How are personal files maintained and stored?
A personal file is maintained throughout the entire period of employment of each employee. Maintenance includes:
making entries in the inventory;
placing documents as they are received in chronological order;
seizure of documents with outdated information (for example, certificates).
In addition, the personal file, if necessary, can be transferred to other persons who have access to the personal data of employees. A substitute card is created for the issued case. It indicates when, where and to whom the personal file was issued. Persons who have received a personal file sign on the substitute card. When the case is returned, the date of return is indicated on it. The substitute card is put into the case.
If a separate document is removed from a personal file, a certificate signed by the employee responsible for personnel records is placed in its place, indicating for what purpose, on what basis the document was withdrawn and to whom it was transferred.
The personnel employee responsible for maintaining and storing personal files periodically checks the state of personal files (for example, once a year) for the safety of the documents included in them.
There may be an obligation to familiarize employees with the documents of their personal files at least once a year. If the employee wants to familiarize himself with his personal file, this will have to be ensured in accordance with the requirements of the law.
Personal files are stored in locked fireproof cabinets, excluding access to other employees, where they are arranged by serial numbers, alphabetically or by structural divisions. A personnel employee involved in the management of personal files is obliged to ensure the safety of personal files and the confidentiality of the information contained in them (for example, do not leave personal files on desks unattended).
How are personal files prepared?
Personal files are formed and maintained, as a rule, by the personnel service. A personal file is created immediately after the registration of an employment relationship with an employee. To do this, purchase regular cardboard “Delo” folders or order special ones.
The cover page of the personal file is the cover of the folder. You can design the cover, for example, like this:
The start date of the personal file is the date of the hiring order, and the end date is the date of the dismissal order. The case number is initially established in the personal file register, where they are usually numbered in gross order or using indexes for different categories of workers. For ease of searching, the index and case number can be placed on the spine of the personal file folder.
Documents are placed or filed using a needle and thread in a folder in chronological order.
Personal files of employees are published in accordance with the Regulations. By virtue of GOST R 21.1101-2021, approved by Order of Rosstandart dated June 11, 2021 No. 156-st, stitching means the placement of project documentation materials on paper in bindings or in hard folders with easily removable fastenings (locks).
The pages must be numbered in any case.
According to the Recommendations, it is unacceptable to create so-called personal file orders, when several personal files are stitched into one, thereby violating the general features of forming files and the procedure for working with restricted documents.
An internal inventory must be included in the personal file. Here is an example of a form:
Total ___________________________________ documents.
Number of internal inventory sheets __________________________.
Job title of the person,
At the end of the case, a certification sheet is placed. It is compiled to take into account the number of sheets in the case and the peculiarities of their numbering. The certification sheet can be drawn up in the form established by the Basic Rules for the Operation of Archives of Organizations (approved by the Decision of the Board of Rosarkhiv dated 02/06/2002).
The certification sheet is drawn up on a separate sheet, which is placed behind the last document of the case. It can also be glued to the inside cover of a case.
How institutions should staple primary documents
The Ministry of Finance clarified how institutions should file primary accounting documents. The corresponding clarifications are provided in letter dated 04/28/2020 No. 02-07-05/34707.
The Department notes that paragraph 11 of the Instructions for the application of the Unified Chart of Accounts for government agencies, state and municipal institutions (order dated December 1, 2021 No. 157n) requires chronological selection and binding of paper primary accounting documents related to the relevant Operations Journals, other accounting registers. This must be done after each reporting period (month, quarter, year).
At the same time, given that accounting is carried out using the double entry method, the primary accounting document, as a rule, is the basis for recording transactions in different accounting registers.
In this regard, the Ministry of Finance notes that the primary accounting document can be filed in a separate volume or in one of the Operations Journals.
The procedure for stitching together primary accounting documents related to the transaction journal is not established by regulations governing accounting and preparation of accounting (financial) statements.
Accordingly, this procedure can be determined by acts of the organization establishing accounting policies.
What documents should be included in a personal file?
Based on the definition of the concept of “work activity,” documents related to it begin to be drawn up from the moment of hiring. That is, a personal file begins with an employment contract and an order for employment. It ends with an order of dismissal.
Let us immediately note that the work book and personal card are not included in the personal file, since these mandatory documents are subject to separate storage in safes, metal cabinets or special rooms to ensure their safety.
We will not name all the documents that should be included in the personal files of civil servants and are listed in the Regulations, since many of them are related only to public service (for example, an application for employment, a certificate of income, documents on the inclusion of an employee to the personnel reserve).
Questionnaire filled out by the employee upon hiring
Copy of the employment contract
Copy of passport
Copies of documents confirming the employee’s right to tax deductions, for example, a child’s birth certificate
Copies of documents establishing disability and limited ability to work
Copies of documents on education and qualifications, documents confirming the increase or assignment of qualifications based on the results of additional professional training, documents on the award of an academic degree, academic title (if any)
Copies of military registration documents (for those liable for military service and persons subject to conscription for military service)
A copy of the certificate of registration with the tax authority of an individual at the place of residence in the Russian Federation
Copy of insurance certificate of compulsory pension insurance*
Copy of the medical insurance policy for compulsory medical insurance of citizens
Medical certificate of the established form confirming that the citizen does not have a disease that prevents him from entering work (in cases established by law) and has passed mandatory medical examinations
A copy of the employment contract, as well as copies of written additional agreements that formalize the changes and additions made to the employment contract
A copy of the agreement on full liability
Copies of orders (on hiring, transfers, promotion, application and removal of disciplinary sanctions, dismissal and others)
Reports and explanatory notes
Documents related to obtaining permission to work with personal data, with information constituting a state or other secret protected by law
* Due to changes in pension legislation, instead of a certificate, another document will be provided confirming registration in the individual (personalized) accounting system, including in electronic form (Article 65 of the Labor Code of the Russian Federation).
Other documents may also be attached to the personal file.
Please note that the original orders are stored separately. As for employment contracts, they can also be stored separately, and then only a copy is placed in the personal file. It all depends on the personnel document flow in a particular organization.
As a rule, temporary storage documents are not included in the personal file: certificates from the place of residence, health certificates, etc. But since there are no mandatory requirements, the question of which documents to include in the personal file is decided by the employer in depending on the specifics of the institution.
When an employee quits
After the dismissal of an employee, his personal file is transferred to storage. Based on the List of standard management archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating storage periods, approved by Order of the Ministry of Culture of the Russian Federation dated August 25, 2021 No. 558, personal files must be stored in the institution for 75 years.
However, before transferring the case for storage after the dismissal of the employee, copies of the passport, SNILS, education documents and other documents provided by the employee containing his personal data should be removed from there (clause 7 of Article 5 of Law No. 152-FZ) .
This data is subject to destruction or depersonalization upon achievement of the purposes of processing or in the event of the loss of the need to achieve these purposes, unless otherwise provided by federal law. Therefore, only originals and copies of documents that relate to work in the institution are kept in the personal file. Inventories are also compiled on them.
All paper clips and staples are removed from the personal file documents.
When transferring cases to the archive, if they are small, it is allowed to stitch them into “orders”. In this case, it is not necessary to draw up internal inventories for each personal file. But at the beginning of the order it is necessary to place a general internal inventory of the personal affairs included in it – after the cover.
* * *
It remains to be noted that if you decide to register personal files for employees, then first it is advisable to establish the procedure for their formation, storage, use and protection by a local act of the organization. In addition, you may have to purchase special cabinets or safes.
And of course, we should not forget that administrative measures under Art. 13.11 of the Code of Administrative Offenses of the Russian Federation, according to which the processing of personal data in cases not provided for by the legislation of the Russian Federation in the field of personal data, or the processing of personal data incompatible with the purposes of their collection, entails a warning or the imposition of an administrative fine: for officials – from 5,000 to 10,000 rubles ., for legal entities – from 30,000 to 50,000 rubles.
Is it possible to accept copies of documents instead of originals?
The organization is a supplier of products and delivers goods to customers through the services of a transport company. Primary documents accompanying the transfer of goods to the buyer are transferred to him through the driver of the transport company. The second copies of the primary documents, signed by the buyer, are transferred to the organization by mail. There are cases when the specified documents do not reach the addressee by mail. Can the supplier accept scanned copies of documents received from the buyer for accounting?
Having considered the question, we came to the following conclusion:
The absence of primary documents, as well as the presence of primary documents issued in the form of scanned copies, entails negative consequences for the supplier organization, as it indicates a violation of the requirements of accounting and tax legislation.
Rationale for the conclusion:
In accordance with Part 1 of Art. 9 of the Federal Law of December 6, 2021 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ), each fact of economic life is subject to registration as a primary accounting document. By virtue of the provisions of Art. 313 of the Tax Code of the Russian Federation, tax accounting is also maintained on the basis of primary documents
Moreover, for tax accounting purposes, the organization’s expenses must meet the requirements established by Art. 252 of the Tax Code of the Russian Federation.
Thus, expenses are recognized as justified and documented expenses incurred by the taxpayer aimed at generating income. In this case, documented expenses mean expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation.
Based on Part 4 of Art. 9 of Law N 402-FZ, all forms of primary accounting documents are determined by the head of the economic entity, and developed by the person entrusted with accounting.
The provisions of Law N 402-FZ do not provide for the mandatory use of forms of primary accounting documents contained in albums of unified forms. However, when developing their own forms, organizations can use unified forms approved by the State Statistics Committee of Russia as a model.
Consequently, primary documents independently developed by the organization and determined by the manager on the basis of Part 4 of Art. 9 of Law N 402-FZ, including the mandatory details provided for in Part 2 of Art. 9 of Law N 402-FZ, are documents drawn up in accordance with the legislation of the Russian Federation.
Analysis of the provisions of Art. 9 of Law N 402-FZ shows: this norm does not contain a direct prohibition on using a copy of it as a primary accounting document.
Moreover, part 8 of Art. 9 of Law N 402-FZ provide for the requirement to include copies of primary documents in accounting documents if their originals are seized in the prescribed manner.
At the same time, from the contents of Part 2 of Art. 9 of Law N 402-FZ it follows that the primary document must contain the personal signature of the person (persons) who completed the transaction, operation and is responsible (responsible) for its execution, or responsible (responsible) for the execution of the accomplished event.
It should be noted that the norms of the Tax Code of the Russian Federation also do not provide for the acceptance for registration of copies of primary documents made on paper.
The letter of the Federal Tax Service of Russia for Moscow dated January 25, 2008 N 20-12/05968 provides clarifications from which it follows that facsimile, scanned or otherwise made copies of primary documents are not supporting documents sufficient to recognize expenses for profit tax purposes.
The Federal Tax Service of Russia, in a letter dated May 17, 2021 N AS-4-15/8657@, comes to the conclusion that the original is a document drawn up on paper with handwritten signatures of the persons responsible for processing the transaction.
Replacement of the original document with its electronic scanned image with the signing of such an image with enhanced qualified electronic signatures of responsible persons of all participating parties in the event of an obligation to provide the original document is not provided for by current legislation.
At the same time, specialists from financial and tax services admit that if the taxpayer does not have documents confirming the expenses incurred, these expenses can be confirmed by properly certified copies of the missing documents (letters of the Ministry of Finance of Russia dated September 17, 2008 N 03-03-07/22, dated July 11 .2008 N 03-03-06/2/77, dated 04/03/2007 N 03-03-06/1/209, Federal Tax Service for Moscow dated 02/02/2009 N 08-19/008020).
Established judicial practice also confirms that the lack of original primary documents may be the subject of disputes with the tax authorities.
At the same time, in arbitration practice there is an opinion that for profit tax purposes, expenses confirmed by copies of primary documents can be recognized.
For example, in the resolution of the Moscow District AS dated November 3, 2021 N F05-14748/2021, the situation was considered when taxpayer
During the tax audit, he presented to the inspectorate not the originals of the primary accounting documents (invoices, certificates of work performed), but fax copies of these documents made on paper. The inspectorate excluded this amount from expenses that reduce the taxable base for income tax.
The judges, declaring the tax authority’s decision invalid, pointed out the unfoundedness of the tax authority’s conclusions regarding the lack of proof of the expenses declared by the taxpayer, arguing their position as follows:
Similarly, the resolution of the Federal Antimonopoly Service of the North-Western District dated December 2, 2021 N F07-11552/2021 noted that the presence of only “fax” copies of primary documents by the taxpayer, and not their originals, does not mean that he has no real costs.
In the decisions of the FAS of the North-Western District dated 01/14/2021 N A05-3208/2009, the FAS Moscow District dated 01/19/2021 N F05-14417/11 and dated 10/28/2008 N KA-A40/9050-08, the judges also considered it possible to take into account for profit tax purposes, expenses confirmed by copies of primary documents.
However, in the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated January 28, 2008 N A29-2743/2007, the judges came to the conclusion that copies of primary accounting documents certified by the chief accountant cannot serve as a basis for attributing disputed expenses to expenses that reduce income.
In addition, the court may recognize expenses as unconfirmed if the submitted copies of primary documents do not contain mandatory details (for example, signatures of responsible persons) (resolution of the Fourteenth Arbitration Court of Appeal dated July 17, 2021 N 14AP-1128/13).
Thus, the existence of arbitration practice indicates that the absence of originals of primary documents can lead to a dispute with the tax authorities.
Let us note that the courts make decisions, taking into account the circumstances of each specific case. It is impossible to predict the outcome of the court decision in your case. Therefore, we believe that in order to avoid claims from the tax authorities, organizations should request from the counterparty the originals of primary documents or copies of primary documents certified in the manner prescribed by current legislation.
From pp. 3.1.23 and 3.1.25 of the National Standard of the Russian Federation GOST R 7.0.8-2021 “System of standards for information, library and publishing. Office work and archival work. Terms and definitions”, approved by order of Rosstandart dated October 17, 2021 N 1185-st, It follows that a certified copy of a document is a copy of the document that fully reproduces the information of the original document, on which, in accordance with the established procedure, details are affixed that ensure its legal significance.
When certifying the compliance of a copy of a document with the original, below the “Signature” attribute, the certification inscription “True” is affixed; position of the person who certified the copy; personal signature; decryption of the signature (initials, surname); certification date. It is allowed to certify a copy of the document with a seal determined at the discretion of the organization (clause 3.26 GOST R 6.30-2003 “Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for the preparation of documents”, approved by Decree of the State Standard of the Russian Federation dated 03.03.2003 N 65-st).
At the same time, we believe that a certified copy of the primary document made on paper must contain all the mandatory details of the primary accounting document, including the signatures of the responsible persons of both parties.
On the need to certify copies of documents taking into account the requirements of the State Standard of Russia, see also letters of the Ministry of Finance of Russia dated 08/07/2021 N 03-02-Р3/39142, dated 01/28/2021 N 03-03-06/3/1, dated 05/11/2021 N 03- 02-07/1-122, dated 09/01/2021 N 03-01-11/4-288, etc.
In conclusion, we note that by virtue of clause 2 of Art. 160 of the Civil Code of the Russian Federation allows the use of facsimile reproduction of a signature using mechanical or other copying means, an electronic signature or another analogue of a handwritten signature when making transactions in cases and in the manner provided for by law, other legal acts or agreement of the parties.
However, the Ministry of Finance of Russia expresses the opinion that despite the fact that the agreement of the parties may provide for the transfer of documents between the parties to the transaction in the form of a facsimile copy, such a document can only be used in operational management for making management decisions and cannot be accepted to accounting when reflecting business transactions as a supporting document, since a facsimile copy does not guarantee the validity of the signature on it (letter of the Ministry of Finance of Russia dated December 20, 2000 N 16-00-14/820).
Thus, we believe that the absence of primary documents, as well as the presence of primary documents issued in the form of scanned copies, entails negative consequences for the supplier organization, since it indicates a violation of the requirements of accounting and tax legislation.
Copies of primary documents received from counterparties by fax or e-mail can only be used for the purpose of promptly making management decisions.
For accounting and tax purposes, it is still necessary to obtain their originals from counterparties.
In the situation under consideration, the parties may stipulate in the terms of the contracts the deadlines for the submission of properly executed primary documents.
Answer prepared by:
Expert of the Legal Consulting Service GARANT
Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Rodyushkin Sergey
August 20, 2021
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
So, what is a private matter? In the Methodological Recommendations for working with documents on personnel in state and municipal archives, archives of organizations (developed by VNIIDAD) (hereinafter referred to as the Recommendations), a personal file is defined as a systematized set of personal and primary accounting documents characterizing the work activity of a particular employee.
Since, as already noted, the obligation to maintain personal files in state and municipal institutions is not established by law, and there are no documents establishing the procedure for their management (unless it is established by regulatory departmental acts or local documents of the organization).
Those who plan to open personal files for employees can be guided by the Recommendations, as well as Decree of the President of the Russian Federation of May 30, 2005 No. 609 “On approval of the Regulations on the personal data of a state civil servant of the Russian Federation and the management of his personal file” (hereinafter – Position).
And of course, since documents containing personal data of employees are included in the personal file, you must comply with the requirements of the Federal Law of July 27, 2006 No. 152-FZ “On Personal Data” (hereinafter referred to as Law No. 152-FZ ).
Organizations can determine the rules for storing a universal transfer document independently | Federal Tax Service of Russia | 77 Moscow city
Publication date: 12/12/2021 14:45 (archive)
When using a universal transfer document (UTD), many taxpayers are faced with the question of where to file the original – in the folder with invoices or in the folder for settlements with suppliers? Using one document instead of two requires a revision of the organization’s document flow system.
For some, it is more common for invoices to be collected in one place and primary accounting documents in another. Meanwhile, the UPD contains all the necessary information. Such a document requires less storage space than the two it combines. In addition, no one obliges the primary accounting document to be filed in a folder for settlements with suppliers. Only the document identifier can be indicated in the accounting register. And nowhere is it established in what order documents, including invoices, should be stored. Therefore, the order in which documents are stored, if they are properly systematized, can be any. The main thing is that you can quickly find a specific document based on identification characteristics.
There are organizations where all UPD are filed and stored separately. For internal circulation, a scanned image of the desired UTD is used so as not to search for it every time in the storage.
Therefore, each organization, replacing two documents with one – UPD, must decide where and how to store them, who will be responsible for safety, etc. All decisions made, as a rule, are recorded in the organization’s document flow rules.
Detailed explanations on the use of UPD within the framework of the webinar were given by the adviser to the state civil service of the Russian Federation, 2nd class O. G. Lapina
, magazine “Tax Policy and Practice”
, No. 12/2021.