Is it possible to assign additional responsibilities to an employee and how to do this? Is it possible to impose an obligation on an employee to perform by issuing an order assigning certain duties to this employee?

It is certainly possible to assign additional responsibilities to an employee that are not provided for in his employment contract.

For example, during the absence of a specialist from the HR department, a secretary or accountant working in the same organization as the temporarily absent employee can hire new employees.

However, the employer does not have the right to unilaterally increase the amount of work by assigning additional responsibilities to the employee.

First, it is necessary to obtain the employee’s consent to perform the functions of an absent colleague. Secondly, document these changes in labor relations.

What are additional responsibilities?

In labor law, the concept of “additional duties” means the performance by an employee, for a fee, of additionally assigned labor functions on an equal basis with his main responsibilities (established in the employment contract) during the working day (Article 60.2 of the Labor Code of the Russian Federation).

There are no restrictions regarding the circle of persons who can be involved in carrying out additional assignments.

The manager has the right to assign additional responsibilities to any subordinate, based on his workload, experience, and professional qualities. The main condition is obtaining written consent from the employee.

Labor related to the performance of functions not provided for in the employment contract is additional and is paid separately.

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A person may be involved in additional work in the following cases:

• Absence from the workplace of a person for whom these duties are the main ones. The list of such cases allowing an employee to be legally absent from the workplace is established by the Labor Code of the Russian Federation. The most common of them are absence due to illness, vacation, or the employee undergoing a medical examination.

In all of these cases, the responsibilities of an absent colleague can be redistributed among working colleagues.

• In case a production task can only be performed by a certain specialist, but this specialty is not included in the staff list. The responsibilities of an absent specialist can be assigned to a specialist who has the necessary skills (combining professions).
• Increasing the volume of work within one profession. The employee is a qualified specialist and during the working day can perform, along with the main job duties, also others, but within the limits of his profession (for example, when staffing is reduced, the responsibilities of one employee can be transferred to another, more qualified one).

Order to assign additional responsibilities to an employee

Any change in working conditions can be made by the employer only after issuing a corresponding order (mandatory order for subordinates to execute).

The order to assign additional duties is issued by the personnel service.

Before issuing an order, the consent of management and the employee who is assigned these responsibilities must be obtained.

The employee’s consent is usually formalized in the form of a bilateral agreement, which must provide a list of responsibilities assigned to the employee, the amount of payment for additional labor, and the duration of the agreement. The agreement is signed by the employee and the employer.

After registration, the order is given to the employee for review. By signing the order, the employee agrees with its contents and confirms that he has read it.

• Responsibilities assigned. This paragraph must be stated in detail, indicating to what extent and what responsibilities are assigned to the person.

For example:

“Assign the accountant Smolina A.P. performing the duties of a cashier during the working hours established by the employment contract for additional payment.”

• Terms of payment. As a rule, if the duties are performed in full, then the amount of payment is set in the amount of the salary of the absent employee; if labor functions are performed partially, then in proportion to the volume of work performed.

But, in any case, the amount of payment will be established by agreement between the employee and the employer.

“Install Smolina A.P. additional payment for performing the duties of a cashier in the amount of 10,000 rubles.”

• A document base. Link to the number and date of the document assigning additional work to the employee (additional agreement).
• Signature company manager and employee.

If an employee refuses to sign the order, another employee may be nominated to perform the duties.

• Requisites, indicated in individual cases. In cases where the assignment involves combining positions, the assigned position will be additionally indicated.

For example:

“Assign the duties of an engineer to the chief mechanic Rysin O.K.”

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In the process of industrial relations, non-standard situations often arise that require work to be performed without complying with the parameters of working conditions and payment, approved by the internal labor documentation of the business entity. Assigning additional responsibilities to an employee is possible only after obtaining the employee’s consent and completing the appropriate documentation. It does not take into account whether the additional work qualifies as the main job or not.

Adding additional responsibilities to the main job

Legislative regulation

When assigning additional responsibilities to an employee, one should rely on current legislative norms and internal documentation of the enterprise.

The list of responsibilities of each employee is determined by the terms of the employment contract, the elements of which must be reflected in the job description. When preparing documentation, you should take into account the range of responsibilities regulated by a particular profession and the qualification requirements for it.

If there is a production need to perform work that is not taken into account by the internal regulatory documentation drawn up for a specific employee position, it is necessary to make appropriate changes to it. To do this, it is necessary to adjust the documentation regulating labor relations.

Legal norms

The Labor Code defines the rights of each employee of a business entity to work in accordance with the requirements of a formalized agreement with the employer. He is not authorized to assign additional duties to hired workers without obtaining their consent. To legally make changes to the documentation regulating changes in labor parameters, it is necessary to notify the employee in writing about the planned changes no later than 2 months before their implementation. Adjustments to duties can only be made after receiving the employee’s written consent after two months from the date of the event.

It is worth noting that if, when the list of works is changed, the employee’s functional responsibilities do not change, then the internal documentation of the enterprise can be changed without the consent of the employees. After the internal documentation has been completed and put into effect, employees must be familiarized with the list of obligations set out in the new edition.

When additional responsibilities are necessary

Non-standard production situations that require additional obligations to be imposed on employees may be due to the absence of an employee from the workplace, whose responsibilities are transferred to the shoulders of other persons. The reasons for the event may be illness, vacation or medical examination. If the solution to a production problem is within the competence of a specialist who has a specific qualification, a specialty for which is not included in the staffing table, then such obligations can be assigned to an employee who has the appropriate education and skills.

Dependence of labor parameters and remuneration on the applied method of assigning additional responsibilities

An increase in the volume of product output, as well as changes in production regulations, may require additional work not previously provided for by the business entity. New responsibilities may be assigned to an employee within the limits of his competence. It is important to correctly formalize additional responsibilities for the employee in order to eliminate later disputes regarding remuneration and incompetent performance of duties, which the employee may not be aware of.

ST 24 Tax Code of the Russian Federation.

1. Tax agents are persons who, in accordance with this Code,
assigned responsibilities for calculating, withholding from the taxpayer and transferring taxes
into the budget system of the Russian Federation.

2. Tax agents have the same rights as taxpayers, unless otherwise
provided for by this Code.
Ensuring and protecting the rights of tax agents is carried out in accordance with Article 22
of this Code.

3. Tax agents are obliged to:
1) correctly and timely calculate and withhold from funds paid
taxpayers, and transfer taxes to the budget system of the Russian Federation for
relevant accounts of the Federal Treasury;
2) notify in writing the tax authority at the place of your registration about the impossibility of withholding
tax and the amount of debt of the taxpayer within one month from the date when
the tax agent became aware of such circumstances;
3) keep records of accrued and paid income to taxpayers, calculated,
taxes withheld and transferred to the budget system of the Russian Federation, including
for each taxpayer;
4) submit to the tax authority at the place of your registration the documents necessary for
exercising control over the correctness of calculation, withholding and transfer of taxes;
5) for four years ensure the safety of documents necessary for
calculation, withholding and transfer of taxes.

3.1. Tax agents also bear other duties provided for herein.
Code.

4. Tax agents transfer withheld taxes in the manner prescribed
this Code for payment of tax by the taxpayer.

5. For failure to perform or improper performance of the duties assigned to him
the tax agent bears responsibility in accordance with the legislation of the Russian Federation.

Commentary to Art. 24 Tax Code

In accordance with Art. 9 of the commented Code, participants in relations regulated by the legislation on taxes and fees include, among other things, organizations and individuals recognized as tax agents in accordance with the legislation on taxes and fees. The article under comment is devoted to establishing the legal status of these participants in tax legal relations and regulating their activities.

Tax agents may be recognized as individuals and organizations who, in accordance with part two of the commented Code, are entrusted with the duties of calculating, withholding from the taxpayer and transferring certain taxes to the budget system of the Russian Federation. So, for example, in relation to personal income tax, Art. 226 of the commented Code contains a list of persons who are recognized as tax agents for the specified tax, namely: Russian organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, as well as separate divisions of foreign organizations in the Russian Federation, from which or in as a result of relations with which the taxpayer received the income provided for in paragraph 2 of this article, as well as bar associations, law offices and legal consultations on income from the income of lawyers. In relation to income tax, Art. 289 of the commented Code establishes that if the taxpayer is a foreign organization that receives income from sources in the Russian Federation that are not associated with its permanent establishment in the Russian Federation, then the responsibility for determining the amount of tax, withholding this amount from the taxpayer’s income and transferring the tax to the budget rests with a Russian organization or a foreign organization operating in the Russian Federation through a permanent representative office (tax agents), paying the corresponding income to the taxpayer. Tax agents for value added tax are bodies, organizations or individual entrepreneurs authorized to carry out on the territory of the Russian Federation the sale of confiscated property, property sold by court decision, ownerless valuables, treasures and purchased valuables, as well as valuables transferred by right of inheritance to the state. Also clause 3 of Art. 161 of the commented Code provides that when local government bodies provide municipal property for rent on the territory of the Russian Federation, the tax base is determined as the amount of rent, taking into account the tax, by the tax agent separately for each leased property; in this case, tax agents are the tenants of the specified property; they are responsible for calculating, withholding from funds paid to the lessor, and paying the appropriate amount of tax to the budget.

In accordance with the commented article, tax agents have the same rights as taxpayers, unless otherwise provided by the legislation on taxes and fees. Ensuring and protecting their rights is carried out in accordance with Art. 22 of the Tax Code of the Russian Federation (see commentary to it). In addition, it is necessary to take into account the provisions of Art. 35 of the Tax Code of the Russian Federation (see commentary to it), according to which tax authorities are responsible for losses caused to tax agents as a result of unlawful actions (decisions) or inaction of these bodies, as well as unlawful actions (decisions) or inaction of officials and their other employees when performance of their official duties.

The responsibilities of tax agents are established in the commented article: 1) correctly and timely calculate, withhold from funds paid to taxpayers, and transfer taxes to the budget system of the Russian Federation to the appropriate accounts of the Federal Treasury; 2) notify in writing the tax authority at the place of your registration about the impossibility of withholding tax and the amount of the taxpayer’s debt within one month from the day the tax agent became aware of such circumstances; 3) keep records of accrued and paid income to taxpayers, calculated, withheld and transferred taxes to the budget system of the Russian Federation, including for each taxpayer; 4) submit to the tax authority at the place of registration the documents necessary to monitor the correctness of calculation, withholding and transfer of taxes; 5) for four years, ensure the safety of documents necessary for the calculation, withholding and transfer of taxes. In addition, tax agents may bear other responsibilities provided for by the legislation on taxes and fees.

The responsibility to pay a specific tax lies with the taxpayer. According to paragraph 1 of Art. 45 of the Tax Code of the Russian Federation (see commentary to it), it must be executed by the taxpayer independently, unless otherwise expressly provided for by the legislation on taxes and fees. The inclusion of a tax agent in the relationship “taxpayer - budget of the corresponding level of the budget system of the Russian Federation” is precisely such an exception. In connection with the indicated importance of tax agents in relations with the fulfillment of the obligation to pay taxes, the legal position on the moment the taxpayer fulfills this obligation deserves special attention. This position initially developed within the framework of judicial and arbitration practice, and with the adoption of the commented Code it was included in it. Thus, in relation to taxpayers - individuals, the Constitutional Court of the Russian Federation in its Resolution No. 24-P of October 12, 1998 indicated that, taking into account the multi-stage process of paying income tax, it is considered paid from the moment when the employer withheld its amount from wages , and not when the corresponding funds entered the budget. Already in Article 45 of the Tax Code of the Russian Federation (see the commentary to it), in relation to the fulfillment of the obligation to pay taxes through a tax agent, it is established that this obligation is considered fulfilled from the day the tax amounts are withheld by the tax agent.

In accordance with Art. 8 of the Tax Code of the Russian Federation (see commentary to it), tax can be paid exclusively in cash, i.e. by alienating the taxpayer’s funds belonging to him by right of ownership, economic management or operational management. In this case, the obligations of the tax agent to the taxpayer can be fulfilled in non-monetary (in kind) form. In this regard, it is necessary to take into account the legal position expressed in paragraph 10 of the joint Resolution of the Plenum of the Supreme Court and the Plenum of the Supreme Arbitration Court dated June 11, 1999 N 41/9, according to which, in the case where income subject to taxation by a tax agent, received by the taxpayer in kind and no cash payments were made to the taxpayer in the corresponding tax period, the tax agent does not have the obligation to withhold tax and in this case the necessary information is submitted by the tax agent to the tax authority in the manner prescribed by the commented article. This position was repeated in paragraph 1 of the Resolution of the Plenum of the Supreme Arbitration Court dated July 30, 2013 N 57, according to which, if no cash payments were made to the taxpayer during the tax period and the withholding of the tax amount turned out to be impossible, the tax agent, guided by paragraph 3 of the commented Article, is only obliged to calculate the amount of tax payable by the taxpayer and inform the tax authority about the impossibility of withholding the tax and the amount of tax debt of the relevant taxpayer. The said judicial body further (in paragraph 2) indicates that the forced fulfillment of the duties of a tax agent by collecting from him untransferred amounts of tax, as well as corresponding amounts of penalties, is possible only in the case where the tax agent nevertheless withheld the amount of tax from the taxpayer, but not included in the budget. The Supreme Arbitration Court provides an exception to this rule in the case where the tax was not withheld by the tax agent when paying funds to a foreign person who is not registered for tax purposes in the Russian Federation. In these circumstances, it seems reasonable to collect from the tax agent not only penalties, but also the amount of the tax itself.

The rules established for taxpayers can be applied to tax agents only in cases expressly provided for by the legislation on taxes and fees. In this regard, a number of legal positions of various judicial authorities are of interest. Thus, the Plenum of the Supreme Arbitration Court of the Russian Federation, in paragraph 23 of its Resolution No. 57 of July 30, 2013, recommended that lower courts take into account that, since paragraph 3 of Art. 76 of the commented Code connects the possibility of suspending transactions on bank accounts with late submission of tax returns, and by virtue of clause 1 of Art. 80 of the commented Code, a tax return can be submitted only by the taxpayer; the corresponding interim measure cannot be applied to the tax agent if he violates the deadlines for submitting calculations provided for in part two of the commented Code. On the other hand, in the same Resolution, the Plenum of the Supreme Arbitration Court of the Russian Federation, explaining the provisions of Art. 78 of the commented Code, indicated that the rules for offsetting or returning overpaid (collected) amounts of tax (fees) and penalties also apply to tax agents, explaining that if, during the consideration of the case, the court determines that the amounts excessively transferred by the tax agent to the budget do not exceed the amounts , withheld from the taxpayer, then the decision to offset or return these amounts in favor of the tax agent can be made by the court only in two cases: 1) if the return to the taxpayer of the amounts excessively withheld from him by the tax agent is imposed on him by law; 2) if, at the request of the taxpayer or on his own initiative, the tax agent paid the taxpayer the amount of tax that was unreasonably withheld from him.

It is possible to assign additional responsibilities to the employee in the form of combination. This article discusses the features of using various options.

Now, when organizations are saving on personnel, many functions that were hired by a new employee before the crisis are distributed among the old ones.

When concluding an employment agreement (contract) in accordance with Art. 19 of the Labor Code of the Republic of Belarus (hereinafter referred to as the Labor Code), between the employer and the employee, the labor function of the employee is determined (work in one or more professions, specialties, positions, indicating qualifications in accordance with the employer’s staffing table, functional responsibilities, job description).

The range of functional duties that each employee must perform in his profession, specialty, qualification or position is determined by the Unified Tariff and Qualification Directory of Work and Professions of Workers, the Unified Qualification Directory of Employee Positions, job (work) instructions, regulations, technical rules, regulations.

In this case, the functional responsibilities of the employee relate to the essential terms of the employment agreement (contract). A complete listing of the employee’s functional responsibilities is, as a rule, set out in the job description (work) description, and the employment agreement (contract) provides a direct reference to these instructions.

When hiring, the employer is obliged to acquaint the employee with signature with the assigned work, conditions and remuneration and explain his rights and obligations (clause 2 of article 54 of the Labor Code). The employer does not have the right to require the employee to perform work not stipulated by the employment contract, except for cases provided for by legislative acts (Article 20 of the Labor Code).

The employer is obliged to organize the work of employees in such a way that everyone performs work in their specialty and qualifications in accordance with the position or profession defined in the concluded employment contract, during working hours. In the Labor Code there are 2 similar ways to assign additional responsibilities to an employee: internal part-time work and combination of professions (positions). Let's figure out which option is more suitable in your situation.

How does combination differ from internal combination?

Both combination of professions (positions) and internal part-time work means that in addition to the main one, the employee has some additional work in the organization. Moreover, it does not have to be related to the main position (for example, it is not forbidden to combine the work of a telephone operator and, for example, a courier). The difference between combination and part-time work is subtle, but fundamental for document flow. Combination means that an employee has additional responsibilities in addition to his main job in the organization.

The legislation establishes that combination is the performance by the same employer, along with one’s main job stipulated by an employment contract, of additional work in another profession (position) or the duties of a temporarily absent employee without release from his main job during the working day established by law ( work shift) (part one of Article 67 of the Labor Code).

IT IS IMPORTANT! When combining both work - both primary and additional - the employee performs during working hours. But internal part-time work assumes that the employee, having completed the main job, begins additional work. Thus, he performs part-time work in his free time from his main job. At the same time, he occupies the corresponding vacancy part-time.

The legislation establishes that part-time job - this is the performance by an employee, in his free time from his main job, of another permanently paid job for the same or another employer under the terms of an employment contract (part one of Article 343 of the Labor Code). The length of working time established by the employer for part-time workers cannot exceed half of the normal working time established by Art. 111-114 TK (Article 345 TK).

In accordance with the provisions of Art. 346 of the Labor Code, remuneration for part-time workers is made in proportion to the time worked. When standard tasks are established for part-time workers with time-based wages, payment is made based on the final results for the amount of work actually completed. Work performed by part-time workers for the same employer while performing another function, as well as for another employer in excess of the main work time, is not recognized as overtime (clause 3 of part two of Article 119 of the Labor Code).

It is clear that at what time the employee is engaged in the main work and at what additional time, most often it is not tracked in any way, and this is impossible. Therefore, as a rule, you can arrange both an internal part-time job and a combination of your choice. The exception is situations when it is obvious that it is more correct to use one or another option. For example, the courier is assigned the duties of a telephone operator specifically in the evening hours.

It is clear that in this case it is more correct to arrange an internal part-time job. But if you do not specify exactly what hours the courier also works as a telephone operator, you can arrange both a part-time job and a part-time job. Meanwhile, it is easier to arrange a combination: there will not be as many documents as with a part-time job, and the accountant will be able to avoid conflicts with inspectors, who often find fault with the calculation of individual payments to part-time workers.

In addition, if the organization no longer needs the employee to perform additional functions for a fee, it is much easier to terminate the agreement with him with a combination of jobs than with a part-time job.

Combination requires less documents than part-time

If the employee will combine responsibilities, there is no need to draw up a second employment contract, as with a part-time job. It is enough to conclude an additional agreement with the employee to the current employment contract. In the agreement The following conditions must be specified:

Additional duties and the period of time during which they must be performed;

Amount of additional payment for work;

Make a note that the employee agrees to combine 2 or more professions (positions).

When establishing an employee in accordance with Art. 32 and 67 of the Labor Code of Combination, it is necessary, in connection with justified production, organizational or economic reasons, to notify the employee in writing no later than 1 month in advance of a change in significant working conditions (establishment of combination).

If the employee agrees, issue an order (instruction) to establish the combination. If an employee refuses to continue working due to a change in significant working conditions, it is necessary to issue an order for his dismissal in accordance with clause 5 of Art. 35 of the Labor Code, make the final payment, make an entry in the work book and issue it to the employee on the day of dismissal.

Additionally, it should be noted that in order to assign additional responsibilities (additional functions) to an employee in another profession (position), there must be justified production, organizational or economic reasons. Otherwise, the dismissal of an employee due to refusal to continue work with changed significant working conditions under clause 5 of Art. 35 of the Labor Code may be regarded as illegal.

Important Terms

When assigning additional work to an employee or assigning additional functions in another profession (position), consider the following important conditions:

Additional work (additional functions) should not deteriorate the quality of the main work performed by the employee;

The assignment of additional work (assignment of additional functions) must be economically feasible;

Performing additional work (functional responsibilities) in the relevant profession (position) requires the employee to have the appropriate qualifications.

Thus, additional work (functional responsibilities) can only be assigned in writing and subject to the above conditions. Please note that when combining, it does not matter how many hours the employee needs to complete the additional work. But part-time work cannot take more than 4 hours a day, except for cases provided for by law (50% of the monthly norm).

When combined there are no such restrictions. This means that the amount of additional payment can be any - not necessarily half the salary.

The work is also simplified by the fact that the time that the employee spent on additional duties does not need to be reflected in the time sheet. In addition, an entry about part-time work in the employee’s work book is made at the request of the employee at the place of his main job (clause 6 of the Instructions on the procedure for maintaining work books of employees, approved by Resolution of the Ministry of Labor of the Republic of Belarus dated 03/09/1998 No. 30).

The basis for the entry is a document confirming part-time work (an order from the employer, if the part-time job is established within one employer, or a copy of the order of another employer for whom the employee works part-time). The entry is made according to the general rules established by the said Instructions, with an additional indication that the employee is being hired on a part-time basis. In case of combination, additional information, as a rule, is not entered into the work book.

It is easier to remove additional responsibilities when combining them than when working part-time.

When combining, it is assumed that the employee performs additional work temporarily. The organization has the right to stop engaging an employee in additional work at any time; all you need to do is issue an order from the director. To terminate an employment contract for part-time work, you must follow other rules.

If management decides to hire a new employee, then the internal part-time employee should be warned about this. His consent is not needed in such a situation. But if there is no need for a part-time worker for other reasons (for example, due to a reduction in the amount of work), then the general rules apply. That is, it will be possible to terminate a part-time contract only for the reasons listed in the Labor Code (for example, by agreement of the parties).

Alexey Parkhimovich, leading labor economist

The holiday season is approaching, and care must be taken to ensure that employees going on vacation does not lead to disruptions in the organization’s activities. Let's consider how to distribute the responsibilities of a temporarily absent employee.

Options for assigning duties to an employee who is temporarily absent

You can entrust the duties of a temporarily absent employee to another employee of the organization in the following order:

For information on how to process an internal translation and pay for the work during the translation, read: 2009, No. 19, p. 77

• temporary combination, increasing the volume of work or expanding the service area (so-called substitution);
• internal part-time work;
• temporary transfer.

These options are very similar. But they are processed and paid for differently. This table will help you choose the best option.

Of course, the choice is yours. But still, substitution is perhaps the most optimal of the three options for the holidays. After all, the employee will not have to be released from performing his own duties. Therefore, we want to talk about how to properly arrange and pay for the replacement.

We agree with the employee

So, the employee, along with his main job, will perform additional duties within the working hours established for his main job by condensing his work during the working day. He may be entrusted with both work similar to the one he performs (increasing the volume of work, expanding the service area), and work in a different position/profession (combining).

Substitution is the most convenient way assign the duties of a temporarily absent employee to another employee. After all, the employee performs additional duties along with his own during the working day.

One employee can be assigned to perform the duties of even several absent employees, if he has the ability to cope with this additional workload during the working hours established for him.

But first you need O articles. 60, 60.2 Labor Code of the Russian Federation:

• obtain the employee’s consent to perform additional work;
• negotiate with the employee about payment.

We prepare documents

After receiving the employee's consent, we do the following.

STEP 1. We include rules on filling positions in local regulations

In order not to distribute the responsibilities of an employee who has gone on leave in an emergency manner, it is better to establish options for possible replacement of positions in advance in the local regulatory act of the organization (for example, in the internal labor regulations). This will also help when scheduling vacations. It is clear that it is better to redistribute responsibilities within one structural unit or within related professions and positions.

Let’s assume that the organization’s staffing table provides for the following positions:

• chief accountant (1 unit);
• senior accountant (1 unit);
• accountant (2 units);
• cashier (1 unit);
• head of the HR department (1 unit);
• senior HR inspector (1 unit).

The following options for filling positions may be established in the internal labor regulations.

Also, a local regulatory act can prescribe general rules for determining the amount of additional payments for performing the duties of temporarily absent employees.

STEP 2. We conclude an additional agreement to the employment contract

It needs to indicate b Art. 60, Art. 60.2, Art. 151 Labor Code of the Russian Federation:

• which extra work entrusted to the employee. If the employee will combine responsibilities for another position, indicate exactly what responsibilities he is assigned (all or only certain responsibilities). If the replacement takes place for a similar position, then write what additional amount of work the employee must perform;

We warn the personnel officer

With an employee temporarily replacing another, it is necessary enter into an additional agreement. One order is not enough.

• term substitutions. This will be the period when the replaced employee is on vacation, business trip, or on sick leave. But keep in mind that the “deputy” has the right to refuse to perform additional work before the expiration of this period. The employer may also cancel the substitution early. Each of the parties (both employee and employer) is obliged to notify the other party about this in writing no later than 3 working days;

• surcharge amount for replacement. The Labor Code of the Russian Federation does not establish either a minimum or maximum amount of such additional payment. It is set taking into account the amount of additional work assigned s Art. 151 Labor Code of the Russian Federation:
• <или>in a fixed amount;
• <или>as a percentage of the salary (tariff rate) for the main or replaced position.

If several employees are entrusted with the duties of a temporarily absent employee, the amount of additional payment may be the same for everyone or may vary depending on the amount of additional work assigned. However, its size may not be limited to the salary of a temporarily absent employee.

Additional agreement
to the employment contract dated March 12, 2007 No. 31-TD

Moscow

Limited Liability Company "Season", hereinafter referred to as the "Employer", represented by General Director A.A. Smirnov, acting on the basis of the Charter, on the one hand, and Ksenia Borisovna Filippova, holding the position of accountant, hereinafter referred to as "Employee", on the other hand the other parties, collectively referred to as the “Parties”, have entered into this additional agreement to the employment contract dated March 12, 2007 No. 31-TD on the following:

1. Due to the fact that senior accountant I.N. Ryabova is on annual paid leave. The Employee is entrusted with the performance of all her duties in accordance with the job description during the period from May 23 to June 5, 2011, without relieving the Employee of her duties as an accountant.

2. The employee is given an additional payment for performing the duties of a temporarily absent employee in the amount of 40% of the salary for the position of senior accountant.

STEP 3. We draw up a replacement order

The employee must be familiarized with this order against signature.

Limited Liability Company "Sezon"

Moscow

Order

For the period of the next annual leave of the senior accountant Ryabova I.N. from May 23 to June 5, 2011, assign the performance of her duties to accountant K.B. Filippova. without releasing her from her job as an accountant.

Install Filippova K.B. for the specified period, an additional payment of 40% of the salary for the position of senior accountant.

The following have been familiarized with the order:

Information about the performance of additional work does not need to be entered into the employee’s personal card (Form No. T-2 approved Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1) and in his work book at Art. 66 Labor Code of the Russian Federation; clause 4 of the Rules for maintaining and storing work books, producing work book forms and providing them to employers, approved. Decree of the Government of the Russian Federation dated April 16, 2003 No. 225. However, at the employee’s request, you can reflect them in section X “Additional information” of the personal card.

Example. Calculation of additional payment upon replacement

/ condition / Due to senior accountant I.N. Ryabova’s being on annual paid leave. accountant K.B. Filippova with her consent, she was assigned to perform the duties of a senior accountant during the period from May 23 to June 5, 2011.

The additional payment for replacement is 40% of the salary for the position of senior accountant.

The salary of a senior accountant is 25,000 rubles.

/ solution / The algorithm of actions is as follows.

STEP 1. We calculate the amount of additional payment per month:

25,000 rub. x 40% = 10,000 rub.

STEP 2. We determine the amount of the surcharge for May 2011. The period from May 23 to May 31, 2011 is 7 working days, and the amount of the surcharge will be:

10,000 rub. / 20 days x 7 days = 3500 rub.

STEP 3. We determine the amount of the surcharge for June 2011. The period from June 1 to June 5, 2011 is 3 working days, and the amount of the surcharge will be:

10,000 rub. / 21 days x 3 days = 1428.57 rub.

We transfer powers to the deputy

The possibility of replacing a temporarily absent employee can also be provided for when concluding an employment contract. First of all, this applies to positions of deputy heads of an organization or head of a structural unit. The replacement of a temporarily absent manager is established by an employment contract with the deputy or his job description. In this case, there is no need to conclude an additional agreement to the employment contract with him. He will do this automatically, since this is his responsibility as part of his labor function under the employment contract. An order to assign the duties of an absent manager to a deputy manager is needed only if he has several deputies on various issues, and only one of them will replace the manager.

The employment contract with the deputy or his job description must also reflect whether the deputy has the right to sign contracts, financial and other documents during this period. If this is not agreed upon, and the deputy must be given the right to sign during vacation, then you can issue an order granting the deputy the authority to sign documents or issue a power of attorney to the deputy. b Art. 185 Civil Code of the Russian Federation.

If the deputy is also given the right to sign financial documents during the vacation, then you need to issue temporary bank cards with samples of his signature And clause 7.16 of the Instruction of the Central Bank of the Russian Federation dated September 14, 2006 No. 28-I. All documents that the deputy will sign must indicate the position (“deputy manager” (“deputy chief accountant”)), his last name, first and middle initials and signature.

From authoritative sources

Deputy Director of the Department of Wages, Labor Safety and Social Partnership of the Ministry of Health and Social Development of Russia

“The Soviet Decree on the procedure and conditions for combining positions contained a ban on the heads of organizations, their deputies, heads of structural units, departments, workshops, services and their deputies from holding multiple positions th subp. “a” clause 15 of the Resolution of the USSR Council of Ministers dated December 4, 1981 No. 1145 “On the procedure and conditions for combining professions (positions)” (lost force from March 10, 2009 due to the adoption of the Government of the Russian Federation Resolution No. 216 dated March 10, 2009).

This ban in 2003 was recognized by the Supreme Court as contrary to the Labor Code of the Russian Federation in relation to the heads of structural units, departments, workshops, services and their deputies th Ruling of the Supreme Court of the Russian Federation dated March 25, 2003 No. CAS 03-90.

And in 2009, this Soviet Decree completely lost its force at Decree of the Government of the Russian Federation of March 10, 2009 No. 216. Thus, heads of organizations and their deputies also received the right to combine positions.

If senior or mid-level managers are required to combine positions in accordance with the employment contract or in accordance with the job description, then now there are no restrictions for them on additional payment for combination. Therefore, by decision of the authorized body of the organization (board of directors, head of the organization), they can make such an additional payment.”

That is, at present, the establishment of additional payments to the management team of the organization for the time the duties of a temporarily absent employee are performed by position remains at the discretion of the employer.