Law, State and Law
Dismissal of the chief accountant at will: working off, transfer of cases. Art. 80 of the LC RF
Almost every working person faces, sooner or later, dismissal. It can be either at will or on the initiative of the employer. If the established order of the enterprise is violated, the employer terminates the employment relationship "according to the article". In any case, this process has many features. The procedure is greatly complicated if the management team wants to quit on their own. For example, the chief accountant. In this situation, the boss may have some problems. How to properly discharge the chief accountant at will? Execution in this case is necessary or not? What does this employee have to do with the termination of an employment relationship? What features should be remembered for the employer? About all this and not only will be told below! With proper preparation, it is possible to remove the chief accountant from work duties on his own initiative without any problems.
Labor relations
The first thing you should pay attention to is the peculiarities of labor relations. In the RF TC for the management staff (the chief accountants also concern them) there are certain nuances.
Namely:
- It is possible to enter into fixed-term employment contracts with chief accountants;
- Probation period of the employee is increased to six months;
- At change of the owner of the enterprise of the chief accountant can dismiss (irrespective of his experience and conscientiousness);
- Decisions taken without justification under Article 81 of the LC RF are the reason for the termination of the employee.
Nevertheless, there are no other specifics in the labor legislation regarding the chief accountants. Therefore, the termination of relations with the employer is often complicated. What do you need to remember both the employee and the head of the enterprise?
The source of all problems
Features of the dismissal of the chief accountant at their own will provide for the transfer of the affairs of this employee. It is because of this that the removal of a subordinate from official duties causes certain difficulties.
The thing is that the chief accountant is the second person in the company after the head. He has access to finance, cash registers and important documents.
At dismissal such employee should transfer the affairs either to the chief, or to the person whom have hired on replacement to leaving. The employer is obliged to conduct a full audit of the accounting, its correctness.
In some situations, the dismissal of the chief accountant at his own will leaves an imprint on the firm's activities because of the complete inventory and inventory of the company's assets.
Ambiguity of the transfer of cases
From all the above it follows that the main difficulties arise because of the need to transfer the affairs of the accountant to a new employee or the head of the enterprise.
Despite the special situation of the employees being studied, the Labor Code does not have any instructions on the terms and procedures for the transfer of cases. Are there really no rules to be followed?
There is. Usually the procedure for transferring the affairs of the chief accountant must be prescribed in an employment contract or in an additional agreement. Either the chief makes a special order, in which the problem mentioned is fully disclosed.
The document must contain the following norms:
- Grounds for transferring cases;
- The terms of the organization of the process and the drawing up of a corresponding act;
- Data of the chief accountant;
- Information about the person taking the case;
- The full composition of the commission conducting the audit.
In the acts of transfer, when the chief accountant is fired, the state of the documentation on accounting is indicated. As a rule, such documentation is written in free form, but must be signed by the participants of the process without fail. At the end, the company prints its seal.
About Verification
Now a little about how the accounting audit of the enterprise is conducted. The transfer of cases upon the dismissal of the chief accountant (a sample of actions will be presented below) is a very difficult process. Its features are prescribed in a separate document, since at the legislative level the procedure is not established.
As a rule, an audit of accounting requires the study:
- Cash desks;
- Accounting for money;
- Settlements with counterparties;
- Accounting of fixed assets;
- Calculations with budgets of different levels (tax, mandatory payments, fees);
- Material accounting of enterprise values;
- All accounting documents for the last 5 years.
At the same time, the company must necessarily retain primary documents, accounting registers, accounting documents. How much to store such documentation? Not more than 5 years.
Common rules
Is it planned to dismiss the chief accountant at his own request? In this case, working off is necessary or not? Is it possible to not work out, if by law it is necessary to do this?
It is important to understand that the chief accountant is the same subordinate as everyone else. Therefore, as a rule, he is dismissed according to the general rules for the termination of employment relations on the initiative of the employee. The only difference is that in this case it will be necessary to organize a capital audit of the firm and transfer accounting matters.
Labor legislation
The procedure for dismissing the chief accountant at will, if you do not take into account the verification and transfer of cases, takes place without any peculiarities or complications. The basic norms of this process are prescribed in Article 80 of the Labor Code.
What do they say? A citizen who decides to refuse employment is required to notify his employer in writing. Make a statement of dismissal at will and give it to the boss.
Art. 80 TC RF also indicates that it is necessary to talk about the termination of labor relations in advance. Namely, 14 days before leaving the previous place of work. After that, the so-called workout follows. After 2 weeks, the employer terminates the employment relationship with the employee, issuing the corresponding order. He also makes calculations with the former subordinate. Are there any features for the chief accountants?
Reply is not so difficult! It is quite good to study the current labor legislation of the Russian Federation.
In Art. 80 of the LC RF states that the termination of the current contract earlier than 2 weeks after the relevant notification is possible with personal agreement between the employee and the subordinate. As a rule, such decisions are extremely rare.
Any employee during the entire period of work can at any time withdraw his application for dismissal. The employer has no right to hinder this event. Also, he can not obstruct the employee's dismissal. All actions are carried out by their own free will.
Workout is a necessity or a desire?
Will the chief accountant be dismissed at his own request? Examination in this situation is necessary or not? And if it is, how many will have to wait for the termination of the employment relationship with the employer?
Based on all the above, one can come to the conclusion that there is a compulsory working out for the chief accountant. It lasts 14 days. The countdown starts from the moment of submission of the application for dismissal.
Is it possible to refuse working off? Ideally, no. Only if you manage to agree with the employer. In practice, ordinary employees can count on such benevolence, but they are not the chief accountants. So, before you leave, you will have to work 2 extra weeks.
Term of circulation
Many are interested when exactly the chief accountant can terminate the employment contract on his own initiative. Are there any restrictions on this?
Not really. The term of the chief accountant's dismissal at his own will is ideally 14 days. During this time, the following occurs:
- Submission of an application by the employee;
- Organization of audit of accounting;
- Employee development;
- Execution of the dismissal order;
- Calculation with a subordinate;
- Transfer of accounting;
- Delivery of documents to the employee.
It should be noted that the application for termination of the relationship with the head has not been set. The employee (even belonging to the management team) is entitled to submit this request at any time after employment. Namely:
- During the trial period;
- When in a decree;
- on holiday;
- on a sick leave;
- In any day of stay in the company.
As already mentioned, the employer does not have the right to prevent a departure from work. All he can do is find a new chief accountant for the two weeks allocated. Otherwise, business will be transferred to the head of the company, which is not very convenient.
The order of dismissal
Order-sample on the transfer of cases with the dismissal of the chief accountant was presented earlier. In this document, all the features of the task are prescribed. An audit of the enterprise's accounting is performed, after which a corresponding act on transferring the cases to the new employee is signed. Nothing difficult or special.
And how exactly is the dismissal of the chief accountant at his own request? Testing in this case, as we found out, is needed.
In such circumstances, you should follow the instructions:
- The employee makes a statement of dismissal and gives it to the employer. It is desirable to specify the exact date of termination of the relationship with the head.
- The employer registers the application in a special journal of incoming correspondence.
- The employee fulfills the duties laid down by law for 2 weeks. This time will be paid at the usual rate.
- The head issues a decree on the organization of an accounting audit and the transfer of cases to a new employee.
- A full audit of the company's financial condition is performed. This includes inventories of liabilities and assets, as well as documentation related to tax accounting.
- According to the rules established in the organization, the current affairs are transferred to the authorized person (manager or new employee).
- The head of the enterprise issues an order to dismiss the chief accountant. The reason for the dissolution of relations is Article 77 of the LC RF.
- The order is registered. He (his copy) is attached to the personal business of the chief accountant.
- The employee examines the order and signs it. This is how the document is registered.
- The department inspector prepares a settlement sheet for the chief accountant. It is necessary to register unused vacation days. They will affect the calculation with the employee.
- The employee refers to the accounting sheet in the accounts department. There, he receives the money he has received (about them later).
- The boss issues a number of documents to the employee (a work book, a certificate of income, other papers from the personal file that the subordinate needs). After their receipt, the former chief accountant signs in a special magazine.
The employee's personal file is filed and sent to the archive. There it will be stored for a while.
About calculation
Statement on the dismissal of the chief accountant filed? Then the employee will not be amazed to find out what payments he has the right to dissolve relations with the employer.
What can the chief accountant claim? This employee does not differ in terms of payments from other employees. This means that he must be paid:
- Severance pay;
- Money resources for worked time;
- Money for an unused vacation.
This money the employee receives on the basis of the issued settlement sheet. Without calculation, the dismissal procedure will be considered impaired. This means that a citizen can either demand money from the employer, or be reinstated, or complain to the labor inspectorate for protection.
A responsibility
What responsibility will the chief accountant bear before his boss after his discharge? None. After the termination of the relationship and the organization of the audit of the company's accounting, the employee will not have affairs with the former boss.
Nevertheless, the chief accountant's responsibility is still available. Such an employee, who is in the performance of his duties, bears full responsibility for his actions - administrative and even criminal.
Damage caused to the company by the chief accountant is obliged to compensate. For example, at the expense of personal funds or by withholding from the dismissed money placed to him on the settlement sheet.
For example, if an organization, due to the fault of the chief accountant, did not pay taxes in time, the employee will have to pay both the tax, fine, and penalties.
What about lost profits? The current Russian legislation does not provide for any deductions from chief accountants for lost profits.
How not to work out
Now it is clear how the chief accountant is dismissed at his own request. Working off, as already said, in this situation is provided for by the legislation of the Russian Federation. But sometimes it can be avoided.
How exactly? Standard secrets are used for this. Namely:
- An agreement with the employer (it is almost impossible to achieve it, but it is worth trying);
- Dismissal due to incapacity for work (termination of the contract is made on the date specified in the application);
- Leaving for a sick leave with a subsequent application for dismissal;
- Leave (at his own expense including), coupled with a notice of termination of the relationship.
No more advice or advice on how to legally not work out 2 weeks, no. It is clear how the dismissal of the chief accountant is formalized by the TC. This process with proper actions does not cause trouble.
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