Publication date: 22.05.2024
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The State Labor Service provides an explanation regarding the combination of the position of accountant in the case of its absence in the staff list and the possibility of keeping accounting records
According to Part 3 of Article 64 of the Economic Code of Ukraine, the enterprise independently determines its organizational structure, establishes the number of employees and the staff list.recovery of wages through court recovery of unpaid wage.
According to the letter of the Ministry of Labor and Social Policy of Ukraine dated June 27, 2007 No. 162/06/187-07, the staff list is a document that establishes the structure, staff and salaries of employees for a given enterprise, institution, organization. The staff list contains job titles, staff numbers, and salaries for each position. Acceptance and approval of the staff list by the head of the enterprise is carried out by issuing a special local regulatory act (order) that will determine the number of employees of each profession with the distribution of staff units by structural subdivisions of the enterprise.
The development of the staff list must be carried out on the basis of internal organizational and regulatory documents (current structure and number, regulations on remuneration) and taking into account the requirements of regulatory and legal acts, in particular the Classifier of professions DK 003-2010 (the names of positions and professions must correspond to the names in the Classifier) .According to Article 105 of the Labor Code of Ukraine (hereinafter referred to as the Labor Code), employees who perform additional work in another profession (position) or temporary duties at the same enterprise, institution, organization, in addition to their main work stipulated in the employment contract absent employee without dismissal from his main job, additional payment is made for combining professions (positions) or performing the duties of the temporarily absent employee. The amounts of additional payments for combining professions (positions) or performing the duties of a temporarily absent employee are established on the terms stipulated in the collective agreement.
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In view of the above, it is impossible to entrust the employee with the performance of the duties of a position that is not provided for in the staff list and make the corresponding additional payments.If there is no accountant position in the staff list, we inform you of the following:
According to Part 4 of Article 8 of the Law of Ukraine dated July 16, 1999 No. 996-XIV "On Accounting and Financial Reporting in Ukraine", in order to ensure accounting, the enterprise independently chooses the forms of its organization in compliance with the requirements of this Law:
• introducing the position of an accountant into the company's staff or creating an accounting department headed by a chief accountant; collection of debt from wages
• using the services of an accounting specialist, registered as an entrepreneur, who carries out business activities without creating a legal entity;
• contract bookkeeping by a centralized accounting office or an enterprise, a business entity, a self-employed person engaged in accounting and/or auditing activities;
• independent accounting and reporting directly by the owner or manager of the enterprise. This form of accounting organization cannot be used in enterprises whose reporting must be made public, and in budget institutions.
An enterprise of public interest is obliged to establish an accounting service headed by a chief accountant, which consists of at least two persons. The provision does not apply to non-state pension funds and joint investment institutions.
The tasks and functional responsibilities of accounting services, the powers of the head of the accounting service in budget institutions are determined by the Cabinet of Ministers of Ukraine.
That is, the company can enter into an accounting agreement taking into account the above information.
