deadlines for submitting the form of accounting and reporting on currency transactions 4 - 5 thousand.

Attention

Gross violation of accounting rules and presentation of financial statements 2 - 3 thousand rubles. Violation of cash discipline 4 - 5 thousand rubles. 2 months The chief accountant may also bear criminal liability (Article 18 of Law No. 129-FZ; clause.

Clauses 7, 17 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated December 28, 2006 N 64), for example, for tax evasion by an organization (Articles 33, 34, 199 of the Criminal Code of the Russian Federation).

Accountant's responsibility

An employee who has not received the required funds has grounds to contact the Labor Inspectorate. After this request, checks are initiated in the organization.
If violations are identified during the inspection, fines are issued. A specific person, including the chief accountant, can be required to pay a fine.
Let's look at who exactly will be responsible:

• If the salary was not paid due to the fact that there are no funds in the organization’s account, responsibility rests with the head of the enterprise.
• If there are funds in the account, this is considered evidence of delay of money due to the fault of the chief accountant. Accordingly, he will bear responsibility.

In this case, administrative liability is usually imposed in the form of a fine. Responsibility for non-payment of taxes For non-payment of taxes, the chief accountant will face criminal or administrative punishment.

What a HR officer should know about the responsibility of the chief accountant since 2016

Is it possible to provide that I, as the chief accountant, will not bear any responsibility? If yes, then in what document should I write this down so that the tax and other authorities do not have any questions for me during the audit? Please note that the chief accountant, according to the Accounting Law, is responsible (Clause 2 of Article 7 of Law No. 129-FZ) for maintaining accounting records, as well as for the timely submission of complete and reliable financial statements. And cover it with an employment contract or job description You cannot do this provision of the Law. Therefore, if your position is called “chief accountant”, then you will bear all responsibility for “accounting” violations. And it doesn’t matter how you agreed with the director. At the same time, the obligation, for example, to keep tax records, submit declarations and calculations, calculate taxes and insurance premiums the chief accountant is not assigned by the Accounting Law.

When does the chief accountant become criminally liable?

Agreement on financial liability with the chief accountant Resolution No. 823 contains a list of positions with which agreements on financial liability are concluded. The chief accountant is not on the list. In addition, within the meaning of Article 243 of the Labor Code, the condition of full refund losses to the company must be contained in employment contract chief accountant.
It is important that financial responsibility cannot be assigned to the chief accountant in a separate agreement. However, if a financier works part-time as a cashier, a financial liability agreement with the chief accountant, a sample of which can be viewed here, can be drawn up. The form of the agreement is approved by Resolution No. 85. Responsibility of the chief accountant after dismissal According to Article 392 of the Labor Code, a company can recover losses from the chief accountant even after his dismissal.
The article sets a deadline for going to court: one year from the moment the harm was discovered.

Chief accountant: responsibility of the chief accountant

Responsibility of the chief accountant for false information The chief accountant can be held administratively liable if his employment contract stipulates the obligation to maintain accounting and prepare reports. For example, if the tax amount in the reporting is reduced by 10% of the real amount, or a sham financial transaction is carried out, Article 15.11 applies Administrative Code(fine up to 10 thousand rubles).

And according to Articles 15.5 and 15.6 of the Code of Administrative Offences, for violating the cash regime or failure to submit a declaration (for each case), the chief accountant can be fined 500 rubles. The chief accountant can be held criminally liable only if it is proven that he is personally guilty of non-payment large sums taxes (more than 6 million rubles) or distortion of the amounts of fees for this difference. Under Article 199 of the Criminal Code, he faces a fine of up to 300 thousand rubles, arrest or imprisonment for up to two years.

What responsibilities does the chief accountant have?

• organization information support on costs, preparation of calculations;
• ensuring payment of taxes and other contributions to the budget;
• analysis and formation of tax policy;
• audit;
• ensuring cash discipline (drawing up estimates, writing off shortages, debts of counterparties, minimizing taxes);
• participation in the preparation of audits (preparation of documents for the court on shortages, expenditure of funds);
• ensuring the submission of tax reporting;
• ensuring the correct storage of documents or transfer to the archive;
• organization of advanced training for accounting staff.

It is important that in small firms there may be one accountant on staff, in which case his employment contract must contain all responsibilities (for example, calculating and issuing salaries, preparing tax payments, etc.).

Responsibility of the chief accountant from 2017-2018

Labor Code of the Russian Federation. For failure to transfer alimony. Incorrect calculation of alimony or failure to transfer it threatens the chief accountant with not only administrative, but also criminal liability. According to the law, such a gross violation provides for a fine of 15,000 - 20,000 rubles; if the court proves the employee’s guilt in full, then the fine reaches 200,000 rubles, up to imprisonment for a period of 2 years.

Financial liability of the chief accountant If the chief accountant, in accordance with the responsibilities prescribed for him, interacts with monetary or material assets, then full financial liability may be established for him. At the same time, such responsibility for the chief accountant must be specified in the employment contract. When an incident of damage occurs, the degree of involvement of the accountant is determined.

• criminal - under Art. 199 and 199.1 of the Criminal Code of the Russian Federation for evasion of transfer tax amounts, for failure to perform the functions of a tax agent.
What violations and errors are responsible for? According to legal requirements, an accountant is responsible for:

• For errors in accounting;
• Violations in the conduct of income and expense transactions;
• Bank reconciliation discrepancies;
• Violation of write-off rules;
• Formation of financial statements with errors;
• Incorrect payroll;
• Tax violations.

Criminal liability for tax offenses If an enterprise does not pay tax payments, then the chief accountant and director of the enterprise become liable for tax violations.