HR accounting and personnel documentation in a small enterprise

As a rule, it is irrational to create a special personnel service in a small enterprise. Since the amount of work with personnel in small companies is usually small, personnel documentation is entrusted to one of the employees, most often a secretary or an accountant. And it is logical to create a special rate in this case is simply economically unprofitable.

The specific features of small business are such that personnel documentation can be kept in the minimum acceptable volume that meets the capabilities and needs of a small enterprise, while only the most necessary functions are performed. It should be noted that personnel work in small organizations is carried out mainly as needed, and not constantly, and is reduced to the selection and hiring, dismissal of staff, management of wages and control of labor discipline, determining the sequence of vacations. Nevertheless, personnel policy does not lose its key importance in creating a professional and close-knit team.

Despite the lack of a specialized personnel department in a small enterprise, the organization of personnel records management cannot be neglected. Personnel documentation, albeit in a reduced volume, should be maintained in accordance with established rules and existing legislation, and the need for this should not be underestimated.

Legally correct and rational organization of paperwork ensures the optimization of the workflow and the reduction in the amount of documentation, increases the efficiency of personnel work. HR records document labor relations. Even the minimum list of documents required to be maintained in a small enterprise is quite large. These are the following main documents:

• orders and orders for employment;

• staffing table;

• employment contracts;

• personal cards;

• orders for leave;

• vacation schedule;

• orders for transferring to another job, combining posts ;

• dismissal orders;

• time sheets;

• internal regulations and labor discipline ;

• provision governing the protection of personal data;

• work books and a book of their registration;

• labor protection documentation.

Any personnel documentation from this list has legal, and often commercial value, which confirms the importance of its maintenance and the need for proper execution. These documents confirm the rights and obligations of both the employer and the employee, and, if necessary, become important evidence in disputed situations.

The documentation of labor relations provides pension, social and other guarantees provided to employees by Russian law. Personnel documentation serves as the basis for calculating salaries, benefits, premiums, for determining insurance and seniority, accruing pensions, therefore a responsible and error-free approach to the design of these primary sources is important. A careless attitude to document management can adversely affect the well-being of both the enterprise and its employees.

Unfortunately, the lack of professional personnel managers in small enterprises often leads to poor quality personnel management and, as a result, a violation of labor laws.

An audit can help to eliminate such violations before they are identified by the labor or tax inspectorate, or by representatives of the social insurance fund. An audit of personnel documentation provides a set of actions to verify the correctness of paperwork and the correctness of accounting. The auditors will give an expert assessment of the risks in the event of violations and recommendations for the optimization of HR management in order to eliminate them.

By optimizing personnel documentation, it is possible not only to avoid penalties from the inspection bodies, but also to increase staff manageability, ensure transparency of labor relations and protect the rights of their employees.

Source: https://habr.com/ru/post/G40461/


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